Online BOE Training Courses
Valuation 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.
Prerequisites: None
Completion of this online learning session with a score of 70% or higher on the examination will qualify for 12 hours of training 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 can be used for the annual training requirements for an appraiser holding a temporary, permanent, or advanced certificate. This session can be repeated for training credit if at least five years or more have passed since previously receiving credits for this session.