Allocating Local Sales Taxes: Issues and Options [Publication Details]

Jan 24, 2007 - Recent agreements between cities and private businesses involving diversions of millions of dollars of local sales taxes have highlighted concerns raised over the years about the present “situs-based” system for allocating local sales taxes.
https://lao.ca.gov/Publications/Detail/1540

Williamson Act—Subventions for Open Space [Publication Details]

Feb 18, 2004 - The Williamson Act allows cities and counties to enter into contracts with landowners to restrict certain property to open space and agricultural uses. In return for these restrictions, the property owners pay reduced property taxes because the land is assessed at a lower-than-maximum level.
https://lao.ca.gov/Publications/Detail/1147

Booking Fees [Publication Details]

Feb 18, 2004 - Booking fees are charges imposed on cities, special districts, school districts, colleges, and universities to recover the costs associated with booking persons into the county jail. County authority to impose booking fees gives local agencies incentives to use county booking and detention services wisely and efficiently.
https://lao.ca.gov/Publications/Detail/1144

Local Government Housing Mandates [Publication Details]

Feb 18, 2004 - Local Government Housing Mandates [Publication Details] HTML Description: As part of its general plan, every city and county is required to prepare a "housing element" which assesses the conditions of its housing stock and outlines a five-year plan for housing development.
https://lao.ca.gov/Publications/Detail/1145

Realignment Revisited: An Evaluation of the 1991 Experiment In State-County Relations [Publication Details]

Feb 6, 2001 - Realignment, enacted in 1991, transferred various mental health, health, and social services programs from the state to county control. It also altered program cost-sharing ratios, and provided counties with dedicated tax revenues to pay for these changes.
https://lao.ca.gov/Publications/Detail/755

A Primer on the Vehicle License Fee [Publication Details]

Jun 17, 1998 - A Primer on the Vehicle License Fee [Publication Details] Description: The VLF is a fee on the ownership of a registered vehicle that provides nearly $4 billion in annual revenues. This report is intended to answer a number of questions related to the VLF.
https://lao.ca.gov/Publications/Detail/4

ERAF and the 1997-98 State Budget [Publication Details]

Jun 18, 1997 - The Legislature is considering several proposals to reduce the amount of property taxes permanently shifted from cities, counties, and special districts in the early 1990s. We examine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts.
https://lao.ca.gov/Publications/Detail/110

Proposition 172—How Did it Affect Spending for Public Safety [Publication Details]

Jun 9, 1994 - On November 2, 1993, California voters enacted Proposition 172, which established a permanent statewide half-cent sales tax for support of local public safety functions in cities and counties.
https://lao.ca.gov/Publications/Detail/216

Restructuring the State-Local Relationship [Publication Details]

Feb 23, 1994 - This proposal would increase county governments' responsibilities for funding a variety of health and welfare programs, and transfer a corresponding amount of state resources to the counties. The Governor's proposal is similar in many respects to a restructuring proposal offered by this office last year.
https://lao.ca.gov/Publications/Detail/227

Local Government Property Tax Transfers [Publication Details]

Feb 1, 1993 - Local Government Property Tax Transfers [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/151