State of California · Statewide General Election
State Board of Equalization, District 4
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
- Denis Bilodeau — Republican
- Tom Umberg — Democratic
This person is one of four elected members of the board overseeing property-tax assessment equalization.
Republican Denis Bilodeau led the June 2 primary with 45.1% and Democrat Tom Umberg took 20.7%. The district covers Orange County and part of 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.
Both campaigns here are small — under $180,000 between them, among the least-funded contests on this ballot for an office with statewide reach. That is itself informative about how much attention this board receives. Weigh who you want reviewing county property assessment, and note that the June margin was more than 24 points.
Denis Bilodeau
Republican, who led the June primary with 45.1% of the vote. He raised $128,648, including $6,000 from individuals, $248 from small donors and the remainder from committees and organizations.
Strengths
He led the field by more than 24 points and raised more than twice what his opponent did.
Trade-offs
Almost none of his funding came from individuals — $6,000 from individuals and $248 from small donors, out of $128,648.
Keep in mind
He led with 45.1%, short of a majority, so November depends on where the rest of the June field's support settles.
Tom Umberg
Democrat, who advanced with 20.7% of the June vote. He raised $48,489, of which $35,300 came from businesses and other organizations and $12,900 from PACs and committees — with nothing reported from individuals or small donors.
Strengths
He advanced from a multi-candidate field on the smallest budget in this contest.
Trade-offs
His entire reported campaign came from organizations rather than people, and he finished more than 24 points behind.
Keep in mind
Coverage of Board of Equalization races is thin across the board; what we can document is the result and the funding, not detailed platforms.
Financial info
- Small donors
- Individuals
- PACs & committees
- Businesses & other orgs
- Self-funding
Denis Bilodeau
$128,648 raised
- Small donors$248<1%
- Individuals$6,0005%
- PACs & committees$21,60017%
- Self-funding$100,00078%
Tom Umberg
$48,489 raised
- PACs & committees$12,90027%
- Businesses & other orgs$35,30073%
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 2026-08-22.
June 2 primary — how they advanced
Source review: Very strong (94/100) · 3 cited sources
Official records anchor this contest, with multiple sources checked.
- 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
- sos.ca.gov (opens in a new tab)Cal-Access raw data export — California Secretary of State
Last updated August 10, 2026.