California State Board of Equalization Faces Key Elections and Reduced Powers in 2026
In 2026, California voters will elect members to all four district seats of the California State Board of Equalization (BOE), an obscure but historically significant elected body. Each district represents approximately 10 million residents, making BOE members responsible for populations larger than many U.S. states. A fifth seat on the board is held ex officio by the state controller, currently Democrat Malia Cohen, who is also seeking re-election. Established in 1879, the BOE is the only elected tax board among the 50 states, originally tasked with equalizing taxation across California's counties. However, its powers were significantly curtailed in 2017 by Assembly Bill 102, signed by Governor Jerry Brown. Most of its authority was transferred to two new governor-appointed bureaucracies: the California Department of Tax and Fee Administration and the Office of Tax Appeals. Despite these reductions, the BOE still oversees 58 county tax assessors, sets statewide property tax rules, assesses and collects the... 
