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
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

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