The mission of the State Board of Equalization (BOE) is to serve Californians through fair, effective, and efficient tax administration in support of state and local governments.[2]

Established in 1879 by a constitutional amendment, the BOE was initially charged with responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state. Over the years, the legislature expanded the BOE's subject matter to include many taxes and fees. In 2017 and 2018, the legislature created two new tax administration and appeals agencies, reassigning some of the BOE's tax functions. As a result, the BOE has rededicated itself to focusing on its historical responsibility of property tax oversight and its constitutional responsibilities.[1]

In addition to administering these programs, the BOE plays a critical role with regard to California property taxes. The BOE acts in an oversight capacity to ensure compliance by County assessors with property tax laws, regulations, and assessment issues. To perform the oversight functions, the BOE's Property Tax department conducts periodic compliance audits (surveys) of the 58 county assessors' programs, and develops property tax assessment policies and informational materials to guide county assessors and local assessment appeals boards. [1]

The Board's five members serve concurrent four-year terms as the nation's only elected tax commission. Their popular election ensures that the Board's tax program administration remains directly accountable to the people. Four members are elected by district. The fifth member, the State Controller, is elected at large and serves in an ex officio capacity.[3]

The fourth district includes the counties of Imperial, Orange, Riverside, San Diego, and a portion of San Bernardino County.[3]

Election History#

Footnotes#