Guidance for Candidates Seeking Office as a County Assessor
Article XI, section 1 of the California Constitution requires that each county have an elected Assessor. Any requirements to run for office would be addressed by the county jurisdiction in which a person is running.
Property Tax Information and Resources
The BOE provides online resources and a variety of web-based self-study appraisal sessions. These resources may help enhance a candidate's or potential candidate's understanding of the basic principles and foundation of property tax in California.
- Publication 29 – California Property Tax an Overview
- Assessors' Handbook
- Self-Study Training Sessions
Appraiser's Certificate Requirements
A candidate running for election of Assessor is not required to hold an appraiser's certificate. However, if elected, within 30 days of taking office, they must obtain a temporary appraiser's certificate from the Board of Equalization (BOE).
Government Code section 24002.5. specifies that a person may not exercise the powers and duties of the office of the Assessor unless they hold a valid appraiser's certificate issued by the BOE. Section 24002.5(b) further requires that a temporary appraiser's certificate be acquired within 30 days after taking office. Revenue and Taxation Code sections 670(a) and (e). and Property Tax Rule 282 clarify this requirement.
Once a temporary certificate has been issued, the elected Assessor has up to one year from the date the temporary certification is granted to successfully pass a comprehensive examination to become permanently certified. The examination is prepared and administered by the BOE. To learn more about appraiser's certificate requirements, please visit the BOE's Training and Certification page.