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Sally Lieber elected chair of Board of Equalization; Jack Gaines elected vice chair
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Summary
After member nominations and two rounds of voting, the Board of Equalization elected Vice Chair Sally Lieber to serve as chair starting Jan. 1, 2026; Jack Gaines was elected vice chair. Members discussed leadership priorities including Prop 19 reforms and stakeholder outreach.
SACRAMENTO — The California Board of Equalization elected Vice Chair Sally Lieber to serve as board chair for 2026 and chose Jack Gaines as vice chair in an organizational vote on Tuesday that required recalling nominations and a second roll call to break an initial tie.
Chief counsel Julia Hemovitz explained the member‑to‑member nomination process and permitted each nominee three minutes to make remarks. Lieber and Member Amber Vasquez were nominated in the first round. Members questioned nominees about leadership style, stakeholder engagement and priorities for the coming year, with topics ranging from Prop 19 intergenerational transfer issues to assessor relations and outreach.
Following an initial tie in the first roll call, the board recalled nominations and held a second vote. "Member Lieber has been elected to serve as the chair beginning at the close of this meeting," an official announcement said after the vote; the result will take effect Jan. 1, 2026. Members later elected Chair Gaines to serve as vice chair for the upcoming term.
During candidate statements, Lieber emphasized outreach to assessors and public communication about Proposition 19 and other property‑tax policy, while Vasquez highlighted modernization priorities (including e‑signatures) and proposals to address the intergenerational impacts of Prop 19. Members asked nominees about prospective coordination with the Franchise Tax Board and about labor and stakeholder engagement.
Why it matters: The board chair serves a central role in setting meeting procedures, representing the BOE on the Franchise Tax Board and working with staff and stakeholders to advance administrative and legislative priorities. Members said 2026 will be a pivotal year as new board members and staff transitions are expected.
Reactions: New Chair‑elect Lieber thanked colleagues for their confidence: "I would be honored to earn your votes as chair for the coming year," she said during her remarks. Several members praised the candidates’ service and urged focus on Prop 19 impacts, assessor relations and public outreach.
Next steps: The new chair will assume responsibilities on Jan. 1, 2026. Board staff and members said they will continue work groups, legislative outreach and implementation planning through the transition.

