Property Tax Professionals Penalties and Sanctions

Property Tax Professionals

Texas Occupations Code, Chapter 1151
16 Texas Administration Code, Chapter 94

Class A:

1^st Violation: $100 to $500
2^nd Violation: $300 to $500
3^rd Violation: $1,000 to $1,500

• Failed to have the identification card in the registrant's possession while on official duty 1151.157(a)
• As a Registered Texas Collector, Registered Professional Appraiser, or Registered Texas Assessor/Collector, failed to retain a copy of each continuing education certificate of completion for two years§94.25(i)
• Failed to notify the Department within 30 days of an employment change and make the appropriate changes to the registration 94.70(c)

Class B:

1^st Violation: $300 to $500
2^nd Violation: $1,000 to $1,750 and/or up to a 1 year probated suspension
3^rd Violation: $1,500 to $2,250 and 1-year full suspension up to revocation

• Failure of the chief appraiser of an appraisal district, an appraisal supervisor or assistant, a property tax appraiser, an appraisal engineer, or any other required person to register with the Department§1151.151(a)(1, )94.20(a)(1)
• Failure of a person who engages in appraisal of property for ad valorem tax purposes for an appraisal district or a taxing unit to register with the Department§1151.151(a)(2), 94.20(a)(2)
• Failure of an assessor-collector, a collector, or another person designated by a governing body as the chief administrator of the taxing unit's assessment functions, collection functions, or both, to register with the Department§1151.151(a)(3), 94.20(a)(3)
• Failure of a person who performs assessment or collection functions for a taxing unit who is required to register by the chief administrator of the unit's tax office to register with the Department§1151.151(a)(4), 94.20(a)(4)
• Performed work that requires registration during an unregistered period§94.22(e)
• As a Registered Texas Collector, Registered Professional Appraiser, or Registered Texas Assessor/Collector, failed to allow the Department to examine the registrant's records to determine compliance with the continuing education subsection§94.25(i)
• Failed to timely respond to a Department investigative request§94.70(b)
• Failed to make a complete written answer to a complaint§94.70(b)
• Failed to be in compliance with a report issued by the Comptroller of Public Accounts under §5.102 of the Tax Code§94.70(f)
• Failed to disclose in writing to the appraisal district or taxing entity any consanguinity within the third degree that may have related to an assignment when a registration position was held§94.72(a)
• Failed to disclose in writing to the appraisal district or taxing entity any outside employment§94.72(b)
• Failed to disclose to the appraisal district or taxing entity, in writing, a financial interest in private business or real property subject to the appraisal district or taxing entity where the registrant was employed§94.72(c)
• Used the title Registered Professional Appraiser, Registered Texas Assessor/Collector, or Registered Texas Collector while performing official duties as a property tax appraiser, assessor/collector, or collector while not an active and certified registrant with the Department§94.73
• Conducted registrant's professional duties in a manner that could reasonably be expected to create the appearance of impropriety§94.100(5) , 94.70(d)

Class C:

1^st Violation: $1,250 to $1,750 and/or 1-year probated suspension up to 1-year full suspension
2^nd Violation: $1,750 to $2,500 plus 2-year probated suspension up to revocation
3^rd Violation: $3,000 to $3,500 plus 1-year full suspension up to revocation

• An appraisal district board of directors or a governing body required an appraiser, assessor, or collector to act in an unprofessional manner or violate chapter 1151 of the Occupations Code as a necessity for employment§1151.004
• Engaged in activity requiring a registration while the registration was on inactive status 94.24(b)
• Engaged in a practice that constitutes an act of improper influence, conflict of interest, unfair treatment, discrimination, abuse of powers, or misuse of titles§94.70(e)
• Failed to equally and fairly apply the Uniform Standards of Professional Appraisal Practice and generally accepted appraisal, assessment, or collection practices applicable to an assignment to an appraisal, assessment, or consulting service§94.71(a)
• Knowingly testified falsely or withheld information in an investigation or proceeding or knowingly influenced another to do so§94.71(c)
• Knowingly misled a member of the public who made a reasonable inquiry or request on tax matters§94.71(d)
• Predetermined the value or value range of a property or properties and then manipulated data to arrive at a predetermined conclusion§94.71(e)
• Registrant performed calculations by methods other than those directed by law, rule, or written guidance of the Comptroller of Public Accounts§94.71(f)(1)
• Registrant performed calculations that were designed to result in a predetermined effective tax rate, rollback tax rate, current or delinquent collection rate, or other value, rate, or ratio used for official purposes§94.71(f)(2)
• Registrant provided information to a private party that was not provided or reasonably available to all persons§94.71(g)
• Registrant invested in property, interests, or transactions which created a conflict of interest or which affected independent judgment or performance in the official position§94.72(d)
• Engaged in an activity or employment outside of the appraisal office or tax office which adversely affected the registrant's performance of or impartiality in the execution of the registrant's official duties§94.72(e)
• Used agency resources for personal benefit or for the benefit of a party in whom the registrant has an interest, or a public servant; or for the benefit of a social or political organization§94.72(f)
• Endorsed the services or products of a person or firm while in an official capacity§94.72(g)
• Aided or encouraged another to violate the Code of Ethics§94.70(d)
• Registrant failed to be guided by the principle that property taxation should be fair and uniform, and failed to apply all laws, rules, methods, and procedures, in a uniform manner, to all taxpayers§94.100(1), 94.70(d)
• Accepted or solicited a gift, favor, or service that might have reasonably tended to influence the registrant in the discharge of official duties§94.100(2) , 94.70(d)
• Used information received in connection with the duties of an appraiser, assessor, or collector for the registrants own purposes§94.100(3) , 94.70(d)
• Registrant engaged in an official act that was dishonest, misleading, fraudulent, deceptive, or in violation of law§94.100(4) , 94.70(d)
• Accepted an appraisal, assessment, or collection-related assignment that could reasonably be construed as being in conflict with the registrant's responsibility to the registrant's jurisdiction, employer, or client, or in which the registrant had an unrevealed personal interest or bias§94.100(6) , 94.70(d)
• Accepted an assignment or responsibility in which the registrant had a personal interest without full disclosure of that interest§94.100(7) , 94.70(d)

Class D

1^st Violation: $3,000 up to $5,000 and/or revocation
2^nd Violation: $3,000 up to $5,000 and/or revocation
3^rd Violation: $3,000 up to $5,000 and/or revocation

• Failed to comply with previous order of Commission/Executive Director§51.353(a)
• Obtained or attempted to obtain a registration by fraud or false representation§60.23(a)(1)
• Submitted a required document, as part of the initial or renewal application packet, that had been falsified§60.23(a)(2)
• Used or provided unauthorized assistance in connection with an examination§60.52(a)
• Failed to pay the Department for a dishonored check§60.82
• Failure of an appraiser, assessor, or assessor/collector registrant to be certified in their field within five years of registration§1151.160(c), 1151.160(d), 94.70(g)
• Failure of a collector registrant to be certified in their field within three years of registration§1151.160(e), 94.70(h)
• Used official position to influence the outcome of a personal tax matter§94.70(i)
• Registrant accepted or solicited a benefit in return for favorable treatment§94.71(b)