The 3rd District

The five-member Board of Equalization is the nation's only publicly elected state tax commission. The Board collects nearly $53 billion annually in taxes and fees supporting state and local government services. It hears business tax appeals, acts as the appellate body for franchise and personal income tax appeals, and plays a significant role in the assessment and administration of property taxes.

The Board's five Members serve concurrent four-year terms. One Member is elected from each of California's four Equalization Districts. The State Controller, elected at large, serves as the Board's fifth Member.

The Board of Equalization holds public meetings to offer taxpayers the opportunity to participate in tax appeal hearings and in the formulation of rules and regulations adopted by the Board, and to observe the Members as they carry out their official duties. Meetings are held throughout the year. The Board meets monthly in Sacramento and as necessary in other California cities.

The Board also holds Taxpayers' Bill of Rights hearings each year that allow taxpayers to make comments and suggestions regarding Board-administered laws and programs.

District Offices

Culver City
5901 Green Valley Circle,
Suite 200
Culver City, CA 90230-6948
(PO Box 3652, 90231-3652)
Phone: 1-310-342-1000
Fax: 1-310-342-1061
505 North Brand Boulevard,
Suite 700
Glendale, CA 91203
Phone: 1-818-543-4900
Fax: 1-818-551-2946
12440 East Imperial Highway,
Suite 200, 90650-8397
(PO Box 409, 90651-0409)
Phone: 562-466-1694
Fax: 562-466-1598
4820 McGrath Street,
Suite 260
Ventura, CA 93003-7778
Phone: 1-805-677-2700
Fax: 1-805-677-2710
West Covina
1521 West Cameron Avenue,
Suite 300
West Covina, CA 91790-2738
(PO Box 1500, 91793-1500)
Phone: 626-480-7200
Fax 1-626-480-7260