Home Rule, School Funding, and State/Local Fiscal Reform Initiative

The amounts of these shifts in revenues, in cluding the shifting of sales tax revenues from cities to counties, would depend on the decisions made by the Legislature during the transition period. To the extent that cities and counties choose not to allocate property taxes to special districts currently receiving property tax revenues, these districts would experience a decr ease in revenues.
https://lao.ca.gov/ballot/2000/000452_INT.html

^[PDF] Cal Facts 2006: California's Economy and Budget in Perspective

The average tax rate across the state in 2004-05 was 1.09 percent.  Property tax revenues collected in a county can be distributed only to a local entity within that county.  Until the state's deficit-financing bonds are completely paid off, about one-tenth of the schools' share of prop- erty taxes is redirected to cities and counties.
https://lao.ca.gov/2006/cal_facts/cal_facts_2006.pdf

^[PDF] Ballot Analysis

November 3, 2020 Ballot Page 2 of 4 Counties Manage the Property Tax. County assessors determine the taxable value of property. County tax collectors bill property owners. County auditors distribute tax revenue to local governments.
https://lao.ca.gov/ballot/2020/Prop19-110320.pdf

1999-00 Budget, Perspectives and Issues: Proposition 10

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/analysis_1999/1999_pandi/part5d/part5d_prop10_pandi99.html

^[PDF] LAO 1996 Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

These taxes can be levied in 0.25 percent or 0.5 percent increments, and cannot exceed 1.5 percent (except in San Francisco and San Mateo Counties). Total State and Local Tax Rates. As shown in Figure 10, the com- bined state and local sales tax rate in California currently ranges from 7.25 percent for counties
https://lao.ca.gov/analysis_1996/p963.pdf

LAO 2004 Budget Analysis: Local Government Financing (9210)

Property tax administration fee —charges imposed on cities and other noneducational local government agencies to offset their share of property tax administration costs. County taxes —authority to impose utility user and business license tax in their unincorporated areas.
https://lao.ca.gov/analysis_2004/general_govt/gen_25_9210_anl04.htm

The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [Publication Details]

Feb 10, 2017 - The 2017-18 Budget: County Offices of Education and The Minimum State Aid Provision [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3554

Property taxes are the largest general purpose

Property taxes are the largest general purpose revenue source. County expenditures are largely dictated by state laws and budget actions, with more than half of county revenues being spent for health and public assistance.
https://lao.ca.gov/1996/011696_calfacts/cf96c.html

The 2023-24 Budget: Judicial Branch Budget Proposals

Feb 10, 2023 - For  example,  it  is  not  clear  in  which counties legal representation will be provided by qualified legal services projects versus county public defenders. Moreover, once implemented, operational processes may need to be adjusted to address unintended challenges that emerge.
https://lao.ca.gov/Publications/Report/4673

1998-99 Perspectives and Issues: Perspective on the Vehicle License Fee

Counties. Counties receive an allocation based upon the funds they received in 1982-83 under a number of property tax relief programs that no longer exist (related to motion picture, business inventory, livestock, and cotton).
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5c_vlf_pandi98.html