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State Board of Equalization, District 3

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State of California

State Board of Equalization, District 3

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

The Board of Equalization is an elected board that hears property tax appeals. It also oversees how counties assess property. It is not well known. But it touches every property tax bill in the district. Assemblymember Mike Gipson and labor organizer Samuel Sukaton, both Democrats, advance to November 3.

It's a four-year term on a five-member board — four elected members plus the State Controller — hearing property-tax appeals whose outcomes bind county assessors across a district of millions.

Weigh Gipson's decade of legislative experience — including chairing the committee that oversees this very board — against Sukaton's outsider organizing background and Prop 13 reform ambitions.

Mike Gipson

Mike Gipson is a Democrat. They have been an Assemblymember since 2014 and are now termed out. They chair the Assembly's tax committee. They authored California's ghost gun ban and a string of police accountability laws. They know the tax system they would help oversee.

Samuel P. Sukaton

Samuel P. Sukaton is a Democrat and a labor union organizer. They have about 15 years in policy and campaign work. They run on tax fairness and Prop 13 reform. They have never held elected office.

Financial info

Samuel P. Sukaton

Primary — $35,698

$35,698raised
  • Small donors$4,20412%
  • Individuals$30,49485%
  • PACs & committees$1,0003%

November — $2,690

$2,690raised
  • Individuals$2,690100%

Mike Gipson

Primary — $966,001

$966,001raised
  • Small donors$274<1%
  • Individuals$64,4007%
  • PACs & committees$549,66157%
  • Businesses & other orgs$348,37836%

November — $9,750

$9,750raised
  • PACs & committees$7,25074%
  • Businesses & other orgs$2,50026%

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 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.

Your pick

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