^[PDF] The 2017-18 Budget: Proposition 98 Education Analysis

The state funds Transitional Kindergarten through LCFF, which is funded with Proposition 98 General Fund and local property tax revenue. Governor Proposes Various Changes in Preschool Funding. The Governor’s budget includes an additional $30 million (Proposition 98 General Fund) for preschool programs in 2017-18, a 2 percent increase from 2016-17.
https://lao.ca.gov/reports/2017/3549/prop98-analysis-020917.pdf

^[PDF] The 2017-18 Budget: Cap-and-Trade

Although carbon taxes and cap-and-trade are both designed to encourage cost-effective reductions, there are trade-offs between these two approaches. A carbon tax provides relative certainty about the maximum cost of reductions because the per-ton cost of emitting is, by definition, the dollar amount of the per-ton emissions tax.
https://lao.ca.gov/reports/2017/3553/cap-and-trade-021317.pdf

^[PDF] Managing Floods in California

As primary responsibility for managing flood risk rests with local governments, the majority of this funding is generated and spent at the local level from a variety of revenue sources, including property taxes, assessments, and other taxes and fees.
https://lao.ca.gov/reports/2017/3571/managing-floods-032217.pdf

^[PDF] The 2017-18 Budget Analysis of the Department of Developmental Services Budget

It is currently difficult to know exactly how many people with developmental disabilities in California have paid work—and at what pay level— because an individual’s work may not be part of an employment program or because an individual may not earn enough to pay income taxes.
https://lao.ca.gov/reports/2017/3581/DDS-Budget-022417.pdf

^[PDF] The 2017-18 Budget: Analysis of the Medi-Cal Budget

Individuals are required to maintain MEC to avoid tax penalties under the ACA’s individual mandate. If the additional NQIs remain in the state-only Medi-Cal program, they could be subject to tax penalties.
https://lao.ca.gov/reports/2017/3612/medi-cal-budget-030917.pdf

^[PDF] The 2017-18 Budget: Analysis of the May Revision Education Proposals

The May Revision also lowers local property tax estimates by a total of $664 million across the period, due primarily to secured property tax collections lagging expectations. Proposition 98 General Fund spending, by contrast, increases $2.2 billion across the period.
https://lao.ca.gov/reports/2017/3670/Education-May-Revision-051517.pdf

^[PDF] The Property Tax Inheritance Exclusion

The Property Tax Inheritance Exclusion The Property Tax Inheritance Exclusion M AC TAY LO R • L E G I S L A T I V E A N A L Y S T • OC TO B ER 2017 Summary Ownership Changes Trigger Higher Tax Bills.
https://lao.ca.gov/reports/2017/3706/property-tax-inheritance-exclusion-100917.pdf

^[PDF] The 2018-19 Budget: Overview of the Governor's Budget

OTHER KEY BUDGET PROPOSALS Over $200 Million in Business Tax Credits. The Governor proposes extending the California Competes tax credit program—which provides tax subsidies to select businesses that agree to expand employment or investment in the state—for five more years.
https://lao.ca.gov/reports/2018/3731/budget-overview-011218.pdf

^[PDF] Sequestering Savings From the Closure of Developmental Centers

The state may also have an interest in selling the land rather than leasing it as a way for both state and local governments to begin generating property tax revenue and creating jobs. Leasing DC Property to a Housing Developer In this section, we discuss one specific leasing option—providing a long-term ground lease to a developer of mixed-income housing.
https://lao.ca.gov/reports/2018/3735/sequestering-savings-013118.pdf

^[PDF] Test Claim CSM-4501 and Portions of CSM-4469, “School Site Councils and Brown Act Reform”

For example, the cost of state requirements associated with the following programs might then be considered reimbursable: kinder- garten through third grade class size reduction, public school testing and accountability programs, school construction bonds, property tax administrative loans, and redevelop- ment low- and moderate-income housing.
https://lao.ca.gov/sections/local_govt/010600_letter_site_councils.pdf