SBOE

 The Agency and It's History:

Created in 1879 by a constitutional amendment, the BOE was initially charged with responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state. Currently the tax programs administered by the BOE are concentrated in four general areas: sales and use taxes, property taxes, special taxes and the tax appellate program. In 2007-08, BOE-administered taxes and fees produced $53.1 billion to provide essential services for the people of California. BOE administered programs provided more than 32 percent of the annual revenue for state government and $9.6 billion in essential funding for counties, cities, and special districts.
 
BOE-administered revenues support hundreds of state and local government programs and services, including schools and colleges, hospitals and health care services, criminal justice, correctional, and social welfare programs, law enforcement, consumer services, natural resource management, and transportation and housing programs.
 
In addition to administering key state revenue programs, the BOE plays a critical role with regard to California property taxes. Further, it acts as the appellate body for franchise and income tax appeals.
 
Betty T. Yee, First District  Counties of Alameda, Colusa, Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Clara, Santa Cruz, Solano, Sonoma, Trinity, Yolo, and a portion of Santa Barbara
 
Appointed as Acting Board Member in December 2004. Ms. Yee previously served as the Chief Deputy to Board of Equalization Chairwoman Carole Migden. Prior to joining the Board, she served as the Chief Deputy Director for Budget with the Department of Finance. Prior to her appointment to the Department of Finance, she served in the Legislature as Principal Consultant to the Assembly Committees on Appropriation, Budget, and Local Government, as well as to the Office of Research and Health and Human Services Committee in the Senate. Preceding her legislative service, Ms. Yee served as a county public health commissioner and worked for and served on the boards of several non-profit organizations. A native of San Francisco, Ms. Yee received her Bachelor of Arts degree in Sociology from the University of California, Berkeley, and her Master's Degree in Public Administration from Golden Gate University, San Francisco, and has been recognized for her work on state and local finance issues.
 
For more information see Betty T. Yee's Home Page.

 

Bill Leonard, Second District Counties of Alpine, Amador, Butte, Calaveras, El Dorado, Fresno, Glenn, Inyo, Kern, Kings, Lassen, Madera, Mariposa, Merced, Modoc, Mono, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, Sierra, Siskiyou, Stanislaus, Sutter, Tehama, Tulare, Tuolumne, Ventura, Yuba,a portion of Los Angeles, a portion of San Bernardino, and a portion of Santa Barbara

Bill Leonard was elected to serve on the Board of Equalization in the November 2002 elections where he garnered over one million votes. Bill Leonard was elected to the State Assembly in 1978 through 1988 and again from 1996 through 2002. He was elected to the Senate in 1988 and re-elected without opposition. He served as Senate Republican Caucus Chair from 1990 to 1996 and as Assembly Republican Leader in 1997 and 1998. His service in the State Legislature has established Bill Leonard as an advocate for fiscal responsibility, families, and quality public education. His professional background is in real estate and property management. He holds a B.A. in history from UC Irvine and did graduate work at California State University, Sacramento.
 
For more information see Bill Leonard's Home Page.

 

Michelle Steel, Third District  Third Board of Equalization District, including the counties of Los Angeles, Orange, Imperial, Riverside, San Bernardino and San Diego.
 
Elected to the Board of Equalization in 2006, Michelle Steel serves as the country's highest ranking Korean-American officeholder and California's highest ranking Republican woman. A successful businesswoman and longtime taxpayer advocate, Michelle Steel represents more than eight million people in the Third District, which includes the counties of Imperial, Orange, Riverside, San Diego, and portions of Los Angeles and San Bernardino Counties.
 
For more information see Michelle Steel's Home Page.

 

Jerome Horton, Fourth District

Jerome E. Horton currently serves as the Vice Chair of the California State Board of Equalization. In July 2009, he was appointed to the Board of Equalization by the Governor and confirmed with overwhelming support by both the California State Senate and Assembly. Mr. Horton brings to the Board twenty-one years of prior Board of Equalization experience as business tax law specialist and a keen understanding of public policy as a former member of the California State Assembly and Inglewood City Council. Mr. Horton’s appointment to the Board is historic in that he is the first member to join the Board with twenty-one years of prior Board of Equalization experience, the first African American to serve on the Board in its history and the third African American California Constitutional Officer.

Mr. Horton has earned a reputation as a tireless advocate for California taxpayers. He is credited in playing an important role in the creation of the Board of Equalization’s “Taxpayers’ Bill of Rights” which ensures California’s taxpayers a fair and transparent process. As an avid crime fighter, Mr. Horton initiated the formation of the Joint Enforcement Criminal Task Force, which targets organized crime operations, active in the underground economy. His legislation is credited with recapturing hundreds of millions in unreported business taxes, the prosecution of illegal business operators, and taking tons of cigarettes and other illegal contraband off our streets. While serving with the Board, Mr. Horton was an active member of the Association of California State Supervisors and State Employees International Union (SEIU 1000). Fondly referred to as the Equalizer at the Board of Equalization, Horton exemplifies fairness, justice, and equality in taxation.
 
Before joining the Board of Equalization, Mr. Horton served as a member of the Inglewood City Council and California State Assembly from 1996 to 2006. Mr. Horton’s background in accounting, finance and real-estate investments enabled him to take leadership roles in balancing municipal and state budgets; without raising taxes. Mr. Horton focused on the principles of accountability, transparency, efficiency and wealth building as a way of increasing the number of taxpayers and improving the effectiveness of government. As a result, Mr. Horton has been honored as an outstanding legislator by several prestigious organizations. He has also been recognized for his efforts to increase public safety, improve the quality of education and expand health care access for all Californians.
 
Horton also served on several powerful boards including the California State Work Force Investment Board, and the California Historical and Cultural Endowment Board. Here, he collaborated in developing workforce training, career advancement, and promoting cultural awareness and empowerment. He also played a key role in establishing initiatives aimed at preventing at risk youth gang participation and reducing the incidence of crimes committed by juveniles.
 
After his tenure in the legislature, Mr. Horton served on the California Medical Assistance Commission (CMAC), where he fought tirelessly for the expansion of access and the improvement of quality healthcare for Californians. Mr. Horton also continued his commitment to building healthy and productive communities by volunteering with several nonprofit organizations including the United Job Creation Council and California Education Solution. Mr. Horton, known as a progressive political strategist, helped these organizations build powerful coalitions that have resulted in the passage of progressive local initiatives and the election of several candidates.
 
Mr. Horton received his Bachelor of Science Degree in Accounting and Finance from California State University, Dominguez Hills.
 
Mr. Horton and his wife Yvonne have two children, Myeshia and Matthew, and one grand daughter, Sahara.
 

 For more information see Jerome E. Horton home page.