Sally J. Lieber Elected as Vice Chair for 2025
At its December 2024 Board Meeting, the California State Board of Equalization (BOE) elected Ted Gaines as Chairman and Sally J. Lieber as Vice Chair for 2025.
Incoming Chairman Gaines currently serves as Vice Chair, and as Chairman, he will also serve on the three-member Franchise Tax Board.
“I look forward to leading a fair, transparent, and accountable Board that leads state property tax policy,” said incoming Chairman Gaines.
Incoming Chairman Gaines was first elected to the BOE in 2018 and re-elected in 2022, representing the First Equalization District, which includes all or parts of 34 counties extending from Siskiyou and Modoc Counties in the north to San Bernardino County in the south. He has previously served 12 years in both the California State Assembly and State Senate, and as a member of the Placer County Board of Supervisors for eight years.
Incoming Vice Chair Lieber was elected to the BOE in 2022, representing the Second Equalization District, which includes 19 counties extending from Del Norte County in the north to Ventura County in the south. She is a former member of the California State Assembly, previously serving as Speaker pro Tempore and as a member of the Assembly Revenue and Taxation Committee. Incoming Vice Chair Lieber was also a member of the Mountain View City Council and is currently serving as Chair of the Board.
“It has been an honor to serve as Chair of the Board for 2024, and I am grateful to my colleagues for allowing me to serve as Vice Chair in 2025,” said incoming Vice Chair Lieber.
The California State Board of Equalization (BOE) is the only elected tax board in the country, and it is comprised of four Equalization District Members and the State Controller. Since 1879, the BOE’s constitutional and statutory duties include the oversight of the 58 County Assessors to ensure assessment practices are uniform and consistent statewide.
In addition, the BOE directly assesses the property of regulated railroads and certain public utilities, collects the Private Railroad Car Tax, and is responsible for the Alcoholic Beverage Tax and Tax on Insurers. BOE’s critical role in property tax administration by promoting fair and equitable assessments protects the tax dollars that schools, local communities, and the State of California depend on every day.
