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October 27, 1999 - We outline our concerns with the staff supplemental analysis prepared for the Commission on State Mandates (COSM) October 28, 1999 meeting. This letter is a follow-up to our 10/13/99 analysis in which we reviewed legislative intent related to the special education funding system.
October 13, 1999 - We review the special education funding system and the legislative intent during the years before and after enactment of the state's Master Plan for Special Education: Chapter 797, Statutes of 1980 (SB 1970, Rodda).
March 24, 1999 - This slide presentation describes the three "cracks" in the local fiscal foundation: lack of local fiscal control, no promotion of broad economic growth, and different tax burdens for similar taxpayers.
May 7, 1998 - Much of the variation in county revenues stems from taxation decisions of a generation ago and the extent of development today. The fundamental dilemma of counties remains: (1) counties have little control over their expenditures or revenues, and (2) county supervisors are elected locally, but have few tools to respond to local preferences. Ultimately, we believe the Legislature will need to broadly reexamine county government responsibilities and finance.
December 3, 1997 - The state currently makes 26 of the state's National Guard armories available as temporary homeless shelters during the winter months. Our review suggests that the most appropriate role for the state in seeking alternatives to the use of the armories is to help facilitate the local development of new shelters.
June 18, 1997 - The Legislature is considering several proposals to reduce the amount of property taxes permanently shifted from cities, counties, and special districts in the early 1990s. We examine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts.