Property and Special Taxes Department Training – County Assessors' Staff
Taxable Possessory Interest Self-Study Training Session
The Property and Special Taxes 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.
Individuals completing the training session may:
Send questions to:slkinkle@boe.ca.gov
Or call: 1-916-274-3363
The completed review questions and certification document should be mailed to:
Sherrie Kinkle
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):

