LAO Publications

Format: January 25, 2011 - The Governor’s budget proposal would realign the child welfare system to counties in 2011-12 and shift $1.6 billion in tax revenues to counties in lieu of General Fund. This handou t provides information on that proposal.
https://lao.ca.gov/publications?page=78&year=0&publicationType=0

LAO Publications

Format: January 25, 2011 - The Governor’s budget proposal would realign the child welfare system to counties in 2011-12 and shift $1.6 billion in tax revenues to counties in lieu of General Fund. This handou t provides information on that proposal.
https://lao.ca.gov/Publications?page=78&year=0&publicationType=0

^[PDF] Summary of Recommended Legislation

Specifically, we recommend that every school district be guaranteed a certain minimum revenue yield from a given tax rate so that all districts, regardless of their property tax base, are able to raise sufficient revenues to finance their local school facilities needs.
https://lao.ca.gov/reports/1988/02_88_summary_of_recommended_legislation.pdf

2003 Initiative Analysis: Improving Classroom Education Act

The state would incur additional costs associated with: (1) assessing state properties, (2) providing technical assistance to local governments, (3) collecting property tax revenu es from counties, and (4) allocating funds to school districts.
https://lao.ca.gov/ballot/2003/031032.htm

^[PDF] "Improving Classroom Education Act"

The state would incur additional costs associated with: (1) assessing state properties, (2) providing technical assistance to local governments, (3) collecting property tax revenues from counties, and (4) allocating funds to school districts.
https://lao.ca.gov/ballot/2003/031032.pdf

LAO Recommended Legislation: Education

LAO Reference Please see our report, Taking Advantage of New Federal Higher Education Tax Credits (February 1998). LAO Contact
https://lao.ca.gov/1998/1298_rec_legislation/1298_legislation_education.html

Home Prices Update: January 2021 [EconTax Blog]

Feb 23, 2021 - The graph below shows appreciation over the past 12 months for the state ’s 15 largest counties, and suggests that the shift to remote work has been a key factor in recent price changes. San Francisco has long been northern California ’s largest business hub, and historically a large share of its work force has commuted in from other counties.
https://lao.ca.gov/LAOEconTax/Article/Detail/628

Cannabis Tax Revenue Update [EconTax Blog]

Feb 23, 2022 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. The state levies two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/726

^[PDF] June 15, 2000 2000-01 Budget Bill Conference Committee Version

Provides $121 million for counties for juvenile crime reduction and delinquency prevention programs (in trailer bill). 3 L E G I S L A T I V E A N A L Y S T ’ S O F F I C EJune 15, 2000 The agreement approved by the Conference Committee in- cludes approximately $2.7 billion in tax relief for 2000-01, consisting of one-time reductions and rebates and ongoing programs.
https://lao.ca.gov/2000/061500_conference_floor_packet.pdf

LAO Series: Mental Health Services Act: Governor’s Behavioral Health Modernization Proposal

The volatile MHSA tax is not suited to supporting ongoing mental health services and sufficiently mitigating MHSA revenue volatility with a reserve policy alone would be challengi ng. A more straightforward approach would be to change the MHSA revenue source.
https://lao.ca.gov/Publications/Series/3