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California State Board of Equalization
| California State Equalization Board | |
 | |
| General information | |
| Office Type: | Partisan |
| Office website: | Official Link |
| Total Seats: | 5 |
| Term limits: | Two terms |
| Structure | |
| Length of term: | Four years |
| Authority: | California Constitution, Article XIII, Section 17 |
| Selection Method: | Election |
| Other California Executive Offices | |
| Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Controller • Superintendent of Public Instruction • Agriculture Secretary • Insurance Commissioner • Natural Resources Secretary • Industrial Relations Director • Public Utilities Commission | |
The California Board of Equalization is an elected executive agency of the California state government, responsible for administering various taxes and overseeing county property tax assessments.
Current officeholders
The board is composed of five members elected to four-year terms. Four of the members are elected to represent one of the state's four districts. The California State Controller serves as the fifth member. Elections take place every four years in even-numbered years. Members may not serve more than two terms on the board.
Current members of the board are:
- Controller Betty Yee (D)
- Ted Gaines (R), First District
- Malia Cohen (D), Second District
- Tony Vazquez (D), Third District
- Mike Schaefer (R), Fourth District
Authority
The California Equalization Board is established in Article XIII, Section 17 of the California Constitution:
| Text of Section 17:
The Board of Equalization consists of 5 voting members: the Controller and 4 members elected for 4-year terms at gubernatorial elections. The State shall be divided into four Board of Equalization districts with the voters of each district electing one member. No member may serve more than 2 terms. |
Qualifications
Qualifications for serving on the California Equalization Board are laid out in the California Election Code. Board members must be eligible to vote and registered votes in the state; must not have been convicted of a felony "involving accepting or giving, or offering to give, any bribe, the embezzlement of public money, extortion or theft of public money, perjury, or conspiracy to commit any of those crimes"; and must not have served two terms as a board member since November 6, 1990.[1]
Elections
Elections to the California Equalization Board are held every four years in even-numbered years.[2][3]
2018
California held an election for four seats on the state board of equalization on November 6, 2018. The candidate filing deadline was March 9, 2018.
Term limits
Members of the board are limited to two terms.[1]
Vacancies
The procedure for filling vacancies on the California State Board of Equalization is laid out in Section 1775 of the California Government Code. In the event of a vacancy on the board, the governor nominates a replacement who must be confirmed by the California State Legislature.[4]
CA Govt Code § 1775 (2017):
| Whenever there is a vacancy in the office of...the State Board of Equalization, the Governor shall nominate a person to fill the vacancy who shall take office upon confirmation by a majority of the membership of the Senate and a majority of the membership of the Assembly and who shall hold office for the balance of the unexpired term. In the event the nominee is neither confirmed nor refused confirmation by both the Senate and the Assembly within 90 days of the submission of the nomination, the nominee shall take office as if he or she had been confirmed by a majority of the Senate and Assembly; provided, that if such 90-day period ends during a recess of the Legislature, the period shall be extended until the sixth day following the day on which the Legislature reconvenes.
|
The appointee serves out the remainder of the term.[5]
Duties
The duties of the California State Board of Equalization are laid out in Section 15600 of the California Government Code:[6]
Section 15600:
(a) There is in state government the State Board of Equalization.
(b) The board shall continue to only have the following duties, powers, and responsibilities:
(1) The review, equalization, or adjustment of a property tax assessment pursuant to Section 11 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that review, equalization, or adjustment.
(2) The measurement of county assessment levels and adjustment of secured local assessment rolls pursuant to Section 18 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that measurement and adjustment.
(3) The assessment of pipelines, flumes, canals, ditches, and aqueducts lying within two or more counties and property, except franchises, owned or used by regulated railway, telegraph, or telephone companies, car companies operating on railways in the state, and companies transmitting or selling gas or electricity pursuant to Section 19 of Article XIII of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that assessment.
(4) The assessment of taxes on insurers pursuant to Section 28 of Article XIII of the California Constitution and any duty, power, or responsibility conferred by statute on the board in connection with that assessment.
(5) The assessment and collection of excises taxes on the manufacture, importation, and sale of alcoholic beverages in this state pursuant to Section 22 of Article XX of the California Constitution, and any duty, power, or responsibility conferred by statute on the board in connection with that assessment and collection.
(c) The board shall retain the duty to adjust the rate of the motor vehicle fuel tax pursuant to subdivision (b) of Section 7360 of the Revenue and Taxation Code for the 2018–19 fiscal year.
(d) (1) In order to ensure a seamless transition from the State Board of Equalization to the Office of Tax Appeals in the conduct of appeals hearings on and after January 1, 2018, pursuant to Part 9.5 (commencing with Section 15670), the State Board of Equalization, consistent with subdivision (b) of Section 15674, shall continue to have the legal authority to hear, determine, decide, or take any other action with respect to an appeal, as defined in subdivision (a) of Section 15671, regarding matters for which the duties, powers, and responsibilities are transferred to the Office of Tax Appeals pursuant to Section 15672, only if both of the following are satisfied:
(A) The hearing, determination, decision, or any other action with respect to an appeal is placed on the calendar of a meeting of the State Board of Equalization to be held before January 1, 2018.
(B) The appeal is heard, determined, decided, or is otherwise final before January 1, 2018.
(2) On and after January 1, 2018, the State Board of Equalization shall have no legal authority to, and shall not, regarding matters for which the duties, powers, and responsibilities are transferred to the Office of Tax Appeals pursuant to Section 15672, conduct an appeals hearing, make a determination, issue or publish a decision on an appeal, or take any other action with respect to an appeal heard at a meeting of the State Board of Equalization before January 1, 2018, for which the State Board of Equalization’s hearing, determination, decision, or any other action is, for any reason, not final before January 1, 2018.
(e) (1) The board shall retain all employees serving in state civil service, including temporary employees, who are engaged in the performance of functions described in subdivision (b). The status, positions, and rights of those persons shall not be affected by their retention and shall continue to be retained by them pursuant to the State Civil Service Act (Part 2 (commencing with Section 18500) of Division 5), except as to positions the duties of which are vested in a position exempt from civil service.
(2) The board also may employ civil service staff persons to carry out the duties, powers, and responsibilities described in subdivision (b) as approved by the Legislature through the budget.
(3) The board shall retain the authority to appoint an executive director and prescribe and enforce his or her duties pursuant to Section 15604.
(f) Each member of the board elected by the voters of an equalization district shall have only one office in Sacramento and one district office.
(g) Each board member elected by the voters of an equalization district shall have a staff consisting of two staff persons who are exempt from civil service pursuant to Section 4 of Article VII of the California Constitution and any other civil service positions approved by the Legislature through the budget.
(h) (1) A board member shall have no authority to appoint, remove, discipline, assign, reassign, promote, demote, or issue orders to any employee of the board, including, but not limited to, the career executive assignment positions and other noncivil service managers.
(2) The executive director shall be solely responsible for selecting persons for career executive assignment positions and other noncivil service managers for the board.
(i) A board member shall not modify or approve a budget change proposal for the board or the California Department of Tax and Fee Administration. The executive director shall modify or approve all budget change proposals for the board.
(j) A board member shall not interfere with or influence the process of the board’s or the California Department of Tax and Fee Administration’s legislative analyses, revenue analyses, or any other form of technical assistance requested by the Governor or the Legislature.
(k) All board member procurements shall be processed through the Department of General Services.
(l) (1) A member of the board shall not represent a person in a hearing before the board before one year after the expiration of the member’s term on the board or one year after separation from the board.
(2) The staff of a member of the board shall not represent a person in a hearing before the board before one year after separation from employment with that member.
(m) This section shall become operative on July 1, 2017.
External links
Footnotes
- ↑ 1.0 1.1 California Secretary of State, "Summary of Qualifications and Requirements for the Office of Member, State Board of Equalization (4 Districts)," accessed April 18, 2018
- ↑ California State Board of Equalization, "Board Members," accessed April 18, 2018
- ↑ Findlaw, "California Code, Elections Code - ELEC § 1200," April 18, 2018
- ↑ Justia US Law, "CA Govt Code § 1775 (2017)," accessed April 19, 2018
- ↑ Justia US Law, "CA Govt Code § 1776 (2017)," accessed April 19, 2018
- ↑ Justia US Law, "CA Govt Code § 15600 (2017)," accessed April 19, 2018
