2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 2)

Except for an up to 2  percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition-based system, properties that change hands less frequently will generally have lower assessed value and lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050103.htm

^[PDF] (1) various changes in the state's existing corporation tax (CT), personal income tax (PIT), insurance gross premiums tax, and local property tax, and (2) the imposition of a oil severance tax

Except for an up to 2 percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition-based system, properties that change hands less frequently will generally have lower assessed value and lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050103.pdf

^[PDF] (1) various changes in the state's existing corporation tax (CT), personal income tax (PIT), insurance gross premiums tax, and local property tax, and (2) the imposition of a oil severance tax

Except for an up-to-2 percent increase each year, the assessed value of real property changes only when it is sold or transferred. As a result of this acquisition- based system, properties and property types that change hands less frequently will generally have lower assessed value and have lower taxes than properties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050085.pdf

^[PDF] The Call for a Citizens' Limited Constitutional Convention

Further, the measure prohibits any revision or amendment from the convention that imposes or reduces any taxes or fees, sets the frequency at which real property is as- sessed, or defines “change in ownership” as it relates to any tax or fee.
https://lao.ca.gov/ballot/2009/090691.pdf

^[PDF] 1952 Budget Analysis: LOCAL ASSISTANCE

If a county is divided into two or more local health depart- ment jurisdictions, the basic allotment is divided in proportion to popu- lation served, except that no funds are made available to independent health departments serving cities of less than 50,000 popUlation.
https://lao.ca.gov/analysis/1952/38_local_assistance_1952.pdf

An Evaluation of the School Facility Fee Affordable Housing Assistance Programs

E xisting home owners have already overcome the major barriers to first-time home ownership. While the developer fee reimbursement may provide them the flexibility to purchase a slig htly more expensive home, the programs will not represent the difference between renting and home ownership.
https://lao.ca.gov/2001/011701_school_facility_fee.html

LAO Publications

Based on this analysis, we recommend specific steps to help maintain the park system, such as transferring the ownership of some state parks to local governmen ts, eliminating the use of peace officers for certain park tasks, allowing private companies to operate some state parks, and increasing park user fees.
https://lao.ca.gov/publications?page=67&year=0&publicationType=0

LAO Publications

Based on this analysis, we recommend specific steps to help maintain the park system, such as transferring the ownership of some state parks to local governmen ts, eliminating the use of peace officers for certain park tasks, allowing private companies to operate some state parks, and increasing park user fees.
https://lao.ca.gov/Publications?page=67&year=0&publicationType=0

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

It is only after a number of years of home ownership that the financial benefits of the acquisition assessm ent system accrue to homeowners. The same benefits of the acquisition value system exist in terms of commercial and industrial property; however, the disadvantages of this policy for businesses in a competitive ec onomy are somewhat troubling.
https://lao.ca.gov/2000/020300_ab8/020300_ab8.html

^[PDF] Housing affordability and property taxes.

When a property changes ownership again, its taxable value typically is reset to its new—usually higher—purchase price. Homeowners’ Exemption Reduces Taxable Value of Primary Homes. A state law, known as the homeowners’ exemption, reduces the taxable value of primary homes by $7,000.
https://lao.ca.gov/ballot/2021/210544.pdf