Tax Limitation Act of 1998

Proposal This measure provides for restrictions on establishing new taxes and regulatory fees and on increasing existing ones. State Taxes . The measure provides that any increases in state taxes made by the Legislature (whether by increased rates or changes in methods of computation, any other increase in an existing tax, or any new tax) require a two-thirds vote in both houses of the Legislature.
https://lao.ca.gov/ballot/1998/980021_INT.html

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

2011 Initiative Analysis:California Opportunity and Prosperity Act

The net effect on state revenues would depend largely on whether the current income tax withholding of participants induced to file tax returns by this program exceeds their tax liabilities. If, for example, there were 250,000 new tax filers due to this program all with no prior tax withholding and average annual tax liabilities of $300, the state ’s revenue gain would be $75  million per year.
https://lao.ca.gov/ballot/2011/110781.aspx

^[PDF] BOE’s Cigarette and Tobacco Programs

The State Board of Equalization (BOE) collects this tax from distributors who supply cigarettes to wholesalers or retailers. Distributors pay this tax by purchasing cigarette tax stamps and affi xing them to packs of cigarettes prior to distribution.  State Levies Excise Tax on Other Tobacco Products.
https://lao.ca.gov/handouts/localgov/2015/BOEs-Tobacco-Programs-031015.pdf

2007 Initiative Analysis:  Homeowner's and Renter's Tax Relief Act

Reduced Property Tax Deductions. The reduction in property taxes described above would result in a reduction in property tax itemized deductions reported on PIT returns. This would result in increased PIT revenues of approximately $200  million annually.
https://lao.ca.gov/ballot/2007/070839.aspx

Taking Advantage of New Federal Higher Education Tax Credits

The act creates several new higher education-related tax incentives, including the "Hope Scholarship" and "Lifetime Learning" tax credits. These tax credits will dramatically reduce the after-tax price of tuition and fees for most middle-income California students (or their parents) by lowering their federal taxes.
https://lao.ca.gov/1998/0298_highered_tax_credits/0298_highered_tax_credits.html

^[PDF] The Property Tax Inheritance Exclusion

The Property Tax Inheritance Exclusion The Property Tax Inheritance Exclusion M AC TAY LO R • L E G I S L A T I V E A N A L Y S T • OC TO B ER 2017 Summary Ownership Changes Trigger Higher Tax Bills.
https://lao.ca.gov/reports/2017/3706/property-tax-inheritance-exclusion-100917.pdf

2005 Initiative Analysis: Tax Fairness 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 ext ent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050139.htm

^[PDF] An Overview of the 1995-96 Analysis of the Budget Bill

An Overview of the 1995-96 Analysis of the Budget Bill State Revenue Effects of the Tax Reduction Proposal 1995-96 Thro h 1998-99 (In Billions) Personal Income Tax Continuation of high-income tax brackets after 1995 $0.3 $0.8 Phase-in of 15 percent tax cut -0.4 -1.5 Net effect (-$0.1) (-$0.7) Bank and Corporation
https://lao.ca.gov/reports/1995/an_overview_of%20the%2095-96_analysis_of_the_budget_bill.pdf

^[PDF] Property tax assessment.

Property taxes are a major revenue source for local governments, raising nearly $60 billion annually. Although the state receives no property tax revenue, property tax collections affect the state’s budget.
https://lao.ca.gov/ballot/2017/170500.pdf