^[PDF] Local Government Property Tax Protection Act

Appropriates, reallocates, suspends, or delays revenues from taxes imposed by local governments, including but not limited to the business license tax, transient occupancy tax, and utility users tax.
https://lao.ca.gov/ballot/2004/040087.pdf

^[PDF] Analysis of the 1987-88 Tax Expenditure Budget

With respect to individual taxes: • Personal income tax TEPs amount to at least $12.2 billion, or nearly 73 percent of total state tax expenditures. • Sales and use tax TEPs amount to at least $3.9 billion, or over 23 percent of total state tax expenditures. • TEPs for the bank and corporation
https://lao.ca.gov/reports/1988/00_88_analysis_of_the_1987_88_tax_expenditure_budget.pdf

STATE REVENUES

State Tax Expenditures are Over One-Third of Direct Expenditures Tax expenditure programs (TEPs) are the various tax exclusions, exemptions, preferential tax rates, credits, and deferrals which reduce the amount of revenues collected from the s tate's "basic " tax structure.
https://lao.ca.gov/1995/010195_calguide/cgsbud2.html

2007 Initiative Analysis: The McCauley-Rooker Wealth Tax and Oceans Preservation Act (version 3) (Amendment #1-NS)

The measure institutes a state wealth tax levied on the net assets of individuals with values in excess of about $40  million as of January 1, 2008. The wealth tax would be based on the tax rates established by the federal estate tax, which has a progressive structure and whose top rate in calendar year 2007 is 45  percent.
https://lao.ca.gov/ballot/2007/070842.aspx

^[PDF] Understanding California's Property Taxes

Economists use the five common tax policy criteria summarized in Figure 12 to objectively compare particular taxes. These criteria relate to how taxes affect people’s decisions, how they treat different taxpayers, and how the revenue raised from taxes performs over time.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.pdf

ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES)

ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SECTION 1. Definitions. As used in this article: (a) "General tax" means any tax imposed for general governmental purposes.
https://lao.ca.gov/2000/020300_ab8/cal_constitution_13c.html

2005 Initiative Analysis:Wealth Tax. (Amendment #1-S.)

It also eliminates the current alternative minimum tax for both the PIT and the CT. Curtails Certain Tax Expenditures. The measure eliminates or restricts certain so-called tax expenditure programs (TEPs).
https://lao.ca.gov/ballot/2005/050639.htm

^[PDF] Ballot Analysis

How Is a Property Tax Bill Calculated? Each property owner’s annual property tax bill is equal to the taxable value of their property multiplied by their property tax rate. The typical property owner’s property tax rate is 1.1 percent.
https://lao.ca.gov/ballot/2020/Prop15-110320.pdf

The 2022-23 Budget: Middle Class Scholarship Program

Mar 30, 2022 - (For context, about 90  percent of tax filers in California are beneath this cap.) Revamped MCS Program Is Much Costlier Than Original Program. In fall 2021, CSAC prepared a cost estimate for the revamped MCS program using more detailed student ‑level data than was available when the 2021 ‑22 budget was enacted.
https://lao.ca.gov/Publications/Report/4581

^[PDF] LAO 1997 Budget Analysis: III Perspectives on State Revenues Chapter

Applicable tax rates and tax credits are then applied to arrive at a final state tax liability. California generally conforms, either in whole or part, to federal tax law regarding many of its tax exemptions, exclusions, deductions, and credits.
https://lao.ca.gov/analysis_1997/part_3_revenues_pi97.pdf