2012 Initiative Analysis: Brain Syndrome and Severely Disabled Veterans Property Tax Exemption Initiative

Background Local Property Tax The local property tax is a 1  percent tax levied on the assessed value of real and personal property. County officials collect property tax revenues and allocate them to local governments: cities, counties, special districts, K-12 schools, and community colleges.
https://lao.ca.gov/ballot/2012/120031.aspx

State Assistance to Businesses in Response to COVID-19

Jan 4, 2024 - Larger Metro Regions Received More PPP ‑Related Tax Relief and State Grants. We  also examined how PPP eligible for state tax relief and SBCRG were distributed across metro area. As Figure 6 shows, per business in the area, larger metro regions tended to receive more in both types of assistance, most notably, Los Angeles, San  Francisco, and San Jose.
https://lao.ca.gov/Publications/Report/4824

^[PDF] The Compassionate and Sensible Access Act

Currently, local medical marijuana laws vary widely across the state, ranging from complete bans of such facilities in some cities and counties to no restrictions at all in other places. State and local governments currently collect sales tax on medicinal marijuana sales.
https://lao.ca.gov/ballot/2015/150247.pdf

^[PDF] UPDATE

In order to provide the Legislature and the public information on the amount of property taxes shifted from specific local governments, we have placed two data sets on our web site. The data included on our web site was compiled by the State Controller’s Office and the California State Asso- ciation of Counties.
https://lao.ca.gov/1999/cal_update/may_99_calupdate.pdf

Major Features of the 1996 California Budget

This tax cut is in lieu of the Governor's proposal for a phased 15 percent reduction in both personal and corporation income taxes. The revised tax cut will reduce revenues by $85 milli on in 1996-97.
https://lao.ca.gov/1996/071096_bud_major_features/pb71096.html

^[PDF] Proposition 19

Fiscal Effects Subject to Signifi cant Uncertainty 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E September 21, 2010  Reduction in State and Local Correctional Costs  The measure could result in savings to the state and local governments by reducing the number of marijuana offenders incarcerated in state prisons and county jails, as well as the number placed under county probation or state parole super- vision.
https://lao.ca.gov/handouts/crimjust/2010/Prop_19_09_27_10.pdf

^[PDF] Hearing Concerning Propositions 30, 31, and 38

Cannot be predicted, but potentially signifi cant in some counties. Restricts Legislature’s Ability to Pass Certain Bills Potentially lower spending—or higher revenues—based on future actions of the Legislature.
https://lao.ca.gov/handouts/state_admin/2012/Propositions_30_31_38_Sept_24_12.pdf

^[PDF] LAO The State Appropriations Limit

With regard to nonschool local entities (that is, cities, counties, and special districts), however, there is considerable room available. There are a few examples of local entities that have reached or exceeded their limits during the past two decades.
https://lao.ca.gov/2000/041300_gann/041300_gann.pdf

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations

Feb 14, 2019 - The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations Department of Public Health —Enforcement 6.0 California Department of Tax and Fee Administration —Enforcement 6.0 5.5 No Multiyear Proposal.
https://lao.ca.gov/Publications/Report/3939

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations [Publication Details]

Feb 14, 2019 - In this post, we review the administration’s reductions to certain allocations of Proposition 56 tobacco tax revenue. In our view, the administration’s approach for 2019-20 is reasonable. However, the administration has not yet decided how these adjustments will be determined in 2020-21 and beyond.
https://lao.ca.gov/Publications/Detail/3939