Board of Equalization Candidate Statements

Donald E. Williamson | DEMOCRATIC

35+ Years Experience. Donald Williamson Earned 4 State-Board of Equalization (B.O.E.) Certifications.

• Appraiser Certification
• Permanent Appraisal Certification
• B.O.E. Advanced Appraiser Certification
• B.O.E. Instructor—Teaching Classes Certifying Appraisers
• B.O.E. Consultant. Deputy Assessor—B.O.E. Advanced Certified. Elected San Bernardino County Assessor—3 Terms. #1 Priority “Good Public Service”—Helped 30,000+ Disaster Fire Victims; Assessor Williamson, His Great Staff were at the Evacuation Center and in the Field Daily. Awarded Official Accommodations.
• Fought the B.O.E.: Won—Protected Cities, Businesses, Mobilehome/Home Owners
• Saving 900+ Jobs in Victorville and Ontario
• Assessor Donald Williamson Helped Seniors, Churches, Disabled Veterans, VFW—American Legions receive their Full Exemptions.
• Assessor Williamson Sponsored Senior/Disabled Homeowner—Renter Assistance increase. Helped 10,000,000 Seniors Statewide.
• Reduced All Excessive Tax Assessments per Prop 8 and R&T Code and Will Again.

Created Budget Oversight Committee— Under Budget all 12 Years. Past President: Central Southern California Assessor Association Veteran: USMC—SEMPER FI, Kiwanis: Past Lt. Governor, President 7 times, Chairman: Food Program for Needy Families, helping Ronald McDonald House, Convalescent Hospitals, Students. Elks: Charter Member, American Legion Member. Married 49 Years: Wife Martha. Sons: Dale, James and Donald II. Endorsed by: President Mark Westwood—Yucaipa Mobilehome Residents Association. Endorsed by Tim Prince Democratic Central Committee Parliamentarian. Supported by Teamsters AFL-CIO Union Members—i.e. Fire Fighters, HOD Carriers, Carpenters, Engineers, Trades, Nurses. Supported by: Teachers, Veterans, Seniors, Homeowners, Tenants. “I'll Be Your Voice State Wide” Vote Donald Williamson State Board of Equalization District #1

29102 Rosewood Lane
Highland, CA 92346
Tel: (909) 709-9448
E-mail:: dwmson44@msn.com

Nader F Shahatit | REPUBLICAN

I am Nader Shahatit, a tax consultant and dedicated taxpayer advocate committed to building a fair and equitable tax system for all Californians. I will protect Proposition 13 and bring modern, Al-driven innovation to our tax administration to make services simpler, faster, and more accessible for the more than 10 million residents of the First District and across California. Your vote is your voice. I respectfully ask for the opportunity to earn your support, regardless of political affiliation.

28793 Beattie St.
Highland, CA 92346
Tel: (909) 936-0515
E-mail: shahatitnader@yahoo.com
shahatit4boe2026.com

Nelson Esparza | DEMOCRATIC

Nelson Esparza is a dedicated public servant and proven champion for California's working families. Raised in California's Central Valley, Nelson's life and career have been shaped by a deep commitment to opportunity, fairness, and economic prosperity for all. As a long-time educator and economics professor, Nelson will bring real-world economics expertise to California's state tax board. On the Fresno City Council, he serves as Chair of the Finance & Audit Committee—where he deals with complex financial issues every day. Additionally, he has secured hundreds of millions in investment for our communities. Nelson is running for the State Board of Equalization to make sure California's tax system is fair and that corporations and the wealthy are paying their fair share. Nelson will fight to close tax loopholes and crack down on tax evaders, to ensure that our local governments can continue to invest in education, healthcare, public safety, infrastructure, and economic development. At the same time, he will oppose new taxes on middle class and working class families who are already struggling to make ends meet. He'll fight for more transparency in our tax system, and for fair impartial property tax assessments. Nelson is supported by teachers, nurses, law enforcement, and many leaders at the local, state, and federal levels throughout our district—because they know that he has the experience and the drive to protect our tax dollars and our public services. By June 2nd, Vote Nelson Esparza for State Board of Equalization—and learn more at nelsonesparza.com.

E-mail: nelson@nelsonesparza.com
Facebook: facebook.com/esparzanelson
Instagram: @esparzaforBOE

Shannon Grove | REPUBLICAN

Isn't it time normal people had a voice when they needed help from our state government in Sacramento? That's why I'm running for the Board of Equalization. It's an office you may have never heard of that is tasked with helping people when they think the government has unfairly taxed them. First, a little about me. I grew up in Kern County. After high school, I joined the U.S. Army, then after my service, I started a small business that helps local people find good-paying jobs. As a business owner, I've had my share of trying to work through endless government regulations and red tape. Later, I ran for and won a seat in the Assembly, and later, the State Senate. In the legislature, I was known for being a strong, bipartisan voice for public safety. Specifically, I led the charge to make sex trafficking children a felony. This was signed into law and now helps protect our most vulnerable Californians. I've also been a voice for small business owners, farmers, and ranchers. These businesses, often run by families, are the heart of our state. I've worked hard to reduce unfair rules, taxes, and fees, and make it easier for businesses to start, to grow, and to hire more people. As your representative on the Board of Equalization, my goal is clear: to make sure that you have somewhere to turn when you believe you were unfairly taxed and need some help. That's my pledge to you.

E-mail: press@shannongroveca.com
Facebook: https://www.facebook.com/ShannonGroveForCA/
Instagram: https://www.instagram.com/shannongrove4ca

John Pimentel | DEMOCRATIC

California's families face rising costs and an unfair tax system. We need practical, balanced leadership focused on fairness, affordability, and accountability. I'm a common sense Democrat who will: End the sales tax on food. It's regressive and burdens working families, seniors, and young people. Close tax loopholes so large corporations and the wealthy pay their fair share. Strengthen transparency and accountability to ensure our government deserves the public's trust. I've delivered results throughout my career. I developed more than $1.5 billion in renewable energy projects in wind, solar, biofuels, and water recycling—creating thousands of union jobs while reducing energy costs. As California's Deputy Secretary for Transportation I implemented innovative incentive-based contracts that rapidly rebuilt earthquake-damaged freeways, consolidated agencies to eliminate duplication, and expanded the CHP to improve public safety. As community college Trustee, I led efforts to create Free College. Enrollment rose 24% and 35,000 people have used the program to reduce the cost of college or enhance their skills and earnings. My story reflects California's Promise. My grandfather was a farmworker. My father entered kindergarten speaking no English. My generation is first to graduate college. I attended community college in Stockton, transferred to UC Berkeley, and completed grad school at Harvard. Public education transformed my life trajectory. I want to pay it back. I plan to fix California's broken taxing and spending policies, lower the cost of living for working families, and ensure our tax system is fair. I respectfully ask for your vote.

20 Park Road, Suite E
Burlingame, CA 94010
Tel: (650) 210-6916
E-mail: JPimentel2020@gmail.com
Facebook: https://facebook.com/JohnPimentelCA
Instagram: https://instagram.com/johnsmcccd/

Sally J. Lieber | DEMOCRATIC

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 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 supported 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 and firefighters statewide and to hold a lifetime 100% rating from Planned Parenthood, the Sierra Club, the Congress of California Seniors, and Equality California. Most importantly, I am proud to serve you. I respectfully ask for your vote. www.sallylieber.org

333 W. San Carlos St., Suite 600
San Jose, CA 95110
Tel: (650) 597-2587
E-mail: vote@sallylieber.org
Facebook: www.facebook.com/CAvoteSally

Bill Shireman | REPUBLICAN

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. 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.

E-mail: Bill@SolutionCitizen.org
LinkedIn: linkedin.com/in/bill-shireman

Yvonne Yiu | DEMOCRATIC

As your representative on the State Board of Equalization, I will use my 25 years of experience in finance to serve as California's fiscal watchdog, safeguarding your tax dollars, using audits to root out government waste and utilizing technology to increase transparency. I currently serve on the state Treasurer's Local Investment Advisory Board, where I help communities manage investments, pay for public services like police and fire, and invest in their infrastructure. I immigrated to the U.S. from Hong Kong when I was 16 years old, following the death of my father. Through hard work, I earned a degree in Economics from UCLA, an MBA from Loyola Marymount University and a Certified Regulatory and Compliance Professional designation from Wharton Business School. I hold 10 securities licenses from the Federal Industry Regulatory Authority (FINRA). After working at top finance firms, I opened my own investment company with over $1 billion in assets. As Mayor of Monterey Park, my financial experience and advice saved over $55 million and helped balance our budgets and pay for city services. On the Board of Equalization, I will 1) Safeguard California's finances by ensuring accountability and transparency, 2) Use audits to uncover and remove government waste, and 3) Develop programs to help people achieve economic security and make California affordable. The mother of three sons, I always fight for our families. I am not a politician. I am a reformer and the only candidate with the education, background and experience in both the public and private sectors to improve California's finances, ensure sound investments and save taxpayers money.

988 Kingsford Street
Monterey Park, CA 91754
Tel: (951) 833-8185
E-mail: yvonneyiu@yahoo.com
www.yvonneyiu.com

Mike Gipson | DEMOCRATIC

Assemblymember Mike Gipson is a proven leader with decades of experience fighting for working families. He is running for the Board of Equalization to fight for fairness, transparency, and accountability. Mike will fight to close tax loopholes that billionaires and corporations exploit to avoid paying their fair share. Born and raised in Los Angeles, Mike has dedicated his life's work to public service. He has worked for service employee and public educator unions, as a local city councilmember, a former local police officer, and currently is a member of the California State Assembly. He is the longest-serving Assembly Democratic Caucus Chair in state history. As Assemblyman, Mike has championed groundbreaking laws protecting California children and families from ICE, laws to get 3-D printed “ghost guns” off of the streets and out of the hands of criminals, funding for expanded access to healthcare, education, and childcare, and Investments in mental health services. That's why Governor Gavin Newsom said, “Mike has been a bold leader for the people of our state.” Previously serving as Chief of Staff to the former Board of Equalization Chairman, Mike currently serves as Chair of the Assembly Revenue and Taxation Committee, which oversees the Board of Equalization. On the BOE, Gipson will bring in the funds needed to support quality healthcare, strong schools, and vital social services that sustain families and communities across our state. By June 2nd, vote Mike Gipson for Board of Equalization! Endorsed by nurses, construction workers, and classroom teachers. Visit mikegipson.net

X: https://x.com/mgipson2014
Facebook: https://www.facebook.com/MikeGipson4BOE

Cody Petterson | DEMOCRATIC

As Chief Deputy of the Board of Equalization Fourth District, Cody Petterson is the most qualified candidate on the ballot. He already helps oversee the annual assessment of $167 billion in corporate properties and property tax assessment in California's 58 counties. "I'm running to restore California's struggling middle class, rebuild our infrastructure, reinvest in our schools, and spur the production and preservation of housing for working Californians. With half a decade of experience at the BOE, I'm uniquely qualified to leverage the Board's authority to ensure that utilities pay their fair share for public education and other services and to make our tax system work for working families." As the immediate past President of the San Diego Unified School Board, Cody Petterson has balanced difficult budgets and prioritized the well-being and academic growth of our children. Cody helped lead approval of more than 2,800 units of affordable housing for teachers and staff—tripling the state total—and serves as founding Chair of the San Diego Regional Housing Finance Authority. At the Board of Equalization, he will be uniquely situated to continue this work. Mike Schaefer, the outgoing Board Member whose seat Dr. Petterson is seeking says, "I strongly endorse Cody. He knows the job inside and out and can hit the ground running. He's done an outstanding job for me and will do an outstanding job for California's taxpayers."

Tel: (858) 314-8229
E-mail: codypettersonsd@gmail.com
www.codyforequalization.com
Instagram: codyforequalization

Gardner C. Osborne | LIBERTARIAN

With 25 year tax practice as Enrolled Agent, representing individuals and small business and 45 year resident, my concerns are excessive state spending and protecting Prop 13. As citizen officeholder shall fight against Legislative over-reach like formation of CDTFA which removed taxing accountability from this elected position in 2017, replaced with insulated bureaucracy. Change won't Happen without your Vote for Osborne4Equalization.com

1545 Grand Ave.
San Diego, CA 92109
Tel: (858) 733-5095
E-mail: gardner@osborne4equalization.com
osborne4equalization.com
Facebook: osborne4equalization

Martín Arias | DEMOCRATIC

Join California Firefighters in voting for Martín Arias for the California State Board of Equalization! "Taxpayer Advocate Martín Arias is the only qualified candidate and certified expert by the State Board of Equalization that Firefighters trust. We have seen Martín's strong record of protecting wildfire survivors from unfair property taxes and penalties when rebuilding their homes."—CAL FIRE Local 2881. As your Taxpayer Advocate, Martín Arias has "saved taxpayers millions," and he will deliver you tax relief too! Utilizing California State Board of Equalization tax saving programs, Martín SAVED HOMEOWNERS $31.8 million; SAVED SENIORS $5.7 million; SAVED DISABLED VETERANS $36.8 million; SAVED CHURCHES, NON-PROFITS, AFFORDABLE HOUSING, SMALL BUSINESSES, and RENTERS $228 million in tax relief. Martín ensures transparency and fairness—protecting renters and homeowners with Prop 13 tax savings. As the proud son of working-class immigrants, Martín understands the struggles facing many Californians who work hard and pay taxes yet still struggle to afford homeownership. That's why Martín fights to make California more affordable, safeguarding you and your family from being overtaxed! Martín is a San Diego State University graduate, father of two, and husband to an amazing wife and working mom. Martín serves on the USS MIDWAY and YMCA leadership. Endorsed by firefighters, teachers, neighbors, small business owners, California State Board of Equalization Member Tony Vazquez, and community leaders from San Diego County, Orange County, Riverside County, Imperial County, and San Bernardino County, as well as Senators and Assemblymembers of the California Latino Legislative Caucus. "I would be honored to earn your vote and continue advocating for you."—Martín Arias, Cell: (619) 483-1122 Learn more at www.VoteMartinArias.com

3288 Adams Ave #16713
San Diego, CA 92176
Tel: (619) 483-1122
E-mail: martin@votemartinarias.com
Facebook: martinarias.ca
Instagram: @martinarias.ca

Tom Umberg | DEMOCRATIC

I am running for Board of Equalization to be your watchdog—fighting to make our tax system fair and equitable for everyday Californians while ensuring that big monied corporations pay their fair share. The Board of Equalization provides accountability for billions of dollars in property taxes, funding vital local services including schools, hospitals, libraries, parks, and emergency response. I will be your voice for tax fairness, protecting homeowners, renters, and small businesses while standing up to wealthy interests who get around the rules. My record shows that I care about working families and know how to ensure accountability at the Board. In the State Senate, I wrote the “No Kings” law to prevent Donald Trump from appearing on the California ballot again and backed legislation demanding accountability from ICE while protecting civil rights for all Californians. As a federal prosecutor and Army JAG officer, I convicted politicians and government workers of fraud, abuse and corruption, held corrupt foreign governments to account for human rights abuses, and investigated the Republican Party’s intimidation of Latino voters with poll guards on election day. Recently, I authored a measure to crack down on the influence of special interests in our elections. As a small businessman, I understand the challenges our businesses and workers face. I am proud to be supported by Governor Gavin Newsom, U.S. Senator Adam Schiff, California Senator Steve Padilla, California Professional Firefighters, and labor unions representing healthcare workers, educators, and nurses. I’d be honored to earn your vote.

PO Box 1630
Sunset Beach, CA 90742
Tel: (949) 679-0052
E-mail: Info@TomUmberg.com
www.TomUmberg.com

Denis Bilodeau | REPUBLICAN

Southern California taxpayers deserve a government that protects families from higher costs and small businesses from job-killing regulations. I am running to bring strong taxpayer protections and independent oversight to California's $8.7 trillion property tax system. I signed the Howard Jarvis Taxpayers Association pledge to protect Proposition 13 & oppose tax increases. I am endorsed by Reform California and will fight the proposed car mileage tax. As President of the Orange Taxpayers Association, I fight government waste and demand transparency. I bring 25 years of public service, including leading the Orange County Water District, where I balance budgets, deliver the highest quality drinking water in California, and protect the environment. As a City Councilmember, I've focused on keeping our neighborhoods safe and eliminating homelessness. On the Board of Equalization, I will work to reduce costs for everything from electric and gas bills to groceries and prescription medications. I support common-sense growth that protects neighborhoods and gives future generations a fair chance at home ownership. I will protect homeowners from higher property taxes that lead to higher rents. I'll be an independent voice for taxpayers. Please vote Denis Bilodeau for Board of Equalization.

P.O. Box 1871
Orange, CA 92862
Tel: (858) 633-3352
E-mail: info@BilodeauForBOE.com
BilodeauForBOE.com