Property Tax School Tax School ... • Develop a clear understanding and appreciation of proper...

Property Tax School

Hilton DFW Lakes Executive Conference Center

August 13-17, 2017

Grapevine, Texas

Institute for Professionals in Taxation®Institute for Professionals in Taxation®

SUNDAY, August 13, 2017

3:00-5:00pm Registration

5:00pmOrientation (Mandatory Attendance)WelcomeOverview of School Purpose and Logistics

5:40-6:30pm General Session: Ethics in Property Tax *

6:45-7:15pm Concurrent Breakout Sessions (by Group)

7:15-8:30pm Informal Dinner

MONDAY, August 14, 2017

6:30-7:45am Breakfast on your own in hotel dining room

8:00am Course Introduction

8:30-12 NoonGeneral Session: Property Tax Administration,Management and Practice

12:00-1:00pm Luncheon

1:00-2:30pmGeneral Session (continued): Property Tax Administration, Management and Practice

2:45-5:00pmConcurrent Workshop on Property Tax Administration, Management and Practice

6:00-8:00pm Dinner on your own in hotel dining room

Study room is available in the evening

TUESDAY, August 15, 2017


8:00-9:00am Quiz and Review

8:40-9:40am General Session: Valuation Theory and Principles

9:55-11:15am General SessionSales Comparison Approach

11:30-12:30pm

Concurrent Workshop on the Sales Comparison Approach


1:30-3:50pm General Session: Cost Approach

3:45-5:15pm Concurrent Workshop on the CostApproach



WEDNESDAY, August 16, 2017


8:00am Quiz and Review

8:40-10:30am General Session: Income Approach

10:45am-12:00 Noon

Concurrent Workshop on the Income Approach


1:00-1:30pmGeneral Session: Summary of Three Approaches, Reconciliation of Value Conclusions

1:30-3:45pm General Session: Personal Property Tax

4:00-5:15pm Concurrent Workshop on Personal Property Tax



THURSDAY, August 17, 2017


8:00-9:00am General Session: Tax Research and Course Wrap-up

9:15am General Session: Course Review and Property Tax Challenge

11:00am Final Quiz

11:30 am Conclusion of School

* Students are expected to attend 90% of the school including the required ethics session.

Property Tax SchoolAt-A-Glance

(For full program, please see page 4)

The purpose of the Property Tax School is to provide a basic but comprehensive foundation in the theory and practice of property tax management for businesses, including demonstration of valuation techniques used by property tax professionals.

The school is recommended for individuals with less than five years of experience in the field and little or no exposure to appraisal training.

The course will be conducted by a faculty team of experienced tax professionals who will facilitate an informative, cooperative and effective educational environment consistent with the highest standards of adult continuing education and the Institute.

About IPT’s Property Tax School:

3

Purpose of the Property Tax School

• Develop an understanding of ad valorem property taxation within the business environment

• Develop a working knowledge of the business property tax profession, beginning with property tax administration, management and practice, and including real and personal property issues, valuation, taxation, compliance, audits, and tax-saving opportunities

• Develop an applied understanding of property valuation and appraisal principles

• Develop a clear understanding and appreciation of proper ethical conduct in the business property tax profession

• Facilitate the development of a network of professional colleagues to assist each other in solving property tax administration problems

Objectives of the Property Tax School

4 2017 Property Tax School

2017 PROPERTY TAX

Sunday, August 13, 2017 3:00-5:00pm Registration

5:00pmOrientation (Mandatory Attendance)WelcomeOverview of School Purpose and Logistics Rick H. Izumi, CMIChair, 2017 Property Tax School IPT Welcome:Robert S. Goldman, CMI, Esq.Dean, Mead & Dunbar PresidentInstitute for Professionals in Taxation®

5:40-6:30pmGeneral Session: Ethics in Property Tax*This session is to acquaint students with the defini-tions, key questions and thought patterns concerning ethical behavior in property taxation. This session will emphasize the 20 Canons that comprise IPT’s Code of Ethics.

At the end of this session, the student should be able to:

• Comprehend the importance of professional ethical behavior and why it is important to act in an ethical manner

• Recognize unethical behaviors as related to IPT’s Code of Ethics

Instructors:Rick H. Izumi, CMI PartnerITA, LLCChatsworth, CA

Robert J. Sperling, CMI Principal Ryan, LLC Irvine, CA

Joshua E. Estes, CMI, Esq. Shareholder and Attorney Estes & Gandhi, P.C. Dallas, TX

* Attendance at the ethics session is required for successful completion of the School. (See page 11 for further informa-tion)

6:45-7:15pm Concurrent Breakout Sessions by Group

7:15-8:30pm Informal Dinner

Monday, August 14, 2017


8:00am Course Introduction

8:30-12:00pm General Session: Property Tax Administration, Management and PracticeThis session familiarizes students with the staffing of a property tax department and the functions of that department.

The student develops a basic understanding of effec-tive tax rates, abatements and exemptions, and depre-ciation tables.

This session also discusses leases, tax proration, department budgeting, management reporting, sourc-es of information, and practical application of informa-tion.


• Illustrate the history and purpose of property taxes

• Explain the basic functions, duties and issues that arise in a property tax department; identify personal and real property information to main-tain these functions

SCHOOL

52017 Property Tax School

Monday, August 14 continued• Identify and explain the classification of property

to be used by a property tax professional

• Define the methods used in identifying the legal description of land

• Recognize, utilize and calculate the following: assessed value; assessment ratios; tax rates; and effective tax rates


Mark R. Young, CMI Property Tax Manager Tesoro Companies, Inc. Carson, CA


1:00-2:30pm General Session (continued): Property Tax Administration, Management and Practice


Mark R. Young, CMI Property Tax Manager Tesoro Companies, Inc. Carson, CA

2:45-5:00pmConcurrent Workshop on Property Tax Administration, Management and PracticeThis workshop exercise is designed to improve students’ understanding of effective tax rates in a prac-tical application similar to problems often encountered in the work place.


• Calculate acreage from legal descriptions

• Calculate tax rates and effective tax rates

• Estimate property tax liabilities

• Identify some of the property tax advantages and disadvantages for different locations


Study room is available in the evening.


Tuesday, August 15, 2017


8:00amQuiz and Review

8:40-9:40amGeneral Session: Valuation Theory and PrinciplesThis session provides an overview of valuation theory, principles, methods and techniques for real and per-sonal property. This is not an appraisal course. The ob-jective of this and subsequent sessions is to provide the student with the basic understanding of the concepts and principles of property valuation and fundamen-tals of appraisal as they relate to ad valorem tax dis-putes. Participants gain limited exposure to valuation methodology. Students should be able to differentiate between flawed and sound appraisals based on knowl-edge of valuation principles. Included is a discussion of all three approaches to value: Sales Comparison (market), Cost, and Income.

First, we begin with an explanation of the context of property valuation and concepts important for prop-erty tax practice.


• Recognize the three approaches to value

• Identify the principles of appraisal theory

• Recognize the various factors that can affect the value of a property

• List certain rights that affect property appraisal

• List the four elements that create value

• Define various market values based on intended uses

Instructors:John C. Balboa Tax Manager John C. Balboa North Hollywood, CA

Joshua E. Estes, CMI, Esq. Shareholder and Attorney Estes & Gandhi, P.C. Dallas, TX

9:55-11:15amGeneral Session: Sales Comparison Approach At the end of this session, the student should be able to:

• Identify and define real estate concepts and terms such as real property, fee simple, situs leasehold estate, and market value

• Analyze sales information to derive property values via the sales comparison approach

• Complete a sales comparison grid

• Calculate gross income multipliersInstructor:Mindy McLees, CMI Property Tax Consultant McLees Consulting Los Angeles, CA

11:30-12:30pmConcurrent Workshop on the Sales Comparison Approach

12:30-1:30pmLuncheon


Tuesday, August 15 continued1:30-3:30pmGeneral Session: Cost ApproachAt the end of this session, the student should be able to:

• Recognize the differences between physical, func-tional and external obsolescence

• Comprehend the principle of substitution and its application

• Identify those situations where the cost approach is most reliable

• Distinguish between the different methods of estimating costs and understand which method is appropriate in your specific situation

• Observe and determine actual age vs. effective age

• Compare the differences between replacement cost and reproduction cost

Instructors:William J. Dearien, CMI Senior Manager Baden Tax Management Frisco, TX

Thomas D. Blair, CMIOwnerBlair Tax ConsultingMidlothian, TX

3:45-5:15pmConcurrent Workshop on the Cost Approach



Wednesday, August 16, 2017 6:30-7:45am Breakfast on your own in hotel dining room

8:00amQuiz and Review

8:40-10:30amGeneral Session: Income ApproachAt the end of this session, the student should be able to:

• Define the income approach to capitalization

• Apply the appropriate appraisal principles as they relate to the income approach to value

• Explain the basic assumptions of the income approach as well as its applicability and limita-tions

• Identify and apply the income approach model using specific examples Define each step of the basic model

• Define IRV and its inter-relationships; apply IRV in mathematical applications

Instructor:Robert J. Sperling, CMI Principal Ryan, LLC Irvine, CA

10:45-12:00pmConcurrent Workshop on the Income Approach

12:00-1:00pmLuncheon


Wednesday, August 16 continued

1:00-1:30pmGeneral Session: Summary of Three Approaches, Reconciliation of Value ConclusionsAt the end of this session, the student should be able to:

• Reconcile the three approaches to value in order to determine a final valuation amount or range

• Identify the component parts of an appraisal report

• Begin to review appraisals with an eye toward reasonableness

Instructor:Mindy McLees, CMI Property Tax Consultant McClees Consulting Los Angeles, CA

1:30-3:45pm General Session: Personal Property TaxThis session acquaint the students with definitions, classifications, reporting practices and valuation issues of personal property taxation. The session will empha-size the importance of understanding fixed asset prop-erty records which form the primary basis of reporting. A better awareness of the property records and other company financial information can result in achieving significant tax savings for your company.


• Define and classify the various types of personal property

• Discuss the basic elements of a fixed asset report and its use in property tax reporting

• Recognize the requirements for accurately filing a personal property rendition

• Identify the various methods used to value per-sonal property

• Recognize tax saving opportunities

Instructors:Pat W. Sloan, CMI, ASA Principal - Property Tax Merit Advisors, L.P. Gainesville, TX

Susan B. Starnes, CMI Vice PresidentStarnes Transport LLCSanger, TX

4:00-5:15pm Concurrent Workshop on Personal Property TaxThis session provides a forum for the discussion of per-sonal property valuation as it applies to filing the rendi-tion, review and valuation comparisons. Specific goals include reinforcing the concept that the LIFO method understates the market value of the inventory, deter-mining tax saving opportunities through the reclassifi-cation of assets from longer life categories to shorter life categories, and identifying the tax exempt assets and capitalized costs which do not add value and should be excluded.


• Identify personal property filing and valuation procedures

• Recognize errors and deficiencies in the valuation process

• Calculate an inventory valuation using both LIFO and FIFO methods

• Analyze a fixed asset listing to file a personal property rendition




Thursday, August 17, 2017 6:30-7:45am Breakfast on your own in hotel dining room

8:00-9:00amGeneral Session: Tax Research and Course Wrap-upThis session will acquaint the students with various re-search tools and resources relevant to property tax pro-fessionals.


• Recognize the importance of research to the prop-erty tax profession

• Identify various research tools and resources relevant to property tax professionals

Instructors: John M. Schindler, CMI Senior Manager Real Estate Tax Target Corporation Minneapolis, MN

Rebecca Sobel, CMI Manager Ernst & Young LLP Milwaukee, WI

9:15amGeneral Session: Course Review and Property Tax ChallengeInstructors: William J. Dearien, CMI Senior Manager Baden Tax Management Frisco, TX

Thomas D. Blair, CMIOwnerBlair Tax ConsultingMidlothian, TX

11:00amFinal Quiz

11:30amConclusion of School


ChairRick H. Izumi, CMI

PartnerITA, LLC

Chatsworth, CA

Vice-ChairThomas D. Blair, CMI

OwnerBlair Tax Consulting

Midlothian, TX

James A. Baker, CMIManager Global Financial Solutions

Hewlett Packard EnterprisePontiac, MI

John C. Balboa Tax Manager

John C. Balboa North Hollywood, CA

William J. Dearien, CMI Senior Manager

Baden Tax Management Frisco, TX

Joshua E. Estes, CMI, Esq. Shareholder and Attorney

Estes & Gandhi, P.C. Dallas, TX

Jennifer S. Keierleber, CMISenior Manager

Altus GroupRichardson, TX

Mindy McLees, CMI Property Tax Consultant

McClees Consulting Los Angeles, CA

Ann Marie Person, CMISenior Manager - Property TaxInternational Paper Company

Memphis, TN

John M. Schindler, CMI Senior Manager Real Estate Tax

Target Corporation Minneapolis, MN

Pat W. Sloan, CMI, ASA Principal - Property Tax

Merit Advisors, L.P. Gainesville, TX

Rebecca Sobel, CMI Manager

Ernst & Young LLP Milwaukee, WI

Robert J. Sperling, CMI Principal

Ryan, LLC Irvine, CA

Susan B. Starnes, CMI Vice President

Starnes Transport LLCSanger, TX

Fred E. Vance, CMIPrincipal

Fred Vance & Associates LLCLa Crescenta, CA

Mark R. Young, CMI Property Tax Manager

Tesoro Companies, Inc. Carson, CA

2017 Property Tax School Committee

Overall ChairProperty Tax EducationPaul A. Wilke, CMI

Director, Ad Valorem TaxWeingarten Realty Investors

Houston, TX


Registration Fee(applicant or someone from company must belong to IPT):

By July 24, 2017$845 includes printed course notebook(applicant personally belongs to IPT)

After July 24, 2017$895 includes printed course notebook (applicant personally belongs to IPT)

By July 24, 2017$1,095 includes printed course notebook

(non-member whose company has members in IPT)

After July 24, 2017$1,145 includes printed course notebook

(non-member whose company has members in IPT)

NOTE: In cases where local registrants from the Grapevine area are not residing at the Hilton DFW Lakes Executive Conference Center, there is an added supplemental registration fee of $660.00. This fee must be paid by anyone not listed under the IPT block of rooms. See page 11 of the “Hotels & Accommodations” section for further information. There are separate costs for the hotel package.

All registrations must be completed in advance of the school through the IPT Office. There are two ways to register: directly online on our website, www.ipt.org, or via pdf registration form (also found on our website) which can be completed and mailed to 1200 Abernathy Road, N.E., Suite L-2, Atlanta, GA 30328. Enrollment is limited to IPT members or employees of companies who have members in IPT.

Full refunds will be issued for any applications not accepted. Confirmation of acceptance will be sent via email. Quizzes will be given during the week, with a final quiz on Thursday. Students are expected to attend 90% (i.e., earn 27.36 CE credit hours) of the school including the one-hour ethics session. The 90% attendance, including the required ethics session must be reflected in the official cer-tificate of attendance. Certificates of completion and result letters will not be sent unless this requirement is satisfied. In addition, a cumulative passing score must be realized on the quizzes for successful completion of the school. The Institute will email the official results letters to attendees. If you do not receive this within 10 business days following the end of the program, please contact the IPT office.

Cancellation/Substitution FeeThe cancellation fee is $100 for any filed registration. After August 4, 2017, no refunds will be made. No cancellations will be valid unless submitted in writing to IPT. For more information regarding administrative policies, such as com-plaint and refund, contact our office at (404) 240-2300.

Substitution FeePrior to (including) July 24, 2017

$40.00 After July 24, 2017

$50.00 (plus the cost of delivery of any materials, etc.)

School NotebookAn integral part of the School is the notebook that contains all of the learning materials. As part of the registration fee, students will receive a printed version of the notebook at the School’s registration desk. Students may also select the “Member fee w/o course notebook (I will print on my own)” option on the registration form, which will provide a $50 dis-count on registration fees; however, a printed version of the notebook will not be given to them at the School. All students will be granted electronic access to download, save and print copies of the book chapters and appendices to a single de-vice 7 days before the School and during the School. Please note that having access to the materials during the School is imperative in the learning process. Accessible power outlets are not available in the meeting rooms to power a computer if the materials are stored on a hard drive. Registrants should bring along a battery-operated calculator, scratch pads, pencils, pens, etc.No phones are permitted on the table during the quizzes. Using your cell phone with a downloaded calculator application is not authorized.


AttendanceAttendance will be electronically recorded, and all regis-trants will be required to complete a final quiz on Thursday, August 17, 2017, that will be administered from 11:00-11:30 am. (Please make your travel arrangements accordingly).Also, all students must arrive no later than 5:00pm on Sunday, August 13th. The registration desk will be open from 3:00 - 5:00pm on Sunday, August 13, 2017. Registrants should pick up their materials at this time. Note: Hotel check-in is not available until 3:00pm. Orientation, scheduled for 5:00 pm on Sunday, August 13, 2017, is required for all students. Studies have shown that the optimum classroom temperature is 65°. The Hilton maintains an optimum learning environment. Please bring appropriate sweaters or long-sleeved shirts to class. Attire during the day is business casual. While the entire hotel and meeting complex is enclosed, clothing appropriate for the season should be brought for any outdoor activities.Photos will be taken at this event. These may be published in IPT publications, multimedia presentations, website, LinkedIn and Facebook pages, and other IPT related social media sites. Registration and attendance at or participation in, IPT meetings or other activities constitutes agreement by the registrant/speaker/attendee to IPT’s use and distribution of the registrant’s, speaker’s, or attendee’s image or voice in photographs, videotapes, electronic productions, and tapes of such events and activities.

Further InformationIPT’s Property Taxation 4th Edition is your go-to resource to help resolve and further define property tax issues. It’s an essential reference material for every business property tax practitioner, whether you’re just starting out or have been in the profession for years.For those new to the field, it offers a thorough introduction to the intricacies of property tax and serves as a “must have” guide to navigating through complex taxation issues. For those with more experience, it is a manual that provides comprehensive coverage on key issues, statutes and case law and acts as an excellent resource to help navigate unique and unusual topics that occasionally surface. For your convenience, the book is now available on a flash drive format, which is user-friendly, easily searchable and highly portable. The flash drive cost $100 for registrants of the school.

Hotels & AccommodationsRegistrants for this program are expected to reside under the group block at the Hilton DFW Lakes Executive Conference Center which is located at 1800 Highway 26 East, Grape-vine, Texas 76051. The daily package rate for this program is $350.99 inclusive of tax. The only permissible exceptions are those individuals who reside in the Grapevine area (see third paragraph below for additional details regarding local at-tendance). For one occupant, the $350.99 nightly package for Sunday to Thursday provides:

• Overnight guest room accommodations ($165 plus tax,) and

• The CMP package ($152 plus tax) that includes confer-ence dining breakfast, lunch and dinner during the School, DFW Airport transfers, guest room and meeting WiFi, applicable tax and service charges and the daily partici-pant fee charged by the hotel that is applied to audio vi-sual and meeting room space costs.

Please contact the hotel directly for double occupancy rates. For those who wish to stay Saturday night prior to the school, the rate is $165 plus tax. This Saturday rate does not include any meals. Check-in time is 3:00 PM and check-out time is 12:00 PM. Reservations requested after the room block is filled or beyond the cut-off date (July 24, 2017), whichever comes first, are subject to availability and not necessarily at the group rate. All reservations are subject to the appropriate state and local tax. The hotel accepts all major credit cards. In order to guarantee a reservation, a deposit equivalent to one night’s room and tax or the guarantee of the same by a major credit card is required.Dallas area registrants are encouraged to stay at the hotel. The peer interaction that takes place is an essential part of the program as well as the optional study hall night sessions where instructors are available for questions. Should election be made, however, to stay at home, there is a supplemental registration fee of $660.00 to cover some of the overhead costs that are a part of the hotel package. For each local at-tendee, the supplemental fee covers Monday - Thursday buf-fet breakfast, Monday - Wednesday lunch, Sunday - Wednes-day dinner, refreshment breaks, wireless internet and the daily participant fee charged by the hotel that is applied to audio visual and meeting room space costs.Reservations should be made in a timely manner with the hotel by using one of the following options:1. Go to the following website and enter your arrival and departure information: http://www.hilton.com/en/hi/groups/personalized/D/DFWAHHF-1IP-20170813/index.jhtml?WT.mc_id=POG. This site’s Group Code for this program is: 1IP.


King and queen bedding accommodations have been blocked for this group. Please note that all guests rooms are non-smoking. For any other requests or inquiries, please enter this information within the appropriate request boxes during the reservations process or call the hotel directly at the number below. 2. Go to the IPT website: www.ipt.org and click on the hotel link that appears under the 2017 Property Tax School heading.3. Call the Hilton DFW Lakes Executive Conference Center reservation office at 817-481-8444 (reference the IPT room block) to secure the appropriate package rate. For any additional nights needed before or after the posted group dates, please contact the hotel reservation office at the above phone number to check availability. The rate will not include the meal package.Reservations should be made with the hotel by July 24, 2017, to ensure receiving the group rate. After this date, or once the room block is filled, reservations requested will be on a space available basis.All reservation dealings are with Hilton DFW Lakes Execu-tive Conference Center and not the IPT Atlanta office. Only your school registration form and registration fee should be sent to the IPT Atlanta office. The Hilton DFW Lakes Ex-ecutive Conference Center requires credit card information when making reservations. A one night’s deposit of $350.99 will be charged at the time the reservation is made. Upon arrival, each guest will also be required to present a valid credit card on which an amount of sufficient pre-authorization can be obtained to cover the anticipated use to Hilton DFW Lakes Executive Conference Center’s services with full pay-ment charged at the end of your stay.

Hotel CancellationsA cancellation notification must be given no later than 5 days prior to arrival (Monday, August 7, 2017) or you will be charged the full package rate.

Location and Ground TransportationThe Hilton DFW Lakes Executive Conference Center is located approximately 3 miles from the Dallas/Ft. Worth International Airport. The hotel provides Complimentary DFW International Airport Shuttle Transportation to and from the Dallas/Ft. Worth International Airport. To make arrangements for transportation, contact the dispatcher at (817) 410-6778 or click on the link above, for further details. Cab fare is estimated at $25 one way. Complimentary self-parking is available. Valet parking is $15 per day.

Facts about the Hilton DFW Lakes Executive Conference Center

The hotel is located in Grapevine, TX, approximately 3 miles from DFW International Airport and 25 minutes from down-town Dallas, Fort Worth or Arlington. Set in a 40-acre lakeside location featuring fishing and jogging trails, the hotel provides a fitness center, indoor and outdoor pools, tennis courts, jog-ging and walking trails, racquetball courts, 2 on-site restau-rants, lounge, 24-hour room service and complimentary Wi-Fi in guest rooms and meeting space.

Continuing Education CreditThe Institute for Professionals in Taxation® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.Approximately thirty point four (30.4) continuing education credits including one (1) IPT Ethics credit hour are available for full attendance. In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour. CMIs will obtain hour-for-hour continuing education credits for attendance up to a maximum of 30 credit hours.IPT has filed with the Texas Department of Licensing and Regulation for Texas Property Tax Consultants Credit.IPT also files for Continuing Legal Education in the program’s host state so therefore has filed for CLE in the State of Texas. Many other CLE states and accrediting organizations have reciprocal agreements with other states. It is the responsibility of the attendee to file with any other organization/agency. Any fee imposed by an individual state based on an individual’s credit hours is the responsibility of the individual. The Institute provides a standardized Certificate of Attendance that may be presented to other organizations two weeks after the program. Please contact the IPT office for assistance as needed.

Prerequisites: NoneProgram Level: BasicField of Study: Taxes and Regulatory EthicsInstructional Method: Group LiveAdvance Preparation Required: None

http://www.ipt.org


As required by regulatory agencies, IPT must verify individual attendance at sessions in order to grant Continuing Education Credits. Each registrant’s name badge has a unique bar code that identifies that individual. In order to obtain CE credit, the individual must have his or her bar coded badge scanned during the first 15 minutes of each session. No credit for the session will be given to unscanned registrants. Each attendee will be able to obtain a copy of his or her scanned attendance (Certificate of Attendance) through the IPT website on the “My Participation” tab approximately two weeks after the end of the program. Students will receive their official results and scanned attendance data by email.

CMI Designation - Property TaxThe Institute for Professionals in Taxation®‘s designation, Certified Member of the Institute (CMI), is available to anyone who meets specific educational requirements, has five years of property tax experience, and is a property tax member in good standing of the Institute.

The educational requirements to achieve the CMI Property Tax professional designation include attendance and successful completion of the Personal Property Tax School and the Real Property Tax School. Successful completion or challenge of the Property Tax School is a prerequisite for both the Personal Property Tax School and Real Property Tax School.

Finally, successful completion of both the written and oral CMI examinations is required. The CMI requirements and the CMI Candidacy Application can be downloaded from the IPT website at: www.ipt.org.


Ernst & Young LLP

Marvin F. Poer and Company

National Association of Property Tax Attorneys

O’Keefe Lyons & Hynes LLC

R.E. McElroy, LLC

Ryan

Ryan Law Firm, LLP

Tax Advisors Group

2017 Property Tax School Sponsors

The generosity of our sponsors allow us to deliver industry-recognized, top-level educational program-ming and IPT’s Board of Governors and members thank all of the sponsors for this program. If you are interested in learning more about how to become a sponsor, visit the following link from our website: Sponsorship Opportunities.

https://www.ipt.org/IPT/Sponsors/Sponsorship_Opportunities/IPT/Sponsors/Sponsorship_Opportunities.aspx?hkey=c84a7ef4-7244-433e-9391-0e96df9016cb


Institute for Professionals in Taxation®The Institute, founded in 1976, is dedicated to a high degree of professionalism with a strict Code of Ethics for its members, to uniform and equitable administration of state and local taxes, and to minimizing the cost of tax administration and compliance.

Institute for Professionals in Taxation®

600 Northpark Town Center, 1200 Abernathy Rd., Suite L-2

Atlanta, GA 30328 -1040

Phone: (404) 240 - 2300 | Fax: (404) 240 - 2315

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