LOCAL GOVERNMENT OVERVIEW

In addition, a number of state/county s haring ratios for other health and social services programs were changed to give counties a greater stake in program outcomes. To offset these costs, the counties received roughly $2 billion in increased sales tax and vehicle license fee allotments.
https://lao.ca.gov/1995/010195_calguide/cglgov1.html

^[PDF] Ballot Analysis

Unlike land and buildings, business equipment is taxed based on how much it could be sold for today. Counties Manage the Property Tax. County assessors determine the taxable value of property. County tax collectors bill property owners.
https://lao.ca.gov/ballot/2020/Prop15-110320.pdf

^[PDF] Property tax assessment.

Statewide, transfer taxes raise around $1.1 billion for cities and counties. Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/ballot/2017/170501.pdf

^[PDF] Property tax assessment.

Statewide, transfer taxes raise around $1.1 billion for cities and counties. Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/ballot/2017/170499.pdf

2001 Budget Analysis: Local Government Financing (9210)

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2001/general_govt/gen_37_9210_Local_Govt_Financing_anl01.htm

^[PDF] Local Government Property Tax Transfers

While cities and counties could increase the total revenues from these sources somewhat by raising the tax rates, many of the tax rates are at (or near) their practical or legal limit. Finally, California counties have authority to impose a half-cent increase on the sales tax.
https://lao.ca.gov/1993/reports/local_gov_prop_tax_transfer_151_0293.pdf

Affordable housing bonds. [Ballot]

Jan 3, 2022 - Communiti es pay for the cost of construction and borrowing through higher taxes, fares, and other charges that help service the debts. Property Taxes. The California Constitution limits property taxes to 1  percent of the value of property.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-040

Understanding California’s Property Taxes

California property owners pay their property tax bills to their county tax collector (sometimes called the county treasurer –tax collector). The funds are then transferred to the county auditor for distribution.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - The state also collects revenues from a variety of other taxes, including taxes on alcohol and on insurance. County governments in California administer the property tax, collecting the funds and distributing them to other local governments.
https://lao.ca.gov/Publications/Report/3796

1997-98 Budget Analysis: Property Taxes--Why Some Local Governments Get More Than Others

For example, if a county government received 10 per cent of the property taxes collected by all local jurisdictions in that county prior to the passage of Proposition 13, the county government would receive 10 percent of the propert y taxes collected at the 1 percent rate.
https://lao.ca.gov/analysis_1997/part6c_prop_taxes_pi97.html