^[PDF] Classroom Learning and Accountability Act_version 2

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 parcel tax, but the State Constitution has no prohibition against such a tax.
https://lao.ca.gov/ballot/2005/050926.pdf

^[PDF] Governor’s Tax Increase Proposal

Revenue options involving the SUT include eliminating certain tax expenditure programs and extending the tax base. " Extending the SUT tax base to include various services could be coupled with an eventual overall rate reduction.
https://lao.ca.gov/handouts/revtax/2003/030089_HO.pdf

Shifting Gears: Rethinking Property Tax Shift Relief

As a reference point, the counties shown in the large losses column are losing revenues at roughly the same rat e as counties commonly collect revenues from local sales taxes, local transportation taxes, utility user taxes, hotel taxes, business license taxes, benefit assessments, and proper ty transfer taxes combined .
https://lao.ca.gov/1999/020299_property_tax_shift.html

^[PDF] Tax Oil to Fund Education Act

The measure states that the costs of the tax may not be passed on to consumers. New Tax Revenues to Fund Education. The new revenues generated by the proposed severance tax would be dedicated to a state government account to fund various state and local education expenses.
https://lao.ca.gov/ballot/2011/110648.pdf

^[PDF] The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Tax credits are provisions in California’s tax laws that allow taxpayers to directly reduce their taxes dollar for dollar. Most business tax credits provide an incentive for companies to alter their behavior in certain ways.
https://lao.ca.gov/reports/2022/4500/temp-limits-business-tax-012622.pdf

^[PDF] Use of revenue raised by bonds or taxes approved by the voters.

In other cases, state and local governments have more discretion over how to use bond proceeds or tax revenue approved by voters. Restricts Use of Bond and Tax Revenue. This measure restricts the use of voter-approved bond proceeds and tax revenue.
https://lao.ca.gov/ballot/2017/170597.pdf

Initiative Analyses

Both the PIT and CT allow various deductions from income and credits against any tax owed. The state also levies an estate tax payable upon death, equal to the amount of the available state tax credit allowed under the federa l estate tax (this credit is currently zero).
https://lao.ca.gov/BallotAnalysis/Initiatives?page=55

^[PDF] Initiative Letter

In general, this supplemental payment increases if property taxes increase and decreases if property taxes decrease. Property Tax Revenues Contribute Toward Meeting District Per-Pupil Funding Amounts.
https://lao.ca.gov/ballot/2013/130773.pdf

^[PDF] Jarvis-Simon Homeowners and Renters Tax Relief Act

Bill Lockyer 3 May 23, 2002 Increased Income Tax Revenues The increased homeowners’ exemption would decrease the amount of property taxes paid by homeowners. Consequently, for those homeowners who itemize their income tax deductions, eligible deductions would decline.
https://lao.ca.gov/ballot/2002/020395_INT.pdf

^[PDF] California's Tax System and the Economy

California's Tax System and the Economy Presented To: Senate Committee on Revenue and Taxation California’s Tax System And the Economy L E G I S L A T I V E A N A L Y S T ’ S O F F I C E LAO 60 YEARS OF SERVICE February 2, 2005 LAO 60 YEARS OF SERVICE L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 2, 2005 1 California’s Tax System
https://lao.ca.gov/handouts/revtax/2005/cal_taxsystem_econ_020205.pdf