The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - The current funding structure for county property tax administration, including county assessors, raises important questions about intercounty disparities. Because the school share of property taxes varies across counties, requiring counties to cover the schools ’ share of property tax administration costs places a greater burden on some counties than others.
https://lao.ca.gov/Publications/Report/3632

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program [Publication Details]

Mar 27, 2017 - Under SCAPAP, the state allocated grants to eight county assessors’ offices to improve local administration of the property tax. In this report, we look at data from the first two years of SCAPAP and attempt to gauge the program’s effect on property tax revenues.
https://lao.ca.gov/Publications/Detail/3632

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - One possible —albeit difficult —option could be to allocate some or all of future growth in local property and/or sales taxes within each county to the jurisdictions within the county based on their population growth.
https://lao.ca.gov/Publications/Report/3605

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - BOE administers the sales and use tax (SUT) and many smaller tax and fee programs, promulgates related regulations, and adjudicates tax disputes and appeals. BOE ’s Use of Resources Background State Laws Address Board Members ’ Use of Resources.
https://lao.ca.gov/Publications/Report/3609

The 2017-18 Budget: The Board of Equalization [Publication Details]

Mar 7, 2017 - In this analysis, we discuss three aspects of the State Board of Equalization’s (BOE’s) budget: (1) resources redirected to board members; (2) the administration’s 2017-18 budget proposal for BOE’s major IT project; and (3) the administration’s 2017-18 budget proposals for BOE’s tobacco tax and licensing programs.
https://lao.ca.gov/Publications/Detail/3609

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - (In this report, we use the term “school district” to encompass school districts, community college districts, and county offices of education.) Gann Limit Constrained State Spending in Mid ‑1980s. Figure  1 shows historical calculations of the state ’s appropriations limit, or SAL, and appropriations subject to the limit.
https://lao.ca.gov/Publications/Report/3596

The 2017-18 Budget: Governor's Gann Limit Proposal [Publication Details]

Mar 2, 2017 - Under the State Constitution, state tax revenues in excess of the Prop 4 (1979) state appropriations limit, or Gann Limit, must be split between taxpayer rebates and additional school spending. The Governor now proposes a new calculation methodology that creates $22 billion in additional state spending capacity.
https://lao.ca.gov/Publications/Detail/3596

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - The first businesses that negotiated California Competes tax credit agreements with GO-Biz in 2014 were allowed to claim tax credits against their 2014 tax year income tax liability (provided they achieved their hiring and investment targets).
https://lao.ca.gov/Publications/Report/3586

The 2017-18 Budget: California Competes Tax Credit [Publication Details]

Feb 27, 2017 - The 2017-18 Budget: California Competes 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/3586

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - Though Superior Court decisions generally are not binding precedent, one California Superior Court decision ( Children and Families Commission of Fresno County et al. v. Edmund G. Brown, Jr., et  al ) considered issues concerning supplantation of funds related to Proposition  10 (1998), another voter ‑approved tobacco measure.
https://lao.ca.gov/Publications/Report/3573