Enterprise Services: Similar Functions, Different Funding February 18, 2016

We explore how the property tax allocation decisions from the mid-1970s affect funding for local airport services even now in the Lake Tahoe region.


Personal Income Budget Formula Estimate Likely Too Low February 18, 2016

We discuss a particular formula used in the state budget related to personal income growth. The administration's January estimate of this formula for the 2016-17 state budget is likely too low.


Jan. 2015 Revenues: Income Taxes Modestly Under Projections February 12, 2016

We have received data on January 2015 state revenue collections from California's tax agencies.


Consequences of the Property Tax Allocation System February 10, 2016

This post explores some of the consequences of basing today's local government property tax shares on choices made in the 1970s.


New Report: Perspectives on Helping Low-Income Californians Afford Housing February 9, 2016

In a follow up to California’s High Housing Costs: Causes and Consequences, we offer additional evidence that facilitating more private housing development in the state’s coastal urban communities would help make housing more affordable for low-income Californians.


Can Local Governments' AB 8 Shares Change? February 5, 2016

Local governments' shares of the property tax were set by the laws that implemented Proposition 13. In this post, we examine the conditions under which these shares change.


A Closer Look at the Administration's Property Tax Estimates January 27, 2016

Our review of the best available evidence suggests that property tax collections in 2015-16 and 2016-17 will be higher than the administration assumes.


Why the Mid-1970s Play a Large Role in Property Taxes Today January 27, 2016

Why is it that one of the primary factors determining property tax revenues for California local governments is how much that government received in the mid-1970s?


County Economies: California Arguably Doing Better Than Recent Report Suggests January 26, 2016

We discuss a recent National Association of Counties report on county economies.


Dec. 2015 Jobs Report: Continuing Job Growth January 22, 2016

The Employment Development Department (EDD) has released December 2015 preliminary jobs data for California.


Four Factors Affecting Cities' Property Tax Revenues January 13, 2016

This post, the fourth in our property tax series, discusses the primary factors affecting a city government's proportion of the total property taxes collected within its boundaries.


LAO Comment: Governor's Revenue Projections January 7, 2016

We provide a comment on the key tax revenue projections in the Governor's initial 2016-17 state budget proposal, which was released on January 7, 2016.


Preliminary: Dec. 2015 Income Taxes Above Projections January 6, 2016

We have received preliminary data from tax agencies concerning California's state income tax collections in December 2015.


Differences in Property Tax Revenue for Counties, Cities & Special Districts January 6, 2016

We examine the revenue from California's 1 percent property tax that is available for a subset of local governments.


3Q2015 State Personal Income January 5, 2016

The U.S. Bureau of Economic Analysis released estimates of state personal income through the third quarter of 2015 on December 21, 2015.