Community Development Financial Institution (CDFI) Tax Credit [Publication Details]

Jun 30, 2016 - Community Development Financial Institution (CDFI) Tax Credit [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/3489

Sheriff Court-Security Services Mandate

May 27, 2016 - This 2011 realignment shifted responsibility for funding sheriff-provided trial court security costs from the state to the counties. This included a shift of state tax revenues to the counties to finance this new responsibility.
https://lao.ca.gov/Publications/Report/3478

The 2016-17 Budget: Local Government Mandates--Reasonable Reimbursement Methodology

Mar 17, 2016 - Local governments include counties, cities, local educational agencies (LEAs) such as school districts, and special districts. Historically, the state often deferred reimbursement. Proposition 1A (2004), which applies to non-education-related mandates, amended the Constitution to require the state to either (1) pay most mandate reimbursements in the annual budget act or (2) or suspend or repeal the mandate(s).
https://lao.ca.gov/Publications/Report/3395

Perspectives on Helping Low-Income Californians Afford Housing

Feb 9, 2016 - By far the largest of these programs is the federal and state Low Income Housing Tax Credit (LIHTC), which provides tax credits to affordable housing developers to cover a portion of their building costs.
https://lao.ca.gov/Publications/Report/3345

Post Election Manual Tally Mandate

Jan 13, 2016 - The commission determined that because federal law requires counties to use voting systems in federal elections, all counties would be subject to the manual tally regulations for close contests in 2008 (a presidential election year).
https://lao.ca.gov/Publications/Report/3327

The 2015-16 Budget: Paying for a State Mandate on Local Child Protective Agencies [Publication Details]

Feb 24, 2015 - This report evaluates the Governor's budget proposal to suspend the Interagency Child Abuse and Neglect Investigation Reports(ICAN) mandate.
https://lao.ca.gov/Publications/Detail/3182

Property Tax Reductions to Diminish as Housing Market Improves [Publication Details]

May 5, 2014 - In total, temporary property tax reductions lowered local government property tax revenues by an estimated $7 billion in 2013-14, amounting to 15 percent of total property tax revenues statewide. However, real estate markets have recovered significantly over the past two years, and property tax payments for many of these property owners increased by as much as 20 percent in 2013-14.
https://lao.ca.gov/Publications/Detail/3010

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - A Look at Voter-Approval Requirements for Local Taxes [Publication Details] Video Description: For about 100 years, California’s local governments generally could raise taxes without directly securing their residents’ consent.
https://lao.ca.gov/Publications/Detail/2978

The 2014-15 Budget: Changes to a Local Infrastructure Financing Tool [Publication Details]

Mar 11, 2014 - Over the last couple decades, cities and counties rarely have used infrastructure financing districts. Instead, they have opted to use alternative methods to fund infrastructure, including using redevelopment agency funds.
https://lao.ca.gov/Publications/Detail/2970

Nonprofits and the Property Tax [Publication Details]

Feb 3, 2014 - Nonprofits and the Property Tax [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/2897