Malia Cohen

Malia M. Cohen

Chair, Board of Equalization, 2nd District

Helpful Resources

  • Assessor – The Assessor can answer property tax questions about assessed values, exemptions, or exclusions.
  • Auditor Controller – The Auditor Controller can answer questions about the computation of your property tax and tax rates.
  • Tax Collector – The Tax Collector can answer questions about current year property tax payments or prior year delinquencies and can provide copies of your tax bill.
  • Disaster Relief – When a disaster strikes, the BOE is here to help. You may be eligible for property tax relief.
  • Property Tax Help for Seniors – What are you options when you sell your home? Find more information on how to transfer your base year value.
  • Veterans and Active Military Assistance – While there is no general property tax exclusion for veterans, there are laws that reduce the property tax due for qualified veterans and veteran's organizations.
  • California Earned Income Tax Credit (CalEITC) – CalEITC is a cash back tax credit that puts money back into the pockets of California’s working families and individuals.
  • Earned Income Tax Credit (EITC) – The Earned Income Tax Credit, is a benefit for working people with low to moderate income. To qualify for the federal tax credit, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file.

Other Tax Agencies

  • Franchise Tax Board (FTB) – The California Franchise Tax Board is California’s personal income tax collection agency.
  • California Department of Tax and Fee Administration (CDTFA) – The California Department of Tax and Fee Administration administers the sales and use tax and many business and environmentally related taxes and fees.
  • Office of Tax Appeals (OTA) – The Office of Tax Appeals hears appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board. Tax disputes involving personal income, corporate franchise and income, sales and use, excise and other taxes and fees are decided by a three-member panel of Administrative Law Judges, each of whom is an expert in tax law. The office is independent of the state’s tax agencies.
  • Internal Revenue Service (IRS) – The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.
  • Employment Development Department (EDD) – The Employment Development Department offers a wide variety of services under the Job Service, Unemployment Insurance (UI), State Disability Insurance (SDI), Workforce Investment, and Labor Market Information programs. As California’s largest tax collection agency, EDD also handles the audit and collection of payroll taxes and maintains employment records for more than 18 million California workers.

Government Resources