^[PDF] The 1993-94 State Budget: Perspectives and Issues

Allocation of Property Tax Revenues. Local property tax allocations for cities and counties would be increased by the aggregate amount of shifted costs and local sales tax revenues. The increased property tax revenues, together with existing local property tax revenues, would 124 Part V: Restructuring California Government Changes in Revenue Allocations Offset Cost Impacts of Program Responsibility Changes.
https://lao.ca.gov/analysis/1993/pandi_93_5.pdf

^[PDF] The 2010-11 Budget: Health and Social Services Budget Primer

Specifically: ➢ The MHSA, passed by voters in 2004, imposes a 1 percent income tax on personal incomes in excess of $1 million to support the expansion of community mental health services. Most MHSA services are provided by the counties, although some MHSA activities are coor‑ dinated by DMH at the statewide level.
https://lao.ca.gov/analysis/2010/health/hss_primer_0310.pdf

^[PDF] The 2011-12 Budget: To Defer or Not Defer? An Analysis of the Effects of K-12 Payment Deferrals

Regarding the tax package alone, if it were not to be approved, the Proposition 98 minimum guarantee would drop by roughly $2 billion. Given the uncertainty with state solutions and the timing of school districts’ own budget requirements, the Legislature should try to send signals early to districts regarding the extent to which additional reductions might be needed to balance the 2011‑12 budget.
https://lao.ca.gov/analysis/2011/education/k12_deferrals_012411.pdf

^[PDF] The 2012-13 Budget: Proposition 98 Maintenance Factor: An Analysis of the Governor’s Treatment

These rebenchings lower or raise the General Fund obligation in response to shifts of local property taxes or programs to or from schools.) 2 Prior‑year funding level for schools and community colleges adjusted by change in California per capita personal income and K‑12 average daily attendance (ADA).
https://lao.ca.gov/analysis/2012/education/prop-98-maintenance-053112.pdf

^[PDF] The 2012-13 Budget: Proposition 98 Education Analysis

The 2012-13 Budget: Proposition 98 Education Analysis
https://lao.ca.gov/analysis/2012/education/proposition-98-020612.pdf

^[PDF] The 2012-13 Budget: Analysis of the Governor’s Higher Education Proposal

This is a common occurrence in CCC’s budget, as growth in local property taxes can offset General Fund costs. (Conversely, reductions in local property taxes can be backfilled with General Fund augmentations.)
https://lao.ca.gov/analysis/2012/highered/higher-ed-020812.pdf

^[PDF] The 2013-14 Budget: Governor’s Criminal Justice Proposals

Courts (or sometimes counties on behalf of courts) may choose to utilize the state’s Tax Intercept Program, operated by the Franchise Tax Board (FTB) with participation by the State Controller’s Office (SCO), to intercept tax refunds, lottery winnings, and unclaimed property from individuals who are delinquent in paying fines, fees, assessments, surcharges, or restitution ordered by the court.
https://lao.ca.gov/analysis/2013/crim_justice/criminal-justice-proposals/criminal-justice-proposals-021513.pdf

^[PDF] The 2013-14 Budget: Restructuring the K-12 Funding System

Generally, basic aid districts are found in communities that have (1) historically directed a higher proportion of property taxes to school districts, (2) relatively higher property values, and/or (3) comparatively fewer school-age children.
https://lao.ca.gov/analysis/2013/education/restructuring-k12-funding/restructuring-k12-funding-022213.pdf

^[PDF] 1992-93 Budget Analysis: Introduction

VIII-75 Tax Relief ................................. ;........ VIII"77 Local Government Financing ................. : . . . . . . . . .VIII-82 Payment of Interest on Géneral F~dLoans ............... VIII-85 Health Benefits for Annuitants .........................
https://lao.ca.gov/analysis_1992/01_intro_1992.pdf

^[PDF] 1992-93 Budget Analysis: State and Consumer Services

We recommend that the FrB report at budget hearings as to the administrative cost impacts of eliminating the Renters' Tax Credit program. Gener,al Program Statement Analys,is Page 25 The Franchise Tax Board (FrB) is one of the state's two major tax collection. agencies.
https://lao.ca.gov/analysis_1992/03_state_consumer_1992.pdf