California primary: Your guide to the 2nd District Board of Equalization race
Six candidates are vying to represent San Luis Obispo County on the board that oversees California’s property tax system.
The state’s Board of Equalization is responsible for making sure that county property tax assessment practices are followed across California. The five-member board also governs the Alcoholic Beverage Tax and Tax on Insurers, according to its website.
Board members meet monthly to adopt new rules, create policy and determine the taxable value of property owned by the state’s public utilities and railroads.
The state controller serves on the board, along with four other elected members who serve four-year terms.
Here’s what to know about the race for the District 2 seat on the board:
Where is the district?
The Second District contains 10 million people spread across 19 counties on California’s coast.
The district spans from Del Norte County at the north tip of the state, all the way down to Ventura County. It also includes San Luis Obispo, Santa Barbara and Monterey counties, among others.
Who are the candidates?
Incumbent and Democrat Sally Lieber, who was first elected as the Second District representative on the state’s Board of Equalization in 2022, is running again on a platform of transparency and accountability. She previously served as a state assemblymember and California Franchise Tax Board member.
J. Brett Marymee, a Republican and small business owner, serves as the director and board vice president for the Santa Ynez River Water Conservation District. If elected, he said he will keep property taxes low and stop the state’s mileage tax.
Republican Mark McComas is also running for the position. He identifies as a small business advocate, according to the certified list of candidates on the Secretary of State’s website.
Democrat John Pimentel served as California’s deputy secretary of transportation and served as a higher education adviser to the governor. If elected, he plans to end sales tax on food and close tax loopholes for large corporations.
Bill Shireman, a Republican and taxpayer advocate, said he’s running “to help restore competence, fairness, and innovation to our tax system,” according to his website. Shireman is the president of Solution Citizen and Future 500.
Republican John Zaruka founded Wedgewood Meetings and Events, a hospitality empire first launched in Ventura. He intends to protect Proposition 13 and the state’s sales tax on food, according to his campaign website.
Who is funding the race?
Lieber has raised just over $225,000, mostly from $200,500 in donations from herself, according to the most recent campaign finance filings. She also received $19,600 from the SEIU California State Council Small Contributor Committee and $5,000 from the California Teachers Association.
As of April 9, Pimentel has received $258,000 in campaign contributions, though $250,000 of that came from himself. Chapman University professor Thomas Campbell donated $5,000, and the San Mateo County Firefighters PAC donated $1,000.
No other candidates running for the Second District Board of Equalization seat had campaign finance reports available on the California Secretary of State’s website.
This story was originally published April 22, 2026 at 5:00 AM with the headline "California primary: Your guide to the 2nd District Board of Equalization race."
