2009 Initiative Analysis: Protect Homeowners and Close Corporate Tax Loopholes Act

Property Tax Deduction. Businesses may deduct payment of local property taxes as a business expense in their computation of taxable income under the state's corporate tax (CT) and personal income tax (PIT).
https://lao.ca.gov/ballot/2009/090727.aspx

^[PDF] Housing affordability and property taxes.

Background Property Taxes and Income Tax Credits Local Governments Collect Property Taxes From Property Owners. California local governments—cities, counties, schools, and special districts—levy property taxes on property owners.
https://lao.ca.gov/ballot/2021/210517.pdf

^[PDF] The McCauley-Rooker Wealth Tax and Oceans Preservation Act (Amendment #1-NS)

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011-12 and 2012-13) as a result of the establish- ment of the wealth tax.
https://lao.ca.gov/ballot/2008/080587.pdf

^[PDF] The McCauley-Rosen Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011-12 and 2012-13) as a result of the establish- ment of the wealth tax.
https://lao.ca.gov/ballot/2009/090486.pdf

2009 Initiative Analysis: The McCauley-Rosen Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2009/090802.aspx

State Tax Expenditures -- Over One-Third of

State Tax Expenditures -- Over One-Third of Direct Expenditures 1991-92 Tax expenditure programs (TEPs) are the various tax exclusions, exemptions, preferential tax rates, credits, and deferrals which reduce the amount of revenues collected from the st ate's "basic " tax structure.
https://lao.ca.gov/1996/011696_calfacts/cf96d.html

^[PDF] A-34 (2) What level of property tax relief

A-34 (2) What level of property tax relief should be provided, i.e., when do taxes become "excessive", and how much relief is "necessary"? (3) What should be the source of funding for property tax relief?
https://lao.ca.gov/analysis/1977/01_transmittal_overview_1977.pdf

^[PDF] Taxation of commercial property. (Amendment #1)

Property Taxes Are Based on a Property’s Purchase Price. Each property owner’s annual property tax bill is equal to the taxable value of their property multiplied by their property tax rate. Property tax rates are capped at 1 percent plus smaller voter-approved rates to finance local infrastructure.
https://lao.ca.gov/ballot/2019/190523.pdf

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Local Taxes. Local governments may impose or increase taxes (other than ad valorem property taxes) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a "general tax "), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090772.aspx

1997-98 Budget Analysis: Perspectives and Issues, Part III

Specifically, we estimate that personal income and sales taxes will exceed the budget estimate significantly, but that bank and corporation taxes will fall well below the administration's estimates. Income Taxes.
https://lao.ca.gov/analysis_1997/part_3_revenues_pi97.html