Tax Departments - Board of Equalization

The Property and Special Taxes Department administers three major property tax programs:

the State-Assessed Property program;
the Private Railroad Car Tax program;
and the Timber Yield Tax program.

In addition, the Department provides guidance to the 58 county assessors, who are charged with establishing values for approximately 12 million properties each year, and monitors the adequacy of their assessment practices. The Tax Area Services Section is responsible for maintaining all property tax-rate area maps and for maintaining special revenue district boundaries.

Under its Constitutional mandate, the Board of Equalization oversees the assessment practices of the state's 58 county assessors, who are charged with establishing values for approximately 12 million properties each year. In addition, the Board assesses the property of regulated railroads and specified public utilities, and assesses and collects the private railroad car tax and timber yield tax.

Sales and Use Tax

Retailers engaged in business in California must register with the BOE and pay the state's sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law. The use tax generally applies to the storage, use, or other consumption in California of goods purchased from retailers in transactions not subject to the sales tax. Use tax may also apply to purchases shipped to a California consumer from another state, including purchases made by mail order, telephone, or Internet.

The sales and use tax rate in a specific California location has three parts: the state tax rate, the local tax rate, and any district tax rate that may be in effect.

State sales and use taxes provide revenue to the state's General Fund, to cities and counties through specific state fund allocations, and to other local jurisdictions.

Special Taxes and Fees

The Board administered 20 special tax and fee programs that encompass a broad range of activities and transactions. Revenues from the insurance tax and alcoholic beverage tax and a portion of cigarette tax receipts are allocated to the state's General Fund. Other special taxes and fees fund specific state services, from highway construction to recycling programs. The Board administers more than half of the special taxes programs in cooperation with other state agencies. The following programs require registration with the Board:

Alcoholic Beverage Tax

California Tire Fee (manages in cooperation with the Integrated Waste Management Board.)
Childhood Lead Poisoning Prevention Fee (manages this fee in cooperation with the Department of Health Services.)

Cigarette and Tobacco Products Licensing Program (requires statewide licensing of all distributors, wholesalers, and retailers of cigarette and tobacco products as well as cigarette manufacturers and importers. The Board administers the licensing program in cooperation with the Department of Health Services and the Office of the State Attorney General.)

Cigarette and Tobacco Products Taxes

Diesel and Use Fuel Taxes

Electronic Waste Recycling Fee (Ewaste)

Emergency Telephone Users Surcharge

Energy Resources Surcharge

Hazardous Substances Tax

Insurance Tax (The Board, the State Controller's Office, and the Department of Insurance share administrative responsibilities.)

Integrated Waste Management Fee (is jointly administered by the Board and the Integrated Waste Management Board.)

Marine Invasive Species Fee

Motor Vehicle Fuel Tax

Natural Gas Surcharge

Occupational Lead Poisoning Prevention Fee (The Board works with the Department of Health Services in administering this fee program.)

Oil Spill Response, Prevention, and Administration Fees (administers the fee in cooperation with the Department of Fish and Game.)

Underground Storage Tank Maintenance Fee (managed in cooperation with the State Water Resources Control Board)

Water Rights Fee (managed in cooperation with the State Water Resources Control Board.)