The California Board of Equalization (BOE) is a state agency responsible for overseeing tax administration and ensuring fair property tax assessments in California. It plays a crucial role in managing sales and use taxes, as well as various other taxes, to support state and local governments. The BOE also provides guidance and assistance to taxpayers and local governments, helping them understand tax laws and regulations. Additionally, it conducts audits and reviews to ensure compliance and equity in tax collection, contributing to the overall financial health of the state and its communities.