The 2024-25 Budget: Overview of the Spending Plan

Sep 6, 2024 - The 2024-25 Budget: Overview of the Spending Plan Update (9/11/24): Managed care organization tax increase corrected in Appendix 1 (Figure 4) and Appendix 2 (Figure 1). Update (10/2/24): Figure 8 has been updated for final actions.
https://lao.ca.gov/Publications/Report/4922/2

The 2024-25 Budget: Overview of the Spending Plan

Sep 6, 2024 - The 2024-25 Budget: Overview of the Spending Plan Update (9/11/24): Managed care organization tax increase corrected in Appendix 1 (Figure 4) and Appendix 2 (Figure 1). Update (10/2/24): Figure 8 has been updated for final actions.
https://lao.ca.gov/Publications/Report/4922/3

^[PDF] Local Government Property Tax Protection Act

Provisions Reallocating Local Revenues Under existing law, cities, counties, and K-14 school districts receive revenues from the property tax, but only cities and counties receive vehicle license fees (VLFs) and sales taxes.
https://lao.ca.gov/ballot/2004/040087.pdf

2004 Initiative Analysis: California Home Rule Amendment

Provisions Reallocating Local Revenues Under existing law, cities, counties, and K-14 school districts receive revenues from the property tax, but only cities and counties receive sales taxes and vehicle license fees (V LF).
https://lao.ca.gov/ballot/2004/040045.htm

^[PDF] Policy Brief Property Taxes: Why Some Local Governments Get More Than Others

In order for these counties to be treated in the same way as all other counties, the amount of property taxes allocated to these counties was reduced. Because these counties received a smaller percentage of total property taxes collected after implementation of AB 8 relative to their
https://lao.ca.gov/1996/082196_prop_taxes/property_tax_differences_pb82196.pdf

^[PDF] Overview of California Local Government

No authority to increase the 1 percent property tax rate or change allocation of property tax among local governments. Other tax increases require approval by local voters.  Bigger County Role. California counties play a larger role concerning administration of safety net programs than counties in many other states.  Greater Use of Redevelopment.
https://lao.ca.gov/handouts/Conf_Comm/2010/Overview_CA_Local_Gov_6_15_10.pdf

LAO 2008 Budget Analysis: Parole Realignment and the 2008�09 Budget

As shown in Figure 5, County A ’s districts receive a large amount of property taxes. As a result, County A meets its parole funding level by reallocating 45 percent of these district property taxes to its county PSRA.  
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08007.aspx

2004 Initiative Analysis: Local Government Property Tax Protection Act

Annual shift of about $7  billion in VLFs and sales taxes from cities and counties to K-14 districts; offset by a roughly comparable shift of property taxes from K-14 districts to cities and counti es.
https://lao.ca.gov/ballot/2004/040087.htm

The 2017-18 Budget: Initial Comments on the Governor’s May Revision

May 13, 2017 - Some of these elements could affect overall costs for counties and the state in future years. While the proposal accomplishes two county priorities —making counties ’ costs relatively predictable and generally aligning counties ’ costs with available revenues —there may be simpler ways to accomplish these goals.
https://lao.ca.gov/Publications/Report/3669

^[PDF] THE 1 PERCENT TAX: WHERE DOES YOUR MONEY GO? To

THE 1 PERCENT TAX: WHERE DOES YOUR MONEY GO? To Start… Your county auditor pools your 1 percent rate tax payment, as well as payments from other property owners in your county, into a single countywide pot.
https://lao.ca.gov/Media/Videos/2015/one-percent-tax-script.pdf