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
Dusty Beach
R
Republican
Retired Correctional Officer
Nelson Esparza
D
Democratic
Teacher/Economist/Councilmember
Key Endorsements
- California Democratic Party
- California Labor Federation
- California School Employees Association
Shannon Grove
R
Republican
State Senator/Businesswoman
Key Endorsements
Nader F Shahatit
R
Republican
Tax Consultant
Donald E. Williamson
D
Democratic
Equalization Board Consultant
Fundraising
District 2
Candidates
Sally J. Lieber
D
Democratic
Member, State Board of Equalization
Key Endorsements
- California Democratic Party
- SEIU California
- California Teachers Association
J Brett Marymee
R
Republican
Small Business Owner
Key Endorsements
Mark McComas
R
Republican
Small Business Advocate
John Pimentel
D
Democratic
Member, Board of Trustees, San Mateo County Community College District
Bill Shireman
R
Republican
Taxpayer Advocate
John W. Zaruka
R
Republican
Retired Hospitality Executive
Fundraising
District 3
Candidates
Carlo Basail
R
Republican
No Ballot Designation
Rudy Bermudez
D
Democratic
Taxpayer Advisor
Mike Gipson
D
Democratic
State Assemblymember/Father
Key Endorsements
Stephan Hohil
R
Republican
No Ballot Designation
Zhijing Liu
D
Democratic
Banker
Marie Manvel
N
No Party Preference
Commissioner Vice Chair
Rey Portela
R
Republican
Licensed Tax Preparer
Baru Alejandro Sanchez
D
Democratic
CPA/Internal Auditor
Samuel P. Sukaton
D
Democratic
Labor Union Organizer
Yvonne Yiu
D
Democratic
Public Finance Boardmember
Fundraising
District 4
Candidates
Martín Arias
D
Democratic
Taxpayer Advocate/Boardmember
Denis Bilodeau
R
Republican
Taxpayer Association President
Key Endorsements
Gardner C. Osborne
L
Libertarian
Enrolled Agent
Cody Petterson
D
Democratic
Equalization Boardmember Deputy
Tom Umberg
D
Democratic
Small Businessman/Senator
