Selected Board Policies

Policies Regarding Professional Behavior for Appraisers and Tax Professionals 
Policy Statement Regarding Competency 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 Online Competency Examinations

The Competency Exam consists of 75 questions to be administered online.  When registering for the Competency Exam, applicants must verify and affirm they have met the experience requirement and submit an exam fee of $150.00.  Any member submitting inaccurate or false information will be reported to the IPT Committee on Professional Ethics for disciplinary action. 

Experience Prerequisites
: The following experience in the relevant field will be required of those wishing to take a competency exam:

Sales Tax School I - 3 years full-time experience - Online Sales Tax School Competency Exam
Property Tax School - 3 years full-time experience - Online Property Tax School Competency Exam

The following IPT Schools do NOT have a competency exam:

Credits & Incentives School 
Real Property Tax School 
Personal Property Tax School 
Sales Tax School II 

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:

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.