California State Board of Equalization

The State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The authorities of the Board fell into four broad areas: sales and use taxes, property taxes, special taxes, and acting as an appellate body for franchise and income tax appeals (which are collected by the Franchise Tax Board). The BOE is the only publicly elected tax commission in the United States. In June 2017, Governor Jerry Brown signed legislation stripping the Board of most of its powers.

The board is made up of four directly elected members, each representing a district for four-year terms, along with the State Controller, who is elected on a statewide basis, serving as the fifth member. The current board members are:

George Runner (R)
(First District)

Fiona Ma (D)
(Second District)

Jerome Horton (D)
(Third District)

Diane Harkey (R)
(Fourth District)

Betty Yee (D)
(State Controller)

The terms of all five members, including the State Controller, began on January 5, 2015.

The State Board of Equalization was created in 1879 by ratification of the second Constitution of California. Its original mandate was to ensure that property tax assessments were uniform and equal across all counties in the state.

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