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Potential Impacts of Recent State Asset Forfeiture Changes


Handout

[PDF] Overview of State Asset Forfeiture in California

July 12, 2024 - Presented to: Committee on Revision of the Penal Code

Handout

[PDF] Overview of State Funding and Audit of CDAA

April 16, 2021 - Assembly Budget Subcommittee No 5. on Public Safety

Report

Increasing Oversight of the State Litigation Deposit Fund

January 28, 2021 - In this report, we (1) provide an overview of the Litigation Deposit Fund (LDF), a state special fund created to receive certain litigation proceeds, (2) review the Legislature’s oversight of the LDF and the use of litigation proceeds, and (3) make recommendations to facilitate increased legislative oversight.

Handout

[PDF] Overview of State Funding and Audit of CDAA

May 13, 2021 - Senate Budget Subcommittee No 5. on Corrections, Public Safety, Judiciary, Labor and Transportation

Report

The 2019-20 Budget: Tax Conformity

March 6, 2019 - The 2017 federal Tax Cuts and Jobs Act made significant changes to federal tax laws. Generally, the federal tax changes reduced tax rates and broadened the tax base (what is subject to tax). Because the state’s income tax laws closely refer to large portions of federal law, many of those changes created new differences between federal and state taxes. State law currently does not adopt—or conform to—any of the federal changes made in 2017. This report assesses the arguments for and against conforming to ten of those major changes. (Five of these conformity provisions are included in the Governor's proposal.)

Report

The State Appropriations Limit

April 21, 2021 - This report: (1) describes how appropriations limits work for the state, school districts, and local governments in California; (2) explains why the limit is a constraint for state government; and (3) concludes with a variety of short- and long-term policy options—both of which we think the Legislature will need to take—in response to the issue.

Handout

[PDF] Firearms. Ammunition Sales. Initiative Statute.

May 3, 2016 - Presented to: Assembly Public Safety Committee and Senate Public Safety Committee

Report

The 2019-20 Budget: Natural Resources and Environmental Protection

February 14, 2019 - In this report, we assess several of the Governor’s budget proposals in the natural resources and environmental protection areas. Based on our review, we recommend various changes, as well as additional legislative oversight. We provide a complete listing of our recommendations at the end of this report.

Report

Excess ERAF: A Review of the Calculations Affecting School Funding

March 6, 2020 - This report focuses on a state law enacted in the 1990s that shifts some of the property tax revenue in certain counties from schools and community colleges to other local agencies. For historical reasons, the shifted revenue is known as “excess ERAF.” (The acronym refers to the local accounts—known as Educational Revenue Augmentation Funds—that facilitate the shift.) We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other agencies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue. Earlier this year, the Newsom administration began to address one of these concerns. In this report, we recommend the Legislature direct the administration to enforce state law on our other two concerns. We also recommend improving oversight to prevent similar issues from arising in the future.

Handout

[PDF] Overview of Enforcement of Firearm and Ammunition Laws

January 31, 2023 - Presented to: Assembly Committee on Accountability and Administrative Review Assembly Committee on Public Safety