California / Office of Tax Appeals Ota

Agency file

Office of Tax Appeals Ota

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

The Office of Tax Appeals Ota manages public finances — collecting revenue and taxes, budgeting, accounting, and financial oversight.

In 2025, this agency had 117 employees with median total compensation of $107,484; the highest distinct record was $229,426.

Year: 2025
Total payroll: $14.2M
Employees: 117
Median total: $107,484
Highest record: $229,426

What the records show

Compensation analytics

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

Salary distribution

$1,096$205,193+

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

How 2025 total compensation is spread across the 117 employees. Each bar is a pay range; taller bars mean more people earn in that range. The amber line marks the median ($107,484) — half earn less, half more. The far-right bar collects the highest earners.

Average pay composition

Base — $119,179 (98%)
Overtime — $100 (0%)
Other — $2,275 (2%)
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

$50,179

$77,714

$107,484

$179,226

$194,977

The pay ladder for this department. Someone at the 90th percentile earns $194,977 — more than 90% of the department; the 10th percentile earns $50,179. The shaded band is the middle half of employees (25th–75th percentile).

Largest job titles

Associate Governmental Program Analyst

14 · $79,623

Senior Administrative Law Judge

12 · $194,977

Staff Services Manager I

11 · $104,263

Administrative Law Judge

8 · $54,849

Attorney IV

7 · $186,501

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	$12.6M —	106 —	$117,532 —
2024	$13.9M ▲ 10.1%	119 ▲ 12.3%	$109,666 ▼ 6.7%
2025	$14.2M ▲ 2.5%	117 ▼ 1.7%	$107,484 ▼ 2.0%

Record list

Employees

Page 1

Cedric Grant

Senior Personnel Specialist/Office of Tax Appeals Ota

2025 total comp

$76,010

Base pay: $75,760
Overtime: $0
Other pay: $250
Benefits: $0
Total compensation: $76,010
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: W

Source-specific fields

Base Pay: $7,097
Cs/csu: Cs
Position Number: 2922001317002
Salary Total: $6,884
Total Pay: $76,010

Cedric Grant holds the role of Senior Personnel Specialist at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $76,010. They are represented by R01.

Juan Lopez

Audio-Visual Specialist (Technical)/Office of Tax Appeals Ota

2025 total comp

$75,269

Base pay: $74,669
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $75,269
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: F

Source-specific fields

Base Pay: $6,649
Cs/csu: Cs
Position Number: 2921002838001
Salary Total: $6,450
Total Pay: $75,269

Juan Lopez is a Audio-Visual Specialist (Technical) at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $75,269. Their bargaining unit is R01.

Mark Ibele

Special Consultant/Office of Tax Appeals Ota

2025 total comp

$75,198

Base pay: $0
Overtime: $0
Other pay: $75,198
Benefits: $0
Total compensation: $75,198
Employment type: Full-Time
Union / bargaining unit: E
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $19,406
Cs/csu: Cs
Position Number: 2921004660900
Salary Total: $19,406
Total Pay: $75,198

Mark Ibele is a Special Consultant at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $75,198. They are represented by E.

Katherine Lewis

Associate Governmental Program Analyst/Office of Tax Appeals Ota

2023 total comp

$74,987

Base pay: $72,166
Overtime: $401
Other pay: $2,420
Benefits: $0
Total compensation: $74,987
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: D

Source-specific fields

Base Pay: $6,265
Cs/csu: Cs
Position Number: 2924015393804
Salary Total: $6,265
Total Pay: $74,987

Katherine Lewis holds the role of Associate Governmental Program Analyst at Office of Tax Appeals Ota. Their status is full-time. In 2023, their total compensation was $74,987. Union affiliation: R01.

Bailey Jorgeson

Associate Personnel Analyst/Office of Tax Appeals Ota

2025 total comp

$74,090

Base pay: $73,453
Overtime: $37
Other pay: $600
Benefits: $0
Total compensation: $74,090
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $6,649
Cs/csu: Cs
Position Number: 2922005142001
Salary Total: $6,450
Total Pay: $74,090

Bailey Jorgeson works as a Associate Personnel Analyst for Office of Tax Appeals Ota. Their status is full-time. Bailey earned $74,090 in 2025. Union affiliation: R01.

Sherilyn Bethoney

Associate Governmental Program Analyst/Office of Tax Appeals Ota

2025 total comp

$74,053

Base pay: $73,453
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $74,053
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $6,649
Cs/csu: Cs
Position Number: 2922005393803
Salary Total: $6,450
Total Pay: $74,053

Sherilyn Bethoney holds the role of Associate Governmental Program Analyst at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $74,053. Their bargaining unit is R01.

Calen Daher

Associate Governmental Program Analyst/Office of Tax Appeals Ota

2024 total comp

$73,418

Base pay: $72,818
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $73,418
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $6,454
Cs/csu: Cs
Position Number: 2924015393811
Salary Total: $6,454
Total Pay: $73,418

At Office of Tax Appeals Ota, Calen Daher serves as a Associate Governmental Program Analyst. They work full-time. Their 2024 pay totaled $73,418. Their bargaining unit is R01.

Teresa Atkinson

Senior Personnel Specialist/Office of Tax Appeals Ota

2023 total comp

$72,103

Base pay: $70,268
Overtime: $0
Other pay: $1,835
Benefits: $0
Total compensation: $72,103
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $6,689
Cs/csu: Cs
Position Number: 2922001317002
Salary Total: $6,689
Total Pay: $72,103

Teresa Atkinson holds the role of Senior Personnel Specialist at Office of Tax Appeals Ota. Their status is full-time. In 2023, their total compensation was $72,103. They are represented by R01.

Andres Rios

Associate Governmental Program Analyst/Office of Tax Appeals Ota

2025 total comp

$71,995

Base pay: $71,695
Overtime: $0
Other pay: $300
Benefits: $0
Total compensation: $71,995
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $6,332
Cs/csu: Cs
Position Number: 2924005393802
Salary Total: $6,142
Total Pay: $71,995

At Office of Tax Appeals Ota, Andres Rios serves as a Associate Governmental Program Analyst. They work full-time. Their 2025 pay totaled $71,995. Union affiliation: R01.

Sarah Lopez-Bell

Associate Personnel Analyst/Office of Tax Appeals Ota

2025 total comp

$71,932

Base pay: $71,407
Overtime: $0
Other pay: $525
Benefits: $0
Total compensation: $71,932
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $6,333
Cs/csu: Cs
Position Number: 2922005142002
Salary Total: $6,143
Total Pay: $71,932

Sarah Lopez-Bell holds the role of Associate Personnel Analyst at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $71,932. Their bargaining unit is R01.

Enrique Ruiz

Business Service Officer I (Specialist)/Office of Tax Appeals Ota

2025 total comp

$70,876

Base pay: $70,876
Overtime: $0
Other pay: $0
Benefits: $0
Total compensation: $70,876
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $6,184
Cs/csu: Cs
Position Number: 2922004720001
Salary Total: $5,998
Total Pay: $70,876

Enrique Ruiz works as a Business Service Officer I (Specialist) for Office of Tax Appeals Ota. Their status is full-time. Enrique earned $70,876 in 2025. Union affiliation: R01.

Heather Mayhew

Staff Services Analyst/Office of Tax Appeals Ota

2025 total comp

$70,269

Base pay: $69,669
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $70,269
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: N

Source-specific fields

Base Pay: $6,276
Cs/csu: Cs
Position Number: 2924005157800
Salary Total: $5,798
Total Pay: $70,269

At Office of Tax Appeals Ota, Heather Mayhew serves as a Staff Services Analyst. They work full-time. Their 2025 pay totaled $70,269. Union affiliation: R01.

Heather Mayhew

Associate Governmental Program Analyst/Office of Tax Appeals Ota

2023 total comp

$69,689

Base pay: $67,319
Overtime: $0
Other pay: $2,370
Benefits: $0
Total compensation: $69,689
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: N

Source-specific fields

Base Pay: $6,212
Cs/csu: Cs
Position Number: 2924005393802
Salary Total: $5,917
Total Pay: $69,689

Heather Mayhew holds the role of Associate Governmental Program Analyst at Office of Tax Appeals Ota. Their status is full-time. In 2023, their total compensation was $69,689. They are represented by R01.