California State Board of Equalization

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The California 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 authorities of the Board attempt to ensure that counties fairly assess property taxes, collect excise taxes on alcoholic beverages, administer the insurance tax program, and other tax collection related activities. The BOE is the only publicly elected tax commission in the United States. It 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. Since the passage of Proposition 140 in 1990, board members are limited to two terms in office. In June 2017, Governor Jerry Brown signed legislation stripping the Board of many of its powers, returning the agency to its original core responsibilities (originating in the State Constitution in 1879).

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