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

Alexander Fries

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

2023 total comp

$92,640

Base pay: $88,078
Overtime: $2,142
Other pay: $2,420
Benefits: $0
Total compensation: $92,640
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: B

Source-specific fields

Base Pay: $7,616
Cs/csu: Cs
Position Number: 2902095453001
Salary Total: $7,616
Total Pay: $92,640

Alexander Fries holds the role of Senior Specialist Property Auditor Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2023, their total compensation was $92,640. Their bargaining unit is R01.

Mark Sutter

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

2024 total comp

$92,526

Base pay: $84,141
Overtime: $0
Other pay: $8,385
Benefits: $0
Total compensation: $92,526
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles
Middle name: A

Source-specific fields

Base Pay: $9,283
Cs/csu: Cs
Position Number: 2903255449014
Salary Total: $9,283
Total Pay: $92,526

Mark Sutter works as a Senior Specialist Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Mark earned $92,526 in 2024. Union affiliation: R01.

Jamie Butler

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

2025 total comp

$92,475

Base pay: $91,875
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $92,475
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $8,016
Cs/csu: Cs
Position Number: 2902095444001
Salary Total: $7,776
Total Pay: $92,475

Jamie Butler is a Associate Property Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2025 total compensation came to $92,475. Their bargaining unit is R01.

Melissa Osburn

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

2025 total comp

$91,528

Base pay: $89,628
Overtime: $0
Other pay: $1,900
Benefits: $0
Total compensation: $91,528
Employment type: Full-Time
Union / bargaining unit: S01
Work county: Sacramento
Middle name: D

Source-specific fields

Base Pay: $8,844
Cs/csu: Cs
Position Number: 2902095454001
Salary Total: $8,579
Total Pay: $91,528

Melissa Osburn works as a Supervising Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. Melissa earned $91,528 in 2025. Union affiliation: S01.

Margo Pearce

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

2025 total comp

$91,136

Base pay: $89,238
Overtime: $0
Other pay: $1,898
Benefits: $0
Total compensation: $91,136
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles
Middle name: N

Source-specific fields

Base Pay: $8,324
Cs/csu: Cs
Position Number: 2903255444031
Salary Total: $8,074
Total Pay: $91,136

Margo Pearce is a Associate Property Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2025 total compensation came to $91,136. Their bargaining unit is R01.

Catherine Santora

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

2025 total comp

$90,851

Base pay: $90,251
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $90,851
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $8,079
Cs/csu: Cs
Position Number: 2902085449001
Salary Total: $7,837
Total Pay: $90,851

At Board of Equalization, Catherine Santora serves as a Senior Specialist Property Appraiser (Board of Equalization). They work full-time. Their 2025 pay totaled $90,851. Union affiliation: R01.

Sara Douglass

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

2025 total comp

$90,588

Base pay: $89,988
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $90,588
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: R

Source-specific fields

Base Pay: $8,907
Cs/csu: Cs
Position Number: 2903125453027
Salary Total: $8,640
Total Pay: $90,588

Sara Douglass holds the role of Senior Specialist Property Auditor Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2025, their total compensation was $90,588. Union affiliation: R01.

Lisa Haggerty

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

2025 total comp

$90,326

Base pay: $89,726
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $90,326
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $8,023
Cs/csu: Cs
Position Number: 2902095449007
Salary Total: $7,782
Total Pay: $90,326

At Board of Equalization, Lisa Haggerty serves as a Senior Specialist Property Appraiser (Board of Equalization). They work full-time. Their 2025 pay totaled $90,326. Union affiliation: R01.

David Newman

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

2025 total comp

$89,955

Base pay: $89,355
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $89,955
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: C

Source-specific fields

Base Pay: $8,023
Cs/csu: Cs
Position Number: 2903025449003
Salary Total: $7,782
Total Pay: $89,955

David Newman works as a Senior Specialist Property Appraiser (Board of Equalization) for Board of Equalization. Their status is full-time. David earned $89,955 in 2025. They are represented by R01.

Vida-Marie Mcisaac

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

2025 total comp

$89,878

Base pay: $89,278
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $89,878
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $8,844
Cs/csu: Cs
Position Number: 2902085453001
Salary Total: $7,762
Total Pay: $89,878

Vida-Marie Mcisaac is a Senior Specialist Property Auditor Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2025 total compensation came to $89,878. They are represented by R01.

Michelle Kraus

Information Officer II/Board of Equalization

2025 total comp

$89,380

Base pay: $88,780
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $89,380
Employment type: Full-Time
Union / bargaining unit: S01
Work county: Los Angeles
Middle name: P

Source-specific fields

Base Pay: $7,873
Cs/csu: Cs
Position Number: 2900125595001
Salary Total: $7,637
Total Pay: $89,380

Michelle Kraus works as a Information Officer II for Board of Equalization. Their status is full-time. Michelle earned $89,380 in 2025. Union affiliation: S01.

Melissa Osburn

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

2024 total comp

$89,278

Base pay: $88,678
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $89,278
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: D

Source-specific fields

Base Pay: $8,178
Cs/csu: Cs
Position Number: 2902095449004
Salary Total: $7,800
Total Pay: $89,278

At Board of Equalization, Melissa Osburn serves as a Senior Specialist Property Appraiser (Board of Equalization). They work full-time. Their 2024 pay totaled $89,278. Union affiliation: R01.

Janae Christopher

Associate Governmental Program Analyst/Board of Equalization

2025 total comp

$88,492

Base pay: $87,892
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,492
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2902105393001
Salary Total: $7,321
Total Pay: $88,492

At Board of Equalization, Janae Christopher serves as a Associate Governmental Program Analyst. They work full-time. Their 2025 pay totaled $88,492. Union affiliation: R01.

Michelle Harrison

Associate Governmental Program Analyst/Board of Equalization

2025 total comp

$88,492

Base pay: $87,892
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,492
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: E

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2900605393001
Salary Total: $7,321
Total Pay: $88,492

Michelle Harrison works as a Associate Governmental Program Analyst for Board of Equalization. Their status is full-time. Michelle earned $88,492 in 2025. Their bargaining unit is R01.

Amy Hood

Associate Governmental Program Analyst/Board of Equalization

2025 total comp

$88,492

Base pay: $87,892
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,492
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2902105393003
Salary Total: $7,321
Total Pay: $88,492

Amy Hood is a Associate Governmental Program Analyst at Board of Equalization. They work full-time. 2025 total compensation came to $88,492. Their bargaining unit is R01.

Kimberly Jacobs

Associate Governmental Program Analyst/Board of Equalization

2025 total comp

$88,492

Base pay: $87,892
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,492
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Alameda
Middle name: T

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2900125393001
Salary Total: $7,321
Total Pay: $88,492

At Board of Equalization, Kimberly Jacobs serves as a Associate Governmental Program Analyst. They work full-time. Their 2025 pay totaled $88,492. Union affiliation: R01.

Jean Nakano

Associate Governmental Program Analyst/Board of Equalization

2025 total comp

$88,492

Base pay: $87,892
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,492
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2900585393001
Salary Total: $7,321
Total Pay: $88,492

Jean Nakano works as a Associate Governmental Program Analyst for Board of Equalization. Their status is full-time. Jean earned $88,492 in 2025. They are represented by R01.

Rosemary Smith

Associate Governmental Program Analyst/Board of Equalization

2025 total comp

$88,492

Base pay: $87,892
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,492
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: F

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2903335393025
Salary Total: $7,321
Total Pay: $88,492

Rosemary Smith is a Associate Governmental Program Analyst at Board of Equalization. They work full-time. 2025 total compensation came to $88,492. Union affiliation: R01.

Jasmine Ramos

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

2025 total comp

$88,323

Base pay: $87,723
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,323
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles

Source-specific fields

Base Pay: $7,663
Cs/csu: Cs
Position Number: 2903255448003
Salary Total: $7,433
Total Pay: $88,323

Jasmine Ramos holds the role of Associate Property Auditor Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2025, their total compensation was $88,323. Their bargaining unit is R01.

Jessica Hayes

Administrative Assistant II/Board of Equalization

2025 total comp

$88,258

Base pay: $87,658
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,258
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $7,547
Cs/csu: Cs
Position Number: 2903015358001
Salary Total: $7,321
Total Pay: $88,258

Jessica Hayes works as a Administrative Assistant II for Board of Equalization. Their status is full-time. Jessica earned $88,258 in 2025. Union affiliation: R01.

Christopher Howell

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

2025 total comp

$88,070

Base pay: $87,470
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $88,070
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $7,694
Cs/csu: Cs
Position Number: 2902085444003
Salary Total: $7,463
Total Pay: $88,070

Christopher Howell 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 $88,070. They are represented by R01.

Sara Douglass

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

2023 total comp

$86,941

Base pay: $83,549
Overtime: $972
Other pay: $2,420
Benefits: $0
Total compensation: $86,941
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: R

Source-specific fields

Base Pay: $7,253
Cs/csu: Cs
Position Number: 2903125448067
Salary Total: $7,253
Total Pay: $86,941

Sara Douglass is a Associate Property Auditor Appraiser (Board of Equalization) at Board of Equalization. They work full-time. 2023 total compensation came to $86,941. Their bargaining unit is R01.

Vida-Marie Mcisaac

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

2024 total comp

$86,766

Base pay: $86,166
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $86,766
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $7,789
Cs/csu: Cs
Position Number: 2902085449001
Salary Total: $7,070
Total Pay: $86,766

Vida-Marie Mcisaac holds the role of Senior Specialist Property Appraiser (Board of Equalization) at Board of Equalization. Their status is full-time. In 2024, their total compensation was $86,766. Their bargaining unit is R01.