The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program [Publication Details]

Mar 27, 2017 - The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program [Publication Details] The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program Format: HTML Description: The 2014-15 Budget Act established a three-year pilot program known as the State–County Assessors’ Partnership Agreement Program (SCAPAP).
https://lao.ca.gov/Publications/Detail/3632

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - State law requires HCD to review each community ’s housing element for compliance with state requirements. In recent years, HCD has found that most (around 80  percent) housing elements comply with state laws.
https://lao.ca.gov/Publications/Report/3605

Do Communities Adequately Plan for Housing? [Publication Details]

Mar 8, 2017 - Format: HTML Description: In this report, we review the available evidence to gauge whether housing element law--the state's primary tool to ensure that local governments adequately plan for new housing--achieves their objective of ensuring that local communities accommodate future home building.
https://lao.ca.gov/Publications/Detail/3605

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - Effective April 1, 2017, this measure will increase the state excise tax rate on cigarettes by $2 per pack—from 87 cents to $2.87—and increase the state excise tax on other tobacco products by a similar amount.
https://lao.ca.gov/Publications/Report/3609

The 2017-18 Budget: The Board of Equalization [Publication Details]

Mar 7, 2017 - In this analysis, we discuss three aspects of the State Board of Equalization’s (BOE’s) budget: (1) resources redirected to board members; (2) the administration’s 2017-18 budget proposal for BOE’s major IT project; and (3) the administration’s 2017-18 budget proposals for BOE’s tobacco tax and licensing programs.
https://lao.ca.gov/Publications/Detail/3609

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - State subventions for community colleges are treated similarly to subventions for school districts. The portion of state support dedicated to equalization will be placed, along with state ‑supported categorical programs, in the state base.
https://lao.ca.gov/Publications/Report/3596

The 2017-18 Budget: Governor's Gann Limit Proposal [Publication Details]

Mar 2, 2017 - Under the State Constitution, state tax revenues in excess of the Prop 4 (1979) state appropriations limit, or Gann Limit, must be split between taxpayer rebates and additional school spending. The Governor now proposes a new calculation methodology that creates $22 billion in additional state spending capacity.
https://lao.ca.gov/Publications/Detail/3596

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - Chapter 69 of 2013 (AB 93, Committee on Budget) eliminated state economic development programs known as Enterprise Zones and replaced them with several new economic development programs. One such program —the California Competes tax credit —provides tax credits to select businesses on a case-by-case basis.
https://lao.ca.gov/Publications/Report/3586

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - As noted below, Proposition  56 separately provides funding for BOE ’s enforcement activities. $400,000 for State Auditor in 2017 ‑18. The Governor ’s Budget proposes to spend $400,000 for the State Auditor to conduct audits required by Proposition  56.
https://lao.ca.gov/Publications/Report/3573

Volatility of the Personal Income Tax Base

Feb 8, 2017 - In addition, under federal and state tax laws, essentially none of the items classified as employer ‑paid benefits are taxable at the time the contribution is made. For example, California does not tax pension contributions when they are made but rather taxes pension income employees receive in retirement.
https://lao.ca.gov/Publications/Report/3548