California Spending Plan 2004-05: The Budget Act and Related Legislation

The budget package permanently replaces city and county VLF backfill revenues with an equal amount of property taxes shifted from schools and community co lleges. (All education agency property tax reductions are offset by increased state aid.)
https://lao.ca.gov/2004/spend_plan_04/0904_spend_plan_main.htm

Medi-Cal County Administrative Costs Associated With Implementing Federal Health Care Reform

May 18, 2013 - Establishing a simpler method of calculating income based on tax records, known as Modified Adjusted Gross Income (MAGI). Governor ’s Proposal The Governor ’s May Revision proposes $755 million General Fund for county administration.
https://lao.ca.gov/Recommendations/Details/759

^[PDF] 1975 Budget Analysis: Tax Relief

Expected high rates of unemployment in 1976 will increase county welfare budgets above normal workload levels. Accurate estimates of 1975-76 assessed value and tax rates cannot be made at this time. To the extent that the budget estimates are low, under, funding will occur on the orderof an additional $6 million in cost for every 10 cent increase in tax rates above the budget amount.
https://lao.ca.gov/analysis/1975/06_tax_relief_1975.pdf

^[PDF] State compensation to cities and counties is

State compensation to cities and counties is based on the type of land under contract, rather than on the actual property tax loss. Compensation ranges from $8.00 per acre for certain urban prime land to $0040 per acre for non prime land.
https://lao.ca.gov/analysis/1982/13_tax_relief_1982.pdf

LAO 2009-10 Budget Analysis Series: Prop 98 Education Programs: Cash Management

The California Constitution requires the county treasurer to loan to a district, as long as the loan is no more than 85 percent of the direct taxes levied by the county on behalf of the district (such as property taxes).
https://lao.ca.gov/analysis_2009/education/ed_anl09004004.aspx

^[PDF] Public Safety Realignment Funding Allocation

This funding is deposited in two accounts: the Community Corrections Subaccount (a set amount of sales tax revenue) and the Community Corrections Growth Special Account (any growth in sales tax revenues).
https://lao.ca.gov/handouts/crimjust/2014/Public-Safety-Realignment-051214.pdf

Medi-Cal Rx program and revenues from federal drug price discounts. [Ballot]

Oct 19, 2023 - This result could have fiscal implications for state tax proceeds, Medi-Cal, or other state and local government programs. The impact would depend on many factors, including which entities lose their state tax-exempt status and licenses.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-021

Updated "Big Three" Revenue Outlook [EconTax Blog]

Aug 21, 2023 - Surging income tax collections underlie this growth. In just the last twelve months, total income tax collections have grown over 15 percent. More real-time measures of income tax collections show that growth has downshifted somewhat but remains solid.
https://lao.ca.gov/LAOEconTax/article/Detail/777

Updated "Big Three" Revenue Outlook [EconTax Blog]

Aug 21, 2023 - Surging income tax collections underlie this growth. In just the last twelve months, total income tax collections have grown over 15 percent. More real-time measures of income tax collections show that growth has downshifted somewhat but remains solid.
https://lao.ca.gov/LAOEconTax/Article/Detail/777

Analysis of the 1995-96 Budget Bill: Perspectives on State Revenues

In total, existing sales tax rates range from 7.25percent i n counties with no optional taxes, to 8.5percent in the City and County of San Francisco. At this time, no county levies the maximum rate generally possible of 8.75percent. -- Figu re 11 shows how the total sales and use tax rate varies
https://lao.ca.gov/analysis_1995/part3-B.html