^[PDF] California's Tax Expenditure Programs: Overview

Tax expendi- ture programs, as defined by ACR 17, include various tax exemptions, exclusions, deduc- tions, credits, and other special tax provisions which affect the amount of revenues collected through the state’s tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.pdf

^[PDF] California's Tax Expenditure Programs: Property Taxes

The revenue reduction estimates shown in the following individual TEP reviews are based on the 1 percent tax rate. Tax Levy. The property tax levy is calcu- lated by taking the taxable assessed value and multiplying it by the property tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

Tax Expenditure Programs: Property Taxes Part 1

Tax Expenditure Programs: Property Taxes Part 1 NA Description This program exempts from reappraisal any property transferred between spouses. This exemption includes property transferred between spouses after: (1)  a property settlement, (2)  a decree of dissolution of a marriage or legal separation, or (3)  upon death of a spouse.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax1.html

Tax Expenditure Programs: Property Taxes Part 2

Tax Expenditure Programs: Property Taxes Part 2 89 Description The California Constitution, Article XIII, Section 3(f) directly exempts from taxation property used for religious worship. This is known as the "church exemption," and covers faci lities used for religious instruction.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax2.html

Tax Expenditure Programs: Property Taxes Part 3

Tax Expenditure Programs: Property Taxes Part 3 12 Description This program exempts from the property tax a portion of the assessed value of the principal residence owned by a disabled veteran, or by the disabled veterans' unmarried surviving spouse.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax3.html

California's Tax Expenditure Programs: Property Taxes TOC

California's Tax Expenditure Programs: Property Taxes TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_contents.html

California Tax Expenditure Proposals: Property Tax Introduction

California Tax Expenditure Proposals: Property Tax Introduction Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Property Tax Programs--Overview This section provides information on tax expenditure programs (TEPs) that affect the property tax levies on real property and tangible personal property throughout the state.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

^[PDF] California's Tax Expenditure Programs: Sales Taxes

The sales and use tax actually consists of two comple- mentary taxes: • Sales Tax. The sales tax portion is the more familiar of the two taxes and is levied on the total purchase price of tangible personal property sold in California, except for items specifi- cally exempted from taxation by law. • Use Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 1

First, gas and electric bills are subject to municipal utility user taxes in many cities, often at rates higher than the sales tax rate. Thus, it is argued by some that the sales tax exemption avoids subjecting gas and electricity to double taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax1.html

California Tax Expenditures Programs: Sales and Use Taxes Part 3

The home sale itself, however, is not subject to the sales tax, since the tax is levied on tangible personal property only. Thus, only the value of the home due to the materials embodied in it, is subject to taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax3.html