Valuation of Personal Property and Fixtures – Introduction
Appraisal Training: Self-Paced Online Learning Session
Welcome
Welcome to the State Board of Equalization's (BOE) self-paced online learning session on the Valuation of Personal Property and Fixtures.
The purpose of this learning session is to explain the factors presented in Assessors' Handbook Section 581 (AH 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 consists of 7 modules; each module 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. Links to the AH 581 Assessors' Handbook Sections are available throughout this presentation and will open in a separate tab to allow for easy reference.