ภาษาไทย (Thai)
Tiếng Việt (Vietnamese)
한국어 (Korean)
Español (Spanish)
中文 (Chinese)

About Board of Equalization

The five-member Board of Equalization is the nation's only publicly elected state tax commission. The Board collects nearly $53 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 Board's five Members serve concurrent four-year terms. One Member is elected from each of California's four Equalization Districts. The State Controller, elected at large, serves as the Board's fifth Member.

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