^[PDF] CalFacts 2024

Governed by county supervisors (often five elected officials). 18 Local Property Tax Revenues Vary Per Capita Allocations to County, City, and Special District Governments in 2023-24 500 1,000 1,500 2,000 $2,500 San Francisco Marin Sierra Napa San Mateo Inyo
https://lao.ca.gov/reports/2024/4942/CalFacts-2024-120224.pdf

^[PDF] Fixing Unemployment Insurance Infographic

The UI tax system is supposed to automatically adjust based on the UI trust fund's condition. Tax rates should increase when a reserve cushion needs to be built and decrease once that's done. In actuality, employer tax rates actually decrease when they should be increasing.
https://lao.ca.gov/reports/2024/4943/UI-Infographic-120224.pdf

^[PDF] An Initial Review of the Regional Forest and Fire Capacity Program

Although local governments invest in some preventative forest health activities, such as developing forest fuel reduction priorities in Community Wildfire Protection Plans, local spending on forest management programs can be significantly limited in many rural areas with wildfire prone landscapes due to small tax bases and in many cases, economically disadvantaged residents.
https://lao.ca.gov/reports/2021/4482/RFFC-121321.pdf

^[PDF] The 2023-24 Budget: Overview of the Governor’s Budget

The Governor’s budget includes nearly $3 billion in reductions, the largest of which is withdrawing a discretionary principal payment on state’s unemployment insurance loan (which otherwise is paid by employers’ payroll taxes).
https://lao.ca.gov/reports/2023/4662/Budget-Overview-2023-011323.pdf

^[PDF] The 2022-23 Budget: Green School Bus Grants

Appropriations subject to the limit consist of total state tax revenues after subtracting excluded spending, including capital outlay, certain spending on emergencies, and certain subventions to local governments.
https://lao.ca.gov/reports/2022/4525/green-school-bus-021022.pdf

^[PDF] Community College Apportionment Issues

The larger shortfall is due to higher apportionment costs and lower estimates of offsetting revenues (primarily local property tax revenue that has been revised downward). A Few Key Considerations in Deciding Whether to Cover Apportionment Shortfall „ Covering the shortfall would signal support for the new funding formula, with its emphasis on improving community college student
https://lao.ca.gov/handouts/education/2019/Apportionment-Issues-041119.pdf

^[PDF] School Facilities

.)  These bonds are repaid using local property tax surcharges.  From 2001 through 2018, voters approved $115 billion in local general obligation bonds for K-12 school facilities. As of early 2019, $43 billion in local bond authority remains unsold.
https://lao.ca.gov/handouts/education/2019/School-Facilities-040919.pdf

^[PDF] Background on the California Earned Income Tax Credit

Background on the California Earned Income Tax Credit Senate Budget and Fiscal Review Committee Subcommittee 4 on State Administration and General Government Hon. Maria Elena Durazo, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Background on the California Earned Income Tax Credit A P R I L 1 1 , 2 0 1 9 L E G I S L AT I V E A
https://lao.ca.gov/handouts/state_admin/2019/CA-EITC-041119.pdf

^[PDF] Overview of College Savings Accounts

Roth, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Overview of College Savings Accounts A P R I L 2 5 , 2 0 1 9 Text Margins Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 1 College Savings Accounts in the National Context X Federal Law Authorizes College Savings Accounts That
https://lao.ca.gov/handouts/education/2019/Savings-Accounts-042519.pdf

^[PDF] Proposed statutory initiative related to the cultivation, sale, and use of cannabis.

Reduction in State and Local Tax Revenues Due to Limits on Taxes. The measure would result in lower state and local tax revenues, likely in the mid-to-high hundreds of millions of dollars annually. This net reduction in tax revenue is driven primarily by two factors.
https://lao.ca.gov/ballot/2019/190529.pdf