^[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 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] 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] 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

^[PDF] Fixing Unemployment Insurance

REDESIGN EMPLOYER TAX RATES Recommend Redesigned Employer Tax Rates. We recommend the state adopt a simple, robust UI tax structure composed of a standard tax rate and a reserve-building tax rate. In this section, we describe the two tax rates, how they work together, and present the tax rates that would go into effect should these recommendations be adopted.
https://lao.ca.gov/reports/2024/4943/Fixing-Unemployment-Insurance-120224.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

Administration of the Insurance Tax Program: A Case for Limited Reform [Publication Details]

Feb 1, 1985 - Administration of the Insurance Tax Program: A Case for Limited Reform [Publication Details] Administration of the Insurance Tax Program: A Case for Limited Reform Format: PDF Description: As a result of questions raised by state agencies and legislative staff regarding the administration of the insurance tax, the Legislature enacted Ch 994/80.
https://lao.ca.gov/Publications/Detail/2032

^[PDF] College and University Funding and Accountability Act (Amdt 1S)

Tax Increases to Fund Universities. This measure would increase rates of four existing statewide taxes and fees, with the resulting revenue placed in a special fund to be used by UC and CSU. Specifically, the measure states the following: “Taxes increases in automobile registration of $5.00, a 0.20 cent tax increase per pack of
https://lao.ca.gov/ballot/2012/120242.pdf

^[PDF] 2000 Budget Perspectives and Issues: Perspectives on State Revenues

Ser- vices are generally exempt from the sales tax, as are goods pur- chased for resale. The law also provides for certain exemptions from the sales tax, the largest of which is for food. • Use Tax. The use tax is imposed on products purchased from out-of- state sources by California residents for use in the state.
https://lao.ca.gov/analysis_2000/2000_pandi/part3/pandi_pt3_2000.pdf

Why Have Sales Taxes Grown Slower Than the Economy?

The statewide base sales tax rate is 7.5 percent. With voter approval, however, local governments may increase (by up to 2.5 percentage points) the local tax rate to generate additional local sales tax revenue.
https://lao.ca.gov/reports/2013/tax/Sales-tax/Sales-tax-080513.aspx