CALÓ Q&A: Why the California Board of Equalization deserves renewed scrutiny

As living costs rise across California, an often-overlooked state board is quietly influencing how much people pay in taxes. The California Board of Equalization (BOE) sets property tax standards and oversees county assessors, affecting school funding, housing costs, and family budgets. Yet many Californians don’t know what the board does or that its members are elected.

CALÓ News spoke with Assemblymember Mike Gipson (D-65), who worked for the Board of Equalization before joining the Legislature and has firsthand experience with property taxes and assessment fairness, especially as they affect working-class families. 

Gibson comes from a multicultural family, giving him personal insight into the diverse communities most impacted by these policies. He approaches these issues with a focus on accountability and public trust.

Responses have been edited for clarity and brevity.

For people who’ve never heard of it, what does the Board of Equalization do and why does it matter to everyday Californians?

“The California State Board of Equalization helps make sure California’s property tax system is fair and consistent, no matter where you live. Most people never interact with the BOE directly, but its work affects nearly everyone. Property taxes fund schools, libraries, fire departments, parks and other local services families rely on every day."

“The BOE oversees how property values are assessed across all 58 counties, sets taxable values for large utilities and railroads and helps ensure assessors are following the same rules statewide. When assessments are fair and uniform, communities receive the resources they are entitled to and families are not paying more than they should. That’s why it’s important to get it right and do it in a balanced and equitable way. If we get it wrong, it can have an adverse effect, hurting a family’s budget in ways they may not recover from financially. It can also affect entire neighborhoods through declining property values and reduced resources for police services and other vital community services.”

In the middle of an affordability crisis, how do BOE decisions shape who pays more and who pays less in taxes?

“The BOE does not raise tax rates, but it plays a critical role in how the tax burden is shared. Property tax bills are based on assessed value and those values determine who pays more and who pays less. When assessments are accurate and consistent, the system works as intended. When assessments are uneven, families can end up overpaying, while others pay less than their fair share. In an affordability crisis, even small errors matter, especially for working families, seniors and small business owners who have little room in their budgets."

“The BOE’s oversight helps prevent those disparities by promoting uniform standards and accountability across counties. Families are already struggling to make ends meet, living paycheck to paycheck and facing the risk of a recession. The government needs to make people’s lives better and this is an opportunity to build trust and accountability and create a government that people can believe in.”

From your experience at the BOE, where do inequities in property tax assessments most often show up?

“Inequities most often show up where systems are complex and unevenly understood. That can include differences in how reassessments are triggered, how declines in property value are recognized or how exemptions are applied. Another issue is access. Some property owners have the time, knowledge or professional help to challenge an assessment, while others do not. If you do not know your rights or how the process works, you are less likely to question something that may be inaccurate. That is why transparency, clear guidance and consistent oversight are so important. They help level the playing field.”

How do differences between county assessors end up affecting working-class families, renters and small businesses?

“County assessors do important work, but differences in practices can lead to different outcomes for similar properties. When similar homes or businesses are assessed differently simply because they are in different counties or neighborhoods, that has real consequences. For working-class families, it can mean higher bills with no clear explanation."

“For small businesses, it can affect whether they can stay open. For renters, those costs can be passed along over time in the form of higher rents. The BOE’s role is to reduce those inconsistencies by providing oversight, training, and clear statewide standards. The Board of Equalization plays a major role in supporting and empowering small businesses so they can thrive and grow. Trust is important. Accountability is important. We must restore faith in our small businesses to help strengthen working-class communities. That is what California is all about. Small businesses helped build California into what it is today.”

Why should renters care about property tax assessments if they do not own property?

“Renters feel the impact of property tax assessments even if they never receive a bill directly. Property taxes are part of a building’s operating costs, and those costs can influence rent levels over time. Assessments also affect funding for local schools, parks, transit and services that renters use every day. When assessments are fair, communities are better funded and more stable. When they are not, renters can feel the consequences through higher costs and fewer resources."

"So even without owning property, renters are very much part of the system. When assessments are fair and the Board of Equalization is playing its role, California wins. Our communities win. Renters, neighborhoods and families win. We must make sure renters can afford their rent and stay in their homes. Everyone deserves a place to call home.”

What role does the BOE play in making sure similar properties are treated fairly across different communities?

“Ensuring fairness across communities is one of the BOE’s core responsibilities. The Board audits county assessment practices, issues guidance and rules, provides training and serves as an appellate body in certain cases. The goal is simple. A similar property should be treated similarly, whether it is in South Los Angeles, the Central Valley or Northern California. That consistency is essential for public confidence in the tax system. When people believe the system is fair, they are more likely to trust it, and trust is foundational to any public institution.”

If Californians understood just one thing about the BOE’s impact on economic equity and public trust, what should it be?

“I would want people to understand that the BOE exists to protect fairness in a system that affects nearly every household. Property taxes are not just numbers on a bill. They shape school funding, community services and household stability. When assessments are fair, transparent and consistent, people trust the system more. When people trust the system, it works better for everyone, especially for communities that have historically been overlooked. At its core, the BOE’s work is about making sure the rules are applied evenly and that everyday Californians are treated with respect.”