TEXAS PROPERTY TAX CONSULTANT EXAM – PRACTICE QUESTIONS AND
CORRECT ANSWERS (VERIFIED ANSWERS) PLUS RATIONALES 2026 Q&A |
INSTANT DOWNLOAD PDF.
CORE DOMAINS
Texas Property Tax Code
Appraisal District Operations and Procedures
Valuation Theory and Methodologies
Taxpayer Representation and Professional Ethics
Appellate Process and Administrative Hearings
Exemptions and Special Valuations
Calculations of Tax Rates and Levies
Texas Occupations Code Chapter 1152
INTRODUCTION
The Texas Property Tax Consultant Exam is designed to verify the competency and
professional readiness of individuals seeking registration to represent taxpayers before
taxing authorities. This comprehensive assessment evaluates a candidate's mastery of the
Texas Property Tax Code, valuation techniques, and the legal framework governing
property taxation. The exam utilizes a blend of multiple-choice and scenario-based
questions to measure analytical skills and the ability to apply complex statutes to real-
world appraisal and protest situations. Emphasis is placed on ethical standards,
procedural accuracy, and the practical decision-making required to navigate the
administrative and judicial levels of property tax disputes effectively.
SECTION ONE: QUESTIONS 1–100
, 1. Under the Texas Property Tax Code, what is the standard date for determining the
appraisal value and taxable status of most property?
A. April 15
B. January 1
C. October 1
D. May 1
🟢 B. January 1
🔴 RATIONALE: Section 23.01 of the Texas Property Tax Code dictates that property is
generally appraised at its market value as of January 1 of each tax year.
2. A Property Tax Consultant must register with which state agency to legally
perform property tax consulting services for compensation in Texas?
A. Texas Real Estate Commission
B. Office of the Comptroller of Public Accounts
C. Texas Department of Licensing and Regulation
D. Texas Board of Professional Land Surveying
🟢 C. Texas Department of Licensing and Regulation
🔴 RATIONALE: The Texas Department of Licensing and Regulation (TDLR) oversees
the registration and regulation of property tax consultants under Chapter 1152 of the
Occupations Code.
3. Which of the following is NOT a recognized approach to value used by appraisal
districts in Texas?
,A. Cost Approach
B. Market Data Comparison Approach
C. Income Approach
D. Historical Price Indexing
🟢 D. Historical Price Indexing
🔴 RATIONALE: Section 23.0101 requires the chief appraiser to use the cost, income,
and market data comparison methods to determine market value; indexing is not a
primary appraisal method.
4. If a property owner misses the protest deadline, what is the absolute latest date a
motion can be filed under Section 25.25(d) to correct an over-appraisal error that
exceeds the correct value by more than one-third?
A. Before the taxes become delinquent
B. December 31 of the tax year
C. 90 days after the appraisal notice was mailed
D. One year after the delinquency date
🟢 A. Before the taxes become delinquent
🔴 RATIONALE: Section 25.25(d) motions for substantial error must be filed before the
date the taxes on that property become delinquent, which is typically February 1.
5. Which entity is responsible for appointing the members of the Appraisal Review
Board (ARB)?
A. The Chief Appraiser
B. The Local Administrative District Judge
, C. The County Judge
D. The Board of Directors of the Appraisal District
🟢 B. The Local Administrative District Judge
🔴 RATIONALE: In most counties, the local administrative district judge in the county
in which the appraisal district is established appoints ARB members.
6. An individual who provides property tax consulting services for compensation
but is not a licensed attorney or a CPA must first:
A. Complete 40 hours of classroom instruction
B. Be a licensed real estate broker
C. Register as a senior consultant immediately
D. Pass the state exam and meet experience requirements
🟢 D. Pass the state exam and meet experience requirements
🔴 RATIONALE: Chapter 1152 requires non-exempt individuals to meet specific
educational requirements, pass a state-administered exam, and register with the TDLR.
7. What is the minimum number of days' notice a property owner must receive
before an Appraisal Review Board hearing?
A. 5 days
B. 10 days
C. 15 days
D. 30 days
🟢 C. 15 days
🔴 RATIONALE: Section 41.46 of the Tax Code requires the ARB to deliver written
CORRECT ANSWERS (VERIFIED ANSWERS) PLUS RATIONALES 2026 Q&A |
INSTANT DOWNLOAD PDF.
CORE DOMAINS
Texas Property Tax Code
Appraisal District Operations and Procedures
Valuation Theory and Methodologies
Taxpayer Representation and Professional Ethics
Appellate Process and Administrative Hearings
Exemptions and Special Valuations
Calculations of Tax Rates and Levies
Texas Occupations Code Chapter 1152
INTRODUCTION
The Texas Property Tax Consultant Exam is designed to verify the competency and
professional readiness of individuals seeking registration to represent taxpayers before
taxing authorities. This comprehensive assessment evaluates a candidate's mastery of the
Texas Property Tax Code, valuation techniques, and the legal framework governing
property taxation. The exam utilizes a blend of multiple-choice and scenario-based
questions to measure analytical skills and the ability to apply complex statutes to real-
world appraisal and protest situations. Emphasis is placed on ethical standards,
procedural accuracy, and the practical decision-making required to navigate the
administrative and judicial levels of property tax disputes effectively.
SECTION ONE: QUESTIONS 1–100
, 1. Under the Texas Property Tax Code, what is the standard date for determining the
appraisal value and taxable status of most property?
A. April 15
B. January 1
C. October 1
D. May 1
🟢 B. January 1
🔴 RATIONALE: Section 23.01 of the Texas Property Tax Code dictates that property is
generally appraised at its market value as of January 1 of each tax year.
2. A Property Tax Consultant must register with which state agency to legally
perform property tax consulting services for compensation in Texas?
A. Texas Real Estate Commission
B. Office of the Comptroller of Public Accounts
C. Texas Department of Licensing and Regulation
D. Texas Board of Professional Land Surveying
🟢 C. Texas Department of Licensing and Regulation
🔴 RATIONALE: The Texas Department of Licensing and Regulation (TDLR) oversees
the registration and regulation of property tax consultants under Chapter 1152 of the
Occupations Code.
3. Which of the following is NOT a recognized approach to value used by appraisal
districts in Texas?
,A. Cost Approach
B. Market Data Comparison Approach
C. Income Approach
D. Historical Price Indexing
🟢 D. Historical Price Indexing
🔴 RATIONALE: Section 23.0101 requires the chief appraiser to use the cost, income,
and market data comparison methods to determine market value; indexing is not a
primary appraisal method.
4. If a property owner misses the protest deadline, what is the absolute latest date a
motion can be filed under Section 25.25(d) to correct an over-appraisal error that
exceeds the correct value by more than one-third?
A. Before the taxes become delinquent
B. December 31 of the tax year
C. 90 days after the appraisal notice was mailed
D. One year after the delinquency date
🟢 A. Before the taxes become delinquent
🔴 RATIONALE: Section 25.25(d) motions for substantial error must be filed before the
date the taxes on that property become delinquent, which is typically February 1.
5. Which entity is responsible for appointing the members of the Appraisal Review
Board (ARB)?
A. The Chief Appraiser
B. The Local Administrative District Judge
, C. The County Judge
D. The Board of Directors of the Appraisal District
🟢 B. The Local Administrative District Judge
🔴 RATIONALE: In most counties, the local administrative district judge in the county
in which the appraisal district is established appoints ARB members.
6. An individual who provides property tax consulting services for compensation
but is not a licensed attorney or a CPA must first:
A. Complete 40 hours of classroom instruction
B. Be a licensed real estate broker
C. Register as a senior consultant immediately
D. Pass the state exam and meet experience requirements
🟢 D. Pass the state exam and meet experience requirements
🔴 RATIONALE: Chapter 1152 requires non-exempt individuals to meet specific
educational requirements, pass a state-administered exam, and register with the TDLR.
7. What is the minimum number of days' notice a property owner must receive
before an Appraisal Review Board hearing?
A. 5 days
B. 10 days
C. 15 days
D. 30 days
🟢 C. 15 days
🔴 RATIONALE: Section 41.46 of the Tax Code requires the ARB to deliver written
