About the Board of Equalization
The Board of Equalization is an independent board that provides oversight, review and equalization of property tax assessments, assessing taxes on insurers and assessing and collecting excise taxes on alcoholic beverages. The Board also hears appeals related to the programs it administers.
The BOE is comprised of four districts represented by members who are elected. The fifth board member is the State Controller, who is elected statewide.
Board of Equalization District 2
Board of Equalization District 2 is comprised of 23 counties and includes approximately 9.5 million people.
Counties in District 2
Contra Costa County
Del Norte County
San Benito County
San Francisco County
San Luis Obispo County
San Mateo County
Santa Barabara County
Santa Clara County
Santa Cruz County