Where Tom Stands
Fighting for Taxpayers. Demanding Accountability. Delivering Reform.
The Board of Equalization makes decisions that affect what Californians pay and how much local communities receive. It oversees property tax assessments, ensures large corporations and utilities are paying what they owe, and plays a direct role in funding schools and local services.
Tom Umberg will bring thorough oversight, independent judgment, and a willingness to ask hard questions when something doesn’t add up.
Tom has spent his career investigating fraud, holding institutions accountable, and making sure the rules are applied fairly. That is the approach he will bring to every decision on the Board.
MAKE A CONTRIBUTION
Tom on the Issues
Protecting Taxpayers from Fraud and Misuse
Taxpayer dollars should be protected, not wasted or abused.
Tom Umberg built his career holding people accountable when they break the rules. As a federal prosecutor, he handled cases involving fraud, public corruption, and misuse of taxpayer funds. He protected retirement savings from theft and went after those who tried to game the system.
That same mindset matters at the Board of Equalization, where billions of dollars are assessed and decisions can directly affect what Californians pay.
On the BOE, Tom will:
- Act as an independent watchdog to catch fraud, waste, and abuse
- Push for strong oversight of how taxes are assessed and collected
- Make sure tax dollars go where they are supposed to go, including schools and local services
- Use his experience investigating financial crimes to spot problems and take action
Fairness for Families and Small Businesses
California’s tax system should be straightforward and applied the same way to everyone.
Families should not pay more because of a mistake. Small businesses should not be at a disadvantage because they cannot afford teams of lawyers. And no one should feel like the system is stacked against them.
Tom Umberg understands how confusing and inconsistent the system can be. In the Legislature, he worked to stop unfair tax increases, protect retirement savings, and push for greater accountability in how public dollars are managed.
Tom also knows what it means to run a small business. He founded and built a veteran-owned law firm in Orange County, recognized among California’s top boutique practices. He has made payroll, managed employees, and dealt with the day-to-day reality of regulations and compliance.
At the Board of Equalization, the goal is simple. Make the system fair, understandable, and consistent.
On the BOE, Tom will:
- Fight for clarity, consistency, and fairness in how tax rules are applied
- Advocate for small businesses navigating an often-opaque appeals system
- Ensure the BOE’s processes are accessible and understandable for ordinary Californians
- Protect homeowners from arbitrary or inaccurate assessments
Holding Corporations and Utilities Accountable
Major corporations and utilities operating in California hold enormous influence over state and local revenues. When they are under-assessed local governments and school districts lose millions of dollars in funding they are legally owed.
The BOE is the body responsible for assessing utility properties. That role demands independence, technical expertise, and the willingness to push back against well-financed legal and lobbying pressure.
Tom Umberg has never backed down from powerful interests when the law and the public interest were on his side.
On the BOE, Tom will:
- Ensure large corporations and utilities are assessed accurately and held to the same standards as everyone else
- Make sure local communities receive every dollar they are owed from utility property assessments
- Demand transparency in the assessment process so the public can see how decisions are made
Reducing the Influence of Special Interests
Tom Umberg believes public decisions should be made based on facts and the law, not who has the most money or political connections.
In the Legislature, he authored the California Fair Elections Act to give voters the option to limit the influence of big money in politics and make elections fairer and more competitive.
That same principle matters at the Board of Equalization, where decisions about property values and tax assessments can have major financial consequences
On the BOE, Tom will:
- Refuse to let special interests influence how assessments are conducted
- Operate transparently so the public can see how decisions are made
- Support structural reforms to the BOE that improve accountability and make it harder for special interests to manipulate the system
Consumer Protection and Accountability
Tom Umberg has a track record of standing up for people when the system is tilted against them.
In the Legislature, he took on big corporations that try to dodge responsibility. He cracked down on corporate policies that block people from holding companies accountable, strengthened protections against price gouging during emergencies, and made it easier for car buyers to get a fair outcome when they’ve been sold a defective vehicle.
He also passed a law to cancel government contracts won through bribery, because public money should never reward corruption.
The same problem shows up in our tax system. The rules are complex, the stakes are high, and the people with the most resources often have the biggest advantage.
On the BOE, Tom will:
- Make sure the rules are applied fairly, not tilted toward those with the most lawyer
- Push for clearer, more transparent decisions so people understand how the system works
- Stand up for taxpayers, small businesses, and communities when the system isn’t working the way it should
Standing Up for California Against Federal Overreach
California is in a fight. The Trump Administration has targeted our state with budget cuts, regulatory attacks, and federal overreach that threatens everything from wildfire relief funding to immigrant communities. California is still waiting for federal reimbursements from the devastating fires earlier this year.
Tom Umberg has been willing to stand up when it matters. He authored the “No Kings” legislation to uphold constitutional limits and has called out federal actions that cross the line.
But this is also about making sure California gets what it is owed.
On the BOE, Tom will:
- Make sure California claims every dollar it is owed, so the burden doesn’t fall on local taxpayers
- Use his experience in state and federal government to push back when funding is delayed or denied
- Stand up publicly when federal actions threaten California communities or undermine our tax base