Los Angeles County's Fiscal Problem

Slow Growth in Local Taxes. Property taxes, sales taxes, and vehicle license fees have been impacted by the recession. For example, the single largest general purpose revenue source, property taxes, increase d by almost 10 percent per year in the 1980s, but is projected by the county to decline by 1.6 percent in 1995-96.
https://lao.ca.gov/1995/071195_la_county/lacfin.html

Cal Update May 98--Revenues Up Sharply

Revenues Exceed Expectations General Fund revenues from the state's major taxes exceeded the January budget forecast by $1.3 billion in April, primarily reflecting much stronger-than-expected final personal income tax payments.
https://lao.ca.gov/1998/cal_update/may_98_calupdate.html

2003 Initiative Analysis: Parental Approval of Specified Sexual Instruction.

Provisions of the Initiative The measure amends the Constitution in the following manner: Voting Requirements for Tax Increases. The measure affirms that any change in taxes enacted for the purpose of increasing revenues from an existing tax or a newly established tax requires a vote of two-thirds of the Le gislature.  
https://lao.ca.gov/ballot/2003/030521.htm

^[PDF] The 2022-23 Budget: Federal Tax Conformity for Federal Business Assistance

Federal Tax Laws Exempt Pandemic-Related Financial Assistance. Federal personal income tax and corporation tax laws generally consider grants and forgiven loans as taxable business income. However, the federal tax laws were changed to specifically exclude these pandemic-related financial assistance programs from taxable income.
https://lao.ca.gov/reports/2022/4501/fed-tax-conformity-012622.pdf

May 1999 Cal Update

The purpose of this tax shift--commonly referred to as "ERAF," after the fund into which the property taxes are deposited (the Educational Revenue Augmentation Fund)was to offset, on a dollar-for-dollar basis, required state spending for schools.
https://lao.ca.gov/1999/cal_update/may_99_calupdate.html

^[PDF] Perspectives on the 1987 May Revision

SB 90 (Chapter 296, Statutes of 1973) lowered the newly raised sales tax rate for six months and granted a variable (20 percent to 35 per- cent) income tax credit. 4. AB 3802 (Chapter 569, Statutes of 1978) increased, for the 1978 income year, the personal income tax credits for single taxpayers from $25 to $100, and for married couples from $50 to $200.
https://lao.ca.gov/reports/1987/05_87_perspectives_on_the_1987_may_revision.pdf

^[PDF] The 2019-20 Budget: California Spending Plan

The spending plan reauthorizes the MCO tax—for three and one-half years—under a broadly similar structure as the previous tax . As with the previous MCO tax, the reauthorized tax is a tiered, per-member, per month tax on the Medi-Cal and commercial enrollment of MCOs .
https://lao.ca.gov/reports/2019/4083/spending-plan-2019.pdf

The 2020-21 Budget: School District Budget Trends

Jan 21, 2020 - Smaller districts, districts that receive most of their funding from local property tax revenue ( “basic aid ” districts), and districts that can demonstrate “extraordinary fiscal circumstances ” are exempt from the cap.
https://lao.ca.gov/Publications/Report/4136

LAO Analysis of the 1998-99 Budget Bill General Government Departmental Issues 5

Tax Relief (9100) The state provides local property tax relief, both as subventions to local governments and as direct payments to eligible taxpayers, through seven different programs. The two largest programs are the Homeowners' Property Tax Relief (homeowners' exemption) and the Renters' Tax Relief (renters' credit) programs.
https://lao.ca.gov/analysis_1998/general_govt_depts5_anl98.html

2003 Initiative Analysis: California Clean Money/Clean Elections Act of 2004

Fiscal Effect New Tax Revenues. Under the measure, the state would impose a new oil severance tax for six calendar years beginning in 2005. The state will have roughly 36  million residents in that first year.
https://lao.ca.gov/ballot/2003/030938.htm