County Assessor Certified Assessment Analyst Staff

Local Boards of Supervisors can adopt a resolution to impose certification and annual training requirements on County Assessor employees responsible for property tax change in ownership and exemption decisions. For participating counties, employees who make these decisions must hold a valid assessment analyst certificate.

Counties where the Board of Supervisors has adopted a resolution requiring certification must provide a copy of the resolution to the BOE. Once received, the BOE will activate the certification requirements and training programs for the county.

Statutes require the BOE to certify assessment analysts before they make change in ownership and property tax exemption decisions. To maintain the certificate, statutes require assessment analysts complete a specified number of hours of training per year.

Certification Process

The certification process begins when a representative from a County Assessor's office submits an Application for Interim/Temporary Assessment Analyst Certificate form to the BOE, indicating if the employee will make change in ownership decisions, property tax exemption decisions, or a combination of both. The BOE issues either an interim or temporary certification.

Interim certification:

• Issued to an employee working in a County Assessor's office prior to January 1, 2016.
• Granted on the day the application is processed by the BOE.
• Possession of an interim certificate allows the employee to continue to make change in ownership and/or exemption decisions.
• The employee has up to four years from the date the interim certification is granted to successfully pass one of the certification examinations administered by the BOE and earn a permanent assessment analyst designation.

Temporary certification:

• Issued to an employee hired in a County Assessor's office after January 1, 2016.
• Granted on the day the application is processed by the BOE.
• Possession of a temporary certificate allows the employee to continue to make change in ownership and/or exemption decisions.
• The employee has up to one year from the date the temporary certification is granted to successfully pass one of the certification examinations administered by the BOE and earn a permanent assessment analyst designation.

For more information about the certification process or for a representative from a County Assessor's office to schedule a certification examination, email appraiser.training@boe.ca.gov.

Training Opportunities

To maintain a certificate, assessment analysts must complete a specified number of hours of training per year.

The BOE offers educational opportunities providing certified assessment analysts with the means to obtain training credit hours. The training is designed to meet the needs of assessment analysts in attaining an understanding of the basic principles of change in ownership and property tax exemptions. Training is provided in the form of a variety of web-based self-study appraisal training sessions.

• Self-Study Training Sessions

Courses, webinars, or conferences that are conducted by an organization other than the BOE may also qualify toward the requirements for training credit hours. To request training hours for non-BOE training sessions, a representative from a County Assessor's office must submit the Request for Training Hours form to the BOE Training and Certification Unit.

Advanced Assessment Analyst Certification

An assessment analyst who has held a permanent certificate for at least three years is eligible for certification as an advanced assessment analyst. Advanced assessment analyst certification is achieved through one of the following methods:

1. Successfully completing an advanced course of study prescribed by the BOE; or
2. Passing an advanced-level certification examination.

Additional information regarding the two methods can be obtained from the Guidelines for Appraiser and Assessment Analyst Certification and Training.

A representative from a County Assessor's office must complete and submit the Application for Advanced Assessment Analyst form to the BOE for certification of eligible assessment analysts.

Forms

The BOE provides several forms to assist County Assessors with reporting various aspects of the assessment analyst certification and training requirements to the BOE.

Resources

The following resources provide information and guidance for certified assessment analysts in the State of California.

Revenue and Taxation Code

Assessors' Handbook (AH)

The AH is a series of manuals developed by the BOE in an open process. The objective of the AH is to give Assessors, their staff, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. Additionally, the AH presents the BOE staff's interpretation of rules, laws, and court decisions on property assessment.

In attempting to relate the advice or guidance provided in the AH, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. In any instance where there is an inconsistency between a statute or regulation and an AH section, statutory or regulatory law is controlling.

The following AH sections may assist assessment analysts in attaining an understanding of the basic principles of change in ownership and property tax exemptions.

Letters To Assessors (LTA)

LTAs provide an ongoing advisory service for County Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment.

The following LTAs pertain to procedural issues involving certified assessment analysts in the State of California.

BOE Publications

The following publications may assist assessment analysts in attaining an understanding of the property tax system and property tax exemptions. In attempting to relate the advice or guidance provided in the BOE publications, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action. In any instance where there is an inconsistency between a statute or regulation and a publication, statutory or regulatory law is controlling.

Additional Resources

Further property tax exemptions resources are available on the BOE website.