AB 676 Assembly Bill - CHAPTERED

(a) Calif ornia's property owners pay over $20 billion each year in property taxes, making the property tax the third largest nonfederal tax in the state. (b) While most California cities , counties, special districts, redevelopment agencies, and schools are highly reliant upon property taxes, the state's system for allocating these revenues to local governments is seriously flawed.
https://lao.ca.gov/2000/020300_ab8/ab_676_bill_19990713_chaptered.html

The 2022-23 Budget: Wildfire Response Proposals

Jan 28, 2022 - If the Legislature were to reject any of these proposals, it would generally need to repurpose the associated funding for other SAL ‑related purposes, such as tax reductions or an alternative excluded expenditure.
https://lao.ca.gov/Publications/Report/4504

K-12 Funding by Source [EdBudget]

Aug 14, 2023 - Also includes one-time facility funding and operational expenses of the California Department of Education and certain other agencies. b Includes $938 million increase in funding for arts instruction as required by Proposition 28 (2022). c Includes revenue from property taxes collected in excess of the Local Control Funding Formula allotments, parcel taxes, fees,
https://lao.ca.gov/Education/EdBudget/Details/781

2011 Initiative Analysis:Protect Homeowners'and Close Corporate Tax Loopholes Act

Background Local Property Tax The State Constitution establishes a 1  percent maximum base property tax rate on real and personal property. Counties collect property tax revenues and allocate them to local governments (such as cities, counties, special districts, schools, and community colleges) according to law.
https://lao.ca.gov/ballot/2011/110769.aspx

^[PDF] Policy Brief ERAF and the 1997-98 State Budget

Counties should be autho- rized to include any reporting costs as part of central property tax admin- istration. (Property tax administration costs are paid on a proportionate basis by all property tax receiving governments, except schools and community colleges.)
https://lao.ca.gov/1997/061897_eraf/eraf_and_the_1997-98_state_budget_pb061897.pdf

^[PDF] Property tax assessment.

Other Taxes on Property Sales. Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties each year. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2019/190478.pdf

The 2012–13 Budget: Unwinding Redevelopment

One member appointed by the largest special district, by property tax share, within the boundaries of the dissolved RDA. One member appointed by the county superintendent of education or county board of education.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.aspx

^[PDF] Home Rule, School Funding, and State/Local Fiscal Reform Initiative, Amendment No. 1-S

The amounts of these shifts in revenues, including 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 decrease in revenues.
https://lao.ca.gov/ballot/2000/000452_INT.pdf

^[PDF] LAO 1999 Perspectives and Issues: Perspectives on State Revenues

A 1.25 percent uniform local sales tax rate is levied in all counties (this is the so-called Bradley-Burns rate). Of this total, .25 percent is deposited in county transportation funds, while the remaining 1 percent is allocated to city and county governments for general purposes.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3_pandi99.pdf

Biannual Report on Truck Deliveries [Publication Details]

Dec 1, 2021 - Chapter 226 of 2019 (AB 321, Patterson) created a sales and use tax exemption for certain truck deliveries. The law also directs our office to submit a biannual report measuring the number of truck deliveries affected by the new exemption. This post describes our attempts to fulfill this requirement.
https://lao.ca.gov/Publications/Detail/4479