2026 California State Board of Equalization elections

The incumbent is Republican Ted Gaines, who was re-elected in 2022 with 55.5% of the vote. He is term-limited and ineligible to run for re-election, instead running for the El Dorado County Board of Supervisors.. District 1 encompasses much of inland California, stretching from Modoc County and Sisiyou County on the Oregon border to Southern California to include a portion of San Bernardino County. Candidates Declared • Dusty Beach (Republican), retired correctional officer • Nelson Esparza (Democratic), Fresno city councilmember • Donald E. Williamson (Democratic), former San Bernardino County Assessor (1994–2006) Endorsements Results == District 2 ==

The incumbent is Democrat Sally Lieber, who was elected in 2022 with 69.8% of the vote and is eligible to run for a second term. District 2 encompasses a majority of coastal California, stretching from Del Norte County on the Oregon border to Ventura County, near Los Angeles County. Candidates Declared • Sally Lieber (Democratic), incumbent member of the Board of Equalization • John Zaruka (Republican) Endorsements Results == District 3 ==

The incumbent is Democrat Tony Vazquez, who was re-elected in 2022 with 70.4% of the vote. He is term-limited and ineligible to run for re-election, instead running for state treasurer. District 3 encompasses the entirety of Los Angeles County. Candidates Declared • Carlo Basail (Republican) • Stephan Hohil (Republican) • Zhijing Liu (Democratic) • Marie Manvel (No party preference) • Rey Portela (Republican) • Baru Alejandro Sanchez (Democratic) • Samuel P. Sukaton (Democratic), labor organizer • Yvonne Yiu (Democratic), former Monterey Park city councilmember (2020-2024), candidate for SD-25 in 2024, and candidate for state controller in 2022 Declined • Ben Allen (Democratic), state senator from the 24th district (running for insurance commissioner) Endorsements Results == District 4 ==

The incumbent is Democrat Mike Schaefer, who was re-elected in 2022 with 58.8% of the vote. He is term-limited and ineligible to run for re-election, instead running for congress. District 4 is in Southern California and encompasses a portion of Greater Los Angeles, including a portion of San Bernardino County and the entirety of Orange County, Riverside County, San Diego County, and Imperial County. Candidates Declared • Martin Arias (Democratic), taxpayer advocate in San Diego County accessor office • Tom Umberg (Democratic), state senator from the 34th district Endorsements Results == Notes ==