Comptroller's Property Tax Division by hcj


									 Education in the Age of the Texas
   Department of Licensing and
Regulation (TDLR) and the Property
  Tax Assistance Division (PTAD)

               Deborah S. Cartwright
         Director, Property Tax Assistance Division
           Texas Comptroller of Public Accounts

    Texas Association of Appraisal Districts
           2010 Annual Conference
                      Feb. 23, 2010
                    Fort Worth, Texas


   In 1991, the Texas Legislature
created the Board of Tax Professional
 Examiners (BTPE) to regulate those
who appraise property and assess and
  collect real property taxes and to
    monitor compliance with the
   Property Taxation Professional
Certification Act, Occupations Code,
      ch. 1151 and other rules.



  In 2008, BTPE had an
annual budget of $380,000
 and a four-member staff
  with which to regulate
    3,728 property tax


   In 2003, BTPE underwent Sunset
review and was continued by the 78th
Legislature with the stipulation that if
   it was not continued by the 81st
 Legislature, BTPE would be abolished
           Sept. 1, 2009.

House Bill 2447 (HB 2447) by Flynn

          “…relating to the abolition of
          the Board of Tax Professional
          Examiners and the transfer of
          its functions to the Texas
          Department of Licensing and

Reasons for Transfer

  BTPE did not regularly
review or approve courses     BTPE had no investigative
  or exams necessary for       staff and dismissed most
 certification and had not      complaints against tax
updated its rules in many            professionals.

                  BTPE had no rules to
                   guide the complaint
                 process and as a result,
                tax professionals and the
                public did not know how
                  to use or navigate the
                    complaint process.

Reasons for Transfer

         State should continue to
          register and certify tax
            professionals, and
       consolidation offers the best
        opportunity for increased
       administrative effectiveness
              and efficiency.

      Transferring BTPE’s duties to
           TDLR would result in
         appropriate and efficient
        regulation of property tax

Texas Tax Professional Advisory Committee

              HB 2447 Creates Seven-Member Tax
               Professional Advisory Committee

        Two members are            Two members are        Three are public
        registered property        registered tax         members appointed
        appraisers:                assessors or           by the presiding
                                   collectors:            officer of TDLR’s
        • Shane Docherty,
          Presiding Officer        • Ro'Vin Garrett       • Thomas Stanley
         Dallas County Appraisal    Brazoria County Tax     Keeland
         District                   Assessor-Collector     Conroe

        • James E. Childers        • Dorye Kristeen Roe   • Michael Craig
         Potter-Randall County      Brazos County Tax       McDougal
         Appraisal District         Assessor-Collector     Lubbock

                                                          • Lee Jaye Rosenberg
                                                           San Antonio

Texas Tax Professional Advisory
  Committee Responsibilities
    Advises TDLR on the fees it may charge
    to cover the costs of administering its
    programs and activities

       Advises TDLR on rules and standards
       regarding technical issues relating to
       tax professionals

           Advises TDLR on continuing education
           courses and curricula for registrants

               Advises TDLR on the contents of any
               examination required by the

                   Responds to questions from TDLR
                   regarding issues affecting tax

Agreement with Comptroller’s Office
       HB 2447 requires the Comptroller’s office
       to enter into an agreement with TDLR to:
       Provide information on education needs and opportunities for
                        property tax professionals.

        Approve educational courses, certification examinations and
              continuing education programs for registrants.

          Provide a copy of Methods and Assistance Program (MAP)
       reports and, if requested by TDLR, the work papers collected in
                         connection with those reports.

        Provide information and assistance regarding administrative
       proceedings related to Methods and Assistance Program review

Memorandum of Understanding

    Comptroller’s office has:
    • Approved all continuing education
      courses or programs previously approved
      or recognized by BPTE.
    • Approved all examination content
      previously approved by BPTE.
    • Approved all educational courses
      previously approved or recognized by
      BTPE until Dec. 31, 2010. A list of
      approved educational courses is on the
      PTAD Web site at:

Memorandum of Understanding

    Comptroller’s office will:
    • Participate in any subject matter review
      and periodic updates of examination
      content with TDLR.
    • Review and, if approved, provide written
      approval of certification examination
      content no later than 30 days after
      TDLR provides such examination
      content to the Comptroller’s office for

Memorandum of Understanding

    Comptroller’s office will:
    • Review and, if approved, provide to
      TDLR written approval of all educational
      courses. Requests for educational
      course approval, with course materials,
      must be submitted to the Comptroller’s
      office at least 90 calendar days prior to
      the start of the course for which
      approval is sought; however, the
      Comptroller’s office, in its sole
      discretion may grant approval on late-
      submitted and retroactive requests.

Memorandum of Understanding

    Comptroller’s office will:
    • Review and, if approved, provide written
      approval of continuing education
      programs (i.e., short-term workshops,
      seminars, forums, and other
      presentations that do not last more than
      two days in duration) and hours of credit
      for such programs to TDLR 10 days
      before the date the course is to be
      offered for credit.

Memorandum of Understanding

    Requests for continuing education
    program approval, with supporting
    materials indicating course content
    and number of continuing education
    credits being requested, must be
    submitted to the Comptroller’s office a
    minimum of 30 calendar days prior to
    the start of the program for which
    approval is sought; however, the
    Comptroller’s office, in its sole
    discretion, may grant approval on late-
    submitted and retroactive requests.

Memorandum of Understanding
    TDLR will:
    • Coordinate with the Comptroller’s office
      to develop and post customer notices
      related to the transfer of functions to
    • Adopt a classification system for
      registrants and establish minimum
      requirements for each classification.
    • Maintain records of educational course
      completion, examination results, and
      continuing education program credits for
      all registrants.

Memorandum of Understanding
    TDLR will:
    • Administer the first certification
      examinations reviewed and updated
      under the joint efforts of TDLR and the
      Comptroller’s office.
    • Provide assistance to the Comptroller’s
      office and course providers related to the
      administration of continuing education
      and educational course credit.

Core Curriculum

     TDLR determines what
     courses constitute the
    core curriculum required
        for certification.

    Comptroller’s office must
     review and approve all
      required educational
     courses, examinations
    and continuing education

                  Core Curriculum

                  Educational courses refers to:
               (1) courses required for initial
                   classification and/or certification;
               (2) courses required for reclassification
                   and/or recertification in accordance
                   with TDLR's classification system for
                   property tax professional registrants;
               (3) courses of greater than two days in
                   duration for which continuing
                   education credit may be obtained.

DRAFT_4/9/08                                                20
    Applicants must apply for certification

   TDLR may accept, develop or contract for
 required examinations and may require third-
  party vendors to collect fees associated with
               the examination.

Comptroller’s office will review examinations in

Procedure for Continuing
  Education Approval

   Submit a request for approval of a
   continuing education program on the
   form found on the PTAD Web site a
   minimum of 30 calendar days prior to
   the date of the program. Supporting
   materials indicating program content
   must be provided. A program is a
   workshop, forum, seminar or other
   presentation that lasts no more than
   two days.

Procedure for Continuing
  Education Approval
  The program may only deal with the
  following issues:
    (1) appraisal procedures and methods,
        including the Uniform Standards of
        Professional Appraisal Practices;
    (2) tax assessment and collection
    (3) ethics; or
    (4) laws and rules, including
        implementation of new legislation.
  PTAD will review the request, approve it,
  deny it or ask for more information, and
  make a determination concerning the
  number of hours for which credit will be
Procedure for Continuing
  Education Approval

  To receive continuing education credit for
  a course — or an educational offering that
  lasts more than two days and deals with
  the topics listed above — the course must
  be submitted to PTAD at least 90 calendar
  days prior to the date of the course
  offering or be included on a pre-approved
  list of courses.

CEU Credit Approval

        You will receive a written
 communication with the approval or
  denial and with the number of CEU
hours awarded. The Comptroller’s office
 will forward the acknowledgement to
  TDLR, which will answer questions
 regarding the final disposition of the
   request for awarding continuing
   education credit for programs or
         Please contact TDLR at

Disciplinary Actions

 TDLR may deny an application for registration
   or take other disciplinary action against a
     person who violates applicable laws or
               commission rules.

 TDLR may notify the local governmental entity
 that employs a registrant of a complaint against
      the registrant by sending a copy of the
    complaint letter to the local governmental

Disciplinary Actions
Before imposing an administrative penalty, TDLR must
consider evidence that the registrant:

Attempted in good faith to implement or execute a law, policy,
rule, order, budgetary restriction or other regulation provided
by state law, the Comptroller’s office or the governing body or
the chief administrator of the taxing jurisdiction that employs
                        the registrant.

Had discretion over the matter on which the complaint is based,
 if the complaint is based solely on grounds that the registrant
  decided incorrectly or failed to exercise discretion in favor of
                        the complainant.

      Acted on the advice of counsel or the Comptroller’s office.

Disciplinary Actions
TDLR may, after investigating, dismiss a complaint
without conducting a hearing if the complaint:

       Challenges only the appraised value of a property.

Does not credibly allege a violation of the standards established
                       by the commission.

Challenges a matter for which the Tax Code specifies a remedy.

  Involves a disagreement that has not been resolved in the
  complainant’s favor by an appraisal review board or court.

Disciplinary Actions

A person commits an offense if he or
she performs appraisal functions with
an inactive registration or

An individual may file a complaint with
TDLR concerning a violation of the law
or rule adopted by the commission.

Written guidelines to ensure that
denials of registration and other
disciplinary actions are administered
consistently must be adopted by rule.
For More Information
  If you need additional information,
              contact the
   Property Tax Assistance Division
       (800) 252-2191, option 2,
       or see the PTAD Web site

          You may also contact
Property Tax Assistance Division Director
           Deborah Cartwright
             (512) 936-4251

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