The State Board of Equalization no longer has any significant functions and is a waste of taxpayer money. Yet it exists. Lieber (Dem) is the incumbent. Maymee, Shireman, Zaruka, McComas are GOP and plan to use the office to call for tax cuts, but it has no such power. Pimentel (Dem) is similar--wants no sales tax on food, but no such power. I'll vote for Lieber, who advocates "transparency and accountability," but this office should be eliminated.

According to GrowSF, this position barely has any power. Incumbent Sally Lieber is the only candidate that’s raised any money and will win reelection regardless.

The California Board of Equalization has a fairly narrow role, after most of its powers were stripped in 2017 following an audit that revealed missing funds and signs of nepotism. Governor Brown signed legislation stripping the Board of most of its duties (https://en.wikipedia.org/wiki/California_State_Board_of_Equalization#Programs). The real work the Board used to perform went to two new agencies the governor controls.

What's left of the Board of Equalization is primarily setting the taxable value of property owned by railroads and certain public utilities, administering the private railroad car tax, overseeing statewide property tax assessment practices for consistency across county assessors, and hearing certain tax appeals involving property tax, alcoholic beverage tax, and the tax on insurers. Voters won't really see the impact of this office in their day-to-day lives, and it doesn't have much power to affect policy. In fact, the office should probably be abolished.

But since it still exists, we recommend voting for the competent incumbent, Sally Lieber.

Source (https://growsf.org/voter-guide/san-francisco-voter-guide-june-2026-election/#board-of-equalization)

The state Board of Equalization collects tax, and is the only publicly-elected tax commission in the United States. The Board of Equalization can hold corporations accountable by ensuring they pay their taxes; since Lieber came on, the Board has also made a major commitment to rigorously examine the programs and mechanisms that help fund affordable housing.

The League endorsed Sally Lieber twice in June 2022 (https://www.theleaguesf.org/June_2022#BoardEqualization) and November 2022 (https://www.theleaguesf.org/Nov_2022#BoardEqualization), praising her competence and progressive record in Sacramento. Now she’s the incumbent, and doing a great job. Lieber is running a corporate-free campaign against Republican Bill Shireman, “a fiscal conservative with a conscience,” and John Pimentel, a kinda tired centrist Democrat endorsed by a slew of tired centrist Democrats. Lieber is endorsed by progressives like Lateefah Simon, Alex Lee, and Ro Khanna; SEIU California, the National Union of Healthcare Workers, and the California Teachers Association—as well as by the California Democratic Party and even the reprehensible billionaire troll farm GrowSF. Clearly everyone can see that Lieber knows what she’s doing. 

Vote Sally Lieber for Board of Equalization!

Source (https://www.theleaguesf.org/blog#BoED2)

Lieber is the current Chair of the BOE and a proven tax policy leader – her years in the Assembly give her the deep legislative experience this office requires. She brings that expertise with a clear commitment to ensuring vulnerable communities understand their rights as taxpayers and can access the tax benefits and credits they are entitled to. That combination of technical command and equity focus is exactly what we look for, and we are eager to see Lieber protect the economic interests of Californian women and families.

Source (https://sfwpc.org/pac-recommendations-for-june-2026-election/)