BOE Disclosure Office – Access to Public Records
The following information is provided to assist individuals who wish to gain access to records maintained by the Board of Equalization (BOE). The (BOE) administers Property Tax, Alcoholic Beverage Tax, and Tax on Insurers programs.
The Board of Equalization (BOE) is committed to complying with the letter and spirit of California's public access laws.
The Public Records Act (Government Code section 6250 et seq.) requires the BOE to provide public access to any records we maintain, unless the records are legally exempt from disclosure. Any person can file a Public Records Act request. The Board has adopted 18 California Code of Regulations, section 8000 et seq., which provide guidance on how to make a Public Records Act Request.
The Information Practices Act (Civil Code section 1798 et seq.) generally allows individuals to have access to their personal information maintained in BOE files, including financial information such as tax records. The Information Practices Act also restricts the disclosure of personal information to third parties. Requests must be filed by the taxpayer.
Please visit the California Department of Tax and Fee Administration website to request Business Tax and Fee records.
How Do I Obtain a Copy Of…
To view or obtain public records, please review the helpful links below, as you may find the information you are looking for on our webpage. You may also contact the BOE to view or obtain copies of public records. You will need to file a request that contains a specific description of the records you are seeking. If your request is not clear, our office will help you make it more focused.
You will receive a response within 10 days of the date that our office receives the request stating whether we can legally share the records you need. Additionally, we will provide the records to you or an estimate as to when we can have them ready for you. If the law prohibits us from disclosing certain records, we will send you a letter explaining why.
Exemptions to Disclosure
Under some circumstances, the Public Records Act affords agencies a variety of discretionary exemptions which they may utilize as a basis for withholding records from disclosure. These exemptions generally include personnel records, investigative records, drafts, and material made confidential by other state or federal statutes. In addition, a record may be withheld whenever the public interest in nondisclosure clearly outweighs the public interest in disclosure.
Common Document Requests
- Financial disclosure filings. The Statements of Economic Interests (California Form 700) for Board of Equalization Members and staff are available upon request.
- Taxpayer records. Most individual taxpayers' records are exempt from public disclosure. However, taxpayers or their representatives may request free copies from our office (see contact information below).
Costs For Records
We generally charge 10 cents a page for copies. However, if you request less than $10 worth of copies in a three-month period, this fee can be waived. Electronic delivery of records is without cost.
Mailing Address:State Board of Equalization
Disclosure Office, MIC 121
450 N Street
PO Box 842879
Sacramento, CA 94279-0121