Established in 1879 by a constitutional amendment, the BOE was initially charged with responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state. Currently the tax programs administered by the BOE are concentrated in four general areas: sales and use taxes, property taxes, special taxes and the tax appellate program.
Currently, BOE-administered taxes and fees produced $53.7 billion
dollars annually to provide essential services for the people of
California. BOE administered programs provided approximately
34 percent of the annual revenue for state government and $9.1 billion
in funding for local governments from local and district sales and use
taxes.
BOE-administered revenues support hundreds of state and local
government programs and services, including schools and colleges,
hospitals and health care services, criminal justice, correctional, and
social welfare programs, law enforcement, consumer services, natural
resource management, and transportation and housing programs.
In addition to administering key state revenue programs, the BOE plays
a critical role with regard to California property taxes. Further, it
acts as the appellate body for franchise and income tax appeals.
California
The five-member Board of Equalization is the nation's only publicly
elected state tax commission. The Board collects $53.7 billion annually
in taxes and fees supporting state and local government services. It
hears business tax appeals, acts as the appellate body for franchise
and personal income tax appeals, and plays a significant role in the
assessment and administration of property taxes.
The Board's five Members serve concurrent four-year terms. One Member
is elected from each of California's four Equalization Districts. The
State Controller, elected at large, serves as the Board's fifth Member.
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 Board also holds Taxpayers' Bill of Rights hearings each year that allow taxpayers to make comments and suggestions regarding Board-administered laws and programs.
The BOE’s 4th District encompasses a large portion of Southern California, including all or most of the counties of Orange, Riverside, San Diego, San Bernardino, and Imperial, comprising of nearly 10 million residents.
