Property and Special Taxes Department Training County Assessors' Staff

Change in Ownership Self-Study Training Session

The Property and Special Taxes Department has developed a self-study training session designed to provide information on changes in ownership under article XIII A, Proposition 13. Completion of the reading assignment and correctly answering at least 80 percent of the review questions will qualify for 14 hours of training credit as required by Revenue and Taxation Code section 671 for certified appraisers who are employees of the state, any county, or city and county. This training session cannot be used to attain an advanced appraisal certificate, but it can be used for the annual training requirements for an appraiser or auditor-appraiser holding a temporary, permanent, or advanced certificate. This self-study training session may not be repeated for training credit.

Individuals completing the training session may:

Send questions to:sherrie.kinkle@boe.ca.gov
Or call: 1-916-274-3363

The completed review questions and certification document should be mailed to:

Sherrie Kinkle
State Board of Equalization
County-Assessed Properties Division, MIC: 64
P.O. Box 942879
Sacramento, CA 94279-0064

or scanned and emailed to (the originals do not need to be mailed):

sherrie.kinkle@boe.ca.gov

Required documents: