Tom Umberg seeks Board of Equalization District 4 seat

State Sen. Tom Umberg, a Democrat representing District 34, is running for California State Board of Equalization District 4 in the Nov. 3, 2026, general election. He faces Republican Denis R. Bilodeau.

District 4 includes Orange County.

Candidate information

Party: Democratic
Current office: California State Senate, District 34 (2018–present)
Education: Bachelor's degree from the University of California in Los Angeles (1977); juris doctor from the University of California in Hastings (1980); master's degree in strategic studies from the US Army War College (2000)

Experience and public service

Umberg served three terms in the California State Assembly, representing central Orange County, where he said he authored 76 laws and brought more than $563 million in funds to the county, according to his state Senate biography.

He was appointed chair of the California State Senate Judiciary Committee for the 2025–2026 session, according to a Senate announcement.

Umberg served as a colonel in the U.S. Army. He began his military service at the Korean DMZ and was deployed overseas for three tours totaling over five years, according to his Senate biography. He was assigned as a paratrooper with the Army Special Operations Command and the XVIII Airborne Corps. He was recalled to active duty to lead the U.S. military effort in Afghanistan to combat corruption within the Afghan Police and Army, and was awarded the Bronze Star, according to the Senate announcement.

As a federal and military prosecutor, Umberg prosecuted white-collar, civil rights, murder and sexual assault crimes. He successfully tried over 100 cases to verdict or judgment, according to his Senate biography. He also served as deputy drug czar at the Office of National Drug Control Policy during the Clinton administration.

Umberg co-founded Umberg Zipser LLP, a veteran-owned law firm in Orange County recognized as one of California's preeminent boutique law firms by Best Lawyers and The Daily Journal, according to a Senate announcement.

On the issues

Umberg outlined his priorities for the Board of Equalization seat on his campaign website. The following positions are the candidate's own statements:

Taxes and oversight: Umberg said he would push for strong oversight of how taxes are assessed and collected, fight for clarity, consistency and fairness in how tax rules are applied, and work to ensure California claims every dollar it is owed so the burden does not fall on local taxpayers.
Homeowner protections: He said he would protect homeowners from arbitrary or inaccurate assessments.
Small business: He said he would advocate for small businesses navigating what he called an often-opaque appeals system.
Government reform: He said he would refuse to let special interests influence how assessments are conducted.
Local revenue: He said he would work to ensure local communities receive every dollar they are owed from utility property assessments and that tax dollars go where they are supposed to go, including schools and local services.