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Board of Equalization
Four seats on the California Board of Equalization are up for grabs in the 2026 election. The agency oversees property tax practices.
A person's hand is placing a ballot into a box with the seal of the state of California.
(
Ray Rivera
/
for LAist
)
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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

The inland portion of California is highlighted.
District 1
(
Calmatters via Open Street maps
)

Dusty Beach

Party: Republican
Occupation: Retired correctional officer

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Nelson Esparza

Party: Democratic
Occupation: Teacher/economist/councilmember

Key endorsements


Shannon Grove

Party: Republican
Occupation: State senator/businesswoman

Sponsored message
Key Endorsements


Nader F Shahatit

Party: Republican
Occupation: Tax consultant


Donald E. Williamson

Party: Democratic
Occupation: Equalization Board consultant

Sponsored message

Follow the money

District 2

The coast of California is highlighted in yellow inland about one-quarter of the way eastern.
(
Calmatters via Open Street Maps
)

Sally J. Lieber

Party: Democratic
Occupation: Member, State Board of Equalization

Sponsored message

Key endorsements


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

A map of Southern California has L.A. County outlined.
District 3
(
Calmatters via Open Street Maps
)

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

The bottom portion of Southern California is highlighted.
District 4
(
Calmatters via Open Street Maps
)

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

Key endorsements

What questions do you have about this election?
You ask, and we'll answer: Whether it's about who's funding the campaigns or how to track your ballot, we're here to help you understand the 2026 election