California
Primary
The State Tax Commissioner or Board of Equalization is responsible for supervising all assessors of taxes, enforcing tax laws, setting rates, and collecting statewide taxes.
5 candidates are running for California State Board of Equalization, District 4 in the June 2, 2026 primary in California.
Select a candidate to see details.
Tom Umberg
Democratic
15 groups
Denis R. Bilodeau
Republican
14 groups
Cody Petterson
Democratic
9 groups
Martin Arias
Democratic
3 groups
Gardner C. Osborne
Libertarian
2 groups
Join a group to add its recommendations to your ballot.
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Recommends Cody Petterson
Elizabeth Barcohana's Lady with a Brain Voter Guide
Recommends Denis R. Bilodeau
Mamdanification
Recommends Cody Petterson
Stop arming Israel
Recommends Tom Umberg
April's Common Sense Cali Voters
Recommends Denis R. Bilodeau
Penny's Picks
Recommends Denis R. Bilodeau
Endorsed by the GOP and Howard Jarvis Taxpayers Assn.
California Young Democrats' Voting Group
Recommends Tom Umberg
Equality California's Voting Group
Recommends Tom Umberg
Kathy's Picks
Recommends Denis R. Bilodeau
Conservative tax fighter; no new taxes; supports Proposition 13
San Diego Democrats for Equality's Voting Group
Recommends Cody Petterson
California DSA's Voting Group
Recommends Cody Petterson
Recommended
Craig Alexander's Picks
Recommends Denis R. Bilodeau
San Diego County's Official Nonpartisan Voter Guide
Recommends Tom Umberg, Gardner C. Osborne, Denis R. Bilodeau, Martin Arias, Cody Petterson
VIG listing; Occupation: Small Businessman/Senator
California Teachers Association's Voting Group
Recommends Tom Umberg
California Federation of Teachers' Voting Group
Recommends Cody Petterson, Tom Umberg
Dual endorsement
California Professional Firefighters' Voting Group
Recommends Tom Umberg
DSA San Diego's Voting Group
Recommends Cody Petterson
DSA San Diego endorsement
California Labor Federation's Voting Group
Recommends Tom Umberg
California School Employees Association's Voting Group
Recommends Tom Umberg
CSEA endorsed
UFCW Western States Council's Voting Group
Recommends Tom Umberg
San Diego County Republican Party's Voting Group
Recommends Denis R. Bilodeau
SD County GOP endorsed
CA State's Official Nonpartisan Voter Guide
Recommends Gardner C. Osborne, Cody Petterson, Denis R. Bilodeau, Tom Umberg, Martin Arias
With 25 year tax practice as Enrolled Agent, representing individuals and small business and 45 year resident, my concerns are excessive state spending and protecting Prop 13. As citizen ofceholder shall fight against Legislative over-reach like formation of CDTFA which removed taxing accountability from this elected position in 2017, replaced with insulated bureaucracy. Change won’t Happen without your Vote for Osborne4Equalization.com
Howard Jarvis Taxpayers Association's Voting Group
Recommends Martin Arias, Denis R. Bilodeau
HJTA-PAC Endorsed (dual endorsement)
Courage California's Voting Group
Recommends Cody Petterson
Based in Malibu
Recommends Denis R. Bilodeau
California Republican Party's Voting Group
Recommends Denis R. Bilodeau
Nancy's Picks
Recommends Denis R. Bilodeau
President of Orange Taxpayers Association; UCI graduate, licensed Civil Engineer; served on Orange City Council and as OC Water District President
Backed by Dack
Recommends Tom Umberg
SEIU-UHW's Voting Group
Recommends Tom Umberg
Robyn Nordell's Voting Group
Recommends Denis R. Bilodeau
Robyn Nordell recommended
Christine Fontes Voter Guide
Recommends Denis R. Bilodeau
National Union of Healthcare Workers' Voting Group
Recommends Tom Umberg
Union Yes San Diego's Voting Group
Recommends Tom Umberg
SD & Imperial Counties Labor Council endorsed
Voters for this office, shown across the district.
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Used by voters in every U.S. congressional district.
See your full ballot, plus guides from real voters.
This candidate is running in district 4 of State board of equalization; it may not be on your ballot.
Primary: Jun 2, 2026