Legislative, Judicial, and Executive
0860 State Board of Equalization

The mission of the State Board of Equalization (BOE) is to serve the public through fair, effective, and efficient tax administration. The BOE administers agency tax and fee programs, adopts rules and regulations to clarify tax laws, acts as an appellate body for the review of property, business and income tax assessments, assesses and allocates property values of railroads and specified utilities, and oversees the property tax assessment practices of all 58 county assessors.
MAJOR PROGRAM CHANGES Back to Top
  • The Budget provides $6.4 million in special funds and 57 positions for the BOE to collect the State Responsibility Area Fire Prevention Fee in accordance with Assembly Bill 29, First Extraordinary Session (Chapter 8, Statutes of 2011).
PROGRAMS Back to Top
The following table presents total proposed budget year personnel years and expenditures for each budgeted program area. These expenditures include all funding sources that support the state agency's programs.
Code Program
 Proposed
2012-13*
Personnel
Years
Dollars
15 County Assessment Standards Program
81.1
$9,262
20 State-Assessed Property Program
81.5
9,201
25 Timber Tax Program
13.9
2,387
30 Sales and Use Tax Program
3,768.6
407,041
35 Hazardous Substances Tax Program
46.9
4,602
40 Alcoholic Beverage Tax Program
25.6
2,839
41 Tire Recycling Fee Program
14.8
1,618
45 Cigarette and Tobacco Products Tax Program
98.6
24,721
46 Cigarette and Tobacco Products Licensing Program
62.6
8,043
50 Transportation Fund Tax Program
198.8
25,438
56 Occupational Lead Poisoning Prevention Fee Program
8.3
799
57 Integrated Waste Management Program
4.4
511
58 Underground Storage Tank Fee Program
28.6
3,319
59 Oil Spill Prevention Program
1.7
280
60 Energy Resources Surcharge Program
2.5
271
61 Annual Water Rights Fee Program
4.6
458
62 Childhood Lead Poisoning Prevention Fee Program
5.5
558
63 Marine Invasive Species Program
4.2
453
64 Fire Prevention Fee Program
53.8
6,597
65 Emergency Telephone Users Surcharge Program
13.3
1,531
66 E-Waste Recycling Fee Program
44.6
4,844
70 Insurance Tax Program
2.2
277
75 Natural Gas Surcharge Program
4.9
733
80 Appeals from Other Governmental Programs
15.2
1,942
85.01 Administration
435.8
50,010
85.02 Distributed Administration
-435.8
-49,593
Totals, Personnel Years and Expenditures (excluding Infrastructure)
4,586.2
$518,142
 
 Infrastructure Expenditures
-
-
Totals, Personnel Years and All Expenditures
4,586.2
$518,142

Refer to the Program Descriptions for a description of programs operated by this state agency.

Refer to the 3-Yr Expenditures & Personnel Years for expenditures, personnel years, and funding detail.
PRINTABLE BUDGET DOCUMENTS Back to Top
The following identifies budget documents for this state agency that are available in a printable (pdf) format.

Entire State Board of Equalization Budget (pdf * - 52K) in pdf format.
This document provides a printable format (pdf) of all budget information for this state agency. Note: Along with other information, this document includes the documents listed below.

 Fund Condition Statements ONLY (pdf * - 3K)
This document provides a printable format (pdf) of only the fund condition statements for each fund administered by this state agency.

 Detail of Appropriations and Adjustments ONLY (pdf * - 12K)
This document provides a printable format (pdf) of only the detail of appropriations and adjustments for this state agency.

ADDITIONAL INFORMATION Back to Top
Legal Citations and Authority
Includes the legal citations (state statutes, federal statutes, and court orders) for operation of department programs and activities.