How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - In general, when a home is transferred to a new owner, its taxable value is reset to its purchase price. California voters, however, passed Proposition  58 in 1986, which amended the California Constitution to exempt transfers between parents and children (and later grandparents and grandchildren under certain circumstances under Proposition  193 [1996]) from revaluation.
https://lao.ca.gov/Publications/Report/3693

Domestic ferrets. [Ballot]

Feb 9, 2022 - Fiscal Effects Given the way the measure is written, it would not directly legalize the ownership of ferrets. The California Fish and Game Commission and potentially the state Legislature would h ave to take additional steps to change existing state regulations and law in order to make ownership of ferrets legal in California.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-044

Policy Brief: Reversing the Property Tax Shifts

Certain property tax transfers were less than anticipated (about $150 million). Subsequent legislation has reduced the amount of the shift by about $20 million. The shift legislation authorized (until 1997-98) a $20 million reduction from the amounts due from disaster-damaged cities and counties.
https://lao.ca.gov/1996/040296_prop_tax_shifts/pb040296.html

Trends in Higher Education: Student Outcomes [Publication Details]

Apr 18, 2024 - This brief is the third of a six-part series covering higher education trends in California. The third brief focuses on student outcomes and how they have changed over the past few decades. The brief also raises key issues for the Legislature to consider as it makes related policy and budget decisions.
https://lao.ca.gov/Publications/Detail/4895

The 2025-26 Budget: Transportation Proposals

Feb 12, 2025 - The two components of these transfers consist of: $85 million From the Air Pollution Control Fund (APCF). The proposal would transfer $85 million from APCF to MVA. The APCF is overseen by CARB and receives revenues from fees and penalties on vehicle and non‑vehicle pollution sources.
https://lao.ca.gov/Publications/Report/4961

^[PDF] 50 years of service Policy Brief Reversing the Property Tax Shifts

The revenue reductions have also exacerbated the very considerable fiscal strain faced by many coun- ties—and some cities, special districts, and redevelopment agencies. Reduced Levels of Property Tax Administration Administering the property tax entails a wide range of activities, including annually assessing prop- erty, reassessing property when it changes
https://lao.ca.gov/1996/040296_prop_tax_shifts/pb040296.pdf

^[PDF] California's Property Tax

Property taxes are collected at the county level and distributed to local governments—cities, counties, schools, special districts, and until recently, redevelopment agencies. Tax revenue generated from property within a county does not leave that county.
https://lao.ca.gov/handouts/state_admin/2012/CA_Property_Tax_3_12_12.pdf

^[PDF] The Trial Court Funding Program: Financial Implications

(Page 29) Chapter IV: N 0- and Low- Proptery Tax City Provisions Property Tax Transfer: Under the Tax Eq- uity Allocation formula (TEA), the counties will transfer to the no- and low- property tax cities approximately $3.5 million in 1988-89.
https://lao.ca.gov/reports/1988/395_0188_the_trial_court_funding_program_financial_implications.pdf

An Update on the Public Health Laboratory System After the Pandemic

Jun 12, 2025 - The state and several local health jurisdictions (LHJs) —mostly counties and a few cities —have laboratories that provide public health laboratory testing services. (When referring to counties and LHJs, we are also referring to these city LHJs.)
https://lao.ca.gov/Publications/Report/5056

2006 Initiative Analysis: California Property Owners Protection Act

The measure broadly defines the term private use to include: Property ownership transfers to a person or entity other than a public agency or an investor-owned public utility. Transfer of investor-owned public utility property to a public agency for use for similar purposes as was made of the property when it was under private ownership.  
https://lao.ca.gov/ballot/2006/060841.htm