The Property Tax Inheritance Exclusion [Publication Details]

Oct 9, 2017 - When a property changes hands the taxes paid for the property often increase substantially. This is not true for most inherited property. Three decades ago, the Legislature and voters decided inherited property should not be reassessed when transferred. This has been a consequential decision. Many have benefited from the tax savings this policy affords.
https://lao.ca.gov/Publications/Detail/3706

^[PDF] California Community Colleges: Raising Fees Could Mitigate Program Cuts and Leverage More Federal Aid

. — Are attempting to transfer or acquire a certificate or degree. • Designed for students who: — Already have a bachelor’s degree. — Carry any unit load. — Seek to transfer or obtain a degree/ certificate—or simply upgrade job skills. • Designed for any student not qualifying for a tax credit. • Provides full benefits at adjusted income of up to $160,000 for
https://lao.ca.gov/2009/edu/ccc_fees/ccc_fees_061109.pdf

^[PDF] 1966 Budget Analysis: Judicial Branch

An amount of $30,000 is credited to the council as being a transfer of unexpended salaries to be applied to costs of the assigned judge program. , ,',',' , We identify three programs of the Judicial Council described ,as follows: ," ' 1.
https://lao.ca.gov/analysis/1966/03_judicial_1966.pdf

2005 Initiative Analysis: The California Deficit Prevention Act (version 1)

Proposition  58 (approved by voters in March  2004) established a specific General Fund reserve entitled the Budget Stabilization Account (BSA), and requires that annual amounts of General Fund revenues be transferred to the account beginning in 2006 ‑07.
https://lao.ca.gov/ballot/2005/050036.htm

2005 Initiative Analysis: The California Deficit Prevention Act (version 2)

Proposition  58 (approved by voters in March  2004) established a specific General Fund reserve entitled the Budget Stabilization Account (BSA), and requires that annual amounts of General Fund revenues be transferred to the account beginning in 2006 ‑07.
https://lao.ca.gov/ballot/2005/050037.htm

^[PDF] Implementing the 2014 Water Bond

Includes budget bill language (BBL) to allow SDC to transfer funds among purposes. • Reject BBL and require the SDC to specify amounts to be spent on state operations versus other purposes. • Require CNRA to report at budget hearings on conservancies’ project selection process and guidelines.
https://lao.ca.gov/handouts/resources/2015/Implementing-2014-Water-Bond-031815.pdf

^[PDF] The Implementation of the Master Plan For Special Education 1980-81 Through 1984-85

Senate Bill 769 (Ch 1094/81), enacted in September 1981, prohibited districts from transferring their special transportation programs to the county office unless the transfer would either reduce entitlements to state aid or -72- reduced special transportation mileage by 25 percent.
https://lao.ca.gov/reports/1985/467_1285_the_implementation_of_the_master_plan_for_special_education_1980-81_through_1984-85.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 6

.  Per Diem for Duration of Temporary Involuntary Transfer. Under the expired MOU, employees who are temporarily involuntarily transferred receive per diem to cover specifi ed living and commuting expenses for the fi rst 30 days of the temporary assignment.
https://lao.ca.gov/MOU/2013/MOU-BU-6-090413.pdf

^[PDF] 1951 Budget Analysis: Department of Public Works

Administration of topographic mapping, formerly performed under Federal-State cooperative activities has been combined with this section, the remaining Federal-State cooperative activities having been transferred to the other current expense portion of the division's budget.
https://lao.ca.gov/analysis/1951/24_public_works_1951.pdf

^[PDF] 1948 Budget Analysis: DEPARTMENT OF INDUSTRIAL RELATIONS

The proposed increase is primarily for salaries and wages pro- viding for four new positions-three of which, however, were transfers f.rom mediation services in departmental administration. These positions are shown. as decreases· in salary savings.
https://lao.ca.gov/analysis/1948/12_industrial_relations_1948.pdf