This explainer was originally published by our news partners CalMatters. Be prepared for California’s midterms: Sign up for CalMatters' free election newsletter and be the first to know when they update the CalMatters 2026 Voter Guide with information on key races.
What does the Board of Equalization do?
The Board of Equalization was created to standardize property tax assessments across the state. Today, it has a five-person board consisting of four elected members representing geographic districts and the state controller. It advises county assessors, sets the taxable value of property owned by utilities and railroads and hears some taxpayer appeals. Lawmakers stripped the agency of broader authority in 2017.
California’s 2026 midterm elections will be held on Tuesday, Nov. 3, 2026. Get general information about the election, news coverage, an interactive ballot guide and results on election day.
The candidates
Courtesy of Denis Bilodeau campaign
| Denis Bilodeau |
Party: Republican
Professional background: Taxpayer Association president, Orange city councilmember
Professional background: Taxpayer Association president, Orange city councilmember
- California Republican Party
- Reform California
- Howard Jarvis Taxpayers Association
Courtesy of Tom Umberg Campaign
| Tom Umberg |
Party: Democratic
Professional Background: State senator
Professional Background: State senator
- SEIU California
- California Teachers Association
- Equality California
