2008 Initiative Analysis: Save Our Schools and Public Services Act

Background California property owners pay over $45  billion in property taxes annually. County auditors distribute these revenues to local governments within the county where the tax is paid. Schools, community colleges, cities, special districts, and counties use property tax revenues to provide services.
https://lao.ca.gov/ballot/2008/080111.aspx

The 2017-18 Budget: Transportation Funding Package

Feb 17, 2017 - Of the total funding for local roads, roughly one ‑third comes from the state from “shared revenues ” —a portion of the state ’s excise taxes on gasoline and diesel that are distributed to cities and counties.
https://lao.ca.gov/Publications/Report/3572

California Tax Expenditure Proposals: Property Tax Introduction

Property tax rates can vary within a county due to variation in the debt rates that are levied by local governmental jurisdictions. For 1997-98, average county-wide tax rates range d from 1  percent (for those counties with no add-on rate), to 1.189  percent (for the City and County of San Francisco).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

Proposition 4 [Ballot]

Nov 5, 2024 - Local governments such as cities and counties also pay for local parks. The federal government also pays for various natural resources and climate activities. For example, the federal government provides money to improve local drinking water systems and to build energy infrastructure.
https://lao.ca.gov/BallotAnalysis/Proposition?number=4&year=2024

^[PDF] Property tax assessment.

Statewide, transfer taxes raise around $1.1 billion for cities and counties. Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/ballot/2017/170501.pdf

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

Understanding California’s Property Taxes

California property owners pay their property tax bills to their county tax collector (sometimes called the county treasurer –tax collector). The funds are then transferred to the county auditor for distribution.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx

2001 Budget Analysis: Local Government Financing (9210)

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2001/general_govt/gen_37_9210_Local_Govt_Financing_anl01.htm

^[PDF] Major Milestones: Over Four Decades of the State-Local Fiscal Relationship

Constrained local authority to raise revenues from taxes, assessments, and fees. Increased state funding for county-operated trial courts, through the establishment of block grants. Allowed counties to charge local entities to recover certain costs related to county jails and tax administration.
https://lao.ca.gov/handouts/localgov/2012/state-local-fiscal-relationship-112912.pdf

^[PDF] Ballot Analysis

Unlike land and buildings, business equipment is taxed based on how much it could be sold for today. Counties Manage the Property Tax. County assessors determine the taxable value of property. County tax collectors bill property owners.
https://lao.ca.gov/ballot/2020/Prop15-110320.pdf