Explainer Video: California State Board of Equalization
Check out our latest explainer video, in which we delve into the critical role of the California State Board of Equalization. The BOE's primary responsibilities include ensuring uniform and fair property tax assessments across California's 58 counties. The BOE ensures counties adhere to property tax laws and regulations, guaranteeing equitable treatment for taxpayers statewide.
California State Board of Equalization
The California State Board of Equalization (BOE) plays a vital role in the administration and oversight of the state's property tax system. Its primary responsibilities include ensuring uniform and fair property tax assessments across California's 58 counties. The BOE ensures that counties adhere to property tax laws and regulations, guaranteeing equitable treatment for taxpayers statewide.
The current members of the Board are Ted Gaines, Sally J. Lieber, Antonio Vazquez, and Mike Schaefer, with Malia M. Cohen serving as State Controller and an ex officio member.
Beyond property taxes, the BOE administers a limited number of specialized tax programs, such as those related to alcoholic beverages, insurers, and private railroad car taxes. Since 2017, most of the BOE’s former tax and fee administration responsibilities—including sales and use taxes—have been transferred to the California Department of Tax and Fee Administration (CDTFA).
The BOE retains the authority to hear and decide appeals related to property tax assessments and the specialized taxes it oversees, functioning as a quasi-judicial body. Most other tax appeals are now handled by the Office of Tax Appeals (OTA), a separate agency created in 2017.
The BOE continues to provide oversight and guidance to county assessors, ensuring compliance with state property tax laws, and participates in the allocation of property tax revenues to local governments. Through these efforts, the BOE promotes transparency and fairness in California’s property tax system.
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