Fourth District

The five-member Board of Equalization (BOE) is the nation's only publicly elected state tax commission. The BOE collects more than $50 billion annually in taxes and fees supporting state and local government services. It hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and plays a significant role in the assessment and administration of property taxes.

The BOE is comprised of four districts each with a population of approximately 9.5 million people. Voters from each district elect a Board Member as their representative. The fifth Board Member is the State Controller, who is elected statewide.

The Board of Equalization holds public meetings to offer taxpayers the opportunity to participate in tax appeal hearings and in the formulation of rules and regulations adopted by the Board, and to observe the Members as they carry out their official duties. Meetings are held throughout the year. The Board meets monthly in Sacramento and as necessary in other California cities.

The BOE also holds Taxpayers' Bill of Rights hearings each year that allow taxpayers to make comments and suggestions regarding Board-administered laws and programs.


District Map

District 4 County Map

District Offices

Imperial

El Centro
1550 W. Main Street
El Centro, CA 92243-2832
Note: closed 12 noon to 1 p.m. M-F
Phone: 760-352-3431
Fax: 760-352-8149


Orange

Irvine
16715 Von Karman Avenue, Suite 200
Irvine, CA 92606-2444
Phone: 949-440-3473
Fax: 949-440-3482


Riverside

Rancho Mirage
35-900 Bob Hope Drive, Suite 280
Rancho Mirage, CA 92270-1768
Phone: 760-770-4828
Fax: 760-770-6876

Riverside
3737 Main Street, Suite 1000
Riverside, CA 92501-3395
Phone: 951-680-6400
Fax: 951-680-6796


San Diego

San Diego
15015 Avenue of Science, Suite 200
San Diego, California 92128
Phone: 858-385-4700
Fax: 858-675-4100


District Counties and Cities

Imperial County

Bombay Beach
Brawley
Calexico
Calipatria
El Centro
Heber
Holtville
Imperial
Niland
Ocotillo
Palo Verde
Salton City
Seeley
Westmorland
Winterhaven

Orange County

Aliso Viejo
Anaheim
Brea
Buena Park
Costa Mesa
Coto De Caza
Cypress
Dana Point
Fountain Valley
Fullerton
Garden Grove
Huntington Beach
Irvine
La Habra
La Palma
Ladera Ranch
Laguna Beach
Laguna Hills
Laguna Niguel
Laguna Woods
Lake Forest
Los Alamitos
Midway City
Mission Viejo
Newport Beach
Orange
Placentia
Rancho Santa Margarita
Rossmoor
San Clemente
San Juan Capistrano
Santa Ana
Seal Beach
Stanton
Tustin
Villa Park
Westminster
Yorba Linda

Riverside County

Aguanga
Anza
Banning
Beaumont
Bermuda Dunes
Blythe
Cabazon
Calimesa
Canyon Lake
Cathedral City
Cherry Valley
Coachella
Corona
Desert Center
Desert Hot Springs
Eastvale
Garnet
Hemet
Highgrove
Homeland
Indian Wells
Indio
Jurupa Valley
La Quinta
Lake Elsinore
Lakeview
Mead Valley
Meadowbrook
Mecca
Menifee
Moreno Valley
Mountain Center
Murrieta
Norco
North Shore
Nuevo
Oasis
Palm Desert
Palm Springs
Perris
Rancho Mirage
Ripley
Riverside
Romoland
San Jacinto
Sky Valley
Temecula
Thermal
Thousand Palms
Whitewater
Wildomar
Winchester

San Bernardino County

Bloomington
Colton
Fontana
Grand Terrace
Highland
Joshua Tree
Loma Linda
Mentone
Morongo Valley
Muscoy
Redlands
Rialto
San Bernardino
Twentynine Palms
Yucaipa
Yucca Valley

San Diego County

Alpine
Bonita
Bonsall
Borrego Springs
Bostonia
Boulevard
Campo
Carlsbad
Chula Vista
Coronado
Crest
Del Mar
Descanso
El Cajon
Encinitas
Escondido
Fallbrook
Harbison Canyon
Imperial Beach
Jacumba
Jamul
Julian
La Mesa
Lake San Marcos
Lakeside
Lemon Grove
Mount Laguna
National City
Oceanside
Pine Valley
Potrero
Poway
Rainbow
Ramona
Rancho Santa Fe
San Diego
San Marcos
Santee
Solana Beach
Spring Valley
Valley Center
Vista