Assessors' Handbook (AH) The Assessors' Handbook is a series of manuals developed by the staf of the Board of Equalization (BOE) in an open process. The objective of the Assessors' Handbook is to give county assessors, their staf, and other interested parties an understanding of the principles of property assessment and real and personal property appraisal for property tax purposes. Additionally, the Assessors' Handbook presents the BOE staf's

interpretation of rules, laws, and court decisions on property assessment. In attempting to relate the advice or guidance provided in the Assessors' Handbook, care must be taken to ensure that the advice has not been superseded by subsequent legislative or administrative action, court decisions, or reconsideration of staf's position. Following advice provided in the Assessors' Handbook is not reasonable reliance upon written advice for purposes of obtaining relief from a failure to pay tax, interest, and/or penalty.

In any instance where there is an inconsistency between a statute or regulation and an Assessors' Handbook section, statutory or regulatory law is controlling.

Copies of Assessors' Handbook Sections are available by submitting the following:  BOE-663-AH, Purchase Order For Assessors' Handbook Sections T able of Contents  AH 201, Assessment Roll Procedures  AH 215, Assessment Map Standards for Manual Systems  AH 260, General Exemptions (Phase One, Chapters 8-11; for more information, see the project page)  AH 265, Cemetery Exemption  AH 267, Welfare, Church, and Religious Exemptions  AH 401, Change in Ownership  AH 410, Assessment of Newly Constructed Property About Us Translate  Property T ax Alcoholic Beverage T ax T ax on Insurers Forms & Pubs Legal Resources Assessors' Handbook (AH) https://www.boe.ca.gov/proptaxes/ahcont.htm 1/3  AH 501, Basic Appraisal  AH 502, Advanced Appraisal  AH 503, Cash Equivalent Analysis  AH 504, Assessment of Personal Property and Fixtures  AH 505, Capitalization Formulas and Tables  AH 506, Property Tax Audits and Audit Program  AH 510, Assessment of Taxable Possessory Interests  AH 511, Assessment of Manufactured Homes and Parks  AH 513, Assessment of Shopping Centers  AH 515, Assessment of Golf Courses  AH 516, Assessment of Cemeteries  AH 521, Assessment of Agricultural and Open-Space Properties  AH 531, Residential Building Costs  AH 534, Rural Building Costs  AH 542, Assessment Of Water Companies And Water Rights  AH 560, Assessment of Mining Properties  AH 566, Assessment of Petroleum Properties  AH 570, Assessment of Commercial Aircraf  AH 576, Assessment of Vessels  AH 577, Assessment of General Aircraf  AH 581, Equipment and Fixtures Index, Percent Good and Valuation Factors  AH 582, Explanation of the Derivation of Equipment Percent Good Factors  Assessment Appeals Manual  State Assessment Manual  Timber and Timberland Values Manual Taxpayers' Rights Advocate TALK WITH BOE How to Contact Us Sign Up for BOE Updates Report Problems with Website SOCIAL MEDIA       Assessors' Handbook (AH) https://www.boe.ca.gov/proptaxes/ahcont.htm 2/3 Disclaimer Descargo de responsabilidad Privacy Policy Accessibility  Accessibility Certificate Conditions of Use Register to Vote Languages Copyright © 2024 California State Board of Equalization BOE RESOURCES BOE Open Data Portal Annual Report Accessing Public Records Careers at BOE Tax Appeals LEGAL RESOURCES Legal Department Legislation Current Litigation Laws, Annotations, Rules and Regulations Business Taxes Law Guide Property Taxes Law Guide Bankruptcy Additional Legal Resources EXTERNAL TAX RESOURCES California Department of Tax and Fee Administration Unclaimed Property Program (SCO) Property Tax Postponement Program (SCO) California Mortgage Relief Program Secretary of State Business Programs Employment Development Department Franchise Tax Board Ofice of the Governor Assessors' Handbook (AH) https://www.boe.ca.gov/proptaxes/ahcont.htm 3/3