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 2020 REALTOR® dues is $581 including a voluntary RPAC investment ($25). 

Breakdown of 2020 Dues

There are three levels of REALTOR® membership – national, state, and local. All three levels are collected by EMTAR. 


National Association of REALTORS®

NAR dues are $150. The NAR Consumer Advertising Campaign is separate from NAR dues and remains at $35. The total NAR portion of dues and fees comes to $185.

 

Tennessee REALTORS®

Tennessee REALTORS® dues remain at $105 for 2020 plus a $15 fee for Issues Mobilization. The total Tennessee  REALTORS® portion of dues and fees comes to $120.

Eastern Middle Tennessee Association of REALTORS®

EMTAR local portion of 2020 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 end of September through December for the payment of next year’s Annual Dues.

PAYMENTThe 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 1/15.

If Dues are not paid by end of business 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.

PAYMENTThe full amount is due at the time of Application.

2020 Dues Monthly Schedule

Month Total EMTAR RPAC* TNRealtors® TR ASSESS NAR NAR Media
Jan-Dec $581.00 $251.00 $25.00 $105.00 $15.00 $150.00 $35.00
Feb-Dec $538.83 $230.08 $25.00 $96.25 $15.00 $137.50 $35.00
Mar-Dec $496.67 $209.17 $25.00 $87.50 $15.00 $125.00 $35.00
Apr-Dec $454.50 $188.25 $25.00 $78.75 $15.00 $112.50 $35.00
May-Dec $412.33 $167.33 $25.00 $70.00 $15.00 $100.00 $35.00
Jun-Dec $370.17 $146.42 $25.00 $61.25 $15.00 $87.50 $35.00
Jul-Dec $328.00 $125.50 $25.00 $52.50 $15.00 $75.00 $35.00
Aug-Dec $285.83 $104.58 $25.00 $43.75 $15.00 $62.50 $35.00
Sept-Dec $243.67 $83.67 $25.00 $35.00 $15.00 $50.00 $35.00
Oct-Dec $201.50 $62.75 $25.00 $26.25 $15.00 $37.50 $35.00
Nov-Dec $159.33 $41.83 $25.00 $17.50 $15.00 $25.00 $35.00
Dec $117.17 $20.92 $25.00 $8.75 $15.00 $12.50 $35.00

*RPAC contributions are not deductible for income tax purposes. Contributions to RPAC are voluntary and are used for political purposes. You may contribute more or less than the suggested amount. You may refuse to contribute without reprisal by 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.

New REALTOR® Members:

For 2020 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.

For 2020, National Association of REALTORS® (NAR) dues are $150.00 per member and this amount will be prorated monthly. In addition to the dues, there is a $35.00 special assessment for the Consumer Advertising Campaign (formerly known as the Public Awareness Campaign). This assessment is an annual assessment and will not be prorated. Regardless of when a member joins during the year, they will pay the full assessment.

2019 Non-Deductible Disclaimer

For 2019, with dues at $150 per member, NAR computes 38 percent or $57 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.

For 2019, with dues at $105 per member, TN Realtors computes 5.7 percent or $6 to be nondeductible for the member’s income tax purposes due to TN Realtors lobbying efforts. Please note that the entire $15 Issues Mobilization special assessment qualifies as fully deductible.

*Nondeductible Dues: 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 taxes purposes. This nondeductible portion must be disclosed to members on their dues invoice each year.

*RPAC contributions are not deductible for income tax purposes. Contributions to RPAC are voluntary and are used for political purposes. You may contribute more or less than the suggested amount. You may refuse to contribute without reprisal by 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.

2020 Non-Deductible Disclaimer

NAR Nondeductible Dues: For 2020, with dues at $150 per member, NAR computes 38 percent or $57 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.

Tennessee REALTORS® Nondeductible Dues: For 2020, 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 REAL TORS® lobbying and political activities. Please note the entire $15.00 Issues Mobilization special assessment qualifies as fully deductible.

*Nondeductible Dues: 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 taxes purposes. This nondeductible portion must be disclosed to members on their dues invoice each year.

*RPAC contributions are not deductible for income tax purposes. Contributions to RPAC are voluntary and are used for political purposes. You may contribute more or less than the suggested amount. You may refuse to contribute without reprisal by 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.

2021 Non-Deductible Disclaimer

In 2021 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 2021, 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 $150.00 per member 2021. 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. The 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 2021. 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 $35.00 for 2021. 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-member salespersons. It is also not charged for National REALTOR® Emeritus.

For 2021, with dues at $150 per member, NAR computes 38 percent or $57 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: Compliance with 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. 

*RPAC contributions are not deductible for income tax purposes. Contributions to RPAC are voluntary and are used for political purposes. You may contribute more or less than the suggested amount. You may refuse to contribute without reprisal by 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.

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