Review note: Denis Bilodeau for Board of Equalization and Tom Umberg for Board of Equalization may have more bias because they are advocacy voter guides 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
- bilodeauforboe.com (opens in a new tab)Denis Bilodeau for Board of Equalization — campaign site (biography, record, priorities)
- tomumberg.com (opens in a new tab)Tom Umberg for Board of Equalization — campaign site (biography, record, priorities)
- ocwd.com (opens in a new tab)Orange County Water District — Board of Directors (Denis Bilodeau, Division 2, board president)
- sd34.senate.ca.gov (opens in a new tab)California State Senate, District 34 — Senator Tom Umberg official biography
- leginfo.legislature.ca.gov (opens in a new tab)California Legislature — SB 44 (2023-2024), 'Alexandra's Law,' official bill status and history
- 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 4
This person is one of four elected members on the board. It works to keep property tax assessments fair and equal.
Republican Denis Bilodeau led the June 2 primary with 45.1%. 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
Denis Bilodeau is a licensed civil engineer and a UC Irvine graduate. He has spent more than 25 years in local government in Orange County. He sits on the board of the Orange County Water District and has served as its president. Before that he was mayor pro tem of the city of Orange. He says he led the expansion of the district's water purification system. It now produces 130 million gallons of clean water a day.
He says government exists to serve the people. He says the Board of Equalization needs leaders who stand up for taxpayers, not special interests. On the water board, he says he started a project to clean up groundwater pollution in north Orange County. He says the district recovered money from the polluters responsible.
He promises to protect Proposition 13 and oppose new taxes. He also promises more transparency and less wasteful spending. He says his engineering background will help him police how counties value property for tax purposes.
Tom Umberg
Tom Umberg is a retired Army colonel who served three overseas tours and earned a Bronze Star. His service included anti-corruption work in Afghanistan. Before that he was a federal prosecutor who, by his account, tried more than 100 cases. He was elected to the State Senate in 2018 and chairs its Judiciary Committee. His campaign says he has authored laws on campaign finance, consumer protection and taxpayer fairness.
He says his career has been about holding powerful institutions accountable and protecting public money from fraud. He says that is exactly what this job demands. In the Senate he authored a bill known as Alexandra's Law. It would have required courts to warn people convicted of selling fentanyl that a customer's death could bring homicide charges. The bill failed twice in committee. Its language later became law when voters passed Proposition 36 in 2024.
He promises a Board of Equalization that works for working people rather than special interests. He says the Board should make sure homeowners are assessed fairly. He also says it should make sure utilities and large corporations pay what they owe.
Financial info
- Small donors
- Individuals
- PACs & committees
- Businesses & other orgs
- Self-funding
Denis Bilodeau
Primary — $128,648
- Small donors$248<1%
- Individuals$6,0005%
- PACs & committees$21,60017%
- Self-funding$100,00078%
November
No itemized funding reported yet.
Tom Umberg
Primary — $48,489
- PACs & committees$12,90027%
- Businesses & other orgs$35,30073%
November
No itemized funding reported yet.
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.
2Denis Bilodeau has no itemized contributions dated after the June 2, 2026 primary reported to Cal-Access yet.
3Tom Umberg has no itemized contributions dated after the June 2, 2026 primary reported to Cal-Access yet.
4Total is itemized (Schedule A) contributions and self-funding loans dated after the June 2, 2026 primary, through the latest itemized filing — 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.