2004-05 Budget Perspectives and Issues: Another Property Tax Shift?

The State Constitution establishes the property tax as a local tax. While the state's voters gave the Legislature responsibility to allocate property tax revenues, nothing in the Constitution or the history of Proposition  13 suggests that the intent of this delegation of authority was for the state to benefit fiscally from its control of the
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_5a_proptaxshift_anl04.htm

LAO 2004 Budget Analysis:Department of Corrections (5240)

These costs include local law enforcement and court costs, harm to victims and their property, loss of financial and social support to children and families of the incarcerated, and loss of tax revenues from revoked parolees w ho otherwise could be working. 2003 Parole Reforms—The "New Parole Model" As part of the 2003-04 Budget Act , the Legislature required CDC to institute a
https://lao.ca.gov/analysis_2004/crim_justice/cj_07_5240_anl04.htm

^[PDF] LAO 2004 Budget Analysis: Judiciary & Criminal Justice Chapter

These costs include local law enforcement and court costs, harm to victims and their property, loss of financial and social support to children and families of the incarcerated, and loss of tax revenues from revoked parolees who otherwise could be working. 2003 Parole Reforms—The “New Parole Model” As part of the 2003-04 Budget Act, the Legislature required CDC to institute a
https://lao.ca.gov/analysis_2004/crim_justice/crimjust_anl04.pdf

LAO 2004 Budget Analysis: Proposition 98 Budget Priorities

Additional General Fund Tax Revenues. Alternatively, if the Legislature were to increase tax revenues, much of the new revenue would need to go to Proposition  98. If, for example, the Legislature increased General Fund revenues by $5  billion, $4  billion of the increase would need to be appropriated for Proposition  98 (absent suspension).
https://lao.ca.gov/analysis_2004/education/ed_02_cc_prop98_anl04.htm

LAO 2004 Budget Analysis: K-12 Introduction

The budget proposes $2.9  billion for special education including local property tax revenues. The budget provides roughly the same $1.7  billion for K-3 class size reduction, reflecting a slight reduction because of lower K-3 enrollment.
https://lao.ca.gov/analysis_2004/education/ed_03_k12intro_anl04.htm

LAO 2004 Budget Analysis: Higher Education Introduction

Incorporating local property tax revenue, the budget anticipates $4.7  billion in Proposition  98 funding, which reflects an increase of $320  million, or 7.3  percent. When student fees and all other fund sources are considered, CCC's budget increases by $411  million, or 6.6  percent.
https://lao.ca.gov/analysis_2004/education/highered_01_intro_anl04.htm

LAO 2004 Budget Analysis: California Community Colleges (6870)

California Community Colleges Governor's Budget Proposal Proposition  98 Spending (In Millions) 2003 ‑04 (Enacted) Property tax shortfall (not backfilled) -$6.6 2003 ‑04 costs deferred to 2004 ‑05 $200.0 Enrollment growth of 3  percent $121.1 Additional enrollment growth in noncredit programs 4.0 Additional BOG a fee waiver administrative costs 1.8 Apportionments (reduction to be
https://lao.ca.gov/analysis_2004/education/highered_09_6870_CCC_anl04.htm

LAO 2004 Budget Analysis: Board of Equalization (0860)

In terms of its responsibilities, BOE (1) collects state and local sal es and use taxes (SUT), and a variety of business and excise taxes and fees, including those levied on gasoline, diesel fuel, cigarettes, and hazardous waste; (2) is responsible fo r allocating certain tax proceeds to the appropriate local jurisdictions; (3) oversees the
https://lao.ca.gov/analysis_2004/general_govt/gen_09_0860_anl04.htm

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

^[PDF] LAO 2004 Budget Analysis: General Government Chapter

F - 62 General Government 2004-05 Analysis FRANCHISE TAX BOARD (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies. The FTB’s primary responsibility is to administer California’s personal income tax (PIT) and corporation tax (CT) laws.
https://lao.ca.gov/analysis_2004/general_govt/gengov_anl04.pdf