Legislative Analyst's Office: Recent Criminal Justice Publications

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax In this post, we provide an update and comments on the implementation of a new firearm and ammunition tax that went into effect beginning July 2024.
https://lao.ca.gov/laoapp/rss/LAORSSFeedNew.aspx?laofeed=3

^[PDF] 1957 Budget Analysis: Local Assistance

., after they levied the 15 cents legal limit. 1004 Local Assistance Mosquito and Gnat Control-Continued On the basis of figures used for the 1956-57 allocations, with the $7,500 figure that is in the Budget Act, the State could still pay approxi- mately $17,000 to counties for nonstate participating activities even though they have not reached· the maximum local tax rate.
https://lao.ca.gov/analysis/1957/26_local_assistance_1957.pdf

March 1996 California Update

The SDE allocated $17.1 million to counties and school districts for school-based tobacco education and cessation proj ects. Other factors also may have contributed to the decline in smoking in California.
https://lao.ca.gov/1996/cal_update/cup0396.html

1996-97 Budget Perspectives and Issues: Major Issues Facing the Legislature

For example, cert ain counties receiving state funds do considerable contracting involving mental health services, and alcohol and drug programs. As another example, San Diego County has contracts w ith 21 nonprofit community-based groups to operate primary care clinics.
https://lao.ca.gov/analysis_1996/p965-6.html

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Tax Relief Act

The FTB is prohibited from delaying any audit in order to increase tax liabilities. Taxpayers may file a petition with any court in the taxpayer’s county of residence in order to ascertain the propriety of any FTB action with respect to the taxpayer.
https://lao.ca.gov/ballot/2002/020902_INT.htm

2004 Initiative Analysis: Thomas Lomax Taxpayers Act

The FTB is prohibited from delaying any audit in order to increase tax liabilities. Taxpayers may file a petition with any court in the taxpayer’s county of residence in order to ascertain the propriety of any FTB action with respect to the taxpayer.
https://lao.ca.gov/ballot/2004/040183.htm

Managed Care Organization Tax: Background and Issues for Consideration on Administration’s Proposal [Publication Details]

May 30, 2023 - Managed Care Organization Tax: Background and Issues for Consideration on Administration’s Proposal [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/4774

^[PDF] Overview of Major Recent Behavioral Health Initiatives

Nearly all of the tax proceeds—estimated to be $3.3 billion in 2022-23—flow to counties to support mental health services. „ State General Fund. A relatively small portion of the nonfederal share comes from the state General Fund.
https://lao.ca.gov/handouts/health/2023/Behavioral-Health-Initiatives-Overview-022823.pdf

^[PDF] Restructuring the Court-Ordered Debt Collection Process

As described above, some counties collect some or all of the court-ordered debt. In these cases, typically revenue recovery units within the County Treasurer/Tax Collector’s Office handle the collections for the county.
https://lao.ca.gov/reports/2014/criminal-justice/debt-collection/court-ordered-debt-collection-111014.pdf

Legislative Analyst's Office: California Economy & Taxes Blog

This post assesses the implications for property tax revenues. The county faces a $10 billion to $20 billion reduction in assessed property values, estimated to result in a $100 million to $200 million annual property tax revenue loss to affected local governments.
https://lao.ca.gov/laoapp/rss/LAORSSFeedNew.aspx?laofeed=25