What’s at stake in this race
The Board of Equalization was created to standardize property tax assessments across the state. Today, the five-member board advises county assessors, sets the taxable value of property owned by utilities and railroads and hears some taxpayer appeals. Lawmakers stripped the agency of broader authority in 2017.
District 1
Dusty Beach
Party: Republican
Occupation: Retired correctional officer
Nelson Esparza
Party: Democratic
Occupation: Teacher/economist/councilmember
Key endorsements
- California Democratic Party
- California Labor Federation
- California School Employees Association
Shannon Grove
Party: Republican
Occupation: State senator/businesswoman
Key Endorsements
Nader F Shahatit
Party: Republican
Occupation: Tax consultant
Donald E. Williamson
Party: Democratic
Occupation: Equalization Board consultant
Follow the money
District 2
Sally J. Lieber
Party: Democratic
Occupation: Member, State Board of Equalization
Key endorsements
- California Democratic Party
- SEIU California
- California Teachers Association
J Brett Marymee
Party: Republican
Occupation: Small-business owner
Key endorsements
Mark McComas
Party: Republican
Occupation: Small-business advocate
John Pimentel
Party: Democratic
Occupation: Member, Board of Trustees, San Mateo County Community College District
Bill Shireman
Party: Republican
Occupations: Taxpayer advocate
John W. Zaruka
Party: Republican
Occupations: Retired hospitality executive
Follow the money
District 3
Carlo Basail
Party: Republican
Occuption: No ballot designation
Rudy Bermudez
Party: Democratic
Occupation: Taxpayer adviser
Mike Gipson
Party: Democratic
Occupation: State Assembly member/father
Key endorsements
Stephan Hohil
Party: Republican
Occupation: No ballot designation
Zhijing Liu
Party: Democratic
Occupation: Banker
Marie Manvel
Party: No Party Preference
Occupation: Commissioner vice chair
Rey Portela
Party: Republican
Occupation: Licensed tax preparer
Baru Alejandro Sanchez
Party: Democratic
Occupation: CPA/internal auditor
Samuel P. Sukaton
Party: Democratic
Occupation: Labor union organizer
Yvonne Yiu
Party: Democratic
Occupation: Public finance boardmember
Follow the money
District 4
Candidates
Martín Arias
Party: Democratic
Occupation: Taxpayer advocate/boardmember
Denis Bilodeau
Party: Republican
Occupation: Taxpayers Association president
Key endorsements
Gardner C. Osborne
Party: Libertarian
Occupation: Enrolled agent
Cody Petterson
Party: Democratic
Occupation: Equalization Board member deputy
Tom Umberg
Party: Democratic
Occupation: Small-businessman/senator