Shifting Gears: Rethinking Property Tax Shift Relief

To close these gaps, the Legislature and administration raised fees and taxes, c ut programs, deferred costs, transferred costs to the federal government, and shifted over $3 billion of property taxes from local governments to schools.
https://lao.ca.gov/1999/020299_property_tax_shift.html

^[PDF] Our discussion of school apportionments is in Program II of the

Our discussion of school apportionments is in Program II of the Department of Education budget (Items ~06). - The $215 million in the Federal Revenue Sharing Fund is transferred to the General Fund and is ultimately released to the Stllte School Fund for public school apportionments as requited.
https://lao.ca.gov/analysis/1977/13_revenue_sharing_1977.pdf

^[PDF] Initiative Constitutional Amendment and Statute: Changes Requirements for Certain Property Owners to Transfer Their Property Tax Base to Replacement Property.

Property taxes are a major revenue source for local governments (cities, counties, schools, and special districts), raising over $60 billion per year.  Property Taxes Based on Purchase Price. When a property is purchased it is taxed at its purchase price.
https://lao.ca.gov/handouts/state_admin/2018/Initiative_Constitutional_Amendment_Property_Owners_Tax_Base_Replacement_061118.pdf

2007 Initiative Analysis: The Solar and Clean Energy Act of 2008 Version 1

The measure specifies that the Energy Commission will hold title to any properties acquired with funds in the Solar and Clean Energy Transmission Account and gives the commission the authority to exercise its ownership rights over any such property.
https://lao.ca.gov/ballot/2007/070787.aspx

2007 Initiative Analysis: The Solar and Clean Energy Act of 2008

The measure specifies that the Energy Commission will hold title to any properties acquired with funds in the Solar and Clean Energy Transmission Account and gives the commission the authority to exercise its ownership rights over any such property.
https://lao.ca.gov/ballot/2007/070788.aspx

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

Understanding California’s Sales Tax

The physical transfer of fuel associated with the purchase, however, occurs later in other cities and counties throughout the state. Transactions and Use Taxes. As described earlier in this report, many cities and counties levy optional local sales taxes known as TUTs.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.aspx

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Prohibits the Legislature from imposing a tax, fee, or assessment on real property or the sale or transfer of real property. (Currently, the Legislature is prohibited from imposing ad valorem or sales taxes on real property.)
https://lao.ca.gov/ballot/2009/090808.aspx

^[PDF] Overview of State Asset Forfeiture in California

„ Asset forfeiture refers to (1) the seizure of cash, property, or other items that are suspected of being tied to a criminal offense and (2) the transfer of ownership of these items to the government.
https://lao.ca.gov/handouts/crimjust/2024/Asset-Forfeiture-071224.pdf

^[PDF] 1955 Budget Analysis: Employment

This is part of an over-all recommendation looking toward the eventual centralized ownership of all state cars in order to achieve the maximum benefits to be derived from broad fleet ownership and control, central maintenance, and extension of pool operations to the extent feasible and economical, as explained in detail in a special section in connection with Section 3 of the Budget Bill.
https://lao.ca.gov/analysis/1955/26_employment_1955.pdf