Tax collector courses are available through bachelor's and master's degree programs in accounting or in tax administration and assessment. Certificate programs are also available in this field. Students will also be offered training in tax administration procedures at both the federal and local levels. In some programs, students may gain field experience working with tax collectors or assessors.
Here are some common concepts in tax collector courses:
- State, county and local government
- Duties and responsibilities
- Public records
- Valuation methods
List of Courses
Introductory Property Appraisal
In this introductory course, future tax assessors learn techniques to determine the value of property. These techniques include looking at the price of other homes sold in the area and comparing those homes to the property being assessed. Students also begin studying assessor terminology and learning the introductory principles for determining property value.
Mapping and Parceling
Students taking this intermediate class use land identification systems to identify aspects of the land that could affect property value. These aspects include ponds and trees. Parcel identification systems, such as sequential numbering and map-based systems, are used to further this process. Parcels are pieces of land that can be bought and sold as a whole or in parts. Students calculate a property's acreage, buildings and other landmarks using maps and aerial photography. Students learn how to use maps to analyze parcels and identify factors influencing property value. Coursework may include creating a sample property tax bill.
County Tax Administration
This advanced tax collector course examines property tax at the county level. Students learn how a county is managed, including who assessors answer to within a county. They study the ratio program, which determines the percent of the taxable value of the property. This percent varies for business and residential properties. The course covers tax exemptions and the tax appeal process. Students may be required to observe a county tax assessor.
Tax collections courses cover all of the duties of a tax collector, including billing individuals, filing reports and tracking payments. Professors discuss situations that affect taxation, such as foreclosure and bankruptcy. The course covers the tax appeal process at state and local levels. Students practice estimating taxes owed and creating a final bill.