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State of California · Statewide General Election

State Board of Equalization, District 1

Draft candidate list — early preview until the state’s official list publishes on August 27, 2026.

This is one contest. Enter your address to see every race on your November ballot, and keep track of your picks.

On the ballot

This person is one of four elected members of the board overseeing property-tax assessment equalization.

One of the closest contests on this ballot: Republican Shannon Grove took 34.5% of the June 2 vote and 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

Republican, who led the June primary by half a point with 34.5%. She raised $1,052,740, including $477,855 from individuals, $435,941 from businesses and other organizations and $126,883 from PACs and committees.

Strengths

She led the field and assembled roughly seven times her opponent's resources going into a race decided by half a point in June.

Trade-offs

She led with 34.5%, so roughly two-thirds of June voters chose someone else, and a large share of her funding came from organizations.

Keep in mind

A half-point margin means June tells you almost nothing about November.

Nelson Esparza

Democrat, who advanced with 34.0% of the June vote, half a point behind. His campaign reports $146,112 in contributions, including $164,917 from PACs and committees and $54,176 from individuals.

Strengths

He matched a far better-funded opponent almost exactly in June, on roughly a seventh of the money.

Trade-offs

His reported funding is heavily committee-based, and $145 came from small donors.

Keep in mind

A half-point margin means the resource gap has not translated into a polling gap in this district.

Financial info

Shannon Grove

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

Nelson Esparza

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

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 2026-08-22.

June 2 primary — how they advanced

Shannon Grove (Republican)34.5% · 672,039 votes
Nelson Esparza (Democratic)34.0% · 664,072 votes
Donald E. Williamson (Democratic)14.9% · 289,781 votes
Dusty Beach (Republican)12.2% · 238,861 votes
Nader F Shahatit (Republican)4.4% · 85,636 votes
Source review: Very strong (94/100) · 3 cited sources

Official records anchor this contest, with multiple sources checked.

Last updated August 10, 2026.