California State Board of Equalization

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California State Board of Equalization

Partisan makeup of the Board of Equalization.
Board overview
Formed	1879 (1879)
Type	Tax administration and fee collection
Jurisdiction	Government of California
Headquarters	Sacramento, California
Employees	400
Board executives	Ted Gaines, First District Sally Lieber, Second District Tony Vazquez, Third District Mike Schaefer, Fourth District Malia Cohen, State Controller
Website	www.boe.ca.gov

The California 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 attempt to ensure that counties fairly assess property taxes, collect excises taxes on alcoholic beverages, administer the insurance tax program, and other tax collection related activities.^[1]

The BOE is the only publicly elected tax commission in the United States.^[2] It 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. 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).