The 2019-20 Budget: California Spending Plan—Housing and Homelessness

Oct 17, 2019 - This increase in the low-income housing tax credit has no budgetary costs in 2019-20 because the credits will be claimed on future tax returns. New Process for Housing Element Compliance.   The budget package creates a new judicial process by which cities and counties can be fined for failing to comply with housing element law.
https://lao.ca.gov/Publications/Report/4102

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

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

A student’s right to a high-quality public education. [Ballot]

Dec 16, 2022 - The public school system consists primarily of school districts and charter schools, as well as a small number of schools operated by county offices of education and a few schools operated directly by the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2022-007

Property tax assessment. [Ballot]

Sep 8, 2017 - Statewide, transfer taxes raise around $1.1  billion for cities and counties. Counties Administer the Property Tax.   County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-013

An Update on California Competes [EconTax Blog]

Mar 10, 2023 - The figure below shows two measures of investments promised by California Competes tax credit recipients (1) capital investments per $1 of tax credit and (2) new jobs per $100,000 of tax credit (adjusted for inflation).
https://lao.ca.gov/LAOEconTax/Article/Detail/771

The 2017-18 Budget: California Spending Plan

Oct 18, 2017 - (As seen in Step Two above, prior to 2017 ‑18, sales tax growth paid prior year cost increases.) This sales tax payment acceleration will be ongoing. Despite Additional Revenue, Counties Will Face Some Costs.
https://lao.ca.gov/Publications/Report/3694/8

Managed care organization tax. [Ballot]

Oct 27, 2023 - Overview of MCO Tax California Taxes MCOs ’ Enrollment to Help Cover its Share of Medi-Cal Costs. One of the fund sources California currently uses to support Medi-Cal is a tax on MCOs known as the “MCO tax. ” California has had such a tax or fee for nearly 20 years.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-024

^[PDF] Letter to Legislator--Evaluation of UCLA Film Credit Study

Qualified expenditures include crew and staff salaries and benefits, rental costs of facilities and equipment, and many production costs like construction, wardrobe, food, lodging, and lab processing.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf

Property tax assessment. [Ballot]

Sep 8, 2017 - Statewide, transfer taxes raise around $1.1  billion for cities and counties. Counties Administer the Property Tax.   County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-011