February 2016 State Revenues: Above Expectations...For Now March 10, 2016
We have received preliminary information from the state's tax agencies on February 2016 collections of the California's "Big Three" state General Fund taxes.
Santa Cruz Libraries: A Case Study in Local Control March 1, 2016
In the mid-1990s, the state allowed Santa Cruz County enterprise districts' property tax revenue to be redirected to a supplemental fund supporting county libraries.
Hearing Handout: State Homelessness Program Overview February 25, 2016
We were asked to provide an overview of state homelessness programs at a hearing of the Senate Committee on Budget and Fiscal Review.
Administration's January 2016 Proposition 30 Estimates February 19, 2016
As part of the annual budget development process, the administration provides us with its current estimates of Proposition 30 revenues through 2018-19. 2018-19 is the last fiscal year affected by the Proposition 30 income tax increases for high-income Californians.
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.