Equalization, Board of

Board of Equalization (BOE)

The Board of Equalization is responsible for reviewing, equalizing, or adjusting property tax assessments, assessing taxes on insurers, and assessing/collecting excise taxes on alcoholic beverages. It also acts as the appellate body for corporate franchise and personal income tax appeals.

General Information: 800-400-7115
Hearing Impaired: 800-735-2929
Fax: 916-445-1990
Phone Hours of Availability: Monday - Friday 8:00 a.m. - 5:00 p.m.

Frequently Asked Questions

The statewide tax rate is 7.5%. In most areas of California, local jurisdictions have added district taxes that increase the tax owed by a seller. Those district tax rates range from 0.10% to 2.00%. Some areas may have more than one district tax in effect. Sellers are required to report and pay the applicable district taxes for their taxable sales and purchases.

If you need help identifying the correct rate, you may look up the rate by address, contact our Customer Service Center at 1 800-400-7115 (TTY: 711), or call the local BOE office closest to you for assistance.

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