Cody Petterson
Board of Equalization


Board of Equalization
Experience. Values. Results.

Why I'm Running
I’m running to make our property tax system work for working families. As a lifelong Southern Californian, I've watched our middle class relentlessly priced out of the cities and communities they’ve helped build. I’m running to restore California’s struggling middle class, to rebuild our infrastructure, to reinvest in our schools, and to spur the production and preservation of housing for working Californians.
Experience.
"As Chief Deputy of the Fourth District of the State Board of Equalization and President of the San Diego Unified School Board, I have the knowledge and experience to guide transformative change at the Board of Equalization and a profound awareness of how essential the resources we provide are for working families in California."
— Dr. Cody Petterson
Values.
"As a single father, an educator, and a school board trustee, I've spent years sharing the lives of the children, youth, and parents of our communities, listening to their concerns and hopes, helping them navigate their challenges, and trying to ensure that our government represents their needs and values: safe streets; stable, affordable housing; schools that enable their students to grow, learn, find friendship, and thrive; a fair wage for an honest day’s work."
— Dr. Cody Petterson
Results.
"During my tenure at San Diego Unified, I have helped implement sweeping improvements in board governance, community engagement, data collection, analysis, and utilization, and transparency and accountability. We are on track to award 1,500 units of affordable education workforce housing for our staff by the end of the 2025, nearly doubling the total amount produced statewide to date. During my presidency, we also joined with the San Diego Community College District to establish the San Diego Regional Housing Finance Authority in order to reenvision and help fund our region's affordable housing future. Toward that end, in September, the Board of Equalization held the state's first hearing on the opportunities and challenges for the production of affordable employee housing by public agencies throughout the state and how property tax incentives can contribute to that work."
— Dr. Cody Petterson
CONTRIBUTE
Experience. Values. Results.
ENDORSEMENTS
We proudly support Cody Petterson!
“With his deep experience at the Board of Equalization and San Diego Unified School District, Dr. Cody Petterson has demonstrated his ability to help guide large, complex organizations through challenges and transformative change.I endorse him for California State Board of Equalization, Fourth District, and am confident he will serve our constituents with fairness, wisdom, and determination.”

Congressman Juan Vargas
California's 52nd District

Member Mike Schaefer
CA Board of Equalization, 4th District
“I could not have asked for a better Chief Deputy to serve my office and serve the residents and taxpayers of California.I rely on his intelligence, insight, and judgment on a daily basis and could not do what I do without his tireless work and counsel.The constituents of the Fourth District will be lucky to have him as their representative on the State Board of Equalization.”
“I’ve known Cody for nearly decade—as an organizer, policymaker, and elected official.He has always led with principle, honesty, and tirelessness, and always kept the struggles and aspirations of working families foremost in his thoughts.I am proud to endorse him and eager to continue working together to fight for a better future for everyone.

Councilmember
Sean Elo Rivera
City of San Diego
Cody Petterson
Board of Equalization
DR. CODY PETTERSON

Cody was born in San Diego, California to a social worker and a union pipefitter who had both gone back to university and met at Long Beach State.He grew up in La Jolla and attended public schools K-12 in San Diego Unified, undergraduate at the University of California, Berkeley, an MFA from the University of Iowa, and a PhD from the University of California, San Diego.He is a dedicated single father to two children, Sequoia, nine, and Bardot, twelve.


For his doctoral research, Cody spent two years living in the Quechua-speaking communities of the Peruvian Andes studying land reform, municipal government, and ethnic conflict. After receiving his PhD, he spent several years directing a nonprofit social science research firm, specializing in fisheries management and climate resilience.
Cody is currently Chief Deputy of the California State Board of Equalization, Fourth District, where he has focused on reducing overhead, maintaining close, constructive relationships with stakeholders, and fulfilling the BOE's commitment to fairness, effectiveness, and transparency.


Cody also serves as President of the San Diego Unified School Board.San Diego Unified is the second largest district in the state, with 95,000 students, 14,000 employees, and a $1.6 billion budget.
Under Dr. Petterson’s presidency, the district became the first in the country to adopt student wellness as its number one goal, recognizing that physical, emotional, and social wellness are the foundation of all growth and learning.
The district also adopted the most ambitious education workforce housing agenda in the country; San Diego Unified is on track to award contracts for the production of 1,500 units of affordable housing for its teachers and other staff on five sites in December 2025.
The district also joined the San Diego Community College District to form the San Diego Regional Housing Finance Authority, of which Dr. Petterson is Chair.

Cody has also served on the boards of a wide variety of civic organizations, including the San Diego River Conservancy, San Diego International Sister Cities Association, Volcan Mountain Foundation, Sierra Club San Diego, Resource Conservation District of Greater San Diego, and La Jolla Town Council. He also lectures, time permitting, in the UCSD Anthropology Department. When he isn’t working, making school lunches, or helping with homework, Cody is an ocean swimmer and avid reader.
Cody Petterson
Board of Equalization
LEADERSHIP ON THE ISSUES THAT MATTER
Cody's Priorities
Leading on Housing Affordability
Cody will build on the housing work he has helped lead at the San Diego Unified School District and San Diego Regional Housing Finance Authority to champion legislation and collaborations between public agencies, housing developers, and labor partners to produce and preserve affordable housing that brings working families, young families, and children back into our cities and communities.
Improving Property Tax Assessment and Appeals
Work with County Assessors, taxpayers, tax professionals, and the BOE’s legal and assessment staff to improve the efficiency, fairness, and ease of property tax assessments and appeals.This will require innovative solutions and legislation, particularly for our rural counties, many of whom lack the staffing and economies of scale to implement proven solutions without support and collaboration.
Increasing the Efficiency and Effectiveness of the BOE
In his time as Chief Deputy at the BOE, the Fourth District has consolidated staffing, eliminated overhead, and dramatically reduced facilities costs. As an elected member, Cody will continue to identify opportunities to increase the cost-efficiency of Board of Equalization operations and oversight, ensuring responsible stewardship of public funds and the effective oversight of our professional bureaucracies.
Fairness, Transparency, Accountability
Cody will ensure that the assessment of State-Assessed Properties, hearing of tax appeals, and oversight and equalization of County assessment practices are fair, transparent, and accountable.
Preparing a New Generation of Assessment Professionals
Cody will help to train and certify a new generation of assessment professionals capable of accurately, consistently, and efficiently evaluating California’s diverse and dynamic residential and commercial properties.
Promoting Greater Public Awareness of Critical Changes in Property Tax Law
Cody will collaborate with County Assessors to increase public awareness of critical changes in state law--especially those associated with 2020's Proposition 19--which can have profound impacts on homeowners and inheritors.
Cody Petterson
Board of Equalization
ENDORSEMENTS
California Leaders Endorse Cody Petterson for BOE District 4

Congressman Juan Vargas

California Assemblymember Tasha Boerner

California State Senator Akilah Weber Pierson

CA State Board of Equalization Member Mike Schaefer

San Diego County Supervisor Monica Montgomery Steppe

San Diego County Supervisor Terra Lawson-Remer

San Diego County Supervisor Paloma Aguirre

San Diego City Councilmember Joe LaCava

San Diego City Councilmember Sean Elo-Rivera

San Diego City Councilmember Kent Lee

Chula Vista City Councilmember Michael Inzunza

Lemon Grove Mayor Alysson Snow

Solana Beach Mayor Lesa Heebner

SDUSD Trustee Richard Barrera

SDUSD Trustee Shana Hazan

SDUSD Trustee Sabrina Bazzo

SDUSD Trustee Sharon Whitehurst-Payne

Grossmont Cuyamaca Community College District Trustee Debbie Justeson

Grossmont Cuyamaca Community College District Trustee Julie Schorr

San Diego County Board of Education Trustee Gregg Robinson

San Diego County Board of Education Trustee Erin Evans
The following is a partial list of endorsements for Dr. Cody Petterson.Congressman Juan VargasCalifornia State Senator Akilah Weber Pierson
California Assemblymember Tasha BoernerCA State Board of Equalization Member Mike SchaeferSan Diego County Supervisor Terra Lawson-Remer
San Diego County Supervisor Monica Montgomery Steppe
San Diego County Supervisor Paloma AguirreSolana Beach Mayor Lesa Heebner
Lemon Grove Mayor Alysson SnowSan Diego City Councilmember Joe LaCava
San Diego City Councilmember Kent Lee
San Diego City Councilmember Sean Elo-RiveraChula Vista City Councilmember Michael InzunzaSan Diego County Board of Education Trustee Gregg Robinson
San Diego County Board of Education Trustee Erin EvansSDUSD Trustee Richard Barrera
SDUSD Trustee Shana Hazan
SDUSD Trustee Sabrina Bazzo
SDUSD Trustee Sharon Whitehurst-PayneGrossmont Cuyamaca Community College District Trustee Julie Schorr
Grossmont Cuyamaca Community College District Trustee Debbie Justeson
Cody Petterson
Board of Equalization
CALIFORNIA BOARD OF EQUALIZATION
About the BOE 4th District
The California State Board of Equalization Fourth District encompasses four counties in their entirety—San Diego, Orange, Riverside, and Imperial—as well as the southern portion of San Bernardino County.It is a vast district that spans 17,500 square miles, boasts 93 cities, and is home to 10 million residents.With an estimated GDP of more $800 billion, it is a region of bustling, dizzyingly diverse industry and services, cutting-edge technological innovation, and world-class research universities.If the Fourth District were its own country, it would have the 20th largest economy in the world.
About the BOE
The California State Board of Equalization (BOE) was established in California’s 1879 Constitution to “equalize the valuation of the taxable property” across California’s (now) 58 counties.As additional taxes were adopted by the State of California, a number of them were allocated to the BOE for assessment or appeal, including the Corporation Franchise Taxes, Gross Receipts Taxes on utilities, Bank Share Tax, Alcoholic Beverage Tax, and Private Railroad Car Tax.By the 2000s, the BOE had grown to collect nearly $60 billion in tax revenue. In 2017, however, Governor Jerry Brown signed Assembly Bill 102, which created the California Department of Tax and Fee Administration and the Office of Tax Appeals and allocated many of the Board of Equalization’s accumulated statutory responsibilities and authorities to them, leaving a streamlined organization dedicated strictly to performing those roles initially allocated to it in the Constitution.The Board of Equalization annually assesses property values for roughly $167 billion in State-Assessed Property, predominately from oil and gas utilities, telecommunications, and railroads. This generates around $2.6 billion in revenue for the state.It hears all appeals for refund or redetermination for the Tax on Insurers Program, which generates $3.2 billion in revenue, as well as the Alcoholic Beverage Tax Program, which collects $420 million in revenue.In service of its constitutional mandate, the BOE also issues what are called Letters to Assessors. These letters are intended to make county assessment decisions consistent statewide and across counties, aggregating, summarizing, and interpreting state laws, rules, and court decisions.The Board also certifies appraisers and assessment analysts for property taxation. Additionally, the Chair of the BOE sits on the California State Franchise Tax Board.
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