The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

Excess ERAF: A Review of the Calculations Affecting School Funding [Publication Details]

Mar 6, 2020 - We recently found that some counties are calculating excess ERAF in ways that seem contrary to state law and shift too much property tax revenue from schools to other agencies. We have three specific concerns related to the calculation of excess ERAF that together affect about $350 million in annual property tax revenue.
https://lao.ca.gov/Publications/Detail/4193

The Local Control Funding Formula for School Districts and Charter Schools

Jan 9, 2023 - The state must also must provide at least $200 per student from the EPA to all school districts, charter schools, and county offices of education and at least $100 per full ‑time equivalent student to community college districts.
https://lao.ca.gov/Publications/Report/4661

The 2017-18 Budget: Analysis of Special Education “Disconnect”

Mar 1, 2017 - The state redistributed General Fund from this county ’s SELPAs to other SELPAs across the state —retroactively funding all SELPAs at their full statutory levels for each of these years. Starting in 2015 ‑16, the administration revised its property tax estimates upward to account for the adjustment in Santa Clara County and made a corresponding downward adjustment in that county ’s AB 602 state General Fund revenue.
https://lao.ca.gov/Publications/Report/3598

The 2017-18 Budget: Initial Comments on the Governor’s May Revision

May 13, 2017 - Some of these elements could affect overall costs for counties and the state in future years. While the proposal accomplishes two county priorities —making counties ’ costs relatively predictable and generally aligning counties ’ costs with available revenues —there may be simpler ways to accomplish these goals.
https://lao.ca.gov/Publications/Report/3669

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [Publication Details]

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [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/3554

The 2021-22 Budget: School Mental Health

Feb 12, 2021 - County mental health departments also receive funding from the Mental Health Services Act (MHSA). Approved by California voters as Proposition   63 i n 2004, the MHSA generates roughly $ 2  b illion annually for mental health services —mainly those administered by counties —via a 1  p ercent tax on incomes over $ 1  m illion.
https://lao.ca.gov/Publications/Report/4368

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - These include: $750  Million to Strengthen County “Behavioral Health Continuum. ” As described earlier, the Governor proposes $750  million General Fund —made available over three years —for competitive grants to counties to purchase or renovate real estate for behavioral health facilities.
https://lao.ca.gov/Publications/Report/4309

The 2023-24 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 16, 2022 - Local Property Tax Estimates Reflect Trends in the Housing Market. Growth in property tax revenue is linked with growth in the housing market, but this growth typically lags the market by a few years.
https://lao.ca.gov/Publications/Report/4648

A Historical Review of Proposition 98

Jan 18, 2017 - State required cities and counties to shift property tax revenue on a one –time basis to schools. Cities and counties were backfilled with VLF revenue. Reduced Proposition  98 General Fund cost by $100  million. 1993 –94 ERAF Shift.
https://lao.ca.gov/Publications/Report/3526