^[PDF] The 2004-05 Budget Bill, SB 1113, as Amended

Includes new revenues from higher education fees, a two-year suspension of the teachers’ tax credit, tax amnesty, and a two- year rule change related to the use tax on out-of-state purchases of certain items such as yachts and airplanes.
https://lao.ca.gov/2004/floor_packet/072804_Floor_sb1113.pdf

^[PDF] An Assessment: Governor's Local Government Proposal

VLF Backfill for Property Tax Swap • Shifts $4.1 billion of K-14 district property taxes to cities and counties as replacement for VLF “backfill” revenues. (As a result, the state would have higher spending on schools—to compensate for the property tax loss—and commensurate lower spending on VLF backfill payments.)
https://lao.ca.gov/2004/local_gov/052404_loc_gov_proposal.pdf

Proposition 50 Resources Bond: Funding Eligibility of Private Water Companies

Tax-Exempt Status of the Bonds Federal Requirement. Under federal tax rules, the tax-exempt status of a single state general obligation bond issue is lost if more than $5  million or 5  percent of the bond issue's proceeds (whichever is less) is used to make loans for "private use " purposes.
https://lao.ca.gov/2004/prop_50/051404_Prop_50_Bonds.htm

Assessing Recent State Efforts: Health Care for the "Hard-to-Insure"

The state ’s subsidy for the post-MRMIP, as well as MRMIP, coverage comes from part of the state ’s appropriation of tobacco tax revenue. These changes to MRMIP were adopted as a pilot program that by law will run from September 1, 2003 to September 1, 2007.
https://lao.ca.gov/2005/ab1401/hardtoinsure_120705.htm

^[PDF] The 2005-06 Budget Bil (lSenate Bill 77) as Adopted by the Senate Committee on Budget and Fiscal Review

Assumes additional revenues relative to administration from local property taxes and refinancing of tobacco bonds. Rejects administration proposal to pre-pay one-half of the vehicle license fee gap loan due in 2006-07.
https://lao.ca.gov/2005/floor_packet/061505_floor_packet.pdf

A Primer: Funding Higher Education

The box on the next page provides more detail about the interplay of General Fund and local property tax revenue within CCC ’s Proposition  98 funding. Interplay of General Fund and Local Property Tax Revenue for California Community Colleges (CCC) Proposition  98 funding is comprised of General Fund support and local property tax revenues.
https://lao.ca.gov/2005/fund_highred/062905_fundng_highred.html

^[PDF] A Primer: Funding Higher Education

A.Primer:.Funding.Higher.Education 42 Interplay of General Fund and Local Property Tax Revenue for California Community Colleges (CCC) Proposition 98 funding is comprised of General Fund support and local property tax revenues.
https://lao.ca.gov/2005/fund_highred/062905_fundng_highred.pdf

Major Features of the 2005 California Budget

Property Tax Administration Grant Program. The budget suspends the Property Tax Administration Grant Program for a two-year period. Under this program, counties receive grants totaling $60 million annually for staff, technology, and other resources to support the administration of the property tax system.
https://lao.ca.gov/2005/major_features/2005-06_major_features.htm

^[PDF] Revenue Volatility in California

Revenue Volatility in California 1979-80 Through 1990-91 1991-92 Through 2003-04 Total Revenues Average growth 6.1% 7.1% 5.2% Standard deviation 8.0 6.4 9.4 Personal Income Tax Average growth 7.5% 8.8% 6.5% Standard deviation 11.9 9.8 13.8 Sales and Use Tax Average growth 5.2% 6.3% 4.3% Standard deviation 4.5 4.5 4.5 Corporation Tax Average
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.pdf

^[PDF] Tax Agency Consolidation: Remittance and Return Processing

One of the adverse consequences of having three separate tax agencies is the considerable confusion it creates for some taxpayers. The uncertainty regarding what tax agency is responsible for what tax results in additional compliance costs for certain taxpayers.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.pdf