View source for California State Board of Equalization

{{short description|Tax administration agency of California, United States}}
{{update|date=April 2014}}
{{Use mdy dates|date=February 2025}}
{{Infobox government agency
| name                 = California State Board of Equalization
| type                 = Board
| seal                 = File:California State Board of Equalization seal.svg
| formed               = {{Start date|1879}}
| agency_type          = Tax administration and fee collection
| jurisdiction         = [[Government of California]]
| headquarters         = [[Sacramento, California]]
| coordinates          = <!-- {{coord|LATITUDE|LONGITUDE|type:landmark_region:US|display=inline,title}} -->
| image = File:Los Angeles County Board of Supervisors.svg
| image_caption = Partisan makeup of the Board of Equalization.<!-- The LA County image has the same exact makeup as the BoE -->
| motto                = 
| employees            = 400
| budget               = 
| chief1_name          = [[Ted Gaines]]
| chief1_position      = First District
| chief2_name          = [[Sally Lieber]]
| chief2_position      = Second District
| chief3_name          = [[Tony Vazquez]]
| chief3_position      = Third District
| chief4_name          = [[Mike Schaefer]]
| chief4_position      = Fourth District
| chief5_name          = [[Malia Cohen]]
| chief5_position      = State Controller
| keydocument1         = <!-- up to |keydocument6= -->
| website              = {{URL|www.boe.ca.gov}}
}}

The '''California State Board of Equalization''' ('''BOE''') is a public agency charged with [[Tax|tax administration]] and [[Fee|fee collection]] in the state of [[California]] in the [[United States]]. The authorities of the Board attempt to ensure that counties fairly assess [[property tax]]es, collect [[Excise|excises taxes]] on alcoholic beverages, administer the insurance tax program, and other tax collection related activities.<ref name="about">State Board of Equalization, [http://www.boe.ca.gov/info/about.htm About BOE]</ref>

The BOE is the only publicly elected tax commission in the United States.<ref name="members">State Board of Equalization, [http://www.boe.ca.gov/members/board.htm Board Members]</ref> It is made up of four directly elected members, each representing a [[Districts in California|district]] for four-year terms, along with the [[California State Controller|State Controller]], who is elected on a statewide basis, serving as the fifth member. In June 2017, Governor [[Jerry Brown]] signed legislation stripping the Board of many of its powers, returning the agency to its original core responsibilities (originating in the State Constitution in 1879).

==History==
The State Board of Equalization was created in 1879 by the ratification of the second [[Constitution of California]]. Its original mandate was to ensure that property [[tax assessment]]s were uniform and equal across all counties in the state.<ref name="about"/>

Prior to the creation of the state [[income tax]], [[sales tax]], and [[fuel tax]]es in the 1930s, California's state government was almost completely supported by [[property tax]]es, which were and still are assessed at the county level by elected tax assessors.  Assessors were tempted to boost their popularity with county voters by undervaluing voters' property (and thereby lowering their taxes).  This presented the risk of counties with honest assessors paying more than their fair share of the burden of operating the state government, so the Board of Equalization was created to equalize the burden.

The [[California Franchise Tax Board]] and the [[Employment Development Department]] are separately also responsible for collecting taxes.<ref name=SacBee23April17/> Some have criticized this as inefficient.<ref>[http://digitalcommons.law.scu.edu/cgi/viewcontent.cgi?article=1117&context=lawreview Daniel L. Simmons, ''California Tax Collection: Time for Reform''], 48 Santa Clara L. Rev. 279 (2008).</ref>  Efforts to reform the Board were made in the 1940s, 1950s, 1960s, 1990s, and 2000s.<ref name=SacBee23April17>{{cite news|last1=Ashton|first1=Adam|title=For 90 years, Californians have tried to kill this tax board. This is why they failed|url=http://www.sacbee.com/news/politics-government/the-state-worker/article146100459.html|access-date=25 April 2017|work=[[The Sacramento Bee]]|date=23 April 2017|language=en}}</ref>

In 1994, Governor [[Pete Wilson]] vetoed a plan by the legislature to abolish the Franchise Tax Board and give its responsibilities to the Board of Equalization, explaining in his veto message that the state should have done the opposite. In 2004, Governor [[Arnold Schwarzenegger]] released a 2,500-page report seeking to merge the Board with other agencies and then promoted a bill by Assemblywoman [[Lois Wolk]] to do just that. The effort failed.<ref name=SacBee23April17/> In 2008, the agency employed approximately 3,950 people throughout the state.<ref name="annual_report_districts_2008">State Board of Equalization, 2007-2008 Annual Report, [http://www.boe.ca.gov/annual/pdf/2008/1-profile08.pdf Profile], "Governance" p. 3.</ref>

By 2017, the Board had expanded to collecting $60 billion a year. It collected sales and use taxes, hazardous waste fees, jet fuel taxes, marijuana taxes, and over 30 additional taxes. That year, the Board had 4,700 employees and a $617 million annual budget. Board members are paid a $137,000 annual salary and are each allowed to hire a 12-member staff. Each year, the Board spends at least $3 million on education events where elected members appear before their constituents.<ref name=SacBee23April17/>

In March 2017, an audit by the [[California Department of Finance]] revealed missing funds and signs of [[nepotism]], leading to calls for the governor to put the Board under a public trustee.<ref name=SacBee24March17>{{cite news|last1=Ashton|first1=Adam|title=Audit: California tax collectors on 'parking lot duty' for promotional events as politicos push boundaries|url=http://www.sacbee.com/news/politics-government/the-state-worker/article140474853.html|access-date=25 April 2017|work=[[The Sacramento Bee]]|date=24 March 2017|language=en}}</ref><ref>{{cite news|last1=Ashton|first1=Adam|title=Here's the audit shaking up the Board of Equalization|url=http://www.sacbee.com/news/politics-government/the-state-worker/article142026614.html|access-date=25 April 2017|work=[[The Sacramento Bee]]|date=31 March 2017|language=en}}</ref>  In June 2017, the [[California Department of Justice]] began a criminal investigation into the members of the Board.<ref>{{cite news|last1=Ashton|first1=Adam|title=Criminal investigation targets California tax board leaders|url=http://www.sacbee.com/news/politics-government/capitol-alert/article157058439.html|access-date=18 July 2017|work=[[The Sacramento Bee]]|date=20 June 2017|language=en}}</ref>

On June 27, 2017, Governor [[Jerry Brown]] signed into law legislation stripping the Board of many of its powers.  The legislation created two new departments controlled by the governor responsible for the Board’s statutory duties, the [[California Department of Tax and Fee Administration]] and the California Office of Tax Appeals.<ref name="LATimes27june17">{{cite news|last1=McGreevy|first1=Patrick|url=http://www.latimes.com/politics/la-pol-ca-tax-board-overhaul-20170627-story.html|title=In massive shakeup, Gov. Jerry Brown breaks up California's scandal-plagued tax collection agency|date=27 June 2017|work=[[Los Angeles Times]]|access-date=18 July 2017}}</ref>

The Board still has its constitutional powers to review property tax assessments and insurer tax assessments, and its role in the collection of alcohol excise and pipeline taxes.<ref>{{cite news|title=California – Bill shifts nearly all tax administration and appeal functions from the BOE to two new tax organizations|url=http://www.pwc.com/us/en/state-local-tax/newsletters/salt-insights/california-bill-shifts-tax-administration-from-boe.html|access-date=18 July 2017|work=[[PricewaterhouseCoopers]]|date=June 2017}}</ref>  It retained 400 employees, with the rest of its 4,800 workers being shifted to the new departments.<ref name=LATimes27june17/>

In 2023, constitutional amendment ACA-11 was introduced by [[Phil Ting]] in the [[California State Assembly]] to abolish the board and redistribute its staff and duties to other state tax agencies.<ref>{{cite web|url=https://digitaldemocracy.calmatters.org/bills/ca_202320240aca11|title=ACA 11: State tax agency.|access-date=November 23, 2024|website=CalMatters}}</ref> The ''[[Los Angeles Times]]'' editorial board called for ACA-11 and ACA-9, which would abolish the elected position of [[California State Superintendent of Public Instruction]], to pass the legislature and appear before voters as a [[California ballot proposition|ballot proposition]].<ref>{{cite web|url=https://www.latimes.com/opinion/story/2023-03-27/let-californians-decide-whether-to-dump-obscure-and-pointless-elected|title=Editorial: The Board of Equal What? Let California voters decide whether to dump pointless elected positions|date=March 27, 2023|access-date=November 23, 2024|website=[[Los Angeles Times]]|author=Editorial Board}}</ref>

==Equalization districts==
{{multiple image
 | align = right
 | image1 = California Board of Equalization Districts - 2011.png
 | image2 = California Board of Equalization Districts from 2023.svg
 | footer = District map effective from January 1, 2015 until January 1, 2023 ''(left)'' and district map effective from January 1, 2023 ''(right)'' ({{maplink|from=California Board of Equalization Districts from 2023.map|text=Interactive version}})<br>{{legend|#008000|First District}}{{legend|#0000ff|Second District}}{{legend|#ffff00|Third District}}{{legend|#ff0000|Fourth District}}
}}

For the purposes of tax administration, the BOE divides the state into four Equalization [[Districts in California|districts]], each with its own elected board member.<ref>{{cite web |url=http://wedrawthelines.ca.gov/maps-final-draft-board-of-equalization-districts.html |title=Maps: Final Draft Board of Equalization Districts &#124; California Citizens Redistricting Commission |website=wedrawthelines.ca.gov |access-date=17 January 2022 |archive-url=https://web.archive.org/web/20110930033345/http://wedrawthelines.ca.gov/maps-final-draft-board-of-equalization-districts.html |archive-date=30 September 2011 |url-status=dead}}</ref> District boundaries are redrawn following the [[United States Census|decennial census]]. The latest boundaries were drawn following the [[2020 United States census|2020 census]] and have been in effect since January 1, 2023.<ref>{{cite web|url=http://www.boe.ca.gov/info/new_boundaries.htm|title=BOE District Boundaries Effective January 5, 2015 - California State Board of Equalization|first=California State Board of|last=Equalization|website=www.boe.ca.gov}}</ref>

===First district===
The First Equalization District is made up of the following counties: [[Alpine County, California|Alpine]], [[Amador County, California|Amador]], [[Butte County, California|Butte]], [[Calaveras County, California|Calaveras]], [[Colusa County, California|Colusa]], [[El Dorado County, California|El Dorado]], [[Fresno County, California|Fresno]], [[Glenn County, California|Glenn]], [[Inyo County, California|Inyo]], [[Kern County, California|Kern]], [[Kings County, California|Kings]], [[Lassen County, California|Lassen]], [[Madera County, California|Madera]], [[Mariposa County, California|Mariposa]], [[Merced County, California|Merced]], [[Modoc County, California|Modoc]], [[Mono County, California|Mono]], [[Nevada County, California|Nevada]], [[Placer County, California|Placer]], [[Plumas County, California|Plumas]], [[Sacramento County, California|Sacramento]], the portion of [[San Bernardino County, California|San Bernardino]] outside of the San Bernardino panhandle, [[San Joaquin County, California|San Joaquin]], [[Shasta County, California|Shasta]], [[Sierra County, California|Sierra]], [[Siskiyou County, California|Siskiyou]], [[Solano County, California|Solano]], [[Stanislaus County, California|Stanislaus]], [[Sutter County, California|Sutter]], [[Tehama County, California|Tehama]], [[Tulare County, California|Tulare]], [[Tuolumne County, California|Tuolumne]], [[Yuba County, California|Yuba]], and [[Yolo County, California|Yolo]].

===Second district===
The Second Equalization District is made up of the following counties: [[Alameda County, California|Alameda]], [[Contra Costa County, California|Contra Costa]], [[Del Norte County, California|Del Norte]], [[Humboldt County, California|Humboldt]], [[Lake County, California|Lake]], [[Marin County, California|Marin]], [[Mendocino County, California|Mendocino]], [[Monterey County, California|Monterey]], [[Napa County, California|Napa]], [[San Benito County, California|San Benito]], [[San Francisco, California|San Francisco]], [[San Luis Obispo County, California|San Luis Obispo]], [[San Mateo County, California|San Mateo]], [[Santa Barbara, California|Santa Barbara]], [[Santa Clara County, California|Santa Clara]], [[Santa Cruz County, California|Santa Cruz]], [[Sonoma County, California|Sonoma]], [[Trinity County, California|Trinity]], and [[Ventura County, California|Ventura]].

===Third district===
The Third Equalization District is made up of [[Los Angeles County, California|Los Angeles County.]]

===Fourth district===
The Fourth Equalization District is made up of the following counties: [[Imperial County, California|Imperial]], [[Orange County, California|Orange]], [[Riverside County, California|Riverside]] and [[San Diego County, California|San Diego]]; and a portion of [[San Bernardino County, California|San Bernardino County]] including the cities of [[Colton, California|Colton]], [[Fontana, California|Fontana]], [[Grand Terrace, California|Grand Terrace]], [[Highland, California|Highland]], [[Loma Linda, California|Loma Linda]], [[Redlands, California|Redlands]], [[Rialto, California|Rialto]], [[San Bernardino, California|San Bernardino]], [[Twentynine Palms, California|Twentynine Palms]], [[Yucaipa, California|Yucaipa]] and [[Yucca Valley, California|Yucca Valley]].

==Members of the Board of Equalization==
===Current members===

<gallery>
File:Ted Gaines, 2019.jpg|'''[[Ted Gaines]] (R) ''' <br /> (First District)
File:Lieber.png|'''[[Sally Lieber]] (D) ''' <br /> (Second District)
File:Tony Vazquez, 2019 (cropped).jpg|'''[[Tony Vazquez]] (D) ''' <br /> (Third District)
File:Mike Schaefer.png|'''[[Mike Schaefer]] (D) ''' <br /> (Fourth District)
File:Malia Cohen State Controller portrait (cropped).jpg|'''[[Malia Cohen]] (D) ''' <br /> [[California State Controller|(State Controller)]]
</gallery>

===List of members===
{| class="wikitable"
|-
!Year!!1st District!!2nd District!!3rd District!!4th District!!State Controller<br /><small>([[ex officio]])</small>
|-
|1879
|{{Party shading/Republican}} rowspan=4|[[James L. King (politician)|James L. King]]
|{{Party shading/Republican}} rowspan=4|[[Moses M. Drew]]
|{{Party shading/Republican}} rowspan=4|[[Warren Dutton]]
|{{Party shading/Democratic}} rowspan=4|[[Tyler D. Heiskel]]
|{{Party shading/Democratic}} rowspan=4|[[Daniel M. Kenfield]]
|-
|1880
|-
|1881
|-
|1882
|-
|1883
|{{Party shading/Democratic}} rowspan=4|[[Charles Gildea]]
|{{Party shading/Republican}} rowspan=16|[[L. C. Morehouse]]
|{{Party shading/Democratic}} rowspan=8|[[C. E. Wilcoxon]]
|{{Party shading/Democratic}} rowspan=4|[[John Markley (California politician)|John Markley]]
|{{Party shading/Democratic}} rowspan=8| [[John P. Dunn]]
|-
|1884
|-
|1885
|-
|1886
|-
|1887
|{{Party shading/Democratic}} rowspan=4|[[Gordon E. Sloss]]
|{{Party shading/Democratic}} rowspan=4|[[John T. Gaffey]]
|-
|1888
|-
|1889
|-
|1890
|-
|1891
|{{Party shading/Republican}} rowspan=4|[[J. S. Swan]]
|{{Party shading/Democratic}} rowspan=16|[[Richard H. Beamer]]
|{{Party shading/Republican}} rowspan=4|[[James R. Hebbron]]
|{{Party shading/Republican}} rowspan=15|[[Edward P. Colgan]]
|-
|1892
|-
|1893
|-
|1894
|-
|1895
|{{Party shading/Republican}} rowspan=4|[[A. Chesebrough]]
|{{Party shading/Republican}} rowspan=4|[[George L. Arnold]]
|-
|1896
|-
|1897
|-
|1898
|-
|1899
|{{Party shading/Republican}} rowspan=4|[[J. G. Edwards]]
|{{Party shading/Republican}} rowspan=12|[[Alexander Brown (U.S. politician)|Alexander Brown]]
|{{Party shading/Democratic}} rowspan=4|[[Thomas O. Toland]]
|-
|1900
|-
|1901
|-
|1902
|-
|1903
|{{Party shading/Democratic}} rowspan=4|[[William H. Alford]]
|{{Party shading/Republican}} rowspan=4|[[Frank Mattison]]
|-
|1904
|-
|1905
|-
|1906
|{{Party shading/Republican}} rowspan=7| [[A. B. Nye]]
|-
|1907
|{{Party shading/Republican}} rowspan=4|[[Joseph H. Scott]]
|{{Party shading/Republican}} rowspan=40|[[Richard E. Collins]]
|{{Party shading/Republican}} rowspan=12|[[Jeff McElvaine]]
|-
|1908
|-
|1909
|-
|1910
|-
|1911
|{{Party shading/Republican}} rowspan=4|[[Edward M. Rolkin]]
|{{Party shading/Republican}} rowspan=16|[[John Mitchell (California)|John Mitchell]]
|-
|1912
|-
|1913
|{{Party shading/Republican}} rowspan=8|[[John S. Chambers]]
|-
|1914
|-
|1915
|{{Party shading/Democratic}} rowspan=12|[[John C. Corbett]]
|-
|1916
|-
|1917
|-
|1918
|-
|1919
|{{Party shading/Republican}} rowspan=4|[[Phillip D. Wilson]]
|-
|1920
|-
|1921
|{{Party shading/Republican}} rowspan=16|[[Ray L. Riley]]
|-
|1922
|-
|1923
|{{Party shading/Republican}} rowspan=12|[[Harvey G. Cattell]]
|-
|1924
|-
|1925
|-
|1926
|-
|1927
|{{Party shading/Republican}} rowspan=12|[[John C. Corbett]]
|{{Party shading/Republican}} rowspan=16|[[Fred E. Stewart]]
|-
|1928
|-
|1929
|-
|1930
|-
|1931
|-
|1932
|-
|1933
|-
|1934
|-
|1935
|{{Party shading/Republican}} rowspan=4|[[Orfa Jean Shontz]]
|-
|1936
|-
|1937
|{{Party shading/Republican}} rowspan=9|[[Harry B. Riley]]
|-
|1938
|-
|1939
|{{Party shading/Democratic}} rowspan=44|[[George R. Reilly]]
|{{Party shading/Republican}} rowspan=16|[[William G. Bonelli]]
|-
|1940
|-
|1941
|-
|1942
|-
|1943
|{{Party shading/Republican}} rowspan=16|James H. Quinn
|-
|1944
|-
|1945
|-
|1946
|{{Party shading/Republican}} rowspan=7|[[Thomas Kuchel]]
|-
|1947
|{{Party shading/Republican}} rowspan=7|[[Jerrold L. Seawell]]
|-
|1948
|-
|1949
|-
|1950
|-
|1951
|-
|1952
|-
|1953
|{{Party shading/Republican}} rowspan=6|[[Robert C. Kirkwood]]
|-
|1954
|{{Party shading/Democratic}} rowspan=17|[[Paul R. Leake]]
|-
|1955
|{{Party shading/Republican}} rowspan=4|[[Robert E. McDavid]]
|-
|1956
|-
|1957
|-
|1958
|-
|1959
|{{Party shading/Democratic}} rowspan=17|[[John W. Lynch]]
|{{Party shading/Democratic}} rowspan=28|[[Richard Nevins]]
|{{Party shading/Democratic}} rowspan=8|[[Alan Cranston]]
|-
|1960
|-
|1961
|-
|1962
|-
|1963
|-
|1964
|-
|1965
|-
|1966
|-
|1967
|{{Party shading/Republican}} rowspan=8|[[Houston I. Flournoy]]
|-
|1968
|-
|1969
|-
|1970
|-
|1971
|{{Party shading/Democratic}} rowspan=16|William M. Bennett
|-
|1972
|-
|1973
|-
|1974
|-
|1975
|{{Party shading/Democratic}} rowspan=12|[[Kenneth Cory]]
|-
|1976
|{{Party shading/Democratic}} rowspan=3|[[Iris G. Sankey]]
|-
|1977
|-
|1978
|-
|1979
|{{Party shading/Republican}} rowspan=8|[[Ernest J. Dronenburg Jr.]]
|-
|1980
|-
|1981
|-
|1982
|-
|1983
|{{Party shading/Democratic}} rowspan=4|[[Conway H. Collis]]
|-
|1984
|-
|1985
|-
|1986
|-
|1987
|{{Party shading/Democratic}} rowspan=8|[[William M. Bennett]]
|{{Party shading/Democratic}} rowspan=4|[[Conway H. Collis]]
|{{Party shading/Republican}} rowspan=12|[[Ernest J. Dronenburg, Jr.]]
|{{Party shading/Democratic}} rowspan=4|[[Paul B. Carpenter]]
|{{Party shading/Democratic}} rowspan=8|[[Gray Davis]]
|-
|1988
|-
|1989
|-
|1990
|-
|1991
|{{Party shading/Democratic}} rowspan=4|[[Brad Sherman]]
|{{Party shading/Republican}} rowspan=4|[[Matt Fong]]
|-
|1992
|-
|1993
|-
|1994
|-
|1995
|{{Party shading/Democratic}} rowspan=8|[[Johan Klehs]]
|{{Party shading/Republican}} rowspan=8|[[Dean Andal]]
|{{Party shading/Democratic}} rowspan=2|[[Brad Sherman]]
|{{Party shading/Democratic}} rowspan=8|[[Kathleen Connell]]
|-
|1996
|-
|1997
|{{Party shading/Democratic}} rowspan=10|[[John Chiang (California politician)|John Chiang]]
|-
|1998
|-
|1999
|{{Party shading/Republican}} rowspan=8|[[Claude Parrish]]
|-
|2000
|-
|2001
|-
|2002
|-
|2003
|{{Party shading/Democratic}} rowspan=2|[[Carole Migden]]
|{{Party shading/Republican}} rowspan=7|[[Bill Leonard (politician)|Bill Leonard]]
|{{Party shading/Democratic}} rowspan=4|[[Steve Westly]]
|-
|2004
|-
|2005
|{{Party shading/Democratic}} rowspan=10|[[Betty Yee]]
|-
|2006
|-
|2007
|{{Party shading/Republican}} rowspan=8|[[Michelle Steel]]
|{{Party shading/Democratic}} rowspan=3|[[Judy Chu]]
|{{Party shading/Democratic}} rowspan=8|[[John Chiang (California politician)|John Chiang]]
|-
|2008
|-
|2009
|-
|2010
|{{Party shading/Republican}} |[[Barbara Alby]] / [[Sean Wallentine]]
|{{Party shading/Democratic}} |[[Steve Shea (California politician)|Steve Shea]] / [[Jerome Horton]]
|-
|2011
|{{Party shading/Republican}} rowspan=4|[[George Runner]]
|{{Party shading/Democratic}} rowspan=4|[[Jerome Horton]]
|-
|2012
|-
|2013
|-
|2014
|-
|2015
|{{Party shading/Republican}} rowspan=4|[[George Runner]]
|{{Party shading/Democratic}} rowspan=4|[[Fiona Ma]]
|{{Party shading/Democratic}} rowspan=4|[[Jerome Horton]]
|{{Party shading/Republican}} rowspan=4|[[Diane Harkey]]
|{{Party shading/Democratic}} rowspan=8|[[Betty Yee]]
|-
|2016
|-
|2017
|-
|2018
|-
|2019
|{{Party shading/Republican}} rowspan=7|[[Ted Gaines]]
|{{Party shading/Democratic}} rowspan=4|[[Malia Cohen]]
|{{Party shading/Democratic}} rowspan=7|[[Tony Vazquez]]
|{{Party shading/Democratic}} rowspan=7|[[Mike Schaefer]]
|-
|2020
|-
|2021
|-
|2022
|-
|2023
|{{Party shading/Democratic}} rowspan=3|[[Sally Lieber]]
|{{Party shading/Democratic}} rowspan=3|[[Malia Cohen]]
|-
|2024
|-
|2025
|}

==Programs==
After being reduced to its constitutional responsibilities in 2017, the Board retained almost none of its tax and fee responsibilities.<ref>State Board of Equalization, 2007-2008 Annual Report, [http://www.boe.ca.gov/annual/pdf/2008/1-profile08.pdf Profile], "Tax and Fee Programs, 2007-2008" pp. 2.</ref><ref name="boe_special_programs">{{cite web|title=Special Taxes|url=http://www.boe.ca.gov/sptaxprog/spprograms.htm|author=State Board of Equalization|access-date=May 21, 2006}}</ref><ref>{{Cite web|date=December 2019|title=Summary of Constitutional and Statutory Authorities|url=https://www.boe.ca.gov/pdf/pub72.pdf|url-status=live|website=California State Board of Equalization|archive-url=https://web.archive.org/web/20060923090710/http://www.boe.ca.gov/pdf/pub72.pdf |archive-date=2006-09-23 }}</ref> The only property taxes it actively administers in its entirety are state-assessed properties and the Private Railroad Car Tax; the Board acts only in an appellate role in collecting the Alcoholic Beverage Tax and Insurance Tax, reviewing appeals of denials of claims for refund.<ref>{{Cite web|title=Fact Sheet|url=https://www.boe.ca.gov/pdf/pub1.pdf|url-status=live|website=California Board of Equalization|archive-url=https://web.archive.org/web/20190425135215/http://www.boe.ca.gov/pdf/pub1.pdf |archive-date=2019-04-25 }}</ref>

However, the Board does continue to appraise and audit [[Public utility|public utilities]], [[Railway company|railroad companies]] and properties owned by counties outside of their own jurisdictions, known as 'state-assessed properties', and hear appeals from its own staff appraisals.

===Tax administration programs===
* State-assessed properties
* Private Railroad Car Tax

===Regulatory programs===
* County-assessed properties

===Appellate-only programs===
* Alcoholic Beverage Tax
* Tax on Insurers

{| role="presentation" class="wikitable mw-collapsible mw-collapsed"
| <strong>Former responsibilities (as of 2008)</strong>
|-
|
===Sales and use tax programs===
* Sales and Use Tax
* Bradley-Burns Uniform Local Sales and Use Tax
* District Transactions (Sales) and Use Tax

===Special tax and fee programs===
*'''[[Electronic Waste Recycling Fee]]'''
* '''Environmental Fees'''
** Hazardous Substances Tax
** Marine Invasive Species Fee (formerly Ballast Water Management Fee)
** Occupational Lead Poisoning Prevention Fee
*'''[[Excise|Excise Taxes]]'''
** Alcoholic Beverages Tax
** Alternative Cigarette Tax Stamp Program (ACTS)
** California Tire Fee
** Cigarette and Tobacco Products Tax
** Cigarette and Tobacco Products Licensing Program
** Emergency Telephone Users Surcharge
** Energy Resources Surcharge
** Insurance Tax
** Integrated Waste Management Fee
** Natural Gas Surcharge
*'''Fuel Taxes'''
** Aircraft Jet Fuel Tax
** Childhood Lead Poisoning Prevention Fee
** Diesel Fuel Tax
** International Fuel Tax Agreement (IFTA)
** Interstate User Diesel Fuel Tax
** Motor Vehicle Fuel Tax
** Oil Spill Response, Prevention, and Administration Fees
** Underground Storage Tank Maintenance Fee
** Use Fuel Tax

===Property Tax Programs===
* County-assessed droperties
* Private Railroad Car Tax
* State-assessed properties
* Timber Yield Tax

===Tax Appellate Programs===
* Bank and Corporation Tax Law
* Personal Income Tax
* Homeowner and Renter Property Tax Assistance Law
* Publicly Owned Property Assessment Review Program
* Taxpayers' Bill of Rights Law

|}

==See also==
{{Commons category}}
*[[Districts in California]]

== Notes ==
{{Notelist}}

==References==
<references/>

==External links==
* [http://www.boe.ca.gov Board of Equalization]

{{authority control}}

[[Category:State agencies of California|Board of Equalization]]
[[Category:Taxation in California]]
[[Category:US state tax agencies]]
[[Category:Government agencies established in 1879]]