About the Board
The Board of Equalization
Established in 1879 by a constitutional amendment, the California State Board of Equalization was initially charged with responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state. Today, BOE administers 34 tax and fee programs, 32 of which produce revenues of $52.5 billion annually. More than one million businesses in nearly every field of commercial activity are registered with BOE. The taxes they pay support schools, hospitals, police, roads, and a host of other essential services.
The Board of Equalization is the only elected tax commission in the nation. The five constitutional officers who make up the Board serve concurrent four-year terms. Four of the Board Members are elected from districts of approximately 9.5 million in population. The fifth Board Member is the State Controller, who is elected statewide. The Board’s mission is to serve the public through fair, effective, and efficient tax administration.