State Board of Equalization (California)

The California State Board of Equalization (BOE) is a government agency responsible for overseeing and administering property tax assessments and certain sales and excise taxes within the state. It ensures that property values are accurately assessed for taxation, collects taxes, and enforces tax laws to ensure the fair and efficient functioning of California’s tax system. The BOE also oversees specific industries like fuel and tobacco taxes. It operates independently from the state’s Department of Finance and is led by elected members, emphasizing local representation and accountability in tax administration.