What is the California State Board of Equalization?

The California State Board of Equalization (BOE) is a government agency responsible for determining, administering, and collecting various taxes in the state. It serves as an impartial body for taxpayers to appeal decisions made by the California Franchise Tax Board, the California Department of Tax and Fee Administration, and other tax-related matters. With its mission to provide fair and efficient tax administration, the BOE ensures compliance with tax laws, administers various tax programs, and provides assistance and guidance to taxpayers. Additionally, the BOE oversees property tax assessment practices and provides assistance to county assessors. Through its efforts, the California State Board of Equalization strives to maintain equitable distribution of tax burdens and foster economic growth within the state.