Board of Equalization Candidate Statements

Serves on the Board of Equalization, the state’s elected tax commission, which:

  • Assesses the property of regulated railroads and specific public utilities, and assesses and collects the private railroad car tax.
  • Oversees the assessment practices of the state’s 58 county assessors.
  • Assesses and collects the alcoholic beverage tax, and jointly administers the tax on insurers.

California Board of Equalization Districts


Ted Gaines


As your representative on the Board of Equalization, I will work to protect the interests of all taxpayers, keep our economy strong and create jobs. For too many hard-working families, the California dream has been turned into a costly nightmare by Sacramento politicians with bad judgment and the wrong priorities. Billions of wasted dollars in cost overruns on crazy projects like the San Francisco-to-L.A. bullet train prove that nobody in Sacramento is looking out for taxpayers. I am endorsed by the Howard Jarvis Taxpayers Association because I vigorously defend Prop. 13. I will be your Watchdog and will fight to repeal the outrageous new gas and car tax, which hits the pocketbooks of middle-class families. As the owner of a small family business my background gives me firsthand experience with overbearing government regulations. As a Taxpayer Advocate I work to lower your tax bills, streamline regulations and remove roadblocks to job growth and will continue to do so on the Board of Equalization. I will fight to eliminate government waste, trim budgets and stop tax increases disguised as fees. I am a fifth-generation Californian, husband and father. I want my children and yours to be able to afford to live, work and raise their families here. I would be honored to earn your vote and pledge to fight for you, the taxpayer. Visit to learn more and see why Taxpayer Groups and past Taxpayer Advocates on the Board of Equalization endorse me. Thank you.

1911 Douglas Blvd.,
Suite 85-122
Roseville, CA 95661
Tel: (916) 827-6115

Tom Hallinan

Tom Hallinan | DEMOCRATIC

The Board of Equalization is no longer necessary. I will work to close it down. If you agree, I’d appreciate your consideration. Thank you, Tom Hallinan

P.O. BOX 2145
CERES, CA 95307
Tel: (209) 324-6205


Malia Cohen

Malia Cohen | DEMOCRATIC

I’m running for the Board of Equalization to put people’s interests before special interests. As President of the San Francisco Board of Supervisors, I have been a fearless advocate for working people, championing the $15 minimum wage, investing in affordable housing, fighting for reproductive rights, and advocating to provide low-income families with healthcare. I am the only candidate in this race with the financial experience needed to get results. As Chair of the Budget and Finance Committee, I oversee an $11 billion budget and manage the city’s taxes, fees, revenue measures, redevelopment, and real estate. If elected, I will bring transparency, accountability and fairness to the Board of Equalization, and push hard to establish standards and rules that prevent exploitation of our property tax system. With more than a decade of experience in public service, I have a proven track record of taking on special interests. I proudly spearheaded legislation to ban flavored tobacco products in San Francisco, defeating Big Tobacco companies that were disproportionately advertising to youth, communities of color, and LGBTQ+ individuals. That’s why I am endorsed by U.S. Senator Kamala Harris, California Democratic Party, California Professional Firefighters, California Federation of Teachers, California Nurses Association, AFSCME California, Equality California, and leaders across the state. In this historic moment, strong leadership is more important than ever. I’m ready to take on the urgent challenges faced by Californians and fight for working families. Learn more at

2201 Broadway St., Suite M-2
Oakland, CA 94612
Tel: (415) 769-6285

Mark Burns


It is time to end the status quo of ‘More Taxes will fix our problems.’ California Taxpayers have the highest burden in the United States. As a staunch and long term supporter of Proposition 13 and Propositions 60 & 90 (property tax base transfers for Seniors); I will work to make our system fairer for all. For the past 32 years; I’ve worked in the residential real estate business in Silicon Valley and watched property taxes and sales taxes reach levels that should support California Government well into the future and include surpluses and reserves. Instead; we see constant efforts to raise taxes further and without meaningful purpose except to back-fund increased spending and over-commitment by representatives and legislators. I will fight to improve accountability and efficiency within the Board of Equalization. I’ve Chaired Citizen’s Oversight Committees for K–8 and 9–12 school districts in my Community for nearly a decade. I’ve fought (twice) in my own home county to preserve Prop 90 for Seniors. I deal with property taxes and their impact on families and individuals every day. Housing affordability affects everyone and a big part of that are property taxes. It is time to elect someone who understands the issues and will make every effort to reduce the burden we all face living in California. Please visit for more info.

1601 So. De Anza Blvd.,
Suite 150
Cupertino, CA 95014
Tel: (408) 777-9997


No photo provided.

Tony Vazquez | DEMOCRATIC

No candidate statement.

G. Rick Marshall

G. Rick Marshall | REPUBLICAN

I am the CFO of the California Taxpayers Action Network. Our efforts have saved untold taxpayer dollars by ferreting out waste and corruption in public spending. When elected to the State Board of Equalization (BOE), I will work diligently to protect our taxpayer dollars from similar waste and corruption. I am a Husband, Father, and Planning Commissioner. Most importantly, like you, I am a Taxpayer. Protecting the integrity of our BOE is paramount. As a BOE member, the cornerstone of my service will be “Public Service”, not “Self Service”. It guided me when raising funds for Muscular Dystrophy, delivering presents to children of prisoners at Christmas and mentoring young men and women through Junior Achievement. In all my years in local government service first as a Water Commissioner and then as a Planning Commissioner, I have never been under the cloud of multiple state and/or federal investigations. I have never been the target of a Criminal Investigation. Honesty. Integrity. Transparency. Public Service. It’s the Rick Marshall promise to you. I’m for the gas tax repeal and against the storm water parcel tax. I will protect and defend Prop 13. That’s why the Howard Jarvis Taxpayers Association PAC has honored me with their endorsement. The political class has failed you. If you’re sick of politics as usual with government wasting your tax dollars—taxing too much while solving too little—Vote G. Rick Marshall for State Board of Equalization. May I have your vote?

2390 Crenshaw Boulevard,
Torrance, CA 90501
Tel: (310) 346-7425


Mike Schaefer |

Mike Schaefer | DEMOCRATIC

Meet Mike Schaefer Best-educated, Most-experienced, Educated UC Berkeley, Notre Dame, USC, San Diego State and Georgetown Law Official of city, county, state and federal government, from Prosecutor, Councilman, to SEC and California securities investigator, Member Board of Public Health, experienced successful challenger to excess real estate valuations before Boards of Equalization. Endorsed in prior elections by Police Officers Association, County Sheriffs. Endorses Howard Jarvis Taxpayers Association protecting all of us from unfair increases in any of our taxes. Native of San Diego, competitive major businessman, knows that we must be vigilant that government at all levels respects homeowner and small businessman. Frequent speaker at civic groups. Active Catholic leader. Successful son Derek in management of Coachella Music Festival (meeting a Beatle and Rolling Stones). Mike’s worked with leaders from Dr. Seuss to Dr. Salk, Governors Brown & Brown to Reagan; performers from Bob Hope to boxing icon Archie Moore, LL Cool J, classmate Frank Zappa, Debbie Reynolds. Recognized nationally for fairness in election law, responsible for randomized non-alphabetical listing of candidates names on all California ballots, demands a level playing field. Supporter, San Diego Animal Rescue mission.

4494 Mentone St., #12
San Diego, CA 92107
Tel: (213) 479-6006

Joel Anderson

Joel Anderson | REPUBLICAN

Visit for more information. In 1978, Howard Jarvis wrote Prop 13, and after it passed he founded the Howard Jarvis Taxpayers Association to protect Prop 13 and taxpayers from abusive taxing policies. ( Joel Anderson is endorsed by California’s leading Prop. 13 defender, the Howard Jarvis Taxpayers Association. Anderson will continue to protect our Prop. 13 rights and join with working families against tax increases because everyone deserves to be treated with fairness. He was called a “rock star for taxpayers” by the Howard Jarvis Taxpayers Association President and was given the group’s highest legislative rating. He led the opposition to the gas tax increase because it was the right thing to do—to stand up for the people against funding special interest giveaways. He was honored with highest ratings from the California Taxpayers Association, National Federation of Independent Business, and California Chamber of Commerce for his work to help grow jobs and the economy. He was named “California State Senate Legislator of the Year” by California Small Business Association and California Small Business Roundtable for his leadership working to boost small businesses and create career opportunities. He was recognized with six prestigious “Legislator of the Year” awards from American Veterans, American Legion, California State Commanders Veterans Council, the California Veterans of Foreign Wars Department, the Vietnam Veterans of America, and the Military Officers Association of America California Council of Chapters for protecting veterans’ benefits and defending them from unfair taxes. He earned his bachelor’s degree in finance from California State Polytechnic University, Pomona while working full-time as a real estate appraiser for Pomona First Federal Savings and Loan Association. Education & Experience—The most qualified candidate for Board of Equalization with decades of business experience and a public record defending taxpayers.

Tel: (619) 204-2200

The order of the statements was determined by randomized drawing. Statements on this page were supplied by the candidates and have not been checked for accuracy. Each statement was voluntarily submitted and paid for by the candidate. Candidates who did not submit statements could otherwise be qualified to appear on the ballot.