California Tax Expenditure Proposals: Property Tax Introduction

California Tax Expenditure Proposals: Property Tax Introduction Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Property Tax Programs--Overview This section provides information on tax expenditure programs (TEPs) that affect the property tax levies on real property and tangible personal property throughout the state.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 1)

Tax Incidence There would be significant differences in the type of taxpayer experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying the property tax, insurance tax, the CT and the PIT.
https://lao.ca.gov/ballot/2005/050085.htm

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 2)

Tax Incidence There would be significant differences in the types of taxpayers experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying t he property tax, insurance tax, the CT, and the PIT.
https://lao.ca.gov/ballot/2005/050103.htm

^[PDF] Tax Expenditure Evaluation

A detailed listing of tax expenditures exceeding $5 million. Tax Agency Reports and Open Data Portals. The Franchise Tax Board, California Department of Tax and Fee Administration, and Board of Equalization publish recurring reports on state tax expenditures.
https://lao.ca.gov/handouts/state_admin/2023/Tax-Expenditure-Evaluation-022223.pdf

California's Tax System: A Primer, Chapter 4

California's Tax System: A Primer, Chapter 4 Legislative Analyst Office, January 2001 California's Tax System Bank and Corporation Tax Overview of the Bank and Corporation Tax California is one of 48 states to tax corporate profits, and its bank and corporation tax (BCT) is the state's third largest source of General Fund revenues.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter4.html

Understanding California’s Property Taxes

Understanding California’s Property Taxes Understanding California ’s Property Taxes Executive Summary The various taxes and charges on a California property tax bill are complex and often not well understood.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

Replacing a portion of the revenues collected under California's sales tax with revenues raised from a deductible tax (property tax, incom e tax, VLF) would result in a net increase in after-tax income for California residents.
https://lao.ca.gov/2000/020300_ab8/020300_ab8.html

^[PDF] California's Tax Expenditure Programs: Property Taxes

The revenue reduction estimates shown in the following individual TEP reviews are based on the 1 percent tax rate. Tax Levy. The property tax levy is calcu- lated by taking the taxable assessed value and multiplying it by the property tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

Despite Fiscal Forecasting Uncertainties, Multiyear Budget Planning Essential

May 27, 2021 - Prudence dictates that only when baseline projections show operating surpluses (annual revenues exceeding expenditures) can new ongoing commitments or tax reductions be considered. Conversely, if projections indicate a looming structural deficit, the estimates are helpful in functioning as an early warning system.
https://lao.ca.gov/Publications/Report/4443

Analysis of the 1995-96 Budget Bill: What About California's Tax Levels?

Figures 13 and 14 show the level of California tax revenues under current and proposed law compared to average tax rev enue levels in other states (again, as of 1991-92). (We calculated the impact of the proposed tax cut by applying the fully phased-in percentage tax reduction to 1991-92 California tax levels.)
https://lao.ca.gov/analysis_1995/pt5-a3.html