12/16/25 — News Release 25-07: Sally Lieber Elected as BOE Chair for 2026

Sally J. Lieber Elected as BOE Chairman for 2026
Ted Gaines Elected as Vice Chair

Sacramento - At its December 2025 Board Meeting, the California State Board of Equalization (BOE) elected Sally J. Lieber as Chair and Ted Gaines as Vice Chair for 2026.

"I'm truly honored to be elected Chair of the State Board of Equalization. In the year ahead, the Board will focus on developing fair and thoughtful property tax policies and strengthening transparency and accountability, so our work delivers meaningful results for every California community," said incoming Chair Lieber.

Incoming 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, having previously served as Speaker pro Tempore and as a member of the Assembly's Revenue and Taxation Committee. Incoming Chair Lieber was also a member of the Mountain View City Council and is currently serving as Vice Chair of the Board.

"It has been an honor to serve as Chairman of the Board for 2025, and I am grateful to my colleagues for allowing me to serve as Vice Chair in 2026," said incoming Vice Chair Gaines.

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.

BOARD MEMBERS