Online BOE Training Courses
Appraisal of Machinery & Equipment (Assessment of Personal Property and Fixtures)
This course covers the principles of property tax appraisal for tax assessment of personal property and fixtures. Topics include the economic aspects and legal definitions of market value, California property tax laws and regulations, the appraisal process, and methods of valuation.
This course meets the California State Board of Equalization training requirement for county property tax auditor-appraisers and appraisers, and successful completion of the course will result in 32 hours appraisal training credit.
This is an online class, taught through American River College, a two-year public college in the Los Rios Community College District. It uses the Desire 2 Learn [D2L] web-based course management system. Students who are not familiar with this eLearning system should view the Student Help Pages on the Los Rios eLearning website. Once you are a student at American River College, you can access the D2L environment. This 1½ semester unit course concludes with a final examination.
Texts (available online at Assessors' Handbook page):
- Assessors' Handbook Section 504, Assessment of Personal Property and Fixtures
- Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors (Revised Annually)
Note: Assessors' staff should contact their training coordinators for enrollment instructions.