2005 Initiative Analysis: Redistricting Reform and Voter Empowerment Act

As a result of the acquisition-based system for real property, properties that change hands less frequently will generally have lower assessed value and have lower taxes than pro perties that change ownership more frequently.
https://lao.ca.gov/ballot/2005/050089.htm

2013 Initiative Analysis: California Road Repairs Act of 2014

The vehicle license fee (VLF), also called the motor vehicle in-lieu tax, is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property. The VLF is paid annually upon vehicle registration in addition to other fees, such as the vehicle registration fee, air quality fees, and commercial vehicle weight fees, all of which fund specific state programs.
https://lao.ca.gov/ballot/2013/130703.aspx

A Report on Tax Agency Information and Data Exchange

For example, the cities and counties provide data from business license tax filings by businesses that operate within their jurisdictions; and vehicle, vessel, aircraft, trucker, commercial, industrial, residential, and real property ownership data is purchased from various private consulting firms.
https://lao.ca.gov/2007/tax_agencies/Tax_Agencies_012307.aspx

Summary of LAO Findings and Recommendations on the 2012-13 Budget

Select Policy Area Select all Child Care Criminal Justice General Government Health Higher Education K-12 Education Resources and Environmental Protection Revenues Social Services Transportation, Business and Housing   OR   Select Department Select all 0.5-Crosscutting 4.21-Health Care Premium Savings 0250-Judiciary 0552-Office of the Inspector General 0690-Governor 's Office of Emergency
https://lao.ca.gov/laoapp/budgetlist/PublicSearch.aspx?PolicyAreaNum=22&Department_Number=-1&KeyCol=0&Yr=2012

2005 Initiative Analysis: California Property Owners Protection Act

Provisions Related to Eminent Domain Authority This measure requires public agencies to adopt a resolution of necessity specifying a public use for property before it is taken or damaged The measure broadly defines the term “ private use” (for which public agencies may not use eminent domain) to include: Property ownership transfers to a person or entity other than the public agency.
https://lao.ca.gov/ballot/2005/050967.htm

Sequestering Savings From the Closure of Developmental Centers

Jan 31, 2018 - For example, the City of Costa Mesa has zoned a portion of Fairview DC property as open space and other portions for single ‑family residential development, public facilities, or recreational uses. (If the land is not sold, but instead transferred to another state department, it would not be subject to local zoning rules.)
https://lao.ca.gov/Publications/Report/3735

^[PDF] Overview of California Local Government

Intergovernmental transfers (mostly from the state and federal government) make up nearly two-thirds of county revenues. Property, sales, and other taxes make up one-sixth.  480 Cities. Number of cities is growing slowly as voters create new cities, in search of local control over land use and municipal services.
https://lao.ca.gov/handouts/Conf_Comm/2010/Overview_CA_Local_Gov_6_15_10.pdf

State income taxes and various charges collected by the Department of Motor Vehicles. [Ballot]

Nov 1, 2017 - The VLF is an annual fee on the ownership of a registered vehicle in California, in place of taxing vehicles as personal property. The fee rate is 0.65  percent of the vehicle ’s current estimated value.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-031

^[PDF] A Report on Tax Agency Information and Data Exchange

For example, the cities and counties provide data from business license tax fi lings by businesses that operate within their jurisdictions; and vehicle, vessel, aircraft, truck- er, commercial, industrial, residential, and real property ownership data is purchased from various private consulting fi rms.
https://lao.ca.gov/2007/tax_agencies/Tax_Agencies_012307.pdf

The 2025-26 Budget: May Revision Trailer Bill Proposals on the Delta Conveyance Project and Water Quality Control Plans

May 27, 2025 - (Both the state-managed SWP and the federally managed Central Valley Project export water from the Delta and deliver it via a system of aqueducts and can als to Southern California cities and Central Valley farms.)
https://lao.ca.gov/Publications/Report/5053