^[PDF] Major Milestones: Over Four Decades of the State-Local Fiscal Relationship

Transferred control over property tax allocation to state. Established acquisition-based assessment system. Requires new local special taxes to be approved by two-thirds of voters. Established ongoing “bailout” for local governments.
https://lao.ca.gov/handouts/localgov/2012/state-local-fiscal-relationship-112912.pdf

Test Claim CSM-4501 and Portions of CSM-4469, "School Site Councils and Brown Act Reform"

Contrary to the analysis in the Hayes and City of Sacramento cases, there is no discussion of penalties, legal risk, regulatory environment, constitutional rights, or total program funding. In short, the staff analysis cites the Hayes and City of Sacramento cases, but ignores the Hayes and City of Sacramento analyses.
https://lao.ca.gov/sections/local_govt/010600_letter_site_councils.html

^[PDF] Test Claim CSM-4501 and Portions of CSM-4469, “School Site Councils and Brown Act Reform”

Paula Higashi 2 January 6, 2000 Contrary to the Constitution The purpose of California’s mandate reimbursement requirement is to prevent the state from transferring the cost of government from itself to local agencies.
https://lao.ca.gov/sections/local_govt/010600_letter_site_councils.pdf

^[PDF] California's Fiscal Outlook: LAO Projections 2005-06 Through 1010-11

Impact of the 2004-05 Property Tax Shifts On Proposition 98 As part of the 2004-05 budget package and the implementation of Proposition 57’s deficit financ- ing bonds, the state authorized several transfers of local property tax revenues between schools (K-12 school districts and community colleges) and local governments (cities, counties, redevelopment agencies, and special districts).
https://lao.ca.gov/2005/fiscal_outlook/fiscal_outlook_05.pdf

California's Tax System: A Primer, Chapter 5

The Estate Tax and the Generation-Skipping Transfer Tax The fifth largest source of General Fund taxes, the Estate Tax and the Generation-Skipping Transfer (GST) Tax accounted for an estimated $937 million in 1999-00, or a bit under 2 p ercent of the total.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter5.html

The 2021-22 Spending Plan: Natural Resources and Environmental Protection

Oct 18, 2021 - To generate additional revenue for city activities, the city assesses various per-barrel taxes on the oil production that occurs within city limits. Over the past several decades, the city has applied these taxes to the state ’s share of tidelands revenue, reducing the amount of revenue the state receives.
https://lao.ca.gov/Publications/Report/4463

Creating a new online university administered by the University of California (UC). [Ballot]

Dec 26, 2023 - Students may transfer from a community college to a UC or CSU campus, typically after completing certain lower-division courses and meeting transfer-specific minimum GPA requirements.   Extent of Online Course Offerings Varies Notably Across the Segments.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-034

^[PDF] Protect Homeowners and Close Corporate Tax Loopholes Act

Counties are directed to implement the new assessments over three years, be- ginning with those properties that have not changed ownership for the longest period of time. Over the same period, exemptions also are phased in, with the homeowner’s exemption and renter’s credit increases to start in 2013-14 and the personal property ex- emption to start in 2014-15.
https://lao.ca.gov/ballot/2009/090727.pdf

2009 Initiative Analysis: Protect Homeowners and Close Corporate Tax Loopholes Act

Counties are directed to implement the new assessments over three years, beginning with those properties that have not changed ownership for the longest period of time. Over the same period, exemptions also are phased in, with the homeowner's exemption and renter's credit increases to start in 2013 ‑14 and the personal property exemption to start in 2014 ‑15.
https://lao.ca.gov/ballot/2009/090727.aspx

2011 Initiative Analysis:Protect Homeowners'and Close Corporate Tax Loopholes Act

Counties are directed to implement the new assessments over three years, beginning with those properties that have not changed ownership for the longest period of time. The homeowner ’s exemption and renter ’s credit increases begin in 2015 ‑16 and the business personal property exemption begins in 2016 ‑17.
https://lao.ca.gov/ballot/2011/110769.aspx