The 2018-19 Budget: The Administration’s Proposition 55 Estimates

Mar 1, 2018 - For example, the state eliminated Denti ‑Cal benefits for nearly all adult beneficiaries when it faced budget problems in the late 2000s. The state restored some of these benefits before January  1, 2016, but did not restore all of the rest of them until 2017 ‑18.
https://lao.ca.gov/Publications/Report/3765

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - State law requires GO-Biz to base the amount of the tax credit award on 11 different factors, such as the extent of unemployment or poverty in the area where the project would be located and other state or local incentives available to the applicant.
https://lao.ca.gov/Publications/Report/3759

Long-term Capacity for Debt Payments Under Proposition 2

Dec 21, 2017 - The Fiscal Outlook considers potential future requirements under Proposition 2 (2014)—including required rainy day fund deposits and payments toward certain state debts. Some have asked whether Proposition 2 debt funding payments can be used to reduce liabilities of teacher and other public employees' pension plans.
https://lao.ca.gov/Publications/Report/3727

Long-term Capacity for Debt Payments Under Proposition 2 [Publication Details]

Dec 21, 2017 - Our recent Fiscal Outlook publication considers potential future requirements under Proposition 2 (2014)—including required rainy day fund deposits and payments toward certain state debts. Some have asked whether Proposition 2 debt funding payments can be used to reduce liabilities of teacher and other public employees' pension plans.
https://lao.ca.gov/Publications/Detail/3727

Review of the California Competes Tax Credit

Oct 31, 2017 - California Competes will reduce state revenues by up to $780  million over about 15 years, resources that state policymakers could otherwise use to fund other state programs, reduce debt, or allow for alternative tax reductions.
https://lao.ca.gov/Publications/Report/3709

The Property Tax Inheritance Exclusion

Oct 9, 2017 - The taxable value of a typical property in the state is about two ‑thirds of its market value. This difference widens the longer a home is owned. Property sales therefore typically trigger an increase in a property ’s assessed value.
https://lao.ca.gov/Publications/Report/3706

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - The PIT is state government ’s most important revenue source, contributing over two thirds of the state General Fund, which supports schools, universities, major health and social services programs, prisons, and other state ‑funded programs.
https://lao.ca.gov/Publications/Report/3703

Volatility of California’s Personal Income Tax Structure [Publication Details]

Sep 28, 2017 - The Legislature could choose to make the tax less volatile, but actions to reduce volatility could reduce future growth of state tax revenues. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/3703

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/3693

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program SCAPAP = State ‑County Assessors ’ Partnership Agreement Program. Note: Part ‑time staff displayed as 0.5 full ‑time staff.
https://lao.ca.gov/Publications/Report/3632