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 1½-semester-unit course concludes with a final examination.
This course meets the California Board of Equalization training requirement for county property tax auditor-appraisers and appraisers.
Texts (available online at www.boe.ca.gov):
- 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)
Certified property tax appraisers who successfully complete this course will receive 32 hours of credit towards their annual training requirement.
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 Web site. Once you are a student at American River College, you can access the D2L environment through https://d2l.losrios.edu.
- American River College course listing for online Property Tax courses – Fall 2015
Classes begin on August 22, 2015 and November 3, 2015.
- Register for online course
Note: Assessor's staff should contact their training coordinators for enrollment instructions.
See course description in the Board's listing of Courses and Workshops for Property Tax Appraisers.