The State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The areas of authority of the Board fall into four broad areas: sales and use taxes, property taxes, special taxes, and acting as an appellate body for franchise and income tax appeals (which are collected by the Franchise Tax Board).[1] The BOE is the only publicly elected tax commission in the United States.[2]
The board is made up of four directly elected members, each representing a district for four-year terms, along with the State Controller, who is elected on a statewide basis, serving as the fifth member. The current board members are:
The terms of all five members, including the State Controller, are due to end on January 5, 2015 (only Runner and Horton are eligible to run for re-election, as term limits prevent Yee, Steel, and Chiang from seeking another term).[2] As of 2008, the agency employed approximately 3,950 people throughout the state.[3]
Contents |
The State Board of Equalization was created in 1879 by an amendment to the California Constitution. Its original mandate was to ensure that property tax assessments were uniform and equal across all counties in the state.[1]
Prior to the creation of the state income, sales, and fuel taxes in the 1930s, California's state government was almost completely supported by property taxes, which were and still are assessed at the county level by elected assessors. Of course, assessors were tempted to boost their popularity with county voters by undervaluing voters' property (and thereby lowering their taxes). This presented the risk of counties with honest assessors paying more than their fair share of the burden of operating the state government, so the Board of Equalization was created to equalize the burden.
For the purposes of tax administration, the BOE divides the state into four Equalization districts, each with its own elected board member.[2][3]
The first Equalization District is made up of the following counties: Alameda, Colusa, Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Clara, Santa Cruz, Solano, Sonoma, Trinity, Yolo, and a portion of Santa Barbara.
The second Equalization District is made up of the following counties: Alpine, Amador, Butte, Calaveras, El Dorado, Fresno, Glenn, Inyo, Kern, Kings, Lassen, Madera, Mariposa, Merced, Modoc, Mono, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, Sierra, Siskiyou, Stanislaus, Sutter, Tehama, Tulare, Tuolumne, Ventura, Yuba, a portion of Los Angeles, a portion of San Bernardino, and a portion of Santa Barbara.
The third Equalization District is made up of the following counties: Imperial, Orange, Riverside, San Diego, a portion of Los Angeles, and a portion of San Bernardino.
The fourth Equalization District is made up of 73 of the 88 cities in Los Angeles County: Agoura Hills, Alhambra, Arcadia, Artesia, Avalon, Baldwin Park, Bell, Bell Gardens, Bellflower, Beverly Hills, Burbank, Calabasas, Carson, Cerritos, City of Industry, Commerce, Compton, Covina, Cudahy, Culver City, Diamond Bar, Downey, El Monte, El Segundo, Gardena, Glendale, Glendora, Hawaiian Gardens, Hawthorne, Hermosa Beach, Hidden Hills, Huntington Park, Inglewood, La Cañada Flintridge, La Habra Heights, La Mirada, La Puente, Lakewood, Lawndale, Lomita, Long Beach, Los Angeles, Lynwood, Malibu, Manhattan Beach, Maywood, Monrovia, Montebello, Monterey Park, Norwalk, Paramount, Pasadena, Pico Rivera, Redondo Beach, Rosemead, San Fernando, San Gabriel, San Marino, Santa Fe Springs, Santa Monica, Sierra Madre, Signal Hill, South El Monte, South Gate, South Pasadena, Temple City, Torrance, Vernon, Walnut, West Covina, West Hollywood, Westlake Village, and Whittier.
| Year | 1st District | 2nd District | 3rd District | 4th District | State Controller |
|---|---|---|---|---|---|
| 1879 | James L. King | Moses M. Drew | Warren Dutton | Tyler D. Heiskel | Daniel M. Kenfield |
| 1880 | |||||
| 1881 | |||||
| 1882 | |||||
| 1883 | Charles Gildea | L. C. Morehouse | C. E. Wilcoxon | John Markley | John P. Dunn |
| 1884 | |||||
| 1885 | |||||
| 1886 | |||||
| 1887 | Gordon E. Sloss | John T. Gaffey | |||
| 1888 | |||||
| 1889 | |||||
| 1890 | |||||
| 1891 | J. S. Swan | Richard H. Beamer | James R. Hebbron | Edward P. Colgan | |
| 1892 | |||||
| 1893 | |||||
| 1894 | |||||
| 1895 | A. Chesebrough | George L. Arnold | |||
| 1896 | |||||
| 1897 | |||||
| 1898 | |||||
| 1899 | J. G. Edwards | Alexander Brown | Thomas O. Toland | ||
| 1900 | |||||
| 1901 | |||||
| 1902 | |||||
| 1903 | William H. Alford | Frank Mattison | |||
| 1904 | |||||
| 1905 | |||||
| 1906 | A. B. Nye | ||||
| 1907 | Joseph H. Scott | Richard E. Collins | Jeff McElvaine | ||
| 1908 | |||||
| 1909 | |||||
| 1910 | |||||
| 1911 | Edward M. Rolkin | John Mitchell | |||
| 1912 | |||||
| 1913 | John S. Chambers | ||||
| 1914 | |||||
| 1915 | John C. Corbett | ||||
| 1916 | |||||
| 1917 | |||||
| 1918 | |||||
| 1919 | Phillip D. Wilson | ||||
| 1920 | |||||
| 1921 | Ray L. Riley | ||||
| 1922 | |||||
| 1923 | Harvey G. Cattell | ||||
| 1924 | |||||
| 1925 | |||||
| 1926 | |||||
| 1927 | John C. Corbett | Fred E. Stewart | |||
| 1928 | |||||
| 1929 | |||||
| 1930 | |||||
| 1931 | |||||
| 1932 | |||||
| 1933 | |||||
| 1934 | |||||
| 1935 | Orfa Jean Shnotz | ||||
| 1936 | |||||
| 1937 | Harry B. Riley | ||||
| 1938 | |||||
| 1939 | George R. Reilly | William G. Bonelli | |||
| 1940 | |||||
| 1941 | |||||
| 1942 | |||||
| 1943 | James H. Quinn | ||||
| 1944 | |||||
| 1945 | |||||
| 1946 | Thomas Kuchel | ||||
| 1947 | Jerrold L. Seawell | ||||
| 1948 | |||||
| 1949 | |||||
| 1950 | |||||
| 1951 | |||||
| 1952 | |||||
| 1953 | Robert C. Kirkwood | ||||
| 1954 | Paul R. Leake | ||||
| 1955 | Robert E. McDavid | ||||
| 1956 | |||||
| 1957 | |||||
| 1958 | |||||
| 1959 | John W. Lynch | Richard Nevins | Alan Cranston | ||
| 1960 | |||||
| 1961 | |||||
| 1962 | |||||
| 1963 | |||||
| 1964 | |||||
| 1965 | |||||
| 1966 | |||||
| 1967 | Houston I. Flournoy | ||||
| 1968 | |||||
| 1969 | |||||
| 1970 | |||||
| 1971 | William M. Bennett | ||||
| 1972 | |||||
| 1973 | |||||
| 1974 | |||||
| 1975 | Kenneth Cory | ||||
| 1976 | Iris G. Sankey | ||||
| 1977 | |||||
| 1978 | |||||
| 1979 | Ernest J. Dronenburg Jr. | ||||
| 1980 | |||||
| 1981 | |||||
| 1982 | |||||
| 1983 | Conway H. Collis | ||||
| 1984 | |||||
| 1985 | |||||
| 1986 | |||||
| 1987 | William M. Bennett | Conway H. Collis | Ernest J. Dronenburg, Jr. | Paul Carpenter | Gray Davis |
| 1988 | |||||
| 1989 | |||||
| 1990 | |||||
| 1991 | Brad Sherman | Matt Fong | |||
| 1992 | |||||
| 1993 | |||||
| 1994 | |||||
| 1995 | Johan Klehs | Dean Andal | Brad Sherman | Kathleen Connell | |
| 1996 | |||||
| 1997 | John Chiang | ||||
| 1998 | |||||
| 1999 | Claude Parrish | ||||
| 2000 | |||||
| 2001 | |||||
| 2002 | |||||
| 2003 | Carole Migden | Bill Leonard | Steve Westly | ||
| 2004 | |||||
| 2005 | Betty T. Yee | ||||
| 2006 | |||||
| 2007 | Michelle Park Steel | Judy Chu | John Chiang | ||
| 2008 | |||||
| 2009 | |||||
| 2010 | Barbara Alby / Sean Wallentine | Steve Shea / Jerome Horton | |||
| 2011 | George Runner | Jerome Horton |
The State Board of Equalization administers the following tax and fee programs:[4][5]
For more information on sales and use taxes in California, see the "California" section of Sales taxes in the United States.