Property Tax Calculation Certification

The independent study materials below provide online instruction on how property taxes are calculated. They give a concise introduction to the basic terms and methodology for calculating property taxes and include examples and problems that give thorough instruction on the step-by-step computations.

You may work at your own pace through an interactive computer-based training (CBT) and in workbook format. Click one of the links below to begin. The times provided are approximate.

Property Tax Calculation Workbook for Taxes Payable 2024 (4 to 5 hours)

Taxes Payable 2024 Class Rate Table

The CBT modules were most recently updated for taxes payable 2018. There is one difference in the mechanics of how property taxes were calculated then regarding the State General Property Tax, so the workbook is the best resource for that. Rates and tiers can change from year to year, so be sure to use the class rate table for 2018 and any other specific rates provided within the CBT modules.

Taxes Payable 2018 Class Rate Table

CBT - Module 1: Property Tax Process Overview and Determine Taxable Market Value (30 minutes)

CBT - Module 2: Calculate Rates and Calculate Tax (45 minutes)

CBT - Module 3: Credits, Computing Taxes, and Comparison Examples (25 minutes)

You must complete and pass an online exam if you are attaining certification as a county employee as described above. If you study the materials only for informational purposes, testing is not necessary.

Dates and Times of Exam

Exams take place from 9 a.m. to noon on the following days in 2024: 

• February 22
• March 14
• April 11
• May 9
• June 13
• July 11
• August 8
• September 12 
• October 10
• November 14
• December 12

Registration

You must register for the exam by 9 a.m. on the day before the exam.

Exam Requirements and Rules

The exam is online and is proctored via a Microsoft Teams meeting. Before the exam, you will receive an email with “Property Tax Calculation Exam Links” as the subject line that will have separate links for the Teams meeting and the online exam.

You must:

• Have a sufficient internet connection, a webcam, and a microphone. 
• Have your webcam pointed at you and microphone on at all times during the exam except if you leave during the 10-minute break periods that take place at 10 a.m. and 11 a.m.
• Use your name in the Teams meeting, and it must match the name used in your exam registration and in the exam demographic information.
• Take the exam in a quiet and distraction-free environment.
• Complete the exam within three hours (most complete it within 90 minutes).
• Use the Taxes Payable 2024 Class Rate Table under the Educational Materials section on this page.

Be sure to review the instructions at the beginning of the exam before you begin.

During the exam, you:

• Will use the Taxes Payable 2024 Class Rate Table under the Educational Materials section on this page.
• May use any materials except your cell phone and any other communication devices.
• May leave during the 10-minute break periods that take place at 10 a.m. and 11 a.m.

During the exam, you must not:

• Use cell phones or other forms of communication. Doing so may be flagged as potential cheating and could result in a failing score.
• Close the exam while taking it. Your progress will not be saved, and you will need to start over.
• Print, take screenshots, or reproduce any part of the exam without permission from Revenue.
• Have someone help you answer the questions.
• Help someone else answer the questions.
• Leave the camera view or mute the microphone as it may be flagged as potential cheating and could result in a failing score.

When you are finished, submit the exam within the time allowed to receive a score.

Certification in property tax calculation must be renewed every four years. The following list of certified individuals is updated at the beginning of January, April, July, and October when there are new certifications.

Property Tax Calculation - Certified Individuals