STATE: Board of Equalization Member – District 2

TOP * Sally J. Lieber (D) * John Pimental (D)

VOTER GUIDE – QUICK LINKS:

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

TOP * Sally J. Lieber (D) * John Pimental (D)

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.

  • Party: Democrat
  • Age: 65
  • Residence: Mountain View
  • Education: B.A. in political science/public policy from Stanford University
  • Employment & experience:
    • Chair & Member, California State Board of Equalization (2023-present)
    • City councilmember & mayor, City of Mountain View (1998-2002, 2020-2023)
    • Humanitarian aid worker & community organizer (2015-2018)
    • California Assemblymember (2002-2008)
    • Social Services Commissioner, Santa Clara County (1998-2002)
    • Self-employed, historical home restoration and wallpapering (1985-1998)
  • Priorities:
    • Run a corporate-free campaign while improving agency accessibility, public information, and taxpayer problem-solving.
    • Ensure fully staffed agencies through partnerships with colleges and universities to recruit and train future leaders.
    • Examine funding mechanisms, connect with local governments, ensure proper use of housing funds, and promote transparent tax credits.
    • Address the climate crisis, protect greenbelts, and safeguard local property values and financial stability.
    • Enhance interconnected services, housing access, and support for veterans, seniors, individuals with disabilities, and small businesses.
  • Contributions  (All PACs that support this candidate may not be identifiable.)
    • Contributions (as of 6/30/2026): $285,865
    • Top Contributors:
      • Sally Lieber $233,000
      • California State Council of Service Employees Political Committee $19,600
      • California Professional Firefighters PAC $6,500
      • Service Employees International Union Local 1000 PAC $5,050
      • California Teachers Association for Better Citizenship $5,000
      • Link to more detailed contribution info: (https://www.transparencyusa.org/ca/candidate/sally-lieber)
  • Notable Endorsements:
    • Lieutenant Governor Eleni Kounalakis
    • State Controller Malia Cohen
    • Attorney General Rob Bonta
    • U.S. Congressman Ro Khanna
    • U.S. Congressman Brad Sherman
    • U.S. Congressman Salud Carbajal
    • CA Senator Monique Limón
    • CA Assemblymember Chris Rogers
    • Democratic groups – California Democratic Party, California Young Democrats, Ventura County Young Democrats, Ventura County Democratic Party
    • Organizations – Planned Parenthood, Sierra Club, Santa Barbara Indivisible
    • Various labor unions – SEIU, teachers, firefighters, nurses, AFSCME, healthcare workers, plumbers, electricians, food and commercial workers, engineers, machinists, communications workers
  • Links:
  • Campaign Website: https://www.sallylieber.org/
  • Campaign Facebook: https://www.facebook.com/CAvoteSally
  • Campaign Instagram: https://www.instagram.com/sally.lieber
  • Campaign X: https://x.com/sallylieber Personal LinkedIn: https://www.linkedin.com/in/sally-lieber-62115812/
  • 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
Central Coast Labor Council

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 primary 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

TOP * Sally J. Lieber (D) * John Pimental (D)

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.

  • Party: Democrat
  • Age: early 60s
  • Residence: Menlo Park
  • Education: B.A. from UC Berkeley, MBA from Harvard Business School
  • Employment & experience:
    • Trustee, San Mateo County Community College District (2020-present)
    • Housing Commissioner, City of Menlo Park
    • California Deputy Secretary for Transportation
    • Renewable Energy Executive (2000s-present) – led several clean energy and infrastructure companies
    • Management Consultant, Bain & Company – early career following graduation
  • Priorities:
    • End sales tax on food
    • Close unfair tax loopholes (no sales tax on food)
    • Transparent, effective Board operations
  • Contributions  (All PACs that support this candidate may not be identifiable.)
  • Notable Endorsements:
    • State Treasurer Fiona Ma
    • former Assembly Speaker and San Franciso Mayor Willie L. Brown Jr.
    • San Francisco Chronicle
    • Howard Jarvis Taxpayer Association
    • Unions – San Francisco firefighters, San Mateo building trades
  • Links:
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.