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 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 2018-19 Budget: The May Revision—State Project Infrastructure Fund

May 14, 2018 - When determining the appropriate amount to set aside, the Legislature will want to consider whether the proposed projects reflect its highest priorities or whether there are other projects —such as the Annex or BOE Buildings —that it would prefer to fund first.
https://lao.ca.gov/Publications/Report/3840

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 2018-19 Budget: California’s New Tax Departments [Publication Details]

Apr 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administrative and appeals responsibilities for many taxes and fees.
https://lao.ca.gov/Publications/Detail/3796

The 2018-19 Budget: Department of General Services

Feb 20, 2018 - This amount is well over some other similar projects, including (1)  a recent DGS-commissioned study estimating the cost to rebuild the BOE Building and (2)  the cost of constructing private sector projects.
https://lao.ca.gov/Publications/Report/3758

Overview of the 2017 Transportation Funding Package

Jun 8, 2017 - Currently, this tax is set annually by the Board of Equalization (BOE), which considers both gasoline price and quantity sold in an effort to mimic a sales tax on gasoline (which the swap tax replaced in 2010).
https://lao.ca.gov/Publications/Report/3688

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

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - The administration argues that the measure does not require the funds to be allocated to BOE but simply designated as revenue owed BOE. The measure states, in relevant part, “Six million dollars ($6,000,000) annually to the board to be used to enforce laws. ” Use of Graduate Medical Education Funds May Not Meet Goal of Measure.
https://lao.ca.gov/Publications/Report/3573

The 2017-18 Budget: Transportation Funding Package

Feb 17, 2017 - This tax is set annually by the Board of Equalization (BOE). BOE sets the rate by considering both gasoline price and quantity sold in an effort to mimic a sales tax, which had previously been collected on gasoline for transportation purposes.
https://lao.ca.gov/Publications/Report/3572