2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 1)

Except for an up- to-2 percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition-based system, properties and pr operty types that change hands less frequently will generally have lower assessed value and have lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050085.htm

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 2)

Except for an up to 2  percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition-based system, properties that change hands less frequently will generally have lower assessed value and lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050103.htm

^[PDF] (1) various changes in the state's existing corporation tax (CT), personal income tax (PIT), insurance gross premiums tax, and local property tax, and (2) the imposition of a oil severance tax

Except for an up to 2 percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition-based system, properties that change hands less frequently will generally have lower assessed value and lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050103.pdf

^[PDF] (1) various changes in the state's existing corporation tax (CT), personal income tax (PIT), insurance gross premiums tax, and local property tax, and (2) the imposition of a oil severance tax

Except for an up-to-2 percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition- based system, properties and property types that change hands less frequently will generally have lower assessed value and have lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050085.pdf

The Budget Package: 2011-12 California Spending Plan

The VLF, which is also paid to the DMV at the time of vehicle registration, is an annual fee on the ownership of a registered vehicle in California. It is levied in place of taxing vehicles as personal property.
https://lao.ca.gov/reports/2011/bud/spend_plan/spend_plan_081211.aspx

^[PDF] An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

The total TUT rate varies across cities and counties, ranging from 0 percent to 3 percent. Aside from a few minor exceptions, special districts do not receive sales tax revenue. Funding Sources for Local Governments Figure 4 Independent Special Districts $26 Billion Property Tax Use Tax Transient Occupancy Tax Enterprise Funds and Internal Service Funds Intergovernmental
https://lao.ca.gov/reports/2021/4428/COVID-19-Fiscal-Effects-Local-Gov-051221.pdf

^[PDF] The 2017-18 Budget: Overview of Governor’s Cannabis-Related Trailer Bill Legislation

. „ Defines Ownership. Defines an owner as someone with an ownership interest of 20 percent or more or who otherwise participates in the direction, control, and management of the business (consistent with Proposition 64; MCRSA included a lower ownership threshold).
https://lao.ca.gov/handouts/crimjust/2017/Cannabis-TBL-Overview-042417.pdf

^[PDF] The 2017-18 Budget: Overview of Governor’s Cannabis-Related Trailer Bill Legislation

. „ Defines Ownership. Defines an owner as someone with an ownership interest of 20 percent or more or who otherwise participates in the direction, control, and management of the business (consistent with Proposition 64; MCRSA included a lower ownership threshold).
https://lao.ca.gov/handouts/state_admin/2017/Cannabis-Related-TBL-050417.pdf

The 2022-23 Budget: Department of Justice Proposals

Feb 11, 2022 - However, certain counties and cities benefit significantly more than others. Specifically, while 12 counties and 8 cities currently use their own resources to support local criminal laboratories, 46  counties generally do not have to use any of their resources for criminal laboratory services.
https://lao.ca.gov/Publications/Report/4527

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - MHCB Proposal Does Not Account for Reduced Costs Related to Transfers. As discussed above, the new MHCB facility would likely reduce transportation costs, as fewer people in Southern California would need to be transferred to beds in more northern parts of the state.
https://lao.ca.gov/Publications/Report/4986