Staff
Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
Ann Hollingshead
(916) 319-8305
State Budget and Federal Funding
Nick Schroeder
(916) 319-8314
Public Employment, CalPERS, Elections, Veterans Affairs
Brian Uhler
(916) 319-8328
Deputy Legislative Analyst: Economy, Taxes, and Labor
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics


Publications

Economy and Taxes

To browse all LAO publications, visit our Publications page.



Handout

Local Economic Development Tools

June 4, 2013 - Presented to Budget Conference Committee


Handout

California's Enterprise Zone Programs

May 9, 2013 - Presented to Senate Budget and Fiscal Review Subcommittee No. 4 on State Administration and General Government


Handout

Taxing Commercial Property

April 5, 2013 - Presented to Assembly Revenue and Taxation Committee


Handout

Housing-Related Tax Expenditure Programs

March 18, 2013 - Presented to Assembly Revenue and Taxation, and Housing and Community Development Committees


Presentation

An Overview of the State's Economy and Demographics

February 5, 2013 - Presented to: Assembly Committee on Jobs, Economic Development, and the Economy February 5, 2013.


Presentation

An Overview of the State's Demographics and Economy

January 28, 2013 - Presented to the California Senate


Report

Understanding California’s Property Taxes

November 29, 2012 - Property taxes and charges are a major source of revenue for thousands of local governments in California, generating more than $55 billion in revenue in 2010-11. At the same time, many elements of California's property tax system are complex and not well understood. The purpose of this report is to serve as an introductory reference to this key funding source. In the report, we answer some common questions about the state's property taxes, such as: what taxes and charges are on the property tax bill, what properties make up California's tax base, which local local governments receive property tax revenue, and how does the property tax affect the state budget. We also identify some policy concerns related to how property tax revenue is distributed among local governments and evaluate the property tax system relative to common tax policy criteria.


Handout

Hearing Concerning Propositions 30, 31, 38, and 39

August 8, 2012 - Presented to Senate Governance and Finance Committee, Hon. Lois Wolk, Chair


Letter

Letter to Senator Wolk on Evaluation of UCLA Film Credit Study

June 21, 2012 - Letter to Hon. Lois Wolk, Chair of Senate Governance and Finance Committee, providing an evaluation of the February 2012 report, "Economic and Production Impacts of the 2009 California Film and Television Tax Credit."


Handout

California's Property Tax

April 11, 2012 - Presented to San Francisco Planning and Urban Research Association


Handout

California's Property Tax

March 12, 2012 - Presented to Assembly Revenue and Taxation Committee, Hon. Henry T. Perea, Chair


Report

The 2012-13 Budget: California’s Fiscal Outlook

November 16, 2011 - We forecast that General Fund revenues and transfers in 2011-12 will be $3.7 billion below the level assumed in the June budget package. Such a shortfall could result in $2 billion of “trigger cuts” to various programs—including all of the “Tier 1” trigger cuts and three-fourths of the “Tier 2” cuts. (The Director of Finance will determine the actual amount of such cuts next month.) In 2011-12, we project that the state will have a $3 billion deficit, including the effects of these trigger cuts. In 2012-13, the state will face higher costs due to expiration of a number of temporary budget measures, an increase in Proposition 98 school costs under current law, the repayment of its Proposition 1A property tax loan, and other factors. We project a $10 billion operating shortfall (the difference between annual revenues and expenditures) in 2012-13. The $3 billion “carry-in” deficit from 2011-12 and the projected $10 billion operating shortfall mean that the Legislature and the Governor will need to address a $13 billion budget problem between now and the time that the state adopts a 2012-13 budget plan.


Letter

Letter to Senator Wolk and Assembly Member Perea Regarding the CDFI Tax Credit Programs

April 14, 2011 - This letter is a statutorily-required analysis of the community development financial institution (CDFI) tax credit programs.


Handout

California's Use Tax

February 28, 2011 - Presented to Assembly Revenue and Taxation Committee


Handout

California's Enterprise Zone Programs

February 16, 2011 - Presented to Senate Governance and Finance Committee