The Brief

California’s Board of Equalization is a coveted spot once again for state lawmakers looking for a new gig almost a decade after then-Gov. Jerry Brown signed a law gutting the organization of any serious governing responsibility.

This year, three current state lawmakers are competing for seats on the nation’s only elected tax board. They’re among some two dozen candidates on the ballot for its four elected positions, which are divided by geographic districts.

The board has long been a launching pad to higher offices in California politics — Fiona Ma served on it before becoming state treasurer, as did Betty Yee and Malia Cohen before each being elected state controller.

The agency itself is a throwback to the 19th Century. It’s rooted in an 1879 constitutional amendment that created it and charged it with “equalizing” county property tax assessments statewide.

From that narrow mandate, it swelled to become a juggernaut that collected a third of the state’s tax revenue and provided a venue for people and businesses to contest their tax bills in front of the elected board. It survived numerous efforts by governors to kill it outright, including attempts by Pete Wilson and Arnold Schwarzenegger.

That is until 2017, when a cascade of allegations about board members misusing the office to promote themselves led to an authoritative state audit that lawmakers could not ignore.

Brown signed a law stripping the agency of any powers beyond what voters gave it in 1879 and created two new departments that report to the governor instead of the elected board: one to collect sales and use taxes and another to hear taxpayer appeals.

After that, Board of Equalization elections tended to be lower profile contests. Ted Gaines, a former Republican state lawmaker from the Sacramento area, won a seat. Former Democratic Assemblymember Sally Lieber is up for reelection on the board this year. The other members had experience in local politics instead of inside the Capitol.

“We’re lean but we’re not mean,” said Lieber, the incumbent for District 2, which includes 19 counties centered on the Bay Area. “I think the Board of Equalization is the right size in the system right now…I do really believe that the board has a role to play in being a forum for taxpayers to come forward to.”

This year voters will see more contentious elections for the tax board:

• In District 1 representing inland California, Republican state Sen. Shannon Grove of Bakersfield has more than $900,000 in a campaign account and name recognition from her representing the San Joaquin Valley in the Legislature since 2010. Democrats are putting up a fight for the district. Fresno City Councilmember Nelson Esparza is running with the party’s support.
• In District 2 representing coastal California north of Los Angeles, incumbent Lieber faces San Mateo Community College District Trustee John Pimentel. Lieber has the Democratic Party’s endorsement, but a number of Bay Area Democratic leaders are backing Pimentel, including state Treasurer Ma and San Jose Mayor Matt Mahan.
• In District 3 representing the Los Angeles area, former Monterey Park City Councilmember Yvonne Yiu put up $760,000 of her own money and has about $1 million on hand. The race has another heavyweight in Assemblymember Mike Gipson, a Democrat from Gardena who has served in the Legislature since 2014. 
• District 4 representing the San Diego area has an especially crowded race with Democratic state Sen. Tom Umberg of Santa Ana, San Ysidro school board member Martín Arias, San Diego Unified School District board member Cody Peterson, and Denis Bilodeau, a Republican supported by San Diego Assemblymember Carl DeMaio’s Reform California organization.

A forum for California taxpayers

The board was always popular among taxpayer advocacy groups, who liked that it provided a forum to focus on tax issues in a capital where debates often center on labor and business.

“It’s a very useful elected body that answers to the voters,” said Susan Shelley, vice president of communications for the Howard Jarvis Taxpayers Association.

Some of this year’s candidates are thinking of ways to make the most of the agency.

Arias believes the board could do more to assist homeowners and potential homeowners. As a taxpayer advocate in the San Diego County Assessor’s Office, he says he works with the Board of Equalization every day and has a front seat to how the system works.

“I think there’s a bigger opportunity here to make the Board of Equalization the constitutional office that it is — that it should be,” he said. “There’s a clear opportunity here for us to start advocating at the state level for all of our taxpayers, including those that don’t speak English.”

Umberg said he’d like the board to have more investigative power and resources. Citing instances in which San Bernardino and Los Angeles assessors have been arrested on felony charges, he said he’s most interested in the board’s oversight of property tax assessors.

“Although it’s not a high-profile job, it’s a critically important job, especially when we’ve got so many revenue challenges in California,” Umberg said in an interview with CalMatters.

Questioning BOE’s relevance

Advocating for the board’s expansion has drawn criticism from former board members and employees. Yee, a board member from 2004 to 2014, has been vocal about abolishing the board entirely because she believes that its limited responsibilities could be easily transferred to another department or agency.

“I just really do question how this board continues to have relevance,” she told CalMatters. “I sometimes feel like the board is really doing a lot of work in search of finding problems to solve. …I know with each of the board members, they feel very strongly about being a taxpayer advocate. But frankly, every public official should be a taxpayer advocate. ”

Democrats stopped short of killing the agency entirely because they would have had to put that question to voters.

“They should have just chopped the head of the snake off and done away with the Board of Equalization altogether,” said Mark DeSio, a former communications director for the board. “They didn’t do that. They left enough of the cancer to grow back.”

He cooperated with the audit that revealed misspending at the agency that appeared intended to promote its elected members as well as another that showed widespread nepotism in its hiring practices. He then lost his job in the reorganization and filed a whistleblower retaliation lawsuit against the state.

DeSio believes lawmakers want seats on the Board of Equalization because it allows them to maintain a high profile until they can run for office again.

“That was the recipe for disaster a few years back,” he said. “Somebody better watch these guys. They’re not there for the policy. It’s for the exposure.”

Cayla Mihalovich is a California Local News fellow.

This article was originally published on CalMatters and was republished under the Creative Commons Attribution-NonCommercial-NoDerivatives license.

Southern California was built on radio.

"I can still hear the jingle KFWB News 98,” wrote  Taline in Los Feliz, during a recent conversation on LAist's daily news show, AirTalk, which airs on 89.3 FM. “I grew up hearing that in my dad's minivan on the way to and from school. It has a special place in my heart.”

Back in April, broadcast company Audacy announced KNX News — one of the last-remaining all-news FM stations — was leaving the FM dial where it had simulcast on 97.1 FM since 2021. The station, which is also one of the oldest in L.A., is not budging from 1070 AM where it has been on the air for more than 100 years. The move away from FM officially happened in May to make way for a new sports talk station, which Audacy officials called an area of growth for advertisers in today’s media landscape.

The move is one in a long line of changes for radio and a reminder that before podcasts, playlists and algorithms, many Southern Californians built their days around radio broadcasts.

Radio, a daily ritual

The construction of KNX

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Herman J. Schultheis

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Los Angeles Public Library

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Michael Jackson, a well-known KNX, personality

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Los Angeles Public Library

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Larry Mantle, now in his 41st year hosting AirTalk, remembers being a kid and dreaming of what it might be like to be behind the mic at one of these radio stations.

“ I grew up with KNX," he said. “My dream job as a kid was to be an anchor on KNX or KFWB, the two local all-news radio stations, 'cause there was nothing like hosting AirTalk that even existed at that point.”

Mantle opened up the phone lines on a recent show to hear from his fellow SoCal radio lovers about the shows they miss and the memories they have. Here's what they had to say:

A love for radio, then and now  

A pilot of KMPC's traffic alert helicopter pictured with his daughter and grandson.

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Los Angeles Public Library

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A 1963 picture of Valley State College (now Los Angeles Valley College) preparing to launch KVCM

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Larry Leach

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Los Angeles Public Library

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“When you'd walk down Hollywood Boulevard where the station was, you could hear it playing as you went down the street,” said  Olivia in Glendale about KLAC 570 with Al Jarvis.

 Larry in Yorba Linda shouted out KBCA Jazz for its 24-hour jazz, saying “When I first moved out here in '68 from Phoenix, which had like an hour a week, it was a real wonder.”

 Mark in Glassell Park emailed that he loves KCRW’s Henry Rollins, writing, “I used to bristle at his unique DJ persona, but over time, I came to love him and his crazy eclectic playlists. I find his knowledge in history and punk rock fascinating. He's a gem and a legend."

"I'd like to give a shout-out to all the DJs working at KXLU, the college station at Loyola Marymount University, said  Jeremy in Culver City in an email. “That station's been on the air for nearly 60 years. I believe it's one of the best examples of what's possible with radio."

"KFWB and KRLA back in the day when they were rock music stations —  Dr. Demento, one of my favorite on-air personalities, also had eclectic music taste," said  Carrie in Desert Edge.

“ Dr. Demento was must listening when I was a kid in junior high school at Le Conte Junior High in Hollywood,” Mantle added. “Every Sunday night on KMET, we would make sure we were listening to Dr. Demento and his funny records.”

The question remains…

An 11-year-old winning a car in a KMPC contest in 1963.

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Listener support is vital to any radio station, and it’s clear KNX has many lifelong fans. AirTalk listeners highlighted their support for household KNX names over the decades like Bill Keene, Melinda Lee, Mike Roy and Jackie Olden.

As KNX makes changes, many are watching closely and thinking about the future of radio.

Listeners like Tommy in La Quinta are left wondering if the radio dial will be the same…

“I’m a hardcore listener, but I don't know about casual listeners [and] if they'll tune to AM,” he said.

After months of hand-wringing, Los Angeles and LA28 have come to a tentative agreement on how Olympics organizers will reimburse the city for its expenses for the 2028 Summer Games.

According to the deal, the private Olympic organizing committee will pay upfront for the estimated cost of services that are not eligible for federal reimbursement, like trash pick-up and traffic control. Under another proposal, the city would also be able to tap an LA28 contingency fund if it isn't fully repaid by the federal government for policing costs at Olympic venues.

The agreement is nearly nine months overdue and still needs approval by Mayor Karen Bass and the City Council.

The 2028 Olympics are intended to be privately financed, and an existing city agreement with LA28 states that the Olympics organizers, not L.A., will pay for extra costs for public services in support of the Games. But L.A. is the financial back-stop for the Olympics, meaning if LA28 goes in the red, taxpayers will pick up the bill.

Beyond that, the city services agreement presents another area where L.A. could incur additional unexpected expenses for hosting the Games. L.A. City Councilmember Monica Rodriguez warned LA28 CEO Reynold Hoover earlier this year that a bad deal could "bankrupt" the city.

Jacie Prieto Lopez, an LA28 spokesperson, and Paul Krekorian, who leads the city's office of major events, said in statements that the freshly inked agreement would help deliver a fiscally responsible Games.

"Mayor Bass’ priority is that the 2028 Olympic and Paralympic Games be fiscally responsible, protect taxpayers, and benefit Angelenos for decades to come. This agreement helps deliver that commitment," Krekorian said.

But the contract between the two parties doesn't fully resolve one of the biggest areas of financial risk for the city: the enormous cost of security for an event as extensive and high-profile as the summer Olympics and Paralympics.

Organizers are counting on the federal government to pay for public safety at Olympic venues that are considered part of a "national special security event." That includes costs for LAPD staffing. LA28 has not included security costs in its $7.1 billion budget — a fact that City Attorney Hydee Feldstein Soto criticized earlier this year.

The federal government has so far allocated $1 billion for security costs for the Olympics. Exactly where those federal funds will go has not yet been determined, and there's no guarantee they will cover all of L.A.'s policing costs.

To address this, city officials have also proposed an amendment to a 2021 agreement between the city and LA28. That amendment would establish that if L.A. is not reimbursed by the federal government for all its eligible expenses, it could dip into LA28's contingency fund of $270 million before the private organizing committee could use those funds for any legacy projects.

But that bucket of money will first be used for any costs that Olympics organizers still owe if they run out of revenue — meaning if the Olympics don't turn a profit, the city's access to that money will depend on how much is left for the taking.

Civil rights attorney Connie Rice, who has been tracking the city's negotiations with LA28, told LAist the agreement was a "PR document" not a deal. She pointed out that if the federal government does not pay up for security spending as expected, L.A. could be in trouble.

" It leaves the taxpayers with a GoFundMe strategy," she said.

The city services agreement lays the groundwork for more negotiations between LA28 and the city. Each venue will require its own agreement, to be negotiated by July 1, 2027. Venues in the city of L.A. include Dodger Stadium, the L.A. Convention Center, L.A. Memorial Coliseum and the Venice Beach Boardwalk.

The City Council's ad-hoc committee on the 2028 Games will meet Tuesday afternoon to vote on the agreement.