Sam Sukaton seeks Board of Equalization District 3 seat

Samuel P. Sukaton, a Democrat and labor organizer, is running for the California State Board of Equalization District 3 seat in the Nov. 3, 2026, general election.

The Board of Equalization oversees county property tax assessors, hears assessment appeals and administers certain state taxes. District 3 covers Los Angeles County. The other candidate in the race is Mike Anthony Gipson, a Democrat.

Sukaton said on his campaign website that growing up in the Inland Empire as the son of working-class parents shaped his commitment to building a system that rewards honesty and protects working families.

Candidate information

Party: Democratic
Education: High school diploma, San Gorgonio High School; bachelor's in history, UCLA (2011)
Current role: Lead Organizer, AFT Local 1521 (2023–present). AFT Local 1521 is the LA Community College Faculty Guild, representing faculty in the Los Angeles Community College District, according to Sukaton's campaign website.

Experience and public service

Sukaton's career spans political organizing, environmental advocacy and labor work, according to BallotReady profile data and his campaign website:

California Area Director, Orange County/Inland Empire, Bernie Sanders for President (2019–2020)
Digital Organizing Manager, California Calls (2020)
State Advocacy Coordinator, California Environmental Voters (2020–2023)
Lead Organizer, AFT Local 1521 (2023–present)

Sukaton said he has also done advocacy work before the California Public Utilities Commission, Energy Commission, Air Resources Board and Natural Resources Agency.

On the issues

The following positions are drawn from Sukaton's campaign website and his BallotReady questionnaire responses.

Property tax oversight and transparency: Sukaton said he would maintain rigorous audits and compliance checks of county assessors to ensure local performance meets statewide standards. He said he would strengthen oversight so property valuations and exemptions are applied consistently. He also said he wants to expand online tools and data portals so taxpayers can track assessments, appeals and exemptions.

Prop 13 and revenue: Sukaton said he supports addressing what he calls Prop 13 loopholes, which he said inadvertently starve communities and the state of funding for public services. He said he supports split-roll as an opportunity to raise new revenue.

Small business and homeowner equity: Sukaton said he would fight for small businesses and homeowners to be treated equitably, with no hidden fees, no unfair advantages and direct access to the tax system. He said he would advocate for tax policy that supports local job growth without stifling enterprise.

Social services: Sukaton said he supports exemptions and relief programs for veterans, seniors and low-income homeowners while ensuring the tax base remains strong and equitable.