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
Paul Steenhausen
(916) 319-8303
Local Government, Housing, and Homelessness
Brian Uhler
(916) 319-8328
Deputy Legislative Analyst: Economy, Taxes, and Labor
Alex Bentz
(916) 319-8312
Property Taxes, Bonds, and the Economy
Rowan Isaaks
(916) 319-8362
Corporation Tax and Economic Development
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics


Publications

Economy and Taxes

To browse all LAO publications, visit our Publications page.



Report

An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative

December 1, 1979 -

On November 6, 1979, California voters overwhelmingly approved Proposition 4, the "Spirit of 13" Initiative sponsored by Paul Gann. The proposition, which places Article XIIIB in the California Constitution, limits the growth in appropriations of both state and local governments to changes in the cost of living and population in order to control the spending levels established by California governments. Proposition 4 also attempts both to clarify the fiscal roles played by the various branches (legislative, judicial and executive) and levels (federal, state and local) of government, and to insure that any surplus funds are promptly returned to the people.

Proposition 4 is a sweeping measure which will dramatically affect both the state government and the vast majority of California's 6,600 local governments. Precisely how it will affect these governments, though, is not clear because the measure raises many questions and problems regarding how it is to be interpreted.


Report

The Economic and Fiscal Impacts of California's Aircraft Ground Time Exemption

January 1, 1979 - Chapter 1169, Statutes of 1973 (58 911), modifies, for purposes of property taxation, the allocation formula used to assess aircraft owned by certificated air .carriers and scheduled air taxis. This act revises the aircraft assessment formula to exclude (1) all time prior to an aircraft's first revenue flight and (2) ground time in excess of 12 consecutive hours. The provisions of Chapter 1169 are effective for the 1974-75 through 1979-80 fiscal years, after which time the specified exclusions from the formula become inoperative. Chapter 1169 also requires the Legislative Analyst to report to the Legislature on the economic and revenue effects of this exemption. This report discusses (1) provisions of Chapter 1169, (2) background information on the aircraft maintenance industry, (3) state reimbursements under Chapter 1169, and (4) economic impacts of the exemption.