Sally J. Lieber


Dear Friends,

It is a great privilege to serve as a Member of the State Board of Equalization, our nation's only elected tax commission.

In the Golden State, we are joined in a common destiny: to build a fair and just future, and to reinforce the California Dream, for all who will follow us in the years ahead.

The work that is done every day at the State Board of Equalization (BOE) is essential in building that future. To learn more about the BOE, please review the Introduction to the BOE (Pub 21G).

Under the California Constitution, the BOE's responsibilities include oversight of the administration of Property Taxes, the Alcohol Beverage Tax, and the Tax on Insurers. Revenues from these vital programs fund our schools and our state and local governments. In 2021, Property Taxes alone resulted in over $80 billion in revenue that funded our schools and local governments. For additional details, please review the latest BOE Fiscal Year 2021-22 Annual Report.

As Chair of the Board of Equalization, I am focused on serving the Second Equalization District comprised of almost 10 million residents in the 19 counties I represent, from Del Norte County in the north, along the Coast, to Ventura County in the South.

My life of activism and service has always been built around making sure that government truly meets the needs of the people I represent.

This is my personal philosophy and commitment that I carried with me every day as Speaker pro Tempore of the California Assembly, in local and regional government, and that I now carry as Chair of the BOE.

Please call upon me as your advocate, and whenever I can be of assistance. Together, we can build the fair and just future for California that we all deserve.

In service,
informal signature of Sally J. Lieber
Sally J. Lieber
Chair, Second District
California State Board of Equalization