California State Board of Equalization
| California State Equalization Board | |
 | |
| General information | |
| Office Type: | Partisan |
| Office website: | Official Link |
| 2024 FY Budget: | $33,871,000 |
| Total Seats: | 5 |
| Term limits: | Two terms |
| Structure | |
| Length of term: | Four years |
| Authority: | California Constitution, Article XIII, Section 17 |
| Selection Method: | Election |
| Current Officeholder | |
| Ted Gaines, Sally Lieber, Mike Schaefer, Tony Vazquez | |
| Elections | |
| Next election: | November 3, 2026 |
| Last election: | November 8, 2022 |
| Other California Executive Offices | |
| Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Controller • Superintendent of Public Instruction • Agriculture Secretary • Insurance Commissioner • Natural Resources Secretary • Industrial Relations Director • Public Utilities Commission | |
The California Board of Equalization is an elected executive agency of the California state government, responsible for administering various taxes and overseeing county property tax assessments.
Current officeholders
The board is composed of five members elected to four-year terms. Four of the members are elected to represent one of the state's four districts. The California State Controller serves as the fifth member. Elections take place every four years in even-numbered years. Members may not serve more than two terms on the board.[1]
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| Office | Name | Party |
|---|---|---|
| California Controller | Malia Cohen | Democratic |
| California State Board of Equalization District 1 | Ted Gaines | Republican |
| California State Board of Equalization District 2 | Sally Lieber | Democratic |
| California State Board of Equalization District 3 | Tony Vazquez | Democratic |
| California State Board of Equalization District 4 | Mike Schaefer | Democratic |
Authority
The California Equalization Board is established in Article XIII, Section 17 of the California Constitution:
| Text of Section 17:
The Board of Equalization consists of 5 voting members: the Controller and 4 members elected for 4-year terms at gubernatorial elections. The State shall be divided into four Board of Equalization districts with the voters of each district electing one member. No member may serve more than 2 terms. |
Qualifications
Qualifications for serving on the California Equalization Board are laid out in the California Election Code. Board members must be eligible to vote and registered votes in the state; must not have been convicted of a felony "involving accepting or giving, or offering to give, any bribe, the embezzlement of public money, extortion or theft of public money, perjury, or conspiracy to commit any of those crimes"; and must not have served two terms as a board member since November 6, 1990.[2]
Elections
Elections to the California Equalization Board are held every four years in even-numbered years.[1]
2022
District 1
General election
General election for California State Board of Equalization District 1
Incumbent Ted Gaines defeated Jose Altamirano in the general election for California State Board of Equalization District 1 on November 8, 2022.
Candidate | % | Votes | ||
| ✔ |  | Ted Gaines (R) | 55.5 | 1,390,533 |
 | Jose Altamirano (D)  | 44.5 | 1,114,423 | |
| Total votes: 2,504,956 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 1
Incumbent Ted Gaines and Jose Altamirano defeated Braden Murphy and Nader Shahatit in the primary for California State Board of Equalization District 1 on June 7, 2022.
Candidate | % | Votes | ||
| ✔ | | Ted Gaines (R) | 55.1 | 858,912 |
| ✔ | | Jose Altamirano (D) | 21.5 | 334,818 |
 | Braden Murphy (D) | 14.5 | 225,428 | |
 | Nader Shahatit (D) | 9.0 | 139,922 | |
| Total votes: 1,559,080 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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District 2
General election
General election for California State Board of Equalization District 2
Sally Lieber defeated Peter Verbica in the general election for California State Board of Equalization District 2 on November 8, 2022.
Candidate | % | Votes | ||
| ✔ |  | Sally Lieber (D) | 69.8 | 2,146,948 |
 | Peter Verbica (R) | 30.2 | 927,700 | |
| Total votes: 3,074,648 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 2
Sally Lieber and Peter Verbica defeated Michela Alioto-Pier in the primary for California State Board of Equalization District 2 on June 7, 2022.
Candidate | % | Votes | ||
| ✔ | | Sally Lieber (D) | 53.0 | 1,034,551 |
| ✔ | | Peter Verbica (R) | 28.2 | 549,455 |
 | Michela Alioto-Pier (D) | 18.8 | 366,406 | |
| Total votes: 1,950,412 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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District 3
General election
General election for California State Board of Equalization District 3
Incumbent Tony Vazquez defeated Y. Marie Manvel in the general election for California State Board of Equalization District 3 on November 8, 2022.
Candidate | % | Votes | ||
| ✔ |  | Tony Vazquez (D) | 70.4 | 1,484,626 |
 | Y. Marie Manvel (Independent) | 29.6 | 623,017 | |
| Total votes: 2,107,643 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 3
Incumbent Tony Vazquez and Y. Marie Manvel defeated John Mendoza and G. Rick Marshall in the primary for California State Board of Equalization District 3 on June 7, 2022.
Candidate | % | Votes | ||
| ✔ | | Tony Vazquez (D) | 66.5 | 849,250 |
| ✔ | | Y. Marie Manvel (Independent) | 21.6 | 275,830 |
 | John Mendoza (D) | 11.3 | 144,153 | |
 | G. Rick Marshall (R) (Write-in) | 0.7 | 8,769 | |
| Total votes: 1,278,002 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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District 4
General election
General election for California State Board of Equalization District 4
Incumbent Mike Schaefer defeated David Dodson in the general election for California State Board of Equalization District 4 on November 8, 2022.
Candidate | % | Votes | ||
| ✔ |  | Mike Schaefer (D) | 58.8 | 1,241,062 |
 | David Dodson (D) | 41.2 | 867,945 | |
| Total votes: 2,109,007 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 4
The following candidates ran in the primary for California State Board of Equalization District 4 on June 7, 2022.
Candidate | % | Votes | ||
| ✔ | | Mike Schaefer (D) | 35.9 | 597,948 |
| ✔ | | David Dodson (D) | 15.0 | 249,971 |
 | Denis Bilodeau (R) | 14.2 | 236,625 | |
 | Matthew Harper (R) | 11.0 | 183,330 | |
| Erik Peterson (R) | 10.8 | 180,278 | |
| Randell Economy (R) | 6.6 | 109,975 | |
| John Kelly (R) | 6.4 | 107,319 | |
| Total votes: 1,665,446 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you, complete the Ballotpedia Candidate Connection Survey. | ||||
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2018
District 1
General election
General election for California State Board of Equalization District 1
Ted Gaines defeated Tom Hallinan in the general election for California State Board of Equalization District 1 on November 6, 2018.
Candidate | % | Votes | ||
| ✔ | | Ted Gaines (R) | 51.4 | 1,436,547 |
 | Tom Hallinan (D) | 48.6 | 1,355,782 | |
| Total votes: 2,792,329 (100.00% precincts reporting) | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 1
Tom Hallinan and Ted Gaines defeated Connie Conway and David Evans in the primary for California State Board of Equalization District 1 on June 5, 2018.
Candidate | % | Votes | ||
| ✔ | | Tom Hallinan (D) | 39.4 | 606,159 |
| ✔ | | Ted Gaines (R) | 32.6 | 500,879 |
 | Connie Conway (R) | 18.4 | 283,477 | |
 | David Evans (R) | 9.6 | 147,473 | |
| Total votes: 1,537,988 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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District 2
General election
General election for California State Board of Equalization District 2
Malia Cohen defeated Mark Burns in the general election for California State Board of Equalization District 2 on November 6, 2018.
Candidate | % | Votes | ||
| ✔ |  | Malia Cohen (D) | 72.8 | 2,482,171 |
 | Mark Burns (R) | 27.2 | 927,949 | |
| Total votes: 3,410,120 (100.00% precincts reporting) | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 2
Malia Cohen and Mark Burns defeated Cathleen Galgiani and Barry Chang in the primary for California State Board of Equalization District 2 on June 5, 2018.
Candidate | % | Votes | ||
| ✔ | | Malia Cohen (D) | 38.7 | 723,355 |
| ✔ | | Mark Burns (R) | 26.9 | 502,143 |
 | Cathleen Galgiani (D) | 25.7 | 480,887 | |
 | Barry Chang (D) | 8.7 | 163,102 | |
| Total votes: 1,869,487 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you, complete the Ballotpedia Candidate Connection Survey. | ||||
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District 3
General election
General election for California State Board of Equalization District 3
Tony Vazquez defeated G. Rick Marshall in the general election for California State Board of Equalization District 3 on November 6, 2018.
Candidate | % | Votes | ||
| ✔ | | Tony Vazquez (D) | 69.9 | 1,895,972 |
| G. Rick Marshall (R) | 30.1 | 815,829 | |
| Total votes: 2,711,801 (100.00% precincts reporting) | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 3
The following candidates ran in the primary for California State Board of Equalization District 3 on June 5, 2018.
Candidate | % | Votes | ||
| ✔ | | G. Rick Marshall (R) | 26.4 | 335,570 |
| ✔ | | Tony Vazquez (D) | 20.2 | 255,988 |
 | Cheryl Turner (D) | 16.9 | 214,916 | |
| Scott Svonkin (D) | 13.4 | 170,254 | |
 | Nancy Pearlman (D) | 12.6 | 160,105 | |
| Doug Kriegel (D) | 3.5 | 44,962 | |
| Ben Pak (D) | 3.5 | 44,588 | |
 | Micheál O'Leary (Independent) | 3.4 | 43,084 | |
| Total votes: 1,269,467 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you, complete the Ballotpedia Candidate Connection Survey. | ||||
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District 4
General election
General election for California State Board of Equalization District 4
Mike Schaefer defeated Joel Anderson in the general election for California State Board of Equalization District 4 on November 6, 2018.
Candidate | % | Votes | ||
| ✔ | | Mike Schaefer (D) | 52.2 | 1,559,373 |
 | Joel Anderson (R) | 47.8 | 1,427,566 | |
| Total votes: 2,986,939 (100.00% precincts reporting) | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you, complete the Ballotpedia Candidate Connection Survey. | ||||
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Nonpartisan primary election
Nonpartisan primary for California State Board of Equalization District 4
The following candidates ran in the primary for California State Board of Equalization District 4 on June 5, 2018.
Candidate | % | Votes | ||
| ✔ | | Joel Anderson (R) | 31.2 | 492,122 |
| ✔ | | Mike Schaefer (D) | 17.0 | 269,044 |
| John Kelly (R) | 16.7 | 263,294 | |
| David Dodson (D) | 14.9 | 234,534 | |
| Ken Lopez-Maddox (D) | 14.5 | 228,811 | |
 | Jim Stieringer (R) | 3.7 | 58,642 | |
| Nader Shahatit (R) | 2.0 | 32,105 | |
| Total votes: 1,578,552 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
| If you are a candidate and would like to tell readers and voters more about why they should vote for you, complete the Ballotpedia Candidate Connection Survey. | ||||
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Term limits
Members of the board are limited to two terms.[2]
Vacancies
The procedure for filling vacancies on the California State Board of Equalization is laid out in Section 1775 of the California Government Code. In the event of a vacancy on the board, the governor nominates a replacement who must be confirmed by the California State Legislature.[3]
The appointee serves out the remainder of the term.[4]
CA Govt Code § 1775 (2017):
| Whenever there is a vacancy in the office of...the State Board of Equalization, the Governor shall nominate a person to fill the vacancy who shall take office upon confirmation by a majority of the membership of the Senate and a majority of the membership of the Assembly and who shall hold office for the balance of the unexpired term. In the event the nominee is neither confirmed nor refused confirmation by both the Senate and the Assembly within 90 days of the submission of the nomination, the nominee shall take office as if he or she had been confirmed by a majority of the Senate and Assembly; provided, that if such 90-day period ends during a recess of the Legislature, the period shall be extended until the sixth day following the day on which the Legislature reconvenes.
|
Duties
The duties of the California State Board of Equalization are laid out in Section 15600 of the California Government Code:[5]
Section 15600:
(a) There is in state government the State Board of Equalization.
(b) The board shall continue to only have the following duties, powers, and responsibilities:
(1) The review, equalization, or adjustment of a property tax assessment pursuant to Section 11 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that review, equalization, or adjustment.
(2) The measurement of county assessment levels and adjustment of secured local assessment rolls pursuant to Section 18 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that measurement and adjustment.
(3) The assessment of pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties and property, except franchises, owned or used by regulated railway, telegraph, or telephone companies, car companies operating on railways in the state, and companies transmitting or selling gas or electricity pursuant to Section 19 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that assessment.
(4) The assessment of taxes on insurers pursuant to Section 28 of Article XIII of the California Constitution and any duty, power, or responsibility conferred by statute on the board in connection with that assessment.
(5) The assessment and collection of excises taxes on the manufacture, importation, and sale of alcoholic beverages in this state pursuant to Section 22 of Article XX of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that assessment and collection.
(c) The board shall retain the duty to adjust the rate of the motor vehicle fuel tax pursuant to subdivision (b) of Section 7360 of the Revenue and Taxation Code for the 2018–19 fiscal year.
(d) (1) In order to ensure a seamless transition from the State Board of Equalization to the Office of Tax Appeals in the conduct of appeals hearings on and after January 1, 2018, pursuant to Part 9.5 (commencing with Section 15670), the State Board of Equalization, consistent with subdivision (b) of Section 15674, shall continue to have the legal authority to hear, determine, decide, or take any other action with respect to an appeal, as defined in subdivision (a) of Section 15671, regarding matters for which the duties, powers, and responsibilities are transferred to the Office of Tax Appeals pursuant to Section 15672, only if both of the following are satisfied:
(A) The hearing, determination, decision, or any other action with respect to an appeal is placed on the calendar of a meeting of the State Board of Equalization to be held before January 1, 2018.
(B) The appeal is heard, determined, decided, or is otherwise final before January 1, 2018.
(2) On and after January 1, 2018, the State Board of Equalization shall have no legal authority to, and shall not, regarding matters for which the duties, powers, and responsibilities are transferred to the Office of Tax Appeals pursuant to Section 15672, conduct an appeals hearing, make a determination, issue or publish a decision on an appeal, or take any other action with respect to an appeal heard at a meeting of the State Board of Equalization before January 1, 2018, for which the State Board of Equalization’s hearing, determination, decision, or any other action is, for any reason, not final before January 1, 2018.
(e) (1) The board shall retain all employees serving in state civil service, including temporary employees, who are engaged in the performance of functions described in subdivision (b). The status, positions, and rights of those persons shall not be affected by their retention and shall continue to be retained by them pursuant to the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5), except as to positions the duties of which are vested in a position exempt from civil service.
(2) The board also may employ civil service staff persons to carry out the duties, powers, and responsibilities described in subdivision (b) as approved by the Legislature through the budget.
(3) The board shall retain the authority to appoint an executive director and prescribe and enforce his or her duties pursuant to Section 15604.
(f) Each member of the board elected by the voters of an equalization district shall have only one office in Sacramento and one district office.
(g) Each board member elected by the voters of an equalization district shall have a staff consisting of two staff persons who are exempt from civil service pursuant to Section 4 of Article VII of the California Constitution and any other civil service positions approved by the Legislature through the budget.
(h) (1) A board member shall have no authority to appoint, remove, discipline, assign, reassign, promote, demote, or issue orders to any employee of the board, including, but not limited to, the career executive assignment positions and other noncivil service managers.
(2) The executive director shall be solely responsible for selecting persons for career executive assignment positions and other noncivil service managers for the board.
(i) A board member shall not modify or approve a budget change proposal for the board or the California Department of Tax and Fee Administration. The executive director shall modify or approve all budget change proposals for the board.
(j) A board member shall not interfere with or influence the process of the board’s or the California Department of Tax and Fee Administration’s legislative analyses, revenue analyses, or any other form of technical assistance requested by the Governor or the Legislature.
(k) All board member procurements shall be processed through the Department of General Services.
(l) (1) A member of the board shall not represent a person in a hearing before the board before one year after the expiration of the member’s term on the board or one year after separation from the board.
(2) The staff of a member of the board shall not represent a person in a hearing before the board before one year after separation from employment with that member.
(m) This section shall become operative on July 1, 2017.
Divisions
As of January 12, 2021, divisions within the State Board of Equalization included:[6]
- Property Tax Department
- Alcoholic Beverage Tax
- Tax on Insurers
- Board Proceedings and Support Services Division
- Communications Department
- Legal Department
- Legislative, Research & Statistics Division
- Taxpayers' Rights Advocate Office
State budget
- See also: California state budget and finances
The budget for the California State Board of Equalization in the 2023-2024 Fiscal Year was $33,871,000.[7]
Compensation
- See also: Compensation of state executive officers
Note: Ballotpedia's state executive officials project researches the government websites and outside publications that provide up-to-date salary amounts and requirements for a state executive office. That information for the California State Board of Equalization has not yet been added. After extensive research we were unable to identify any relevant information on state official websites or other trusted sources. If you have any additional information about this office for inclusion on this section and/or page, please email us.
Former officeholders
Note: Ballotpedia's state executive officials project researches state official websites for chronological lists of historical officeholders; information for the California State Board of Equalization has not yet been added because the information was unavailable on the relevant state official websites, or we are currently in the process of formatting the list for this office. If you have any additional information about this office for inclusion on this section and/or page, please email us.
Recent news
The link below is to the most recent stories in a Google news search for the terms California State Board of Equalization. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.
Contact information
Mailing Address:
PO Box 942879
Sacramento, CA 94279
Phone: (916) 274-3400
See also
| California | State Executive Elections | News and Analysis |
|---|---|---|
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External links
Footnotes
- ↑ 1.0 1.1 California State Board of Equalization, "Board Members," accessed April 18, 2018
- ↑ 2.0 2.1 California Secretary of State, "Summary of Qualifications and Requirements for the Office of Member, State Board of Equalization (4 Districts)," accessed January 12, 2021
- ↑ California Code, "CA Govt Code § 1775 (2017)," accessed January 12, 2021
- ↑ California Code, "CA Govt Code § 1776 (2017)," accessed January 12, 2021
- ↑ Justia US Law, "CA Govt Code § 15600 (2017)," accessed January 12, 2021
- ↑ California State Board of Equalization, "Contact," accessed January 12, 2021
- ↑ California Budget, "2023-24 Budget - 0860 State Board of Equalization," accessed December 6, 2023
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