Board of Equalization Candidate Statements

Serves on the Board of Equalization, the state's elected tax commission, which:

  • Assesses the property of regulated railroads and specific public utilities, and assesses and collects the private railroad car tax.
  • Oversees the assessment practices of the state's 58 county assessors.
  • Assesses and collects the alcoholic beverage tax, and jointly administers the tax on insurers.

California Board of Equalization Districts


DISTRICT 1


Nelson Esparza

Nelson Esparza | DEMOCRATIC

Nelson Esparza is a dedicated public servant and proven champion for California’s working families and small business owners. Raised in California’s Central Valley, Nelson’s life and career have been shaped by a deep commitment to opportunity, fairness, and economic prosperity for all. Nelson is running for the State Board of Equalization to ensure a fair tax system for all Californians. Nelson will fight to close tax loopholes and crack down on tax evaders so that our local governments can continue to invest in public safety, infrastructure, education, healthcare, and economic development. As a long-time educator and economist, Nelson will bring real-world financial expertise to California’s state tax board. On the Fresno City Council, he serves as Chair of the Finance & Audit Committee, where he deals with complex financial issues every day. Additionally, he has secured hundreds of millions in investment for our communities. Nelson will oppose new taxes on middle class and working class families as well as small businesses that are already struggling to make ends meet. He’ll fight for more transparency in our tax system, and for fair impartial property tax assessments. Nelson is supported by local law enforcement, teachers, nurses, construction workers, and leaders at the local, state, and federal levels across California—because they know that he has the experience and the drive to protect our tax dollars and our public services. By November 3rd, Vote Nelson Esparza for State Board of Equalization. Learn more at nelsonesparza.com.

E-mail: nelson@nelsonesparza.com
Facebook: facebook.com/esparzanelson
Instagram: instagram.com/esparzaforBOE


Shannon Grove

Shannon Grove | REPUBLICAN

I am running to protect the American Dream for you. I didn’t grow up with a lot. I was born in rural Kern County, enlisted in the U.S. Army, came home, and built a small business from nothing. But what I am most proud of is that through my small business, I helped thousands of Californians start their careers with good-paying jobs. That has been my life’s work. I had the opportunity to live the American Dream, so I keep fighting for others to live theirs. In the California Legislature, I fought for the family trying to buy their first home. The small business owner drowning in red tape and taxes. And the children whose dreams were taken away from them because dangerous sex offenders weren’t being held accountable for their actions. It never mattered what political party you belonged to. What mattered was getting things done. Now, I am asking to be your watchdog on the Board of Equalization. To be your tax fighter. To make sure the government doesn’t overtax your home, your business, or your property. To defend taxpayer protections like Proposition 13 that keep people in their homes. And most importantly, to support economic growth that puts the American Dream within reach for every Californian. Whether you live in the North State, Sacramento, the Central Valley, or the High Desert, your dreams are worth fighting for. I’ve spent my life proving that. I hope you give me the chance to keep proving it, for you.

Tel: (916) 498-9223 E-mail: ShannonGroveCA@gmail.com
Website: ShannonGroveCA.com
Facebook: facebook.com/ShannonGroveForCA


DISTRICT 2


Sally J. Lieber

Sally J. Lieber | DEMOCRATIC

I am honored to serve as your representative and as Chair of the State Board of Equalization, California’s elected property tax oversight board. On the Board, I have worked to expand access to property tax relief, including tax credits for Veterans and low-income families, increased public information on Proposition 19, and advanced consumer protections for homeowners’ insurance. I have fought for affordable housing, supported identity theft protections for property owners, and worked to ensure that the Board is efficient, accountable and transparent. I do not accept contributions from corporate PACs and will always insist that wealthy interests pay what they owe. As a member of the Board, I have taken an oath to uphold the Constitutions of the United States and California, including Proposition13. Over the next four years, I will continue to work for accurate and equitable property tax assessments, expanded taxpayer assistance, and policies that support housing affordability, rapid disaster recovery, and economic stability for working families. Before election to the Board, I served in local, regional, and state government. In the California State Assembly, I authored legislation to raise the statewide minimum wage, protect our coast and the San Francisco Bay, expand renewable energy, increase CalGrant scholarships, and worked to preserve free community college access statewide. I am endorsed by Teachers, Nurses and Firefighters statewide, by the California Democratic Party, Planned Parenthood California, the Sierra Club California, and over forty congressional, state executive and legislative leaders. I am thankful for the support of more than 1.3 million voters in the primary election. I respectfully ask for your vote. www.sallylieber.org

333 W. San Carlos St., Suite 600
San Jose, CA 95110
Tel: (650) 597-2587
E-mail: vote@sallylieber.org
Facebook: https://www.facebook.com/CAvoteSally


John Pimentel

John Pimentel | DEMOCRATIC

I’m not interested in politics as usual. I’ll reform the Board of Equalization so it works fairly and without corruption. The Board is supposed to ensure consistency and transparency on >$100 billion in property tax assessments. However, it fails to stop corruption and rubber-stamps sweetheart tax breaks for utilities. Career politicians have let us down. Let’s do better. My career is based on common sense problem solving and getting results. My companies built over $1 billion in sustainability and energy projects creating good jobs while lowering energy costs. As California’s Deputy Secretary for Transportation, I used incentive-based contracts to accelerate delivery on critical highway projects, and consolidated two law enforcement agencies creating savings and improving public safety. As Community College Trustee, I spearheaded Free College—boosting enrollment by making higher education more affordable. I uncovered fraud, fixed it, then instituted reforms to increase transparency and recover lost funds. I’ll bring this energy and experience to BOE. I’ll fight to end sales tax on restaurant and delivered food that everyday people rely upon in their busy lives. I’ll fight to end loopholes so billionaires and corporations pay their taxes. I’m endorsed by respected leaders including: Treasurer Fiona Ma, current/former Congressmembers Sam Liccardo, Kevin Mullin, Anna Eshoo and Tom Campbell. San Jose Mayor Matt Mahan and dozens of existing/retired state legislators. My priorities: Tax fairness. Government and corporate accountability. No sales tax on food. I’d be honored to earn your vote. www.JohnPimentel.com

20 Park Road, Suite E
Burlingame, CA 94010
Tel: (650) 210-6916
E-mail: john@johnpimentel.com
Facebook: https://facebook.com/JohnPimentelCA
Instagram: https://instagram.com/johnpimentelforcalifornia


DISTRICT 3


Mike Gipson

Mike Gipson | DEMOCRATIC

Assemblymember Mike Gipson is a proven leader with decades of experience fighting for working Californians. He is running for the Board of Equalization to fight for fairness, transparency, and accountability in our tax system. Mike will fight to close tax loopholes that wealthy insiders and powerful corporations exploit to avoid paying their fair share. Born and raised in Los Angeles, Mike has dedicated his life to public service. He has worked for service employee and public educator unions, as a local city councilmember, as a police officer, and is currently a member of the California Assembly. As Assemblymember, Mike has championed groundbreaking laws including protecting funding for expanded access to healthcare, education, and childcare, and investments in mental healthcare services, expanded resources for our firefighters, keeping ICE out of our schools, and a fairer tax system. Previously serving as Chief of Staff to the former Board of Equalization Chairman, Mike currently serves as Chair of the Assembly Revenue and Taxation Committee, which oversees the Board of Equalization. On the BOE, Gipson will bring in the funds needed to support quality healthcare, strong schools, safer communities, and vital social services that sustain families and communities across our state. He knows that the middle class is being taxed too much, while the wealthy elites and insiders need to pay their fair share. Endorsed by nurses, construction workers, police, firefighters, classroom teachers and Democrats. By November 3rd, vote Mike Gipson for the Board of Equalization! Visit mikegipson.net

X: https://x.com/mgipson2014
Facebook: https://www.facebook.com/MikeGipson4BOE


No Photo Submitted

Samuel P. Sukaton | DEMOCRATIC

No candidate statement.


DISTRICT 4


Denis Bilodeau

Denis Bilodeau | REPUBLICAN

Vote Denis Bilodeau for Board of Equalization. I’m running to lower your cost of living. Your electric bill, your gas bill, your water bill. The Board of Equalization assesses the property of California’s regulated utilities, and that assessment directly affects your utility rates. When an assessment is wrong, it shows up in your rent and your utility bills. I’m Denis Bilodeau, P.E. • Licensed Civil and Traffic Engineer. • University of California, Irvine graduate. • Taxpayer Association President. • Mayor Pro Tem, City of Orange. • President, Orange County Water District. • Chairman, National Water Research Institute. I’ve spent 25 years fighting for ratepayers. I know how a wrong assessment lands on a working family’s budget. The Board of Equalization also oversees the 58 county assessors. Your property should be assessed fairly, without inflation from errors or special interest loopholes. I signed the Howard Jarvis Taxpayers Association Pledge to Save Proposition 13 and have their endorsement. I’ll oppose the proposed car mileage tax. I’ve led a team that set affordable water rates, protected our watersheds from forever chemicals, balanced budgets every year, invested in our infrastructure, and delivered high-quality drinking water that met the highest safety standards in the country. As a City Councilmember, I’ve worked to keep our neighborhoods safe. I’ll fight so working families can afford a home again with engineering precision and fiscal discipline. An independent voice for taxpayers. I care whether things work, not who gets credit. Please vote Denis Bilodeau for Board of Equalization.

P.O. Box 1871
Orange, CA 92862
Tel: (858) 633-3352
E-mail: INFO@BILODEAUFORBOE.COM
Facebook: Denis Bilodeau For Board of Equalization 2026
Instagram: BilodeauForBoardofEqualization


Tom Umberg

Tom Umberg | DEMOCRATIC

I am running for Board of Equalization to be your watchdog—fighting to make our tax system fair and equitable for everyday Californians while ensuring that big monied corporations pay their fair share. The Board of Equalization provides accountability for billions of dollars in property taxes, funding vital local services including schools, hospitals, libraries, parks, and emergency response. I will be your voice for tax fairness, protecting homeowners, renters, and small businesses while standing up to wealthy interests who get around the rules. My record shows that I care about working families and know how to ensure accountability at the Board. In the State Senate, I wrote the “No Kings” law to prevent Donald Trump from appearing on the California ballot again and backed legislation demanding accountability from ICE while protecting civil rights for all Californians. As a federal prosecutor and Army JAG officer, I convicted politicians and government workers of fraud, abuse and corruption, held corrupt foreign governments to account for human rights abuses, and investigated the Republican Party’s intimidation of Latino voters with poll guards on election day. Recently, I authored Proposition 4 to crack down on the influence of special interests in our elections. As a small businessman, I understand the challenges our businesses and workers face. I am proud to be supported by the California Democratic Party, U.S. Senator Adam Schiff, U.S. Senator Alex Padilla, California Professional Firefighters, Planned Parenthood Affiliates of California, and labor unions representing healthcare workers, educators, and nurses. I’d be honored to earn your vote.

P.O. Box 1630
Sunset Beach, CA 90742
Tel: (949) 679-0052
E-mail: info@tomumberg.com
Facebook: www.facebook.com/Umberg4BOE/
X: www.X.com/TomUmbergCA


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The views and opinions expressed by the candidates are their own and do not represent the views and opinions of the Secretary of State's office. The order of the statements was determined by randomized drawing. Statements on this page were supplied by the candidates and have not been checked for accuracy by any official agency. Each statement was voluntarily submitted and paid for by the candidate. Candidates who did not submit statements could otherwise be qualified to appear on the ballot.