Challenge and Retake Exams
: 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
: 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.
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.
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.