# Board of Equalization, District 4 (local, San Bernardino County)

URL: https://www.californiapeople.org/local/boe-4

- title: Board of Equalization, District 4
- office: Board of Equalization
- cities: [chino, chino-hills, montclair, ontario, upland, rancho-cucamonga]

## Key findings
- **In this county, District 4 covers the West End:** Chino, Chino Hills, Montclair, Ontario, Upland and nearly all of Rancho Cucamonga. The rest of the district is Orange, Riverside, San Diego and Imperial counties. Check your sample ballot to confirm which BOE district you're in. [^1][^2][^3]
- **Open seat:** Orange councilman and taxpayer-group president **Denis Bilodeau (R)** vs. **State Sen. Tom Umberg (D)**. Bilodeau led the June primary with **45.1%**. Umberg took **20.7%**, ahead of fellow Democrats Cody Petterson (18.4%) and Martin Arias (14.3%). No incumbent is running. [^4][^5]
- **Umberg is the author of Prop 4** (SB 42, written with two other senators), the measure on this same ballot that lifts the ban on spending public money on campaigns (this guide leans no). He's running for an office whose remaining duties center on property tax, including advising county assessors. [^6][^7][^8][^3]
- The BOE **lost most of its power in 2017**. It now advises county assessors, values utility and railroad property, and hears some appeals. [^9][^3]

## Board of Equalization, District 4
### Denis Bilodeau (R)
- **At a glance:** On the Orange County Water District board since 2000 and an Orange city councilmember; primary ballot designation "Taxpayer Association President." [^4][^9][^10] Platform in his 2022 Ballotpedia survey: protect Prop 13, **suspend the gas tax**, oppose all tax increases. [^4] Endorsed by the California Republican Party, the Howard Jarvis Taxpayers Association and Reform California. [^9][^3]
- **Red flags:**
  - The board's remaining duties (advising assessors, valuing utility and railroad property, some appeals) don't include setting or suspending the gas tax. His main pitch is aimed at a job this board doesn't do. [^9][^3]
  - He hasn't answered Ballotpedia's candidate survey since 2022, and I found no independent reporting on his 26-year water-board record. [^4]

### Tom Umberg (D)
- **At a glance:** Army veteran (Reserve colonel), former federal prosecutor and deputy national drug-policy director. Assembly 1990–1994 and 2004–2006, state Senate since 2018 (Santa Ana); chaired Senate Judiciary. Wrote the CARE Court law (SB 1338) and the motel-to-housing law used for Project Homekey (SB 450). Endorsed by SEIU California, the California Teachers Association and Equality California. [^11][^3][^9]
- **What he says he'd do:** He wants the board to have more investigative power and resources, and says he is most interested in its oversight of county assessors, citing assessors in San Bernardino and Los Angeles who were arrested on felony charges. [^3]
- **Red flags:**
  - **Author of Prop 4 (SB 42).** If it passes, state and local governments could create taxpayer-funded campaign programs, and legislators, not voters, would design any state program. [^6][^8]
  - **FPPC warning letter (2024):** he filed late a required report on a **$6,255** payment Wells Fargo made at his request to Templo Calvario. He filed it before regulators contacted him and paid no fine. [^12]
  - The board "has long been a launching pad to higher offices." [^3] He'd be moving from the Senate to a much less powerful office.

## What we're not asking
- **Would either vote to shrink or abolish the board?** Neither has said, and both are asking for a four-year term on a body with little power.
- **Assessor oversight is the real job.** Ask each candidate what they'd do about assessor misconduct. Umberg named it; Bilodeau hasn't addressed it in the sources I found.

## Sources
[^1]: SB County Registrar, Nov 8, 2022 general election district canvass. https://uploads.rov.sbcounty.gov/rov/Elections/2022/1108/Results/District%20Total%20Canvass_20221208065549922.pdf
[^2]: SB County Registrar, June 2, 2026 primary statement of votes. https://uploads.rov.sbcounty.gov/ROV/Elections/2026/0602/Results/Report_SSOV.pdf
[^3]: LAist, 2026 general election guide, BOE District 4. https://laist.com/news/politics/voter-guides/2026-election-california-general-board-of-equalization-district-4
[^4]: Ballotpedia, Denis Bilodeau (includes 2026 primary results). https://ballotpedia.org/Denis_Bilodeau_(California)
[^5]: Ballotpedia, 2026 BOE elections (no incumbent in District 4): ,_2026. https://ballotpedia.org/California_State_Board_of_Equalization_election
[^6]: SoS, Prop 4 (SB 42, Umberg) contribution totals page. https://www.sos.ca.gov/campaign-lobbying/helpful-resources/measure-contributions/2026-ballot-measure-contribution-totals/proposition-4-sb-42-umberg-political-reform-act-1974-public-campaign-financing-california-fair-elections-act-2026-ch-245-2025
[^7]: Sen. Umberg press release on SB 42 (Aug 28, 2025). https://sd34.senate.ca.gov/news/legislators-and-advocates-rally-behind-california-fair-elections-act
[^8]: LAO, Prop 4 analysis. https://lao.ca.gov/ballot/2026/prop4-110326.pdf
[^9]: CalMatters, 2026 voter guide, Board of Equalization. https://calmatters.org/california-voter-guide-2026/board-of-equalization/
[^10]: SoS candidate list, Board of Equalization (June 2026 primary). https://elections.cdn.sos.ca.gov/statewide-elections/2026-primary/boe.pdf
[^11]: Wikipedia, Tom Umberg. https://en.wikipedia.org/wiki/Tom_Umberg
[^12]: FPPC, warning letter to Tom Umberg (Mar 11, 2024). https://www.fppc.ca.gov/siteassets/documents/enforcement_div/enf_letters/2024/07-26-24/tom-umberg-wl-202400325.pdf
[^13]: LAist, BOE candidates (May 25, 2026). https://laist.com/news/education/lawmakers-stripped-the-board-of-equalization-of-power-now-theyre-fighting-to-join-it