The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - (In this report, we use the term “school district” to encompass school districts, community college districts, and county offices of education.) Gann Limit Constrained State Spending in Mid ‑1980s. Figure  1 shows historical calculations of the state ’s appropriations limit, or SAL, and appropriations subject to the limit.
https://lao.ca.gov/Publications/Report/3596

^[PDF] The State's Fiscal Problem

The 1991-92 budget package shifted about $2.2 billion of state costs for health and welfare programs to the counties, along with dedicated sales tax revenues and vehicle license fees that were esti- mated to be sufficient to fully offset these costs.
https://lao.ca.gov/1991/reports/1291_states_fiscal_problem.pdf

^[PDF] A Historical Review of Proposition 98

State required cities and counties to shift property tax revenue on a one-time basis to schools. Cities and counties were backfilled with VLF revenue. Reduced Proposition 98 General Fund cost by $100 million. 1993-94 ERAF Shift.
https://lao.ca.gov/reports/2017/3526/review-prop-98-011817.pdf

The 2022-23 Budget: Update on K-12 Student Attendance

May 11, 2022 - The  counties that have experienced the largest ADA declines during the pandemic are small rural counties located in the Sierras and Northern California. Among more populous counties, San  Francisco and Los Angeles Counties have had the largest declines (11.4  percent and 11.1  percent,  respectively).
https://lao.ca.gov/Publications/Report/4595

^[PDF] Major Actions on Tax Provisions

The Senate adopted language to exempt these earnings from state income tax. State Wildlife Area Payments In Lieu of Taxes — — When the state acquires private property for state controlled wildlife management areas, the state is not required to offset the loss of county property tax revenue.
https://lao.ca.gov/handouts/Conf_Comm/2018/Conference-Tax-Provisions-Major-Actions-053118.pdf

Did California Enter a Recession Last Fall? [EconTax Blog]

Oct 3, 2023 - First,  it offers an explanation for the recent slowdown in state tax collections. Despite some  improvements in the last few months, tax collections  have  been and are  anticipated to continue to be  weak by historical standards.
https://lao.ca.gov/LAOEconTax/Article/Detail/785

^[PDF] 1951 Budget Analysis: AERONAUTICS COMMISSION

Where services are performed for cities or counties, reason- able reimbursement might be made from the unrefunded part of the Avia- tion Fuel Tax Fund. During the Fiscal Year 1949-50, $198,684 was paid to counties and $112,666 to cities from unrefunded aviation fuel tax.
https://lao.ca.gov/analysis/1951/25_aeronautics_1951.pdf

2003 Initiative Analysis: The Motorist Protection Act

Moreover, by capping the fees and taxes assessed on commercial vehicles, the measure would result in an annual reduction in commercial vehicle license fee revenues of between $700 million and $800 million.
https://lao.ca.gov/ballot/2003/030715.htm

The 2011-12 Budget: Achieving General Fund Relief from Transportation Funds

Mainly fuel excise tax revenues in the SHA. State and local Formula funding provided to cities and counties for local streets and roads. Fuel excise tax revenues in the HUTA. Local Formula funding provided to subsidize local transit operations.
https://lao.ca.gov/analysis/2011/transportation/tax_swap_012511.aspx

LAO Publications

Format: The 1984-85 Budget: Perspectives and Issues February 1, 1984 - (245 pages, 12 MB) For the first time in three years, the Legislature's budget choices are not limited to raising taxes or cutting into the base level of expenditures.
https://lao.ca.gov/publications?page=236&year=0&publicationType=0