Training – Obsolescence for Personal Property and Fixtures

Obsolescence for Personal Property and Fixtures Self-Study Training Session

The Property Tax Department has developed a self-study training session designed to provide information about obsolescence for personal property and fixtures. Completion of the reading assignment and correctly answering at least 80 percent of the review questions will qualify for 4 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 or call 1-916-274-3350.

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Instructions for completing the review questions:

  1. Download and save the document
  2. Open the downloaded document and complete the review questions electronically
  3. Save the document
  1. Download and print the document
  2. Complete the review questions manually
  3. Scan and save the document

Instructions for completing the training certification form:

  1. Download and print the document
  2. Complete and sign and date the certification form
  3. Scan and save the document

Submit the completed review questions and the signed certification document to the BOE in one of the following formats:

Email to:

Mail to:

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

Required documents: