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TEXAS PROPERTY TAX CONSULTANT PRACTICE
EXAM 2026 COMPLETE (180) CURRENT TESTING
QUESTIONS AND CORRECT ANSWERS WITH
DETAILED RATIONALES.
PROPERTY TAX
Subject Area Texas Property Tax Law and Practice
Description This exam assesses advanced knowledge of Texas property tax administration,
including appraisal methods, exemptions, protest procedures, and tax code
compliance. It is designed for candidates seeking Texas Property Tax Consultant
certification.
Expected Grade A+
Total Questions 80
Duration 3 hours
Learning Outcomes 1. Analyze complex property tax scenarios under Texas Tax Code
2. Evaluate appraisal methods and their application to commercial and industrial
properties
3. Determine eligibility and computation of various exemptions and special
valuations
4. Navigate protest and appeal procedures before appraisal review boards and
courts
Accreditation Meets Texas Department of Licensing and Regulation standards for Property Tax
Consultant examination
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1. A property owner in Bexar County owns a 15-acre tract used as a family
cemetery. The land has been used exclusively for burial purposes since 1920 and is
not operated for profit. The owner files an application for an exemption from ad
valorem taxation. Under the Texas Tax Code, which exemption applies, and what is
the correct procedure?
A. Exemption under Tax Code §11.17 (Charitable Organizations) because the cemetery
serves a charitable purpose; application must be filed with the chief appraiser by April 30.
B. Exemption under Tax Code §11.20 (Cemetery) because the land is used exclusively for
human burials and is not operated for profit; application must be filed with the chief
appraiser by May 1.
C. Exemption under Tax Code §11.22 (Historical Sites) because the cemetery has been in use
for over 50 years; application must be filed with the Texas Historical Commission.
D. Exemption under Tax Code §11.30 (Public Property) because the cemetery is open to the
public; no application is required.
Answer: B. Exemption under Tax Code §11.20 (Cemetery) because the land is used
exclusively for human burials and is not operated for profit; application must be
filed with the chief appraiser by May 1.
Tax Code §11.20 provides an exemption for property used exclusively for human
burials and not operated for profit. The application must be filed with the chief
appraiser by May 1. Option A is incorrect because §11.17 applies to charitable
organizations, not cemeteries. Option C is wrong because there is no 50 -year
requirement for historical exemption in this context. Option D is incorrect because the
property is privately owned, not public.
2. A commercial property in Harris County is appraised using the income approach.
The appraiser estimates potential gross income of $500,000, vacancy and collection
loss of 5%, and operating expenses of $200,000. The capitalization rate is 8%. What
is the appraised value?
A. $3,750,000
B. $3,562,500
C. $3,437,500
D. $3,125,000
Answer: C. $3,437,500
Effective gross income = $500,000 × (1 - 0.05) = $475,000. Net operating income =
$475,000 - $200,000 = $275,000. Value = NOI / cap rate = $275,.08 = $3,437,500.
Option A assumes no vacancy loss. Option B miscalculates expenses. Option D uses
gross income incorrectly.
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3. A taxpayer protests the appraised value of their residential homestead before the
appraisal review board (ARB). The ARB issues a determination reducing the value
by 10%. The taxpayer is dissatisfied and wants to appeal. Which of the following
statements correctly describes the taxpayer's options?
A. The taxpayer may appeal to the district court only if the value exceeds $1,000,000.
B. The taxpayer may appeal to the district court or to the State Office of Administrative
Hearings (SOAH) if the property is a homestead.
C. The taxpayer may appeal to the district court without any monetary threshold, but must
pay the reduced taxes or post a bond.
D. The taxpayer may appeal to the Texas Supreme Court directly because the ARB is a state
agency.
Answer: C. The taxpayer may appeal to the district court without any monetary
threshold, but must pay the reduced taxes or post a bond.
Under Tax Code §42.21, a property owner may appeal an ARB determination to district
court. For a homestead, there is no minimum value threshold. The taxpayer must either
pay the taxes based on the reduced value or post a bond. Option A is incorrect because
there is no $1,000,000 threshold for homesteads. Option B is wrong because SOAH does
not hear homestead appeals. Option D is incorrect because direct appeal to Supreme
Court is not available.
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TEXAS PROPERTY TAX CONSULTANT PRACTICE
EXAM 2026 COMPLETE (180) CURRENT TESTING
QUESTIONS AND CORRECT ANSWERS WITH
DETAILED RATIONALES.
PROPERTY TAX
Subject Area Texas Property Tax Law and Practice
Description This exam assesses advanced knowledge of Texas property tax administration,
including appraisal methods, exemptions, protest procedures, and tax code
compliance. It is designed for candidates seeking Texas Property Tax Consultant
certification.
Expected Grade A+
Total Questions 80
Duration 3 hours
Learning Outcomes 1. Analyze complex property tax scenarios under Texas Tax Code
2. Evaluate appraisal methods and their application to commercial and industrial
properties
3. Determine eligibility and computation of various exemptions and special
valuations
4. Navigate protest and appeal procedures before appraisal review boards and
courts
Accreditation Meets Texas Department of Licensing and Regulation standards for Property Tax
Consultant examination
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1. A property owner in Bexar County owns a 15-acre tract used as a family
cemetery. The land has been used exclusively for burial purposes since 1920 and is
not operated for profit. The owner files an application for an exemption from ad
valorem taxation. Under the Texas Tax Code, which exemption applies, and what is
the correct procedure?
A. Exemption under Tax Code §11.17 (Charitable Organizations) because the cemetery
serves a charitable purpose; application must be filed with the chief appraiser by April 30.
B. Exemption under Tax Code §11.20 (Cemetery) because the land is used exclusively for
human burials and is not operated for profit; application must be filed with the chief
appraiser by May 1.
C. Exemption under Tax Code §11.22 (Historical Sites) because the cemetery has been in use
for over 50 years; application must be filed with the Texas Historical Commission.
D. Exemption under Tax Code §11.30 (Public Property) because the cemetery is open to the
public; no application is required.
Answer: B. Exemption under Tax Code §11.20 (Cemetery) because the land is used
exclusively for human burials and is not operated for profit; application must be
filed with the chief appraiser by May 1.
Tax Code §11.20 provides an exemption for property used exclusively for human
burials and not operated for profit. The application must be filed with the chief
appraiser by May 1. Option A is incorrect because §11.17 applies to charitable
organizations, not cemeteries. Option C is wrong because there is no 50 -year
requirement for historical exemption in this context. Option D is incorrect because the
property is privately owned, not public.
2. A commercial property in Harris County is appraised using the income approach.
The appraiser estimates potential gross income of $500,000, vacancy and collection
loss of 5%, and operating expenses of $200,000. The capitalization rate is 8%. What
is the appraised value?
A. $3,750,000
B. $3,562,500
C. $3,437,500
D. $3,125,000
Answer: C. $3,437,500
Effective gross income = $500,000 × (1 - 0.05) = $475,000. Net operating income =
$475,000 - $200,000 = $275,000. Value = NOI / cap rate = $275,.08 = $3,437,500.
Option A assumes no vacancy loss. Option B miscalculates expenses. Option D uses
gross income incorrectly.
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3. A taxpayer protests the appraised value of their residential homestead before the
appraisal review board (ARB). The ARB issues a determination reducing the value
by 10%. The taxpayer is dissatisfied and wants to appeal. Which of the following
statements correctly describes the taxpayer's options?
A. The taxpayer may appeal to the district court only if the value exceeds $1,000,000.
B. The taxpayer may appeal to the district court or to the State Office of Administrative
Hearings (SOAH) if the property is a homestead.
C. The taxpayer may appeal to the district court without any monetary threshold, but must
pay the reduced taxes or post a bond.
D. The taxpayer may appeal to the Texas Supreme Court directly because the ARB is a state
agency.
Answer: C. The taxpayer may appeal to the district court without any monetary
threshold, but must pay the reduced taxes or post a bond.
Under Tax Code §42.21, a property owner may appeal an ARB determination to district
court. For a homestead, there is no minimum value threshold. The taxpayer must either
pay the taxes based on the reduced value or post a bond. Option A is incorrect because
there is no $1,000,000 threshold for homesteads. Option B is wrong because SOAH does
not hear homestead appeals. Option D is incorrect because direct appeal to Supreme
Court is not available.
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