LAO Publications

In total, temp orary property tax reductions lowered local government property tax revenues by an estimated $7 billion in 2013-14, amounting to 15 percent of total property tax revenues statewide . However, real estate markets have recovered significantly over the past two years, and property tax payments for many of these property owners increased by as much as 20 percent in 2013-14.
https://lao.ca.gov/Publications?page=116&year=0&productid=0&categoryid=0

2004 Initiative Analysis: Thomas Lomax Taxpayers Act

As a result, the money paid for child support is only taxable when first earned by the noncustodial parent, and thus is not double-taxed. Tax-Related Impacts of the Initiative. The initiative specifies that court-ordered child support payments are deductible from income by the payor for tax purposes.
https://lao.ca.gov/ballot/2004/040183.htm

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

As a result, the m oney paid for child support is only taxable when first earned by the noncustodial parent, and thus is not double-taxed. Tax-Related Impacts of the Initiative. The initiative would call for the court-ordered child support payments to be deductible from income for tax purposes.
https://lao.ca.gov/ballot/2002/020902_INT.htm

^[PDF] 1983-84 Budget Analysis: Tax Relief

This assistance is in addition to the personal 6~76610 1944 / TAX RELIEF Item 9100 SENIOR CITIZENS RENTERS' TAX ASSISTANCE-Continued income tax credit provided all renters under Item 9100-101-001 (h).
https://lao.ca.gov/analysis/1983/13_tax_relief_1983.pdf

Impose new standards for confining certain farm animals. (Amendment No. 1) [Ballot]

Dec 14, 2017 - To the extent that these higher production costs cause some farmers to exit the business or otherwise reduce overall production and profitability, there could be reduced state and local tax revenues.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-042

^[PDF] Ballot Analysis

State and Local Government Tax Revenues. Three taxes are the largest sources of tax revenue for the state and local governments in California—personal income tax, property tax, and sales tax. The state collects a personal income tax on income—including rent received by landlords—earned within the state.
https://lao.ca.gov/ballot/2020/Prop21-110320.pdf

"Keeping the Promise Initiative"

This measure's fiscal impact, therefore, is the difference between the total revenue loss (from both this measure and the existing tax relief provisions) and the revenue loss from only the existing tax relief.
https://lao.ca.gov/ballot/1999/990048_INT.html

^[PDF] O:WILInitiatives999990048_INT.PDF

This measure’s fiscal impact, therefore, is the difference between the total revenue loss (from both this measure and the existing tax relief provisions) and the revenue loss from only the existing tax relief.
https://lao.ca.gov/ballot/1999/990048_INT.pdf

^[PDF] The Medical Marijuana Regulation, Control, and Taxation Act (Amendment #1S)

Harris 4 January 30, 2012 Reduction on Existing Local Medical Marijuana Taxes. Cities that currently impose a supplemental tax on the sale of medical marijuana of greater than 2.5 percent would see a reduction in tax revenues because of this measure’s cap on such taxes.
https://lao.ca.gov/ballot/2011/110806.pdf

2011 Initiative Analysis: The Medical Marijuana Regulation, Control, and Taxation Act (Amendment #1S)

Reduction on Existing Local Medical Marijuana Taxes. Cities that currently impose a supplemental tax on the sale of medical marijuana of greater than 2.5  percent would see a reduction in tax revenues because of this measure ’s cap on such taxes.
https://lao.ca.gov/ballot/2011/110806.aspx