California State Board of Equalization Districts Map 2020

Final approved map by the 2020 California Citizens Redistricting Commission for the California State Board of Equalization Districts; the authoritative and official delineations of the California State Board of Equalization Districts drawn during the 2020 redistricting cycle. The Citizens Redistricting Commission for the State of California has created statewide district maps for the State Assembly, State Senate, State Board of Equalization, and United States Congress in accordance, with the provisions of Article XXI of the California Constitution. The Commission has approved the final maps and certified them to the Secretary of State.Line drawing criteria included population equality as required by the U.S. Constitution, the Federal Voting Rights Act, geographic contiguity, geographic integrity, geographic compactness, and nesting. Geography was defined by U.S. Census Block geometry.The four Board of Equalization (BOE) districts have a population larger than most other states in the country. In consideration of population equality, the Commission chose to limit the population deviation to under 2%. The BOE is responsible for property tax programs, the alcoholic beverage tax, the tax on insurers, and the private railroad car tax, including conducting appraisals and audits of state-assessed public utility companies and railroad companies, and ensuring statewide uniformity in the assessment of properties by county assessors. Given this, the Commission recognized the relevant shared interests included business and economic interests. In addition, tax revenues are distributed to counties independent of electoral districts. The Commission’s BOE districts reflect a balancing of multiple requirements and interests, including maintaining, to the extent practicable, county, city, neighborhood, and community of interest boundaries. In particular, because the main mission of the BOE focuses on county tax assessment, the Commission attempted to keep counties whole in these districts.