Appraiser Qualifications - Assessment Generally - Revenue & Taxation - CA

Section § 670

This regulation outlines the requirements to become an appraiser for property tax purposes in California. Firstly, anyone working as an appraiser for the state or any county must have a valid certificate from the State Board of Equalization. To get this certificate, an applicant must pass an exam prepared by the board and evaluated by a committee of assessors.

If someone fails to get a certificate, they can request a review of the decision under the State Administrative Procedure Act. Similarly, passing a civil service exam meant for appraisers will also meet this requirement. Moreover, those performing as auditors need a degree in accounting or equivalent qualifications like passing specific civil service exams. The rules of this section do not apply to elected officials except for those holding an assessor's office. Lastly, there’s no fee for exams or related training for counties or applicants.

(a) No person shall perform the duties or exercise the authority of an appraiser for property tax purposes as an employee of the state, any county or city and county, unless he or she is the holder of a valid appraiser’s or advanced appraiser’s certificate issued by the State Board of Equalization.

(b) The board shall provide for the examination of applicants for these certificates and may contract with the State Personnel Board to give the examinations. Examinations shall be prepared by the board with the advice and assistance of a committee of five assessors selected by the California Assessors’ Association for this purpose. No certificate shall be issued to any person who has not attained a passing grade in the examination and demonstrated to the board that he or she is competent to perform the work of an appraiser as that competency is defined in regulations duly adopted by the board. However, any applicant for a certificate who is denied the same shall have a right to a review of that denial in accordance with the State Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.

(c) Passage of a civil service or merit system examination for appraiser given by the state, or any county or city and county, shall suffice to meet the requirements of this section. The scope of the examination shall be approved by the State Board of Equalization.

(d) No employee of the state, or any county or city and county shall perform the duties or exercise the authority of an auditor or an auditor-appraiser under Section 469 or Section 15624 of the Government Code, unless he or she holds a degree with a specialization in accounting from a recognized institution of higher education, or is a licensed accountant in the State of California, or has passed the state, or a county, or city and county, or city civil service or merit system examination regularly given for the position of accountant or auditor by the testing body, or holds the office of assessor.

(e) Except for persons holding the office of assessor, this section does not apply to elected officials.

(f) No charge shall be made to counties or to applicants for examinations and certifications under this section or for training conducted by the board under Section 671.

property tax appraiser certification State Board of Equalization exam requirements ...

Section § 671

If you want to keep your appraiser's certificate valid, you must complete at least 24 hours of training per year that the State Board of Equalization approves. Any extra training hours can be used for up to three years. If you don't meet these training requirements, your certificate can be revoked, but there's a formal process for revocation. This training should cover new legal and rule changes.

For an advanced appraiser's certificate, you need your regular certificate for at least three years and either complete a course, pass an advanced test, or have a professional designation. This advanced certificate requires 12 hours of training each year, with unused hours applicable for two years. Failing to complete this training can also lead to losing your certificate, following a formal revocation process.

(a) In order to retain a valid appraiser’s certificate every holder shall complete at least 24 hours of training conducted or approved by the State Board of Equalization in each one-year period.

Any excess in training time over the 24-hour minimum accumulated in any one year shall be carried over as credit for future training requirements with a limit of three years in which the carryover time may be credited.

Failure to receive such training shall constitute grounds for revocation of an appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.

Training shall include, but not be limited to, new developments in the case and statutory law and administrative rules.

(b) An advanced appraiser’s certificate shall be issued by the board after an applicant has held an appraiser’s certificate for at least three years and:

(1) Has successfully completed a course of study; or

(2) Has passed an advanced level examination; or

(3) Holds a valid professional designation from a recognized professional organization.

The board, with the advice and assistance of five assessors selected by the California Assessors’ Association, shall prescribe the course of study, prepare the advanced level examination, and approve the professional designation.

In order to retain a valid advanced appraiser’s certificate, every holder shall complete at least 12 hours of training in each one-year period.

Any excess in training time for the advanced appraiser’s certificate over the 12-hour minimum accumulated in any one year shall be carried over as a credit for future training requirements with a limit of two years in which the carryover time may be credited.

Failure to receive such training shall constitute grounds for revocation of an advanced appraiser’s certificate; provided, however, that proceedings to revoke shall be conducted in accordance with the Administrative Procedure Act contained in Chapter 5 (commencing with Section 11500) of Part 1 of Division 3 of Title 2 of the Government Code.

Training to retain the advanced appraiser’s certificate shall include, but not be limited to, new developments in the case and statutory law and administrative rules.

appraiser's certificate State Board of Equalization training requirements ...

Section § 672

This law requires applicants to disclose their financial interests in any corporation when seeking certification from the Board of Equalization. This disclosure must be updated every year on specific forms.

If an applicant already submits similar financial information to the Fair Political Practices Commission every year, they can use a copy of that filing to fulfill this requirement.

At the time of certification, each applicant shall disclose, on forms provided by the Board of Equalization, his or her financial interest in any corporation. Thereafter, the form shall be completed annually.

If the applicant is also required to annually file with the Fair Political Practices Commission pursuant to Article 3 (commencing with Section 87300) of Chapter 7 of Title 9 of the Government Code, then a duplicate of that filing shall be deemed to meet the requirements of this section.

financial disclosure Board of Equalization corporation interests ...

Section § 673

This law allows the State Board of Equalization to issue a temporary certificate to new employees of the state or local governments so they can have time to take and pass an exam to qualify as an appraiser. The temporary certificate is valid for up to one year and is only given to individuals who are eligible to take a civil service exam, have the necessary education and experience to work competently as an appraiser, or are elected or appointed as an assessor. These temporary certificates cannot be renewed.

The State Board of Equalization may issue a temporary certificate to a person who is newly employed by the state, any county, city and county, or appraisal commission in order to afford the person the opportunity to apply for and take an examination the successful passage of which would qualify the person for an appraiser’s certificate. A temporary certificate shall not be issued to exceed one year’s duration and shall be issued only to a person who has demonstrated eligibility to take a civil service examination pursuant to subdivision (c) of Section 670, or who is found by the board to possess qualifications by reason of education and experience so that he or she may be reasonably expected to be competent to perform the work of an appraiser, or who has been duly elected or appointed to the office of assessor. A temporary certificate shall not be renewed.

State Board of Equalization temporary certificate newly employed ...