1999-00 Budget, Perspectives and Issues: Rethinking Property Tax Shift Relief

Relief from the property tax shifts, on the other hand, has been allocated under wide ranging formulas. Proposition 172 sales taxes are distributed to local governments based on th e county in which the sale occurs.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.html

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

During the time these bonds are outstanding, city and county revenue losses from the diverted local sales tax are replaced on a dollar –for –dollar basis with property taxes shifted from ERAF. K –12 and community college district tax losses from the redirection of ERAF to cities and counties, in turn, are offset by increased state aid.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx

^[PDF] Protection of Local School Revenues Act of 2014 (Amendment #2-S)

The county- auditor controller deposits these excess property taxes into a county account called the Supplemental Revenue Augmentation Fund (SRAF). Revenue deposited in the SRAF are distributed to trial courts within the county, offsetting state costs.
https://lao.ca.gov/ballot/2013/130707.pdf

2013 Initiative Analysis: Protection of Local School Revenues Act of 2014 (Amendment #2-S)

During the time these bonds are outstanding, city and county revenue losses from their reduced sales taxes are replaced on a dollar-for-dollar basis with property taxes shifted from ERAF. School and community college district property tax losses from the redirection of ERAF to cities and counties, in turn, are offset by increased state General Fund.
https://lao.ca.gov/ballot/2013/130707.aspx

2008 Initiative Analysis: Save Our Schools and Public Services Act

Background California property owners pay over $45  billion in property taxes annually. County auditors distribute these revenues to local governments within the county where the tax is paid. Schools, community colleges, cities, special districts, and counties use property tax revenues to provide services.
https://lao.ca.gov/ballot/2008/080111.aspx

^[PDF] LAO 1999 Perspectives and Issues: 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 $60 million.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.pdf

Pretrial release and bail. [Ballot]

Sep 4, 2019 - Thus, this measure is likely to further reduce local government costs related to county jails under SB  10. Such a reduction in costs could reach the low tens of millions of dollars annually. Bail Bond Industry Taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-006

The 2017-18 Budget: Initial Comments on the Governor’s May Revision

May 13, 2017 - Some of these elements could affect overall costs for counties and the state in future years. While the proposal accomplishes two county priorities —making counties ’ costs relatively predictable and generally aligning counties ’ costs with available revenues —there may be simpler ways to accomplish these goals.
https://lao.ca.gov/Publications/Report/3669

^[PDF] Major Milestones: Over Four Decades of the State-Local Fiscal Relationship

Constrained local authority to raise revenues from taxes, assessments, and fees. Increased state funding for county-operated trial courts, through the establishment of block grants. Allowed counties to charge local entities to recover certain costs related to county jails and tax administration.
https://lao.ca.gov/handouts/localgov/2012/state-local-fiscal-relationship-112912.pdf

California Tax Expenditure Proposals: Property Tax Introduction

Property tax rates can vary within a county due to variation in the debt rates that are levied by local governmental jurisdictions. For 1997-98, average county-wide tax rates range d from 1  percent (for those counties with no add-on rate), to 1.189  percent (for the City and County of San Francisco).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html