The 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - Should the Legislature or the Administration Change BOE ’s Hiring Process? Our discussions with BOE and with the administration have raised a variety of potential explanations for BOE ’s struggles to fill its vacant positions.
https://lao.ca.gov/Publications/Report/4385

The 2021-22 Budget: State Board of Equalization [Publication Details]

Feb 23, 2021 - The Governor's proposed 2021-22 appropriation for the Board of Equalization (BOE) is $31.8 million, 30 percent higher than the amount spent in 2019-20. Due to vacancies, BOE spent just $24.5 million of its $31.3 million appropriation in 2019-20. This post discusses issues for the Legislature to consider as it decides how much to appropriate for BOE in the 2021-22 budget.
https://lao.ca.gov/Publications/Detail/4385

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - As a single entity, in 2016 ‑17, BOE had a budget of $ 617  m illion and 4,716 FTE employees. BOE Administration Proposes $30   Million and 204 FTE Employees for BOE in 2018 ‑19. The administration proposes $ 30  m illion in General Fund spending and 204 FTE for BOE in 2018 ‑19.
https://lao.ca.gov/Publications/Report/3796

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - As a result, the Legislature included some new reporting requirements for BOE in the 2016-17 budget package, such as a report on BOE ’s office space. Audits Likely to Conclude This Spring. The 2016-17 Budget Act authorized the Department of Finance to conduct an audit of various BOE activities.
https://lao.ca.gov/Publications/Report/3609

Staffing levels of Fire Prevention Fee Program

Mar 3, 2014 - The State Board of Equalization (BOE) administers and collects the fire prevention fee. BOE issues roughly 750,000 bills per year based on a list of fee payers provided by CalFire. BOE sent property owners their first bills in fall 2012.
https://lao.ca.gov/Recommendations/Details/795

^[PDF] (:utive Summary representatives of key industries, interviews

(:utive Summary representatives of key industries, interviews with BOE staff~embers, BOE reports regard- ing common taxpayer errors discovered in BOE audits, and the examination of a sample of audit appeal hearing reports during the 1986 calendar year.
https://lao.ca.gov/reports/1987/12_87_administering_the_sales_and_use_tax.pdf

^[PDF] The 2021-22 Budget: State Board of Equalization

Although the administration has presented the Legislature with a budget change proposal (BCP) for CDTFA’s Proposition 19 implementation activities, it has not done so for BOE. Questions for Legislature to Consider Why Has BOE Had So Many Vacancies?
https://lao.ca.gov/reports/2021/4385/BOE-022321.pdf

^[PDF] Supplemental reporting language (SRL) on physical office space:

Supplemental reporting language (SRL) on physical office space: expresses legislative intent that BOE board members’ headquarter offices be in same building with those of plurality of BOE headquarters employees.
https://lao.ca.gov/handouts/Conf_Comm/2016/BOE.pdf

LAO 2004 Budget Analysis: Board of Equalization (0860)

Altering BOE's current reduction plan would result in recapturing as much as $20  million of this amount. (Redirect staffing and recognize additional $20  million in revenue.) The BOE's Budget Reduction Plan.
https://lao.ca.gov/analysis_2004/general_govt/gen_09_0860_anl04.htm

2002-03 Budget Analysis: General Government, Board of Equalization (0860)

The BOE i s also the final administrative appellate body for personal income and corporation taxes that the Franchise Tax Board (FTB) administers, as well as for the taxes that BOE administe rs. The BOE is governed by a constitutionally established five-member board--four elected members and the State Controller.
https://lao.ca.gov/analysis_2002/general_govt/gen_8_0860_anl02.htm