California / Board of Equalization

Agency file

Board of Equalization

Source file: California — State Employee Compensation (SCO Payroll Data Warehouse, CPRA) / ingested Jul 4, 2026

The Board of Equalization is a government agency that delivers public services and programs within its jurisdiction.

In 2025, this agency had 182 employees with median total compensation of $90,457; the highest distinct record was $257,681.

Year: 2025
Total payroll: $17.2M
Employees: 182
Median total: $90,457
Highest record: $257,681

What the records show

Compensation analytics

These summaries compare pay within the agency before listing individual records.

Salary distribution

-$50$188,061+

Hover a bar for its range; click to filter the list below.

How 2025 total compensation is spread across the 182 employees. Each bar is a pay range; taller bars mean more people earn in that range. The amber line marks the median ($90,457) — half earn less, half more. The far-right bar collects the highest earners.

Average pay composition

Base — $91,704 (97%)
Overtime — $26 (0%)
Other — $2,891 (3%)
Benefits — $0 (0%)

What an average paycheck here is made of — base salary versus overtime, other pay (bonuses, allowances), and benefits. A large overtime or other-pay share means take-home often exceeds base salary.

Pay percentiles

10th

25th

Median

75th

90th

$44,966

$67,811

$90,457

$117,542

$137,517

The pay ladder for this department. Someone at the 90th percentile earns $137,517 — more than 90% of the department; the 10th percentile earns $44,966. The shaded band is the middle half of employees (25th–75th percentile).

Largest job titles

Associate Governmental Program Analyst

21 · $75,576

Senior Specialist Property Appraiser (Board of Equalization)

19 · $102,699

Senior Specialist Property Auditor Appraiser (Board of Equalization)

17 · $108,532

Associate Property Appraiser (Board of Equalization)

17 · $79,930

Supervising Property Appraiser (Board of Equalization)

10 · $105,988

The most common job titles in this department by headcount, with the median total compensation for each. Click a title to see everyone who holds it.

Trend

Year over year

How this department's total payroll, headcount, and median pay changed across the 3 published years.

Year	Total payroll	Employees	Median pay
2023	$15.2M —	173 —	$90,850 —
2024	$16.4M ▲ 8.3%	182 ▲ 5.2%	$90,970 ▲ 0.1%
2025	$17.2M ▲ 4.7%	182 ±0%	$90,457 ▼ 0.6%

Record list

Employees

Page 1

Laura Ruiz

Senior Specialist Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$101,338

Base pay: $100,738
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $101,338
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles
Middle name: E

Source-specific fields

Base Pay: $8,741
Cs/csu: Cs
Position Number: 2903255449014
Salary Total: $8,479
Total Pay: $101,338

Laura Ruiz works as a Senior Specialist Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Laura earned $101,338 in 2025. They are represented by R01.

Amy Hendrickson

Senior Specialist Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$100,934

Base pay: $100,334
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $100,934
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $8,741
Cs/csu: Cs
Position Number: 2903055449002
Salary Total: $8,479
Total Pay: $100,934

Amy Hendrickson holds the role of Senior Specialist Property Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2025, their total compensation was $100,934. Union affiliation: R01.

Nini Kuo

Associate Property Auditor Appraiser (Board of Equalization)/Board of Equalization

2023 total comp

$100,746

Base pay: $97,176
Overtime: $1,150
Other pay: $2,420
Benefits: $0
Total compensation: $100,746
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $8,238
Cs/csu: Cs
Position Number: 2903125448063
Salary Total: $8,238
Total Pay: $100,746

Nini Kuo holds the role of Associate Property Auditor Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2023, their total compensation was $100,746. Union affiliation: R01.

Daniel Gunsalus

Associate Property Auditor Appraiser (Board of Equalization)/Board of Equalization

2023 total comp

$99,596

Base pay: $97,176
Overtime: $0
Other pay: $2,420
Benefits: $0
Total compensation: $99,596
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: T

Source-specific fields

Base Pay: $8,238
Cs/csu: Cs
Position Number: 2903125448045
Salary Total: $8,238
Total Pay: $99,596

Daniel Gunsalus works as a Associate Property Auditor Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Daniel earned $99,596 in 2023. Union affiliation: R01.

Yian-Chian Villarreal

Supervising Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$99,355

Base pay: $95,635
Overtime: $0
Other pay: $3,720
Benefits: $0
Total compensation: $99,355
Employment type: Full-Time
Union / bargaining unit: S01
Work county: Sacramento

Source-specific fields

Base Pay: $8,481
Cs/csu: Cs
Position Number: 2903025454005
Salary Total: $8,227
Total Pay: $99,355

Yian-Chian Villarreal works as a Supervising Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Yian-Chian earned $99,355 in 2025. Their bargaining unit is S01.

Carolyn Stemen

Supervising Property Appraiser (Board of Equalization)/Board of Equalization

2024 total comp

$99,336

Base pay: $95,616
Overtime: $0
Other pay: $3,720
Benefits: $0
Total compensation: $99,336
Employment type: Full-Time
Union / bargaining unit: S01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $8,235
Cs/csu: Cs
Position Number: 2902095454001
Salary Total: $8,235
Total Pay: $99,336

Carolyn Stemen works as a Supervising Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Carolyn earned $99,336 in 2024. They are represented by S01.

Artemis Oestreich

Senior Specialist Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$98,165

Base pay: $97,565
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $98,165
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $8,854
Cs/csu: Cs
Position Number: 2902085449002
Salary Total: $8,588
Total Pay: $98,165

Artemis Oestreich holds the role of Senior Specialist Property Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2025, their total compensation was $98,165. Their bargaining unit is R01.

Anthony Rowell

Research Data Analyst II/Board of Equalization

2025 total comp

$97,879

Base pay: $84,844
Overtime: $0
Other pay: $13,035
Benefits: $0
Total compensation: $97,879
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: G

Source-specific fields

Base Pay: $8,325
Cs/csu: Cs
Position Number: 2903035731010
Salary Total: $8,075
Total Pay: $97,879

At Board of Equalization, Anthony Rowell serves as a Research Data Analyst II. They work full-time. Their 2025 pay totaled $97,879. Their bargaining unit is R01.

Danielle Delafuente

Staff Services Manager I/Board of Equalization

2025 total comp

$97,729

Base pay: $94,009
Overtime: $0
Other pay: $3,720
Benefits: $0
Total compensation: $97,729
Employment type: Full-Time
Union / bargaining unit: E48
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $8,303
Cs/csu: Cs
Position Number: 2903124800001
Salary Total: $8,054
Total Pay: $97,729

Danielle Delafuente holds the role of Staff Services Manager I at Board of Equalization. Their status is full-time. In 2025, their total compensation was $97,729. Union affiliation: E48.

David Kim

Associate Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$97,545

Base pay: $96,945
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $97,545
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $8,324
Cs/csu: Cs
Position Number: 2903045444002
Salary Total: $8,074
Total Pay: $97,545

David Kim holds the role of Associate Property Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2025, their total compensation was $97,545. Their bargaining unit is R01.

David Park

Associate Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$97,545

Base pay: $96,945
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $97,545
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: S

Source-specific fields

Base Pay: $8,324
Cs/csu: Cs
Position Number: 2903045444003
Salary Total: $8,074
Total Pay: $97,545

David Park is a Associate Property Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2025 total compensation came to $97,545. Their bargaining unit is R01.

Marie Pitts

Associate Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$97,545

Base pay: $96,945
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $97,545
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $8,324
Cs/csu: Cs
Position Number: 2903045444005
Salary Total: $8,074
Total Pay: $97,545

At Board of Equalization, Marie Pitts serves as a Associate Property Appraiser (Board of Equalization). They work full-time. Their 2025 pay totaled $97,545. Union affiliation: R01.

Anna Marie Price

Research Data Specialist I/Board of Equalization

2023 total comp

$96,559

Base pay: $94,139
Overtime: $0
Other pay: $2,420
Benefits: $0
Total compensation: $96,559
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: C

Source-specific fields

Base Pay: $8,206
Cs/csu: Cs
Position Number: 2903035742002
Salary Total: $8,206
Total Pay: $96,559

Anna Marie Price holds the role of Research Data Specialist I at Board of Equalization. Their status is full-time. In 2023, their total compensation was $96,559. Union affiliation: R01.

Dau Chieng

Associate Property Auditor Appraiser (Board of Equalization)/Board of Equalization

2023 total comp

$96,383

Base pay: $93,963
Overtime: $0
Other pay: $2,420
Benefits: $0
Total compensation: $96,383
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: T

Source-specific fields

Base Pay: $8,238
Cs/csu: Cs
Position Number: 2902095448001
Salary Total: $8,238
Total Pay: $96,383

At Board of Equalization, Dau Chieng serves as a Associate Property Auditor Appraiser (Board of Equalization). They work full-time. Their 2023 pay totaled $96,383. They are represented by R01.

Laura Ruiz

Associate Property Appraiser (Board of Equalization)/Board of Equalization

2024 total comp

$95,939

Base pay: $95,339
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $95,939
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles
Middle name: E

Source-specific fields

Base Pay: $8,082
Cs/csu: Cs
Position Number: 2903255444026
Salary Total: $8,082
Total Pay: $95,939

Laura Ruiz is a Associate Property Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2024 total compensation came to $95,939. They are represented by R01.

Amy Hendrickson

Associate Property Appraiser (Board of Equalization)/Board of Equalization

2024 total comp

$94,541

Base pay: $93,941
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $94,541
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $8,082
Cs/csu: Cs
Position Number: 2903055444002
Salary Total: $8,082
Total Pay: $94,541

Amy Hendrickson works as a Associate Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Amy earned $94,541 in 2024. Union affiliation: R01.

Jeff Trejo

Senior Specialist Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$94,223

Base pay: $93,623
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $94,223
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $8,423
Cs/csu: Cs
Position Number: 2903025449019
Salary Total: $8,170
Total Pay: $94,223

Jeff Trejo is a Senior Specialist Property Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2025 total compensation came to $94,223. Union affiliation: R01.

Jason Burroughs

Senior Specialist Property Appraiser (Board of Equalization)/Board of Equalization

2025 total comp

$94,035

Base pay: $93,435
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $94,035
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: P

Source-specific fields

Base Pay: $8,424
Cs/csu: Cs
Position Number: 2903045449001
Salary Total: $8,171
Total Pay: $94,035

Jason Burroughs holds the role of Senior Specialist Property Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2025, their total compensation was $94,035. Their bargaining unit is R01.