Proposition 15 [Ballot]

Nov 3, 2020 - Unlike land and buildings, business equipment is taxed based on how much it could be sold for today. Counties Manage the Property Tax.   County assessors determine the taxable value of property. County tax collectors bill property owners.
https://lao.ca.gov/BallotAnalysis/Proposition?number=15&year=2020

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - This suggests the potential for at least similar economic benefits if state resources used for film tax credits were instead allocated to other purposes. Does Not Pay for Itself. A recent study from the Los Angeles County Economic Development Corporation found that each $1 of Program 2.0 credit results in $1.07 in new state and local government revenue.
https://lao.ca.gov/Publications/Report/4713

^[PDF] Counties and Design-Build

On the third project, bidders lodged two separate protests covering a number of allega- tions with regard to other bidders, including lack of required licensing, adjustments to price after submission of proposals, and omissions in bid documents.
https://lao.ca.gov/reports/2014/infrastructure/counties-design-build-010714.pdf

Proposition 35 [Ballot]

Nov 5, 2024 - Analysis of Measure Background State Charges a Specific Tax on Health Plans. Since 2009, California typically has charged a specific tax on certain health plans, such as Kaiser Permanente. This tax is called the Managed Care Organization Provider Tax ( “health plan tax ”).
https://lao.ca.gov/BallotAnalysis/Proposition?number=35&year=2024

^[PDF] 1964 Budget Analysis: Judicial

The funds requested by the Judicial Council In this budget item are required to pay the State's share of higher salaries when assignments of judges are made to courts or counties where there. is a higher salary level. .
https://lao.ca.gov/analysis/1964/03_judicial_1964.pdf

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - According to OES, LEMA Assistance Fund support was provided to 81 police departments and 38 county sheriffs ’ offices involving 3,623 responding officers across 23 approved incidents between its inception and December 2024.
https://lao.ca.gov/Publications/Report/4982

U.S. Retail Sales Update: June 2024 [EconTax Blog]

Jul 16, 2024 - U.S. retail sales have grown 0.1 percent over the last 3 months and 2.3 percent over the last 12 months. Over both periods, sales have grown more slowly than inflation.
https://lao.ca.gov/LAOEconTax/article/Detail/808

U.S. Retail Sales Update: June 2024 [EconTax Blog]

Jul 16, 2024 - U.S. retail sales have grown 0.1 percent over the last 3 months and 2.3 percent over the last 12 months. Over both periods, sales have grown more slowly than inflation.
https://lao.ca.gov/LAOEconTax/Article/Detail/808

Recent Trends in Young Adult Mortality

Dec 10, 2024 - Moving violation stops by five of the seven agencies (Los Angeles Police Department, San Diego Police Department, San Francisco Police Department, San Bernardino County Sheriff, and San Diego County Sheriff) declined over this period, with the declines ranging from 23  percent to 86  percent.
https://lao.ca.gov/Publications/Report/4945

The 2025-26 Budget: College of the Law, San Francisco

Mar 10, 2025 - With the state funding, conventional debt financing, and federal historic tax credits, the school indicated it would be able to complete the project and provide 257 beds at below ‑market rents (an estimated 10  percent below market rates).
https://lao.ca.gov/Publications/Report/5014