California State Board of Equalization, BOE

[to be written-up June-July2021] Note, the CA state discourse is inconsistent re the naming of its bodies: we have “California State Board of Equalization”, with the same phrase given as the copyright holder (, whereas there’s “State of California Franchise Tax Board”, with the copyright holder as “California Franchise Tax Board” ( For simplicity, this blog gives them both as ‘California State’.


BOE, its website

Property tax

Property tax: legal resources