Guidelines For Appraiser Certification And Training
STATE OF CALIFORNIASEN. GEORGE RUNNER (RET.)First District, LancasterSTATE BOARD OF EQUALIZATIONPROPERTY TAX DEPARTMENTFIONA MA, CPASecond District, San Francisco450 N STREET, SACRAMENTO, CALIFORNIAPO BOX 942879, SACRAMENTO, CALIFORNIA 94279-00641-916 274-3350 FAX 1-916 285-0134JEROME E. HORTONThird District, Los Angeles Countywww.boe.ca.govNovember 12, 2015DIANE L. HARKEYFourth District, Orange CountyBETTY T. YEEState ControllerCYNTHIA BRIDGESExecutive DirectorNo. 2015/049TO COUNTY ASSESSORS:NOTICE OF BOARD ACTIONGUIDELINES FOR APPRAISER CERTIFICATION AND TRAININGOn October 27, 2015, the State Board of Equalization (BOE) approved the enclosed Guidelinesfor Appraiser Certification and Training (Guidelines). These Guidelines supersede those thatwere previously adopted on February 23, 2011 which were distributed in Letter ToAssessors 2011/013.Section 670 of the Revenue and Taxation Code requires that any person performing the duties ofan appraiser for property tax purposes and an employee of the state, any county, or any city andcounty must hold a valid appraiser certificate issued by the BOE. Sections 670 through 673 andProperty Tax Rules 281 through 284 govern the issuance of such certificates and requirements toretain them. These Guidelines are published to ensure that county assessors and their staff areprovided with sufficient information to assist them in obtaining and maintaining appraisercertification.Primary revisions to the prior Guidelines include: Revising the discussion on minimum qualifications for property tax auditor-appraisers toaccommodate changing educational curriculums at college-level institutions. Adding new sections that (1) reflect appraisal training opportunities that the BOEcurrently offers; and (2) clarifying which documents must be submitted when requestingcertification. Expanding the discussions regarding (1) the types of non-BOE training that qualify forappraisal training credit; and (2) the various methods by which an advanced appraisalcertificate may be obtained by a property appraiser. Revising the discussion to reflect amendments to section 469 regarding participation ofcounty appraisal staff, who are not designated as auditor-appraisers, in performingproperty tax audits. Adding a new section outlining the process used when certification must be revoked froman appraiser due to non-compliance with the annual training requirements.
TO COUNTY ASSESSORS2November 12, 2015The Guidelines are posted on the BOE website at www.boe.ca.gov/proptaxes/castraining.htm. Ifyou have questions, please contact Sherrie Kinkle at 1-916-274-3363 or atsherrie.kinkle@boe.ca.gov.Sincerely,/s/ Dean R. KinneeDean R. KinneeDeputy DirectorProperty Tax DepartmentDRK:skEnclosure
GUIDELINES FOR APPRAISERCERTIFICATION AND TRAININGOCTOBER 2015CALIFORNIA STATE BOARD OF EQUALIZATIONSEN. GEORGE RUNNER (RET.), LANCASTERFIRST DISTRICTFIONA MA, CPA, SAN FRANCISCOSECOND DISTRICTJEROME E. HORTON, LOS ANGELES COUNTYTHIRD DISTRICTDIANE L. HARKEY, ORANGE COUNTYFOURTH DISTRICTBETTY T. YEE, SACRAMENTOSTATE CONTROLLERCYNTHIA BRIDGES, EXECUTIVE DIRECTOR
Table of ContentsGUIDELINES FOR APPRAISER CERTIFICATION AND TRAINING .2INTRODUCTION .2REQUIREMENTS FOR OBTAINING AN APPRAISER CERTIFICATE .2Temporary Appraiser Certification .2Auditor-Appraiser Requirements.4Documents Submitted with Temporary Certificate Application .5Permanent Appraiser Certification.6Advanced Appraiser Certification .7Prescribed Course of Study—Advanced Certification .7Advanced Certification Examination.9Professional Designations.9Validity of an Appraiser Certificate.10Change in Employment Status .11Re-employment of Permanently Certified Appraisers .11Contract Appraisers.11REQUIREMENTS FOR RETAINING AN APPRAISER CERTIFICATE.12Annual Training Requirements .12Carryover of Training Hours .12Tracking Training Status .13Approval and Determination of Training Hours Credited .13Appraisal Courses .14Nonappraisal Real Estate Courses .15Accounting and Auditing Courses .15Other Qualifying Courses .15Seminars and Workshops.16California Assessors' Association Conferences and Meetings .16PROCEDURES FOR REVOKING AN APPRAISER CERTIFICATE .16VALUATION ACTIVITIES FOR NONCERTIFIED STAFF .17Real Property .17Business Property .18TRAINING OFFERED BY THE BOARD .18Classroom-Based Training .19Online Training.19eLearning Courses .19Self-Study Training Sessions.19Webinars .20Self-Paced Online Learning Sessions .20Course Scheduling .20APPENDIX A: BOE CONDUCTED COURSES AND WORKSHOPS .22Listing of Appraisal Courses .22Listing of Workshops.22Course Descriptions.23Workshop Descriptions.29Guidelines for Appraiser Trainingand Certification1October 2015
GUIDELINES FOR APPRAISER CERTIFICATION AND TRAININGINTRODUCTIONUnder the Revenue and Taxation Code,1 any person performing the duties of an appraiser forproperty tax purposes as an employee of the state, any county, or any city and county, must holda valid appraiser's certificate issued by the California State Board of Equalization (Board).Sections 670 through 6732 and Property Tax Rules3 281 through 2844 govern the issuance ofsuch certificates and requirements to retain them.For property tax purposes, an appraiser is defined as one who renders value judgments and/ormakes building classification judgments for cost estimating purposes in the administration of thevaluation phase of ad valorem property taxation under article XIII and article XIII A of theCalifornia Constitution.5These guidelines address: Requirements for Obtaining an Appraiser Certificate Requirements for Retaining an Appraiser Certificate Procedures for Revoking an Appraiser Certificate Valuation Activities for Noncertified Staff Training Offered by the BoardREQUIREMENTS FOR OBTAINING AN APPRAISER CERTIFICATETEMPORARY APPRAISER CERTIFICATIONThe Board issues a qualified applicant—one who is employed as an appraiser or performing theduties of an appraiser at either the Board or in a County Assessor's office—a temporary appraisercertificate which is valid for no more than one year.6 Possession of a temporary appraisercertificate allows one to perform the duties of an appraiser until permanently certified. Atemporarily certified appraiser must obtain permanent certification within the one-year period inorder to continue performing appraisal duties.7Certification requirements also apply to County Assessors, whether they are elected or appointedto the Office of Assessor. A new Assessor must request a temporary appraiser certificate within1All statutory references are to the Revenue and Taxation Code unless otherwise /ptlg/rt/part2-ch3.html.3All references to Rule or Property Tax Rule are to the California Code of Regulations, Title 18, Public htm.5Rule 281, "Appraiser" Defined.6Section 673 and Rule 282, Temporary Certification.7Rule 283, Permanent Certification.2Guidelines for Appraiser Trainingand Certification2October 2015
30 days of taking office, and then has one year after election or appointment to becomepermanently certified.8An applicant for temporary certification must complete form BOE-740-A, Application forTemporary Appraiser Certificate, in order to receive such certification from the Board.9 Anapplicant employed in an Assessor's office must have the signature of the Assessor on theapplication. An applicant employed by the Board must have the signature of the applicableDivision Chief on the application.To be eligible for a temporary appraiser certificate, an applicant must be able to meet theemployment experience and/or educational requirements for permanent certification. 10 Withrespect to employment, the applicant must be currently employed by, or have a bona fideemployment offer from, the Board, a County Assessor's office, or a City and County Assessor'soffice. A person who has been elected to the Office of Assessor, but who has not yet takenoffice, is considered to have a bona fide employment offer from the county where elected.With respect to education and experience, the applicant must:1. Have a bachelor's degree from an accredited four-year institution of higher learning; or2. Be a high school graduate (or equivalent) and have four years of relevant experience;11 or3. Possess a combination of education and relevant experience totaling four years.When an applicant has not graduated from a four-year college or university, the amount ofeducation will be calculated based on the number of successfully completed units; one year ofeducation is equivalent to either 30 semester units or 45 quarter units.Employment experience as an appraiser aide or appraiser trainee in an Assessor's office or at theBoard may be considered relevant experience for purposes of meeting the qualifications forcertification. The experience of individuals employed in an Assessor's office in positions otherthan those of appraisers, appraiser aides, or appraiser trainees may also be considered relevantexperience; however, that experience will be limited to qualifying for only two-thirds of thefour-year experience requirement.12 The remaining one-third of time must be accumulated byother qualifying relevant experience or appropriate education. For those counties where theAssessor is also the County Recorder or County Clerk, only the duties performed in theAssessor's functions can qualify as relevant experience for purposes of certification as anappraiser.8Government Code section 24002.5 and Rule 282(c). These provisions do not apply to any person holding theOffice of Assessor on January 1, 1997.9All forms pertaining to certification and training of appraisers are posted on the Board's website atwww.boe.ca.gov/proptaxes/castraining.htm.10Rule 283.11Rule 283.12Rule 283(a)(3)(D).Guidelines for Appraiser Trainingand Certification3October 2015
Simply holding a license from the California Bureau of Real Estate Appraisers (BREA) does notequate to relevant experience for temporary certification. The applicant must be licensed andperforming the appraisal duties at or above the BREA residential level for the time to count asrelevant experience for temporary appraiser certification.Temporary certification may also be issued to a person if it is the opinion of both the Assessorand Board staff that the applicant has qualifications equivalent to but not specifically containedin Rule 283.13 In these instances, a comprehensive resume from the applicant, and a letter fromthe Assessor attesting to the equivalent qualifications of the applicant, must be submitted toBoard staff with the Application for Temporary Appraiser Certification.Board staff will review the application and accompanying letter from the Assessor, and advisethe Assessor of a final determination in writing. The review will include the: Tax Administrator, Assessment Services and Training Unit Division Chief, County-Assessed Properties Division Deputy Director, Property Tax DepartmentAuditor-Appraiser RequirementsThe eligibility requirements for auditor-appraisers who perform the duties authorized bysubdivision (d) of section 670 differ from those for appraisers. In addition to meeting the generalrequirements for appointment as an appraiser, an auditor-appraiser must: Hold a four-year degree with a specialization in accounting from a recognized institutionof higher education (accredited); or Be a licensed accountant in California; or Have passed a government civil service or merit system examination regularly given forthe position of accountant or auditor by the testing body of that jurisdiction; or Hold the Office of County Assessor.A degree with a specialization in accounting consists of either:13 18 semester units (or quarter equivalents) of accounting and/or auditing courses from arecognized institution of higher education. Business law and economic classes may notcontribute toward the 18 units; or 19 semester units (or quarter equivalents), 16 of which must be accounting and/orauditing courses from a recognized institution of higher education, and 3 semester unitsmay be either business law or economic classes.Rule 282(b).Guidelines for Appraiser Trainingand Certification4October 2015
An applicant possessing a degree in accounting need only submit a copy of the degree with theapplication for temporary certification. However, an applicant possessing a degree with aspecialization in accounting must provide a copy of a college transcript(s) (transcript need not bea certified copy) showing the accounting/auditing courses completed.A person who does not meet the qualifications required to perform audits at the time oftemporary certification can request that designation at a later time when the qualifications havebeen met. Form BOE-740-B, Application for Auditor-Appraiser Designation FollowingAppraiser Certification, must be submitted to Board staff along with documentation attesting tothe qualifications of the applicant.Only individuals who meet the educational requirements of section 670, subdivision (d), mayperform property tax audits. A certified appraiser who does not qualify to perform audits mayassist in gathering information used in an audit; for example, verify the market value of realproperty or furnish information to the auditor-appraiser on real property escapes and newconstruction. However, the auditor-appraiser who meets the qualifications to perform audits mustultimately be responsible for conducting the audit.Documents Submitted with Temporary Certificate ApplicationCertain documents must be submitted with the Application for Temporary Appraiser Certificate.The application must be accompanied by the following:1. Educational documents. An applicant must attach a copy of his/her degree or collegetranscript. If the degree or transcript reflects a different name than that shown on theapplication for temporary certification (for instance, the applicant has changed her namedue to marriage), then documentation must be provided to verify the name change (forinstance, a copy of a marriage license). If the applicant is seeking designation as anauditor-appraiser and the degree conferred states that the degree is in accounting, nofurther documentation is required. Otherwise, the applicant must submit a copy of thetranscript(s) evidencing attainment of the required number of units in accounting and/orauditing. In the case of an applicant with a bachelor's degree, Board staff will verify thatthe applicant is a graduate of an accredited four-year institution of higher education.142. Job description. An applicant must identify work experience and provide a description ofduties. If the applicant is seeking appraiser certification on the basis of a combination ofeducation and qualifying relevant experience, the description should be detailed and14Currently, the Council on Higher Education Accreditation coordinates the accreditation agencies; a listing ofrecognized accredited institutions is available on the organization's website at www.chea.org. Accreditation by oneof the six regional accrediting agencies defined by the California Education Code is acceptable. If the degree isforeign (outside the United States), it must be evaluated for US equivalency; there are several credential evaluationorganizations most of which are members of the National Association of Credential Evaluation Services (NACES).The NACES website at www.naces.org identifies various organizations that provide such services.Guidelines for Appraiser Trainingand Certification5October 2015
identify specific duties and tasks. Board staff will verify that the applicant has experiencein one of the qualifying occupations.153. Financial interests disclosure. As part of the process to attain temporary certification asan appraiser, an applicant must disclose financial interests as required by section 672which provides:At the time of certification, each applicant shall disclose, on forms providedby 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 PoliticalPractices Commission pursuant to Article 3 (commencing withSection 87300) of Chapter 7 of Title 9 of the Government Code, then aduplicate of that filing shall be deemed to meet the requirements of thissection.The applicant may either submit form BOE-121, Statement of FinancialInterest, or a copy of the Form 700 filed with the Fair Political PracticesCommission.PERMANENT APPRAISER CERTIFICATIONAs previously discussed, a temporary appraiser certificate is only valid for one year. During thatperiod, the appraiser, or elected/appointed County Assessor, must pass the certification exam inorder to receive permanent certification. The Board issues a permanent appraiser certificate whena temporarily certified appraiser attains a passing score of 70 percent or more on the Boardexamination16 which covers fundamental property tax appraisal concepts.17The Board administers the certification examination on an as-needed basis. The examination isgenerally given in various locations throughout the state following a session of the onlinetraining course PropTx 310, Introduction to Appraising for Property Tax Purposes.18 Althoughthis course helps prepare an appraiser by providing fundamental appraisal concepts andmethodology, it is not required that an appraiser attend this course in order to take thecertification examination.The certification examination consists of 100 multiple-choice questions. If an individual does notsuccessfully pass the examination, the examination may be taken again, but only when requested15Rule 283.The appraiser certification examination was developed by Board staff in conjunction with County Assessorsdesignated by the California Assessors' Association to assist in the development of the examination.17Permanent certification may also be attained by receiving a passing score on the examination given by theLos Angeles County Assessor's office at the conclusion of its one-year Real Property Appraiser TraineeCertification Program or Personal Property Appraiser Trainee Certification Program; section 670(c).18Hosted by American River College—a two-year college in the Los Rios Community College District inSacramento.16Guidelines for Appraiser Trainingand Certification6October 2015
by the Assessor's office or Board Division Chief where the individual is employed. If anindividual does not pass the certification examination within one year of temporary certification,the temporary certificate expires, and the individual may no longer perform the duties of anappraiser for property tax purposes. Temporary certification may not be extended past theone-year period.ADVANCED APPRAISER CERTIFICATIONAn appraiser who has held a permanent appraiser certificate for at least three years is eligible forcertification as an advanced appraiser. Advanced appraiser certification is achieved through oneof the following methods:191. Successfully completing a course of study prescribed by the Board; or2. Passing the advanced-level certification examination; or3. Holding a qualifying designation from a recognized professional appraisal organization.An applicant for advanced appraiser certification must complete form BOE-747-BC, Applicationfor Advanced Appraiser Certification.Prescribed Course of Study—Advanced CertificationThe prescribed course of study is a planned series of courses that assists beginning andjourneymen appraisers in acquiring the knowledge and skills to attain the designation ofadvanced appraiser. The designation of advanced appraiser means that the appraiser hassignificant knowledge and ability to understand and apply the cost approach, the comparablesales approach, and the income approach to value properties under the provisions of Californialaw. There is no designation of advanced auditor-appraiser. Auditor-appraisers may attain thedesignation of advanced appraiser—meaning that they have both the advanced knowledge andability to value property, and they meet the requirements to perform audits under section 469 orGovernment Code section 15624.The selection of courses include, in breadth and depth, value and appraisal concepts, techniques,and procedures for applying the three approaches to value, and specific appraisal information forcomplex types of property. In order to attain a designation of advanced appraiser, a minimum ofsix appraisal courses must be successfully completed. As part of the six required courses, allappraisers and auditor-appraisers must complete the three core appraisal courses which consistof:19Course 2AReplacement Cost Estimating of Residential StructuresCourse 3Residential Appraisal ProceduresCourse 5Income Approach to ValueSection 671(b).Guidelines for Appraiser Trainingand Certification7October 2015
In addition to the three core appraisal courses, two of the remaining six courses required must bedesignated as advanced courses. See Appendix A for a listing of Board-conducted appraisalcourses and workshops.An appraiser or auditor-appraiser may choose to challenge one of the Board-conducted appraisalcourses, including the core courses, by taking the final exam that is given during classroomsessions of the course being challenged. If the appraiser or auditor-appraiser successfully passesthe exam, he or she will only be given training hours for the time allotted for the exam. However,successful challenge of a course will qualify that course toward the requirements for advancedcertification.Courses that are conducted by an organization other than the Board may also qualify toward therequirements for advanced certification. These courses must relate to complex appraisal topicsand must include an examination at the conclusion of the training session. A listing ofprofessional organizations that offer educational opportunities in appraising is posted on theBoard's website.20 This listing is not all-inclusive; courses by other providers can be submitted toBoard staff for analysis and may be considered toward the prescribed course of study. If coursessubmitted as part of the prescribed course of study are not Board-conducted courses, then theappraiser must submit form BOE-747-CC, Application for Advanced Appraiser CertificationSupplemental Schedule of Non-BOE Courses.Appraisers may pursue the course of study that best suits their needs. Board staff may approvesubstitutions of courses from sources other than the Board, but to receive credit, proof ofrelevance of the course curriculum and successful completion of an examination is required foreach course. 21 Duplicative or repetitive courses are not considered in completing the required sixcourses for the prescribed course of study regardless of whether the course was taken from theBoard or another source.Past coursework may be recognized for purposes of advanced appraiser certification, includingcourses that have been discontinued. However, past courses not conducted by the Board must beapproved by the Board (see later discussion regarding training hours). If the course is alreadylisted in the Board's training database, then the appraiser need only provide proof of completionof the course and passage of the course examination.An appraiser who wishes to receive advanced appraiser certification on the basis of theprescribed course of study must complete Section A on form BOE-747-BC listing the coursenames, numbers, source, and dates. Board staff will analyze the courses taken, and determine ifthey constitute an acceptable course of study. If they meet the qualifications, an advancedappraiser certificate will be Completion of the Real Property Appraiser Trainee Certification Program or the Personal Property AppraiserTrainee Certification Program conducted by the Los Angeles County Assessor's office satisfies completion ofcourses PropTx 310, 2A, 3, and 5.21Guidelines for Appraiser Trainingand Certification8October 2015
Advanced Certification ExaminationThe second method by which an appraiser can receive advanced appraiser certification is bypassing an advanced-level examination developed by the Board in consultation with theCalifornia Assessors' Association. The examination is designed to test the candidate's knowledgeof more complex property tax appraisal and value concepts, and the ability to apply thoseconcepts in solving appraisal problems. This examination may be taken by an appraiser who hasheld a permanent appraiser certificate for at least three years. Approval by the applicableAssessor's office or Board Division Chief is required before this examination will be scheduled.This examination is given on an as-requested basis.An appraiser seeking advanced appraiser certification on the basis of the advanced-levelexamination must complete Section C on form BOE-747-BC attesting to passing theexamination. A copy of the letter from the Board notifying the applicant that he or she passed theexamination must accompany the Application for Advanced Appraiser Certification. Board staffwill verify that the applicant successfully completed the examination and an advanced appraisercertificate will be issued.Professional DesignationsThe third method by which an appraiser can receive advanced appraiser certification is throughthe holding of certain appraisal designations (or classifications). The Board recognizes thedesignations listed in the following table for purposes of qualifying for advanced appraisercertification. This listing is not inclusive of all designations; rather, it reflects the designationsthat are currently approved by Board staff as qualifying for advanced certification. For each ofthe designations listed in below, candidates pass a comprehensive appraisal examination inaddition to completing a specified number of hours of work experience in order to attain theprofessional designation.Guidelines for Appraiser Trainingand Certification9October 2015
ORGANIZATIONDESIGNATION/CLASSIFICATIONAppraisal InstituteMAI (Member, Appraisal
GUIDELINES FOR APPRAISER CERTIFICATION AND TRAINING On October 27, 2015, the State Board of Equalization (BOE) approved the enclosed Guidelines for Appraiser Certification and Training (Guidelines). These Guidelines supersede those that were previously adopted on February 23, 2011 which were distributed in Letter To Assessors 2011/013.
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