California Voters Pick Four Tax Board Seats
November 2026 races will decide four district seats on the State Board of Equalization, the state's elected tax commission.
Updated on Nov. 3, 2026 in Elections
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California voters will choose members of the State Board of Equalization in the November 2026 statewide election. The board oversees the state's property tax system and other taxes, and is the nation's only elected tax commission.
Why it matters
The board's members shape how property and other taxes are administered across California's four geographic districts. Voters in each district will effectively select who represents their region on the panel.
California is divided into four Board of Equalization districts, with District 1 spanning 33 interior counties from Siskiyou to San Bernardino and District 4 covering Imperial, Orange, Riverside and San Diego counties plus a small part of San Bernardino. The extraction does not report results, and the District 3 and District 4 contests are not described.
The players
Nelson Esparza
Democratic candidate in the District 1 Board of Equalization race, based in Fresno.
Shannon Grove
Republican candidate in the District 1 Board of Equalization race.
The details
District 1 pits Democrat Nelson Esparza against Republican Shannon Grove, while District 2 features Democrats Sally Lieber and John Pimentel. The board consists of the State Controller and four members representing geographic districts.
Timeline
November 2026: statewide election in which voters decide the four Board of Equalization seats.
Political Context
The Board of Equalization is the only elected tax commission in the United States, and its members are chosen by district rather than appointed. The November 2026 contests keep that elected-district model in place for overseeing property and other state taxes.
Voters in each district will directly decide who sets tax policy oversight for their region. The outcome affects how property and other taxes are handled for California residents across the state.
The takeaway
Because California's tax commission is elected by district, voters have a direct say in state tax oversight. Checking which district you live in before November can clarify whose seat is on your ballot.
Further reading
Explore more on the Elections coverage for California's statewide ballot contests.
Source note: This article includes information reported by KION546.
Live Poll
Do you think tax boards should be elected by voters rather than appointed?
