Your guide to the California Board of Equalization’s 1st District race
Voters in June will select a new member for 1st District of the state Board of Equalization — a district that covers 61% of California’s land, on a board that oversees aspects of the state’s tax system.
The Board of Equalization today oversees the state’s 58 county assessors, assesses the property of railroads and certain utilities, collects alcoholic beverage tax and plays a part in administering taxes on insurers.
The board’s responsibilities were diminished in 2017, after news reports revealed questionable financial practices and an audit found board members inappropriately intervened in the agency’s daily operations. Then-Gov. Jerry Brown backed a plan to create a new agency, California Department of Tax and Fee Administration, and assign it the majority of the equalization board’s employees and responsibilities.
Ted Gaines was elected to the 1st District in 2018, and reelected in 2022. Members are limited to two terms of four years. Gaines is now running for the Board of Supervisors in El Dorado County.
Where is the district?
The Board of Equalization’s 1st District extends from the Oregon border to San Bernardino County, through the central and eastern portions of the state. It includes Redding, Sacramento, Modesto, Fresno and Bakersfield.
The 1st District is the largest, geographically, of the board’s four territories, comprising 34 counties. (The 3rd District, by comparison, is solely Los Angeles County.)
Who are the candidates?
Fresno City Councilmember Nelson Esparza is running for the 1st District. Esparza, a Democrat, teaches economics at Fresno City College, and chairs the Finance and Audit Committee in the city of Fresno. He said in a candidate statement that he intends to ensure that “corporations and the wealthy are paying their fair share.”
State Sen. Shannon Grove, a Republican, is also running. Grove grew up in Kern County, according to her campaign website, served in the U.S. Army, then helped establish a staffing company where she now serves as CEO. She served in the Assembly from 2010 to 2016, and in the state Senate since 2018. In a candidate statement, Grove said she intends to make sure Californians have someone to turn to when they believe they are unfairly taxed.
Donald Williamson, a Democrat, and Nader Shahatit, a Republican, are also running, but neither reported raising campaign funds to the California Secretary of State, part of The Bee’s criteria for coverage. A website for Shahatit is under construction. Dusty Beach — a Republican described as a retired correctional officer — is listed as a candidate in the race, but does not have a statement listed with the Secretary of State.
Who is funding the race?
Grove’s campaign reported $798,000 ending cash as of December, according to the Secretary of State’s office.
Esparza’s campaign reported $136,000 in a fund called “Esparza for Senate 2026.”
Who else is supporting the candidates?
The California Democratic Party and the California Federation of Labor Unions endorsed Esparza.
