The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program [Publication Details]

Mar 27, 2017 - Under SCAPAP, the state allocated grants to eight county assessors’ offices to improve local administration of the property tax. In this report, we look at data from the first two years of SCAPAP and attempt to gauge the program’s effect on property tax revenues.
https://lao.ca.gov/Publications/Detail/3632

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - The remaining one ‑third goes directly to cities and counties to support local street and road maintenance and rehabilitation. Federal Funding Also Supports Transportation Projects. In addition to state excise tax revenues, the state receives federal fuel excise tax revenue for transportation.
https://lao.ca.gov/Publications/Report/4528

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - IHSS providers ’ wages are determined through collective bargaining with county governments. As of February 2024, IHSS provider wages in many counties exceeded $18 per hour. Nevertheless, the OEWS estimates suggest that the median wage for home health and personal care aides was below $17.50 per hour in 2023.
https://lao.ca.gov/Publications/Report/4878/1

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

Effect of Returning to Historical Estimated Tax Payment Schedule [Publication Details]

Feb 27, 2023 - Effect of Returning to Historical Estimated Tax Payment Schedule [Publication Details] Effect of Returning to Historical Estimated Tax Payment Schedule Format: HTML Description: Returning personal and corporate income tax estimated payment amounts to four equal payments, beginning in tax year 2024, would shift about 8 percent of
https://lao.ca.gov/Publications/Detail/4722

Effect of Returning to Historical Estimated Tax Payment Schedule

Feb 27, 2023 - Effect of Returning to Historical Estimated Tax Payment Schedule Effect of Returning to Historical Estimated Tax Payment Schedule Background Some Taxpayers Make Estimated Tax Payments Throughout the Year.
https://lao.ca.gov/Publications/Report/4722

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - If a homeowner is delinquent on his property taxes for five years, the county can sell his home through a “tax sale. ” Under a tax sale, the county lists a home for sale in the amount due in unpaid property taxes and fees at public auction.
https://lao.ca.gov/Publications/Report/3885

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - Cities and counties that allow commercial cannabis activity typically levy taxes on businesses at every stage of the supply chain. We estimate that the average cumulative local tax rate over the whole supply chain—including local business taxes—is roughly equivalent to a 14 percent tax on retail sales.
https://lao.ca.gov/Publications/Report/4124

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - As described in our recent report , the state collects this “retail” tax primarily at the wholesale level, effectively making it an ad valorem tax on wholesale prices. Local Taxes. Many cities and counties levy cannabis taxes.
https://lao.ca.gov/Publications/Report/4123

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 14, 2023 - Annual Report on Tax Exemptions for Medicinal Cannabis [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/4777