Shifting Gears: Rethinking Property Tax Shift Relief

What does this level revenue loss mean to these nine counties? As a reference point, the counties shown in the large losses column are losing revenues at roughly the same rat e as counties commonly collect revenues from local sales taxes, local transportation taxes, utility user taxes, hotel
https://lao.ca.gov/1999/020299_property_tax_shift.html

The 2021-22 Spending Plan: Judiciary and Criminal Justice

Oct 6, 2021 - Such funds are remitted to the state by counties that collect more property tax than state law allows them to spend on education. Other Budget Adjustments. The budget also includes various other adjustments.
https://lao.ca.gov/Publications/Report/4460

^[PDF] 50 years of service Policy Brief Reversing the Property Tax Shifts

50 years of service Policy Brief Reversing the Property Tax Shifts Allocating the Property Tax Shiftsa (Shift Amounts in Millions) Shift 1992-93 Basis Shift 1993-94 Basis Counties $525 Each county shift specified in statute.
https://lao.ca.gov/1996/040296_prop_tax_shifts/pb040296.pdf

Splitting California into three new U.S. states. [Ballot]

Oct 9, 2017 - Los Angeles County has over 10  million residents: more than 80  percent of the new state ’s population. The second-largest county in the new state —Ventura County, with 857,000 residents —has 7  percent of the population.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-018

^[PDF] An LAO Shifting Gears: Rethinking Property Tax Shift Relief

Property Tax Administration Loan Program. Provides annual forgivable loans to counties for property tax administration. Counties benefit from increased property tax yields. Program authorized for several years at .
https://lao.ca.gov/1999/020299_property_tax_shift.pdf

^[PDF] Proposition 172 How Did it Affect Spending for Public Safety?

This credit resulted from counties reducing their property tax transfers by the amount of delinquent property taxes advanced to school districts when counties elected to begin operating their property tax systems under the so- called “Teeter Plan.”
https://lao.ca.gov/1994/Proposition_172.pdf

The 2022-23 Budget: State Appropriations Limit Implications

Mar 30, 2022 - (As of 2018 ‑19, cities and counties had over $150  billion in collective room under their limits. As a result, changing this definition is unlikely to result in very many local governments exceeding their limits.
https://lao.ca.gov/Publications/Report/4583

A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana. [Ballot]

Sep 1, 2015 - The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prison and county jail, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/BallotAnalysis/Initiative/2015-039

Rent control. [Ballot]

Dec 12, 2017 - The expansion of these effects could, in turn, impact property tax, personal income tax, and sales tax revenues. The extent of these effects would depend primarily on what additional actions (if any) cities and counties take.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-041

The cultivation, use, possession, and sale of marijuana. Amendment #1 [Ballot]

Dec 7, 2015 - State law also gives cities and counties the discretion to regulate the location and operation of such facilities. State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-085