Review note: John Pimentel for Board of Equalization may have more bias because it is an advocacy voter guide compared to other formal government and nonprofit journalism sources.
- sos.ca.gov (opens in a new tab)CA Secretary of State — Statement of Vote, June 2, 2026 primary (certified 2026-07-10)
- ballotpedia.org (opens in a new tab)Ballotpedia — June 2026 California primary
- calmatters.org (opens in a new tab)CalMatters — Why are so many people running for Board of Equalization in 2026? (Lieber's "right size" position and career)
- almanacnews.com (opens in a new tab)The Almanac — Should the state's tax commission even exist? (Lieber and Pimentel in their own words on the board's future)
- boe.ca.gov (opens in a new tab)California State Board of Equalization — About Sally J. Lieber (official member biography: 2022 election, Assembly and Speaker pro Tempore service, Mountain View council and mayor)
- boe.ca.gov (opens in a new tab)California State Board of Equalization — Board Members (official roster; Lieber served as Chair in 2024, Vice Chair in 2025 and Chair in 2026)
- johnpimentel.com (opens in a new tab)John Pimentel for Board of Equalization — campaign site (self-described career and accomplishments, reason for running, stated promises)
- sos.ca.gov (opens in a new tab)Cal-Access raw data export — California Secretary of State
Last updated September 24, 2026.
State of California
State Board of Equalization, District 2
This person is one of four elected members on the board. It works to keep property tax assessments fair and equal.
Both November candidates are Democrats. Sally J. Lieber took 56.8% of the June 2 vote. John Pimentel took 15.8%. The district covers the Bay Area and much of northern 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.
With two Democrats on the ballot, party is not the axis here. The real split is what this board should be. Lieber wants to keep it as it is, a place taxpayers can bring problems. Pimentel thinks its work could be folded into other agencies. Both campaigns are mostly self-funded, so neither tells you much about who else is behind them. Weigh who you want reviewing county property assessment, and whether you want that body to stay.
Sally J. Lieber
Sally J. Lieber has held this seat since 2022 and chaired the board in 2024 and again this year. She came to it after a long run in elected office. She served on the Mountain View council and as its mayor, then spent six years in the state Assembly, where she rose to Speaker pro Tempore. Her Assembly work included raising the state minimum wage and making human trafficking a felony.
She calls herself a tax nerd and says what drives her is getting people the tax help they need. On the board she has worked with nonprofits on property tax exemptions and explained Prop 19 to homeowners.
She wants to keep the board as it is, a forum taxpayers can come to, and says it is the right size in the system right now.
John Pimentel
John Pimentel is a trustee of the San Mateo County Community College District and a renewable energy developer. Earlier he was a state deputy secretary for transportation. He was the first in his family to go to college, and the achievement he puts first is the free community college program he helped create. By his count, enrollment rose 24 percent and 35,000 students have used it. He also says he uncovered fraud at the district and made it more open.
He is running because he thinks the tax system is confusing, with too many agencies collecting taxes, and he is open to moving this board's work elsewhere.
He promises to close tax loopholes for corporations and the wealthy, strengthen oversight against favoritism, and push to end sales tax on restaurant and delivered food.
Financial info
- Small donors
- Individuals
- PACs & committees
- Party
- Businesses & other orgs
- Self-funding
John Pimentel
Primary — $325,250
- Small donors$245<1%
- Individuals$71,60022%
- PACs & committees$2,0001%
- Businesses & other orgs$1,100<1%
- Self-funding$250,00077%
November — $13,100
- Individuals$12,10092%
- Businesses & other orgs$1,0008%
Sally J. Lieber
Primary — $352,865
- Small donors$813<1%
- Individuals$5,3001%
- PACs & committees$46,50210%
- Party$250<1%
- Self-funding$400,00088%
November — $100
- Individuals$100100%
1Figures 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.
2Total is itemized (Schedule A) contributions and self-funding loans dated after the June 2, 2026 primary, through June 30, 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.