The California State Board of Equalization (BOE) is a constitutionally established state agency responsible for specific tax administration duties in California. While its functions have evolved over time, the BOE continues to play a vital role in property tax oversight and certain specialized tax programs.

About the BOE
Established in 1879, the BOE's original mandate was to ensure uniform property tax assessments across California's counties. Today, its primary responsibilities include:

Property Tax Oversight:
Ensuring equitable property tax assessments by overseeing county assessors and handling appeals related to state-assessed properties.

Special Tax Programs:
Administering specific taxes such as the Alcoholic Beverage Tax, Tax on Insurers, and the Private Railroad Car Tax.

Taxpayer Advocacy:
Providing resources and assistance to taxpayers through the Taxpayers' Rights Advocate Office. Halverson Tax

It's important to note that in 2017, many of the BOE's functions, including the administration of sales and use taxes, were transferred to the newly formed California Department of Tax and Fee Administration (CDTFA). This restructuring aimed to streamline tax administration and improve efficiency.