WHAT IS THE BOARD OF EQUALIZATION

The State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The authorities of the Board fell into four broad areas: sales and use taxesproperty taxes, special taxes, and acting as an appellate body for franchise and income tax appeals (which are collected by the Franchise Tax Board).[1] The BOE is the only publicly elected tax commission in the United States.[2] In June 2017, Governor Jerry Brown signed legislation stripping the Board of most of its powers.