Assessors' Handbook

The Assessors' Handbook is a series of manuals developed by the staff of the Board of Equalization in an open process. The objective of the Assessors' Handbook is to give county 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. The Assessors' Handbook is intended to serve as a guide for the appraisal and assessment of real and personal property. Additionally, the Assessors' Handbook presents the Board staff's interpretation of rules, laws, and court decisions on property assessment.

As part of the process of producing the Assessors' Handbook, meetings were held with assessors, industry representatives, and other interested parties. Issues that could not be resolved were decided by the Members of the Board of Equalization after hearing testimony from interested parties and Board staff.

In attempting to relate the advice or guidance provided in the Assessors' Handbook, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staff's position. Following advice provided in the Assessors' Handbook is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and/or penalty. In any instance where there is an inconsistency between a statute or regulation and an Assessors' Handbook section, statutory or regulatory law is controlling.

Assessors' Handbook sections are available here for viewing and printing. You may also purchase copies of Assessors' Handbook sections by downloading, printing, and submitting the following form:

• BOE-663-AH, Purchase Order For Assessor's Handbook Sections, Rev. 18 (01-05)

• AH 201, Assessment Roll Procedures, (06-85)
• AH 215, Assessment Map Standards, (08-92)
• AH 265, Cemetery Exemption, (08-77)
• AH 267, Welfare, Church, and Religious Exemptions, (10-04)
• AH 501, Basic Appraisal, (01-02)
• AH 502, Advanced Appraisal, (12-98)
• AH 503, Cash Equivalent Analysis, (03-85)
• AH 504, Assessment of Personal Property and Fixtures, (10-02)
• AH 505, Capitalization Formulas and Tables, (06-93)
• AH 510, Assessment of Taxable Possessory Interests, (12-02)
• AH 511, Assessment of Manufactured Homes and Parks, (11-01)
• AH 513, Assessment of Shopping Centers, (01-83)
• AH 515, Assessment of Golf Courses, (01-83)
• AH 516, Assessment of Cemeteries, (01-83)
• AH 521, Assessment of Agricultural and Open-Space Properties, (10-03)
• AH 531, Residential Building Costs, (01-08)
• AH 534, Rural Building Costs, (01-08)
• AH 542, Assessment Of Water Companies And Water Rights, (12-00)
• AH 560, Assessment of Mining Properties, (03-97)
• AH 566, Assessment of Petroleum Properties, (01-99)
• AH 570, Assessment of Commercial Aircraft, (01-72)
• AH 576, Assessment of Vessels, (02-02)
• AH 577, Assessment of General Aircraft, (11-03)
• AH 581, Equipment Index and Percent Good Factors, (01-08)
• AH 582, Explanation of the Derivation of Equipment Percent Good Factors, (02-81)
• Assessment Appeals Manual, (05-03)
• State Assessment Manual, (03-03)
• Timber and Timberland Values Manual, (07-07)