^[PDF] Summary of Recommendations in the Analysis of the 1986-87 Budget Bill

This measure provides that local governments may--with the approval of two-thirds of district voters--incur bonded indebtedness for site acquisition and capital outlay and payoff the bonds by temporarily increasing the property tax rate.)
https://lao.ca.gov/reports/1986/02_86_summary_of_recommendation_in_the_analysis_of_the_1986_87_budget_bill.pdf

^[PDF] The Trial Court Funding Program: Financial Implications

(Page 29) Chapter IV: N 0- and Low- Proptery Tax City Provisions Property Tax Transfer: Under the Tax Eq- uity Allocation formula (TEA), the counties will transfer to the no- and low- property tax cities approximately $3.5 million in 1988-89.
https://lao.ca.gov/reports/1988/395_0188_the_trial_court_funding_program_financial_implications.pdf

^[PDF] The 2011-12 Budget: Overview of the May Revision

Governor Changes Some of His Tax Proposals. In the May Revision, the Governor changes his January revenue proposals—reducing the size of some tax proposals and proposing new tax expenditures (credit and exemption programs).
https://lao.ca.gov/reports/2011/bud/may_revise/may_revise_051911.pdf

^[PDF] Maximizing State Benefits From Public-Private Partnerships

Alternatively, the state can commit to making annual payments to the partner from an identified funding source, such as tax revenues. Since it can take many years for a revenue source (such as a toll on a road) to pay off the private financings, the terms of P3 contracts generally range between 25 years to 100 years.
https://lao.ca.gov/reports/2012/trns/partnerships/P3_110712.pdf

^[PDF] The 2014-15 Budget: Maintaining Education Facilities in California

In 2013-14, CCC is providing instruction to about 2.3 million students and receiving about $7 billion in state operational support (which includes state General Fund, local property taxes, and student fee revenues).
https://lao.ca.gov/reports/2014/budget/education-facilities/maintaining-facilities-041114.pdf

^[PDF] Evaluation of the School District of Choice Program

About 10 percent of school districts have local property tax revenue exceeding their allotments calculated under the Local Control Funding Formula. The state allows these districts to keep this additional revenue and treat it like other general purpose funding.
https://lao.ca.gov/reports/2016/3331/district-of-choice-012716.pdf

^[PDF] Evaluating California’s Pursuit of Zero Net Energy State Buildings

Additionally, the third party typically keeps any available federal, state, or local tax incentives associated with the system. Notably, on-site solar PV is governed by a set of electricity billing rules known as “net metering.”
https://lao.ca.gov/reports/2017/3711/zero-net-energy-111417.pdf

^[PDF] The 2024-25 Budget: California Student Aid Commission

The changes are intended to simplify the form by reducing the number of questions students and families need to answer and transferring data directly from their previous tax filings. After a one-year delay in the original launch date, the revised FAFSA is now in the midst of being implemented across the nation for the first time.
https://lao.ca.gov/reports/2024/4865/California-Student-Aid-Commission-022924.pdf

^[PDF] Analysis of Proposed DNA Identification Fund Backfill

L E G I S L AT I V E A N A LY S T ’ S O F F I C E 7 (Continued) Most Alternative Funding Options Identified by DOJ Raise Concerns „ General Tax Increase. A proposed general tax increase would effectively be an increase in General Fund resources as such taxes are typically deposited into the state’s General Fund to support various purposes. „ Criminal History Background Check Fee Increase.
https://lao.ca.gov/handouts/crimjust/2023/DNA-Identification-Fund-Backfill-031423.pdf

FAQs

(Last updated: September 2024) How Have Gasoline Taxes Changed Over Time? State Excise Tax and Sales Taxes. The state excise tax and sales taxes on gasoline have a connected history. The figure below shows the major changes to these taxes over roughly the past 100 years.
https://lao.ca.gov/Transportation/FAQs