^[PDF] The Governor’s Behavioral Health Modernization Proposal

The volatile MHSA tax is not suited to supporting ongoing mental health services and sufficiently mitigating MHSA revenue volatility with a reserve policy alone would be challenging. A more straightforward approach would be to change the MHSA revenue source.
https://lao.ca.gov/handouts/health/2023/Behavioral-Health-Modernization-081623.pdf

^[PDF] Peace officer use of force.

The State Constitution limits how much tax revenues the state can spend each year. However, certain types of spending are excluded from this limit. In recent years, the limit has been an important consideration in state budgeting decisions.
https://lao.ca.gov/ballot/2021/210478.pdf

^[PDF] Funding for students attending private schools.

Districts pay off these bonds over time with revenue generated by increasing their property tax rates. Other sources of local revenue include donations, parcel taxes, interest earnings, and developer fees.
https://lao.ca.gov/ballot/2021/210479.pdf

^[PDF] Voting in California.

The State Constitution limits how much tax revenues the state can spend each year, with exceptions like spending on infrastructure. Some of Hon. Rob Bonta 4 October 13, 2021 the spending under this measure could be considered infrastructure.
https://lao.ca.gov/ballot/2021/210482.pdf

^[PDF] Water supply.

The State Constitution limits how much tax revenues the state can spend each year. However, certain types of spending, most notably for infrastructure, are excluded from this limit. In recent years, the limit has been an important consideration in state Hon.
https://lao.ca.gov/ballot/2021/210487.pdf

^[PDF] Property tax assessment.

Property taxes are paid based on the taxable value of the property. Property taxes are a major revenue source for local governments, raising about $75 billion per year statewide. How Is a Property Tax Bill Calculated?
https://lao.ca.gov/ballot/2021/210488.pdf

^[PDF] State Infrastructure Spending

General Fund Spending on SAL-Excluded Capital Outlay in the 2022-23 Budget (In Billions) a Includes General Fund and local property tax revenue under the requirements of Proposition 98. Medium.ait ARTWORK #230172
https://lao.ca.gov/handouts/state_admin/2023/State-Infrastructure-Spending-031523.pdf

^[PDF] An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

The 1 percent rate, which is the largest tax component of property tax revenue, is the only rate that applies uniformly across every local government Sales and Use Tax The sales tax has two parts: Sales tax on retailers and use tax on buyers.
https://lao.ca.gov/reports/2021/4428/COVID-19-Fiscal-Effects-Local-Gov-051221.pdf

^[PDF] The 2023-24 Budget: California’s Film Tax Credit

The 2023-24 Budget: California’s Film Tax Credit 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Personal Income Tax Sales Tax Corporation Tax Figure 4 Cost of Film Tax Credit Increasing Over Time Film Tax Credits Claimed on Tax Returns (In Millions) Figure 5 Allocation of
https://lao.ca.gov/reports/2023/4713/CA-Film-Tax-Credit-022823.pdf

^[PDF] The 2022-23 Budget: Middle Class Scholarship Program

(For context, about 90 percent of tax filers in California are beneath this cap.) Revamped MCS Program Is Much Costlier Than Original Program. In fall 2021, CSAC prepared a cost estimate for the revamped MCS program using more detailed student-level data than was available when the 2021-22 budget was enacted.
https://lao.ca.gov/reports/2022/4581/Middle-Class-Scholarship-Program-033022.pdf