Board of Equalization elects Sally Lieber chair after recalled vote; Gaines named vice chair

The Board of Equalization elected Vice Chair Sally Lieber as its chair for 2026 on Tuesday following a member-to-member nomination process and a recalled vote after an initial tie.

Julia Hemovitz of the legal department outlined the nomination process, which allowed each board member to nominate a colleague and gave each nominee three minutes for remarks. Vice Chair Sally Lieber and Member Amber Vasquez were both nominated and gave statements emphasizing outreach, Prop 19 public education and coordination with assessors and the Legislature.

After nominees answered members' questions about leadership style, stakeholder engagement and priorities for the franchise tax board seat that the chair also occupies, the first roll-call vote produced a tie. Members then recalled the nominations and held a second roll-call vote. Clerk Cicchetti announced the second tally in which Lieber received the necessary majority; she will begin serving as chair on Jan. 1.

Member Amber Vasquez, a competing nominee, said she hoped to continue work on Prop 19 reform, e‑signature modernization and reducing delays in assessment appeals. On the recalled vote, the clerk recorded votes by name and the board proceeded to elect Gaines as vice chair for the term beginning Jan. 1.

Why it matters: The board chair serves on the Franchise Tax Board and helps set priorities and the public posture for BOE work; the change in leadership arrives as the agency plans strategic and legislative work for 2026.

Representative quotes: "I would be honored to earn your votes as chair for the coming year," Vice Chair Sally Lieber said during her nomination remarks. "At the end of the day, my focus is gonna be on Prop 19," Member Amber Vasquez said when asked about priorities.

What’s next: Lieber will assume the chair role Jan. 1; board staff and newly elected leaders signaled priorities including outreach on Prop 19, training, and legislative coordination.