State of California · Statewide General Election
State Board of Equalization, District 3
Draft candidate list — early preview until the state’s official list publishes on August 27, 2026.
On the ballot
- Mike Gipson — Democratic
- Samuel P. Sukaton — Democratic
This person is one of four elected members of the board overseeing property-tax assessment equalization.
The Board of Equalization is the elected board that hears property-tax appeals and oversees how counties assess property — obscure, 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
Democrat; Assemblymember since 2014, termed out, and chair of the Assembly's tax committee. He authored California's ghost-gun ban and a string of police-accountability laws. He knows the tax machinery he'd help referee.
Strengths
Legislative experience directly on point — the committee he chairs oversees the BOE.
Trade-offs
Moving from overseeing the board to sitting on it is the definition of an insider lateral.
Keep in mind
Environmental scorecards gave him failing grades in 2023–24 over climate-bill abstentions, and Greenpeace tallied his career oil-and-gas contributions as among the highest of any California Democrat — relevant if energy-industry property assessments come before the board.
Samuel P. Sukaton
Democrat; labor union organizer with about 15 years in policy and campaign work. He runs on tax fairness and Prop 13 reform. He has never held elected office.
Strengths
No industry entanglements in sight, and a clear reform agenda.
Trade-offs
No elected-office record, and a big resources gap against a termed-out Assemblymember.
Keep in mind
Coverage of this race is thin — his campaign site is the main source for his platform.
Financial info
- Small donors
- Individuals
- PACs & committees
- Businesses & other orgs
Mike Gipson
$966,001 raised
- Small donors$274<1%
- Individuals$64,4007%
- PACs & committees$549,66157%
- Businesses & other orgs$348,37836%
Samuel P. Sukaton
$35,698 raised
- Small donors$4,20412%
- Individuals$30,49485%
- PACs & committees$1,0003%
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 2026-08-03.
June 2 primary — how they advanced
Source review: Very strong (97/100) · 4 cited sources
Official records anchor this contest, with several source types checked for context.
- sos.ca.gov (opens in a new tab)CA Secretary of State — Statement of Vote, June 2, 2026 primary (certified 2026-07-10)
- laist.com (opens in a new tab)LAist — June 2026 primary voter guides
- 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 3, 2026.