★★★ IMPORTANT ★★★EXPAND this compressed “About This Race” window (by clicking "Read more") for valuable information. Don't miss it!.After reading the expanded “About This Race” content:Beneath the large "Meet the candidates" text below, click inside the small “View Answers” and “Compare Answers” boxes of each candidate you want to viewThen SCROLL ALL THE WAY DOWN, past ALL 5 candidate icons, to read the responses.…………………………………………………………………………………………………………………………………………★ BASIC DUTIES OF THE OFFICE ★The State Board of Equalization is the state's elected tax commission. From each of four districts in California, one Member is elected to serve on the Board, which:Assesses the property of regulated railroads and specific public utilities, and assesses and collects the private railroad car tax.Oversees the assessment practices of the state’s 58 county assessors.Assesses and collects the alcoholic beverage tax, and jointly administers the tax on insurers.Term: 4 years (renewable once, if voters re-elect).Base Salary: $184,447 as of Dec. 1, 2025. (Source)District 1 Area (map): 35 inland counties — Alpine, Amador, Butte, Calaveras, Colusa, El Dorado, Fresno, Glenn, Inyo, Kern, Kings, Lassen, Madera, Mariposa, Merced, Modoc, Mono, Nevada, Placer, Plumas, Sacramento, San Bernardino, San Joaquin, Shasta, Sierra, Siskiyou, Solano, Stanislaus, Sutter, Tehama, Tulare, Tuolumne, Yolo, Yuba.District 1 Incumbent: Ted Gaines, Republican Party. Now in his 2nd term and ineligible for re-election.…………………………………………………………………………………………………………………………………………★ ABOUT THIS CONTEST ★The two candidates with the most votes in the June primary election will run against each other in November. These two candidates could be from the same political party.There are 5 candidates for State Board of Equalization Member, District 1, on the Secretary of State's Certified List of Candidates, and thus on the primary election ballot.Additional candidates for this office might appear on the Secretary of State's Certified List of Write-In Candidates, which will be released May 22, 2026.………………………………………………………………………………………………………………………………………………………★ PAID STATEMENTS OF QUALIFICATIONS ★All candidates for State Board of Equalization Member, District 1, who accepted a campaign spending limit of $1,961,000 were eligible to purchase space for a 250-word statement in the state Voter Information Guide, at the rate of $25 per word, not to exceed $6,250 (250 words).Nelson Esparza, Democratic Party (1st statement on linked page)Donald E. Williamson, Democratic Party (1st statement on linked page)Dusty Beach, Republican Party (accepted spending limit but did not submit a statement)Shannon Grove, Republican Party (2nd statement on linked page)Nader F Shahatit, Republican Party (2nd statement on linked page)………………………………………………………………………………………………………………………………………………………★ CAMPAIGN FINANCE DATA ★With some exceptions, the deadline to report campaign contributions and expenditures for the period January 1–April 18 is April 23. This means that as of March 28, 2026, most reported campaign finance activities took place in 2025.Fundraising Totals of Active Campaigns for STATE BOARD OF EQUALIZATION MEMBER, DISTRICT 1:(Source, as of March 28, 2026)(1452149) Grove For Board Of Equalization 2026 has raised $815,185.64 in 498 contributions(1456647) Esparza for Board of Equalization 2026 has raised $148,254.08 in 69 contributionsThe following 2 candidates had not reported any campaign contribution data as of March 28, 2026: Beach, Shahatit..Additional resources:For the top ten contributors (above a certain threshold) to campaigns for State elected offices, visit fppc.ca.gov/search-filings/top-10-contributors-list/june-2026-primary-election. (No relevant data posted as of March 28, 2026.)For details of all contributors to candidates for State elected offices, visit powersearch.sos.ca.gov/advanced.php.For details of independent expenditures by groups in support of (or in opposition to) candidates for State elected offices, visit powersearch.sos.ca.gov.………………………………………………………………………………………………………………………………………………………TO VIEW INFORMATION SHARED BY THE CANDIDATES (more coming soon, so check back!):Beneath the large "Meet the candidates" text below, click inside the “View Answers” and “Compare Answers” boxes of each candidate you want to view. Then SCROLL ALL THE WAY DOWN, past ALL 5 candidate icons, to read the responses.………………………………………………………………………………………………………………………………………….