Tom Umberg
Candidate for Board of Equalization Member, District 4
Tom Umberg is a Democratic candidate for a seat on the state tax board: Board of Equalization, District 4. The vote is set for November 2026. He now serves as a state senator, for District 34, in Orange County. He has held that seat since 2018. He chairs the Senate's Judiciary Committee. His Senate term ends in December 2026. Umberg earlier served in the state Assembly, from 1990 to 1994 and again from 2004 to 2006. Earlier still, he was a federal prosecutor in Orange County. He also served in the Clinton administration, as Deputy Director for Supply Reduction at the Office of National Drug Control Policy. His Senate biography says that role covered foreign drug interdiction and international drug policy. He is a retired Army colonel, with tours abroad. He co-founded a law firm, Umberg Zipser LLP. He runs it as his private-sector job, alongside his Senate duties. He holds a B.A. from UCLA. He holds a law degree too, from UC's law school in San Francisco, once called UC Hastings. Umberg advanced from the June 2, 2026 primary for the Board seat. He now faces Republican Denis Bilodeau in the fall. His campaign is backed by Governor Gavin Newsom. It is also backed by the California Labor Federation. Two more backers are the California Teachers Association and Equality California. Home: Santa Ana, California, his Senate district office. Job: State senator, District 34. He also co-founded and works at a law firm, Umberg Zipser LLP. Prior office: State senator, District 34, since 2018. He earlier served in the state Assembly, 1990-1994 and 2004-2006. He is not an incumbent of the Board seat he now seeks.
On the issues
- Taxes & Cost of Living
Umberg says the BOE's core job is to ensure property tax assessments for homeowners are fair and that utilities and corporations pay their appropriate share of taxes so local communities receive full funding.
Source → - Government, Elections & Democracy
Umberg frames his BOE candidacy around accountability and anti-fraud enforcement in tax administration, citing his prosecutorial background.
Source →
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