Training – Taxable Possessory Interest

Taxable Possessory Interest Self-Study Training Session

The Property Tax Department has developed a self-study reading assignment and correctly answering at least 80 percent of the review questions designed to provide information about taxable possessory interests appraisal. Completion of the training session will qualify for 16 hours of training credit as required by Revenue and Taxation Code section 671 for certified appraisers who are employees of the state, any county or city and county. This training session cannot be used to attain an advanced appraisal certificate, but it can be used for the annual training requirements for an appraiser or auditor-appraiser holding a temporary, permanent, or advanced certificate. This self-study training session may not be repeated for training credit.

Individuals completing the training session may:
Send questions to:
Or call: 1-916-274-3350

The completed review questions and certification document should be mailed to:

State Board of Equalization
County-Assessed Properties Division, MIC: 64
P.O. Box 942879
Sacramento, CA 94279-0064

or scanned and emailed to (the originals do not need to be mailed):

Required documents: