Skip to main content

State Board of Equalization, District 1

This is a sample · See your full ballot

✕

State of California

State Board of Equalization, District 1

This person is one of four elected members on the board. It works to keep property tax assessments fair and equal.

This is one of the closest contests on this ballot. Republican Shannon Grove took 34.5% of the June 2 vote. Democrat Nelson Esparza took 34.0%, a gap of half a point. The district covers a large swathe of inland and southern California.

The Board of Equalization is much smaller than it used to be. Until 2017 it administered most of California's sales and excise taxes; the Legislature stripped those duties after audits found serious mismanagement, and moved them to two new departments. What remains is oversight of how counties assess property for tax purposes, plus assessment of certain utility and railroad property. It is a four-year term on a five-member board.

Because the board's remit is narrow and technical, this race is less about policy direction than about who sits on a body that reviews how your county assesses property values. It is also genuinely close — half a point — and the funding gap runs seven to one the other way. Weigh who you want overseeing property assessment, and note that this is one of the few contests where a small number of votes may decide it.

Shannon Grove

Shannon Grove served in the Army and was stationed in Germany when the Berlin Wall fell. They later started a staffing company with their sister-in-law and became its CEO. They were the first woman veteran elected to the California Legislature. They served in the Assembly, then moved to the State Senate, where they led the Republican caucus for two years. In 2023 they authored a bill making it a felony to traffic a child for sex in California, and it was signed into law.

Grove frames their run around being what they call a strong taxpayer advocate, pointing to their record opposing tax increases. In January 2021, after the attack on the U.S. Capitol, they posted a message blaming antifa for the violence. They deleted the post and then wrote that the violence was unacceptable. Days later, Grove's fellow Senate Republicans voted Grove out as their leader.

Grove promises to stop tax increases and protect Proposition 13. They want to cut regulations on businesses and say the Board needs proven leadership.

Nelson Esparza

Nelson Esparza was raised by a single teenage mother in Madera. He earned a degree in economics from UC Riverside and a master's in public policy from UCLA. He has taught economics at Fresno City College for nearly ten years. He was elected to the Fresno City Council in 2018 and now chairs its Finance and Audit Committee. He says he helped find new revenue for the city that paid for infrastructure repairs, parks and road projects.

He says he is running to protect Californians and their tax dollars, so the state can invest in education, health care and public safety. In 2022 a fellow councilmember accused him of threatening the city attorney's job. Esparza denied the accusation and sued that councilmember for defamation. Prosecutors then charged him with attempted extortion. The charge was later reduced, and the district attorney dropped it that December, saying it was in the interest of justice.

He promises to prioritize public safety, affordable housing and support for working families. He also wants infrastructure investment spread more evenly across communities like his own in Fresno.

Financial info

Shannon Grove

Primary — $1,052,740

$1,052,740raised
  • Small donors$6,8111%
  • Individuals$477,85546%
  • PACs & committees$126,88312%
  • Businesses & other orgs$435,94142%
  • Self-funding$250<1%

November — $61,800

$61,800raised
  • Individuals$51,30083%
  • PACs & committees$3,0005%
  • Businesses & other orgs$7,50012%

Nelson Esparza

Primary — $146,112

$146,112raised
  • Small donors$145<1%
  • Individuals$54,17622%
  • PACs & committees$164,91768%
  • Businesses & other orgs$22,8009%

November — $600

$600raised
  • Individuals$600100%

Figures are CA Form 460 filings through June 30, 2026 by committees controlled by each candidate, and can include transfers from a candidate's earlier committees. Semi-annual reports covering January–June 2026 were due July 31, 2026, so some totals lag a period behind. Per the California Secretary of State's Cal-Access raw data export, retrieved 2026-09-21.

Total is itemized (Schedule A) contributions and self-funding loans dated after the June 2, 2026 primary, through June 28, 2026 — small-dollar unitemized (under $100) contributions aren't independently dated in Cal-Access's raw export, so they aren't reflected here and this may undercount true small-donor activity since the primary. This also doesn't include money reported only on 24-hour late-contribution reports (Form 497) that haven't yet appeared in a periodic Form 460 filing. Per the California Secretary of State's Cal-Access raw data export, retrieved 2026-08-30.

Your pick

This is one race on your ballot. Vote or Else shows every contest you will vote on — Congress, the Legislature, your county, city, and school board — each broken down the same way. Enter your address to see your full ballot.