Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A person who holds a permanent
certificate to perform the duties of an appraiser for property tax purposes in
the service of the state, a county, a city and county, or an appraisal
commission shall adhere to the annual training requirements as set forth in
section
671
of the Revenue and Taxation Code. The training requirement for an appraiser's
certificate or advanced appraiser's certificate shall be met for each fiscal
year, commencing July 1 and ending June 30. Failure to obtain such training
shall constitute grounds for revocation of the appraiser's certificate or
advanced appraiser's certificate.
(b) In calculating the number of training
hours completed for the current fiscal year, any excess hours earned from
attending training in prior years shall be counted first.
(1) To retain an appraiser's certificate,
excess training hours over the 24-hour annual requirement may be carried
forward as a credit a maximum of three years, with a maximum of 72 training
hours available for carryover into future years.
(2) To retain an advanced appraiser's
certificate, excess training hours over the 12-hour annual requirement may be
carried forward as a credit a maximum of two years, with a maximum of 24
training hours available for carryover into future years.
Excess training hours carried forward from prior years
shall be applied on a first in/first out basis, such that training hours
available for the earliest year of carryover shall be credited
first.
(c) The
Board shall initiate informal revocation procedures if, upon review of an
individual's annual training report, the appraiser appears to be deficient in
meeting the annual training requirement. The steps of the informal revocation
process are as follows:
(1) A letter will be
sent to the appraiser who appears to have deficient training hours and to the
assessor of the county or the city and county where the appraiser is employed
or to the appropriate Board division chief. The assessor or division chief
shall indicate whether or not the person is still employed by that office as an
appraiser and, if applicable, should note whether the appraiser has transferred
to another county, city and county, or Board division or if the person is no
longer employed by any of these offices as an appraiser.
(2) The letter sent to the appraiser will be
accompanied by a report of the training and respective hours completed by the
individual so that the appraiser will have an opportunity to reconcile his or
her records with the report. If training has been completed but has not been
included on the training report, the name of the course, date and proof of
completion, and training hours earned must be submitted. For non-Board provided
courses, a course outline or seminar agenda must also be submitted. Written
corrections and/or changes to the report must be submitted no later than 30
calendar days after receipt of the letter advising the appraiser of the
deficiency in training hours. No later than 30 calendar days after the receipt
of this information, Board staff will review the information submitted and make
necessary changes to the appraiser's training hours, if warranted, and notify
the appraiser whether or not the corrections and/or changes have been accepted.
A copy of the revised training report will be sent to the appraiser.
(3) If the appraiser is, in fact, deficient
in training hours, a written plan on resolving the deficiency, as well as a
plan for meeting the training requirements for the current fiscal year, must be
submitted by the appraiser to the Board within 30 calendar days of receiving
the above notification. The plan shall be submitted to the Board after the
appraiser has consulted with and provided a copy of the plan to the assessor or
Board division chief.
(4) If the
Board does not receive a response by the specified date, Board staff will
contact the appraiser to determine the reason for the lack of a response. If
the written plan is not received within 10 calendar days from the follow-up
contact date, a certified letter will be mailed to the appraiser advising him
or her of a conference call or meeting with a panel of Board staff to remedy
the deficiency. This letter will also be sent to the assessor or Board division
chief and will indicate the date, time, and location (if applicable) of the
conference call or meeting.
(5)
During the conference call or meeting, the appraiser and the panel will discuss
the training deficiencies and establish a plan to make up the deficiency and to
satisfy the annual training requirements for the current fiscal year. The
assessor or Board division chief, or their representative, may participate in
the conference call or meeting. If the appraiser is unable to participate in
the conference call or attend the meeting on the scheduled date, the appraiser
must reschedule the conference call or meeting with the panel for a date within
30 calendar days of the originally scheduled date.
(6) If the appraiser presents an acceptable
plan to the panel to make up the deficiencies, the Board shall notify the
appraiser and the assessor or Board division chief. No further action will be
taken unless the appraiser fails to meet the requirements of the plan by the
deadline agreed upon by the parties.
(7) If the appraiser fails to participate in
the conference call or attend the meeting with the panel or fails to follow the
established plan, as set forth in subparagraphs (5) and (6) above, and remains
delinquent at the end of the time frame specified, the panel will inform the
Deputy Director of the Board's Property Tax Department, or his or her designee,
that proceedings should be initiated to revoke the appraiser's certificate. A
certified letter will be sent to the appraiser and the assessor or division
chief by the Deputy Director, or his or her designee, regarding the Board's
decision to initiate formal revocation proceedings.
(d) Formal revocation proceedings shall be
initiated if the foregoing informal revocation process could not satisfactorily
resolve the appraiser's deficiency in training hours. Formal revocation
proceedings shall be conducted in a hearing before an administrative law judge
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.
(e) Holders of
certificates shall report to the Board the training and respective hours
completed for each fiscal year ending June 30. Reporting required by this
subsection shall be effective as of the fiscal year commencing July 1,
2003.
1. New
section filed 5-28-2003; operative 6-27-2003 (Register 2003, No. 22). For prior
history, see Register 71, No. 52.
2. Change without regulatory
effect amending subsection (c)(7) filed 11-10-2015 pursuant to section
100, title 1, California Code of
Regulations (Register 2015, No. 46).
Note: Authority cited: Section
15606,
Government Code. Reference: Sections
670
and
671,
Revenue and Taxation Code.
