^[PDF] LAO 1997 Budget Analysis: I State Fiscal Picture Chapter

These continuing programs include: • The Citizen’s Option for Public Safety (COPS) program, which provides $100 million for local law enforcement; • The property tax administration loan program, which provides up to $60 million in forgivable loans to local assessors; and • $33 million in continued funding for county juvenile detention camps.
https://lao.ca.gov/analysis_1997/part_1_fiscal_picture_pandi97.pdf

The 2014-2015 Budget: California’s Fiscal Outlook

(Under the so –called triple flip, the state effectively diverted local sales taxes to pay off the bonds and reimbursed cities and counties with school and community college property taxes. The state then automatically backfilled the lost property tax revenues to schools and community colleges with additional Proposition 98 General Fund revenues.
https://lao.ca.gov/reports/2013/bud/fiscal-outlook/fiscal-outlook-112013.aspx

Realignment Revisited: An Evaluation of the 1991 Experiment in State-County Relations

Similarly, if a final appellate court decision finds that revenues from the half-cent realignment sales tax are subject to Proposition 98's education funding guarantee, this portio n of the sales tax would be repealed.
https://lao.ca.gov/2001/realignment/020601_realignment.html

^[PDF] 2000 Budget Perspectives and Issues: Fiscal Challenge From Three Major Lawsuits

In December 1997, the County of Sonoma initiated a different chal- lenge to the property tax shifts. Specifically, the County of Sonoma (joined later by most other counties) filed a claim with the COSM, arguing that the property tax shifts represent a reimbursable mandate.
https://lao.ca.gov/analysis_2000/2000_pandi/part5c/pandi_pt5c_2000.pdf

Water Special Districts: A Look at Governance and Public Participation

For instance, a county government in control of a dependent water district will financially benefit—through increased tax revenues—from increased development. Critics assert that this fiscal incentive leads the county to make water decisions that will unnecessarily encourage growth.
https://lao.ca.gov/2002/water_districts/Special_Water_Districts.html

^[PDF] Review of Recent Department of Social Services Housing and Homelessness Augmentations

Temporary assistance helps families pay for the costs of lodging while the family is actively searching for permanent housing. Permanent assistance helps families secure housing by providing security deposit costs, including last month’s rent, or helps families maintain permanent housing and prevent eviction by providing up to two months of rent arrearages.
https://lao.ca.gov/handouts/socservices/2023/DSS-Housing-Homelessness-Augmentations-071423.pdf

The 2023-24 California Spending Plan: Human Services

Nov 6, 2023 - An additional $170.1  million ($104.4  million General Fund) is appropriated in 2023-24 for updates to CalSAWS (and other smaller information technology systems) to automate recent state budget and policy actions, and to maintain and operate the California Work Opportunity and Responsibility to Kids Information Network (CalWIN) system until all remaining CalWIN counties migrate to CalSAWS by the federal deadline of December 31, 2023.
https://lao.ca.gov/Publications/Report/4812/5

The 2023-24 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 16, 2022 - Local Property Tax Estimates Reflect Trends in the Housing Market. Growth in property tax revenue is linked with growth in the housing market, but this growth typically lags the market by a few years.
https://lao.ca.gov/Publications/Report/4648

State Spending Plan--Summary, Chap. 1 & 2

State/County Program Realignment The January budget proposed to shift to the counties $1.9 billion of state costs for AFDC grants, foster care and child welfare services. Most of these costs were proposed to be o ffset by shifting a total of $1.6 billion in state resources to the counties via increased trial court funding and subventions of sales tax revenue.
https://lao.ca.gov/1995/092298_spending_plan/rp92295a.html

2009 Initiative Analysis: The Call for a Citizens' Limited Constitutional Convention

Further, the measure prohibits any revision or amendment from the convention that imposes or reduces any taxes or fees, sets the frequency at which real property is assessed, or defines "change in ownership " as it relates to any tax or fee.
https://lao.ca.gov/ballot/2009/090691.aspx