Welcome to the State Board of Equalization

Property and Special Taxes Department Training - County Assessors' Staff

Welfare, Church, and Religious Exemptions

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 the welfare, church, and religious exemptions. Completion of the reading assignment and correctly answering at least 80 percent of the review questions will qualify for 15 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):

Required documents