California State Board of Equalization Member, District 2 Choose 1
★★★ 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 6 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 2 Area (map): 19 coastal counties — Alameda, Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Sonoma, Trinity, Ventura.District 2 Incumbent: Sally J. Lieber, Democratic Party. Now in her 1st term and eligible 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 6 candidates for State Board of Equalization Member, District 2, 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 2, 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).Sally J. Lieber, Democratic Party (2nd statement on linked page)John Pimentel, Democratic Party (1st statement on linked page)J Brett Marymee, Republican (accepted spending limit, but did not submit statement)Mark McComas, Republican (did not file spending limit form by deadline)Bill Shireman, Republican (1st statement on linked page)John W. Zaruka, Republican (did not file spending limit form by deadline)………………………………………………………………………………………………………………………………………………………★ 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 BOARD OF EQUALIZATION MEMBER, DISTRICT 2:(Source, as of March 28, 2026)(1485721) PIMENTEL FOR BOARD OF EQUALIZATION 2026 has raised $250,000.00 in 2 contributions(1478243) Sally Lieber for Board of Equalization 2026 has raised $225,101.61 in 6 contributionsThe following 4 candidates had not reported any campaign contribution data as of March 28, 2026: Marymee, McComas, Shireman, Zaruka.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 6 candidate icons, to read the responses.………………………………………………………………………………………………………………………………………….
Biographical Information
Ballot Designation
Member, State Board of Equalization
Candidate's Political Party
Democratic Party
Campaign Email
vote@sallylieber.org
Campaign Website
http://sallylieber.org
Campaign Phone
650-597-2587
Campaign Mailing Address
333 W. San Carlos St., Suite 600
San Jose, CA 95110
San Jose, CA 95110
Campaign Instagram URL
http://www.instagram.com/sally.lieber/
Campaign Facebook URL
http://www.facebook.com/CAvoteSally
Campaign YouTube URL
1. If elected, what are your top 3 priorities?
Increasing the integrity, efficiency, transparency and responsiveness of the Board of Equalization.
Early identification of risks affecting taxpayers and planning for disaster recovery for communities.
Providing accurate and comprehensive information for taxpayers on topics such as planning for Prop 19, protecting your investment in your home through California's insurance crisis, and ensuring that you are protected against consumer rip offs such as title theft.
2. What background, experience and/or education qualify you for this elected office? (You may use your candidate statement here if desired.)
I am honored to serve as your representative on the California State Board of Equalization, where I work to make our tax system more accountable and transparent for all Californians.
On the Board, I have worked to expand property tax relief outreach, strengthen access to tax credits for Veterans and low-income families, increase public information on Proposition 19, and advance consumer protections for homeowners’ insurance. I have fought for affordable housing, identity theft protections for property owners, and ensured that the Board responded responsibly and efficiently to changes in state tax law.
I do not accept contributions from corporate PACs and will always insist that wealthy interests pay what they owe.
Over the next four years, I will continue to work for accurate and equitable property tax assessments, expanded taxpayer assistance, and policies that support housing affordability, disaster recovery, and economic stability for working families.
As a member of the Board, I take an oath to uphold the Constitutions of the United States and California, including Proposition 13.
Before election to the Board, I served in local, regional, and state government. In the California State Assembly, I authored legislation to raise the statewide minimum wage, protect our coast and the San Francisco Bay, expand renewable energy, increase Cal
Grant scholarships and worked to preserve free community college access statewide.
I am proud to be endorsed by teachers, nurses and firefighters statewide, Members of the Legislature and Congress from throughout District 2, Planned Parenthood California, the Sierra Club California and Equality California. Most importantly, I am proud to serve you.
Biographical Information
Ballot Designation
Small Business Owner
Candidate's Political Party
Republican Party
Campaign Email
brett.marymee@comcast.net
Campaign Website
http://www.jbrettmarymee.com
Campaign Phone
8056885842
Campaign Mailing Address
3564 Sagunto Unit 1298
(Redacted/Censurado)
Santa Ynez, CA 93460
(Redacted/Censurado)
Santa Ynez, CA 93460
Campaign Facebook URL
http://www.facebook.com/j.brett.marymee
1. If elected, what are your top 3 priorities?
1, Maintain or lower Proposition 13 mandated tax rates
2. Repeal the CA Gas tax
3. Defeat the proposed Mileage tax that will cripple residents if implemented by the incumbent
2. What background, experience and/or education qualify you for this elected office? (You may use your candidate statement here if desired.)
I seek to represent District 2 on the CA Board of Equalization and bring a unique and diverse professional background that combines expertise in aerospace (~40 years), government (22 years elected service on multiple Santa Barbara County boards), and 32 years as a small business owner. I am the only endorsed Reform California candidate for District 2.
As an engineering executive, systems engineer, manager, and rocket scientist, I have a strong technical foundation that has equipped me with the problem-solving skills and leadership experience needed to succeed in this role. My career in the aerospace industry refined my ability to tackle large-scale, high-stakes projects—skills that are essential in effective governance with this board.
I am currently Vice-President of the Santa Ynez River Water Conservation District (SYRWCD), having been elected to my third four-year term. I served five years as Chair of the Santa Barbara County Eastern Management Area Groundwater Sustainability Agency (GSA), where I played a key role in the development and approval of the Groundwater Sustainability Plan (GSP) by the state. I am in the second year of service as an elected Director on the Santa Ynez Community Services District. Through these roles, I have successfully collaborated with various member agencies, including the City of Solvang and the County of Santa Barbara, to navigate complex, multi-stakeholder processes.
My dedication to public service is evident in my commitment to the governance of water resources and community services in the Santa Ynez Valley. If elected, I will work to ease the tax burden on all Californians.
I appreciate your consideration and respectfully solicit your vote. With your support, I will bring my experience, leadership, and commitment to public service to the CA Board of Equalization and continue working towards effective, affordable and sustainable solutions for California.
Learn more at www.jbrettmarymee.com and LinkedIn: https://www.linkedin.com/in/j-b-marymee-1101b3101/
Biographical Information
Ballot Designation
Small Business Advocate
Candidate's Political Party
Republican Party
Campaign Website
http://markmccomas.com
Campaign Mailing Address
(Redacted/Censurado)
(Redacted/Censurado)
Novato, CA 94949
(Redacted/Censurado)
Novato, CA 94949
1. If elected, what are your top 3 priorities?
Candidate has not yet responded.
2. What background, experience and/or education qualify you for this elected office? (You may use your candidate statement here if desired.)
Candidate has not yet responded.
Biographical Information
Ballot Designation
Member, Board of Trustees, San Mateo County Community College District
Candidate's Political Party
Democratic Party
Campaign Email
Jpimentel2020@gmail.com
Campaign Website
http://johnpimentel.com
Campaign Phone
650-269-8933
Campaign Mailing Address
20 Park Street, Suite E
Burlingame, CA 94010
Burlingame, CA 94010
1. If elected, what are your top 3 priorities?
(1) end the sales tax on food
(2) close loopholes to ensure corporations and the wealthy pay their fair share. This includes ending the “Waters Edge” election for multinational corporations, eliminating the “Invest, Borrow, Die” loophole, and restricting the mortgage interest deduction to a primary residence only.
(3) use technology to modernize the department to ensure expeditious assessments, refunds, and tracking of ownership
2. What background, experience and/or education qualify you for this elected office? (You may use your candidate statement here if desired.)
Professional background: For 20+ years, I’ve developed energy and sustainability projects in wind, solar, biofuels, industrial wastewater treatment, and direct air capture. My companies have built over $1.5 billion of critical infrastructure and created thousands of jobs. I was a consultant at Bain & Company advising corporations and private equity investors.
In the 1990s, I served California as Dep. Sec. for Transportation, overseeing multiple state agencies. I led efforts to rebuild earthquake damaged highways in record time using incentive-based contracts, prioritized seismic retrofit of existing structures, and merged two departments (CHP + State Police), reducing cost and improving performance.
Public Service: I led the Free College movement at our community college district to provide access to free college access for every county resident, including undocumented residents. Enrollment increased 24% (including 33% from East Palo Alto). I fought corruption, and turned-around the culture to embrace transparency and effective management.
Personal: I'm Stockton born and raised, first generation to attend college (community college, U.C. Berkeley, and Harvard Business School). I learned individual responsibility and the value of work washing dishes, cleaning toilets, and unloading trucks while saving for college which was only possible for me with financial aid. These early experiences inculcated me with a social duty and community service ethic. I’ll continue to fight for government's responsibility to create a level playing field.
Biographical Information
Ballot Designation
Taxpayer Advocate
Candidate's Political Party
Republican Party
Campaign Email
bill@solutioncitizen.org
Campaign Website
http://billshiremanforcalifornia.com
Campaign Mailing Address
(Redacted/Censurado)
(Redacted/Censurado)
San Francisco, CA 94110
(Redacted/Censurado)
San Francisco, CA 94110
1. If elected, what are your top 3 priorities?
(1) Fair Tax Administration - California’s property tax base approaches nine trillion dollars. Property taxes fund schools, cities, counties, and local services. Property taxes must be administered consistently across California. My focus: uniformity, transparency, efficiency, and ethical governance.
(2) Lower and Smarter Taxes - Protect Proposition 13 and expand its benefits at the same time by reducing taxes on: housing construction, property improvements, and productive investment.
(3) Reward Prosperity - California taxes too many things we want more of, including prosperity and productivity, instead of taxing "bads", such as pollution, waste, speculation, blight, and chronically underused land.
2. What background, experience and/or education qualify you for this elected office? (You may use your candidate statement here if desired.)
California’s taxes can be fair, predictable, and as low as possible—while delivering real value for families, communities, and the economy and environment. But too often, power brokers and special interests capture and waste our dollars. I’ve spent my career stopping that.
I am an entrepreneur, environmental policy leader, and civic innovator who has spent more than four decades bringing people together across political divides to solve difficult problems. I founded the nonprofit Future 500 and am currently the CEO of a mission-driven consultancy called Solution Citizen. My career has focused on a simple idea: Good policy should strengthen both the economy and the environment.
As a bipartisan public servant and business leader, I helped build California’s modern recycling system—cutting taxes, creating jobs, and protecting our coast and wildlife. That system pays for itself and has recycled over half a trillion cans, plastics, computers and more, with zero reliance on tax dollars.
Today, California faces a deeper affordability crisis. Housing, rents, taxes, and insurance are driving families out, widening inequality, and hurting public schools.
The Board of Equalization plays a critical but overlooked role—protecting homeowners, enforcing Proposition 13, and ensuring property taxes are fair and lawful.
Proposition 13 must be protected—and modernized—so California again works for working families and small businesses, not just insiders and billionaires.
On the Board of Equalization, I will be a fiscal conservative with a conscience:
- Defending taxpayers from unfair assessments
- Promoting housing affordability and opportunity
- Ensuring taxes are administered competently and transparently
- Fixing the system so we can cut and shift taxes to do more with less.
My record shows we can cut taxes and deliver two to four times the value for every dollar spent. Let’s make California work again.
Biographical Information
Ballot Designation
Retired Hospitality Executive
Candidate's Political Party
Republican Party
Campaign Email
jlzaruka@msn.com
Campaign Website
http://votejohnzaruka.com
Campaign Phone
8057465590
Campaign Mailing Address
325 Vista Del Mar Avenue
(Redacted/Censurado)
Camarillo, CA 93010
(Redacted/Censurado)
Camarillo, CA 93010
1. If elected, what are your top 3 priorities?
Eliminate the BOE or the Dept of Revenue
Protect Prop 13
Fight against mileage tax
2. What background, experience and/or education qualify you for this elected office? (You may use your candidate statement here if desired.)
I am Cornell University graduate who has took a small start up business and made it the largest Wedding venue business in the country. My family still owns a single small business as well. He is who is the only SBOE District 2 candidate with these credential and has had dealing with the Department for 40 years. I am the only real business candidate vying for this office. I will donate my salary to the foodbanks in the district.