2001 Initiative Analysis: Local Revenue Accountability Act (Option 2)

For example, over the last two dec ades the state has shifted the allocation of property taxes and vehicle license fees among local governments, reduced taxation on certain sales transactions and vehicle ownership, and transferred part of the financial obligation for trial courts and welfare programs from counties to the state.
https://lao.ca.gov/ballot/2001/011090_INT.htm

^[PDF] Understanding Proposition 218

If so, then Proposition 218 would not prohibit this transfer of revenues from the water department. Finally, some local governments may elect to privatize certain functions formally financed by property-related fees.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.pdf

^[PDF] California Property Owners and Farmland Protection Act

The definition of private use includes “regulation of the ownership, occupancy, or use of privately owned real property or associated prop- erty rights in order to transfer an economic benefit to one or more private persons at the expense of the property owner.”
https://lao.ca.gov/ballot/2007/070443.pdf

Understanding California’s Property Taxes

Specifically, under Proposition 13, properties that change ownership more frequently tend to be assessed more closely to market value than properties that turn over less frequently. (Because properties are assessed to market value when they change ownership, properties that have not changed ownership in many years tend to have larger gaps between their assessed values and market values.)
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx

California Tax Expenditure Proposals: Property Tax Introduction

Particular types of construction--such as reconstruction after a disaster, certain transfers of property, and specific new purchases--do not trigger a reassessment. Most properties are assessed annually on January 1 (the lien date).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

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

The vehicle license fee (VLF)—a tax on vehicle ownership—provides revenue to local governments. In 1999, the state began reducing the VLF rate and backfilling city and county revenue losses from this tax reduction with state aid from the General Fund.
https://lao.ca.gov/ballot/2013/130707.pdf

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

The vehicle license fee (VLF) —a tax on vehicle ownership —provides revenue to local governments. In 1999, the state began reducing the VLF rate and backfilling city and county revenue losses from this tax reduction with state aid from the General Fund.
https://lao.ca.gov/ballot/2013/130707.aspx

The 2023-24 California Spending Plan: Human Services

Nov 6, 2023 - Temporary managers serve to bring the facility into compliance with the law, or —when necessary due to a permanent license revocation —facilitate a transfer of ownership to a new licensee, or oversee the transfer of residents should the facility be required to close.
https://lao.ca.gov/Publications/Report/4812/8

^[PDF] 1951 Budget Analysis: DEPARTMENT OF MOTOR VEHICLES

It is estimated that of the total cars registered in the State, 25 percent are legally owned by a second party 'and involve transfers of titles. Each time a transfer of legal ownership is involved, a new certificate of legal ownership must be made and a new registration card prepared.
https://lao.ca.gov/analysis/1951/17_dmv_1951.pdf

^[PDF] Local Revenue Accountability Act (Option 1)

Bill Lockyer 3 January 3, 2002 and vehicle ownership, and transferred part of the financial obligation for trial courts and welfare programs from counties to the state. Because this measure greatly expands the circumstances under which the state is required to provide a subvention of funds to local governments, this measure would reduce the state’s flexibility in implementing changes that involve local revenues or programs funded by state and local governments.
https://lao.ca.gov/ballot/2001/011089_INT.pdf