Sally Lieber

• Office: Board of Equalization
• Election Date: June 2, 2026
• Candidate: Sally Lieber
• Due Date: April 7, 2026
• Printable Version

Thank you for seeking GrowSF's endorsement for the June 2, 2026 primary election! GrowSF believes in a growing, vibrant, healthy, safe, and prosperous city via common sense solutions and effective government.

As a candidate for state office, your day-to-day responsibilities in office will affect not just San Francisco, but California as a whole. As a representative of the people of California and of San Francisco, the policies you bring to Sacramento should reflect the best of what we have to offer.

The GrowSF endorsement committee will review all completed questionnaires and seek consensus on which candidates best align with our vision for San Francisco and have the expertise to enact meaningful policy changes.

We ask that you please complete this questionnaire by April 7, 2026 so we have enough time to adequately review and discuss your answers.

• Your Policy Goals
• Your Leadership
• The Issues
• Personal
• Thank you

Your Policy Goals

We'd like to get some details about your high-level goals and how you intend to use your elected office to achieve them.

What policies do you hope to change or preserve by running for Board of Equalization? Please be specific, and list them in order of priority.

• Fair and transparent taxation and increased public education about the financial impact of voter approved initiatives.

Ensuring fair and transparent taxation is a core responsibility of the BOE and to fulfill that responsibility, we must engage in vigorous public education about the impact of voter approved initiatives such as Prop 19 and inform Californians about what to expect and how they can seek help with tax matters.

• Streamlined processes for tax credits for affordable housing and empowering tax credits for families.

Currently, the development of affordable housing is being held back by the difficulties that affordable housing developers face in accessing tax credits. We must work to resolve these hurdles and to ensure that housing production, connected to services and transit, is a top priority. We must also work to ensure that California families receive the tax credits that they are entitled to, including the CalEITC, the Young Child Tax Credit, and the Foster Youth Tax Credit. With dramatic cut backs at the federal level, this is more important than ever.

• Preservation of small businesses, naturally occurring affordable housing, and access to asset building for diverse communities.

The BOE must constantly work to ensure that small businesses and the owners of naturally occurring affordable housing have access to the best technical assistance possible, in multiple languages and that the potential impacts of new legislation and voter approved initiatives are known to them. We must also work with local Assessors, county boards of Supervisors, and the Legislature to ensure that information is available to diverse communities so that every precaution for asset building and preservation can be in place.

• Shape policies to make California communities as resilient as possible to meet environmental challenges.

California's future is going to be shaped by greater environmental challenges, including fire, sea and Bay level rise and groundwater rise. We must aid local communities in doing advance planning and mitigations, and ensure that local Assessors are prepared to implement Prop 8 disaster assistance. Ultimately, environmental challenges can profoundly depress resources for communities and Cali

Why those policies?

See above.

Explain why your #1 goal is your #1 goal.

See above.

How will you build the coalition and political capital to enact your #1 goal? What obstacles will you face, and how will you overcome them? Will the power of the office of Board of Equalization be enough to achieve this goal?

Goal 1 is a core responsibility of the BOE and must be pursued relentlessly so that its implementation is realized.

Will the power of the office of Board of Equalization be enough to achieve the other goals?

All of these goals can be achieved through the BOE working with its sister tax agencies, the Legislature and local elected officials.

What is an "out there" change that you would make to state/local government policy, if you could? (For example: changing how elections work, creating a Bay Area regional government, etc.)

It's the responsibility of those elected to the BOE to work across these lines. As a former Member of the State Assembly, I have been able to be effective at implementing needed changes and supporting legislation that will help my constituents and the state overall.

If you could propose one structural reform to California's fiscal system—even beyond BOE's current powers—what would it be, and why?

It's not a structural change that is needed, but we must continue to highlight the impact of inadequate assessment of commercial properties under Prop 13.

Your Leadership

We'd like to learn more about your leadership style and plan to execute effectively once you assume office.

Why are you running for Board of Equalization?

I am running to continue the effective work that I have been doing on the Board of Equalization, as expressed in my goals, above.

In your own words, what are the core constitutional and statutory responsibilities of the Board of Equalization?

To ensure fair and transparent taxation, across counties, through thorough oversight of Assessors' practices, to act as the Assessor for multi-county entities, and to hear tax appeals.

What makes you uniquely qualified for this position?

I served on the State Assembly's committee on Revenue and Taxation for three terms and have been extremely successful in my first term on the Board of Equalization. I currently serve as Chair of the Board and act as the Board's representative on the Franchise Tax Board.

What three measurable outcomes should Californians use to evaluate your success after your first two years in office?

• Productivity of the Board
• Stability of staffing and recruitment
• Regard for the Board within the Legislature and among Assessors and tax practitioners

The Issues

Next, we will cover the issues that voters tell us they care about. We hope to gain a better understanding of your policy positions, and we hope that you use this opportunity to communicate with voters.

Since 2017, the BOE's authority has been significantly reduced. What evidence can you point to that the agency has or hasn't earned back public trust since then? And what safeguards will you commit to (public calendars, recusal policies, or financial disclosures beyond what's required) to ensure accountability?

The Board of Equalization went through a breakdown in governance under a particular Chair and has been in rebuilding mode since that time. I support the reforms that were initiated by the Legislature and Governor at that time. The Board is now well-functioning and has been given additional duties by the Legislature and the Courts. I also care deeply about respect for the professionalism shown by BOE staff.

Property-tax equity and transparency remain contentious statewide. What reforms do you support to improve consistency across county assessors? And how would you measure whether those reforms are working?

The BOE routinely audits Assessors' practices and issues technical advice to reflect changes in law coming from the Legislature and courts. Counties vary greatly in resources to implement the services that they provide and we have held hearings to provide information to the Legislature regarding the impact on services provided.

Digital modernization of tax assessment systems is an ongoing challenge. What technology or data-sharing improvements do you think would most reduce errors or inequities—and what precedent or pilot project would you model it after, if any?

There are robust technology committees within the California Assessors Associations and the California Association of Clerk and Election Officials (many of whom have jurisdiction over Assessment Appeals Boards) regarding needed technology. The BOE can offer help or advice as necessary, but should not take over this process.

What is one BOE policy or decision from the past five years that you disagree with, and what would you have done differently? Please cite the specific vote, ruling, or policy.

It's not a policy or decision, but I would like to see more emphasis and openness to equity between commercial and residential ownership and rights under Prop 13.

Personal

Tell us a bit about yourself!

How long have you lived in California? What brought you here and what keeps you here?

I have lived in California for 40 years. I came here to become a Californian and that is what continues to keep me here.

What do you love most about California and/or your hometown?

I love everything about California and the beauty and diversity of my 19 county BOE district.

What do you dislike the most about California and/or your hometown?

I don't dislike anything about California. If I see a better way to do things, then I pursue it.

Tell us about your current involvement in the community (e.g., volunteer groups, neighborhood associations, civic and professional organizations, etc.)

I am involved in many organizations, Democratic Clubs, the CA Democratic Party, many women's organizations, many Indivisible groups, many environmental organizations, social justice groups, and volunteer in a meaningful way toward meeting the needs of refugees, immigrants, and working families.

Thank you

Thank you for giving us your time and answering our questionnaire. We look forward to reading your answers and considering your candidacy!