^[PDF] Understanding California's Property Taxes

Economists use the five common tax policy criteria summarized in Figure 12 to objectively compare particular taxes. These criteria relate to how taxes affect people’s decisions, how they treat different taxpayers, and how the revenue raised from taxes performs over time.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.pdf

^[PDF] California Community Colleges: A Progress Report on the Student Success Act of 2012

In 2013-14, the CCC system received about $7 billion in state operational support (which includes state General Fund, local property taxes, and student fee revenues). State Law Establishes “Open Access” Policy, Identifies Key CCC Missions.
https://lao.ca.gov/reports/2014/education/ccc-student-success/progress-report-SSA-070114.pdf

^[PDF] Review of the California Department of Education

Review of the California Department of Education
https://lao.ca.gov/reports/2014/education/review-cde/review-cde-082814.pdf

^[PDF] Review of School Transportation in California

. • Provides additional funding for districts with lower property tax values. 1951‑52 State Creates a Special Education Transportation Program. • Reimburses 100 percent of associated costs (up to a maximum amount per pupil) for transporting students with severe disabilities. 1981‑82 State Revises HTST Formula (Part of State’s Larger Response to Passage of Proposition 13). •
https://lao.ca.gov/reports/2014/education/school-transportation/school-transportation-022514.pdf

^[PDF] 16_Higher Education Core Funding.indd

16_Higher Education Core Funding.indd Change From 2014-15 Amount Percent UC General Funda $2,844 $2,991 $3,232 $241 8% Net tuitionb 2,671 2,782 2,909 128 5 Other UC core funds 314 323 323 — — Lottery 31 39 39 — — Subtotals ($5,860) ($6,134) ($6,503) ($369) (6%) CSU General Funda $2,769 $3,026 $3,280 $254 8% Net tuitionb 2,145 2,133 2,157 24 1 Lottery 36 59 59 — — Subtotals ($4,949) ($5,219)
https://lao.ca.gov/reports/2015/3299/16.pdf

^[PDF] 3_Key Proposition 98 Information Underlying June Budget Package.indd

3_Key Proposition 98 Information Underlying June Budget Package.indd Key Proposition 98 Information Underlying June Budget Package (Dollars in Millions) 2013-14 Revised 2015-16 Budget Act Minimum Guarantee General Fund $42,996 $49,608 $49,416 Local property tax 15,918 16,695 18,993 Total Guarantee $58,914 $66,303 $68,409 Inputs General Fund taxesa $101,476 $112,068 $116,619 K-12
https://lao.ca.gov/reports/2015/3299/3.pdf

^[PDF] Analysis of Proposition 98 May Revision Budget Package

LAO’s Local Property Tax Estimates Slightly Higher Across Three Years. Our estimates of local property tax revenues are a combined $241 million higher than the administration’s estimates across the three fiscal years.
https://lao.ca.gov/reports/2015/budget/may-revision/prop-98-may-revision-051815.pdf

^[PDF] The 2015-16 Budget: Proposition 98 Education Analysis

This would reduce the amount of local property tax revenue scored towards the COE’s LCFF allotment by a like amount, allowing the state to redirect that excess local property tax revenue for other purposes.
https://lao.ca.gov/reports/2015/budget/prop98/prop98-analysis-021815.pdf

^[PDF] Unclaimed Property: Rethinking the State’s Lost & Found Program

(The four largest sources of General Fund revenue—in descending order—are the personal income tax, the sales and use tax, the corporation tax, and the insurance tax.) Revenues from the unclaimed property program are not considered proceeds of taxes, meaning that they are not counted toward the
https://lao.ca.gov/reports/2015/finance/Unclaimed-Property/unclaimed-property-021015.pdf

^[PDF] The 2017-18 Budget: The Governor’s Cannabis Proposals

Specifically, Proposition 64 imposes new excise taxes on (1) each ounce of cannabis grown and (2) the retail price of cannabis products sold. Additionally, the sale of medical cannabis, which had been subject to sales tax, is specifically exempted from part of that tax under Proposition 64.
https://lao.ca.gov/reports/2017/3556/Governors-Cannabis-Proposal-021417.pdf