2011 Initiative Analysis: Tax Public Pensions Above $100,000 per Year Act

Unlike many other income taxes in existing law, the taxes established under this measure would not be indexed to inflation. In other words, the $100,000 constitutional threshold to begin paying the proposed tax would never be adjusted upward for inflation.
https://lao.ca.gov/ballot/2011/110519.aspx

^[PDF] GENERAL PROGRAM STATEMENT The Renters' Tax

GENERAL PROGRAM STATEMENT The Renters' Tax Relief Program provides a "refundable" tax credit to Californians who rent their principal place of residence as of March 1. 1182 / TAX RELIEF Item 9100 R.ENTER.S' TAX RELIEF-Continued The credit is applied first to any income taxes due, with any balance paid directly to the renter.
https://lao.ca.gov/analysis/1990/13_tax_relief_1990.pdf

^[PDF] Homeowners’ and renters’ tax relief.

Homeowners’ and renters’ tax relief. Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative related to homeowners’ and renters’ tax relief (A.G. File No. 17-0032).
https://lao.ca.gov/ballot/2017/170582.pdf

^[PDF] Jarvis-Simon Homeowners and Renters Relief Act: Version 1

Since the average statewide property tax rate is 1.067 percent of assessed value, the exemption reduces the typical homeowner's taxes by about $75 annually. Over 5 million homeowners currently claim the exemption.
https://lao.ca.gov/ballot/2002/020228_INT.pdf

^[PDF] Jarvis-Simon Homeowners and Renters Relief Act: Version 2

Since the average statewide property tax rate is 1.067 percent of assessed value, the exemption reduces the typical homeowner's taxes by about $75 annually. Over 5 million homeowners currently claim the exemption.
https://lao.ca.gov/ballot/2002/020229_INT.pdf

^[PDF] Cal Facts 2006: State-Local Finances

Cal Facts 2006: State-Local Finances California's Property Tax Has Changed Significantly Dollars in Billions  1977—Before 1978, local agencies determined the property tax rate and its distribution of revenues.  1979—Proposition 13 (1978) set a maximum tax rate of 1 percent and shifted control over the distribution of property taxes to the state.
https://lao.ca.gov/2006/cal_facts/calfacts_state_local_2006.pdf

The MCO Tax: A Flat Versus Tiered Structure [Publication Details]

Jul 20, 2015 - The MCO Tax: A Flat Versus Tiered Structure [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3292

LAO 2005 Budget Analysis: Franchise Tax Board (1730)

LAO 2005 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2005-06 Budget Bill Legislative Analyst's Office February 2005 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies.
https://lao.ca.gov/analysis_2005/general_govt/gen_08_1730.htm

^[PDF] LAO 1994 Budget Perspectives and Issues: Restructuring Public School Finance

In these districts, however, this level of tax effort would generate less than $300 per pupil in property tax revenues. The state would fund the difference. For example, a tax of 3 cents per $100 of AV in the average property tax wealth district would yield $95 per pupil in property tax revenues.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94-95_restructuring_pub_school_finance.pdf

^[PDF] Property Tax Reductions to Diminish as Housing Market Improves

Local property taxes therefore affect the state budget because increases in local property tax revenue allocated to schools typically offset state spending on education. How Does California’s Property Tax System Work?
https://lao.ca.gov/reports/2014/finance/property-tax/property-tax-050514.pdf