2011 Initiative Analysis:The Government Performance and Accountability Act

Beginning in 2013-14, the measure shifts 0.035 percent of the state sales tax rate to the Performance and Accountability Trust Fund and requires the state General Fund to backfill any reduced revenue to the fund if the state sales tax is reduced in the future.
https://lao.ca.gov/ballot/2011/110721.aspx

2011 Initiative Analysis:The Local Taxpayers, Public Safety and Local Services Protection Act of 2012 (Amendment #1NS)

A budget-related law (Chapter  43, Statutes of 2011) excluded the redirected 1.0625 cent sales tax revenues from the Proposition  98 calculation, reducing the minimum guarantee by roughly $2  billion.
https://lao.ca.gov/ballot/2011/110712.aspx

Informational Hearing on Tax Expenditures [Publication Details]

Feb 27, 2008 - Informational Hearing on Tax Expenditures [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1784

^[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

Difference Between LAO and DOF K-14 Property Tax Estimates [Publication Details]

Jun 3, 2008 - Difference Between LAO and DOF K-14 Property Tax Estimates [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1833

^[PDF] Overview of Proposition 98 Budget

Proposes $10 Billion in Solutions  Raises $7.2 billion in revenue, primarily through tax increase to be on November ballot. (Tax increase offset by $2.5 billion increase in Proposition 98 funding.)  Makes $4 billion in expenditure reductions.  Takes $1.4 billion in other actions.  Leaves state with roughly $1 billion reserve.
https://lao.ca.gov/handouts/education/2012/Overview_of_Proposition_98_Budget_030612.pdf

Overview of the 1997-98 May Revision

An additional $205 million is required in order to offset lower anticipated property taxes due to (1) a $105 million reduction in the anticipated growth in property taxes and (2) a proposed $100 million shift of property taxes from schools to local government.
https://lao.ca.gov/1997/051997_may_revision/pb051997_may_revision.html

^[PDF] The 2024-25 Budget: Proposition 98 Overview and K-12 Education

(Dollars in Millions) Minimum Guarantee General Fund $68,563 $74,633 $76,894 Local property tax 29,742 30,953 32,185 Totals $98,306 $105,586 $109,080 Change From Prior Year General Fund -$15,190 $6,070 $2,261 Percent change -18.1% 8.9% 3.0% Local property tax $2,942 $1,211 $1,232 Percent change 11.0% 4.1% 4.0% Total guarantee -$12,248 $7,281 $3,493 Percent change
https://lao.ca.gov/handouts/education/2024/Proposition-98-Budget-Overview-022724.pdf

^[PDF] The 2024-25 Budget: Proposition 98 Overview and K-12 Education

(Dollars in Millions) Minimum Guarantee General Fund $68,563 $74,633 $76,894 Local property tax 29,742 30,953 32,185 Totals $98,306 $105,586 $109,080 Change From Prior Year General Fund -$15,190 $6,070 $2,261 Percent change -18.1% 8.9% 3.0% Local property tax $2,942 $1,211 $1,232 Percent change 11.0% 4.1% 4.0% Total guarantee -$12,248 $7,281 $3,493 Percent change
https://lao.ca.gov/handouts/education/2024/Proposition-98-Budget-Overview-022924.pdf

^[PDF] California Spending Limit Restoration Act

Proceeds of Taxes. It defines “taxes” broadly to include (1) charges or fees for services that had been previously financed by tax revenues (except in the case of the judicial branch); (2) regulatory fees to the extent that the proceeds are used for purposes other than issuing licenses, permitting, and other forms of direct regulation; and (3) user fees for services where the service is provided to those not charged.
https://lao.ca.gov/ballot/2005/050064.pdf