Back to Top


Fourth District

The five-member Board of Equalization (BOE) is the nation's only publicly elected state tax commission. Until recently, the BOE collected more than $60 billion annually in taxes and fees supporting state and local government services. It heard business tax appeals, acted as the appellate body for franchise and personal income tax appeals, and played a significant role in the assessment and administration of property taxes.

Recent legislative changes restructured the Board of Equalization into three entities. The Board of Equalization retained its duties of oversight and administration of property tax programs while other responsibilities shifted to two newly created agencies.

The BOE is comprised of four districts each with a population of approximately 9.5 million people. Voters from each district elect a Board Member as their representative. The fifth Board Member is the State Controller, who is elected statewide.

The Board of Equalization holds public meetings to offer taxpayers the opportunity to participate in tax appeal hearings and in the formulation of rules and regulations adopted by the Board, and to observe the Members as they carry out their official duties. Meetings are held throughout the year. The Board meets monthly in Sacramento and as necessary in other California cities.

The BOE also holds Taxpayers' Bill of Rights hearings each year that allow taxpayers to make comments and suggestions regarding Board-administered laws and programs.


District Map


District 4 County Map
Assembly Bill 102, July 2017




Wednesday, June 6, 2018 5:54 PM

Thank you!

I had hoped to add the voice of an experienced public servant to the political Board of Equalization and promote good governance. Thank all of you, friends and supporters, for believing in my message and helping me navigate the strange world of a political campaign. I want to especially thank all the political clubs, activists, and my fellow candidates for your support and encouragement. I will continue to believe there is room for voices from outside the political establishment. Fortunately, I return to a job I enjoy at the Board of Equalization protecting taxpayer rights as I have always done. I remain your dedicated public servant.

Tuesday, May 1, 2018 12:00 AM

OJB’s 2018 Primary Picks, Pt 1: Guv, Senate, BOE 4

Check out this blog post endorsement!

Thursday, March 22, 2018 12:00 AM

Secretary of State and Nextdoor Announce New Partnership to Inform Voters in Five Voter's Choice Act Counties

Committee to Elect David Dodson
Powered by - Political Websites