This is a clone of the Texas Administrative Code (TAC) for educational purposes. It is not the official version and should not be used for legal purposes. Site created Wed, 21 May 2025 21:16:38 GMT
To be registered an applicant must:(1) be at least 18 years of age;(2) be a resident of the State of Texas;(3) be a person of good moral character;(4) be a graduate of an accredited high school or holder of high school graduation equivalency;(5) be actively engaged in appraisal, assessing/collecting, or collecting for an appraisal district, tax office, or private firm working for an appraisal district or tax office;(6) submit a completed application on a form approved by the department;(7) pay the applicable fees under §94.80; and(8) successfully complete all requisites appropriate for the applicant's classification level:(A) Appraisers(i) A Class I appraiser must be registered.(ii) A Class II appraiser must:(I) be a Class I appraiser registrant; and(II) successfully complete within twelve months of registration:(-a-) no less than 32 hours in the basics of the Texas property tax system;(-b-) no less than 8 hours in ethics; and(iii) A Class III appraiser must:(I) be registered as a Class II appraiser registrant; and(II) successfully complete within thirty-six months of registration:(-a-) no less than 18 hours in the income approach to value;(-b-) no less than 18 hours in the theory and practice of personal property appraisal;(-c-) no less than 15 hours in USPAP;(-d-) no less than 24 hours in the theory and practice of appraisal of real property; and(-e-) pass the Class III examination.(iv) A Class IV appraiser (RPA) must:(I) be registered as a Class III appraiser registrant; and(II) successfully complete within sixty months of registration:(-a-) no less than 18 hours in analyzing real property appraisal;(-b-) no less than 16 hours in Texas Property Tax Law; and(-c-) no less than 18 hours in mass appraisal;(III) successfully complete no less than 3.5 hours in USPAP if the 15 hour USPAP course has not been completed in the last two years;(IV) pass the appraiser Class IV examination within five years of registration; and(V) have a minimum of three years experience as a registered appraiser.(B) Assessor/Collectors(i) A Class I assessor/collector must be registered.(ii) A Class II assessor/collector must:(I) be registered as a Class I assessor/collector registrant; and(II) successfully complete within twelve months of registration:(-a-) no less than 32 hours in the basics of the Texas property tax system; and(-b-) no less than 8 hours in ethics.(iii) A Class III assessor/collector must:(I) be registered as a Class II assessor/collector registrant; and(II) successfully complete within thirty-six months of registration:(-a-) no less than 16 hours in Texas Property Tax Law; and(-b-) no less than 18 hours in assessment and collection.(iv) A Class IV assessor/collector (RTA) must:(I) be registered as a Class III assessor/collector registrant;(II) successfully complete within sixty months of registration:(-a-) no less than 18 hours in advanced assessment and collections;(-b-) no less than 12 hours in truth in taxation;(III) pass the Class IV assessor/collector examination within five years of registration; and(IV) have a minimum of three years experience as a registered assessor/collector.(C) Collectors(i) A Class I collector must:(I) be registered; and(II) successfully complete within twelve months of registration:(-a-) no less than 32 hours in the basics of the Texas property tax system; and(-b-) no less than 8 hours in ethics.(ii) A Class II collector must:(I) be registered as a Class I registrant; and(II) successfully complete:(-a-) no less than 16 hours in Texas Property Tax Law;(-b-) no less than 18 hours in assessment and collection; and(-c-) no less than 18 hours in advanced assessment and collections.(iii) A Class III collector (RTC) must:(I) be registered as a Class II collector registrant;(II) pass the collector Class III examination within three years of registration; and(III) have a minimum of two years experience as a registered collector.(D) The provisions in this paragraph apply to registrations that renew on or after January 1, 2011.