Selected Board Policies

Policies Regarding Professional Behavior for Appraisers and Tax Professionals 
Policy Statement Regarding Challenges of School Examinations
Policy Statement on Retake Examinations
Policy Statement on Member Solicitation of Business
Unauthorized Practice of Law
Policy Statement on Member Entertaining
Policy Statement on Non-Discrimination
Policy Statement on Unprofessional Conduct and/or Anti-harassment


Policies Regarding Professional Behavior for Appraisers and Tax Professionals

(Approved November 2, 2008)

IPT considers it unprofessional for a member, in promoting a tax practice and soliciting assignments, to make direct references to superiority over an individual competitor.

The Institute for Professionals in Taxation® supports and fully endorses the Uniform Standards of Professional Appraisal Practice (USPAP) as presently are and may in the future be promulgated by the Appraisal Foundation. All members of IPT who are subject to the USPAP are expected to support and follow the standards.

Policy Statement Regarding Challenges of School Examinations

I. Challenges

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:
  1. A completed application to challenge a course is submitted at least 30 days prior to the date the exam is to be given. 
  2. The member has paid all of their applicable dues for the year and registration fees for programs attended. 
  3. The fee for challenging the school will be $500.00 subject to periodic review by the Board of Governors and adjustment as appropriate. 
  4. The applicant must have obtained the following prerequisite in the applicable field: 

        * Basic Income Tax School - 3 years of full time experience

        * Sales Tax School I - 3 years of full time experience

        * Property Tax School - 3 years of full time experience

        * Advanced Income Tax School - 5 years of full time experience

        * Sales Tax School II - 5 years of full time experience

Four years of full time experience in Credits and Incentives will be required of those wishing to challenge the C&I School.  The Real Property Tax School and Personal Property Tax School may not be challenged.

The applicant will be notified in writing of their eligibility to sit for the challenge exam requested. 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.

5.   Applicants may take the challenge examination at the following times:

      • In the IPT office at any time that is convenient for the IPT staff and exam taker. 
      • At any IPT program at a time scheduled for all challenge examinations. 
      • At the office of any current instructor of an IPT school who holds the CMI designation at any time that is convenient for the instructor and exam taker. 
      • At the office of any member of the CMI Committee (Income, Sales or Property) at a time that is convenient for the exam taker and CMI Committee Member.
      • At the office of any member of the Board of Governors who holds the CMI designation at a time that is convenient for the Board Member and exam taker.
      • At the office of an IPT Past President who holds the CMI designation and is currently working at a time that is convenient for the Past President and the exam taker.
      • At the office of any IPT committee chair or member of an IPT committee who actively holds the CMI designation at a time that is convenient for the Committee Member and exam taker.
II. The following stipulations apply for non IPT staff members proctoring an exam:
    • The proctor of the exam cannot proctor an exam for any employee or client of their company. 
    • The proctor must provide a room that is away from distractions and that all related reference materials are not accessible to the person taking the exam.
    • The person taking the exam will sign a statement on the front of the exam indicating that no assistance was provided, that they abided by all applicable rules and regulations for the examination process and are a member in good standing at the time of the exam. 
    • The proctor will return the exam in the envelope provided to the IPT office without reviewing it and will sign a statement that the exam was not discussed and that it was kept confidential. 
    • The IPT office will notify the exam taker within 4 weeks of the results and the proctor will not have access to any information regarding the successful completion of the challenge exam. 

III. Passing Grade

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.

Policy Statement on Retake Examinations

(Revised November 13, 2004)

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 that the following conditions are met:

  1. The examination is retaken within one year of the date of the original exam. 
  2. Payment of the non-refundable fee of $75 is made. 
  3. Applicable policies and procedures for scheduling and processing a reexamination are the same as those for a challenge examination. 
  4. The retake exam shall be different than the examination on which the student failed to make a passing grade. 
  5. Only one retake examination is available to any student failing to obtain a passing grade. Any student failing the re-examination will be required to retake the applicable school before being allowed to again retake the examination. 
  6. For purposes of grading, any student who answers 70 percent or more of the questions correctly on a school retake examination will be considered to have successfully completed the examination. Students will be advised only that they passed or failed the examination. No numerical grades will be given. 
Please note that the application to retake a school examination can be found online by clicking here

Policy Statement on Member Solicitation of Business

(Approved November 9, 2002 and Revised November 2, 2008)

The Board of Governors reemphasizes the principal purposes of the Institute are to provide educational programs and to promote the maintenance of professional and ethical standards for its members; and not to advance particular business or commercial interests.

Members are reminded of Provisions 15 and 16 of the Ethics Regulations and Procedures which prohibit (a) the use of members' names in client listings or solicitations without specific authorization, and (b) any solicitation implying IPT authorization, endorsement or approval of any product or service. Apropos of Provision 15, the Board considers it improper for any member:

to send any business solicitation communication to an IPT member's supervisor or to any other person within the same organization, which identifies or references the IPT member, unless prior authorization has been given by such member; or
to utilize any IPT program registration or membership list to solicit business from a member with whom the soliciting member has had no prior relationship.
The Board recognizes that truthful and non-offensive business advertising and solicitation are accepted and valuable commercial practices. However, members who undertake these activities should observe the Institute's policies and Ethics Regulations and Procedures.

Unauthorized Practice of Law

(Approved April 28, 1991)

It is the position of the Institute that individuals trained and educated in ad valorem tax procedures are qualified to represent taxpayers in the early stages of the appeal process and that such representation does not constitute the unauthorized practice of law. The public needs to be protected from those who are not competent in property tax matters; however, requiring the public to be represented by attorneys at all stages of the property tax appeal process may limit public access to the process. Representation by property tax professionals in the early stages of the appeal process provides for an effective and efficient administration of the property tax.

Policy Statement on Member Entertaining

(Approved November 14, 1988)

The Institute for Professionals in Taxation® has a longstanding policy that since IPT functions are professional meetings, there are to be no planned hospitality suites or elaborate entertaining by individual members. All social events are scheduled by the Institute, and each member's participation, and encouragement of participation by others in these activities is appreciated. This especially applies to the Conference. All members in attendance at an IPT program should make every effort to attend and support our organization.

In addition, the Institute has a policy prohibiting non-IPT literature or gifts being distributed during IPT functions.

Policy Statement on Non-Discrimination

(Approved November 14, 1988)

The Institute for Professionals in Taxation® welcomes participants of any sex, race, age, color, religion, handicap, national origin or personal characteristics, and accords them all rights, privileges, activities, etc., generally accorded or made available to students, participants and members in conjunction with its programs, functions, activities, projects, and policies, etc. The Institute does not discriminate on the basis of sex, race, age, color, religion, handicap, national origin or personal characteristics in the administration of its programs, activities, projects, functions or policies, etc.


(Approved November 12, 1986)

The Institute for Professionals in Taxation® supports the concept of certification for valuation practitioners, be they appraisers, consultants or reviewers, when such certification promotes a program which provides creditability. Such a program should request, identify and examine the qualifications and experience of competent practitioners who will be expected to conduct their practice in their relevant fields according to high ethical and professional standards upon which certification must be established.

Certification should be predicated upon knowledge and professional behavior, not one's residency or business address.

Policy Statement on Unprofessional Conduct and/or Anti-harassment

(Approved November 12, 1986)

The Institute for Professionals in Taxation® opposes unprofessional conduct and/or harassment in any form. Further, all Institute activities, administration, projects, programs, functions, etc., will be conducted free from the presence of any type of implied or actual harassment (as defined below).

This policy is to be adhered to by all officers, board members, speakers, instructors, committee members, staff, and anyone else representing the Institute in any capacity. All such persons will be apprised of this policy at regular intervals.


Specifically, unprofessional conduct and/or harassment can be defined as:

      • a form of misconduct that weakens the integrity of the professional relationship; 
      • unsolicited or unwelcome overtures or conduct, either physical or verbal; 
      • behavior which is personally offensive, lowers morale or interferes with educational or professional effectiveness; 
      • degrading personal comments or ridicule; 
      • sexual harassment is offensive sexual flirtations, advances, or propositions or any request for sexual favors, expressed or implied, verbal or physical, that puts professionalism in jeopardy or makes an unpleasant environment in written/oral examinations, forums, meetings, conferences, luncheons, schools, seminars, symposiums, etc. 
Anyone who feels that harassment is occurring, either to him/herself or to another, should report the actions to the Executive Director. Appropriate action will be recommended if there is any indication that this policy is not being followed.