Dues Manager

By making payment, you acknowledge the REALTOR® membership duties to which you agreed when you became a member, including your duty to arbitrate disputes as provided in the National Association of Realtors® Code of Ethics and the bylaws of the Association. DUES ARE NOT REFUNDABLE.

Your billing statement is for the combined annual dues in the Houston Association of REALTORS®, Texas REALTORS® and the National Association of REALTORS®. A portion of this amount is for one-year subscriptions to the following publications: $2 for Houston REALTOR® Magazine (for REALTOR® and Affiliate members) and $5 for Texas REALTOR® Magazine (for REALTOR® and Affiliate members). THESE SUBSCRIPTIONS ARE NOT OPTIONAL.

*Your 2023 dues include a $45 special assessment by the National Association of REALTORS®, for all REALTOR® members for a Consumer Advertising Campaign that includes TV ads highlighting the value a REALTOR® brings to a transaction. The entire $45 assessment qualifies as fully deductible.

**Your 2023 dues include a $5 Legal Fund assessment by Texas REALTORS® for all members. Also, Texas REALTORS® collects a $30 assessment from each REALTOR® member for the Issues Mobilization/Political Advocacy Fund (IMPAF) which is utilized to enhance advocacy efforts of Texas REALTORS® and local associations throughout the state. This $30 assessment is not deductible for income tax purposes.

***Contributions are not deductible for Federal income tax purposes. Contributions to the Texas REALTORS® Political Action Committee (TREPAC) and the Texas Association of REALTORS® Federal Political Action Committee (TR FedPAC) – which makes contributions to the REALTORS® Political Action Committee (RPAC) – are not tax deductible. Such contributions are voluntary and may be used for political purposes. The amount indicated is merely a guideline, and you may contribute more or less than the suggested amount. You may refuse to contribute without reprisal, and the National Association of REALTORS®, Texas REALTORS®, and its local associations will not favor or disadvantage anyone because of the amount contributed. Until the RPAC annual goal is met, 70% of an individual’s contribution goes to TREPAC and may be used to support state and local candidates; the remaining 30% is sent to TR FedPAC to support federal candidates and is charged against your limits under 52 U.S.C. 30116. (Exception: 100% of an individual’s contribution goes to TREPAC if the individual is an employee of an affiliate member of Texas REALTORS®.) After the RPAC annual goal is met, 100% of an individual’s contribution goes to TREPAC and may be used to support state and local candidates. You may contact the Texas REALTORS® political committee administrator at 800-873-9155 to obtain information about your contributions.

Compliance with the Tax Reform Act of 1993 requires that the portion of dues attributable to lobbying and political activities at the State and Federal levels of government be considered nondeductible for income tax purposes. This nondeductible portion must be disclosed to members on their dues invoice each year.

For 2023, the following amounts for certain lobbying and political expenditures are NOT DEDUCTIBLE FOR INCOME TAX PURPOSES: 34% or $51 for National Association of Realtors®, 12% or $14 for Texas Realtors® and 19% or $25 for HAR and the $30 assessment by Texas REALTORS® for the Issues Mobilization/Political Advocacy Fund (IMPAF).

• REALTOR® Members – $120 is NOT deductible for Federal Income Tax Purposes
• Secondary Members – $25 is NOT deductible for Federal Income Tax Purposes
• Affiliate Members – $39 is NOT deductible for Federal Income Tax Purposes
• Salespeople (billed to broker) – $90 is NOT deductible for Federal Income Tax Purposes

The remaining dues and assessments are not tax deductible as charitable contributions but may be tax deductible under other provisions of the Internal Revenue Code.