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

Peter Kim

C.E.A./Board of Equalization

2025 total comp

$257,681

Base pay: $151,753
Overtime: $0
Other pay: $105,928
Benefits: $0
Total compensation: $257,681
Employment type: Full-Time
Union / bargaining unit: M01
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $14,453
Cs/csu: Cs
Position Number: 2903017500003
Salary Total: $14,019
Total Pay: $257,681

Peter Kim is a C.E.A. at Board of Equalization. They work full-time. 2025 total compensation came to $257,681. They are represented by M01.

James Mccarthy

Senior Petroleum and Mining Appraisal Engineer/Board of Equalization

2025 total comp

$256,516

Base pay: $218,636
Overtime: $0
Other pay: $37,880
Benefits: $0
Total compensation: $256,516
Employment type: Full-Time
Union / bargaining unit: R09
Work county: Sacramento
Middle name: V

Source-specific fields

Base Pay: $16,472
Cs/csu: Cs
Position Number: 2902083483907
Salary Total: $16,884
Total Pay: $256,516

James Mccarthy is a Senior Petroleum and Mining Appraisal Engineer at Board of Equalization. They work full-time. 2025 total compensation came to $256,516. Union affiliation: R09.

Yvette Stowers

Executive Director/Board of Equalization/Board of Equalization

2025 total comp

$229,774

Base pay: $226,054
Overtime: $0
Other pay: $3,720
Benefits: $0
Total compensation: $229,774
Employment type: Full-Time
Union / bargaining unit: E99
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $19,410
Cs/csu: Cs
Position Number: 2903014274001
Salary Total: $18,828
Total Pay: $229,774

Yvette Stowers holds the role of Executive Director/Board of Equalization at Board of Equalization. Their status is full-time. In 2025, their total compensation was $229,774. Union affiliation: E99.

Sung Joo Moon

C.E.A./Board of Equalization

2025 total comp

$216,319

Base pay: $212,344
Overtime: $0
Other pay: $3,975
Benefits: $0
Total compensation: $216,319
Employment type: Full-Time
Union / bargaining unit: M01
Work county: Sacramento

Source-specific fields

Base Pay: $18,233
Cs/csu: Cs
Position Number: 2903117500010
Salary Total: $17,686
Total Pay: $216,319

Sung Joo Moon holds the role of C.E.A. at Board of Equalization. Their status is full-time. In 2025, their total compensation was $216,319. Their bargaining unit is M01.

Henry Nanjo

C.E.A./Board of Equalization

2023 total comp

$212,108

Base pay: $203,767
Overtime: $0
Other pay: $8,341
Benefits: $0
Total compensation: $212,108
Employment type: Full-Time
Union / bargaining unit: M01
Work county: Sacramento
Middle name: D

Source-specific fields

Base Pay: $17,274
Cs/csu: Cs
Position Number: 2903117500010
Salary Total: $17,274
Total Pay: $212,108

Henry Nanjo works as a C.E.A. for Board of Equalization. Their status is full-time. Henry earned $212,108 in 2023. They are represented by M01.

Sonya Yim

Attorney V/Board of Equalization

2025 total comp

$188,061

Base pay: $187,558
Overtime: $0
Other pay: $503
Benefits: $0
Total compensation: $188,061
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Los Angeles
Middle name: S

Source-specific fields

Base Pay: $16,883
Cs/csu: Cs
Position Number: 2903115781001
Salary Total: $16,103
Total Pay: $188,061

Sonya Yim works as a Attorney V for Board of Equalization. Their status is full-time. Sonya earned $188,061 in 2025. They are represented by R02.

Sung Joo Moon

Attorney V/Board of Equalization

2023 total comp

$185,651

Base pay: $185,021
Overtime: $0
Other pay: $630
Benefits: $0
Total compensation: $185,651
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento

Source-specific fields

Base Pay: $15,685
Cs/csu: Cs
Position Number: 2903115781001
Salary Total: $15,685
Total Pay: $185,651

At Board of Equalization, Sung Joo Moon serves as a Attorney V. They work full-time. Their 2023 pay totaled $185,651. Union affiliation: R02.

Lisa Renati

C.E.A./Board of Equalization

2025 total comp

$181,567

Base pay: $178,147
Overtime: $0
Other pay: $3,420
Benefits: $0
Total compensation: $181,567
Employment type: Full-Time
Union / bargaining unit: M01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $15,297
Cs/csu: Cs
Position Number: 2903017500002
Salary Total: $14,838
Total Pay: $181,567

Lisa Renati is a C.E.A. at Board of Equalization. They work full-time. 2025 total compensation came to $181,567. Union affiliation: M01.

David Yeung

C.E.A./Board of Equalization

2025 total comp

$180,300

Base pay: $176,730
Overtime: $0
Other pay: $3,570
Benefits: $0
Total compensation: $180,300
Employment type: Full-Time
Union / bargaining unit: M01
Work county: Sacramento
Middle name: W

Source-specific fields

Base Pay: $15,175
Cs/csu: Cs
Position Number: 2903007500001
Salary Total: $14,720
Total Pay: $180,300

David Yeung is a C.E.A. at Board of Equalization. They work full-time. 2025 total compensation came to $180,300. They are represented by M01.