The 2017-18 Budget: California Spending Plan

Oct 18, 2017 - The spending plan includes budget ‑related legislation revising the state ’s reversion policy for unused county MHSA funding. The MHSA, approved by voters in 2004, generally requires unused county MHSA funding to revert to the state after three years and be made available for use by other counties.
https://lao.ca.gov/Publications/Report/3694/6

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - To support these functions, the state pays a share of counties ’ costs based expected workload. In the case of Medi ‑Cal, state payments to counties for program administration are automatically adjusted for inflation annually.
https://lao.ca.gov/Publications/Report/4647

The 2018-19 Budget: Fire Recovery Proposals

Mar 1, 2018 - For some past disaster events, the state has funded other types of recovery assistance, such as support for emergency shelters and transitional housing, limited financial assistance to certain individuals facing disaster loses, staff and supplies for emergency evacuation centers, and reimbursements to counties for lost property taxes.
https://lao.ca.gov/Publications/Report/3767

Senate Floor Packet

Adopts almost all of the $3.8 billion in tax increases and revenue accelerations proposed in the May Revision. These include a one-year increase in the vehicle license fee (VLF), a twoyear suspension of net operating loss deductions, and an increase in the cigarette tax of 50 cents per pack.
https://lao.ca.gov/2002/floor_packets/052902_sen_floor_packet.html

Major Features of the 1999 California Budget

Background The VLF is an annual fee on the ownership of a registered vehicle in California, levied in place of taxing vehicles as personal property. The revenues are distributed to cities and counties.
https://lao.ca.gov/1999/99_budget_features.html

^[PDF] Child Care Realignment

This realignment would give counties the flexibility to use child care funds as part of an integrated county strategy to serve low- income families and to tailor their child care programs to meet the needs of their communities’ working poor.
https://lao.ca.gov/handouts/Education/2003/Realignment_041003.pdf

^[PDF] A Primer California’s Tax System California’s Tax System

Some counties also levy the UUT. Tax rates are set by the governing body and range from 0.5 percent to 12 percent. Local govern- ment UUT revenues totaled more than $1.3 billion in 1997-98. Business License Tax The business license tax (BLT) is a type of excise tax imposed on businesses for the privilege of operating within a city or county.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer.pdf

Tax Expenditure Evaluation [Publication Details]

Feb 22, 2023 - Tax Expenditure Evaluation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4690

An Evaluation of the School Facility Fee Affordable Housing Assistance Programs

Because developer fees are not the sole method of taxing home buyers for the cost of school facilities, providing assistance bas ed on the amount of developer fees paid excludes home buyers taxed in the alternate ways.
https://lao.ca.gov/2001/011701_school_facility_fee.html

How Does California’s Local Government Fiscal Base Rate?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide12.html