2005 Initiative Analysis: The Classroom Learning and Accountability Act, version 3

Background A parcel tax is a type of property levy that taxes an individual unit of land. Typically, the tax is levied at a flat rate per parcel. California currently has no statewide parce l tax, but the State Constitution has no prohibition against such a tax.
https://lao.ca.gov/ballot/2005/050927.htm

2005 Initiative Analysis: The Classroom Learning and Accountability Act, version 1

Background A parcel tax is a type of property levy that taxes an individual unit of land. Typically, the tax is levied at a flat rate per parcel. California currently has no statewide parce l tax, but the State Constitution has no prohibition against such a tax.
https://lao.ca.gov/ballot/2005/050925.htm

^[PDF] Tax Fairness for Homeowners Act of 2005

Decreased Income Tax Revenues. Businesses filing under the corporation tax (CT) and the personal income tax (PIT) may deduct local property taxes as a business expense in computing taxable income. To the extent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050089.pdf

^[PDF] Strategies for Addressing The State's Budgetary Imbalance

Example: Combine the State's Tax Agencies. The state maintains two separate agencies to administer and collect its primary taxes. The Franchise Tax Board (FTB) administers the personal income tax and the bank and corporation tax, and the Board ofEqualization (BOE) administers the sales tax, gasoline tax, and various other excise taxes.
https://lao.ca.gov/1991/reports/402_0291_strategies_4_addressing_st_budgetary_imbalance.pdf

LAO Economy and Taxes

The purpose of this primer is to address these and other tax-related questions, so as to aid policymakers and other interested parties in their tax-related deliberations and decision making. Report The Governor’s Tax Proposal Format: HTML February 21, 2007 - The budget contains two tax-change proposals.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=12

^[PDF] 1984-85 Budget Analysis: Tax Relief

The state provides senior citizens' property tax assistance only for taxes paid on the first $34,000 of property value, after taking into account the $7,000 homeowners' property tax ex- emption. Assistance provided in 1984-85 will be based on taxes paid in 1983-84.
https://lao.ca.gov/analysis/1984/13_tax_relief_1984.pdf

^[PDF] Rent control.

Sales Tax Levied for Local and State Purposes. California’s local governments and the state levy a tax on retail sales of tangible goods. This tax—called the sales and use tax—is a significant source of local and state revenue.
https://lao.ca.gov/ballot/2017/170629.pdf

California's Fiscal Forecast 1997-98--Chapter 3

Personal Income Tax The personal income tax (PIT) is California's single largest state General Fund revenue source, accounting for 49 percent of total estimated receipts in 1997-98. This tax has marginal tax rates ranging from 1 percent to 9.3 percent, depending on a taxpayer's income level.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook_chapter_3.html

^[PDF] Allocating Local Sales Taxes: Issues and Options

It simply shifts existing sales taxes from one jurisdiction to an- other—at the cost of government resources that could be used for other purposes. The counterproductive aspects of the current system could be addressed through major reforms involving either the local sales tax allocation methodology or changes in local govern- ment’s system of taxes.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

^[PDF] Relating to certain provisions of the California personal income tax

For tax year 2002, the standard deduction is $6,008 for married-filing-joint taxpayers and $3,004 for single taxpayers. For taxpayers who instead choose to itemize their deductions (because this would result in additional tax savings), various specific deductions may be claimed to reduce the amount of tax that the taxpayer owes.
https://lao.ca.gov/ballot/2003/030429.pdf