^[PDF] Classroom Learning and Accountability Act version 4

Background A parcel tax is a type of property levy that taxes an individual unit of land. Typically, the tax is levied at a flat rate per parcel. California currently has no statewide parcel tax, but the State Constitution has no prohibition against such a tax.
https://lao.ca.gov/ballot/2005/050928.pdf

^[PDF] California Marriage Definition Act

(The law affects matters such as the receipt of federal benefits and federal taxes.) State Laws. The State Constitution currently does not define marriage. Under current California statute, only marriage between a man and a woman is valid and recognized.
https://lao.ca.gov/ballot/2006/060104.pdf

^[PDF] The Fairness in Marriage Act

In addition, under the measure, married same-gender couples presumably could file joint state income tax returns. In many cases, this change in filing status would reduce the Hon. Bill Lockyer 2 March 28, 2006 total amount of state income taxes paid by these married couples compared to the amount that they would have paid as single filers.
https://lao.ca.gov/ballot/2006/060242.pdf

^[PDF] Homeowners and renters tax relief

Background Local Governments in California Levy Taxes on Property Owners. Local governments in California levy taxes on property owners based on a property’s assessed value, known as ad valorem property taxes.
https://lao.ca.gov/ballot/2015/150286.pdf

^[PDF] Consumer privacy.

The magnitude of these potential impacts on tax revenue are unknown and would depend on how the state and local governments, businesses, and the public responded to the measure. Summary of Fiscal Effects.
https://lao.ca.gov/ballot/2017/170569.pdf

^[PDF] Environmental hazards in homes and public facilities.

The measure could have several effects on property values and, in turn, local government property tax revenues. Some effects would be positive. For example, the use of bond funds to reduce hazards in homes likely would increase those homes’ values.
https://lao.ca.gov/ballot/2017/170675.pdf

^[PDF] Taxation of commercial property.

Property Owners Can Deduct Property Tax Payments From Taxable Income. State law allows property owners to deduct property tax payments from their taxable income for the purposes of calculating PIT and corporation tax payments, effectively reducing their tax liability.
https://lao.ca.gov/ballot/2017/170715.pdf

^[PDF] California's Use Tax

Including local option tax rates, the average sales and use tax rate in California now is 9.1 percent. The Use Tax Has a Long History… 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 28, 2011 LAO 70 YEARS OF SERVICE  No General Tax Exemption for Internet Sales.
https://lao.ca.gov/handouts/Econ/2011/CA_Use_Tax_2_28_11.pdf

^[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

^[PDF] Housing-Related Tax Expenditure Programs

If the MID were replaced with a credit, the value of the tax subsidy per dollar spent on a mortgage would no longer be dependent on one's marginal PIT rate. This change would increase the homebuying tax incentive for taxpayers in low tax brackets relative to the tax incen- tive for taxpayers in high tax brackets,
https://lao.ca.gov/handouts/State_Admin/2013/Housing-Tax-Expenditure-031813.pdf