^[PDF] Overview of Proposition 98 and K-12 Conference Issues

. „ LAO property tax estimates are $265 million above the administration over the 2015-16 through 2017-18 period. Higher property tax revenue reduces Proposition 98 General Fund obligation. May 2017 Page 2 Proposition 98 Funding by Source (In Millions) 2015-16 General Fund $49,424 $49,425 $49,424 $1 Local property tax 19,679 19,678 19,679
https://lao.ca.gov/handouts/Conf_Comm/2017/Overview-Prop-98-and-K-12-Conference-Issues-053117.pdf

LAO Publications

These options generally involve tax expenditure program s which are either inefficient at achieving their objectives or are not the most efficient means of doing so. Report The Problem of Abusive Tax Shelters Format: HTML February 18, 2004 - The current level of abusive tax shelters (ATS) activity—and its potential for future expansion—raises
https://lao.ca.gov/Publications?page=3&year=0&productid=9&categoryid=0

^[PDF] . ;.... 1219 -Capital Outlay............................

. ;.... 1219 -Capital Outlay............................ 1221 TAX RELIEF (Item 9100): Senior Citizens': Property Tax Assistance............... 1223 property Tax Deferral.................. 1225 Renters' Tax Assistance ............... ;. 1227 Homeowners' Property Tax Relief .............•......................•
https://lao.ca.gov/analysis/1988/01_intro_1988.pdf

^[PDF] California Workers’ Livable Wage Initiative, Amendment No. 1-NS

Second, the increased product prices for goods produced by minimum wage workers could leave consumers with less income available to spend on other goods, thereby reducing sales taxes from them. Third, the probable reduction in overall economic activity discussed above would lower collections from a variety of tax sources.
https://lao.ca.gov/ballot/2002/020028_INT.pdf

^[PDF] Overview of the 2004-05 May Revision

As shown in Figure 1 and identified earlier, these are related to: (1) about $1.3 billion associated with greater- than-expected receipts from a previously en- acted tax shelter amnesty program, (2) another roughly $1.3 billion related to an increase in the administration’s forecast of tax collections in 2003-04 and 2004-05 combined, and (3) $1 bil- lion from an
https://lao.ca.gov/2004/may_revision/011704_may_revision.pdf

^[PDF] A Review of the Governor's Housing Initiative

CHFA finances this program by selling federal and state tax-exempt revenue bonds and repays the bonds with mortgage payments collected from program recipients. Under federal tax law, there is a predetermined cap (about $1.5 billion for California in 1990) on the volume of private activity bonds which the state and local governments may issue on a tax-exempt basis each year.
https://lao.ca.gov/1990/0390_Gov_Housing_Initiative.pdf

^[PDF] Overview of the 2021-22 Governor’s Budget

Tax deferrals $0.20 - $0.30 • Extends payroll tax deferral to December 31, 2021. • Extends paid leave credits for sick and family leave through March 31, 2021. Provider relief payments $0.16 • Covers providers’ financial losses and changes in operating expenses.
https://lao.ca.gov/handouts/state_admin/2021/Senate-Governors-Budget-Overview-011421.pdf

Revenue Volatility In California [Publication Details]

Jan 20, 2005 - We also highlight some options for reducing future impacts of volatility—both those involving changes to the tax system and budgetary changes—and discuss the trade-offs inherent in each of the alternatives.
https://lao.ca.gov/Publications/Detail/1213

^[PDF] Proposition 82 Overview

They pay about one-third of the state’s annual personal income tax revenues. The new tax would take effect January 1, 2007. Taxpayers earning more than $1 million would also continue to pay an additional 1 percent tax to support Proposition 63 mental health services.
https://lao.ca.gov/handouts/education/2006/Proposition_82_031406.pdf

^[PDF] "Motor Vehicle Fuel Utility Act of 2000"

The 14 cents differential between the wholesale and retail price during the temporary period is insufficient to cover state and federal taxes and provide a reasonable rate of return for fuel retailers, unless wholesale prices include taxes.
https://lao.ca.gov/ballot/1999/990363_INT.pdf