Board of Equalization
The Board of Equalization was created to standardize property tax assessments across the state. Today, it has a five-person board consisting of four elected members representing geographic districts and the state controller. It 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.
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District 1
Candidates
Nelson Esparza
D
Democratic
Fresno city councilmember
Key endorsements
- California Democratic Party
- California Labor Federation
- California School Employees Association
Campaign finance
Shannon Grove
R
Republican
State Senator/Businesswoman
Key endorsements
Campaign finance
District 2
Candidates
Sally J. Lieber
Incumbent
D
Democratic
Member, State Board of Equalization
Key endorsements
- California Democratic Party
- SEIU California
- California Teachers Association
- California Jewish Democrats
Campaign finance
John Pimentel
D
Democratic
Member, San Mateo County Community College District Board of Trustees
Key endorsements
Campaign finance
District 3
Candidates
Mike Gipson
D
Democratic
State Assemblymember
Key endorsements
Campaign finance
Samuel P. Sukaton
D
Democratic
Labor union organizer
Campaign finance
District 4
Candidates
Denis Bilodeau
R
Republican
Taxpayer Association president, Orange city councilmember
Key endorsements
Campaign finance
Tom Umberg
D
Democratic
State senator
