^[PDF] Sale-Leaseback

.  Property Tax Credit. Under the California Constitution, the state is exempt from pay- ing property taxes on the properties it owns. Private landlords renting space to the state, however, generally are charged property taxes based on the assessed value of their properties.
https://lao.ca.gov/reports/2010/infr/sale_leaseback/sale_leaseback_110910.pdf

Taking Advantage of New Federal Higher Education Tax Credits [Publication Details]

Feb 18, 1998 - Taking Advantage of New Federal Higher Education Tax Credits [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/1166

Property Tax Shift [Publication Details]

Feb 19, 1997 - Property Tax Shift [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/213

Reducing the Destructiveness of Wildfires: Promoting Defensible Space in California

Sep 30, 2021 - Other funding sources reported by local agencies include citations and fees, special taxes, and federal grants. For example, in 2020, voters in Marin County passed a special parcel tax to fund the creation of a joint powers authority focused on ï¬re protection and prevention, including defensible  space.
https://lao.ca.gov/Publications/Report/4457

^[PDF] Special Session Overview of Proposition 98 Budget

Drops in property tax revenues going to schools results in higher General Fund costs for Proposition 98. Update on Property Tax Revenues for Schools Comparison of Property Tax Estimates (In Millions) 2007-08 2008-09 2009-10 Governor’s proposala $15,023 $16,143 $16,107 LAO estimate 14,631 15,683 15,520 Difference -$392 -$460 -$587 a Does not update property tax estimates.
https://lao.ca.gov/handouts/education/2008/Special_Session_Overview_Prop98.pdf

Proposed high deductible health plan reasonable, but may not reduce #cabudget costs.

Mar 25, 2015 - “Health Savings Accounts (HSA). ” Under federal tax law, individuals who are enrolled in an HDHP (and their employers) may make contributions towards an HSA. These contributions are deductible for purposes of fede ral income tax.
https://lao.ca.gov/Recommendations/Details/836

The 2017-18 Budget: Governor’s CalPERS Borrowing Proposal

May 16, 2017 - Second, the state must set aside a portion of capital gains tax revenues that exceed a specified threshold (we refer to this as “excess capital gains taxes ”). The state must split these totals between debt payments and reserve deposits.
https://lao.ca.gov/Publications/Report/3673

The Earned Income Tax Credit [Publication Details]

Feb 19, 1997 - The Earned Income Tax Credit [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/269

^[PDF] The 2014-15 Budget: California's Fiscal Outlook

The Legislature has authorized several similar taxes on MCOs since 2010, but all prior taxes were at the state’s 2.35 percent gross premiums insurance tax rate rather than the 3.9 percent state General Fund sales tax rate.
https://lao.ca.gov/reports/2013/bud/fiscal-outlook/fiscal-outlook-112013.pdf

Improving the Incentives for Property Tax Administration [Publication Details]

Feb 19, 1997 - Improving the Incentives for Property Tax Administration [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/143