LAO Publications

This program is found to be an inefficient means of promoting home ownership, and options are offered for improving it, including capping the deduction amount or replacing it with a targeted tax credit.
https://lao.ca.gov/Publications?page=116&year=0&publicationType=0

The 2023-24 California Spending Plan: Human Services

Nov 6, 2023 - Some of these funds then had been transferred by the 2022-23 spending plan to provide a state funding supplement to the federally funded LIHWAP —a program with somewhat similar goals but that uses a different program model.
https://lao.ca.gov/Publications/Report/4812/7

^[PDF] The additional tax revenues generated by these disallowances are

The additional tax revenues generated by these disallowances are transferred from the General Fund to the Local Agency Code Enforcement and Rehabilitation Fund' (LAC- ERF). Existing law requires the State Controller to distribute these funds to the cities and counties in which the code violations occurred, to be used for code enforcement, housing rehabilitation, and related activities.
https://lao.ca.gov/analysis/1990/13_tax_relief_1990.pdf

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - The five jurisdictions are the City and County of San Francisco; Los Angeles County; and the Cities of Los Angeles, Oakland, and San Diego. This statutory comparison predates the state employee collective bargaining process established by the Ral ph C.
https://lao.ca.gov/Publications/Report/4920

Building California’s Behavioral Health Infrastructure: Progress Update and Opportunities for the Proposition 1 Bond

Feb 5, 2025 - For example, RAND found that the shortage in adult inpatient mental health beds results in occupancy rates that are higher than generally accepted levels, long wait lists, facilities unable to transfer patients to settings of more appropriate levels of care, and excessive patient stays in hospital emergency departments.
https://lao.ca.gov/Publications/Report/4954

^[PDF] The 2003-04 Budget Bill (AB 1765), as amended July 27, 2003

As a result, cities and counties will experience VLF revenue reductions totaling about $825 million, assuming the rate remains at the current level for the first three months of 2003-04. The budget package requires the state to reimburse local governments for this revenue loss by no later than August 2006.
https://lao.ca.gov/2003/sen_floor/7-26-03_sen_floor_AB1765.pdf

^[PDF] A Primer: Assembly Constitutional Amendment 11

(b) Fifty percent for acquisition, construc- tion, rehabilitation, modernization, or renova- tion of infrastructure, including, but not limited to, streets, roads, highways, transportation, water, parks, and open space, that is owned, or is to be acquired by, local governments. includ- ing cities, counties, a city and county, and special districts, but not school districts or community college districts.
https://lao.ca.gov/2003/aca_11/020503_aca_11.pdf

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - For cities, federal funds ranged from 0. 03 p ercent to 67percent of local revenues. (This small amount on the low end for cities largely is because small cities did not receive any CRF funding directly from the federal government.)
https://lao.ca.gov/Publications/Report/4428

^[PDF] 1967 Budget Analysis: General Administration

The city recently has proposed two major bond issues for the construction of convention and entertainment facilities, but the voters did not approve these bond is- sues for various reasons of which the following are reported to be among the most significant: (1) concern over the costs of the facilities which would be added to the property taxes of the city, (2) a
https://lao.ca.gov/analysis/1967/05_general_admin_1967.pdf

^[PDF] LAO 1994 Budget Perspectives and Issues: Restructuring the State-Local Relationship

The shift of property taxes away from cities and counties to schools that has taken place in the last two years, however, has reduced city and county incen- tives to approve new developments. In combination with the long-standing incentives that encourage these entities to favor retail over other forms of development, it is clear that the existing incentives do not favor the types of development needed to further the state's economic growth.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part5a_Restructuring_state-local.pdf