^[PDF] Variation in County Fiscal Capacity

For example, counties cannot increase their property tax rate, and must get voter approval to increase other taxes. As service demands or costs grow over time, state-required programs and local programs compete for the growth in the existing GPR base.
https://lao.ca.gov/1990/reports/528_0290_variation_in_county_fiscal_capacity.pdf

^[PDF] Focus Budget 1994 Highlighting Major Features

Property Tax Shifts. Chapter 155, Statutes of 1994 (AB 860, Pringle), requires county auditors to increase the amount of property taxes transferred to the Educational Revenue Augmentation Fund (ERAF) in 1994-95.
https://lao.ca.gov/1994/1043_0794.pdf

^[PDF] California Update: The Fiscal Impact of Tuberculosis in California

For example, suspension of the renters' tax credit may have resulted in later filing than in past years, particul.arly by lower-income tax- payers. The level of withholding payments, however, is consistentwith astrongereconomy than expected at the end of 1993.
https://lao.ca.gov/1994/reports/cal_update_fiscal_impact_of_tb_62_0494.pdf

PUBLIC AND INDIGENT HEALTH

The 1991-92 realignment legislation eliminated a total of $750 milli on in General Fund support for mental health services and established a Local Revenue Fund (state sales tax and vehicle license fee revenues) to support the increased financial obl igations of counties.
https://lao.ca.gov/1995/010195_calguide/cghlth3.html

STATE REVENUES

State Tax Expenditures are Over One-Third of Direct Expenditures Tax expenditure programs (TEPs) are the various tax exclusions, exemptions, preferential tax rates, credits, and deferrals which reduce the amount of revenues collected from the s tate's "basic " tax structure.
https://lao.ca.gov/1995/010195_calguide/cgsbud2.html

^[PDF] Understanding Proposition 218

Local Government Tax Limitation. Notwithstanding any other provision of this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.pdf

^[PDF] UPDATE NOVEMBER 1996

Reversing the Property Tax Shifts (April 2, 1996). Federal Welfare Reform (H.R. 3734): Fiscal Effect on California (August 21, 1996). Property Taxes: Why Some Local Governments Get More Than Others (August 27, 1996).
https://lao.ca.gov/1996/cal_update/nov_96_calupdate.pdf

October 1996 Cal Update

Slightly more than half of the year-to-date gain is due to two special factors: About $130 million of the increase is due to unusually large estate tax payments in September. These payments represent a one-time gain to the General Fund.
https://lao.ca.gov/1996/cal_update/oct_96_calupdate.html

California's Fiscal Forecast 1997-98--Chapter 2

For example, increased home construction will boost state sales tax receipts related to the sales of building materials, home furnishings, appliances, and other home-related goods. Regional Economic Growth Figure 5 compares the relative performance of the northern and southern California regionsduring the recent recession and subsequent recovery.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook_chapter_2.html

CalWORKs Welfare Reform: Major Provisions and Issues

(As regards community service employment, we note that counties presumably have the option of developing a wage-based program that would potentially allow the rec ipient to receive the federal tax credit, as long as the total monthly wages do not exceed the amount of the grant.)
https://lao.ca.gov/1998/012398_calworks/012398_calworks.html