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. 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.