Watch/Listen On-Demand: California Politics Now hosts have election discussion about district 3 and 4 board of equalization candidates
- May 15
- 4 min read
ONME News talks one-on-one with State of California executive branch, board of equalization candidates
On Tuesday, May 12, 2026, the ONME News team hosted the California Politics Now Election Forum Discussion featuring district 3 and 4 candidates:
Counties in Each Board of Equalization District
District 3
Los Angeles
Board of Equalization District 3
•Carlo Basail (Republican)
•Rudy Bermudez (Democratic), former state assemblyman (2002–2006), taxpayer advisor
•Mike Gipson (Democratic), state assemblymember from the 65th district (2014-present)
•Stephan Hohil (Republican)
•Zhijing Liu (Democratic) banker
•Marie Manvel (No party preference)
•Rey Portela (Republican) licensed Tax Preparer
•Baru Alejandro Sanchez (Democratic) CPA/Internal Auditor
•Samuel P. Sukaton (Democratic), labor organizer
•Yvonne Yiu (Democratic), former Monterey Park city councilmember (2020-2024), candidate for SD-25 in 2024, and candidate for state controller in 2022, public finance boardmember
District 4
Imperial, Orange, Riverside, San Bernardino, San Diego
Board of Equalization District 4
Martin Arias (Democratic), taxpayer advocate in San Diego County accessor office
Denis Bilodeau (Republican), Orange city councilmember and Orange County Water District board member, Taxpayer Association President
Gardner Osborne (Libertarian) Enrolled Agent
Cody Petterson (Democratic), member of the San Diego Unified School District Board of Education, Equalization Boardmember Deputy
Tom Umberg (Democratic), state senator from the 34th district, Small Businessman
The BOE has a critical role in California's property tax system. The BOE is responsible for assessing property owned or used by railroads and privately-held public utilities and for ensuring statewide uniformity in the assessment of properties by the 58 County Assessors.
The State Board of Equalization (BOE) was created in 1879 by a constitutional amendment and charged with the responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state. The BOE is responsible for property tax programs, the Alcoholic Beverage Tax, the Tax on Insurers, and the Private Railroad Car Tax.
•While the state does not rely on property taxes as a source of revenue, there are revenue implications for the state if there are any incorrect assessments of real property. State law annually guarantees California schools a minimum amount of funding each year, and the state is responsible for backfilling shortfalls in education funding under Proposition 98.
•Assessments at more or less than full taxable value result in a misallocation of revenues.
PROPERTY TAXES ($85.3 billion in property tax levies) In fiscal year 2021-22, the net statewide assessed value was $7.8 trillion, resulting in $85.3 billion of property tax levies and directly funding schools and local governments.
State-Assessed Properties ($133.9 billion in value, $2.16 billion in local property tax levies) The BOE is responsible for the appraisal and audit of state-assessed public utility companies and railroad companies. For the 2022-23 roll, the assessed value for state-assessed properties was $133.9 billion, which produced $2.16 billion in local property tax revenues. The BOE hears appeals of state assessments.
County-Assessed Properties ($7.6 trillion in value, $83.1 billion in general property tax levies) The BOE is responsible for oversight of California’s 58 County Assessors. For fiscal year 2021-22, county assessed property values reached $7.6 trillion, and county-assessed properties produced an estimated $83.1 billion in local property tax revenues.
County-Assessed Properties ($7.6 trillion in value, $83.1 billion in general property tax levies) The BOE is responsible for oversight of California’s 58 County Assessors. For fiscal year 2021-22, county assessed property values reached $7.6 trillion, and county-assessed properties produced an estimated $83.1 billion in local property tax revenues.
OTHER TAXES
Alcoholic Beverage Tax ($429 million to the state’s General Fund) The Alcoholic Beverage Tax is a per-gallon excise tax collected on the sale, distribution, or importation of alcoholic beverages in California by parties licensed with the Department of Alcoholic Beverage Control. As part of an interagency agreement, California Department of Tax and Fee Administration (CDTFA) collects the tax and administers some of the program’s functions on behalf of the BOE. The BOE hears all appeals for claims for refund and petitions for redetermination.
Tax on Insurers ($2.9 billion to the state’s General Fund) The Tax on Insurers is measured by gross premiums received by insurance companies upon their business done in California. Tax assessments are issued against insurance companies based on the data they report on their insurance tax returns. As part of an interagency agreement, CDTFA issues deficiency assessments refunds and receives appeals on behalf of the BOE. The BOE hears all appeals for claims for refund and petitions for redetermination.
Private Railroad Car Tax ($9.8 million to the state’s General Fund) The Private Railroad Car Tax is a tax retained by the state and is in lieu of all local ad valorem property taxes. Private railcar owners pay the private railroad car tax on railcars operated in California. The BOE makes annual assessments of privately-owned railroad cars operating within the state, and levies and collects the tax. For 2022-23, the assessed value for private railroad cars totaled $845.4 million. The private railroad car tax produced an estimated $9.8 million in property tax revenues for the state’s General Fund.
WHERE TO WATCH AND LISTEN TO THE ONME NETWORK FORUMS
Online on-demand
ONME TV (video)
ONME Podcast Network (audio)
Shareable Third-Party Audio Podcast
Upcoming Election Forum Candidate Sing-Up Below
Each online discussion allows candidates to speak to constituents across California for up to 60 minutes for 3-5 candidates per session and 90 minutes for 5-8 candidates per session. ONME News has created forums for the following state elected positions: governor, lieutenant governor, treasurer, insurance commissioners, state controller, superintendent of public instruction, secretary of state, and board of equalization.
Candidates can register and RSVP below to be included in the forum. (Candidates will be present online only.)
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