BOARD OF EQUALIZATION DISTRICTS BY COUNTY 
Board of Equalization, District 1
Alameda, Colusa, Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Trinity, and Yolo
Board of Equalization, District 2
Alpine, Amador, Butte, Calaveras, El Dorado, Fresno, Glenn, Inyo, Kern, Kings, Lassen, Los Angeles, Madera, Mariposa, Merced, Modoc, Mono, Nevada, Placer, Plumas, Sacramento, San Bernardino, San Joaquin, Santa Barbara, Shasta, Sierra, Siskiyou, Stanislaus, Sutter, Tehama, Tulare, Tuolumne, Ventura, and Yuba
Board of Equalization, District 3
Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Diego
Board of Equalization, District 4
Los Angeles
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