State Board of Equalization, District 3 — Mike Gipson vs. Samuel P. Sukaton

November 3, 2026 California ballot. AI-generated analysis. Your sample ballot and official voter guide are the official documents; the links below let you check each claim. This page explains what is on the ballot; it is not legal advice.

Voting Clarity's research is done by Claude, an AI made by Anthropic. Anthropic gave no money to either candidate in this race [1].

Current as of October 16, 2026 · voting-clarity.org

At a glance

• Your district: Los Angeles County is all one Board of Equalization district, District 3. The whole City of Los Angeles is inside it, so every City of Los Angeles voter sees this race. [2]

• Who is on the ballot (Secretary of State's certified list): [3]

  • Mike Gipson (Democratic), ballot title "State Assemblymember/Father."

  • Samuel P. Sukaton (Democratic), ballot title "Labor Union Organizer."

• Order of names: For this office, the order on your ballot can change by Assembly district. Check your sample ballot (see Key Questions, item 0). [4]

• What the board does today: It is a tax board. It checks how counties value property for tax. It values property of utility and railroad companies. It assesses taxes on insurers, and it assesses and collects taxes on alcohol. It also does a few smaller tax jobs. In 2017 the state moved most of its other work, such as collecting sales taxes and hearing most tax appeals, to other state offices. [5][6][7][8]

• Rules to hold the seat: Live in the district, work full time for the state, serve no more than two four-year terms. [5][9][10]

• Gipson's experience listed in his own voter guide statement: Member of the California Assembly, chair of the Assembly committee that handles tax law, former chief of staff to a Board of Equalization chairman, city council member, police officer. [11]

• Sukaton's experience: No candidate statement in the official voter guide. A news guide quotes his campaign website: "union organizer, policy leader, and former Jeopardy! contestant." The guide also says he was a regional campaign director for Bernie Sanders's 2020 presidential campaign in the Inland Empire and Orange County. [11][12]

• Primary result (June 2, 2026): Gipson 27.9 percent, Sukaton 18.2 percent of the votes cast; these were the top two of ten candidates. [13]

Your Vote:

Vote for one. This office uses California's top-two system. In the primary, any voter may vote for any candidate, whatever the party. The two candidates with the most votes move on to November, whatever their party. [14][15] A candidate may have a party preference shown on the ballot. [15] The Secretary of State's certified list shows Democratic for both candidates. [3] The winner serves a four-year term. The candidate with more of the votes cast in District 3 wins. [5][13]

Summary

The Board of Equalization is California's elected tax board. It has five voting members: four elected from districts and the state Controller. [5] Los Angeles County is District 3. [2] The law now says the board "shall continue to only have" a short list of duties. [6] Most of what the board used to do moved in 2017 to a new Department of Tax and Fee Administration and an Office of Tax Appeals. [6][7][8]

The law reviewed lists a residency rule, a full-time rule and a two-term limit for members. It does not list a required degree, license or years of experience. [5][9][10] This page does not say any candidate is or is not qualified. It lists what each candidate's official records and own words show about work related to the board's duties, so readers can compare.

Ten candidates ran in the June 2026 primary. Two Democrats advanced. [13]

More detail: see "What the board does today" and "Key Questions Answered."

What the board does today

Duties. State law lists these duties, using the words "shall continue to only have": [6]

1. Reviewing, equalizing or adjusting a property tax assessment under section 11 of Article XIII of the California Constitution. [5][6]

2. Measuring county assessment levels and adjusting secured local assessment rolls under section 18 of Article XIII. [5][6]

3. Assessing, and equalizing the assessment of, pipelines, flumes, canals, ditches and aqueducts lying within two or more counties. The same duty covers property (except franchises) owned or used by regulated railway, telegraph or telephone companies. It also covers car companies operating on railways in the state, and companies transmitting or selling gas or electricity. [5][6]

4. Assessing taxes on insurers. [5][6]

5. Assessing and collecting excise taxes on the manufacture, importation and sale of alcoholic beverages. [6]

6. Running two property tax exemption programs: the welfare exemption and the veterans' organization exemption. [6]

7. Receiving the change in ownership statement required when control or ownership of a corporation, partnership, limited liability company or other legal entity changes. [6]

8. Running the Tax-Rate Area System (the map that decides which local tax rates apply where). [6]

Also: the board retained the duty to adjust the motor vehicle fuel tax rate for the 2018-19 fiscal year. [6]

What moved in 2017. A 2017 law (Assembly Bill 102, "The Taxpayer Transparency and Fairness Act of 2017") created the California Department of Tax and Fee Administration, led by a director the Governor appoints. [7][16] Since January 1, 2018 the board has no authority over the tax appeals work given to the Office of Tax Appeals. [6][8]

Limits on a member. A member has no authority to appoint, remove, discipline, assign, reassign, promote, demote or give orders to any board employee. A member cannot modify or approve a budget change proposal for the board or the California Department of Tax and Fee Administration. A member cannot represent a person in a hearing before the board until one year after the member's term ends or the member leaves the board. Each member has one Sacramento office, one district office and two exempt staff. [6]

Legal requirements to hold the seat

• Live in the district: the member must be an inhabitant of the district; if not, or if the member stops living there, the seat is vacant. [9]

• Full time: the member must devote entire time to state service in the board's duties. [10]

• Term: elected for four years at the election for Governor; no more than two terms. [5]

• Education, license or experience: none listed in the constitutional article or Government Code sections read. [5][6][9][10]

Key Questions Answered

Same questions, same order for each candidate.

Mike Gipson

0. Ballot designation and order: "State Assemblymember/Father." The Secretary of State certified list dated August 27, 2026 shows this designation. [3] The same designation appears on the Secretary of State's certified list for the June 2, 2026 primary (dated March 26, 2026, page 8 of 53). [17] Order of names: the Secretary of State uses a randomized alphabet to set the order in the lowest-numbered Assembly district where this race is on the ballot. In each following Assembly district, the name that was first moves to last. The other names stay in the same order. Los Angeles County has many Assembly districts, so the order on your ballot depends on yours. Check your sample ballot. [4]

1. Background (self-reported, official voter guide statement): Born and raised in Los Angeles. Worked for service employee and public educator unions, as a local city councilmember and as a police officer. Currently a member of the California Assembly. Formerly chief of staff to a former Board of Equalization chairman. Chairs the Assembly Revenue and Taxation Committee, which the statement says oversees the Board of Equalization. [11]

2. Official record related to the board's duties: Lead author of Assembly Bill 2172 (2026), signed September 27, 2026 (Chapter 585, Statutes of 2026). Lead author of Assembly Bill 245 (2025), a property tax bill signed October 10, 2025 (Chapter 530, Statutes of 2025). [18] See "Their records, side by side." [19][20][21] Floor votes on the 2017 law that moved the board's duties: see the table. [22]

3. Stated priorities (own words, voter guide statement): "to fight for fairness, transparency, and accountability in our tax system"; "close tax loopholes that wealthy insiders and powerful corporations exploit to avoid paying their fair share." [11] Campaign website (self-reported): "FAIRNESS. TRANSPARENCY. ACCOUNTABILITY."; he is running "to ensure big corporations pay their fair share, protect taxpayers, and increase transparency at the BOE." [23]

4. Positions on the main issues: The main issue is the board's role in property tax assessment (the focus of the "What's at stake" section of the LAist and CalMatters voter guide). [12] None found.

5. Money (California Secretary of State Cal-Access; figures are through September 19, 2026, from the report filed September 24, 2026): Committee "Gipson for Board of Equalization 2026." Contributions from January 1 to September 19, 2026: $376,224.47 ($364,565.00 monetary and $11,659.47 non-monetary). Expenditures in the same period: $689,270.70 ($677,611.23 in payments and $11,659.47 non-monetary). Cash on hand on September 19, 2026: $51,737.85. [24] Expenditures are larger than 2026 contributions because the committee began 2026 with $364,784.08 in cash. That figure is from its report for January 1 to April 18, 2026. [25] Accepted voluntary spending limits for the 2026 election: yes. [26] Itemized contributions dated January 1 to September 19, 2026 total $376,109.47 of the $376,224.47 filed. The listing does not itemize the remaining $115.00. Largest contributors, combined by name: Service Employees International Union California State Council, $39,200.00; California Real Estate Political Action Committee (PAC), $19,600.00; California Teachers Association Association for Better Citizenship, $10,000.00; State Building and Construction Trades Council of California Political Action Committee, $9,800.00; Watson Land Company, $9,800.00. [27] Independent spending supporting him (spending by other groups, not by his committee; Cal-Access report checked October 19, 2026): Golden State Forward, October 8, 2026, $6,750.00 for billboards and $507.00 for billboard design; Los Angeles County Democratic Party, May 19, 2026, $1,688.80, described on the report as member communication, postage and literature. Independent spending opposing him: None found. [28] A second committee he controls, a ballot-measure committee, reported $0.00 in contributions and $6,950.00 in expenditures for January 1 to September 19, 2026. [26] Cal-Access states that late contribution filings are not included in these totals. [26] Late contributions since the September 19 report (Cal-Access list "Late and $5000+ Contributions Received," read October 19, 2026): 34 contributions dated September 20 through October 17, 2026. They total $119,626.12. Of that, $1,926.12 is non-monetary (two California Democratic Party entries). Largest: United Domestic Workers of America Action Fund, $19,600.00 (October 14); Comcast Financial Agency Corporation, $9,800.00 (October 6); Novo Nordisk Inc., $8,000.00 (October 2); California State Association of Electrical Workers, $7,500.00 (October 14); Los Angeles Police Protective League PAC, $7,000.00 (September 29). Four more entries are dated September 19 (filed September 21) and total $21,400.00. The list does not show whether the filed report already counts them. [29]

6. Endorsements (self-reported; no official body lists endorsements): In his voter guide statement: "nurses, construction workers, police, firefighters, classroom teachers and Democrats." [11] His campaign website lists endorsements in several groups. This is a partial list; the website lists more. Labor unions include Service Employees International Union California State Council, California Teachers Association, California Federation of Teachers and American Federation of State, County and Municipal Employees California PEOPLE. Advocacy organizations include the California Democratic Party and Planned Parenthood Affiliates of California. Public safety organizations: California Professional Firefighters and Los Angeles Police Protective League. Elected officials include Governor Gavin Newsom, Attorney General Rob Bonta, State Controller Malia Cohen, State Treasurer Fiona Ma and Board of Equalization member Tony Vazquez. [30] A news guide (not self-reported) lists as his key endorsements the California Democratic Party, California Labor Federation and California Teachers Association. [12]

7. Official-record items (Fair Political Practices Commission enforcement search, October 16, 2026): Three records name him. (a) Stipulation, Decision and Order, Fair Political Practices Commission No. 2024-00544, published August 2024: as a State Assemblymember he filed nine behested payment reports (Form 803) late. The reports were due between May 3, 2023 and August 11, 2023 and were filed December 13, 2023. The reports covered nine payments of $6,000 to $15,000 each to The Council of State Governments West. The nine payors were Pfizer, Western States Petroleum Association, Rostum, Genentech, Fresenius Medical Care North America, Strategies 360, American Chemistry Council, Kroger and PhRMA. Penalty: nine counts at $200 per count, $1,800 total. The order lists these factors: he has filed all relevant reports. He had no Commission late-filing penalty in the past five years. There was no perceived or actual personal benefit to him or a family member. In the order's words, "The maker of the payment is not a named party in, or the subject of, a governmental decision before the behestor or behestor's agency while the decision is pending and within three months before or after the decision was rendered." The order also states: "The amount reported late was less than $50,000 for a single report." It says the amount, divided by the number of officials taking part in the behest, "was less than $50,000." The extent and gravity of the public harm was not more than minimal. There was no evidence of intent to conceal. The order also says he must pay any late-filing penalties the filing officer assesses separately. [31] (b) No Action Closure Letter, No. 2026-00369, dated July 21, 2026. An AdWatch complaint said the committee left the required advertisement disclosure off the cover or header photo of its Facebook page. The Enforcement Division closed the matter without further action. The reason given: the respondents completed the Commission's Political Reform Education Program course on advertisements. [32] (c) Advisory Letter, No. 2021-00482, dated June 30, 2021. A referral alleged he did not timely file a behested payment report for a May 29, 2019 Los Angeles Conservation Corps luncheon. The Enforcement Division closed the matter. The reason given: that organization did not provide the information needed to file, so none of the listed public officials could file on time. [33]

8. Criminal charges (searched October 16, 2026: U.S. Department of Justice website, California Attorney General press releases, Los Angeles County District Attorney news and website search): None found. [34] [35] [36]

9. Primary result and past races: June 2, 2026 primary: 516,324 votes, 27.9 percent. [13] Earlier races listed by Cal-Access: Assembly District 55 special election 2007 (listed as lost); Assembly District 64 primary and general elections 2014, 2016, 2018 and 2020 (listed as won); Assembly District 65 primary and general elections 2022 and 2024 (listed as won); Assembly District 54 special election 2018 (result listed as "undecided"). [26]

10. Accusations between candidates: None found.

Samuel P. Sukaton

0. Ballot designation and order: "Labor Union Organizer." The Secretary of State certified list dated August 27, 2026 shows this designation. [3] The same designation appears on the certified list for the June 2, 2026 primary (page 8 of 53). [17] The order of names on your ballot depends on your Assembly district; see Mike Gipson, item 0. Check your sample ballot.

1. Background (self-reported, campaign website): The official voter guide shows "No candidate statement." [11] His campaign website calls him a "union organizer, policy leader, and former Jeopardy! contestant." It says he "directed Senator Bernie Sanders's 2020 campaign in Inland Southern California." It says he "led climate budget investment and redistricting campaigns with California Environmental Voters." It says he is "Lead Organizer for AFT Local 1521, the LA Community College Faculty Guild" (AFT is the American Federation of Teachers). [37] The LAist and CalMatters news guide reports the same website description. It also says he was a regional campaign director for Sanders's 2020 presidential campaign in the Inland Empire and Orange County. [12]

2. Official record related to the board's duties: None found.

3. Stated priorities (own words, campaign website, self-reported): No candidate statement in the official voter guide. [11] His website lists what he "will focus on" at the board: "Fair and uniform assessments," "Transparency and modernization" (including "opportunities to raise new revenue with things like split-roll"), "Fiscal responsibility," and "Equitable growth." [37]

4. Positions on the main issues: The main issue is the board's role in property tax assessment (the focus of the "What's at stake" section of the LAist and CalMatters voter guide). [12] His campaign website (self-reported) lists "Fair and uniform assessments" and "opportunities to raise new revenue with things like split-roll." [37]

5. Money (California Secretary of State Cal-Access; figures are through September 19, 2026, from the report filed September 24, 2026): Committee "Sukaton for State Board of Equalization 2026." Contributions from January 1 to September 19, 2026: $30,592.61 (all monetary; $0.00 non-monetary). Expenditures in the same period: $34,911.79 ($24,399.84 in payments and $10,511.95 in accrued expenses, meaning unpaid bills). Cash on hand on September 19, 2026: $19,144.29; outstanding debts: $10,511.95. [38] Expenditures are larger than contributions because $10,511.95 of the total is unpaid bills. The payments made ($24,399.84) are smaller than the contributions received. [38] Accepted voluntary spending limits for the 2026 election: no. [39] Itemized contributions dated January 1 to September 19, 2026 total $27,147.50 of the $30,592.61 filed. The listing does not itemize the remaining $3,445.11. Largest contributors, combined by name: Los Angeles College Faculty Guild Committee on Political Education (COPE), $10,800.00; Beryl Tobing, $2,250.00; California Federation of Teachers Committee on Political Education, $1,500.00; Sandra Tobing, $1,000.00; Maria Yefimova, $1,000.00. [40] Independent spending supporting or opposing him (Cal-Access report checked October 19, 2026): None found. [41] No other committee is listed for him. [39] Cal-Access states that late contribution filings are not included in these totals. [39] Late contributions since the September 19 report (Cal-Access list "Late and $5000+ Contributions Received," read October 19, 2026): none dated after September 19, 2026. The most recent entry is $1,500.00 from California Federation of Teachers COPE, dated September 19, 2026 and filed September 21, 2026. [42]

6. Endorsements (self-reported; no official body lists endorsements): His campaign website lists none. [11][37] A news guide (not self-reported) lists as his key endorsements Americans for Democratic Action - Southern California, California Environmental Voters and Knock LA. [12]

7. Official-record items (Fair Political Practices Commission enforcement search, October 16, 2026): None found. [43]

8. Criminal charges (searched October 16, 2026: U.S. Department of Justice website, California Attorney General press releases, Los Angeles County District Attorney news and website search): None found. [44] [45] [46]

9. Primary result and past races: June 2, 2026 primary: 337,313 votes, 18.2 percent. [13] Earlier races listed by Cal-Access: Assembly District 54 special election 2018 (result listed as "undecided"). [39]

10. Accusations between candidates: None found.

The candidates at a glance (table)

Their records, side by side

Compare each stated goal with the official result. The "What's at stake" section of the LAist and CalMatters voter guide focuses on the board's role in property tax assessment after lawmakers removed its wider powers in 2017. [12] Rows are listed only where at least one candidate acted.

Announced support or opposition for a specific bill: none found for either candidate on their campaign websites, read October 16, 2026. For Gipson, the pages read were the home, about and "Get the facts" pages. For Sukaton, they were the home and plans pages. [23][37] Gipson's own bills on this issue: the Legislature's bill search website was searched for 2025-26 bills with him as author, using property tax assessment terms. It found AB 2172 and AB 245 as the two property tax assessment bills, so they are the rows above. His votes on other members' bills about property tax assessment were not searched. Sukaton's official roles: None found.

Foreign-influence check

Same check for every candidate and every foreign government: (a) travel or gifts paid by a foreign government (state Form 700 financial disclosures); (b) registration as a foreign government's agent (U.S. Justice Department Foreign Agents Registration Act database); (c) federal charges involving acting for a foreign government. Meetings or contacts alone are not reported.

Sources

Numbering: each number points to one source.

1. California Secretary of State, Cal-Access, Anthropic PBC (filer 1491817), checked October 16, 2026. cal-access.sos.ca.gov/Campaign/Committees/Detail.aspx?id=1491817

2. California Secretary of State, Official Voter Information Guide, "California Board of Equalization Districts." voterguide.sos.ca.gov/voter-info/boe-map.htm

3. California Secretary of State, "November 3, 2026, General Election, Official Certified List of Candidates," dated 8/27/2026, Board of Equalization Member District 3 (page 4 of 41 as printed). elections.cdn.sos.ca.gov/statewide-elections/2026-general/cert-list-candidates.pdf

4. California Elections Code section 13111, subdivision (d), read October 16, 2026. leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=ELEC&sectionNum=13111.

5. California Constitution, Article XIII, secs. 11, 17, 18, 19, 28. leginfo.legislature.ca.gov

6. Government Code sec. 15600 (as amended 2020), read in full October 16, 2026. leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=15600

7. Government Code sec. 15570 (added 2017). leginfo.legislature.ca.gov

8. Government Code sec. 15672. leginfo.legislature.ca.gov

9. Government Code sec. 15602. leginfo.legislature.ca.gov

10. Government Code sec. 15603. leginfo.legislature.ca.gov

11. California Secretary of State, Official Voter Information Guide, "Board of Equalization Candidate Statements." voterguide.sos.ca.gov/candidates/boe-candidate-statements.htm

12. LAist and CalMatters, "California Board of Equalization District 3: Who's running and why it matters," published October 4, 2026, updated October 14, 2026. laist.com/news/politics/voter-guides/2026-election-california-general-board-of-equalization-district-3

13. California Secretary of State, June 2, 2026 Primary Election Statement of Vote, Board of Equalization (73-boe.pdf), 3rd Board of Equalization District. elections.cdn.sos.ca.gov/sov/2026-primary/sov/73-boe.pdf

14. California Constitution, Article II, sec. 5, read in full October 16, 2026. leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS&sectionNum=SEC.%205.&article=II

15. California Elections Code sec. 359.5, read in full October 16, 2026. leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=ELEC&sectionNum=359.5

16. Assembly Bill 102 (2017) bill text and digest. leginfo.legislature.ca.gov

17. California Secretary of State, Official Certified List of Candidates for the June 2, 2026 statewide direct primary, dated March 26, 2026, Board of Equalization Member District 3 (page 8 of 53). elections.cdn.sos.ca.gov/statewide-elections/2026-primary/cert-list-candidates.pdf

18. AB 245 (2025-26), bill status, bill text with Legislative Counsel's Digest, and bill votes (Assembly Floor June 3, 2025 and September 12, 2025), read October 16, 2026. leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB245 , leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260AB245 and leginfo.legislature.ca.gov/faces/billVotesClient.xhtml?bill_id=202520260AB245

19. AB 2172 (2025-26), bill status. leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2172

20. AB 2172 bill text and digest. leginfo.legislature.ca.gov

21. AB 2172 bill votes. leginfo.legislature.ca.gov

22. AB 102 (2017) bill votes. leginfo.legislature.ca.gov/faces/billVotesClient.xhtml?bill_id=201720180AB102

23. Mike Gipson campaign website (self-reported). www.mikegipson.net/

24. Cal-Access, Form 460 for Gipson for Board of Equalization 2026, January 1 to September 19, 2026 (filing 3199365, amendment 0). cal-access.sos.ca.gov/PDFGen/pdfgen.prg?filingid=3199365&amendid=0

25. Cal-Access, Form 460 for Gipson for Board of Equalization 2026, January 1 to April 18, 2026 (filing 3138879, amendment 1). cal-access.sos.ca.gov/PDFGen/pdfgen.prg?filingid=3138879&amendid=1

26. Cal-Access, candidate page, Mike Gipson (id 1299805). cal-access.sos.ca.gov/Campaign/Candidates/Detail.aspx?id=1299805

27. Cal-Access, contributions received, Gipson committee (id 1471779). cal-access.sos.ca.gov/Campaign/Committees/Detail.aspx?id=1471779&view=received&page=*

28. Cal-Access, late and independent expenditures, Mike Gipson. cal-access.sos.ca.gov/Campaign/Candidates/Detail.aspx?id=1299805&view=lateexpn

29. Cal-Access, Gipson for Board of Equalization 2026 (committee 1471779), "Late and $5000+ Contributions Received," read October 19, 2026. cal-access.sos.ca.gov/Campaign/Committees/Detail.aspx?id=1471779&view=late1

30. Mike Gipson campaign website, endorsements page (self-reported). www.mikegipson.net/endorsements

31. Fair Political Practices Commission, Stipulation, Decision and Order, No. 2024-00544, Mike Gipson. fppc.ca.gov/siteassets/documents/stipulations/2024/august/mike-gipson-stip.pdf

32. Fair Political Practices Commission, No Action Closure Letter, No. 2026-00369, July 2026. fppc.ca.gov/siteassets/documents/enforcement_div/enf_letters/2026/july/no-action-closure-letter-re-fppc-no.-2026-00369-gipson-for-board-of-equalization-2026-and-mike-gipson.pdf

33. Fair Political Practices Commission, Advisory Letter, No. 2021-00482. fppc.ca.gov/siteassets/documents/enforcement_div/enf_letters/2021/08-04-21/mike-gipson-202100482.pdf

34. U.S. Department of Justice website search, "Mike Gipson," October 16, 2026. search.justice.gov/search?affiliate=justice&query=%22Mike+Gipson%22

35. California Attorney General press release search, "Gipson," October 16, 2026. oag.ca.gov/media/news?body_value=Gipson

36. Los Angeles County District Attorney website search, "Gipson," October 16, 2026. da.lacounty.gov/search/node/Gipson

37. Samuel Sukaton campaign website (self-reported). www.samsukaton.com/

38. Cal-Access, Form 460 for Sukaton for State Board of Equalization 2026, January 1 to September 19, 2026 (filing 3199216, amendment 0). cal-access.sos.ca.gov/PDFGen/pdfgen.prg?filingid=3199216&amendid=0

39. Cal-Access, candidate page, Samuel Sukaton (id 1484006). cal-access.sos.ca.gov/Campaign/Candidates/Detail.aspx?id=1484006

40. Cal-Access, contributions received, Sukaton committee (id 1484005). cal-access.sos.ca.gov/Campaign/Committees/Detail.aspx?id=1484005&view=received&page=*

41. Cal-Access, late and independent expenditures, Samuel Sukaton. cal-access.sos.ca.gov/Campaign/Candidates/Detail.aspx?id=1484006&view=lateexpn

42. Cal-Access, Sukaton for State Board of Equalization 2026 (committee 1484005), "Late and $5000+ Contributions Received," read October 19, 2026. cal-access.sos.ca.gov/Campaign/Committees/Detail.aspx?id=1484005&view=late1

43. Fair Political Practices Commission website search, "Sukaton," October 16, 2026. fppc.ca.gov/search/?searchTerm=Sukaton&page=1&sortBy=relevance

44. U.S. Department of Justice website search, "Samuel Sukaton," October 16, 2026. search.justice.gov/search?affiliate=justice&query=%22Samuel+Sukaton%22

45. California Attorney General press release search, "Sukaton," October 16, 2026. oag.ca.gov/media/news?body_value=Sukaton

46. Los Angeles County District Attorney website search, "Sukaton," October 16, 2026. da.lacounty.gov/search/node/Sukaton

47. Fair Political Practices Commission, Public Official Financial Disclosure Portal (Form 700 search), filer last names "Gipson" and "Sukaton," Gifts and Travel search (value from $0) and filer search, displayed data read in the browser, October 16, 2026. form700search.fppc.ca.gov

48. Foreign Agents Registration Act eFile full-text search, "Mike Gipson," October 16, 2026. search.justice.gov/search?query=%22Mike%20Gipson%22&op=Search&affiliate=justice_fara

49. Foreign Agents Registration Act eFile full-text search, "Samuel Sukaton," October 16, 2026. search.justice.gov/search?query=%22Samuel%20Sukaton%22&op=Search&affiliate=justice_fara

Could not be reviewed: (1) The Form 700 filing documents themselves (only the data the portal displays was read; no filing was downloaded). (2) The county sample ballot and the full November voter guide PDF (the second official source for designations is the June primary certified list). (3) Gipson's votes on other members' bills about property tax assessment, the "Get involved" page of Gipson's campaign website, and any announcements of support or opposition by either candidate on social media. (4) Court judgments and audit-report searches. (5) The Assembly member website (a65.asmdc.org). (6) Late contribution reports filed after October 16, 2026. (7) Sukaton's campaign website (endnote 37) was read October 16, 2026 but could not be re-checked October 17, 2026. (8) The Los Angeles County District Attorney website search (endnotes 36 and 46) was run October 16, 2026 but could not be re-run October 17, 2026; the site would not load.