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Board of Equalization
CalMatters · 2026-05-08 · via Local and national news, NPR, things to do, food recommendations and guides to Los Angeles, Orange County and the Inland Empire
  • District 1
  • Follow the money
  • District 2
  • Follow the money
  • District 3
  • Follow the money
  • District 4
  • Candidates

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

)

Follow the vote after polls close

Our limited-run newsletter Make It Make Sense unpacks the ballot count and results, then checks in regularly on officials voted into office and the measures voters pass.

Dusty Beach

Party: Republican
Occupation: Retired correctional officer

Nelson Esparza

Party: Democratic
Occupation: Teacher/economist/councilmember

Key endorsements

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

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

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
Occupation: 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