^[PDF] The Property Tax Inheritance Exclusion

Local governments in California—cities, counties, schools, and special districts—levy property taxes on property owners based on the value of their property. Property taxes are a major revenue source for local governments, raising nearly $60 billion annually.
https://lao.ca.gov/reports/2017/3706/property-tax-inheritance-exclusion-100917.pdf

The 2023-24 Budget: University of California

Feb 15, 2023 - Additionally, standard project information on the scope, schedule, cost, ownership, and operations of the proposed facility have not yet been provided to the state. Without this information, the Legislature is unable to assess the project and compare it with other budget priorities.
https://lao.ca.gov/Publications/Report/4684

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Local governments in California —cities , counties, schools, and special districts —levy property taxes on property owners based on the value of their property. Property taxes are a major revenue source for local governments, raising nearly $60  billion annually.
https://lao.ca.gov/Publications/Report/3706

Property tax assessment. [Ballot]

Aug 22, 2019 - Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1  billion for cities and counties each year. Counties Administer the Property Tax.  
https://lao.ca.gov/BallotAnalysis/Initiative/2019-004

^[PDF] Property tax assessment.

When a property changes ownership again, its taxable value is reset to its new purchase price. Property Taxes Increase When a Property Changes Ownership. The taxable value of most properties is less than what they could be sold for.
https://lao.ca.gov/ballot/2021/210488.pdf

The 2012–13 Budget: Unwinding Redevelopment

Under this authority, for example, the Controller could order the return of land or buildings transferred from RDA ownership to city ownership during the first half of 2011. For example, many RDAs during 2011 transferred all of their buildings and land to the city.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.aspx

^[PDF] Property tax assessment.

Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties each year. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2019/190479.pdf

The 2022-23 California Spending Plan: Resources and Environmental Protection

Oct 10, 2022 - The budget includes $15  million on a one-time basis from the Public Beach Restoration Fund, via a transfer from the General Fund, to provide funding for the construction of three beach restoration projects in Orange County, the City of San Clemente, and the Cities of Encinitas and Solana Beach.
https://lao.ca.gov/Publications/Report/4633

Trends in Higher Education: Student Outcomes [Publication Details]

Apr 18, 2024 - This brief is the third of a six-part series covering higher education trends in California. The third brief focuses on student outcomes and how they have changed over the past few decades. The brief also raises key issues for the Legislature to consider as it makes related policy and budget decisions.
https://lao.ca.gov/Publications/Detail/4895

Initiative Analyses

File No. 1999-001 Keeping the Promise Initiative The vehicle license fee (VLF) is an annual fee on the ownership of a registered vehicle in California, levied in place of taxing vehicles as personal property.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=77