Challenge and Retake Exams

Challenge Exams


School Prerequisites
: Sales Tax School I is a prerequisite to Sales Tax School II. Sales Tax School I must either be successfully challenged or attended and passed before the individual can take on School II. The Property Tax School is a prerequisite to both the Real Property Tax School and the Personal Property Tax School; it must be successfully completed or challenged in order to attend the Real Property Tax and Personal Property Tax Schools. State Income Tax School I is a prerequisite to State Income Tax School II; it must be successfully completed or challenged in order to attend State Income Tax School II. 

Challenge Experience Prerequisites: The following experience in the relevant field will be required of those wishing to challenge a School:

Income Tax School I - 3 years full-time experience
Sales Tax School I - 3 years full-time experience
Property Tax School - 3 years full-time experience

The following IPT Schools cannot be challenged:
Income Tax School II
Credits & Incentives School 
Real Property Tax School 
Personal Property Tax School 
Sales Tax School II 

Ethics: All Schools include a 1-hour (50 minute) block of IPT-Code based Ethics.  Those wishing to challenge a School will be required first to successfully complete a 1-hour online Ethics course.

In lieu of attendance at any IPT school for which a challenge exam is permitted, any member of the Institute in good standing shall be allowed to challenge a course via a written examination providing they meet specific requirements. Please read the Policy on Challenge Examinations and/or Challenge Exam Application. Once a challenge exam application is approved, the IPT member will receive an e-mail with information on downloading study materials that can be used to prepare for the exam. These materials are read-only. You may not print a copy of the materials, nor can a hard copy be sent to you by mail.



Retake Exams


Any student who fails the school examination after completing the course will be given the opportunity to retake the examination, regardless of the score achieved on the original examination, provided they meet specific requirements. A retake exam must be taken within one year of the failed school. The Retake Policy and Application Form to Retake Final School Exam provide detailed information regarding applying to retake a final exam.


Proctor Locations


IPT has exam proctors available in a number of cities across the nation. Please indicate a 1st and a 2nd choice on your application from the List of Proctor Cities and IPT staff will contact a qualified proctor in the region closest to your requested area.


 

Income


Candidates interested in pursuing the CMI Designation in State/Local Income Tax must attend and successfully complete the Advanced Income Tax School. 

Property 


Candidates interested in pursuing the CMI Designation in Property Tax must successfully complete both the Personal Property Tax and Real Property Tax School. Challenges are not accepted in lieu of completing the schools. 

Sales


Candidates interested in the CMI Designation in Sales Tax who did not successfully complete Sales Tax School II prior to January 1, 2006, must either successfully challenge or attend Sales Tax School I before challenging or attending Sales Tax School II. This challenge must be completed at least 30 days prior to Sales Tax School II.