$103.9 Billion in revenue annually in California is overseen by the BOE.  That is 30% of the state budget.  The BOE is a publicly elected tax commission responsible for overseeing California’s property tax system and ensuring real estate assessments are fair and uniform across all 58 counties. It consists of four district members directly elected by voters every four years, alongside the State Controller.

The BOE is the nation's only directly elected tax board, giving voters a representative to hold accountable for tax administration practices.  The board writes rules and guidelines for implementing major voter-approved tax measures, including Proposition 19 and provisions affecting property transfers for seniors, disabled homeowners, and heirs.  The BOE is responsible for property tax oversight that directly supports local K-12 public education, community colleges, public safety, and city infrastructure.  The BOE also supports business owners by driving uniform standards across all 58 counties to prevent unfair property valuation spikes or unequal tax burdens on business real estate.  Businesses in insurance or alcohol manufacturing and distribution receive clear rules, licensing guidance, and assessment procedures directly through the BOE.

Property Tax Oversight: Guidance, standards, and audits provided to county assessors ensure equalized tax burdens statewide.

State-Assessed Properties: Valuation of inter-county property, public utilities, and commercial railroads.

Specialized Excise Taxes: Direct administration of the Alcoholic Beverage Tax and the Tax on Insurers