California Update, August 1996

State Route 125 private toll road in San Diego County, one of four private toll roads authorized by AB 680 (Ch 107/89). State Route 905 in San Diego County, if legislation is enacted to authorize its development as a toll road.
https://lao.ca.gov/1996/cal_update/aug_96_calupdate.html

LAO Publications

We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other ag encies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/publications?page=7&year=0&productid=7&categoryid=0

LAO Publications

We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other ag encies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications?page=7&year=0&productid=7&categoryid=0

The 2022-23 Budget: Temporary Limits on Business Tax Provisions [Publication Details]

Jan 26, 2022 - The 2022-23 Budget: Temporary Limits on Business Tax Provisions [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/4500

The 2022-23 Budget: Temporary Limits on Business Tax Provisions

Jan 26, 2022 - The 2022-23 Budget: Temporary Limits on Business Tax Provisions The 2022‑23 Budget Temporary Limits on Business Tax Provisions Summary. This post provides background on temporary limits on the use of net operating loss deductions and business tax credits.
https://lao.ca.gov/Publications/Report/4500

The 2012-13 Budget: Overview of the Governor's Budget

As we discussed in our November report, California's Fiscal Outlook , Franchise Tax Board (FTB) data on the state income tax base lags by one to two years, such that preliminary data on 2010 income tax returns only recently has emerged.
https://lao.ca.gov/reports/2012/bud/budget_overview/budget-overview-011112.aspx

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - To support these functions, the state pays a share of counties ’ costs based expected workload. In the case of Medi ‑Cal, state payments to counties for program administration are automatically adjusted for inflation annually.
https://lao.ca.gov/Publications/Report/4647

LAO 2004 Budget Analysis: Public Health

The Tobacco Tax and Health Protection Act (Proposition  99, enacted by voter initiative in 1988) assessed a $0.25 per pack tax on cigarette products that is allocated for specified purposes. These include various tobacco education and prevention efforts, tobacco-related disease research, environmental protection and recreational resource programs, and health care services for low-income uninsured Californians.
https://lao.ca.gov/analysis_2004/health_ss/hss_11_4260_anl04.htm

2009 Initiative Analysis: Grass Roots Initiative Reform Act (Amendment #2-S)

Under this measure, the Constitution would be amended to specify that tax levy measures passed by the Legislature would not go into effect immediately. The measure also would provide that tax levy measures, as well as "urgency statutes " (bills approved by two-thirds of the Members of the Legislature in order to take effect immediately), would be subject to the voters approving or rejecting them through the referendum process.
https://lao.ca.gov/ballot/2009/090604.aspx

The state's initiative, referendum, and recall processes. [Ballot]

Aug 22, 2023 - County election officials have to verify the validity of thousands of voter signatures on petitions. Campaigns to support or oppose such measures regularly raise millions of dollars to develop proposals, fund signature-gathering campaigns, and present their viewp oints to the public at large.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-007