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Community Land Trust Property Tax Exemption

December 20, 2024 - Chapter 636 of 2022 (AB 1206, Bennett) modified the rules community land trust properties must meet to qualify for the property tax exemption, making it easier for properties to maintain their exemption when low-income residents experience a modest gain in income. AB 1206 also required our office to report data on the use of the exemption by community land trust properties. This report is issued pursuant to AB 1206.


Report

Recent Trends in Young Adult Mortality

December 10, 2024 - This report examines recent trends in age 15 to 44 mortality and breaks out this growth by underlying causes of death. It also takes a closer look at some of the major causes of death and notes some key issues for legislative consideration.


Report

Trends in Higher Education: Faculty and Staff

December 4, 2024 - This brief is the fifth of a six-part series covering higher education trends in California. This brief focuses on the higher education workforce and how it has changed over time. The brief tracks changes in the number of faculty and staff, their demographic composition, compensation, recruitment, and retention. The brief also raises key issues for the Legislature to consider as it makes related policy and budget decisions.


Report

Fixing Unemployment Insurance

December 2, 2024 - Download our companion infographic for a quick summary of the issues and recommendations in this report.

California’s unemployment insurance (UI) program provides temporary wage replacement to unemployed workers. The state’s UI program financing system is broken. Benefits now routinely outpace incoming tax contributions, leading to a costly reliance on federal loans and constraining the state’s options to improve the program. This report describes the problems with the system in greater detail, including historical context and our projections of the future. We offer four recommendations that would fix the state’s broken UI system.


Report

CalFacts 2024

December 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.


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The 2025-26 Budget: Medi-Cal Fiscal Outlook

November 20, 2024 - This post provides our annual fiscal outlook for General Fund spending in Medi-Cal. It summarizes our projections, describes the major factors driving our projections, and highlights key uncertainties.


Brief

The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

November 20, 2024 - In this report, we provide our estimates of the guarantee and analyze the implications for school and community college budgeting.


Report

The 2025-26 Budget: California's Fiscal Outlook

November 20, 2024 - Every year, our office publishes the Fiscal Outlook in anticipation of the upcoming budget season. This report gives the Legislature our independent estimates and analysis of the state’s budget condition with the goal of helping lawmakers prepare for the 2025-26 budget process.

See our other Fiscal Outlook publications here.


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California's Legislative Analyst's Office and the Value of Independence

November 15, 2024 - In this post, the Legislative Analyst emphasizes the value of independent forecasts as a key part of California's budget process.


Report

UC Merced at 20: Campus Developments and Key State-Level Takeaways

November 7, 2024 - Beginning operations 20 years ago, the University of California (UC) Merced has grown to a campus of approximately 9,100 students and 2,500 faculty, staff, and student employees. In this report, we explore major campus developments related to UC Merced's enrollment, student outcomes, faculty and staff, facilities, and finance. We then assess the extent to which UC Merced has fulfilled certain key objectives, including raising educational and economic outcomes in the San Joaquin Valley. We conclude the report by identifying key state-level takeaways from the UC Merced experience that could help inform the Legislature as it undertakes future higher education planning.


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The 2024-25 California Spending Plan: Housing and Homelessness

October 16, 2024 - This post summarizes the state’s 2024-25 spending package for housing and homelessness.


Handout

California's Tax Agencies: How We Got Here

October 8, 2024 - Presented To: Assembly Committee on Revenue and Taxation
Hon. Jacqui Irwin, Chair


Post

The 2024-25 California Spending Plan: Other Provisions

October 2, 2024 - This post discusses features of the state's spending plan that were not covered elsewhere in the 2024-25 Spending Plan series.


Post

The 2024-25 California Spending Plan: Human Services

October 2, 2024 - The 2024-25 spending plan provides around $31 billion from the General Fund for human services programs across 11 state departments, councils, and commissions. This represents a net increase of nearly $1.8 billion, or 6 percent, compared to the revised prior-year spending level.


Handout

The State’s Role in Physical Education

September 27, 2024 - Presented to: Senate Committee on Education