^[PDF] Evaluation of the Property Tax Postponement Program

Each property owner’s annual property tax bill is determined by multiplying the taxable value of her property by her tax rate. (As such, the property tax is an ad valorem tax because it is based on the value of the home.)
https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf

^[PDF] California Community Colleges—Managing Cash in a Time of State Payment Deferrals

At that time, it would have updated data on its tax collections and available cash. gutter
https://lao.ca.gov/reports/2020/4307/ccc-managing-cash-121820.pdf

^[PDF] The 2024-25 Budget: Insolvency Risks for Environmental and Transportation Special Funds

Typically, doing so requires increasing existing taxes or fees or establishing a new revenue stream. In some circumstances, fee or tax increases must be approved by the Legislature or by voters. In other cases, the Legislature has granted the administration statutory authority to increase charges, sometimes up to a threshold or according to a schedule. • Reduce or Control Expenditures.
https://lao.ca.gov/reports/2024/4858/Insolvency-Risks-for-Environmental-Transportation-Special-Funds-022724.pdf

^[PDF] The 2024-25 Budget: Proposition 98 Overview and K-12 Education

(Dollars in Millions) Minimum Guarantee General Fund $68,563 $74,633 $76,894 Local property tax 29,742 30,953 32,185 Totals $98,306 $105,586 $109,080 Change From Prior Year General Fund -$15,190 $6,070 $2,261 Percent change -18.1% 8.9% 3.0% Local property tax $2,942 $1,211 $1,232 Percent change 11.0% 4.1% 4.0% Total guarantee -$12,248 $7,281 $3,493 Percent change
https://lao.ca.gov/handouts/education/2024/Proposition-98-Budget-Overview-022724.pdf

^[PDF] The 2022-23 Budget: Overview of May Revision K-12 Education Proposals

Estimates of Local Property Tax Revenue Seem Low „ Over three-year period, our estimates of local property tax revenue are roughly $1.5 billion above the May Revision estimates. „ Most of the difference relates to our estimates of revenue from former redevelopment agencies.
https://lao.ca.gov/handouts/education/2022/The-2022-23-Budget-Overview-of-May-Revision-K-12-Education-Proposals-051822.pdf

^[PDF] The 2020-21 Budget: School District Budget Trends

In 2018-19, the remainder of school funding came in roughly even shares from other state sources (notably, non-Proposition 98 General Fund and special fund monies such as lottery revenue), other local sources (such as parcel tax revenue), and the federal government.
https://lao.ca.gov/reports/2020/4136/school-district-budget-012120.pdf

^[PDF] The 2022-23 Budget: Multiyear Budget Outlook

Every dollar in tax revenues that the state collects above the limit must be spent on purposes that meet SAL requirements or returned to taxpayers. As a result, higher revenues would result in dollar-for-dollar increases in SAL requirements.
https://lao.ca.gov/reports/2022/4602/Multiyear-Budget-Outlook-052422.pdf

^[PDF] Medi-Cal Rx program and revenues from federal drug price discounts.

This result could have fiscal implications for state tax proceeds, Medi-Cal, or other state and local government programs. The impact would depend on many factors, including which entities lose their state tax-exempt status and licenses.
https://lao.ca.gov/ballot/2023/230488.pdf

^[PDF] Homeownership affordability.

Local governments rely on a variety of taxes and fees to fund their services, like schools, fire and police, public works, and parks. The property and sales taxes generally are the largest sources of local tax revenue for cities and counties.
https://lao.ca.gov/ballot/2023/230498.pdf

^[PDF] This prohibition—slated to implement January 1, 2021—was

This prohibition—slated to implement January 1, 2021—was expected to substantially reduce Proposition 56 revenues in both 2020-21 and 2021-22, since it would result in fewer transactions involving tobacco products for the state to tax.
https://lao.ca.gov/reports/2021/4373/Medi-Cal-Budget-021621.pdf