Watch/Listen On-Demand: California Politics Now hosts have election discussion with district 1 and 2 board of equalization candidates
- May 8
- 5 min read
Updated: 5 days ago
ONME News talks one-on-one with State of California executive branch, board of equalization candidates
On Wednesday, May 6, 2026, the ONME News team hosted the California Politics Now Election Forum Discussion featuring district 1and 2 candidates:
Board of Equalization District 1
Donald E. Williamson (D)
Nader F Shahatit (R)
Nelson Esparza (D)
Shannon Grove (R)
Dusty Beach (R)
District 1
Alpine, Amador, Butte, Calaveras, Colusa, El Dorado, Fresno, Glenn, Inyo, Kern, Kings, Lassen, Madera, Mariposa, Merced, Modoc, Mono, Nevada, Placer, Plumas, Sacramento, San Bernardino, San Joaquin, Shasta, Sierra, Siskiyou, Solano, Stanislaus, Sutter, Tehama, Tulare, Tuolumne, Yolo, Yuba
Board of Equalization District 2
(Incumbent) Sally J. Lieber (D)
Bill Shireman (R)
John Pimentel (D)
Mark McComas (R)
John Zaruka (R)
J. Brett Marymee (R)
District 2
Alameda, Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Sonoma, Trinity, Ventura
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.
State of California Controller Candidates
(Incumbent) Malia M. Cohen (D)
Herb W Morgan (R)
Meghann Adams (Peace and Freedom)
The California State Controller is an elected state executive office established by the California Constitution. The controller acts as the state's accountant and bookkeeper, tracking and controlling disbursement of state funds from the treasury. The controller also administers the Uniform State Payroll System, audits various state and local government programs, and disburses state aid to lower-level governments.
The controller serves on the Board of Equalization and the Franchise Tax Board. The areas of government audited and reviewed by the controller include school districts, the California State Lottery, oil and gas lease royalties, state agencies, and a multitude of local governments.
Key duties of the State Controller include:
●Financial Accountability: Tracking and controlling the disbursement of state funds from the treasury.
●Independent Auditing: Auditing state agencies, local governments, school districts, and the state lottery to ensure legal compliance.
●Unclaimed Property: Safeguarding lost or abandoned property (bank accounts, checks, etc.) until claimed by its rightful owner.
●Payroll Administration: Managing the Uniform State Payroll System for state government employees.
●Board Participation: Serving on critical boards such as the Franchise Tax Board (tax collection), CalPERS and CalSTRS (public pensions), and the State Lands Commission.
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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