Board of Equalization

Malia Cohen is running to represent the State Board of Equalization's second district, representing nearly 10 million people in California’s 23 coastal counties stretching from the Oregon border at Del Norte to Santa Barbara -- including the Bay Area.

California’s Board of Equalization (BOE) is the only elected tax board in the country. The Board of Equalization oversees property taxation collected locally by county tax collectors, and sets "fair market value” of public utility property including buildings, land, structures, improvements, fixtures, and personal property.

Members of the BOE are state constitutional officers and are accountable to each and every Californian. Four of the five members are elected by their districts. The fifth member and Chair of the Board is the elected State Controller.

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