California State Board of Equalization

The California State Board of Equalization (BOE) is an elected government body headquartered in Sacramento, California. Comprised of four Equalization District Members and the State Controller, the BOE has served California since 1879. The BOE plays a crucial role in California's tax system. Its primary responsibility is to oversee the 58 County Assessors, ensuring property assessments are uniform and consistent across the state. The BOE also directly assesses property owned by regulated railroads and certain public utilities, collects the private railroad car tax, and manages the Alcoholic Beverage Tax and Tax on Insurers. The BOE distinguishes itself as the only elected tax board in the United States. Its commitment to fair and equitable assessments safeguards the tax revenue essential for funding schools, local communities, and state programs in California. For more information, visit the BOE website at boe.ca.gov.