California Spending Plan, Chapter 2

Senior Citizen Tax Relief Two programs currently provide property tax assistance to low-income homeowners and renters who are either senior citizens (age 62 and older), disabled, or blind. For homeowners, t he tax assistance is provided in the form of a partial reimbursement of property taxes paid; for renters, the amount of assistance is based on an estimate of the property tax paid by the renter.
https://lao.ca.gov/1998/1098_spending_plan/1098_spending_plan_chapter_2.html

^[PDF] Evaluation of the Property Tax Postponement Program

Each property owner’s annual property tax bill is determined by multiplying the taxable value of her property by her tax rate. (As such, the property tax is an ad valorem tax because it is based on the value of the home.)
https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf

^[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/2021/210544.pdf

^[PDF] Property tax assessment.

Other Taxes on Property Sales. Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2018/180414.pdf

^[PDF] The Feasibility of Replacing the Homeowners' Exemption With an Income Tax Credit

The Feasibility of Replacing the Homeowners' Exemption With an Income Tax Credit $6.2 Page 10 Revenue Effects. Repeal of the homeown- ers' property tax exemption would result in higher property tax payments of $338.2 mil- lion in 1986-87.
https://lao.ca.gov/reports/1987/520_0687_replacing_homeowners_exemption_with_income_tax_credit.pdf

2005 Initiative Analysis: The Emergency Services and Tobacco Tax Act of 2006

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors, who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050775.htm

^[PDF] California Cancer Research Act (Amdt. #2-NS)

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products.
https://lao.ca.gov/ballot/2009/090689.pdf

Allocating Local Sales Taxes: Issues and Options

Allocating Local Sales Taxes: Issues and Options January 12, 2007 Allocating Local Sales Taxes: Issues and Options Recent agreements between cities and private businesses involving diversions of millions of dollars of local sales taxes have highlighted concerns raised over the years about the present “situs-based” system for allocating local sales taxes.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.aspx

Voting in California. [Ballot]

Oct 13, 2021 - The State Constitution limits how much tax revenues the state can spend each year, with exceptions like spending on infrastructure. Some of the spending under this measure could be considered infrastructure.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-012

^[PDF] Taxes on Californians who are age 55 and older.

Background Income and Property Taxes. According to U.S. Census Bureau data, Californians pay around $230 billion in state and local taxes each year. Two of the largest taxes are the state income tax (now about $90 billion per year) and the local property tax (around $60 billion per year).
https://lao.ca.gov/ballot/2017/170571.pdf