News Release
For Immediate Release
December 13, 2023
NR 23-09
Contact: Peter Kim

Sally J. Lieber Elected as BOE Chair for 2024
Ted Gaines Elected as Vice Chair

Sacramento—At its December 2023 Board Meeting, the California State Board of Equalization (BOE) elected Sally J. Lieber as Chair and Ted Gaines as Vice Chair for 2024.

Incoming Chair Lieber currently serves as Vice Chair. As Chair, she will also serve on the Franchise Tax Board, along with the State Controller and the Director of the Department of Finance.

“I am grateful to my colleagues for electing and trusting me to lead the Board as Chair for 2024,” said incoming Chair Lieber. “The BOE is critical to ensuring that California's property tax system is fair, effective, and efficient, and I am committed to protecting the dollars that the state and local governments rely on every day.”

Incoming Chair Lieber was elected to the BOE in 2022, representing the Second Equalization District, which includes 19 counties extending from Del Norte County in the north to Ventura County in the south. She is a former member of the California State Assembly, previously serving as Speaker pro Tempore and as a member of the Assembly Revenue and Taxation Committee. Incoming Chair Lieber also served on the Mountain View City Council.

Incoming Vice Chair Gaines was first elected to the BOE in 2018 and re-elected in 2022, representing the First Equalization District, which includes all or parts of 34 counties extending from Siskiyou and Modoc Counties in the north to San Bernardino County in the south. He has previously served 12 years in both the California State Assembly and State Senate, and as a member of the Placer County Board of Supervisors for eight years.

“It is an honor to be elected as Vice Chair of the Board and I look forward to serving as a taxpayer advocate working with the Board, County Assessors, and stakeholders across the state,” said incoming Vice Chair Gaines.

The California State Board of Equalization (BOE) is the only elected tax board in the country, and it is comprised of four Equalization District Members and the State Controller. Since 1879, the BOE's constitutional and statutory duties include the oversight of the 58 County Assessors to ensure assessment practices are uniform and consistent statewide. In addition, the BOE directly assesses the property of regulated railroads and certain public utilities, collects the Private Railroad Car Tax, and is responsible for the Alcoholic Beverage Tax and Tax on Insurers. BOE's critical role in property tax administration by promoting fair and equitable assessments protects the tax dollars that schools, local communities, and the State of California depend on every day.


First District
Second District
San Francisco
Third District
Santa Monica
Fourth District
San Diego
State Controller
Executive Director