Online BOE Training Courses

Appraisal of Machinery & Equipment (Assessment of Personal Property and Fixtures)

This course covers the principles of property tax appraisal for the tax assessment of personal property and fixtures. Topics include: the economic aspects and legal definitions of market value, California property tax laws and regulations, the appraisal process, and methods of valuation.

This course meets the California State Board of Equalization training requirement for county property tax auditor-appraisers and appraisers, and successful completion of the course will result in 32 hours of appraisal training credit.

This is a five-week online class, taught through American River College (ARC), a two-year public college in the Los Rios Community College District. It uses the Canvas web-based course management system. Students who are not familiar with this eLearning system should view the Canvas Student Tour Videos - beginning with the "Student Overview Video"- on the website.

Once you have applied to ARC for admission and become a student at American River College, you can enroll in PROPTX 311 and use your student ID (W number) and password to can access Canvas. NOTE: PROPTX 311 is a 1.5-semester unit course that concludes with a final examination.

Prerequisites: None

Texts (available online at the BOE Assessors' Handbook webpage):

• Assessors' Handbook Section 504, Assessment of Personal Property and Fixtures
• Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors (Revised Annually)
• Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors (2002)

Note: Assessors' staff should contact their training coordinator for enrollment instructions.