Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

December 9, 2015 State law directs how your county auditor distributes revenue from the 1 percent tax to: Local Governments in Your County. This includes cities, the county, special districts, and schools and community college districts.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

Realignment of Parole Could Improve Public Safety and Help Address Budget Shortfall [Publication Details]

Feb 20, 2008 - We propose a nearly $500 million realignment of responsibility for supervision of low-level criminal offenders from the state parole system to county probation. Funding for parole realignment would come from a reallocation of waste and water district property taxes, city Proposition 172 sales taxes, and vehicle license fees.
https://lao.ca.gov/Publications/Detail/1740

Special Education Mandates Follow-Up Letter [Publication Details]

Oct 27, 1999 - We outline our concerns with the staff supplemental analysis prepared for the Commission on State Mandates (COSM) October 28, 1999 meeting. This letter is a follow-up to our 10/13/99 analysis in which we reviewed legislative intent related to the special education funding system.
https://lao.ca.gov/Publications/Detail/654

A Perspective on County Fiscal Constraints [Publication Details]

Feb 21, 1996 - The fiscal constraints counties face hinder county administration of many programs in which the state has considerable interest--including health, welfare, criminal justice, and property tax collection. These fiscal constraints also impair county ability to provide local programs--law enforcement, libraries, and parks--in a manner which meets the preferences of local residents.
https://lao.ca.gov/Publications/Detail/1

California's Low-Income Housing Tax Credit [Publication Details]

May 1, 1990 - In 1989 the Legislature enacted legislation (58 726, L. Greene) to continue the state low-income housing tax credit program as long as a related federal program exists. That legislation also requires the Legislative Analyst's Office to evaluate the effectiveness of this program. This policy brief provides the evaluation, and makes recommendations for changes to improve the program's effectiveness.
https://lao.ca.gov/Publications/Detail/538

Variation in County Fiscal Capacity [Publication Details]

Feb 21, 1990 - In this piece, we examine county fiscal capacity—the ability of counties to respond to these needs. First, we describe the county-state relationship and discuss our framework for identifying variations in county fiscal capacity. Second, we provide our findings regarding the fiscal capacity of counties, and discuss some of the counties which rate below average in this regard.
https://lao.ca.gov/Publications/Detail/528