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[PDF] An LAO Shifting Gears: Rethinking Property Tax Shift Relief

Property Tax Administration Loan Program. Provides annual forgivable loans to counties for property tax administration. Counties benefit from increased property tax yields. Program authorized for several years at .
https://lao.ca.gov/1999/020299_property_tax_shift.pdf

1999-00 Budget, Perspectives and Issues: Rethinking Property Tax Shift Relief

Relief from the property tax shifts, on the other hand, has been allocated under wide ranging formulas. Proposition 172 sales taxes are distributed to local governments based on th e county in which the sale occurs.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.html

[PDF] LAO 1999 Perspectives and Issues: SHIFTING GEARS, RETHINKING PROPERTY TAX SHIFT RELIEF

Property Tax Administration Loan Program. Provides annual forgivable loans to counties for property tax administration. Counties benefit from increased property tax yields. Program authorized for several years at $60 million.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.pdf

State income taxes and various charges collected by the Department of Motor Vehicles. [Ballot]

Nov 1, 2017 - The state Constitution requires VLF revenue to be allocated to cities and counties for the support of a variety of health and human service programs and local public safe ty. Other DMV Charges. DMV also collects various other charges from individuals.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-031

U.S. Retail Sales Update: August 2023 [EconTax Blog]

Sep 14, 2023 - U.S. retail sales have grown 1.2 percent over the last 3 months and 2.5 percent over the last 12 months. Retail sales growth has outpaced inflation over the last 3 months, but not over the last 12 months.
https://lao.ca.gov/LAOEconTax/Article/Detail/782

[PDF] Protection of Local School Revenues Act of 2014 (Amendment #2-S)

The county- auditor controller deposits these excess property taxes into a county account called the Supplemental Revenue Augmentation Fund (SRAF). Revenue deposited in the SRAF are distributed to trial courts within the county, offsetting state costs.
https://lao.ca.gov/ballot/2013/130707.pdf

2013 Initiative Analysis: Protection of Local School Revenues Act of 2014 (Amendment #2-S)

During the time these bonds are outstanding, city and county revenue losses from their reduced sales taxes are replaced on a dollar-for-dollar basis with property taxes shifted from ERAF. School and community college district property tax losses from the redirection of ERAF to cities and counties, in turn, are offset by increased state General Fund.
https://lao.ca.gov/ballot/2013/130707.aspx

[PDF] Understanding California's Sales Tax

Specifically, the figure (1) shows the sales tax rate charged in most cities and the unincorporated area of each county and (2) identifies the cities in each county with sales tax rates that are higher than elsewhere in the county.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.pdf

Emergency shutdown orders. [Ballot]

Oct 20, 2021 - Imposes a curfew or quarantine on a majority of the residents of the state or any city or county within the state. Prohibits travel into or out of the state or any city or county within the state. Requires the majority of residents of the state, or any city or county within the state, to remain inside their residences for more than 72 consecutive hours.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-018

The 2018-19 Budget: The Administration’s Proposition 55 Estimates

Mar 1, 2018 - These funds were dedicated to several uses, including to trial courts for construction and operations and to counties for new voting systems. All of this proposed spending is included in the administration’s workload budget for 2018‑19.
https://lao.ca.gov/Publications/Report/3765