LAO Publications

In particular, we (1) describe how the current property tax system weakens the incentive counties have to fund property tax administration, (2) rev iew and evaluate the administration's three-year pilot program to improve county incentives, and (3) provide recommendations regarding the pilot's design.
https://lao.ca.gov/publications?page=51&year=0&publicationType=0

LAO Publications

California’s state tax system is highly volatile, and the state has a poor track record of setting as ide reserves when times are good to help balance the budget during later economic downturns. Designing a constitutional rainy-day fund mechanism, however, involves many complexitie s that require detailed consideration by the state’s leaders.
https://lao.ca.gov/publications?page=52&year=0&publicationType=0

LAO Publications

Format: Why Have Sales Taxes Grown Slower Than the Economy? August 5, 2013 - The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts.
https://lao.ca.gov/publications?page=55&year=0&publicationType=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportHandout May 20, 2013 - Presented to Assembly Budget
https://lao.ca.gov/publications?page=57&year=0&publicationType=0

LAO Publications

Format: The 2018-19 Budget: California’s New Tax Departments April 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administr ative and appeals responsibilities for many taxes and fees.
https://lao.ca.gov/publications?page=6&year=0

LAO Publications

Format: The 2018-19 Budget: California’s New Tax Departments April 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administr ative and appeals responsibilities for many taxes and fees.
https://lao.ca.gov/publications?page=6&year=0&publicationType=0

LAO Publications

Lois Wolk, Chair of Senate Governance and Finance Committee, providing an evaluation of the February 2012 report, "Economic and Production Impacts of the 2009 Califo rnia Film and Television Tax Credit."
https://lao.ca.gov/publications?page=63&year=0&publicationType=0

LAO Publications

While we find that the administration's economic and revenue forecasts are reasonable, we are concerned that the amount of property tax revenues from former redevelopment agencies (RDAs) may be substantially less than the May Revision assumes in 2011-12 and 2012-13.
https://lao.ca.gov/publications?page=64&year=0&publicationType=0

LAO Publications

These systems support some of the state’s major health and human services progra ms by providing eligibility determination, case maintenance, and reporting functions at the county level. Chapter 13, Statutes of 2011 (ABX1 16, Blumenfield) directs the administra tion to reduce this number to two by migrating, or moving, counties on an existing system to Los Angeles County’s new system.
https://lao.ca.gov/publications?page=69&year=0&publicationType=0

LAO Publications

The Governor’s budget proposes providing counties $134 million to replace their voting equipment. This proposal assumes counties implement a the new “vote center” model of voting. Given the condition o f counties’ voting equipment and the state’s interest in effective county administration of elections, state assistance for purchasing new voting equipment is warranted.
https://lao.ca.gov/publications?page=7&year=0