Whether or Not to Tap Reserves to Solve Estimated Budget Problem Emerges as Key Fiscal Decision Facing California’s Legislature

Apr 19, 2023 - A final complication is the state ’s conformity to the federal Internal Revenue Service rule change that, as a response to the January floods, delayed the 2022 tax filing deadline to October from April.
https://lao.ca.gov/Publications/Report/4762

2013 CalFacts

Over one –third of city revenues come from local taxes, the largest of which is the property tax. Special district financing varies significantly based on the type of service the district provides. Ending Redevelopment Increases Revenue to Many Local Governments Prior to their dissolution, redevelopment agencies (RDAs) received over $5 billion in property taxes annually.
https://lao.ca.gov/reports/2013/calfacts/calfacts_010213.aspx

April 2019 State Tax Collections [EconTax Blog]

May 21, 2019 - Based on April receipts, the federal tax law appears to have significantly changed the timing of PIT collections. Specifically, filers no longer have an incentive to pay a higher proportion of their state tax liability within the tax year.
https://lao.ca.gov/LAOEconTax/Article/Detail/375

State Spending Plan for 1996-97 - Chapter 3, Part II

The maximum monthly grant for aged and disabled individuals (the largest category of r ecipients) would be reduced, in November 1996, from $626 to $596 in high-cost counties and to $568 in low-cost counties.
https://lao.ca.gov/1996/100796_spend_plan/96spendplan_ch3b.html

Transportation funding, Amendment #1. [Ballot]

Jun 26, 2017 - The Legislature noted that over the next ten years the state faces a major shortfall to adequately maintain the existing state highway system, and cities and counties face a major shortfall to adequately maintain the existing network of local streets and roads.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-004

"Keeping the Promise Initiative"

In order to provide cities and counties an equivalent amount of revenues that would have been received under current law, this measure would divert state sales tax revenues to a sp ecial fund used to reimburse local governments for lost revenues.
https://lao.ca.gov/ballot/1999/990048_INT.html

2001 Budget Analysis:Department of Mental Health

R ather than adjust county baseline contributions to EPSDT, however, the realignment option would allocate additional state tax revenues to county mental health programs. These addit ional tax revenues would be allocated each year automatically by statute and would not be subject to the annual state appropriations process, much the same way realignment revenues are currently distributed.
https://lao.ca.gov/analysis_2001/health_ss/hss_11_4440.htm

^[PDF] Supplemental Report of the 2006 Budget Act

Returns to DPR for use of the real property will be fee title to the lodge and conference facility and payment of rent throughout the term of the contract. Annual rental payments are anticipated to be approximately 5 percent of the gross receipts generated by the lodge concession.
https://lao.ca.gov/2006/supp_report/supp_rpt_2006.pdf

^[PDF] State Reimbursement of Mandated Local Costs: A Review of Statutes Funded in 1987

Chapter VIII Mobilehome Property Tax Postponement 1. Chapter 1051, Statutes of 1983, imposes a mandate because it requires counties to proc- ess certificates ofeligibility, and file them with the State Controller's Qffice (SCQ), notify the SCQ of changes in ownership, and conduct various other activities related to the Mobile- home Property Tax Postponement Program. 2.
https://lao.ca.gov/reports/1988/544_0488_state_reimbursement_of_mandated_costs.pdf

^[PDF] The Call for a Citizens' Limited Constitutional Convention

Further, the measure prohibits any revision or amendment from the convention that imposes or reduces any taxes or fees, sets the frequency at which real property is as- sessed, or defines “change in ownership” as it relates to any tax or fee.
https://lao.ca.gov/ballot/2009/090691.pdf