^[PDF] Funding Timber Harvest Regulation

.  Timber Yield Tax. The timber yield tax is a tax in lieu of ad valorem property taxes on timber paid by timber owners when they harvest timber. The current tax rate is 2.9 percent applied to the value of the harvest.
https://lao.ca.gov/handouts/resources/2011/Funding_Timber_Harvest_Regulation_92711.pdf

^[PDF] Implementing the 2014 Water Bond

Since bonds will be repaid with state tax revenues, funds should be directed to projects that provide benefi ts to the state as a whole, not private benefi ciaries. We recommend the Legislature clarify the defi nition of state-level public benefi ts for certain categories of benefi ts, specifi cally water supply and greenhouse gas reduction benefi ts.  Require Robust Cost-Effectiveness Criteria for Project Selection.
https://lao.ca.gov/handouts/resources/2015/Implementing-2014-Water-Bond-031815.pdf

^[PDF] Implementing the 2014 Water Bond

Since these bonds will be repaid with state tax revenues, funds should be directed to projects that provide benefi ts to the state as a whole. Also, projects that have clear private benefi ciaries who can pay for the projects should not be prioritized for bond funds.  Generating More Benefi ts Than Would Otherwise Occur.
https://lao.ca.gov/handouts/resources/2015/Implementing-Water-Bond-021015.pdf

^[PDF] 2003 Realignment Of Health Programs

LAO 60 YEARS OF SERVICE L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 5, 2003 Overarching Considerations Relating to Realignment Realigning Some State-County Programs Makes Sense Programs, Not Taxes, Should Be the Focus of Realignment Realignment Plans Are Not Easily Changed Counties Will Need Control Over Realigned Programs Roughly Match Revenues and
https://lao.ca.gov/handouts/socservices/2003/Presentation_for_Health.pdf

^[PDF] Hearing Concerning Propositions 30, 31, and 38

Increases sales tax by one-quarter cent from January 1, 2013 through the end of 2016.  Personal Income Tax (PIT). Increases marginal PIT rates on higher incomes as shown in the fi gure. These tax rates would be in effect for seven years—from the 2012 tax year through the end of the 2018 tax year.
https://lao.ca.gov/handouts/state_admin/2012/Propositions_30_31_38_Sept_24_12.pdf

^[PDF] Initiative Constitutional Amendment and Statute: Changes Requirements for Certain Property Owners to Transfer Their Property Tax Base to Replacement Property.

When an existing homeowner buys a new home which is taxed at current market value, their property tax payment for their new home often is higher than for their old home.  Higher Property Taxes May Discourage Some Movers.
https://lao.ca.gov/handouts/state_admin/2018/Initiative_Constitutional_Amendment_Property_Owners_Tax_Base_Replacement_061118.pdf

^[PDF] Voter Requirements for Local Taxes

Voter Requirements for Local Taxes Hon. Cecilia M. Aguiar-Curry, Chair Assembly Revenue and Taxation Committee Hon. Autumn R. Burke, Chair Senate Governance and Finance Committee Hon. Mike McGuire, Chair Voter Requirements for Local Taxes L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 7, 2017 Page 1 Figure 4 Changes to Voter Requirements for Local Government Taxes 1978: Proposition 13
https://lao.ca.gov/handouts/state_admin/2018/Voter-Requirements-030718.pdf

^[PDF] Summary of Legislative Action on the Budget Bill 1984-85 Fiscal Year

Tax Preparers 261 274 274 274 5.0 1560~078~777~~Support, Veterinary Examiners 460 469 479 479 4.1 1570~080-11B~~Support. Technician Examining Comm. 68 69 73 73 7.4 1590~082-779~~Support. Vocational Nurse Account 1,748 1,858 1,896 1,896 8.5 (
https://lao.ca.gov/reports/1984/07_summary_of_legislative_action_on_the_budget_bill_84-85.pdf

^[PDF] The Governor's Budget for 1984-85

HOW CAN THE LEGISLATU RE ENSU RE THAT ITS PRIORITIES ARE ADDRESSED BY TAX EXP ENDITURE PROGRM1S ? {PERSPECTI VES AND ISSUES , PAGE 131) LAST YEAR, I CALLED THIS COt~ti~1ITTEE' S ATTENTION TO THE DI SPAR ITY IN THE DEGREE TO ~IHICH DIRECT SPENDING THROUGH THE BUDGET AND "SPENDING" THROUGH THE TAX SYSTEM WE RE CONTROLLED .
https://lao.ca.gov/reports/1984/the_governors_budget_for_1984-85.pdf

^[PDF] Report on the 1988-89 Tax Expenditure Budget: Overview and Selected Reviews

We have identified nearly 290 individ- ualTEPs, including 72for thepersonal income tax, 35 for the bank and corporation tax, 85 for the sales and use tax, 30 for other state-level taxes, and 65 for the property tax.
https://lao.ca.gov/reports/1988/12_88_report_on_the_1988_89_tax_expenditure_budget.pdf