Online BOE Training Courses

Assessment of Personal Property and Fixtures

The purpose of this training 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 session consists of 7 lessons. Each lesson provides a discussion of the aspects of using the factors in AH 581, in addition to showing practical examples of their application and calculations.

This course meets the California State Board of Equalization training requirement for county property tax appraisers and auditor-appraisers, and successful completion of the course will result in 12 hours appraisal training credit.

To begin online course

Prerequisites: None

Text (available online at Assessors' Handbook page)

  • Assessors' Handbook Section 581, Equipment and Fixtures Index, Percent Good and Valuation Factors

Note: Assessors' staff should contact their training coordinators for enrollment instructions. 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 session may not be repeated for training credit.