State and local government taxes and fees. [Ballot]

Jan 11, 2018 - “General taxes ” —that is, taxes levied by cities and counties for any purpose —may be approved by a majority vote of the electorate. On the other hand, “special taxes ” —that is, any taxes levied by schools or special districts or taxes levied by cities and counties for specified purposes —require a two-thirds vote of the electorate.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-050

Voting in California. [Ballot]

Oct 13, 2021 - The State Constitution limits how much tax revenues the state can spend each year, with exceptions like spending on infrastructure. Some of the spending under this measure could be considered infrastructure.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-012

^[PDF] Financing Parole Realignment: Questions and Answers

Under current law, resources from the half–cent sales tax (almost $3 billion in 2008–09) are allocated to each county based on its share of statewide taxable sales. Counties, in turn, reallocate a small share of these revenues (typically about 6 percent) to cities in the county that sustained a 1993–94 property tax shift.
https://lao.ca.gov/handouts/localgov/2008/Parole_Q_and_A_04_02_08.pdf

^[PDF] Housing affordability and property taxes.

Counties Manage the Property Tax. County assessors determine the taxable value of property. County tax collectors bill property owners and collect payments. County auditors distribute tax revenue to local governments.
https://lao.ca.gov/ballot/2021/210517.pdf

Property tax assessment. [Ballot]

Oct 15, 2021 - Background Local Governments Collect Property Taxes From Property Owners. California local governments —cities, counties, schools, and special districts —levy property taxes on property owners. Property taxes are paid based on the taxable value of the property.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-015

The 2024-25 Budget: Cap-and-Trade Expenditure Plan

Feb 20, 2024 - The  Legislature has flexibility around how it is able to direct GGRF revenues because the program was authorized in a way that is akin to a tax, meaning the funds can legally be used for broad purposes.
https://lao.ca.gov/Publications/Report/4847

^[PDF] Counties would use a portion of the sales

Counties would use a portion of the sales tax revenues to reimburse the state for these offenders. Counties would be fully responsible for all juvenile offenders sentenced after July 1, 1993, and counties would receive Page 3 Page 4 a portion of the sales tax revenues to incarcerate, treat, and supervise these offenders.
https://lao.ca.gov/1993/Mgms_157_0593.pdf

^[PDF] Housing affordability and property taxes.

Counties Manage the Property Tax. County assessors determine the taxable value of property. County tax collectors bill property owners and collect payments. County auditors distribute tax revenue to local governments.
https://lao.ca.gov/ballot/2021/210544.pdf

Proposition 10: What Role Should the Legislature Play in Its Implementation?

County commissions - Five to nine members: appointed by county board of supervisors. - Adopt strategic plan, consistent with state commission guidelines. Revenues Derived from tax on cigarettes and other tobacco products.
https://lao.ca.gov/1999/011399_prop10.html

^[PDF] 1994-95 Budget Analysis: Perspectives and Issues

Increased city and county allocations of property taxes will improve incentives for appropriate types of development Reduced influence of retail sales taxes can miti- gate incentives for inappropriate development choices County Fiscal Capacity: How can the Legislature ensure that counties are able to make preventive investments and be effective program partners?
https://lao.ca.gov/analysis_1994/1994_pandi/pandi_94.pdf