Course Information

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Personal Property Taxation Strategies (Second Edition)
Author: Debra Demmitt Nohr

Description:
Property tax is referred to as an ad valorem (according to value) tax because it is assessed based on the value of that property. The tax is also considered a direct tax because it applies to the property itself rather than income derived from its ownership or a fee for the right to enjoy the use of the property.

This course reviews property tax saving strategies and examines issues unique to personal property. It also reviews the classification of property and the types of personal property that can be taxed.

Upon completion of this course, the professional will be able to do the following:

  • Describe how property tax statutes differentiate between real and personal property.
  • List situations in which lessees could be held responsible for property taxes on leased property.
  • Describe the general valuation and assessment process relating to property taxes.
  • Differentiate how property tax is calculated for the various categories of personal property.
  • Describe the typical steps a taxpayer would take to challenge a property tax assessment as well as the protest and appeal procedures.

Course Details:
Price:  $32.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-7188
Course was last updated on:  02/01/10
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Library:
Learning Center Core

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.0 CPE
QAS 2.0 CPE
Enrolled Agent (Accepted by the IRS) 2.0 CPE
CTEC California 2.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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