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The State Board of Equalization (BOE) was created in 1879 by constitutional amendment and charged with the responsibility for ensuring that county property tax assessment practices were equal and uniform throughout the state.
CDTFA will be led by David Botelho, 59, of San Leandro, who has been appointed acting director by Governor Brown.
CDTFA - CA Department of Tax and Fee Administration.
o The California Government Operations Agency is coordinating the transition of the restructure of the BOE and the establishment of the California Department of Tax and Fee Administration (CDTFA). o Beginning July 1, 2017, CDTFA was created and began its operations.
As of July 1, 2017: BOE employees transfer to the CDTFA.
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A legal entity must file form BOE-100-B, Statement of Change in Control and Ownership of Legal Entities, within 90 days of the change in control or change in ownership even if an exclusion from reassessment is applicable in order to avoid the imposition of the penalty under section 482, subdivision (b). (
CDTFA - CA Department of Tax and Fee Administration.
California State Board of Equalization.
o The California Government Operations Agency is coordinating the transition of the restructure of the BOE and the establishment of the California Department of Tax and Fee Administration (CDTFA). o Beginning July 1, 2017, CDTFA was created and began its operations.
Board of Equalization of Real Estate Assessments (BOE)

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