^[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

Property Tax Allocation

Property Tax Allocation Property Tax AllocationSlide 13 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide13.html

Instead, Local Fiscal System Encourages Cities and Counties to

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide18.html

What is the Local Fiscal Foundation?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide2.html

Third Crack: Different Tax Burdens for Similar Taxpayers

Third Crack: Different Tax Burdens for Similar Taxpayers Third Crack: Different Tax Burdens for Similar TaxpayersSlide 20 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide20.html

What Should Commission Do?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide25.html

City Revenues

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide3.html