California State Board of Equalization

In 1879, the California State Board of Equalization (BOE) was established under the California Constitution to regulate county assessment practices, equalize county assessment ratios, and assess properties of intercounty railroads. In subsequent constitutional and statutory amendments, the Board was directed to administer tax, fee, and appellate programs to support state and local government.

Today, the BOE focuses on its Constitutional responsibilities: Property Tax, Alcoholic Beverage Tax, and Tax on Insurers.

The Property Tax program is concentrated in the following areas:

  • Valuation of state-assessed public utility and railroad property. The total value for the state-assessed roll is in excess of $110,500,000,000 annually.
  • Administration of the Private Rail Car Tax program and collection of taxes. The total tax is in excess of $10,500,000 annually.
  • Mapping and assigning tax rate area numbers to each geographical area in the state with a different distribution of revenues among taxing jurisdictions.
  • Co-administration of the welfare exemption with County Assessors.
  • Administration of the Legal Entity Ownership Program.
  • Providing guidance to County Assessors to promote uniformity and consistency in assessment throughout the state; and
  • Conducting assessment practices surveys (compliance audits) to ensure County Assessors’ practices and procedures comply with all statutory and regulatory provisions, utilizing proper appraisal practices. County Assessors produce an assessment roll for locally assessed property in each of the 58 California counties. The total value for the locally assessed roll exceeds $6.4 trillion.

In addition, the BOE is constitutionally responsible for the Alcoholic Beverage Tax and Tax on Insurers. By way of agreement, the California Department of Tax and Fee Administration (CDTFA), performs billing and audit services for those programs.

District One covers 34 of California’s 58 counties and 61% of the land area. Representing farmlands, the state capital, and the sierra mountain range,

District One is a unique district of diverse communities.

Paid for by Braden Murphy for State Board of Equalization 2022 FPPC ID # 1437330