California State Board of Equalization

E456651

state government agency tax administration agency

The California State Board of Equalization is a state agency responsible for administering certain tax programs and overseeing property tax assessment practices to ensure uniformity and fairness across California.

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All labels observed (3)

Label	Occurrences
California Board of Equalization	1
California State Board of Equalization canonical	1
State Board of Equalization (administrative functions)	1

Statements (48)

Predicate	Object
instanceOf	state government agency ⓘ tax administration agency ⓘ
after	California Department of Tax and Fee Administration assumes most sales and use tax functions in 2017 NERFINISHED ⓘ
appliesToJurisdiction	California NERFINISHED ⓘ
country	United States of America ⓘ surface form: United States
describedBySource	California Constitution, Article XIII NERFINISHED ⓘ California Revenue and Taxation Code provisions on property tax ⓘ
employer	state civil service employees of California ⓘ
follows	California Constitution NERFINISHED ⓘ California Revenue and Taxation Code NERFINISHED ⓘ
foundedBy	State of California NERFINISHED ⓘ
goal	fairness in tax administration ⓘ uniformity of property tax assessment ⓘ
hasAuthorityOver	appeals of state-assessed property values ⓘ state-assessed property values ⓘ
hasJurisdictionOver	state-assessed property taxpayers in California ⓘ
hasMotto	“Equalization of taxes” (conceptual mission of tax fairness) ⓘ
hasNumberOfMembers	5 ⓘ
hasPart	California State Controller NERFINISHED ⓘ four elected district board members ⓘ
hasRole	appeals body for certain tax disputes ⓘ fee collection ⓘ property tax oversight ⓘ tax administration ⓘ
headquartersLocation	Sacramento ⓘ surface form: Sacramento, California
inception	1879 ⓘ
jurisdiction	California, United States ⓘ surface form: State of California
languageOfWorkOrName	English ⓘ
legalForm	constitutional agency ⓘ
legislativeBody	California State Legislature NERFINISHED ⓘ
locatedInTheAdministrativeTerritorialEntity	California, United States ⓘ surface form: California
officeHeldByHeadOfGovernment	Chair of the California State Board of Equalization NERFINISHED ⓘ
operatesIn	California tax system ⓘ
oversightOf	county assessors in California ⓘ local property tax assessment practices ⓘ
partOf	Government of California NERFINISHED ⓘ
responsibleFor	administration of certain sales and use taxes prior to 2017 reorganization ⓘ administration of some special taxes and fees ⓘ adopting rules and regulations for property tax administration ⓘ assessment of certain state-assessed properties such as utilities and railroads ⓘ conducting surveys of county assessors’ offices ⓘ ensuring uniformity in property tax assessment across California counties ⓘ equalization of property tax assessments among counties ⓘ oversight of county property tax assessment practices ⓘ training and guidance for county assessors ⓘ
significantEvent	2017 creation of the Office of Tax Appeals for many tax appeals functions ⓘ 2017 reorganization transferring most tax collection functions to the California Department of Tax and Fee Administration ⓘ
website	https://www.boe.ca.gov ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Placer County Assessor’s Office → worksWith → California State Board of Equalization ⓘ

California Department of Tax and Fee Administration → replaced → California State Board of Equalization ⓘ

this entity surface form: State Board of Equalization (administrative functions)

Fiona Ma → memberOf → California State Board of Equalization ⓘ

this entity surface form: California Board of Equalization