ERAF and the 1997-98 State Budget

Our major recommendations to the Legislature are: Fund property tax shift relief in 1997-98 at $100  million or more. Provide relief by reducing local government baseline property tax shift obligations, rather than capping the growth on the property tax shift.
https://lao.ca.gov/1997/061897_eraf/eraf_and_the_1997-98_state_budget_pb061897.html

The 2018-19 May Revision: LAO Economic Outlook

May 12, 2018 - While these markets represent a minority of homes in the state, the Bay Area contributes disproportionately to the state’s economic activity and tax revenue. Figure 2 LAO May 2018 Economic Growth Scenario a Percent Change Unless Otherwise Indicated 2017
https://lao.ca.gov/Publications/Report/3829

The 2022-23 Budget: Public Health Foundational Support

Feb 16, 2022 - (Nonprofit hospitals, in exchange for their tax ‑exempt status, are required to use some of their resources for community benefits, such as charity care, based on a community needs assessment.) Assessment of Spending Plan Providing more sustained, flexible General Fund support for public health was an important priority for the Legislature in reaching the 2021 ‑22 budget agreement.
https://lao.ca.gov/Publications/Report/4544

LAO 2003-04 Budget Analysis: Education, Basic Aid Districts

There are two types of basic aid districts: "Excess " Tax districts . These districts receive more local property taxes than is needed to fully fund district revenue limits. In 2001-02, there were 60 excess tax districts.
https://lao.ca.gov/analysis_2003/education/ed_8_basicaid_anl03.htm

^[PDF] Overview of Initiative Measure to Change Tax Assessment of Commercial Property

Most owners of commercial real property worth more than $3 million would pay higher property taxes. These higher taxes would be phased in over several years. By 2025, taxes would be higher for most commercial properties.
https://lao.ca.gov/handouts/state_admin/2020/Commercial-Property-Tax-Initiative-Overview-060420.pdf

^[PDF] Cannabis: Proposed Consolidation of Regulation and Identifying the Elements of the Illicit Market

Governor’s Proposals Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 4 Changes to Point of Collection Would Improve Tax Administration, but Other Tax Changes Also Warranted „ We find that changing the point of collection for the retail excise and cultivation tax
https://lao.ca.gov/handouts/state_admin/2020/Cannabis-Regulation-022520.pdf

California Spending Plan 2000-01 Chapter 2

Other Tax Reductions Tax Credit for Credentialed Teachers The adopted budget calls for credentialed teachers in K-12 public and private schools to receive tax credits linked to their years of teaching experience.
https://lao.ca.gov/2000/spend_plan/0800_spend_plan_chap_2.html

^[PDF] The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

In 2017, 1.6 million businesses were subject to the minimum franchise tax. Figure 1 (see next page) shows the number of business tax filers of each type and the amounts of minimum franchise tax paid in 2017.
https://lao.ca.gov/reports/2020/4207/min-franchise-tax-exemption-032320.pdf

LAO 2007 Budget Analysis: Tax Agency Information and Data Exchange

The language placed an emphasis on how additional cooperation could serve to improve overall tax compliance as well as aid in tax enforcement activities. Our completed report — A Report on Tax Agency Information and Data Exchange (January 2007) —was prepared utilizing data and other information provided by the tax agencies.
https://lao.ca.gov/analysis_2007/general_govt/gen_03_anl07.aspx

AB 676 Assembly Bill - CHAPTERED

(a) Calif ornia's property owners pay over $20 billion each year in property taxes, making the property tax the third largest nonfederal tax in the state. (b) While most California cities , counties, special districts, redevelopment agencies, and schools are highly reliant upon property taxes, the state's system for allocating these revenues to local governments is seriously flawed.
https://lao.ca.gov/2000/020300_ab8/ab_676_bill_19990713_chaptered.html