The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - The current funding structure for county property tax administration, including county assessors, raises important questions about intercounty disparities. Because the school share of property taxes varies across counties, requiring counties to cover the schools ’ share of property tax administration costs places a greater burden on some counties than others.
https://lao.ca.gov/Publications/Report/3632

Lower-Income Households Moving to Inland California from Coast [EconTax Blog]

Sep 16, 2015 - A look at American Communtiy Survey data shows notable movement of lower-income households from California's expensive coastal metro areas to the state's inland metro regions.
https://lao.ca.gov/LAOEconTax/Article/Detail/133

The 2025-26 Budget: Child Welfare

Feb 13, 2025 - In addition, the budget proposal includes $1.7  million total funds ($1.2  million General Fund) to support training and fidelity tools for counties on CANS assessments. Questions. When reviewing the administration ’s proposal for initial funding around the Tiered Rate Structure in the budget year, some questions for the Legislature to consider asking the administration
https://lao.ca.gov/Publications/Report/4962

Property taxes. [Ballot]

Aug 4, 2023 - Effects on County Administrative Costs. County governments administer the property tax. The measure ’s changes could affect counties ’ costs to do so. The net effect on county administrative costs is unclear, but likely would not exceed the low tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-005

The 2025-26 Budget: Understanding Recent Increases in the Medi-Cal Senior Caseload

Mar 6, 2025 - Counties resumed eligibility processing in April 2023, which resulted in overall Medi ‑Cal caseload beginning to decline starting in July 2023. During this continuous coverage unwinding period, the state implemented certain flexibilities meant to limit disruption of eligibility redeterminations on enrollees and simplify and reduce eligibility processing workload for counties.
https://lao.ca.gov/Publications/Report/5010

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - The remaining one ‑third goes directly to cities and counties to support local street and road maintenance and rehabilitation. Federal Funding Also Supports Transportation Projects. In addition to state excise tax revenues, the state receives federal fuel excise tax revenue for transportation.
https://lao.ca.gov/Publications/Report/4528

The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 20, 2024 - While counties receive realigned sales tax revenue to support the PRCS population, this funding does not get m oved forward in time to reflect people starting their supervision terms earlier. Accordingly, there were concerns that counties could face cash-flow problems when temporary increases in the PRCS population occur.
https://lao.ca.gov/Publications/Report/4849

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

Mar 27, 2017 - Under SCAPAP, the state allocated grants to eight county assessors’ offices to improve local administration of the property tax. In this report, we look at data from the first two years of SCAPAP and attempt to gauge the program’s effect on property tax revenues.
https://lao.ca.gov/Publications/Detail/3632

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - Recipients of property tax revenue include cities, counties, special districts, K ‑12 schools, and community colleges. The county auditor is responsible for allocating property tax revenue to these entities according to state law.
https://lao.ca.gov/Publications/Report/4193

LAO May Outlook: Growth in Assessed Property Values [EconTax Blog]

May 12, 2019 - LAO May Outlook: Growth in Assessed Property Values [EconTax Blog] LAO May Outlook: Growth in Assessed Property Values May 12, 2019 Brian Uhler Property taxes are a primary revenue source for cities, counties, special districts and schools.
https://lao.ca.gov/LAOEconTax/Article/Detail/368