The Property Tax Inheritance Exclusion

Oct 9, 2017 - The taxable value of a typical property in the state is about two ‑thirds of its market value. This difference widens the longer a home is owned. Property sales therefore typically trigger an increase in a property ’s assessed value.
https://lao.ca.gov/Publications/Report/3706

Reconsidering the Optional Single Sales Factor [Publication Details]

May 26, 2010 - Reconsidering the Optional Single Sales Factor [Publication Details] Reconsidering the Optional Single Sales Factor Format: HTML Description: The February 2009 state budget agreement changed the apportionment formula used to determine California taxable income for firms that also operate in other states.
https://lao.ca.gov/Publications/Detail/2290

State Employee Health Benefits: Policy Implications of Offering a High Deductible Health Plan [Publication Details]

Mar 18, 2015 - State Employee Health Benefits: Policy Implications of Offering a High Deductible Health Plan [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/3219

Options for a State Earned Income Tax Credit [Publication Details]

Dec 18, 2014 - Options for a State Earned Income Tax Credit [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/3156

The 2012-13 Budget: California’s Fiscal Outlook [Publication Details]

Nov 16, 2011 - In 2011-12, we project that the state will have a $3 billion deficit, including the effects of these trigger cuts. In 2012-13, the state will face higher costs due to expiration of a number of temporary budget measures, an increase in Proposition 98 school costs under current law, the repayment of its Proposition 1A property tax loan, and other factors.
https://lao.ca.gov/Publications/Detail/2539

Understanding California’s Property Taxes [Publication Details]

Nov 29, 2012 - In the report, we answer some common questions about the state's property taxes, such as: what taxes and charges are on the property tax bill, what properties make up California's tax base, which local local governments receive property tax revenue, and how does the property tax affect the state budget.
https://lao.ca.gov/Publications/Detail/2670

California’s High Housing Costs: Causes and Consequences [Publication Details]

Mar 17, 2015 - While many factors have a role in driving California's high housing costs, the most important is the significant shortage of housing in the state's highly coveted coastal communities. We advise the Legislature to address this housing shortfall by changing policies to facilitate significantly more private home and apartment building in California's coastal urban communities.
https://lao.ca.gov/Publications/Detail/3214

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - Chapter 69 of 2013 (AB 93, Committee on Budget) eliminated state economic development programs known as Enterprise Zones and replaced them with several new economic development programs. One such program —the California Competes tax credit —provides tax credits to select businesses on a case-by-case basis.
https://lao.ca.gov/Publications/Report/3586

Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? [Publication Details]

Apr 27, 2010 - Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? [Publication Details] Video Description: Recent legislation authorized the Department of General Services (DGS) to sell and then lease back 11 state-owned office properties.
https://lao.ca.gov/Publications/Detail/2261

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Publication Details]

Apr 30, 2014 - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [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/3007