For Immediate Release
December 16, 2025
Contact: Lisa Renati
1-916-274-3563
Sally J. Lieber Elected as BOE Chair for 2026
Ted Gaines Elected as Vice Chair
Sacramento — At its December 2025 Board Meeting, the California State Board of Equalization (BOE) elected Sally J. Lieber as Chair and Ted Gaines as Vice Chair for 2026.
“I'm truly honored to be elected Chair of the State Board of Equalization. In the year ahead, the Board will focus on developing fair and thoughtful property tax policies and strengthening transparency and accountability, so our work delivers meaningful results for every California community,” said incoming Chair Lieber.
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, having previously served as Speaker pro Tempore and as a member of the Assembly's Revenue and Taxation Committee. Incoming Chair Lieber was also a member of the Mountain View City Council and is currently serving as Vice Chair of the Board.
“It has been an honor to serve as Chairman of the Board for 2025, and I am grateful to my colleagues for allowing me to serve as Vice Chair in 2026,” said incoming Vice Chair Gaines.
The California State Board of Equalization (BOE) is the nation's only elected tax board. It includes four elected Board Members who represent equalization districts and the State Controller. Since 1879, the BOE has carried out its constitutional and statutory duties to support fair and equitable property tax administration in California. The BOE oversees the work of the state's 58 County Assessors to help ensure assessment practices are uniform statewide. The BOE also directly assesses the property of regulated railroads and certain public utilities. In addition, the BOE collects the Private Railroad Car Tax, and administers the Alcoholic Beverage Tax and Tax on Insurers programs. BOE's critical role in California's property tax system helps protect the tax revenues that schools, local communities, and the State depend on every day.
Board Members
State Controller
Executive Director