California State Board of Equalization

What California State Board of Equalization does

The California State Board of Equalization (BOE) is a constitutionally established California state government agency headquartered in Sacramento, founded in 1879 and staffed by approximately 915 employees. It administers property tax oversight across California's 58 counties, operates the Alcoholic Beverage Tax Program and the Tax on Insurers program, and provides the Tax Appeals process through which taxpayers contest assessments. The agency is governed by a five-member Board: four district-elected members (Ted Gaines, Sally J. Lieber, Antonio Vazquez, Mike Schaefer) plus the California State Controller (Malia M. Cohen), with day-to-day operations led by Executive Director Yvette M. Stowers and Chief Information Officer Scott Capulong.

The BOE's service portfolio includes property tax administration, tax appeals, a Payment Portal for online tax remittance, a public Open Data Portal, a Taxpayers' Rights Advocate office, Proposition 19 resources, and Disaster Relief assistance for property owners impacted by California wildfires and other disasters. Its technology footprint is a state government website (boe.ca.gov) with online tax payment, open data, and public records access systems; the agency certified WCAG 2.1 Level AA accessibility compliance on June 5, 2025, meeting California Government Code sections 7405, 11135, and 11546.1.

BOE is funded by California state appropriations and the taxes and fees it administers; it does not generate commercial revenue. Following the 2017 restructuring that created the California Department of Tax and Fee Administration (CDTFA) to take over most consumer taxes, BOE's role narrowed primarily to property tax appeals and specialized excise taxes. Distribution is direct-to-taxpayer via web, phone, in-person, and public board meetings, with collaborative cross-referral relationships with sister agencies including CDTFA, the Franchise Tax Board (FTB), the State Controller's Office (SCO), the Employment Development Department (EDD), and the Department of Financial Protection and Innovation (DFPI).

Name

California State Board of Equalization

Legal name

California State Board of Equalization

Website

https://boe.ca.gov

Company type

Private

Founded year

1879

Operating status

Operating

Headcount range

501–1,000 employees

Short description

The California State Board of Equalization is a constitutionally established state agency that administers property tax appeals, the alcoholic beverage tax, and the tax on insurers, serving California taxpayers, property owners, beverage distributors, and insurers.

Ownership category

akta.pro rank

Product category

State Tax Administration

NAICS

Executive, Legislative, and Other General Government Support (921), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (92615)

akta.pro primary industry

State/Provincial Taxation & Revenue Administration (BPAIABAD)

akta.pro secondary industries

Dispute Resolution, Appeals & Tax Tribunals (BPAIADAK), Tax Policy, Legislation & Rulings (BPAIADAA)

Keywords

• Property tax administration
• State tax agency
• Tax appeals
• Alcoholic beverage tax
• Insurance tax collection

Headquarters

HQ city

Sacramento

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Others

Revenue model

1. Tax Collection and Administration: The BOE administers and collects various state taxes including property taxes, alcoholic beverage taxes, and insurance taxes. This is a regulatory/government function, not commercial revenue generation. The BOE collects taxes on behalf of the state of California.

Go-to-market motion1 record

Distribution channels4 records

Marketing channels8 records

Core offering

The California State Board of Equalization administers and oversees specific state tax programs in California, including the Property Tax Department (assessment, equalization, and appeals across all 58 counties), the Alcoholic Beverage Tax Program (collection and compliance for beverage distributors), and the Tax on Insurers (collection from insurance companies). It also provides tax appeals adjudication, disaster relief property tax assistance, Proposition 19 implementation, taxpayer rights advocacy, and a public Open Data Portal.

Product overview

The California State Board of Equalization is a government agency offering tax administration services, not a unified software product. It provides a portfolio of tax-related programs including Property Tax Department, Alcoholic Beverage Tax Program, Tax on Insurers, and Tax Appeals services. Additional offerings include the BOE Open Data Portal for public data access, Disaster Relief assistance for disaster-affected property owners, Taxpayers' Rights Advocate services, and Proposition 19 resources. The agency also provides a Payment Portal for online tax payments and maintains legal resources including business tax and property tax law guides.

Differentiator

Problem solved

Functional benefit

Products and services

• Property Tax Department

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Partnerships

Six partnerships are on record, tiered core and minor.

• California Department of Tax and Fee Administration (CDTFA)coreOthersCDTFA is a sister state agency that administers California's sales and use, fuel, and other taxes. BOE provides links to CDTFA as an external tax resource, indicating collaborative working relationships between the state's tax agencies. CDTFA provides the Business Taxes Law Guide accessible through BOE's legal resources section.
• Franchise Tax BoardcoreOthersFranchise Tax Board is listed as an external tax resource on BOE's website. FTB administers California personal income tax and corporate tax. The agencies work together to provide comprehensive California tax information.
• State Controller's Office (SCO)coreOthersSCO is listed as an external resource. The Controller serves as a member of the BOE Board (Malia M. Cohen). SCO also manages unclaimed property programs and property tax postponement programs referenced by BOE.
• Employment Development Department (EDD)minorOthersEDD is listed as an external tax resource on BOE's website. EDD administers payroll taxes in California. Listed alongside other state tax agencies for taxpayer reference.
• Secretary of State Business ProgramsminorOthersListed as an external resource for business programs and business entity registration. Provides cross-agency reference for business taxpayers.
• Department of Financial Protection and InnovationminorOthersReferenced for PACE (Property Assessed Clean Energy) program information. BOE links to DFPI's consumer resources related to housing and PACE financing.

Recent moves5 records

Expansion highlights4 records

Broad incumbents

• New York State Department of Taxation and Finance: New York's primary state tax administrator handling personal income, corporate, sales, and property tax oversight; comparable in mandate breadth and statewide operational scale.
• Texas Comptroller of Public Accounts: State-level tax administration and revenue forecasting body in Texas; comparable in scale and function as a multi-tax state revenue authority, though broader in scope than BOE's post-2017 footprint.
• Oregon Department of Revenue: Oregon's state tax administrator; comparable as a state-level revenue authority with similar taxpayer services, appeals processes, and online portal infrastructure.
• Florida Department of Revenue: Florida's centralized state revenue and tax administration agency; comparable as a state-level tax authority administering multiple tax programs across a large population.
• Illinois Department of Revenue: Administers state income, sales, and excise taxes in Illinois; comparable function and structure to BOE as a state revenue authority with multi-tax jurisdiction.

Regional players

• Multnomah County Assessment and Taxation (Oregon): County-level property tax assessor comparable to the local assessment function BOE oversees; demonstrates the county-level assessment process subject to BOE's equalization oversight.
• Los Angeles County Office of the Assessor: California's largest county assessor; the county-level entity whose property assessments fall under BOE's statewide equalization and appeals jurisdiction.

Direct peers

• Franchise Tax Board (California): California's personal income tax and corporate tax administrator; operates in parallel with BOE and is referenced on BOE's site as an integrated tax ecosystem partner.
• Texas State Board of Equalization: Directly analogous constitutional body in Texas historically focused on property tax equalization; one of the closest structural peers to California's BOE by charter and function.
• California Department of Tax and Fee Administration (CDTFA): Sister California tax agency that assumed most consumer tax administration from BOE in 2017; directly comparable in mission, scope (sales/use, fuel, excise taxes), and California-specific jurisdiction.

Market position

Strengths1 record

Weaknesses4 records

Competitive moat3 records

Key highlights6 records

Customer concentration

• Xtwitter.com/CA_BOE_News
• YouTubeyoutube.com/user/BoardOfEqualization
• Facebookfacebook.com/CABoardOfEqualization
• LinkedInlinkedin.com/company/california-state-board-of-equalization
• Instagraminstagram.com/boardofequalization

Compliance4 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles7 records

Funding overview

Funding rounds

Investors

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M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about California State Board of Equalization