TEXAS PROPERTY TAX CONSULTANT EXAM
REVIEW 2026 | VERIFIED ACTUAL QUESTIONS
& DETAILED CORRECT ANSWERS | A-GRADE
LICENSING STUDY GUIDE
TEXAS PROPERTY TAX CONSULTANT EXAM REVIEW 2026
Verified Actual Questions & Detailed CORRECT ANSWER | A-Grade Licensing
Study Guide
1. What is the primary purpose of the Texas Property Tax Code?
A. To generate revenue for the federal government
B. To establish uniform procedures for appraising, assessing, and collecting property
taxes in Texas
C. To regulate real estate sales transactions
D. To govern homeowner association fees
E. To set interest rates on property loans
CORRECT ANSWER: B. To establish uniform procedures for appraising,
assessing, and collecting property taxes in Texas
RATIONALE: The Texas Property Tax Code (Title 1, Tax Code) provides the legal
framework for all property tax activities in Texas, including appraisal, assessment,
exemptions, protests, and collections — ensuring uniformity across all taxing
jurisdictions.
2. Which Texas state agency oversees property tax administration and provides
assistance to appraisal districts?
A. Texas Department of Revenue
B. Texas Real Estate Commission (TREC)
C. Texas Comptroller of Public Accounts
D. Texas Department of Finance
E. Texas Secretary of State
CORRECT ANSWER: C. Texas Comptroller of Public Accounts
, RATIONALE: The Texas Comptroller of Public Accounts is responsible for
overseeing property tax administration, providing guidance to appraisal districts,
conducting performance audits, and publishing the Property Value Study (PVS)
annually.
3. What does "ad valorem" mean in the context of Texas property taxes?
A. According to location
B. According to value
C. According to use
D. According to ownership
E. According to age
CORRECT ANSWER: B. According to value
RATIONALE: "Ad valorem" is a Latin phrase meaning "according to value." Texas
property taxes are ad valorem taxes, meaning the tax owed is based on the assessed
value of the property.
4. Who is responsible for appraising property values in a Texas county?
A. The county tax assessor-collector
B. The local city council
C. The Chief Appraiser of the appraisal district
D. The Texas Comptroller
E. The State Legislature
CORRECT ANSWER: C. The Chief Appraiser of the appraisal district
RATIONALE: Each county in Texas has a Central Appraisal District (CAD) headed
by a Chief Appraiser who is responsible for appraising all taxable property within the
district's jurisdiction for ad valorem tax purposes.
5. What is the standard deadline for filing a property tax protest in Texas?
A. January 31
,B. April 15
C. May 15 or 30 days after the notice of appraised value is mailed, whichever is later
D. June 30
E. December 31
CORRECT ANSWER: C. May 15 or 30 days after the notice of appraised value
is mailed, whichever is later
RATIONALE: Under Texas Tax Code Section 41.44, a property owner must file a
notice of protest by May 15 or within 30 days after the appraisal district mails the notice
of appraised value, whichever date is later.
6. Which of the following best defines "market value" under the Texas Property
Tax Code?
A. The price a property would sell for at a foreclosure auction
B. The price at which a property would transfer for cash or equivalent under prevailing
market conditions, if both parties are knowledgeable, willing, and neither is under
compulsion
C. The replacement cost of a property minus depreciation
D. The assessed value as determined by the appraisal district
E. The value assigned by a licensed real estate agent
CORRECT ANSWER: B. The price at which a property would transfer for cash
or equivalent under prevailing market conditions, if both parties are
knowledgeable, willing, and neither is under compulsion
RATIONALE: Texas Tax Code Section 1.04(7) defines market value as the price at
which property would transfer under prevailing market conditions between
knowledgeable, willing parties, with neither under compulsion.
7. What is the appraisal district's appraisal roll used for?
A. Listing all real estate agents in the county
B. Recording all taxable properties and their appraised values for use by taxing units in
levying taxes
, C. Tracking property sales in the MLS system
D. Determining mortgage interest rates
E. Filing property deeds with the county clerk
CORRECT ANSWER: B. Recording all taxable properties and their appraised
values for use by taxing units in levying taxes
RATIONALE: The appraisal roll is the official record maintained by the appraisal
district listing all taxable properties and their appraised values, which taxing units then
use to calculate and levy property taxes.
8. Which of the following is NOT a taxing unit in Texas?
A. School district
B. County
C. Central Appraisal District
D. City
E. Hospital district
CORRECT ANSWER: C. Central Appraisal District
RATIONALE: Central Appraisal Districts (CADs) are responsible for appraising
property but do NOT levy or collect taxes. Taxing units — such as school districts,
counties, cities, and special districts — set tax rates and collect taxes.
9. What is the role of the Appraisal Review Board (ARB)?
A. To appraise properties on behalf of the chief appraiser
B. To hear and resolve disputes between property owners and the appraisal district
C. To set the annual tax rate for all taxing units
D. To audit the appraisal district's financial records
E. To license property tax consultants in Texas
CORRECT ANSWER: B. To hear and resolve disputes between property
owners and the appraisal district
REVIEW 2026 | VERIFIED ACTUAL QUESTIONS
& DETAILED CORRECT ANSWERS | A-GRADE
LICENSING STUDY GUIDE
TEXAS PROPERTY TAX CONSULTANT EXAM REVIEW 2026
Verified Actual Questions & Detailed CORRECT ANSWER | A-Grade Licensing
Study Guide
1. What is the primary purpose of the Texas Property Tax Code?
A. To generate revenue for the federal government
B. To establish uniform procedures for appraising, assessing, and collecting property
taxes in Texas
C. To regulate real estate sales transactions
D. To govern homeowner association fees
E. To set interest rates on property loans
CORRECT ANSWER: B. To establish uniform procedures for appraising,
assessing, and collecting property taxes in Texas
RATIONALE: The Texas Property Tax Code (Title 1, Tax Code) provides the legal
framework for all property tax activities in Texas, including appraisal, assessment,
exemptions, protests, and collections — ensuring uniformity across all taxing
jurisdictions.
2. Which Texas state agency oversees property tax administration and provides
assistance to appraisal districts?
A. Texas Department of Revenue
B. Texas Real Estate Commission (TREC)
C. Texas Comptroller of Public Accounts
D. Texas Department of Finance
E. Texas Secretary of State
CORRECT ANSWER: C. Texas Comptroller of Public Accounts
, RATIONALE: The Texas Comptroller of Public Accounts is responsible for
overseeing property tax administration, providing guidance to appraisal districts,
conducting performance audits, and publishing the Property Value Study (PVS)
annually.
3. What does "ad valorem" mean in the context of Texas property taxes?
A. According to location
B. According to value
C. According to use
D. According to ownership
E. According to age
CORRECT ANSWER: B. According to value
RATIONALE: "Ad valorem" is a Latin phrase meaning "according to value." Texas
property taxes are ad valorem taxes, meaning the tax owed is based on the assessed
value of the property.
4. Who is responsible for appraising property values in a Texas county?
A. The county tax assessor-collector
B. The local city council
C. The Chief Appraiser of the appraisal district
D. The Texas Comptroller
E. The State Legislature
CORRECT ANSWER: C. The Chief Appraiser of the appraisal district
RATIONALE: Each county in Texas has a Central Appraisal District (CAD) headed
by a Chief Appraiser who is responsible for appraising all taxable property within the
district's jurisdiction for ad valorem tax purposes.
5. What is the standard deadline for filing a property tax protest in Texas?
A. January 31
,B. April 15
C. May 15 or 30 days after the notice of appraised value is mailed, whichever is later
D. June 30
E. December 31
CORRECT ANSWER: C. May 15 or 30 days after the notice of appraised value
is mailed, whichever is later
RATIONALE: Under Texas Tax Code Section 41.44, a property owner must file a
notice of protest by May 15 or within 30 days after the appraisal district mails the notice
of appraised value, whichever date is later.
6. Which of the following best defines "market value" under the Texas Property
Tax Code?
A. The price a property would sell for at a foreclosure auction
B. The price at which a property would transfer for cash or equivalent under prevailing
market conditions, if both parties are knowledgeable, willing, and neither is under
compulsion
C. The replacement cost of a property minus depreciation
D. The assessed value as determined by the appraisal district
E. The value assigned by a licensed real estate agent
CORRECT ANSWER: B. The price at which a property would transfer for cash
or equivalent under prevailing market conditions, if both parties are
knowledgeable, willing, and neither is under compulsion
RATIONALE: Texas Tax Code Section 1.04(7) defines market value as the price at
which property would transfer under prevailing market conditions between
knowledgeable, willing parties, with neither under compulsion.
7. What is the appraisal district's appraisal roll used for?
A. Listing all real estate agents in the county
B. Recording all taxable properties and their appraised values for use by taxing units in
levying taxes
, C. Tracking property sales in the MLS system
D. Determining mortgage interest rates
E. Filing property deeds with the county clerk
CORRECT ANSWER: B. Recording all taxable properties and their appraised
values for use by taxing units in levying taxes
RATIONALE: The appraisal roll is the official record maintained by the appraisal
district listing all taxable properties and their appraised values, which taxing units then
use to calculate and levy property taxes.
8. Which of the following is NOT a taxing unit in Texas?
A. School district
B. County
C. Central Appraisal District
D. City
E. Hospital district
CORRECT ANSWER: C. Central Appraisal District
RATIONALE: Central Appraisal Districts (CADs) are responsible for appraising
property but do NOT levy or collect taxes. Taxing units — such as school districts,
counties, cities, and special districts — set tax rates and collect taxes.
9. What is the role of the Appraisal Review Board (ARB)?
A. To appraise properties on behalf of the chief appraiser
B. To hear and resolve disputes between property owners and the appraisal district
C. To set the annual tax rate for all taxing units
D. To audit the appraisal district's financial records
E. To license property tax consultants in Texas
CORRECT ANSWER: B. To hear and resolve disputes between property
owners and the appraisal district
