Board of Equalization District 2: Sally Lieber vs. John Pimentel, two Democrats, on the Bay Area ballot

What the board does

The Board of Equalization has four elected members plus the state controller. It advises county assessors, values utility and railroad property and hears taxpayer appeals; lawmakers stripped its broader authority in 2017, CalMatters reports. The official voter guide adds that it oversees assessment practices in all 58 counties and collects the alcoholic beverage tax.

Sally J. Lieber (D), incumbent

Lieber's statement says she chairs the board and has worked on property tax relief for veterans and low-income families, information about Proposition 19 and protections against identity theft for property owners. She says she does not accept contributions from corporate PACs and, as an Assembly member, wrote legislation to raise the minimum wage and protect the coast and the bay. CalMatters lists endorsements from the California Democratic Party, SEIU California, the California Teachers Association and California Jewish Democrats. Her statement cites more than 1.3 million votes in the primary.

John Pimentel (D)

Pimentel is a member of the San Mateo County Community College District board, according to his ballot designation. His statement says the board "rubber-stamps sweetheart tax breaks for utilities," describes his companies' sustainability and energy projects and his time as state deputy secretary for transportation, and says he led a free-college push as a trustee. He wants to end sales tax on restaurant and delivered food. He lists endorsements from Treasurer Fiona Ma, Reps. Sam Liccardo and Kevin Mullin, former Reps. Anna Eshoo and Tom Campbell, and San Jose Mayor Matt Mahan.

Pimentel's college district has its own bond measure on this ballot.

How to vote

Election Day is Tuesday, Nov. 3. Polls and vote centers close at 8 p.m., and mailed ballots must be postmarked by Election Day and arrive within seven days. You can check your registration and ballot status at sos.ca.gov/elections. California lets you register and vote the same day at a vote center.

More races and measures: our 2026 election hub.