Board of Equalization

The Board of Equalization was created to standardize property tax assessments across the state. Today, the five-member board advises county assessors, sets the taxable value of property owned by utilities and railroads and hears some taxpayer appeals. Lawmakers stripped the agency of broader authority in 2017.

District 1

Candidates

Nelson Esparza
D Democratic
Fresno city councilmember
Key Endorsements
Fundraising
Shannon Grove
R Republican
State Senator/Businesswoman
Key Endorsements
Fundraising

District 2

Candidates

Sally J. Lieber
Incumbent
D Democratic
Member, State Board of Equalization
Key Endorsements
Fundraising
John Pimentel
D Democratic
Member, San Mateo County Community College District Board of Trustees
Key Endorsements
Fundraising

District 3

Candidates

Mike Gipson
D Democratic
State Assemblymember
Key Endorsements
Fundraising
Samuel P. Sukaton
D Democratic
Labor union organizer
Fundraising

District 4

Candidates

Denis Bilodeau
R Republican
Taxpayer Association president, Orange city councilmember
Key Endorsements
Fundraising
Tom Umberg
D Democratic
State senator
Key Endorsements
Fundraising

2026 Board of Equalization races

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