County Assessor and BOE Certified Appraisal Staff

Statutes and regulations require the BOE to certify appraisers before they perform appraisals for property tax purposes. To maintain the certificate, statutes and regulations also require County Assessors and appraisers to 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 or a BOE supervisor submitting an Application for Temporary Appraiser Certificate form to the BOE for an initial evaluation of the candidate's education and experience. Qualified candidates are issued a temporary certification number from the BOE. The candidate must successfully pass a comprehensive examination within one year of the date the temporary certification is issued to and become permanently certified. The examination is prepared by the BOE and administered by either the BOE or a designated county proctor.

An appraiser with a temporary appraiser certificate may perform appraisals for property tax purposes but must become permanently certified within one year of their temporary status date to continue performing appraisal duties.

The BOE offers the following instructional sessions that address the basic principles and foundation of appraisal for property tax purposes and may help prepare for the certification examination.

• Beginning Appraisal Sessions
• Basic Appraisal Self-Study Training Session
• Appraisal Process Self-Study Training Session

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

Training Opportunities

To maintain a property tax appraisal certificate, County Assessors and appraisers must complete a specified number of hours of training per year.

The BOE offers various types of educational opportunities to obtain appraiser training credit hours. The training is designed to provide appraisers with an understanding of the basic principles of property appraisal and assessment. Instructor-led training is offered in the form of courses and webinars, where instruction is given either in a classroom setting or virtually. The BOE also provides a variety of web-based self-study appraisal training sessions and online training courses.

• BOE Courses and Webinars
• Online Learning Sessions
  • Time Value of Money – Six Functions of a Dollar
  • Income Approach to Value
  • Valuation of Personal Property and Fixtures
  • Assessment of Personal Property and Fixtures
• Self-Study Training Sessions

Courses, workshops, or conferences conducted by an organization other than the BOE may also qualify toward the requirements for training credit hours. The BOE has created a listing of professional organizations that offer educational opportunities in appraising. This list is not all-inclusive. To request training hours for non-BOE training sessions, a representative from a County Assessor's office or a BOE supervisor must submit the Request for Training Hours form to the BOE Training and Certification Unit.

Advanced Appraiser Certification

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

1. Successfully completing a course of study prescribed by the BOE; or
2. Passing the BOE's advanced-level certification examination; or
3. Holding a qualifying designation from a recognized professional appraisal organization.

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

A representative from a County Assessor's office or a BOE supervisor must complete and submit an Application for Advanced Appraiser Certification form to the BOE for certification of eligible appraisers.

Auditor-Appraiser Designation

In addition to meeting the requirements of an appraiser, individuals performing property tax audits must be designated to do so by the BOE. To receive a designation as an auditor-appraiser, an applicant must meet one of the following:

1. Hold a degree with a specialization in accounting from a recognized institution of higher education (accredited); or
2. Be a licensed accountant in California; or
3. Have passed a government civil service or merit system examination regularly given for the position of accountant or auditor by the testing body of that jurisdiction. The BOE offers an equivalent exam to meet this requirement; or
4. Hold the office of County Assessor.

The auditor-appraiser designation is recognized if a person initially meets the requirements of an auditor-appraiser when hired or later, once the person has met the qualifications. If an applicant requests the auditor-appraiser designation at a later time, a representative from a County Assessor's office or a BOE supervisor must submit the Application for Auditor-Appraiser Designation Following Appraiser Certification form to the BOE for review, along with all documentation attesting to the applicant's qualifications.

Forms

The BOE provides several forms to assist representatives from County Assessors' offices and BOE supervisors with reporting various aspects of the appraiser certification and training requirements.

Resources

The following resources provide information and guidance for certified property tax appraisers in the State of California.

Revenue and Taxation Code

Property Tax Rules

The BOE is mandated to prescribe rules and regulations to govern local boards of equalization when equalizing and County Assessors when assessing, in compliance with the rulemaking procedures adopted by the California Office of Administrative Law. Pursuant to that mandate, the BOE has adopted various Property Tax Rules, which are contained in Title 18 of the California Code of Regulations.

The following Property Tax Rules pertain to certified property tax appraisers in the State of California.