"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:
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.
Members of the Board meet monthly in Sacramento to adopt regulations, perform ministerial functions, and set policy for the direction of BOE staff with regard to the foregoing programs. The Board also sets the taxable value of property owned by California's public utilities and railroads and the assessable value of private railroad cars operated in California. The Board hears and decides specified taxpayer appeals related to the Property Tax, Alcoholic Beverage Tax, and Tax on Insurers Programs. The Board appoints an Executive Director to head the agency and manage the activities of BOE staff."
[From the BOE website. For informational purposes only. The candidate is not endorsed by the BOE.]
BOE District 2 Counties:
"Alameda, Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Sonoma, Trinity, [and] Ventura".
(Map image source: https://www.wedrawthelinesca.org/final_maps)
Copyright © 2022 Peter Coe Verbica for Board of Equalization District 2 - 2022 - All Rights Reserved.
Paid for Peter Coe Verbica for Board of Equalization, District 2 2022. FPPC #1444455