The Board
As the nation's only elected tax commission, the five members of the Board are state constitutional officers who serve concurrent four-year terms. Its primary responsibilities include:
- Determining the businesses that are subject to complying with the State's taxes and environmental fees that generate over $53 billion in annual revenue to support vital public services.
- Hearing and deciding appeals for franchise, income, sales and use, business, and insurance tax and fee matters that can have significant effects on the state's revenues.
- Deciding appeals of assessments made by county assessors on lands, water rights, and property improvements owned by local governments but located outside their boundaries.
- Setting values for state-assessed utilities and timber harvest yields.
Betty believes an important aspect of her responsibilities and service as a Board Member is to apply California's tax laws fairly, correctly, and consistently when hearing and deciding the over 2,000 appeals that come before the Board each year. She also is committed to the BOE providing high quality customer service to assist taxpayers with meeting their tax obligations.
