Valuation of Personal Property and Fixtures
Using Assessors’ Handbook Section 581 (Equipment Index, Percent Good, and Valuation Factors)
Appraisal Training: Self-Paced Online Learning Session


Welcome to the California State Board of Equalization's (Board) self-paced online learning session on the Valuation of Personal Property and Fixtures using Assessors’ Handbook Section 581, Equipment Index, Percent Good, and Valuation Factors. Please view the video and read the introduction below before proceeding on to the learning session lessons.

Video Transcript

The purpose of this learning session is to explain the factors presented in Assessors’ Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors, and their function in the appraisal of personal property and fixtures in California.

This learning session, via its 7 lessons, provides discussion of the various aspects of using the factors in AH 581, in addition to showing practical examples of their application and calculations involved.

We hope that you find the information presented in this learning session beneficial.  Assessors’ Handbook Sections, which are referenced in this learning session, are available on the Board’s website and can be accessed through the following link:

Assessors' Handbook

Training Credit for Certified Property Tax Appraisers

If you are a certified property tax appraiser or auditor-appraiser working for a California county assessor's office or the Board of Equalization, you can obtain training credit for taking this self-paced online learning session. If you wish to obtain training credit, you must complete the Certified Property Tax Appraisers Examination at the end of this learning session and submit your answers to the State Board of Equalization's County-Assessed Properties Division using the 'Submit' button at the end of the exam. Participants will receive twelve hours of training credit.