STATE: Board of Equalization Member – District 2 – 2026 Primary Election

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PAY ATTENTION TO THIS RACE!

There are some very toxic people running!

State Board of Equalization, District 2 – Vote for (1)

THERE IS ACTUALLY A DEBATE TO GET RID OF THIS OFFICE!

(https://youtu.be/exGzedABabU?si=HOYBnlMjLc_PJT7Q)

The STATE BOARD OF EQUALIZATION (SBOE)

  • For voters, this is a ballot section they often leave blank or pick a name randomly.
  • For those running, it has become a retirement plan for older politicians terming out of other offices or a stepping stone for political newbies wanting to accrue name recognition for election to other financial offices—notably, State Controller and State Treasurer.

The office has a long and checkered history, and not just in 2017, as described in the video above. After WWII, “it was common practice board members and agents to shake down liquor store owners with threats to lift their licenses.” HISTORY IS FUN!

WHAT DOES IT DO NOW?: The board of equalization oversees three main taxes: property, alcoholic beverages and insurance.

DEBATE:

  • “TOSS IT!”: There are those, including Democratic candidate John Pimentel, and Fiona Ma, who want to abolish this constitutionally-created office, the only one in the entire country. A lot of the office’s power was removed in 2017, after scandals were exposed to the public. This could explain his disquieting endorsement from the far-right Howard Jarvis Taxpayer Association.
  • “KEEP IT”: Republican candidate Bill Shireman explains in his website’s Q&A why he wants it to stay, and we hear the dogwhistle of how this office could jumpstart his future political ambitions:
    Q: Isn’t the Board Obsolete?
    A: Not at all. It oversees property tax administration across 58 counties and helps maintain fairness and consistency statewide. It also has an extraordinary power that I intend to tap: the “soft power” to put comprehensive tax reform on the table. Our focus on property tax assessment gives us uniques independence to call for change across all other taxes as well, without the political consequences other agencies face. We could put honest solutions on the table, like no other agency. Other supporters include the Business Journal

NOTE: We are waiting for ANY Republican candidate to endorse fixing the Prop. 13 property tax loophole for businesses, which in 2020, cost California between $8 billion and $12 billion per year in lost revenue. (edsource) “Proposition 13 is just one example of what happens when a purported progressive state allows a privileged few to hoard opportunities and resources at the expense of the greater good,” concluded the report “Unjust Legacy” by the Opportunity Institute and Pivot Learning…Proposition 13 was also just one in a contemporaneous wave of state referendums that had xenophobic and racist overtones,” the report states, referencing several studies.“

Fundraising – Direct Contributions to Candidates: https://calmatters.org/california-voter-guide-2026/board-of-equalization/

ENDORSED Sally J. Leiber (D) – Member, State Board of Equalization

RECOMMENDATION: YES. Not only is she the most experienced candidate, having already served her first term (two are allowed), but she’s spearheading a legislative smackdown on PG&E alongside State Sen. John Laird (SB931). The company has refused to pay the taxes they owe on Diablo Canyon Nuclear Plant.

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  • Sally J. Leiber
  • Age: 
  • Party: Democratic
  • City of residence: 
  • Occupation: State Board of Equalization
  • Education: –
  • Funding:
  • Instagram: instagram.com/
  • Website: https://www.sallylieber.org

Sample of her endorsements below:

CADEM
California Young Democrats
WORKING FAMILY PARTY
California's Women's list
equality CA
SALUD CARBAJAL
Eleni Kounalakis
​
CA Teachers association
NATIONAL UNION OF HEALTH WORKERS

DIABLO CANYON ISSUE (AOL.com) The Tribune Editorial Board strongly recommends Lieber. She is easily the most experienced candidate, and we’re impressed by her strong commitment to constituent services. Plus, as a former assemblymember she is in an excellent position to work with legislators on solving problems. The valuation of the Diablo Canyon nuclear power plant is a prime example.

PG&E stopped making tax payments to local government agencies in 2025, the year Diablo was originally scheduled to close. As a result, the San Luis Coastal Unified School District cut millions from its budget. But Diablo didn’t close in 2025; state legislation allowed it to stay open until 2030, though it did not provide for the resumption of tax payments. Lieber worked with State Sen. John Laird and Assemblymember Dawn Addis, to craft a solution in the form of SB 931, a bill to restart tax payments.

Her role isn’t over yet; she plans to put her “heart and soul” into getting the bill passed.

EXPERIENCE (Progressivevoterguide) “Sally Lieber has served on the California State Board of Equalization (BOE) since 2023, when she was elected with 70% of the vote. As a member of the board, she has prioritized transparency and accountability, affordable housing, environmental protection, and veterans’ and homeowners’ services. In 2024, Lieber ran an unsuccessful campaign for Santa Clara County Board of Supervisors but was able to retain her BOE seat. She previously served in the California State Assembly, where she championed educational and economic opportunities, environmental protections, and protecting victims and survivors of crime. Lieber has the endorsement of several groups, including Sierra Club, Equality California, Planned Parenthood Affiliates of California, California Working Families Party, California Teachers Association, and other labor unions and Democratic Clubs. She also has the support of many elected leaders, such as State Controller Malia Cohen, Attorney General Rob Bonta, Rep. Lateefah Simon, Rep. Ro Khanna, San Francisco City Attorney David Chiu, and Santa Clara County Supervisor Betty Duong.“

Hilarious smack from Republican candidate John Zaruka: “She is an extremely, left wing, out of touch, professional politician who holds this office due to her constant efforts as a candidate for several offices in the Bay area.”

John Pimentel (D) – Member, Board of Trustees, San Mateo County Community College District

RECOMMENDATION: NO. He’s a great candidate but we need Sally to finish her job getting the bill passed to smack PG&E. We appreciate that the San Francisco Chronicle likes him for wanting to ERASE this position entirely, but let’s have that conversation later.

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  • John Pimental
  • Age: 
  • Party: Democratic
  • City of residence: 
  • Occupation: San Mateo County Community College District Board – Area 5
  • Education: –
  • Funding:
  • Instagram: instagram.com/
  • Website: https://johnpimentel.com

Sample of endorsements:

Fiona Ma

Hilarious smack from Republican candidate John Zaruka: “A  Republican who turned Democrat, he made his fortune of government endorsed projects, including solar.”

NEXT IN LINE (AOL.com) Pimentel is smart, articulate and committed to helping working families build and maintain wealth. He also advocates for more transparency, and he has an impressive resume. He is a former state deputy secretary of transportation, a current member of the San Mateo Community College District Board and he’s worked in private industry, including in offshore wind and solar energy. However, he lacks specific experience in tax administration, making Lieber a better fit for the position.

J Brett Marymee (R) – Small Business Owner

RECOMMENDATION: NO! Lovely pics on his website, but his endorsements, especially from Carl “Mini-Trump” DeMaio and his odious “Reform California”, means we’re not catching all the dogwhistles that it contains.

(Hey, there’s Dirk Lay’s name in our endorsement grid! He’s the troll that keeps putting nasty comments on our Facebook page! Hi, Dirk!)

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  • J Brett Marymee
  • Age: 
  • Party: Republican
  • City of residence: 
  • Occupation:
  • Education: –
  • Funding:
  • Instagram: instagram.com/
  • Facebook: facebook.com/
  • Website: https://www.jbrettmarymee.com

Sample endorsements from J Brett’s website:

Lompoc Valley RepublicansRepublican Conservative Coalition
Log Cabin Republicans of California

Carl DeMaio/Reform CA		805 Patriots & Make CA Great Again
Santa Ynez Valley Common Sense
Greg Gandrud & Dirk Lay
(HI, DIRK!)		Michael Long & Andy Caldwell
We don’t know which questionnaire he filled out for this rating. We’re guessing this one.4-STARS for Mr. Marymee! They really like him!!!

Hilarious smack from fellow Republican candidate John Zaruka: “He is an engineer with little real business experience with the SBOE.  He is simultaneously running for a water board job in his home area. Guess he figures he has no chance at winning the SBOE seat. I support him for the Water Board where he does have experience!”

John W. Zaruka (R) – Retired Hospitality Executive

RECOMMENDATION: NO! Though we have to say “Thanks for the laughs we got from your comments dissing all your opponents!” Very professional! (See all the pink boxes!) Anyway, enjoy your retirement!

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  • John W. Zaruka
  • Age: 
  • Party: Republican
  • City of residence: 
  • Occupation:
  • Education: –
  • Funding:
  • Instagram: instagram.com/
  • Facebook: facebook.com/
  • Website: https://www.votejohnzaruka.com

Sample of his sample endorsements:

Congressman Tom McClintock
California Restaurant Association (tent)Ted NordblumPat Soldano Family Enterprise USA

In case you want to endorse this guy, he has helpfully supplied an example (see image below), as any “true leader” would do!

This is true-ly hilarious!

Mark McComas  (R) – Member, Board of Trustees, San Mateo County Community College

RECOMMENDATION: NO! Spend your retirement elsewhere, please.

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  • Mark McComas
  • Age: 
  • Party: Republican
  • City of residence: 
  • Occupation:
  • Education: –
  • Funding:
  • Instagram: instagram.com/
  • Facebook: facebook.com/
  • Website: https://markmccomas.com

No endorsements on his website. We found this online.

Marin County Republican Assembly

Hilarious smack from fellow Republican candidate John Zaruka: “An SBA advisor – not a real business person.”

Not to pile on this guy, but his “priorities” are literally the responsibilities of being on the SBOE. This is the equivalent of the kid running for 6th grade president stating “I promise to do my best.”

Bill Shireman (R) – Tax Advocate

RECOMMENDATION: NO! Good try at history though!

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Forgive us if we found this answer to his own question hilarious! We added our own annotations!

Hilarious smack from fellow Republican candidate John Zaruka: “A consultant who describes himself as a guy who bridges gaps.  He emphasizes his experience in challenging environmental and social issues, nothing to do with tax and spend policies.“

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