Paul Nguyen

Draft. Last updated 2026-10-17. This contest is still being reviewed.

Member, State Board of Equalization, 4th District

State 1 seat 2026-11-03

All Fullerton voters. The city of Fullerton is in Orange County, and the official voter guide lists Orange County in Board of Equalization District 4, so every Fullerton voter sees this contest on the November 3, 2026 ballot.

What this office does

The official voter guide describes the Board of Equalization as the state's elected tax commission, which assesses the property of regulated railroads and specific public utilities and assesses and collects the private railroad car tax, oversees the assessment practices of the state's 58 county assessors, and assesses and collects the alcoholic beverage tax while jointly administering the tax on insurers.

CalMatters, whose explainer is also published by LAist and KPBS, describes the board as created to standardize property tax assessments across the state, with five members today: four elected from geographic districts and the state controller. It says the board advises county assessors, sets the taxable value of property owned by utilities and railroads, and hears some taxpayer appeals, and that lawmakers stripped the agency of broader authority in 2017.

The official voter guide lists the counties in each district, placing Imperial, Orange, Riverside, San Bernardino and San Diego counties in District 4, and it lists San Bernardino County under District 1 as well, so that county is split between districts. CalMatters reports that the agency grew out of an 1879 constitutional amendment that charged it with equalizing county property tax assessments statewide, that it once collected a third of the state's tax revenue and heard appeals from people and businesses, and that Governor Jerry Brown signed a 2017 law stripping the agency of any powers beyond what voters gave it in 1879 and creating two departments that report to the governor instead of the elected board, one to collect sales and use taxes and one to hear taxpayer appeals.

CalMatters adds that the board seat has long been a step to higher office, noting that Fiona Ma served on it before becoming treasurer and that Betty Yee and Malia Cohen served before each was elected controller. The board does not write the state budget, does not set property tax rates, and does not collect income tax. Each of the four elected members holds one district seat and serves alongside the state controller.S2S3S4S5S6S25

Contest context

  • Two candidates qualified for this contest. The Secretary of State's certified list names Tom Umberg, Democratic, and Denis Bilodeau, Republican, as the Board of Equalization Member District 4 candidates for November 3, 2026, in that order. Neither name carries the incumbent mark used elsewhere in the same list, and the only Board of Equalization candidate marked as an incumbent is Sally J. Lieber in District 2, so no incumbent is on the ballot in District 4.S1
  • Both candidates advanced from California's June 2, 2026 top two primary, in which all candidates run on one ballot regardless of party and the two highest vote getters move on. Official results for Board of Equalization Member District 4 were Denis Bilodeau, Republican, 972,838 votes, 45.1 percent; Tom Umberg, Democratic, 446,715 votes, 20.7 percent; Cody Petterson, Democratic, 397,057 votes, 18.4 percent; Martin Arias, Democratic, 308,330 votes, 14.3 percent; and Gardner C. Osborne, Libertarian, 33,860 votes, 1.6 percent.S7
  • CalMatters reported in May 2026 that District 4, which it described as the San Diego area district, had an especially crowded primary, and it named state Senator Tom Umberg of Santa Ana, San Ysidro school board member Martin Arias, San Diego Unified School District board member Cody Peterson and Denis Bilodeau, a Republican it said was supported by San Diego Assemblymember Carl DeMaio's Reform California organization.S6
  • CalMatters reported that Umberg said he would like the board to have more investigative power and resources, and that citing felony charges against assessors in San Bernardino and Los Angeles counties he said he is most interested in the board's oversight of property tax assessors, calling it not a high profile job but a critically important one, especially given the state's revenue challenges.S6
  • CalMatters reported that advocating for the board's expansion has drawn criticism from former board members and employees, including former board member Betty Yee, who served from 2004 to 2014 and questions whether the board remains relevant because she believes its limited responsibilities could be transferred to another department or agency, and Mark DeSio, a former board communications director who cooperated with the 2017 audit that found agency misspending intended to promote its elected members and later lost his job in the reorganization. The article also reports that DeSio believes some lawmakers want the seats to keep a high profile until they can run for office again, and quotes current District 2 incumbent Sally Lieber defending the board's size and its role as a forum for taxpayers.S6
  • Both candidates submitted statements to the Secretary of State's Official Voter Information Guide. The guide states that the order of the statements was determined by randomized drawing and that the statements were supplied by the candidates and have not been checked for accuracy by any official agency.S2
  • Both candidates answered the same Southern California News Group questionnaire, published October 5, 2026 and updated October 14, 2026, and each answered every question on it, including a question about whether the candidate has received or would accept contributions from the gas, electric, telephone and railroad companies whose property the board values.S13S14
  • The Daily Titan, the California State University, Fullerton student newspaper, reported on October 7, 2026 that District 4 covers San Diego, Orange, Riverside, Imperial and part of San Bernardino counties and summarized both candidates' platforms and endorsements. Its report used election night vote figures that differ slightly from the state's certified Statement of Vote, so the results in this file are the official Statement of Vote figures.S24S7
  • Candidate order on this page follows the order in the Secretary of State's certified list.S1

Candidates

Listed in ballot order. Candidates are described with the same sections and level of detail; no ranking or endorsement is implied.

Tom Umberg

Democratic Small Businessman/Senator

Bio

  • The Secretary of State's certified list prints his party preference as Democratic and his ballot designation as Small Businessman/Senator, and does not mark him as an incumbent.S1
  • In the Southern California News Group questionnaire he gave his age as 70, said he lives in La Habra, listed his current job title as State Senator and small business owner, recorded the State Assembly from 1990 to 1994 and from 2004 to 2006 and the State Senate since December 2018 as the political positions he has held, left the incumbent question marked no, and gave tomumberg.com as his campaign website.S14
  • His official Senate biography describes him as the Chair of the Senate Judiciary Committee, a retired U.S. Army Colonel who began his service at the Korean DMZ and was deployed overseas three times, a former federal criminal prosecutor who tried over 100 cases, a four-term state legislator, a small business owner and a former Deputy Drug Czar for President Clinton. It says he served three terms in the State Assembly representing central Orange County, that he authored 76 laws and brought more than $563 million in funds to Orange County, and that he founded a veteran owned law firm in Orange County. It lists a Bachelor of Arts from the University of California, Los Angeles, a Juris Doctor from the University of California College of Law, San Francisco, and a Master of Strategic Studies from the US Army War College.S21
  • His campaign says he is a small businessman, a retired Army Colonel, a federal prosecutor and a State Senator who has spent his career holding institutions accountable, that he founded and built a veteran owned law firm in Orange County where he made payroll and managed employees, and that he and his wife have three grown children. These are the campaign's own descriptions.S20S16
  • CalMatters describes him as a Democratic state senator of Santa Ana. His official Senate office says he represents Senate District 34, which includes northern Orange County cities such as Santa Ana, Anaheim, Placentia, Fullerton, Buena Park, La Habra and the west side of Orange.S6S26

Record in office

  • He has served in the State Senate since December 2018 and chairs the Senate Judiciary Committee, and the official biography counts him as a four-term state legislator with three terms in the State Assembly, which he recorded as 1990 to 1994 and 2004 to 2006.S21S14
  • The official Senate biography credits him with authoring 76 laws and bringing more than $563 million in funds to Orange County. His Senate office announced on September 28, 2026 that Governor Newsom signed Senate Bill 883, the Preventing Chemical Explosions Act, which the office says was introduced in response to the chemical emergency that forced evacuations in Garden Grove.S21S26
  • His campaign lists legislative work it says he did, including authoring what it calls the No Kings law aimed at preventing Donald Trump from appearing on the California ballot again, endorsing what it describes as the California Fair Elections Act to reduce the influence of big money in politics, CARE Court for people with severe mental illness and addiction, protections for people who report overdoses, price gouging protections during emergencies, expansion of small claims court, legislation on catalytic converter theft, gun trafficking legislation, and attorney ethics reforms including mandatory reporting of attorney misconduct to the State Bar. These are the campaign's own claims about his record.S17S19S2
  • In this race he told CalMatters he would like the board to have more investigative power and resources and said he is most interested in the board's oversight of property tax assessors, citing felony charges against assessors in San Bernardino and Los Angeles counties. He finished second in the June 2, 2026 primary with 446,715 votes, 20.7 percent, and has not held an office on the Board of Equalization.S6S7
  • His campaign committee reported $161,139.58 in contributions and $141,945.65 in expenditures for July 1 through September 19, 2026, with $1,586,483.42 in total expenditures for January 1 through September 19, 2026, and $322,267.97 in ending cash.S9

Positions

Taxes
  • He says he is running to make the tax system fair and equitable for everyday Californians and to ensure that large corporations pay their fair share, that the board provides accountability for billions of dollars in property taxes that fund local services, that he would protect homeowners, renters and small businesses and stand up to wealthy interests he says get around the rules, and that he would not raise the tax burden on those households. The board does not set tax rates, and his published materials set out no rate change. Asked whether he has taken or would accept contributions from the gas, electric, telephone and railroad companies whose property the board values, he answered that his campaign finance records are public and disclose the contributions he has received, that he evaluates contributions against whether accepting them would compromise his independence, and that donations have never influenced how he votes.S2S14
Housing
  • He says the board's property tax decisions support the local services households rely on, including schools, hospitals, libraries, parks and emergency response, and he says he would protect homeowners and renters. His Senate issues page, which is written as a Senate platform rather than a Board of Equalization platform, says the cost of housing is out of reach for too many people, calls for incentives to build affordable housing and a wider range of options for young people, families and seniors, and says he supported Proposition 1, the housing bond, for affordable housing for low income Californians and veterans. He sets out no Board of Equalization housing proposal beyond the office's assessment, appeal and assessor oversight duties.S2S17
Cost of living
  • He says he runs a small business and knows what it is like when a government agency takes months to answer a straightforward question, and that taxpayers deserve better. He links property tax assessment to the services households depend on, saying county assessor values fund more than $50 billion a year for schools alone. He frames his oversight proposals as reducing what individuals have to do themselves, saying taxpayers should not have to file a records request to learn whether a county fixed a problem its audit identified. He publishes no plan aimed at household costs such as utility rates or gasoline prices.S14
Economy and jobs
  • He says he founded and built a veteran owned law firm in Orange County, that he has made payroll, managed employees and dealt with regulations and compliance, and that he understands how government decisions affect people running a business and supporting a family. His Senate issues page says he would be a strong advocate for local small businesses and would work to cut red tape and unnecessary regulation and to bring high wage jobs to the local economy. His campaign lists small business and consumer protection among his accomplishments, including expanding small claims court so more Californians can resolve disputes without a lawyer.S14S20S17S19
Local services
  • Transparency: he says most Californians cannot tell you what the Board of Equalization does, that this is a transparency problem in itself, that he would explain his votes in plain English, report to his district every year on what the board did and what it cost, recuse himself and explain why if a genuine conflict of interest arises, and modernize what he calls the board's woefully inadequate technology, including with tools such as artificial intelligence to analyze data and identify inconsistencies so that large corporations pay their fair share while homeowners are treated fairly. Assessor oversight: he says every recommendation in a board audit of a county assessor should carry a deadline, a responsible party and a public follow up showing whether the county actually fixed the problem, and that every county should be reviewed on the same cycle against the same standards.S14
Public safety
  • His campaign materials for this office set out no public safety proposal, and public safety is not among the board's duties. His Senate issues page lists public safety positions from his legislative work, including reforming gun laws, banning assault weapons and high capacity ammunition, expanding background checks, preventing people convicted of domestic violence from owning guns, more funding for community policing, work on the opioid epidemic from his time as Deputy Drug Czar, and laws he says he wrote increasing penalties for domestic violence, rape, child abuse, kidnapping and stalking. His official biography says he chaired the Senate Judiciary Committee, and CalMatters reported his interest in the board's oversight of assessors rather than any public safety role for the office.S17S21S6
Education
  • His Senate issues page says students should be equipped for college or careers that pay a living wage, that college should be affordable instead of burdening young people with debt, and that students, especially girls and students from low income communities, should have access to science, technology, engineering and math programs. It cites a statewide school facilities bond he says he authored providing $1.9 billion for school improvements and construction, more than $60 million he says he won for low performing schools in Garden Grove, Santa Ana and Anaheim, and more than $26 million he says he secured for new building construction at UC Irvine. In his questionnaire he says county assessor values fund more than $50 billion a year for schools alone. He sets out no Board of Equalization education proposal beyond assessment oversight.S17S14
Health care
  • Health care is not among the board's duties, and he sets out no health care proposal for this office. His Senate issues page says he would protect the Affordable Care Act and work to expand access to health care for everyone in California, stand up to pharmaceutical companies and demand transparency and lower prescription drug prices, and fund women's health services including cancer screenings and contraception. His endorsements page lists a 100 percent Planned Parenthood voting record for several legislative years, a 100 percent Health Access California score, and being named a Reproductive Freedom Leader in 2025 by Reproductive Freedom for All California. His accomplishments page says he secured $12.2 million to protect family planning services when federal funding was cut and that he authored CARE Court for people with severe mental illness and addiction.S17S18S19
Immigration
  • Immigration policy is not among the board's duties. In his voter guide statement he says that in the Senate he backed legislation demanding accountability from ICE while protecting civil rights for all Californians, and that as a federal prosecutor he investigated what he describes as the Republican Party's intimidation of Latino voters with poll guards on election day; those are his own claims about his record. His Senate issues page says immigrants built this country and should be valued and treated with respect, that there needs to be a comprehensive federal solution that does not separate families seeking asylum, and that there needs to be a near term plan to protect DREAMers.S2S17
Environment and energy
  • He sets out no energy or climate proposal for this office, and energy policy is not among the board's duties. His Senate issues page says California should be allowed to enact more stringent environmental protections, that he would oppose federal efforts to expand oil and gas drilling including off the Southern California coast, and it cites his service as chair of the Assembly Environmental Safety and Toxic Materials Committee. His Senate office announced that Governor Newsom signed his Senate Bill 883 on September 28, 2026, a chemical safety law the office links to the Garden Grove chemical emergency.S17S26
Water
  • He sets out no water policy position in his campaign materials or questionnaire, and water supply is not one of the board's stated duties. The board does set the taxable value of property owned by regulated public utilities, which can include water utilities, so this office touches water through property assessment and not through water management or rates.S2S16S17S14
Other
  • Disaster relief: he says California's disaster related property tax relief puts too much of the burden on people at the worst possible moment, that county assessors already survey damage and emergency agencies already map affected areas so that information should be used to identify eligible property owners and send them a prefilled notice instead of making them start from scratch, that filing timelines should reflect rebuilds that can stretch over years because of insurance disputes, permitting delays and contractor shortages, and that relief should be consistent across counties with guidance people can understand, reforms he says he would take to the Legislature himself. The office: he says the board is where his background in holding institutions accountable can make a difference, that most Californians have never heard of the board even though it helps determine the value of railroads, pipelines, utilities and other major properties, and that when something goes wrong at an agency most people never see it happens quietly.S14S20

Endorsements

  • The CalMatters and LAist voter guides and the KPBS explainer list SEIU California, the California Teachers Association and Equality California as his key endorsements.S4S5S25
  • His campaign endorsements page lists organizations including the California Democratic Party, SEIU California, the California Teachers Association, Equality California, the California Labor Federation, California Professional Firefighters, the California School Employees Association, the California Young Democrats, the United Farm Workers, Operating Engineers Local 12, the International Brotherhood of Electrical Workers Local 47 and Local 11, the International Union of Painters and Allied Trades District Council 36, Boilermakers Local 92, Communication Workers of America Local 9510 and the CWA Southern Council, the Laborers International Union of North America and Laborers Local 652, UA Local 250, the Orange County Labor Federation, Sheet Metal Workers Local 105, the Veteran Alliance of Orange County, VoteVets, the Iranian American Democrats of California, Democrats of Greater Irvine, the Newport Beach Women's Democratic Club, the Costa Mesa Democratic Club and Orange Coast Huddle.S18
  • The same page lists elected officials including Governor Gavin Newsom, U.S. Senators Alex Padilla and Adam Schiff, retired U.S. Senator Barbara Boxer, Attorney General Rob Bonta, State Superintendent of Public Instruction Tony Thurmond, retired Superintendent Jack O'Connell, Board of Equalization member Sally Lieber of District 2, retired Board of Equalization member Johan Klehs, members of Congress, state senators and assemblymembers, and local officials including Assemblymember Sharon Quirk-Silva of Fullerton, Orange County Supervisor Doug Chaffee, Anaheim Mayor Ashleigh Aitken, Irvine Mayor Larry Agran and Fullerton Councilmember Shana Charles. The page notes that the titles are for identification purposes only and that it is a partial list.S18
  • The endorsements page also lists independent scorecards from advocacy organizations, including Planned Parenthood at 100 percent for the years 2019 through 2025, Health Access California at 100 percent for 2021 and 2023 through 2025, Equality California at 100 percent for 2019, 2024 and 2025, the California Labor Federation at 96 percent in 2025, and United Food and Commercial Workers at 100 percent in 2024. These are the organizations' own assessments as published by the campaign.S18
  • His campaign says he is supported by Governor Gavin Newsom, U.S. Senator Adam Schiff, Attorney General Rob Bonta, California Professional Firefighters and labor unions representing health care workers, educators and nurses. His campaign website also carries a post titled Governor Newsom Endorses Tom Umberg.S16S20

Funding

Total raised: $1,491,817 S9S11S24

Cash on hand: $322,268

As of: September 19, 2026

Top funders

  • SEIU California State Council Small Contributor Committee $39,200 Cycle total of two itemized monetary contributions to the committee listed on Cal-Access, dated February 3 and August 20, 2026
  • Peace Officers Research Association of California PAC (PORAC PAC) Small Contributor Committee $33,500 Cycle total of three itemized monetary contributions to the committee listed on Cal-Access, dated March 25, May 11 and September 19, 2026
  • California State Pipe Trades Council Political Action Fund Small Contributor Committee $25,400 Cycle total of four itemized monetary contributions to the committee listed on Cal-Access, dated March 25 and May 28, 2026
  • California State Association of Electrical Workers Small Contributor Committee $25,400 Cycle total of four itemized monetary contributions to the committee listed on Cal-Access, dated March 25 and May 28, 2026
  • United Domestic Workers of America Action Fund Small Contributor Committee $19,600 Cycle total of one itemized monetary contribution to the committee listed on Cal-Access, dated July 29, 2026
  • Building a Stronger Future for California PAC, Sponsored by Western States Regional Council of Carpenters Small Contributor Committee $19,600 Cycle total of one itemized monetary contribution to the committee listed on Cal-Access, dated September 2, 2026
  • Minh T. Nguyen $19,600 Cycle total of two itemized monetary contributions from an individual to the committee listed on Cal-Access, dated December 15, 2025 and May 18, 2026
  • George Pla $19,600 Cycle total of two itemized monetary contributions from an individual to the committee listed on Cal-Access, both dated April 30, 2026
  • John Manly $19,600 Cycle total of two itemized monetary contributions from an individual to the committee listed on Cal-Access, both dated February 17, 2026
  • Orange County Professional Firefighters Association Local 3631 PAC $19,600 Cycle total of two itemized monetary contributions to the committee listed on Cal-Access, both dated February 18, 2026

The total raised and the cash on hand here are what the candidate's own committee, UMBERG FOR BOARD OF EQUALIZATION 2026; COLONEL (RET.) TOM (Cal-Access filer ID 1485168), reported for January 1 through September 19, 2026, with the last report filed September 24, 2026. The committee reported $161,139.58 in contributions and $141,945.65 in expenditures in the July 1 to September 19, 2026 period, and $1,586,483.42 in total expenditures for January 1 through September 19, 2026. The donor entries above are the itemized contributions listed on the same committee's Cal-Access contributions received page, which as retrieved lists 250 entries for the 2025 to 2026 session totaling $1,266,873.46. That itemized figure is smaller than the reported period total, and the difference is not explained on the filing summary, so the two sets of numbers are not directly comparable and the donor totals should be read as the largest itemized contributions on file rather than as a complete picture of the committee's money. Other donors at the same $19,600 level in that list include the California Correctional Peace Officers Association PAC, and Geoffrey Stack appears at $19,000. Spending by separate committees that support or oppose candidates is reported on a different schedule and is not included in the committee totals or the itemized list above. The Daily Titan reported on October 7, 2026 that Umberg had raised $615,000 on his own, that outside groups had spent $335,000 supporting him and nothing opposing him, and that his largest outside supporter was Advance California, sponsored by the California Apartment Association, at $214,793; those are that newspaper's figures from state filings and are recorded here as reported, not as figures this file verified against the Secretary of State's independent expenditure search.

Statement summary

In his statement in the official voter guide, Umberg says he is running for the Board of Equalization to be a watchdog who fights to make the tax system fair and equitable for everyday Californians while ensuring that big monied corporations pay their fair share. He says the board provides accountability for billions of dollars in property taxes that fund vital local services including schools, hospitals, libraries, parks and emergency response, that he will be a voice for tax fairness, protecting homeowners, renters and small businesses while standing up to wealthy interests that get around the rules, and that his record shows he cares about working families and knows how to ensure accountability at the board. He says that in the State Senate he wrote what he calls the No Kings law to prevent Donald Trump from appearing on the California ballot again and backed legislation demanding accountability from ICE while protecting civil rights for all Californians, that as a federal prosecutor and Army JAG officer he convicted politicians and government workers of fraud, abuse and corruption, held corrupt foreign governments to account for human rights abuses and investigated what he describes as the Republican Party's intimidation of Latino voters with poll guards on election day, and that he recently authored Proposition 4 to crack down on the influence of special interests in elections. He says that as a small businessman he understands the challenges facing businesses and workers, and that he is supported by the California Democratic Party, Senators Adam Schiff and Alex Padilla, California Professional Firefighters, Planned Parenthood Affiliates of California and labor unions representing health care workers, educators and nurses.S2

What this could mean for your household

  • Homeowners and renters: he says he would protect homeowners and renters and stand up to wealthy interests he says get around the rules, and he says the board's decisions on property tax values underpin the school, hospital, library, park and emergency response funding that households depend on.S2
  • Homeowners whose property is assessed by a county: he says every recommendation in a board audit of a county assessor should carry a deadline, a responsible party and a public follow up showing whether the county fixed the problem, and that every county should be reviewed on the same cycle against the same standards, so homeowners are held to the same rules as the county next door.S14
  • Homeowners recovering from a fire or flood: he says county assessor damage surveys and emergency agency maps should be used to identify property owners eligible for disaster related property tax relief and send them a prefilled notice, that filing timelines should account for rebuilds that can take years, and that relief should be the same in every county.S14
  • Small business owners: he says he founded and built a veteran owned law firm in Orange County, has made payroll and dealt with regulations and compliance, that government agencies can take months to answer a straightforward question, and that his Senate issues page calls for cutting red tape and unnecessary regulation for local small businesses.S14S20S17
  • Households paying property tax funded services: he says county assessor values fund more than $50 billion a year for schools alone, and that his annual report to the district would show what the board did and what it cost.S14

Campaign website

Denis Bilodeau

Republican Councilmember/Civil Engineer

Bio

  • The Secretary of State's certified list prints his party preference as Republican and his ballot designation as Councilmember/Civil Engineer, and does not mark him as an incumbent.S1
  • In the Southern California News Group questionnaire he gave his age as 58, said he lives in Orange, listed his current job title as Taxpayer Association President, recorded the Orange City Council and the Orange County Water District as the political positions he has held, left the incumbent question marked no, and gave BilodeauForBOE.com as his campaign website.S13
  • The Orange County Water District's published biography says he was first elected to public office as a director of the district in November 2000 and was re-elected to six more consecutive terms, that he is currently serving as president of the board and previously served as president from 2002 to 2004 and from 2017 to 2018, and as the district's first vice president from 2015 to 2016 and from 2023 to 2024. It says he currently serves as a Mayor Pro Tem for the city of Orange and was elected in November 2006, 2010 and 2022, that he is a licensed civil and traffic engineer, and that he holds a Bachelor of Science degree in civil engineering from the University of California, Irvine. It also lists committee and commission service including the Santa Ana Watershed Project Authority, the National Water Research Institute, the Orange County Vector Control District, the Orange County Waste Management Commission, the Orange County Transportation Authority, the San Joaquin Hills and Foothill Eastern transportation corridor agencies, the Orange County Sanitation District and others.S22
  • The city of Orange lists him on its official City Council page as Mayor pro tem for District 4 with a term of 2022 to 2026.S23
  • In his voter guide statement he describes himself as Denis Bilodeau, P.E., a licensed civil and traffic engineer, a University of California, Irvine graduate, a taxpayer association president, Mayor Pro Tem of the city of Orange, president of the Orange County Water District and chairman of the National Water Research Institute, and says he has spent 25 years fighting for ratepayers. His campaign site says he has spent his career fighting for taxpayers as president of the Orange Taxpayers Association, and describes him as a graduate of UC Irvine and a licensed civil engineer. These are his own descriptions.S2S15

Record in office

  • He has been an Orange County Water District director since November 2000, re-elected to six more consecutive terms, and the district lists him as its current board president, a position he also held from 2002 to 2004 and 2017 to 2018 and for which he was first vice president in 2015 to 2016 and 2023 to 2024.S22
  • He has served on the Orange city council since winning election in November 2006, 2010 and 2022 per the water district biography, and the city lists him as Mayor pro tem for District 4 for the 2022 to 2026 term. In his questionnaire he describes council decisions he says he changed after neighbors testified about noise, traffic, setbacks and buffers, requiring applicants to return with added mitigation, tighter operating hours and more thorough traffic controls.S22S23S13
  • His campaign says he is president of the Orange Taxpayers Association and that in that role he has led efforts to hold government accountable and expose waste, and that he has signed the Howard Jarvis Taxpayers Association pledge to protect Proposition 13 and a pledge to oppose tax increases. These are the campaign's own claims.S15
  • He ran for the same Board of Equalization seat before. The Secretary of State's Cal-Access system records a committee named Bilodeau for Board of Equalization 2022, filer ID 1445726, with a current status of terminated on December 16, 2022.S12
  • In this race he finished first in the June 2, 2026 primary with 972,838 votes, 45.1 percent, and he answered in his questionnaire that he has not accepted any contributions from the gas, electric, telephone or railroad companies whose property the board values.S7S13

Positions

Taxes
  • He says he signed the Howard Jarvis Taxpayers Association pledge to protect Proposition 13 and a pledge to oppose tax increases, that he will oppose efforts to weaken Proposition 13's taxpayer protections, that he would close what he calls unfair loopholes that benefit special interests while ensuring fair treatment for all taxpayers, and that he would oppose the proposed car mileage tax. He says Californians pay $1.59 in taxes per gallon of gasoline, which is his own figure, and that California families already face some of the nation's highest costs for housing, gasoline, utilities and taxes. Asked whether he has taken or would accept contributions from the gas, electric, telephone and railroad companies whose property the board values, he answered that he has not accepted any contributions from these entities and that he would maintain a clear separation between campaign fundraising and the board's assessment responsibilities.S2S15S13
Housing
  • He says a home is one of the few avenues to build lasting wealth, that he will always defend property rights, and that he signed the pledge to protect Proposition 13. He says he will fight so working families can afford a home again with what he calls engineering precision and fiscal discipline. He says Proposition 13 should mean the same thing wherever a taxpayer lives and that he would use the board's reviews of all 58 county assessors to identify inconsistent practices on Proposition 13, changes in ownership, new construction and taxpayer appeal rights, with significant findings publicly tracked until they are corrected. He publishes no proposal aimed at increasing housing supply. Asked what changed his mind on a political position, he described adding mitigation requirements to development items on the Orange city council after neighbors testified.S15S2S13
Cost of living
  • He makes cost of living the headline of his campaign. In his voter guide statement he says he is running to lower the cost of living, naming electric, gas and water bills, and says the board assesses the property of California's regulated utilities and that an assessment that is wrong shows up in rent and utility bills; that link between board assessments and household rates is his own argument. In his questionnaire he says affordability will be one of his highest priorities, that government should not make the burden of housing, gasoline, utilities and taxes worse, and that he would use the office to highlight tax policies that increase the cost of living.S2S13
Economy and jobs
  • His campaign says California's high taxes are forcing well paying jobs to leave the state, that he will advocate for policies that help small businesses thrive and create local jobs, and that government exists to serve the people. He points to his engineering background and his water district and council service as the experience he would bring, and his campaign cites more than $8.7 trillion in California property assessments that the board's work touches, more than 2.5 million residents served by the Orange County Water District, and 58 county assessors overseen. In his voter guide statement he says he has spent 25 years fighting for ratepayers.S15S2
Local services
  • Transparency: he says California taxpayers deserve to know not only how much government collects but how taxes affect the cost of living, that he would create a taxpayer friendly board website clearly explaining property tax rules, Proposition 13 protections, assessment appeals and the results of the board's reviews of county assessors, and that important board decisions should come with plain language explanations an ordinary taxpayer can understand, with potential conflicts disclosed and matters judged on the law and the facts. Assessor oversight: he says Proposition 13 should mean the same thing whether a taxpayer lives in Orange, San Diego or Riverside County, that he would use the board's reviews of all 58 assessors to find inconsistent practices, that significant findings should be publicly tracked until they are corrected, and that when the same problem repeats in multiple counties the board should issue clear statewide guidance rather than making individual taxpayers fight the same battle county by county.S13
Public safety
  • His voter guide statement says that as a city councilmember he has worked to keep neighborhoods safe. His questionnaire describes requiring developers to come back with added buffers, tighter operating hours and more thorough traffic controls after neighbors testified about noise and traffic, and describes that as the principle he follows on the dais, to listen first and then decide. His campaign materials for this office set out no further public safety position, and public safety is not among the board's duties.S2S13
Education
  • His campaign materials and questionnaire for this office set out no education position, and education is not among the board's duties. The board's connection to schools is indirect, through the property tax values that fund them.S15S13S2
Health care
  • His campaign materials and questionnaire for this office set out no health care position, and health care is not among the board's duties. His published material about the board is limited to property tax assessment, assessor oversight, taxpayer protection and cost of living.S15S13S2
Immigration
  • His campaign materials and questionnaire for this office set out no immigration position, and immigration is not among the board's duties.S15S13S2
Environment and energy
  • He sets out no climate or energy policy position for this office, and energy policy is not among the board's duties. Through his water district role he says he has protected watersheds from what he calls forever chemicals, invested in infrastructure and delivered drinking water that met the highest safety standards in the country; those are his claims about the district's record.S2S15
Water
  • He is president of the Orange County Water District and served as its first vice president in 2015 to 2016 and 2023 to 2024. In his voter guide statement he says he has led a team that set affordable water rates, protected watersheds from forever chemicals, balanced budgets every year, invested in infrastructure and delivered high quality drinking water that met the highest safety standards in the country, and he names water bills among the costs he is running to lower. His campaign cites the district as serving more than 2.5 million residents. The board sets the taxable value of property owned by regulated public utilities, which can include water utilities, so this seat touches water through property assessment and not through water management or rate setting.S2S15S22
Other
  • Disaster relief: he says a homeowner who has lost a house to wildfire or flooding should not have to navigate a complicated bureaucracy to obtain property tax relief, that he would work with California's 58 county assessors to establish a simple and consistent disaster response process with plain language information on reassessment rights and deadlines, simple electronic forms, and assistance for counties overwhelmed by a major disaster. Revenue and funding: his campaign states that California property assessments exceed $8.7 trillion and that the board should be a taxpayer advocate and watchdog rather than only a tax agency, and he says he would insist on transparency and disclose potential conflicts while judging matters on the law and the facts rather than political influence. Campaign finance: his committee reported a $9,800 contribution from OC Tax PAC on January 2, 2026, $8,800 in monetary contributions from Bilodeau for Water Board 2028, and a $100,000 loan from the candidate on May 14, 2026.S13S15S10

Endorsements

  • The CalMatters and LAist voter guides and the KPBS explainer list the California Republican Party, Reform California and the Howard Jarvis Taxpayers Association as his key endorsements.S4S5S25
  • His campaign's endorsement section lists elected officials including Ted Gaines, a Board of Equalization member, Senator Tony Strickland, Senator Steven Choi, Assemblyman Tri Ta, Assemblyman Phillip Chen and Assemblyman Carl DeMaio, and organizations including Reform California, which it lists alongside the Howard Jarvis Taxpayers Association as a pledge signatory. The page shows a summary of the pledge to protect Proposition 13 and says he signed the Howard Jarvis Taxpayers Association pledge and a pledge to oppose tax increases.S15
  • CalMatters describes him as a Republican supported by San Diego Assemblymember Carl DeMaio's Reform California organization.S6
  • In his questionnaire he says he is proud to have earned the endorsement of the Howard Jarvis Taxpayers Association PAC, and he states that he has not accepted any contributions from the utility and railroad companies whose property the board values.S13

Funding

Total raised: $137,252 S8S10S24

Cash on hand: $103,381

As of: September 19, 2026

Top funders

  • Denis Bilodeau (loan from the candidate) $100,000 Loan from the candidate to his own committee reported to Cal-Access with a transaction date of May 14, 2026. This is a loan rather than a contribution and is not part of the reported contribution totals.
  • OC Tax PAC $9,800 Itemized monetary contribution to the committee listed on Cal-Access, dated January 2, 2026
  • Bilodeau for Water Board 2028 $8,800 Cycle total of two itemized monetary contributions to the committee listed on Cal-Access, dated April 17 and May 14, 2026
  • Richard Rabay $5,500 Cycle total of two itemized monetary contributions from an individual to the committee listed on Cal-Access, dated February 23 and July 28, 2026
  • Stephen Thorp $2,500 Itemized monetary contribution from an individual to the committee listed on Cal-Access, dated July 16, 2026
  • Anthony Bushala $2,500 Itemized monetary contribution from an individual to the committee listed on Cal-Access, dated August 10, 2026
  • SA Recycling $2,500 Itemized monetary contribution to the committee listed on Cal-Access, dated August 5, 2026
  • Dan Robinson $2,500 Itemized monetary contribution from an individual to the committee listed on Cal-Access, dated May 4, 2026
  • Apartment Association of Orange County PAC $2,500 Itemized monetary contribution to the committee listed on Cal-Access, dated June 2, 2026
  • Carl DeMaio for State Assembly 2026 $2,000 Itemized non-monetary contribution to the committee listed on Cal-Access, dated September 3, 2026

The total raised and the cash on hand here are what the candidate's own committee, BILODEAU FOR BOARD OF EQUALIZATION 2026 (Cal-Access filer ID 1484672), reported for January 1 through September 19, 2026, with the last report filed September 24, 2026. The committee reported $34,554.00 in contributions and $46,369.52 in expenditures in the July 1 to September 19, 2026 period, and $59,990.37 in total expenditures for January 1 through September 19, 2026. The reported total contributions of $137,252.00 do not include the $100,000 loan from the candidate. The donor entries above are the itemized contributions listed on the same committee's Cal-Access contributions received page, which as retrieved lists 58 entries totaling $161,146.00 including the loan, and that itemized figure is larger than the reported period total, a difference the filing summary does not explain, so the donor totals should be read as the largest itemized entries on file rather than as a complete picture of the committee's money. The Daily Titan reported on October 7, 2026 that Bilodeau had raised $163,000 on his own with no independent spending supporting or opposing him; that is that newspaper's figure from state filings, and it is close to the itemized total above and larger than the reported contribution total, so the two are not directly comparable. Spending by separate committees that support or oppose candidates is reported on a different schedule and is not included in the committee totals or the itemized list above.

Statement summary

In his statement in the official voter guide, Bilodeau says he is running to lower the cost of living, naming electric, gas and water bills, and says the Board of Equalization assesses the property of California's regulated utilities and that the assessment directly affects utility rates, so when an assessment is wrong it shows up in rent and utility bills. He lists his credentials as Denis Bilodeau, P.E., a licensed civil and traffic engineer, a University of California, Irvine graduate, a taxpayer association president, Mayor Pro Tem of the city of Orange, president of the Orange County Water District and chairman of the National Water Research Institute, and says he has spent 25 years fighting for ratepayers and knows how a wrong assessment lands on a working family's budget. He says the board also oversees the 58 county assessors, that property should be assessed fairly without inflation from errors or special interest loopholes, that he signed the Howard Jarvis Taxpayers Association pledge to save Proposition 13 and has that association's endorsement, and that he will oppose the proposed car mileage tax. He says he has led a team that set affordable water rates, protected watersheds from forever chemicals, balanced budgets every year, invested in infrastructure and delivered high quality drinking water, that as a city councilmember he has worked to keep neighborhoods safe, and that he will fight so working families can afford a home again with what he calls engineering precision and fiscal discipline, describing himself as an independent voice for taxpayers.S2

What this could mean for your household

  • Homeowners: he says a home is one of the few avenues to build lasting wealth, that he signed the Howard Jarvis Taxpayers Association pledge to protect Proposition 13, that he would oppose efforts to weaken Proposition 13's protections, and that he would use the board's county assessor reviews to check consistent treatment of Proposition 13, changes in ownership, new construction and appeal rights.S15S2S13
  • Households paying utility bills: he says the board's assessment of regulated utility property directly affects utility rates and that a wrong assessment shows up in rent and utility bills, and he names electric, gas and water bills as the costs he is running to lower. That connection between board assessments and household rates is his own argument rather than a figure published by the board.S2
  • Homeowners and other property owners after a fire or flood: he says they should not have to navigate a complicated bureaucracy for property tax relief, and that he would work with the 58 county assessors on a simple, consistent process with plain language information on reassessment rights and deadlines, electronic forms and help for overwhelmed counties.S13
  • Small business owners: his campaign says California's high taxes are forcing well paying jobs to leave the state and that he would advocate for policies that help small businesses thrive and create local jobs, and that he opposes the proposed car mileage tax.S15S2
  • Households that benefit from water infrastructure: as Orange County Water District president he says his team set affordable water rates, protected watersheds from what he calls forever chemicals, balanced budgets every year and invested in infrastructure, and his campaign cites the district as serving more than 2.5 million residents. These are his claims about the district's record and not findings by the board he is seeking to join.S2S15

Campaign website

Sources

  1. Certified List of Candidates, November 3, 2026, General Election California Secretary of State Accessed 2026-10-17
  2. Official Voter Information Guide, Board of Equalization Candidate Statements California Secretary of State Accessed 2026-10-17
  3. Official Voter Information Guide, California Board of Equalization Districts and the counties in each district California Secretary of State Accessed 2026-10-17
  4. 2026 Voter Guide: Board of Equalization, including the description of the board and the District 4 candidate summaries and key endorsements CalMatters Accessed 2026-10-17
  5. California Board of Equalization District 4: Who's running and why it matters (published October 4, 2026, updated October 7, 2026) LAist, with CalMatters Accessed 2026-10-17
  6. Lawmakers stripped the Board of Equalization of power. Now they're fighting to join it (May 25, 2026) CalMatters Accessed 2026-10-17
  7. Statement of Vote, June 2, 2026 Primary Election, summary pages including Board of Equalization Member District 4 California Secretary of State Accessed 2026-10-17
  8. BILODEAU FOR BOARD OF EQUALIZATION 2026, committee summary, Cal-Access filer ID 1484672, reporting period 07/01/2026 to 09/19/2026 California Secretary of State, Cal-Access Accessed 2026-10-17
  9. UMBERG FOR BOARD OF EQUALIZATION 2026; COLONEL (RET.) TOM, committee summary, Cal-Access filer ID 1485168, reporting period 07/01/2026 to 09/19/2026 California Secretary of State, Cal-Access Accessed 2026-10-17
  10. BILODEAU FOR BOARD OF EQUALIZATION 2026, contributions received, itemized contributions for the 2025-2026 session California Secretary of State, Cal-Access Accessed 2026-10-17
  11. UMBERG FOR BOARD OF EQUALIZATION 2026; COLONEL (RET.) TOM, contributions received, itemized contributions for the 2025-2026 session California Secretary of State, Cal-Access Accessed 2026-10-17
  12. BILODEAU FOR BOARD OF EQUALIZATION 2022, committee summary, Cal-Access filer ID 1445726, current status terminated 12/16/2022 California Secretary of State, Cal-Access Accessed 2026-10-17
  13. Denis Bilodeau, California Board of Equalization District 4 candidate, 2026 election questionnaire (October 5, 2026, updated October 14, 2026) Orange County Register, Southern California News Group Accessed 2026-10-17
  14. Tom Umberg, California Board of Equalization District 4 candidate, 2026 election questionnaire (October 5, 2026, updated October 14, 2026) Orange County Register, Southern California News Group Accessed 2026-10-17
  15. Home page, including the about section, key issues and endorsement list (campaign website) Bilodeau for Board of Equalization 2026 Accessed 2026-10-17
  16. Home page, including the statement of why he is running (campaign website) Colonel (Ret.) Tom Umberg for Board of Equalization 2026 Accessed 2026-10-17
  17. Issues (campaign website, written as a State Senate platform) Colonel (Ret.) Tom Umberg for Board of Equalization 2026 Accessed 2026-10-17
  18. Endorsements, including the organization, elected official and scorecard lists (campaign website) Colonel (Ret.) Tom Umberg for Board of Equalization 2026 Accessed 2026-10-17
  19. Accomplishments (campaign website) Colonel (Ret.) Tom Umberg for Board of Equalization 2026 Accessed 2026-10-17
  20. About Tom, including the statement of why he is running (campaign website) Colonel (Ret.) Tom Umberg for Board of Equalization 2026 Accessed 2026-10-17
  21. Biography, Senator Tom Umberg, Senate District 34 California State Senate Accessed 2026-10-17
  22. Denis Bilodeau, director biography and board president listing Orange County Water District Accessed 2026-10-17
  23. City Council, listing Mayor pro tem Denis Bilodeau, term 2022-2026, District 4 City of Orange, California Accessed 2026-10-17
  24. Board of Equalization District 4 candidates emphasize fair tax systems (October 7, 2026) Daily Titan, California State University, Fullerton Accessed 2026-10-17
  25. 2026 General Election: Board of Equalization District 4 race explainer (CalMatters explainer published May 4, 2026, updated October 4, 2026) KPBS Public Media, with CalMatters Accessed 2026-10-17
  26. Home page, including the district description and the September 28, 2026 announcement that the Governor signed Senate Bill 883 California State Senate, Office of Senator Tom Umberg Accessed 2026-10-17