Programs & Schools

Competency & Retake Exams

Sales Tax Competency Exam

Register for Sales Tax School I Competency Exam

The Competency Exam consists of 75 questions to be administered online. Registrants have 120 minutes to complete this exam. When registering for the Competency Exam, applicants must verify and affirm they have met the experience requirement (minimum of three years relevant sales & use tax) and submit an exam fee of $150. Any member submitting inaccurate or false information will be reported to the IPT Committee on Professional Ethics for disciplinary action. Since the purpose of the Competency Exam is to determine the examinee’s ability and capacity to attend the advanced Sales Tax School II, no study materials will be provided. However, examinees should be informed on current and past case laws, rules, and regulations.

Examinees will have one attempt to pass the Competency Exam; a minimum 70% pass rate is required. Successfully completing the exam also requires attendance and completion of an IPT Ethics online course before attending the advanced school. The price of the Ethics course is included in the cost of the Competency Exam. Instructions on how to access the Ethics course will be provided upon submission of the Competency Exam registration. It is recommended the Ethics course be completed within two weeks of successfully completing the Competency Exam. Examinees must be current on their 2024 membership dues in order to take the exam.

Property Tax Competency Exam

Register for Property Tax School Competency Exam  

The Competency Exam consists of 75 questions to be administered online. Registrants have 120 minutes to complete this exam. When registering for the Competency Exam, applicants must verify and affirm they have met the experience requirement (minimum of three years relevant property tax) and submit an exam fee of $150. Any member submitting inaccurate or false information will be reported to the IPT Committee on Professional Ethics for disciplinary action. Since the purpose of the Competency Exam is to determine the examinee’s ability and capacity to attend the advanced Real Property Tax School and Personal Property Tax School, no study materials will be provided. Examinees should have a basic understanding of property valuation, including the three approaches to value; ability to differentiate between real and personal property for ad valorem purposes; and possess a minimal knowledge of property assessment and tax administration.

Examinees will have one attempt to pass the Competency Exam; a minimum 70% pass rate is required. Successfully completing the exam also requires attendance and completion of an IPT Ethics online course before attending the advanced school. The price of the Ethics course is included in the cost of the Competency Exam. Instructions on how to access the Ethics course will be provided upon submission of the Competency Exam registration. It is recommended the Ethics course be completed within two weeks of successfully completing the Competency Exam. Examinees must be current on their 2024 membership dues in order to take the exam.

Any questions concerning this exam process can be directed to Christina Webb or Toby Miller.

School Prerequisites

Sales Tax School I is a prerequisite to Sales Tax School II. The individual must either successfully attend and pass Sales Tax School I or pass the Sales Tax Competency Exam before they can take on School II.
Competency Experience Prerequisites: Sales Tax School I - 3 years full-time experience

The Property Tax School is a prerequisite to both the Real Property Tax School and the Personal Property Tax School. The individual must either successfully attend and pass the Property Tax School or pass the Property Tax Competency Exam in order to attend the Real Property Tax and Personal Property Tax Schools.
Competency Experience Prerequisites: Property Tax School - 3 years full-time experience

The following IPT Schools do not have a competency exam and must be attended in person: State Income Tax School, Credits & Incentives School, Real Property Tax School, Personal Property Tax School, and Sales Tax School II.

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

Property Tax

Candidates interested in pursuing the CMI Designation in Property Tax must successfully complete both the Personal Property Tax and Real Property Tax School. Candidates must either successfully challenge or attend the Property Tax School before attending the Personal Property Tax School or Real Property Tax School.

Sales Tax

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 attending Sales Tax School II. This challenge must be completed at least 30 days prior to Sales Tax School II.

State Income Tax

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

Credits & Incentives

Candidates interested in pursuing the CCIP Designation must attend and successfully complete the Credits & Incentives School.

Retake Exams

Any attendee who does not successfully pass the school exam after completing the course will be given the opportunity to retake the final exam. A retake exam must be taken within one year of the school. To submit a Final Exam Retake request, please complete the Retake Application Form and email to Christina Webb, IPT's Director of Education.