California State Board of Equalization Employee Directory
Government AdministrationCalifornia, United States501-1000 Employees
The California State Board of Equalization, based in Sacramento, is a mid-sized state government agency focused on tax administration. It stands out as the only elected tax board in the United States and is made up of four district members plus the State Controller. Since its establishment in 1879, its core constitutional and statutory responsibilities have included supervising California's county assessors to keep property assessments uniform across the state. The board also directly taxes the property of regulated railroads and certain public utilities, administers the private railroad car tax, and manages duties related to alcoholic beverages and insurers. By promoting fair and equitable property tax administration, BOE helps safeguard the funds that support schools, local communities, and state governance.