The mission of the State Board of Equalization (BOE) is to serve the public through fair, effective, and efficient tax administration.
Created in 1879 by a constitutional amendment, the BOE was initially charged with responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state. Currently the tax programs administered by the BOE are concentrated in four general areas: sales and use taxes, property taxes, special taxes and the tax appellate program. In 2005-06, BOE-administered taxes and fees produced $53 billion to provide essential services for the people of California. BOE administered programs provided more than 34 percent of the annual revenue for state government and $9 billion in essential funding for counties, cities, and special districts.
BOE-administered revenues support hundreds of state and local government programs and services, including schools and colleges, hospitals and health care services, criminal justice, correctional, and social welfare programs, law enforcement, consumer services, natural resource management, and transportation and housing programs.
In addition to administering key state revenue programs, the BOE plays a critical role with regard to California property taxes. Further, it acts as the appellate body for franchise and income tax appeals.
- Primary duties of the Board of Equalization are described in the Annual Report
- List of revenue generating tax and fee programs administered by the Board of Equalization
The BOE's five members, who serve concurrent four-year terms, constitute the nation's only elected tax commission. One member is elected from each of California's four Equalization Districts. The State Controller, elected at large, serves as the BOE's fifth member. The BOE's Executive Director, appointed by the Board Members, directs approximately 3,850 agency employees, who carry out the BOE's mission, goals, and directives.
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