1997-98 Budget Analysis, General Government Departments Part 3

The tax check- off provision was to expire at the end of 1996, but Chapter  960, Statutes of 1996 (AB 2955, Knight), extended the tax check-off provision to the end of 1997. History of Fund-Raising Problems.
https://lao.ca.gov/analysis_1997/general_govt_depts3_anal97.html

1997-98 Budget Analysis, General Government Departments Major Issues

Local Government Financing The Governor's budget proposes to subvene $110 million (General Fund) to cities and counties. Almost all of this amount ($100 million) would go for continuation of the Governor's COPS program enacted last year of funds available; $75 million would be distributed to cities and counties for police and sheriffs' patrol services.
https://lao.ca.gov/analysis_1997/general_govt_overview_anal97.html

Health and Social Services Departmental Issues

The State Board of Equalization , the California courts of appeal ruled that the assessment on lead product manufacturers constituted a tax rather than a fee; and therefore, the assessment requires legislation au thorizing such a tax.
https://lao.ca.gov/analysis_1997/health_ss_depts1-a_anal97.html

LAO Analysis of the 1997-98 Budget Bill

Governor Proposes to Eliminate County Mandate to Provide General Assistance The Governor proposes to eliminate the requirement that counties provide these benefits. If some counties reduce or eliminate those benefits, it could lead to migration of recipien ts to other counties, which would increase the financial incentive for these counties to reduce benefits.
https://lao.ca.gov/analysis_1997/health_ss_overview_anal97.html

LAO Analysis of the 1997-98 Budget BillK-12 Education, Budget Issues

(Our numbers include the impact of the tax cut in order to highlight the forecasting-related differences.) Figure 11
https://lao.ca.gov/analysis_1997/k12_ed_depts1-a_anal97.html

1997-98 Budget Analysis: The "COPS" Program

Cities and counties spend over $7 billion on law enforcement, prosecution, and jails. As local budgets h ave been strained by the recession and property tax shifts, however, concern has been voiced as to whether local governments are able to fund local public safety adequately.
https://lao.ca.gov/analysis_1997/part6d_cops_pi97.html

1996 Economic Performance in Retrospect

Any such changes could also affect state personal income taxes (through their impact on the annual indexing adjustment), and local property taxes (through their effects on assessed valuation growth under Proposition  13).
https://lao.ca.gov/analysis_1997/part_2_econ_demographics_pi97.html

^[PDF] LAO 1997 Budget Analysis: III Perspectives on State Revenues Chapter

Applicable tax rates and tax credits are then applied to arrive at a final state tax liability. California generally conforms, either in whole or part, to federal tax law regarding many of its tax exemptions, exclusions, deductions, and credits.
https://lao.ca.gov/analysis_1997/part_3_revenues_pi97.pdf

1997-98 Budget Analysis, Perspectives and Issues Part VIa, Expenditures

Property Tax Shifts--An Important Factor . Property tax shifts enacted in 1992-93 and 1993-94 contributed significantly to this decline in education's share of total spending. These shifts replaced a portion of the state's education funding with an equivalent amount of local property tax revenues that were shifted from local governments to schools and community colleges.
https://lao.ca.gov/analysis_1997/part_4a_expenditures_pi97.html

LAO Analysis of the 1997-98 Budget Bill Resources Departmental Issues, Part II

While it proposes to assist in the Kern County efforts, the board does not propose to provide funding to assist in implementation of other habita t conservation plans currently being implemented in the state.
https://lao.ca.gov/analysis_1997/resources_depts2_anal97.html