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[PDF] California's Tax Expenditure Programs: Property Taxes

This tax is adminis- tered by the counties, and revenues are treated in the same manner as general prop- erty taxes. The taxes are remitted to the asses- sor of the county in which the horses are quartered.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

Tax Expenditure Programs: Property Taxes Part 1

Tax Expenditure Programs: Property Taxes Part 1 NA Description This program exempts from reappraisal any property transferred between spouses. This exemption includes property transferred between spouses after: (1)  a property settlement, (2)  a decree of dissolution of a marriage or legal separation, or (3)  upon death of a spouse.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax1.html

Tax Expenditure Programs: Property Taxes Part 2

Tax Expenditure Programs: Property Taxes Part 2 89 Description The California Constitution, Article XIII, Section 3(f) directly exempts from taxation property used for religious worship. This is known as the "church exemption," and covers faci lities used for religious instruction.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax2.html

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

[PDF] California's Tax Expenditure Programs: Sales Taxes

Figure 1 pro- vides a breakdown of the current tax rate levied in California. Figure 1 Sales and Use Tax Rates State General Fund 5.00% Local Revenue Fund .50 Local Public Safety Fund .50 Subtotal 6.00% Local Uniform Local Taxes (Bradley-Burns) 1.25% Optional Local Taxesa 1.50 Subtotal 2.75% Total 8.75% a Maximum optional local rate, except for
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 3

The home sale itself, however, is not subject to the sales tax, since the tax is levied on tangible personal property only. Thus, only the value of the home due to the materials embodied in it, is subject to taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax3.html

California Tax Expenditures Programs: Sales and Use Taxes Part 5

California Tax Expenditures Programs: Sales and Use Taxes Part 5 NA Description This program exempts from taxation the sale or use of replacement exhibits for a qualified museum, or for a public art display of the state or a local government.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax5.html