In California, there is a state government agency whose institutions are elected by voters in each election cycle.

It is the Board of Equalization – or BOE. It plays an important role in California's finances, stability, and growth. However, voters are often unaware of what this office does and its importance. This differs from other positions that voters directly elect: governor, lieutenant governor, secretary of state, attorney general, treasurer, comptroller, superintendent of public education, and insurance commissioner. The fact that its members are elected, not appointed, indicates the importance of the state places on it. These members have a direct impact on the lives of the population, just as many as other elected positions. It is composed of four members elected for four-year terms, representing four districts, plus a fifth ex officio member, the State Comptroller. In November of the coming year, voters will be able to elect new representatives to this office.

“The Equalization Board plays a critical role in California's tax system,” State Assemblyman Mike Gipson, who has represented District 65, which includes cities in southern Los Angeles County, since 2014, told me in an email.

“When it functions properly, it helps ensure fairness, consistency, and accountability in property tax assessments across the state. This work is important because those assessments directly impact local services, schools, and families' cost of living,” Gipson added.

This assemblyman recently launched his candidacy to serve on the Equalization Board.

Affordability

Its coordination and oversight role can ensure the fairness and consistency that society needs for its harmonious functioning.

Tax Assessors

While the property tax assessors of California's 58 counties determine the assessment methods, the Equalization Board supervises and guides them. It establishes standards and regulations and ensures there is no discrepancy between appraisal methods in each county, including complex issues such as fluctuating construction costs and factors affecting amenities. It also directly addresses the public, providing assistance on issues such as navigating the intricacies of Proposition 19 of 2020, which protects housing for “Senior Citizens, Persons with Severe Disabilities, Families, and Victims of Wildfires or Natural Disasters.” In the fiscal year ending June 2023, the board oversaw a net tax value of $7.8 trillion, resulting in $85.3 billion in collected taxes that helped fund public education, roads and parks, and police and fire services. Limitations: It is not a perfect agency. It would be if its work were broader and its actions more publicly known.

For example, until 2017 the BOE was also responsible for sales tax control, a function that was subsequently transferred to the newly created California Department of Tax and Fee Administration (CDTFA).

According to Gibson, with that measure – AB 102 – “the Legislature stripped the Tax Equalization Board of important powers and created a new agency with limited oversight and little transparency.”

In short, The degree of transparency can interfere with the relevance of this agency and its contribution to the well-being of communities.

“I believe,” Gibson adds, “that fiscal matters must include oversight by elected officials who are accountable and whom the public can demand be transparent about. When that accountability is lacking, taxpayers are left unprotected and bureaucrats gain more power.”

“Modernizing the way the Board communicates, through clearer data, more accessible explanations, and consistent public engagement, would make the agency more relevant and accountable,” says the 59-year-old assemblyman.

“This includes making oversight of appraisals more visible, strengthening reporting on county practices, and ensuring the public knows where to turn when questions or disputes arise.”

Affordability, Once Again

The Board's appraisal decisions directly impact housing costs, rental pressures, and the resources available to cities, counties,and schools. It is there that tenants feel the effects of decisions made by officials. The equalization board is therefore a discreet but powerful actor in the daily lives of Californian families. It influences investment in neighborhoods, school funding, and equitable taxation throughout the state. Hence its role in affordability and the overall standard of living for the population. Hence the relevance of the Equalization Board in the political and economic discussion about our surroundings. Hence the importance of the board's composition. It requires experienced, trustworthy leaders, loyal to their position and the community they represent.

“A leader of the Board of Equality needs a solid understanding of how the system works, but, equally important, a clear sense of accountability to the public. This position requires independence, a commitment to fairness, and a willingness to ask tough questions when something doesn't add up,” says Gipson.

“It also,” she concludes, “requires humility: recognizing that when an institution loses public trust, rebuilding that trust begins with transparency, consistency, and respect for the communities affected by its decisions.”