State Board of Equalization (California)

The State Board of Equalization (BOE) is a public agency charged with tax administration

Tax

To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

and fee collection

Fee

A fee is the price one pays as remuneration for services. Fees usually allow for overhead, wages, costs, and markup.Traditionally, professionals in Great Britain received a fee in contradistinction to a payment, salary, or wage, and would often use guineas rather than pounds as units of account...

in the state of California

California

California is a state located on the West Coast of the United States. It is by far the most populous U.S. state, and the third-largest by land area...

in the United States

United States

The United States of America is a federal constitutional republic comprising fifty states and a federal district...

. The areas of authority of the Board fall into four broad areas: sales

Sales tax

A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale....

and use tax

Use tax

A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise "tax free" tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state , regardless of where the purchase took place...

es, property tax

Property tax

A property tax is an ad valorem levy on the value of property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state or a municipality...

es, special taxes, and acting as an appellate body for franchise

Franchise tax

Franchise tax is a tax charged by some US states to corporations with a nexus with those states. The common feature of a state's franchise tax is that it is not based on income...

and income tax

Income tax

An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...

appeals (which are collected by the Franchise Tax Board

California Franchise Tax Board

The California Franchise Tax Board collects state personal income tax and corporate income tax of California. It is part of the California State and Consumer Services Agency....

). The BOE is the only publicly elected tax commission in the United States.

The board is made up of four directly elected members, each representing a district

Districts in California

There are several different types of districts in California. The U.S. state of California is geographically divided into various districts for political and administrative purposes.-Congressional Districts:...

for four-year terms, along with the State Controller

California State Controller

The State Controller is the Chief Financial Officer of the State of California in the United States. The post has broader responsibilities and authority than the California State Treasurer...

, who is elected on a statewide basis, serving as the fifth member. The current board members are:

Betty T. Yee
Betty T. Yee
Betty T. Yee （余淑婷）is a member of the California Board of Equalization.A native of San Francisco's Parkside district, Yee's parents hailed from the Canton region of China from which they immigrated in 1956. She worked in her family's neighborhood business while growing up...

(First District)
George Runner
George Runner
George C. Runner, Jr. is the Republican Board Member for District 2 of the five-member California Board of Equalization ....

(Second District)
Michelle Park Steel
Michelle Park Steel
Michelle Eunjoo Park Steel is the Vice Chair of the California Board of Equalization, the Republican member representing the Board's 3rd District. She is currently the highest ranking Korean American officeholder in the United States....

(Third District)
Jerome Horton
Jerome Horton
Jerome Edgar Horton is the Chair of the California Board of Equalization and is also member for the 4th District...

(Fourth District)
John Chiang
John Chiang (California politician)
John Chiang is a Democratic politician and has been California State Controller since January 8, 2007. He previously served as Chair of the California Board of Equalization and represented the Fourth District, primarily serving southern Los Angeles County...

(State Controller)

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 limit

Term limit

A term limit is a legal restriction that limits the number of terms a person may serve in a particular elected office. When term limits are found in presidential and semi-presidential systems they act as a method to curb the potential for monopoly, where a leader effectively becomes "president for...

s prevent Yee, Steel, and Chiang from seeking another term). As of 2008, the agency employed approximately 3,950 people throughout the state.

History

The State Board of Equalization was created in 1879 by an amendment

Constitutional amendment

A constitutional amendment is a formal change to the text of the written constitution of a nation or state.Most constitutions require that amendments cannot be enacted unless they have passed a special procedure that is more stringent than that required of ordinary legislation...

to the California Constitution

California Constitution

The document that establishes and describes the duties, powers, structure and function of the government of the U.S. state of California. The original constitution, adopted in November 1849 in advance of California attaining U.S. statehood in 1850, was superseded by the current constitution, which...

. Its original mandate was to ensure that property tax assessments were uniform and equal across all counties in the state.

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.

Equalization districts

For the purposes of tax administration, the BOE divides the state into four Equalization districts

Districts in California

, each with its own elected board member.

First district

The first Equalization District is made up of the following counties: Alameda

Alameda County, California

Alameda County is a county in the U.S. state of California. It occupies most of the East Bay region of the San Francisco Bay Area. As of the 2010 census it had a population of 1,510,271, making it the 7th most populous county in the state...

, Colusa

Colusa County, California

Colusa County is a county located in the Central Valley of the U.S. state of California, northwest of state capital Sacramento. As of the 2010 census, its population was 21,419. The county seat is Colusa.-History:...

, Contra Costa

Contra Costa County, California

Contra Costa County is a primarily suburban county in the San Francisco Bay Area of the U.S. state of California. As of the 2010 census, it had a population of 1,049,025...

, Del Norte

Del Norte County, California

Del Norte County is a county located at the far northwest corner of the U.S. state of California on the Pacific adjacent to the Oregon border. As of the 2010 census, it had a population of 28,610. The county seat is Crescent City, the county's only incorporated city. Del Norte is the abbreviated...

, Humboldt

Humboldt County, California

Humboldt County is a county in the U.S. state of California, located on the far North Coast 200 miles north of San Francisco. According to 2010 Census Data, the county’s population was 134,623...

, Lake

Lake County, California

Lake County is a county located in the north central portion of the U.S. state of California, north of the San Francisco Bay Area. It takes its name from Clear Lake, the dominant geographic feature in the county and the largest natural lake wholly within California...

, Marin

Marin County, California

Marin County is a county located in the North San Francisco Bay Area of the U.S. state of California, across the Golden Gate Bridge from San Francisco. As of 2010, the population was 252,409. The county seat is San Rafael and the largest employer is the county government. Marin County is well...

, Mendocino

Mendocino County, California

Mendocino County is a county located on the north coast of the U.S. state of California, north of the greater San Francisco Bay Area and west of the Central Valley. As of the 2010 census, the population was 87,841, up from 86,265 at the 2000 census...

, Monterey

Monterey County, California

Monterey County is a county located on the Pacific coast of the U.S. state of California, its northwestern section forming the southern half of Monterey Bay. The northern half of the bay is in Santa Cruz County. As of 2010, the population was 415,057. The county seat and largest city is Salinas...

, Napa

Napa County, California

Napa County is a county located north of the San Francisco Bay Area in the U.S. state of California. It is coterminous with the Napa, California, Metropolitan Statistical Area. As of 2010 the population is 136,484. The county seat is Napa....

, San Benito

San Benito County, California

San Benito County is a county located in the Coast Range Mountains of the U.S. state of California, south of San Jose. As of 2010 the population was 55,269. The county seat is Hollister, which includes nearly two-thirds of the county's population. El Camino Real passes through the county and...

, San Francisco

San Francisco, California

San Francisco , officially the City and County of San Francisco, is the financial, cultural, and transportation center of the San Francisco Bay Area, a region of 7.15 million people which includes San Jose and Oakland...

, San Luis Obispo

San Luis Obispo County, California

San Luis Obispo County is a county located along the Pacific Ocean in the Central Coast of the U.S. state of California, between Los Angeles and the San Francisco Bay Area. As of the 2010 census its population was 269,637, up from 246,681 at the 2000 census...

, San Mateo

San Mateo County, California

San Mateo County is a county located in the San Francisco Bay Area of the U.S. state of California. It covers most of the San Francisco Peninsula just south of San Francisco, and north of Santa Clara County. San Francisco International Airport is located at the northern end of the county, and...

, Santa Clara

Santa Clara County, California

Santa Clara County is a county located at the southern end of the San Francisco Bay Area in the U.S. state of California. As of 2010 it had a population of 1,781,642. The county seat is San Jose. The highly urbanized Santa Clara Valley within Santa Clara County is also known as Silicon Valley...

, Santa Cruz

Santa Cruz County, California

Santa Cruz County is a county located on the Pacific coast of the U.S. state of California, on the California Central Coast. The county forms the northern coast of the Monterey Bay. . As of the 2010 U.S. Census, its population was 262,382. The county seat is Santa Cruz...

, Solano

Solano County, California

Solano County is a county located in Bay-Delta region of the U.S. state of California, about halfway between San Francisco and Sacramento and is one of the nine San Francisco Bay Area counties. The county's population was reported by the U.S. Census to be 413,344 in 2010...

, Sonoma

Sonoma County, California

Sonoma County, located on the northern coast of the U.S. state of California, is the largest and northernmost of the nine San Francisco Bay Area counties. Its population at the 2010 census was 483,878. Its largest city and county seat is Santa Rosa....

, Trinity

Trinity County, California

Trinity County is a large, rugged and mountainous, heavily forested county located in the northwestern portion of the U.S. state of California, along the Trinity River and within the Salmon/Klamath Mountains. It covers an area of over two million acres , and as of the 2010 census its population...

, Yolo

Yolo County, California

Yolo County is a county located in the northern part of the U.S. state of California, bordered by the other counties of Sacramento, Solano, Napa, Lake, Colusa, and Sutter. The city of Woodland is its county seat, though Davis is its largest city....

, and a portion of Santa Barbara

Santa Barbara, California

Santa Barbara is the county seat of Santa Barbara County, California, United States. Situated on an east-west trending section of coastline, the longest such section on the West Coast of the United States, the city lies between the steeply-rising Santa Ynez Mountains and the Pacific Ocean...

Second district

The second Equalization District is made up of the following counties: Alpine

Alpine County, California

Alpine County is the smallest county, by population, in the U.S. state of California. As of 2010, it had a population of 1,175, all rural. There are no incorporated cities in the county. The county seat is Markleeville...

, Amador

Amador County, California

Amador County is a county located in the Sierra Nevada of the U.S. state of California. As of the 2010 census, the population was 38,091. The county seat is Jackson.Amador County bills itself as "The Heart of the Mother Lode" and lies within the Gold Country...

, Butte

Butte County, California

Butte County is a county located in the Central Valley of the US state of California, north of the state capital of Sacramento. As of the 2010 census, it had a population of 220,000. The county seat is Oroville. Butte County is the "Land of Natural Wealth and Beauty."Butte County is watered by the...

, Calaveras

Calaveras County, California

Calaveras County is a county located in the Gold Country of the U.S. state of California. Calaveras is the Spanish word for skulls; the county was reportedly named for the remains of Native Americans discovered by the Spanish explorer Captain Gabriel Moraga. As of the 2010 census, the county had a...

, El Dorado

El Dorado County, California

El Dorado County is a county located in the historic Gold Country in the Sierra Nevada Mountains and foothills of the U.S. state of California. The 2010 population was 181,058. The El Dorado county seat is in Placerville....

, Fresno

Fresno County, California

Fresno County is a county located in the Central Valley of the U.S. state of California, south of Stockton and north of Bakersfield. As of the 2010 census, it is the tenth most populous county in California with a population of 930,450, and the sixth largest in size with an area of . The county...

, Glenn

Glenn County, California

Glenn County is in the California Central Valley. As of 2010, it had a population of 28,122. The county seat is the city of Willows.-History:Glenn County was formed in 1891 from parts of Colusa County. It was named for Dr. Hugh J...

, Inyo

Inyo County, California

-National protected areas:* Death Valley National Park * Inyo National Forest * Manzanar National Historic Site-Major highways:* U.S. Route 6* U.S. Route 395* State Route 127* State Route 136* State Route 168* State Route 178...

, Kern

Kern County, California

Spreading across the southern end of the California Central Valley, Kern County is the fifth-largest county by population in California. Its economy is heavily linked to agriculture and to petroleum extraction, and there is a strong aviation and space presence. Politically, it has generally...

, Kings

Kings County, California

Kings County is a county located in the Central Valley of the U.S. state of California. It is located in a rich agricultural region. Kings County is also home to NAS Lemoore, which is the U.S. Navy's newest and largest master jet air station. The county seat is Hanford...

, Lassen

Lassen County, California

Lassen County is a county located in the northeastern portion of the U.S. state of California. As of the 2010 census, the population was 34,895, up from 33,828 at the 2000 census...

, Madera

Madera County, California

Madera County is a county of the U.S. state of California, located in the Central Valley and the Sierra Nevada north of Fresno County. It comprises the Madera-Chowchilla, CA Metropolitan Statistical Area. As of the 2010 census the population was 150,865...

, Mariposa

Mariposa County, California

Mariposa County is a county in the U.S. state of California, located in the western foothills of the Sierra Nevada mountains. It lies north of Fresno, east of Merced, and southeast of Stockton. As of the 2010 census, the population was 18,251 up from 17,130 at the 2000 census...

, Merced

Merced County, California

Merced County , is a county located in the Central Valley of the U.S. state of California, north of Fresno and southeast of San Jose. As of the 2010 census, the population was 255,793, up from 210,554 at the 2000 census. The county seat is Merced...

, Modoc

Modoc County, California

Modoc County is a county located in the far northeast corner of the U.S. state of California, bounded by the state of Oregon to the north and the state of Nevada to the east. As of the 2010 census, its population was 9,686, up from 9,449 at the 2000 census. The current county seat is Alturas, the...

, Mono

Mono County, California

Mono County is a county located in the east central portion of the U.S. state of California, to the east of the Sierra Nevada between Yosemite National Park and Nevada. As of the 2010 census, the population was 14,202, up from 12,853 at the 2000 census...

, Nevada

Nevada County, California

Nevada County is a county located in the Sierra Nevada of California, in the Mother Lode country. As of 2010 its population was 98,764. The county seat is Nevada City.-History:Nevada County was created in 1851 from parts of Yuba County....

, Placer

Placer County, California

Placer County is a county located in both the Sacramento Valley and Sierra Nevada regions of the U.S. state of California, in what is known as the Gold Country. It stretches from the suburbs of Sacramento to Lake Tahoe and the Nevada border. Because of the expansion of the Greater Sacramento,...

, Plumas

Plumas County, California

Plumas County is a county located in the Sierra Nevada of the U.S. state of California. The county gets its name from the Spanish words for the Feather River , which flows through the county. As of the 2010 census, the population 20,007, down from 20,824 at the 2000 census...

, Sacramento

Sacramento County, California

Sacramento County is a county in the U.S. state of California. Its county seat is Sacramento, which is also the state capital. As of 2010 the county had a population of 1,418,788....

, San Joaquin

San Joaquin County, California

San Joaquin County is a county located in Central Valley of the U.S. state of California, just east of the San Francisco Bay Area. As of the 2010 census, the population was 685,306. The county seat is Stockton.-History:...

, Shasta

Shasta County, California

Shasta County is a county located in the northern portion of the U.S. state of California. The county occupies the northern reaches of the Sacramento Valley, with portions extending into the southern reaches of the Cascade Range. As of the 2010 census, the population was 177,223, up from 163,256...

, Sierra

Sierra County, California

Sierra County is a county located in the Sierra Nevada of the U.S. state of California, northeast of Sacramento on the border with Nevada. As of the 2010 census the population was 3,240, down from 3,555 at the 2000 census. The county seat is Downieville....

, Siskiyou

Siskiyou County, California

Siskiyou County is a county located in the far northernmost part of the U.S. state of California, in the Shasta Cascade region on the Oregon border. Yreka is the county seat. Because of its substantial natural beauty, outdoor recreation opportunities, and Gold Rush era history, it is an important...

, Stanislaus

Stanislaus County, California

Stanislaus County is a county located in the Central Valley of the U.S. state of California. As the price of housing has increased in the San Francisco Bay Area, many people who work in the southern reaches of the Bay Area have opted for the longer commute and moved to Stanislaus County for the...

, Sutter

Sutter County, California

Sutter County is a county located along the Sacramento River in the Central Valley of the U.S. state of California, north of state capital Sacramento. Sutter County is part of the Greater Sacramento CSA....

, Tehama

Tehama County, California

Tehama County is a county located in the northern part of the U.S. state of California. It is bisected by the Sacramento River. As of 2010 its population was 63,463, up from 56,039 as of 2000. The county seat is Red Bluff.-History:...

, Tulare

Tulare County, California

Tulare County is a county located in the Central Valley of the U.S. state of California, south of Fresno. Sequoia National Park is located in the county, as are part of Kings Canyon National Park, in its northeast corner , and part of Mount Whitney, on its eastern border...

, Tuolumne

Tuolumne County, California

Tuolumne County is a county in the Sierra Nevada of the U.S. state of California. The northern half of Yosemite National Park is located in the eastern part of the county. As of the 2010 census, the population was 55,365, up from 54,501 at the 2000 census...

, Ventura

Ventura County, California

Ventura County is a county in the southern part of the U.S. state of California. It is located on California's Pacific coast. It is often referred to as the Gold Coast, and has a reputation of being one of the safest populated places and one of the most affluent places in the country...

, Yuba

Yuba County, California

Yuba County is a county located in the U.S. state of California's Central Valley, north of Sacramento, along the Feather River. As of the 2010 census, its population was 72,155. The county seat is Marysville. Yuba County is part of the Greater Sacramento area.-History:Yuba County was one of the...

, a portion of Los Angeles

Los Angeles County, California

Los Angeles County is a county in the U.S. state of California. As of 2010 U.S. Census, the county had a population of 9,818,605, making it the most populous county in the United States. Los Angeles County alone is more populous than 42 individual U.S. states...

, a portion of San Bernardino

San Bernardino County, California

San Bernardino County is a county in the U.S. state of California. As of the 2010 census, the population was 2,035,210, up from 1,709,434 as of the 2000 census...

, and a portion of Santa Barbara

Santa Barbara County, California

Santa Barbara County is a county located in the southern portion of the U.S. state of California, on the Pacific coast. As of 2010 the county had a population of 423,895. The county seat is Santa Barbara and the largest city is Santa Maria.-History:...

Third district

The third Equalization District is made up of the following counties: Imperial

Imperial County, California

Imperial County is a county located in the Imperial Valley, in the far southeast of the U.S. state of California, bordering both Arizona and Mexico. It is part of the El Centro Metropolitan Area, which encompasses all of Imperial County. The population as of 2000 was 142,361. The county seat is the...

, Orange

Orange County, California

Orange County is a county in the U.S. state of California. Its county seat is Santa Ana. As of the 2010 census, its population was 3,010,232, up from 2,846,293 at the 2000 census, making it the third most populous county in California, behind Los Angeles County and San Diego County...

, Riverside

Riverside County, California

Riverside County is a county in the U.S. state of California. One of 58 California counties, it covers in the southern part of the state, and stretches from Orange County to the Colorado River, which forms the state border with Arizona. The county derives its name from the city of Riverside,...

, San Diego

San Diego County, California

San Diego County is a large county located in the southwestern corner of the US state of California. Hence, San Diego County is also located in the southwestern corner of the 48 contiguous United States. Its county seat and largest city is San Diego. Its population was about 2,813,835 in the 2000...

, a portion of Los Angeles

Los Angeles County, California

, and a portion of San Bernardino

San Bernardino County, California

San Bernardino County is a county in the U.S. state of California. As of the 2010 census, the population was 2,035,210, up from 1,709,434 as of the 2000 census...

Fourth district

The fourth Equalization District is made up of 73 of the 88 cities in Los Angeles County

Los Angeles County, California

: Agoura Hills

Agoura Hills, California

Agoura Hills is a city in Los Angeles County, California, and has the ZIP code 91301. The population was 20,330 at the 2010 census, down from 20,537 at the 2000 census. It is located in the eastern Conejo Valley between the Simi Hills and the Santa Monica Mountains. This city on the Ventura...

, Alhambra

Alhambra, California

Alhambra is a city located in the western San Gabriel Valley region of Los Angeles County, California, United States, which is approximately eight miles from the Downtown Los Angeles civic center. As of the 2010 census, the population was 83,089, down from 85,804 at the 2000 census. The city's...

, Arcadia

Arcadia, California

Arcadia is an affluent city in Los Angeles County, California, United States, and located approximately northeast of downtown Los Angeles in the San Gabriel Valley and at the base of the San Gabriel Mountains....

, Artesia

Artesia, California

Artesia is a city in southeast Los Angeles County, California. Artesia was incorporated on May 29, 1959 and is one of Los Angeles County's Gateway Cities. The city has a 2010 census population of 16,522...

, Avalon

Avalon, California

Avalon, or Avalon Bay, is the only incorporated city on Santa Catalina Island of the California Channel Islands, and the southernmost city in Los Angeles County. Besides Avalon, the only other center of population on the island is the small unincorporated town of Two Harbors...

, Baldwin Park

Baldwin Park, California

Baldwin Park is a city located in the central San Gabriel Valley region of Los Angeles County, California, United States. As of the 2010 census, the population was 75,390, down from 75,837 at the 2000 census.- History :...

, Bell

Bell, California

Bell is a city in Los Angeles County, California. Its population was 35,477 at the 2010 census, down from 36,664 in the 2000 census. Bell is located on the west bank of the Los Angeles River and is a suburb of the city of Los Angeles...

, Bell Gardens

Bell Gardens, California

Bell Gardens is a city in Los Angeles County, California. The population was 42,072 at the 2010 census, down from 44,054 at the 2000 census.Bell Gardens is notable for being one of only five Los Angeles County cities to permit casino gambling...

, Bellflower

Bellflower, California

Bellflower is a city in Los Angeles County, California, and is a suburb of Los Angeles. It was incorporated on September 3, 1957. As of the 2010 census, the city had a total population of 76,616, up from 72,878 at the 2000 census....

, Beverly Hills

Beverly Hills, California

Beverly Hills is an affluent city located in Los Angeles County, California, United States. With a population of 34,109 at the 2010 census, up from 33,784 as of the 2000 census, it is home to numerous Hollywood celebrities. Beverly Hills and the neighboring city of West Hollywood are together...

, Burbank

Burbank, California

Burbank is a city in Los Angeles County in Southern California, United States, north of downtown Los Angeles. The estimated population in 2010 was 103,340....

, Calabasas

Calabasas, California

Calabasas is an affluent city in Los Angeles County, California in the western United States. It is located in the hills in the southwestern San Fernando Valley and the Santa Monica Mountains between Woodland Hills, Agoura Hills, West Hills, and Malibu, California. As of the 2010 census, the city...

, Carson

Carson, California

Carson is a city in Los Angeles County, California. As of the 2010 census, Carson had a total population of 91,714. Located south of downtown Los Angeles and approximately 14 miles away from the Los Angeles International Airport, it is known as a suburb of the city....

, Cerritos

Cerritos, California

Cerritos is a city in Los Angeles County, California, United States, and is one of several cities that constitute the Gateway Cities of southeast Los Angeles County. It was incorporated on April 24, 1956...

, City of Industry

Industry, California

Industry is an industrial suburb of Los Angeles in the San Gabriel Valley region of Los Angeles County. Home to over 2,500 businesses and 80,000 jobs, but only 219 residents at the 2010 census - down from 777 residents as of the 2000 United States census - the city is almost entirely industrial...

, Commerce

Commerce, California

Commerce is a city located in southeast Los Angeles County, California, United States. The population was 12,823 at the 2010 census, up from 12,568 at the 2000 census. It is bordered by Vernon on the west, Los Angeles on the northwest, East Los Angeles on the north, Montebello on the east, Downey...

, Compton

Compton, California

Compton is a city in southern Los Angeles County, California, United States, southeast of downtown Los Angeles. The city of Compton is one of the oldest cities in the county and on May 11, 1888, was the eighth city to incorporate. The city is considered part of the South side by residents of Los...

, Covina

Covina, California

Covina is a small city in Los Angeles County, California about east of downtown Los Angeles, in the San Gabriel Valley region. The population was 47,796 at the 2010 census, up from 46,837 at the 2000 census...

, Cudahy

Cudahy, California

Cudahy is a city located in southeastern Los Angeles County, California. In terms of area, Cudahy is the second smallest city in Los Angeles County, after Hawaiian Gardens. with one of the highest population densities of any incorporated city in the United States...

, Culver City

Culver City, California

Culver City is a city in western Los Angeles County, California. As of the 2010 census, the city had a population of 38,883, up from 38,816 at the 2000 census. It is mostly surrounded by the city of Los Angeles, but also shares a border with unincorporated areas of Los Angeles County. Culver...

, Diamond Bar

Diamond Bar, California

Diamond Bar is a city in eastern Los Angeles County, California, United States. The population was 55,544 at the 2010 census, down from 56,287 at the 2000 census. It is named after the "diamond over a bar" branding iron registered in 1918 by ranch owner Frederick E...

, Downey

Downey, California

Downey is a city located in southeast Los Angeles County, California, United States, southeast of downtown Los Angeles. The city is best known as the birthplace of the Apollo space program, and is the city where folk singer Karen Carpenter lived and died...

, El Monte

El Monte, California

El Monte is a residential, industrial, and commercial city in Los Angeles County, California, United States. The city's slogan is "Welcome to Friendly El Monte," and historically is known as "The End of the Santa Fe Trail." As of the 2010 census, the city had a total population of 113,475,...

, El Segundo

El Segundo, California

El Segundo is a city in Los Angeles County, California, United States. Located on the Santa Monica Bay, it was incorporated on January 18, 1917, and is one of the Beach Cities of Los Angeles County and part of the South Bay Cities Council of Governments...

, Gardena

Gardena, California

Gardena is a city in Los Angeles County, California, United States. The population was 58,829 at the 2010 census, up from 57,746 at the 2000 census.-Geography:Gardena is located at ....

, Glendale

Glendale, California

Glendale is a city in Los Angeles County, California, United States. As of the 2010 Census, the city population is 191,719, down from 194,973 at the 2000 census. making it the third largest city in Los Angeles County and the 22nd largest city in the state of California...

, Glendora

Glendora, California

Glendora is a municipality in Los Angeles County, California, United States, east of downtown Los Angeles. As of the 2010 census, the population of Glendora was 50,073....

, Hawaiian Gardens

Hawaiian Gardens, California

Hawaiian Gardens is a city in Los Angeles County, California, United States. It is the smallest city in the county and was incorporated on April 9, 1964. The population was 14,254 at the 2010 census, down from 14,779 at the 2000 census.The town's unusual name originated in a 1920s refreshment...

, Hawthorne

Hawthorne, California

Hawthorne is a city in southwestern Los Angeles County, California. The city at the 2010 census had a population of 84,293, up from 84,112 at the 2000 census.-Geography:...

, Hermosa Beach

Hermosa Beach, California

Hermosa Beach is a beachfront city in Los Angeles County, California, United States. Its population was 19,506 at the 2010 census, up from 18,566 at the 2000 census....

, Hidden Hills

Hidden Hills, California

Hidden Hills is an incorporated city, and also a gated development in Los Angeles County, California, United States. The population was 1,856 at the 2010 census, down from 1,875 at the 2000 census.It is located in the westernmost San Fernando Valley...

, Huntington Park

Huntington Park, California

Huntington Park is a city in Los Angeles County, California, United States. As of the 2010 census, the city had a total population of 58,114, down from 61,348 at the 2000 census.- History :...

, Inglewood

Inglewood, California

Inglewood is a city in southwestern Los Angeles County, California, southwest of downtown Los Angeles. It was incorporated on February 14, 1908. Its population stood at 109,673 as of the 2010 Census...

, La Cañada Flintridge

La Cañada Flintridge, California

La Cañada Flintridge is a small and affluent city in Los Angeles County, California, United States whose population at the 2010 census was 20,246, down from 20,318 at the 2000 census. According to Forbes, as of 2010, La Cañada Flintridge ranks as the 143rd most expensive U.S...

, La Habra Heights

La Habra Heights, California

La Habra Heights is a city in Los Angeles County, California, United States. The population was 5,325 at the 2010 census, down from 5,712 at the 2000 census. La Habra Heights is a rural canyon community located on the border of Orange and Los Angeles County. The zoning is lots with a variety of...

, La Mirada

La Mirada, California

La Mirada is a city in southeast Los Angeles County, California, United States, and is one of the Gateway Cities. The population was 48,527 at the 2010 census, up from 46,783 at the 2000 census....

, La Puente

La Puente, California

La Puente is a city in Los Angeles County, California, United States. The population was 39,816 at the 2010 census.* City flower: The Golden Hibiscus* City colors: Green and White.-History:...

, Lakewood

Lakewood, California

Lakewood is a city in Los Angeles County, California, United States. The population was 80,048 at the 2010 census. It is bordered by Long Beach on the west and south, Bellflower on the north, Cerritos on the northeast, Cypress on the east, and Hawaiian Gardens on the southeast. Major thoroughfares...

, Lawndale

Lawndale, California

Lawndale is a city in Los Angeles County, California, United States. The population was 32,769 at the 2010 census, up from 31,711 according to the 2000 census...

, Lomita

Lomita, California

Lomita is a city in Los Angeles County, California, United States. The population was 20,256 at the 2010 census, up from 20,046 at the 2000 census...

, Long Beach

Long Beach, California

Long Beach is a city situated in Los Angeles County in Southern California, on the Pacific coast of the United States. The city is the 36th-largest city in the nation and the seventh-largest in California. As of 2010, its population was 462,257...

, Los Angeles

Los Angeles, California

Los Angeles , with a population at the 2010 United States Census of 3,792,621, is the most populous city in California, USA and the second most populous in the United States, after New York City. It has an area of , and is located in Southern California...

, Lynwood

Lynwood, California

Lynwood is a city in Los Angeles County, California, United States of America. As of the 2010 census, the city had a total population of 69,772, down from 69,845 at the 2000 census. Lynwood is located near South Gate and Compton in the southern portion of the Los Angeles Basin. Incorporated in...

, Malibu, Manhattan Beach

Manhattan Beach, California

Manhattan Beach is the wealthiest beachfront city located in southwestern Los Angeles County, California, USA. The city is on the Pacific coast, south of El Segundo, and north of Hermosa Beach. Manhattan Beach is the home of both beach and indoor volleyball, and surfing. During the winter, the...

, Maywood

Maywood, California

Maywood is a small city in southeast Los Angeles County, California. At , Maywood is the third-smallest incorporated city in Los Angeles County....

, Monrovia

Monrovia, California

Monrovia is a city located in the foothills of the San Gabriel Mountains in the San Gabriel Valley of Los Angeles County, California, United States. The population was 36,590 at the 2010 census, down from 36,929 at the 2000 census...

, Montebello

Montebello, California

Montebello is a city in Los Angeles County, California, United States, in the southwestern part of the San Gabriel Valley. It is located on of land just east of downtown Los Angeles. It is considered part of the Gateway Cities, and the city is a member of the Gateway Cities Council of...

, Monterey Park

Monterey Park, California

Monterey Park is a city in Los Angeles County, California, United States, east of downtown Los Angeles. The city's motto is "Pride in the past, Faith in the future"...

, Norwalk

Norwalk, California

Norwalk is a suburban city in Los Angeles County, California, United States. The population was 105,549 at the 2010 census, up from 103,298 at the 2000 census, making it the 58th most populous city in California and the 255th nationally....

, Paramount

Paramount, California

Paramount is a city in Los Angeles County, California, United States. According to the 2010 census, the city had a total population of 54,098 down from 55,266 at the 2000 census...

, Pasadena

Pasadena, California

Pasadena is a city in Los Angeles County, California, United States. Although famous for hosting the annual Rose Bowl football game and Tournament of Roses Parade, Pasadena is the home to many scientific and cultural institutions, including the California Institute of Technology , the Jet...

, Pico Rivera

Pico Rivera, California

Pico Rivera is a city located in southeastern Los Angeles County, California, United States. The city is situated approximately 11 miles southeast of downtown Los Angeles, on the eastern edge of the Los Angeles basin, and on the southern edge of the area known as the San Gabriel Valley...

, Redondo Beach

Redondo Beach, California

Redondo Beach is one of the three Beach Cities located in Los Angeles County, California, United States. The population was 66,748 at the 2010 census, up from 63,261 at the 2000 census. The city is located in the South Bay region of the greater Los Angeles area.Redondo Beach was originally part of...

, Rosemead

Rosemead, California

Rosemead is a city in Los Angeles County, California, United States. As of the 2010 census, it had a population of 53,764. Rosemead is part of a cluster of cities, along with Arcadia, Temple City, Monterey Park, San Marino, and San Gabriel, in the west San Gabriel Valley with a growing Asian...

, San Fernando

San Fernando, California

San Fernando is a city located in the San Fernando Valley, in northwestern region of Los Angeles, California, United States. The population was 23,645 at the 2010 census, up from 23,564 at the 2000 census.-History:...

, San Gabriel

San Gabriel, California

San Gabriel is a city in Los Angeles County, California, United States. It is named after the Mission San Gabriel Arcángel, founded by Junipero Serra. The city grew outward from the mission and in 1852 became the original township of Los Angeles County. San Gabriel was incorporated in 1913...

, San Marino

San Marino, California

San Marino is a small, affluent city in Los Angeles County, California. Incorporated in 1913, the City founders designed the community to be uniquely residential, with expansive properties surrounded by beautiful gardens, wide streets, and well maintained parkways...

, Santa Fe Springs

Santa Fe Springs, California

Santa Fe Springs is a city in Los Angeles County, California, United States. It is one of the Gateway Cities of southeast Los Angeles County. The population was 16,223 at the 2010 census, down from 17,438 at the 2000 census....

, Santa Monica

Santa Monica, California

Santa Monica is a beachfront city in western Los Angeles County, California, US. Situated on Santa Monica Bay, it is surrounded on three sides by the city of Los Angeles — Pacific Palisades on the northwest, Brentwood on the north, West Los Angeles on the northeast, Mar Vista on the east, and...

, Sierra Madre

Sierra Madre, California

The city of Sierra Madre is a municipality in Los Angeles County, California whose population was 10,917 at the 2010 census, up from 10,580 at the time of the 2000 census. The city is located in the Foothills of the San Gabriel Mountains below the southern edge of the Angeles National Forest. ...

, Signal Hill

Signal Hill, California

Signal Hill is a small city in California located in the Greater Los Angeles area. Signal Hill, completely surrounded by the city of Long Beach, was incorporated on April 22, 1924, roughly three years after oil was discovered in Signal Hill. As of the 2010 census, the city population was...

, South El Monte

South El Monte, California

South El Monte is a city in the San Gabriel Valley, in Los Angeles County, California, United States. As of the 2010 census, the city had a population of 20,116, down from 21,144 at the 2000 census.-Geography:...

, South Gate

South Gate, California

South Gate is a city in Los Angeles County, California, United States. The sixteenth largest city in Los Angeles County, it encompasses . South Gate is located just southeast of downtown Los Angeles It is part of the Gateway Cities region of southeastern Los Angeles County...

, South Pasadena

South Pasadena, California

South Pasadena is a city in Los Angeles County, California, United States. As of the 2010 census, it had a population of 25,619, up from 24,292 at the 2000 census. It is located in in the West San Gabriel Valley...

, Temple City

Temple City, California

Temple City is a city in Los Angeles County, California. Temple City is part of a cluster of cities, along with Arcadia, Rosemead, Monterey Park, San Marino, and San Gabriel, in the west San Gabriel Valley with a rapidly growing Asian population. Temple City also has a Cuban and Puerto Rican...

, Torrance

Torrance, California

Torrance is a city incorporated in 1921 and located in the South Bay region of Los Angeles County, California, United States. Torrance has of shore-front beaches on the Pacific Ocean, quieter and less well-known by tourists than others on the Santa Monica Bay, such as those of neighboring...

, Vernon

Vernon, California

Vernon is a city five miles south of downtown Los Angeles, California. The population was 112 at the 2010 United States Census, the smallest of any incorporated city in the state....

, Walnut

Walnut, California

Walnut is a city in Los Angeles County, California, United States. The population was 29,172 at the 2010 census and its current mayor is Tom King, a former Detective from the Los Angeles Police Department....

, West Covina

West Covina, California

West Covina is a city located in Los Angeles County, California. Located some east of Downtown Los Angeles in the eastern San Gabriel Valley, it is a mostly middle class suburb of Los Angeles...

, West Hollywood

West Hollywood, California

West Hollywood, a city of Los Angeles County, California, was incorporated on November 29, 1984, with a population of 34,399 at the 2010 census. 41% of the city's population is made up of gay men according to a 2002 demographic analysis by Sara Kocher Consulting for the City of West Hollywood...

, Westlake Village

Westlake Village, California

Westlake Village is a planned community that straddles the Los Angeles and Ventura county line. The eastern portion is the incorporated city Westlake Village, located on the western edge of Los Angeles County, California. The city, located in the region known as the Conejo Valley, encompasses half...

, and Whittier

Whittier, California

Whittier is a city in Los Angeles County, California about southeast of Los Angeles. The city had a population of 85,331 at the 2010 census, up from 83,680 as of the 2000 census, and encompasses 14.7 square miles . Like nearby Montebello, the city constitutes part of the Gateway Cities...

Members of the Board of Equalization

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 Fred E. Stewart Fred E. Stewart was a member of the California State Board of Equalization from 1926 to 1942, representing 18 northern counties from Sacramento to Bakersfield...
1928
1929
1930
1931
1932
1933
1934
1935				Orfa Jean Shnotz
1936
1937					Harry B. Riley
1938
1939	George R. Reilly			William G. Bonelli William G. Bonelli William G. Bonelli was a California politician who became a powerful member of the state Board of Equalization and fled to Mexico to avoid arrest on a corruption indictment.-Biography:...
1940
1941
1942
1943		James H. Quinn
1944
1945
1946					Thomas Kuchel Thomas Kuchel Thomas Henry Kuchel was a moderate Republican U.S. Senator from California. From 1959 to 1969 he was the minority whip in the Senate, where he was the co-manager on the floor for the Civil Rights Act of 1964 and the Voting Rights Act of 1965.-Biography:Kuchel was born in Anaheim in Orange County,...
1947			Jerrold L. Seawell
1948
1949
1950
1951
1952
1953					Robert C. Kirkwood Robert C. Kirkwood Robert C. Kirkwood served as a member of the California State Assembly representing part of Santa Clara County from 1947 until 1953, when he resigned to accept an appointment as California State Controller by Governor Earl Warren...
1954			Paul R. Leake
1955				Robert E. McDavid
1956
1957
1958
1959		John W. Lynch		Richard Nevins	Alan Cranston Alan Cranston Alan MacGregor Cranston was an American journalist and Democratic Senator from California.-Education:Cranston earned his high school diploma from the old Mountain View High School, where among other things, he was a track star...
1960
1961
1962
1963
1964
1965
1966
1967					Houston I. Flournoy Houston I. Flournoy Houston Irving Flournoy was an American politician who served as a California legislator and State Controller...
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 Gray Davis Joseph Graham "Gray" Davis, Jr. is an American Democratic politician who served as California's 37th Governor from 1999 until being recalled in 2003...
1988
1989
1990
1991		Brad Sherman Brad Sherman Bradley J. "Brad" Sherman is an American politician. He has been a Democratic member of the United States House of Representatives since 1997, representing ....		Matt Fong Matt Fong Matthew Kipling Fong was a Republican who served as the 30th California State Treasurer and was also the adopted son of Democrat March Fong Eu, the 25th California Secretary of State....
1992
1993
1994
1995	Johan Klehs Johan Klehs Johan M. Klehs is a California state politician from San Leandro. He was born in Alameda, California in 1952. He is a Democrat. Member of the San Leandro, California City Council 1978-1982. He represented California's 14th Assembly District from 1982 until 1992 and the 18th District from 1992 to 1994...	Dean Andal Dean Andal Dean F. Andal is a Republican public official and businessman from Stockton, California.-2008 Congressional run:Andal ran for Congress in 2008 in California's 11th district against incumbent Jerry McNerney....		Brad Sherman Brad Sherman Bradley J. "Brad" Sherman is an American politician. He has been a Democratic member of the United States House of Representatives since 1997, representing ....	Kathleen Connell Kathleen Connell Kathleen Connell was the California State Controller from 1995 until 2003. When she was Controller, she:* Ran for mayor of Los Angeles in 2001 but came in 6th in the April 10, 2001 primary getting 24,062 votes ....
1996
1997				John Chiang John Chiang (California politician) John Chiang is a Democratic politician and has been California State Controller since January 8, 2007. He previously served as Chair of the California Board of Equalization and represented the Fourth District, primarily serving southern Los Angeles County...
1998
1999			Claude Parrish
2000
2001
2002
2003	Carole Migden Carole Migden Carole Migden is an American politician from San Francisco, California who represented the third district of the California State Senate from 2004 to 2008 and the 13th district of the California State Assembly from 1996 to 2002....	Bill Leonard Bill Leonard William R. Leonard is a Republican U.S. politician who served as a member of the California State Board of Equalization from 2002 until his resignation in March 2010.-Life and career:After earning his B.A...			Steve Westly Steve Westly Steven Paul Westly is an American venture capitalist and politician. He was the State Controller and Chief Financial Officer of California from 2003 to 2007 and was one of the top candidates in the Democratic primary for Governor of California in the 2006 election...
2004
2005	Betty T. Yee Betty T. Yee Betty T. Yee （余淑婷）is a member of the California Board of Equalization.A native of San Francisco's Parkside district, Yee's parents hailed from the Canton region of China from which they immigrated in 1956. She worked in her family's neighborhood business while growing up...
2006
2007			Michelle Park Steel Michelle Park Steel Michelle Eunjoo Park Steel is the Vice Chair of the California Board of Equalization, the Republican member representing the Board's 3rd District. She is currently the highest ranking Korean American officeholder in the United States....	Judy Chu Judy Chu Judy May Chu, Ph.D. is the U.S. Representative for , serving since 2009. She is a member of the Democratic Party....	John Chiang John Chiang (California politician) John Chiang is a Democratic politician and has been California State Controller since January 8, 2007. He previously served as Chair of the California Board of Equalization and represented the Fourth District, primarily serving southern Los Angeles County...
2008
2009
2010		Barbara Alby Barbara Alby Barbara Alby is an American politician from California and a member of the Republican Party. She first sought elective office in 1991, running in a special election for the Sacramento-based 5th district in the California State Assembly. She lost that race to fellow Republican B. T. Collins,... / Sean Wallentine Sean Wallentine Sean Wallentine is a Republican former acting Member of the California State Board of Equalization, representing the 2nd District, holding office for three days from Friday, December 31, 2010 to Monday, January 3, 2011...		Steve Shea / Jerome Horton Jerome Horton Jerome Edgar Horton is the Chair of the California Board of Equalization and is also member for the 4th District...
2011		George Runner George Runner George C. Runner, Jr. is the Republican Board Member for District 2 of the five-member California Board of Equalization ....		Jerome Horton Jerome Horton Jerome Edgar Horton is the Chair of the California Board of Equalization and is also member for the 4th District...

Tax and fee programs

The State Board of Equalization administers the following tax and fee programs:

Sales and Use Tax Programs

For more information on sales and use taxes in California, see the "California" section of Sales taxes in the United States

Sales taxes in the United States

There is no federal sales or use tax in the United States. 45 states and the District of Columbia impose sales and use taxes on the retail sale, lease and rental of many goods, as well as some services. Many cities, counties, transit authorities and special purpose districts impose additional local...

Sales and Use Tax
Bradley-Burns Uniform Local Sales and Use Tax
District Transactions (Sales) and Use Tax

Special Tax and Fee Programs

Electronic Waste Recycling Fee
Electronic Waste Recycling Fee
The Electronic Waste Recycling Fee is a fee imposed by the government of the state of California in the United States on new purchases of electronic products with viewable screens. It is one of the key elements of the Electronic Waste Recycling Act. Retailers submit the collected fees to the Board...
Environmental Fees
- Hazardous Substances Tax
- Marine Invasive Species Fee (formerly Ballast Water Management Fee)
- Occupational Lead Poisoning Prevention Fee
Excise Taxes
Excise
Excise tax in the United States is a indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are far from uniform throughout the United States...
- Alcoholic Beverages Tax
- Alternative Cigarette Tax Stamp Program (ACTS)
- California Tire Fee
- Cigarette and Tobacco Products Tax
- Cigarette and Tobacco Products Licensing Program
- Emergency Telephone Users Surcharge
- Energy Resources Surcharge
- Insurance Tax
- Integrated Waste Management Fee
- Natural Gas Surcharge
Fuel Taxes
- Aircraft Jet Fuel Tax
- Childhood Lead Poisoning Prevention Fee
- Diesel Fuel Tax
- International Fuel Tax Agreement (IFTA)
- Interstate User Diesel Fuel Tax
- Motor Vehicle Fuel Tax
- Oil Spill Response, Prevention, and Administration Fees
- Underground Storage Tank Maintenance Fee
- Use Fuel Tax

Property Tax Programs

County Assessed Properties Division
Private Railroad Car Tax
State-Assessed Property Program
Timber Yield Tax

Tax Appellate Programs

Bank and Corporation Tax Law
Personal Income Tax
Homeowner and Renter Property Tax Assistance Law
Publicly Owned Property Assessment Review Program
Taxpayers' Bill of Rights Law

External links

Board of Equalization

The source of this article is wikipedia, the free encyclopedia. The text of this article is licensed under the GFDL.

History

Equalization districts

First district

Second district

Third district

Fourth district

Members of the Board of Equalization

Tax and fee programs

Sales and Use Tax Programs

Special Tax and Fee Programs

Property Tax Programs

Tax Appellate Programs

See also

External links