California State Capitol Building with BOE logo

State Board Of Equalization

The State Board of Equalization (BOE) was created by constitutional amendment in 1879. It is the only publicly elected tax commission in the United States. Its duties are reviewing property tax assessments, setting income taxes for railroads, utilities and insurance companies, and levying the excise tax on alcohol.

California is divided into four districts by population. The Board of Equalization is comprised of on member elected in each district and the State Controller. The term of office is four years. District 3 is an open seat this year, due to term limits. In fact, an entirely new board will be seated next term as two district seats are term-limited and the other two current members are seeking election to other offices.

Why Rick is Running

Image of Howard Jarvis Pac Logo

G. Rick Marshall is a recognized taxpayer advocate. Rick is endorsed by the Howard Jarvis Taxpayers Association PAC. He is a strong supporter, defender and protector of Proposition 13.

G. Rick Marshall supports Prop 5, the tax assessment transfer for seniors and Prop 6, the repeal of the gas tax. He opposes Prop 10, the rent control initiative. Rick supports Prop 13, the 1978 landmark measure approved by voters which limited property tax increases to 2% per year starting at 1% of the home’s purchase price. Rick also opposes Measure W, the Los Angeles County “rain tax” on your property.

Marshall’s opponent is a Santa Monica city councilman, who along with his wife, are targets of numerous on-going, criminal investigations according to the Los Angeles Times. Marshall has never been a “paid” political hack or consultant “greasing” public contracts. He has never been under criminal investigation nor viewed elected office as “What’s in it for me”. 

This election is far too important and far too consequential. We cannot allow those who live under clouds of corruption to be elected to higher public office. In short, Rick is running to protect the integrity of the BOE.

Rick is a taxpayer just like you—not a self-serving politician. The time has come to put an end to “Pay for Play.” That’s why he is endorsed by former Los Angeles County District Attorney, Steve Cooley. 

G. Rick Marshall’s pledge to you is Public Service not Self Service.