Rethinking the 1991 Realignment

Oct 15, 2018 - Step Two: Sales Tax Growth to IHSS. One of the permanent changes made to 1991 r ealignment in the 2017 ‑18 Budget Act was to prioritize the use of any increases in sales tax revenue for IHSS costs. As a result, any year ‑over ‑year increase in sales tax revenue first is allocated to counties ’ IHSS costs (through the Social Services Subaccount).
https://lao.ca.gov/Publications/Report/3886

Common Claims About Proposition 13

Sep 19, 2016 - The year before Proposition  13 passed, property taxes comprised over 90  percent of cities ’ and counties ’ local tax revenue. Today, that share is less than two –thirds . Cities and Counties Have More Control Over Sales, Hotel, and Utility Taxes Than Property Taxes.
https://lao.ca.gov/Publications/Report/3497

Fiscal Outlook: Estimating Home Prices [EconTax Blog]

Nov 14, 2018 - Home price growth is an important driver of growth in local property tax collections. Prices also can affect revenues from major state taxes, particularly the personal income tax and sales tax. In general, higher home prices mean more tax revenues for state and local governments.
https://lao.ca.gov/LAOEconTax/Article/Detail/322

The 2024-25 California Spending Plan: Human Services

Oct 2, 2024 - In California, the child support progr am is administered by 47 county and regional local child support agencies (LCSAs), in partnership with local courts. Local program operations are overseen by the state Department of Child Support Services (DCSS).
https://lao.ca.gov/Publications/Report/4933/7

The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset

Feb 16, 2017 - The 2017-18 Budget: Trial Courts and the County Office of Education General Fund Offset The 2017-18 Budget Trial Courts and the County Office of Education General Fund Offset County Offices Of Education (COEs) Funded Through the Local Control Funding Formula (LCFF).
https://lao.ca.gov/Publications/Report/3567

Assessing California’s Climate Policies—Residential Electricity Rates in California

Jan 7, 2025 - Electric utility bills often reflect a number of other state and local taxes and charges. For  example, many local jurisdictions impose utility taxes that are used to support local programs, such as fire response and parks.
https://lao.ca.gov/Publications/Report/4950

Local Government Control [Ballot]

Sep 15, 2020 - To finance the responsibilities shifted to counties in 201 1, the state annually allocates a portion of state sales tax revenue directly to counties. In 2020-21, the state will provide about $1.2  billion in realignment revenue to counties.
https://lao.ca.gov/BallotAnalysis/Initiative/2020-002

The 2022-23 Budget: Fuel Tax Rates [Publication Details]

Feb 11, 2022 - The 2022-23 Budget: Fuel Tax Rates [Publication Details] Description: In this post, we analyze the Governor’s proposed one-year fuel tax holiday. This proposal presents the Legislature with a tradeoff between reducing fuel expenses and funding state highway projects.
https://lao.ca.gov/Publications/Detail/4528

U.S. Retail Sales Update: January 2024 [EconTax Blog]

Feb 15, 2024 - U.S. retail sales have dropped 0.5 percent over the last 3 months and grown 0.6 percent over the last 12 months.  The 12-month growth rate was well below the rate of inflation.
https://lao.ca.gov/LAOEconTax/article/Detail/796

U.S. Retail Sales Update: January 2024 [EconTax Blog]

Feb 15, 2024 - U.S. retail sales have dropped 0.5 percent over the last 3 months and grown 0.6 percent over the last 12 months.  The 12-month growth rate was well below the rate of inflation.
https://lao.ca.gov/LAOEconTax/Article/Detail/796