What is the Local Fiscal Foundation?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide2.html

What Should Commission Do?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide25.html

Three “Cracks” in the Foundation

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide9.html

Property Tax Reductions to Diminish as Housing Market Improves - Property Tax Reductions to Diminish as Housing Market Improves [Video]

Property Tax Reductions to Diminish as Housing Market Improves - Property Tax Reductions to Diminish as Housing Market Improves [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Property Tax Reductions to Diminish as Housing Market Improves May 5, 2014 Fiscal and Policy Analyst
https://lao.ca.gov/Videos/Player?playlistId=66

^[PDF] Budget Flexibility and Restrictions

Ballot Measures Dedicate Tax Revenues Date Measure Description Dedicated Tax Revenues November 1988 Proposition 99 Provides a 25 cent per pack tax on cigarettes and dedicates the $300 million annually to tobacco education and health care services for low-income persons.
https://lao.ca.gov/handouts/FO/2009/Budget_Flex_08_18_09.pdf

LAO 2008 Budget Analysis: State's Fiscal Picture

For instance, corporate tax (CT) receipts in December, and personal income tax (PIT) and sales and use tax (SUT) receipts for the month of January were both soft. In the two years combined, our forecast of the state ’s three biggest tax revenues —PIT, CT, and SUT —are down $1.4 billion from the administration ’s forecast.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08001.aspx

California Spending Plan 2001-02 Chapter 1

The budget also includes a permanent 45  percent increase in the senior citizens' property tax assistance program. In addition, the budget contains an agricultural and rural tax relief package which includes sales tax exemptions for agricultural and forestry equipment, liquified petroleum gas, and diesel fuel.
https://lao.ca.gov/2001/spend_plan/0901_spend_plan_chap_1.html

Redevelopment After Reform: A Preliminary Look

Sales Tax Subsidies Agency authority to adopt ordinances to receive sales tax revenues is eliminated. Agency ability to assist auto dealerships, large volume retailers, and other sales tax generators is limited.
https://lao.ca.gov/1994/redevelopment_after_reform.html

The State Appropriations Limit

Proceeds of Taxes . Article XIII B defines proceeds of taxes to include (1) tax revenues, (2) investment earnings on tax proceeds, and (3) fees and charges in excess of the cost of providing the spe cific service for which they are intended and/or imposed.
https://lao.ca.gov/2000/041300_gann/041300_gann.html

^[PDF] 1959 Budget Analysis: Transmittal

This applies both to the rev- enues from existing taxes and those proposed for enactment. It should be noted that on pages A-62 and A-63 of the budget there litre tables showing the yield from state taxes over a period of years and a summary of state tax rates.
https://lao.ca.gov/analysis/1959/01_transmittal_1959.pdf