EMTAR …Your Partner in Success!
The Eastern Middle Tennessee Association of REALTORS® values your membership and the EMTAR Leadership are working hard to provide you with more quality services. We wish you much prosperity in your real estate business and look forward to being Your Partner in Success!
The total amount for 2024 REALTOR® dues is $597 including a voluntary RPAC investment ($25).
Please keep in mind that EMTAR does not charge Application Fees nor Transfer Fees from another Association – saving you $$$.
Breakdown of 2024 Dues
There are three levels of REALTOR® membership – national, state, and local. All three levels are collected by EMTAR.
NAR dues are $156. The NAR Consumer Advertising Campaign is separate from NAR dues and remains at $45. The total NAR portion of dues and fees comes to $201.
Tennessee REALTORS® dues remain at $105 for 2024 plus a $15 fee for Issues Mobilization. The total Tennessee REALTORS® portion of dues and fees comes to $120.
EMTAR local portion of 2024 dues will be unchanged at $251.
Annual Renewing REALTOR® Members:
Each year, the Eastern Middle Tennessee Association of REALTORS® (EMTAR) starts its Dues billing process at the beginning of October through December for the payment of next year’s Annual Dues.
PAYMENT – The full amount is due by December 31st.
A $50 late fee will be applied if not paid by the due date – 12/31.
An additional late fee of $50 (for a total of $100) will be applied if not paid by 1/14.
If Dues are not paid by end of day, 1/31, membership is terminated.
New REALTOR® Members:
As new members join EMTAR throughout the year, Dues are billed on a monthly pro-rated basis.
EMTAR does not charge an application fee.
PAYMENT – The full amount is due at the time of Application.
2024 Dues Monthly Schedule
| Month | Total | EMTAR | RPAC* | TN Realtors® | TR ASSESS | NAR | NAR Media |
|---|---|---|---|---|---|---|---|
| Jan-Dec | $597.00 | $251.00 | $25.00 | $105.00 | $15.00 | $156.00 | $45.00 |
| Feb-Dec | $554.83 | $230.08 | $25.00 | $96.25 | $15.00 | $143.50 | $45.00 |
| Mar-Dec | $512.67 | $209.17 | $25.00 | $87.50 | $15.00 | $131.00 | $45.00 |
| Apr-Dec | $470.50 | $188.25 | $25.00 | $78.75 | $15.00 | $118.50 | $45.00 |
| May-Dec | $428.33 | $167.33 | $25.00 | $70.00 | $15.00 | $106.00 | $45.00 |
| Jun-Dec | $386.17 | $146.42 | $25.00 | $61.25 | $15.00 | $93.50 | $45.00 |
| Jul-Dec | $344.00 | $125.50 | $25.00 | $52.50 | $15.00 | $81.00 | $45.00 |
| Aug-Dec | $301.83 | $104.58 | $25.00 | $43.75 | $15.00 | $68.50 | $45.00 |
| Sept-Dec | $259.67 | $83.67 | $25.00 | $35.00 | $15.00 | $56.00 | $45.00 |
| Oct-Dec | $217.50 | $62.75 | $25.00 | $26.25 | $15.00 | $43.50 | $45.00 |
| Nov-Dec | $175.33 | $41.83 | $25.00 | $17.50 | $15.00 | $31.00 | $45.00 |
| Dec | $133.17 | $20.92 | $25.00 | $8.75 | $15.00 | $18.50 | $45.00 |
*Contributions to RPAC are not deductible for federal income-tax purposes. Contributions are voluntary and are used for political purposes. The amounts indicated are merely guidelines and you may contribute more or less than the suggested amounts. The National Association of REALTORS® and its state and local associations will not favor or disadvantage any member because of the amount contributed or decision not to contribute. You may refuse to contribute without reprisal. Your contribution is charged against your limits under 52 U.S.C. 30116. In Tennessee, 70% of each contribution supports state and local political candidates. Until the state reaches its RPAC goal, 30% is sent to National PAC to support federal candidates and is charged against your limits under 2 U.S.C. 441a. After the state PAC reaches its RPAC goal, it may elect to retain your entire contribution for use in supporting state and local candidates.
New REALTOR® Members:
In 2024 Tennessee REALTORS® dues are $105.00 per member and this amount will be prorated monthly. In addition to the dues, there is a $15.00 special assessment for Issues Mobilization. The assessment is an annual assessment and will not be prorated. Regardless of when a member joins during the year, they will pay the full $15.00 Assessment.
The NATIONAL ASSOCIATION OF REALTORS® dues are $156 per member for 2024. National dues are pro-rated monthly for new members based on the join date. This proration only applies in the calendar year the member joins NAR. Thereafter, full year dues are due and owing by January 1. The Special Assessment for the Consumer Advertising Campaign (formerly known as Public Awareness Campaign) is $45 for 2024. This assessment is not pro-rated. New members will owe the full $45 when joining NAR.
2024 Eastern Middle Tennessee REALTORS® Dues:
In 2024 The Eastern Middle Tennessee Associa6on of REALTORS. dues are $251.00.
2024 Tennessee REALTORS® Dues:
In 2024 Tennessee REALTORS. dues are $105.00 per member and this amount will be prorated
monthly. In addi6on to the dues, there is a $15.00 special assessment for Issues Mobiliza6on.
The assessment is an annual assessment and will not be prorated. Regardless of when a
member joins during the year, they will pay the full $15.00 Assessment.
*Tennessee REALTORS. Nondeduc6ble Dues: For 2024, with dues at $105.00 per member $7.00
Tennessee REALTORS. dues will be nondeduc6ble for the member’s income tax purposes due to
Tennessee REALTORS. lobbying and poli6cal ac6vi6es. Please note the en6re $15.00 Issues
Mobiliza6on special assessment qualifies as fully deduc6ble.
2024 Na;onal Associa;on of REALTORS® Dues:
The NATIONAL ASSOCIATION OF REALTORS. dues are $156 per member for 2024. This amount
is billed to all ac6ve REALTOR. and REALTOR. Associate members through their primary local
associa6on and is due and owing to NAR by Jan. 1. Brokers are also assessed NAR dues 6mes
the number of non-member salespersons, if any, in their office. Na6onal dues are pro-rated
monthly for new members based on the join date. This prora6on only applies in the calendar
year the member joins NAR. Therea^er, full year dues are due and owing by January 1. The
waiver of NAR dues for REALTORS. and their spouses called up from reserves to ac6ve duty
deployment approved for the 2002 dues a^er the 9/11/01 tragedies, has been extended to
cover dues for 2024. Please note that this does not apply to career military.
2024 NAR Special Assessment
The Special Assessment for the Consumer Adver6sing Campaign (formerly known as Public
Awareness Campaign) is $45 for 2024. The assessment is billed to all ac6ve REALTOR. and
REALTOR. Associate members through their primary local associa6on and is due and owing to
NAR by Jan. 1. This assessment is not pro-rated. New members will owe the full $45 when
joining NAR. The Consumer Adver6sing Campaign special assessment is not charged to Ins6tute
Affiliate members, nor is it charged for non-members salespersons. It is also not charged for
Na6onal REALTOR. Emeritus.
Nondeduc;ble Dues
For 2024, with dues at $156 per member, NAR computes 35 percent or $55 to be nondeduc6ble
for the member’s income tax purposes due to NAR lobbying efforts. Please note that the en6re
$45 Consumer Adver6sing Campaign special assessment qualifies as fully deduc6ble.
In addi6on, contribu6ons (including member dues) to NAR are not tax deduc6ble as charitable
contribu6ons. However, they may be tax deduc6ble under other provisions of the Internal
Revenue Code.
Remember, for those of you who may combine both the dues for 2024 ($156) and Consumer
Adver6sing assessment ($45) into one line on your dues, you need to make sure your members
know that the non-deduc6bility percentage applies only to the $156, not to $201. The $45 is
fully deduc6ble.
Also, for new members, because their Na6onal dues are prorated, for 2024 the 35% should be
applied to the prorated amount.
*Nondeduc)ble Dues: The Tax Reform Act of 1993, as amended by the Tax Cuts and Jobs Acts of
2017, requires that the por6on of dues agributable to lobbying and poli6cal ac6vi6es at the
Local, State and Federal levels of government be considered nondeduc6ble for income tax
purposes. This nondeduc6ble por6on must be disclosed to members on their dues invoice.
RPAC Contribu;ons:
Contribu6ons are not deduc6ble for income tax purposes. Contribu6ons to RPAC are voluntary
and are used for poli6cal purposes. You may refuse to contribute without reprisal and the
Na6onal Associa6on of REALTORS. or any of its state associa6ons or local boards will not favor
or disfavor any member because of the amount contributed. 70% of each contribu6on is used
by your state PAC to support state and local poli6cal candidates. Un6l your state PAC reaches its
RPAC goal 30% is sent to Na6onal RPAC to support federal candidates and is charged against
your limits under 2 U.S.C. 441a; a^er the state PAC reaches its RPAC goal it may elect to retain
your en6re contribu6on for use in suppor6ng state and local candidates.
In 2023 The Eastern Middle TN Association of REALTORS® dues are $251.00
Page 1 of 3
2023 Tennessee REALTORS® Dues:
In 2023 Tennessee REALTORS® dues are $105.00 per member and this amount will be prorated monthly. In addition to
the dues, there is a $15.00 special assessment for Issues Mobilization. The assessment is an annual assessment and
will not be prorated. Regardless of when a member joins during the year, they will pay the full $15.00 Assessment.
*Tennessee REALTORS® Nondeductible Dues: For 2023, with dues at $105.00 per member $8.00 Tennessee
REALTORS® dues will be nondeductible for the member’s income tax purposes due to Tennessee REALTORS®
lobbying and political activities. Please note the entire $15.00 Issues Mobilization special assessment qualifies as fully
deductible.
2023 National Association of REALTORS® Dues:
The NATIONAL ASSOCIATION OF REALTORS® dues are $150 per member for 2023. This amount is billed to all active
REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR
by Jan. 1. Brokers are also assessed NAR dues times the number of non-member salespersons, if any, in their office.
National dues are pro-rated monthly for new members based on the join date. This proration only applies in the calendar
year the member joins NAR. Thereafter, full year dues are due and owing by January 1. The waiver of NAR dues for
REALTORS® and their spouses called up from reserves to active duty deployment approved for the 2002 dues after the
9/11/01 tragedies, has been extended to cover dues for 2023. Please note that this does not apply to career military.
2023 NAR Special Assessment
The Special Assessment for the Consumer Advertising Campaign (formerly known as Public Awareness Campaign) is
$45 for 2023. The assessment is billed to all active REALTOR® and REALTOR® Associate members through their
primary local association and is due and owing to NAR by Jan. 1. This assessment is not pro-rated. New members will
owe the full $45 when joining NAR. The Consumer Advertising Campaign special assessment is not charged to Institute
Affiliate members, nor is it charged for non-members salespersons. It is also not charged for National REALTOR®
Emeritus.
Nondeductible Dues
For 2023, with dues at $150 per member, NAR computes 34 percent or $51 to be nondeductible for the member’s
income tax purposes due to NAR lobbying efforts. Please note that the entire $45 Consumer Advertising Campaign
special assessment qualifies as fully deductible.
In addition, contributions (including member dues) to NAR are not tax deductible as charitable contributions. However,
they may be tax deductible under other provisions of the Internal Revenue Code.
Remember, for those of you who may combine both the dues for 2023 ($150) and Consumer Advertising assessment
($45) into one line on your dues, you need to make sure your members know that the non-deductibility percentage
applies only to the $150, not to $195. The $45 is fully deductible.
Also for new members, because their National dues are prorated, for 2023 the 34% should be applied to the prorated
amount.
*Nondeductible Dues: The Tax Reform Act of 1993, as amended by the Tax Cuts and Jobs Acts of 2017, requires that
the portion of dues attributable to lobbying and political activities at the Local, 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.
RPAC Contributions:
Contributions are not deductible for income tax purposes. Contributions to RPAC are voluntary and are used for political
purposes. You may refuse to contribute without reprisal and the National Association of REALTORS® or any of its state
associations or local boards will not favor or disfavor any member because of the amount contributed. 70% of each
contribution is used by your state PAC to support state and local political candidates. Until your state PAC reaches its
RPAC goal 30% is sent to National RPAC to support federal candidates and is charged against your limits under 2
U.S.C. 441a; after the state PAC reaches its RPAC goal it may elect to retain your entire contribution for use in supporting state and local candidates.
In 2022 Tennessee REALTORS® dues are $105.00 per member and this amount will be prorated monthly. In addition to the dues, there is a $15.00 special assessment for Issues Mobilization. The assessment is an annual assessment and will not be prorated. Regardless of when a member joins during the year, they will pay the full $15.00 Assessment.
*Tennessee REALTORS® Nondeductible Dues: For 2022, with dues at $105.00 per member $7.00 Tennessee REALTORS® dues will be nondeductible for the member’s income tax purposes due to Tennessee REALTORS® lobbying and political activities. Please note the entire $15.00 Issues Mobilization special assessment qualifies as fully deductible.
The NATIONAL ASSOCIATION OF REALTORS® dues are $150 per member 2022. This amount is billed to all active REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR by Jan. 1. Brokers are also assessed NAR dues times the number of non-member salespersons, if any, in their office. National dues are pro-rated monthly for new members based on the join date. This proration only applies in the calendar year the member joins NAR. Thereafter, full year dues are due and owing by January 1. The waiver of NAR dues for REALTORS® and their spouses called up from reserves to active duty deployment approved for the 2002 dues after the 9/11/01 tragedies, has been extended to cover dues for 2022. Please note that this does not apply to career military.
The Special Assessment for the Consumer Advertising Campaign (formerly known as Public Awareness Campaign) is $35 for 2022. The assessment is billed to all active REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR by Jan. 1. This assessment is not pro-rated. New members will owe the full $35 when joining NAR. The Consumer Advertising Campaign special assessment is not charged to Institute Affiliate members, nor is it charged for non-members salespersons. It is also not charged for National REALTOR® Emeritus.
For 2022, with dues at $150 per member, NAR computes 36 percent or $54 to be nondeductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $35 Consumer Advertising Campaign special assessment qualifies as fully deductible.
In addition, contributions (including member dues) to NAR are not tax deductible as charitable contributions. However, they may be tax deductible under other provisions of the Internal Revenue Code.
*Nondeductible Dues: The Tax Reform Act of 1993, as amended by the Tax Cuts and Jobs Act of 2017, requires that the portion of dues attributable to lobbying and political activities at the Local, 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.
*Contributions to RPAC are not deductible for federal income-tax purposes. Contributions are voluntary and are used for political purposes. The amounts indicated are merely guidelines and you may contribute more or less than the suggested amounts. The National Association of REALTORS® and its state and local associations will not favor or disadvantage any member because of the amount contributed or decision not to contribute. You may refuse to contribute without reprisal. Your contribution is charged against your limits under 52 U.S.C. 30116. In Tennessee, 70% of each contribution supports state and local political candidates. Until the state reaches its RPAC goal, 30% is sent to National PAC to support federal candidates and is charged against your limits under 2 U.S.C. 441a. After the state PAC reaches its RPAC goal, it may elect to retain your entire contribution for use in supporting state and local candidates.