LAO 2008 Budget Analysis: Introduction: Proposition 98

The five major factors underlying the Proposition 98 tests are: (1) General Fund revenues, (2) state population, (3) personal income, (4) local property taxes, and (5) K –12 average daily attendance (ADA).
https://lao.ca.gov/analysis_2008/education/ed_anl08001.aspx

LAO Publications

Report Options for a State Earned Income Tax Credit Format: HTML December 18, 2014 - In June 2014, the Legislature directed the LAO to prepare a report analyzing the costs, benefits, and trade-offs of various options for a state earned income tax credit (EITC) that would supplement the federal credit.
https://lao.ca.gov/publications?page=24&year=0&productid=7&categoryid=0

LAO Publications

Report Options for a State Earned Income Tax Credit Format: HTML December 18, 2014 - In June 2014, the Legislature directed the LAO to prepare a report analyzing the costs, benefits, and trade-offs of various options for a state earned income tax credit (EITC) that would supplement the federal credit.
https://lao.ca.gov/Publications?page=24&year=0&productid=7&categoryid=0

^[PDF] Overview of the Legislative Analyst’s Office (LAO)

Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 4 LAO Personnel „ The office has 38 analysts (including managers) and 9 support staff. „ The office has eight units organized by the following areas of analyses: — Economy, Taxes, and Labor. — Health, Developmental Services, and Information Technology. — Higher Education.
https://lao.ca.gov/handouts/state_admin/2023/LAO-Overview-030123.pdf

^[PDF] Proposition 7--The Solar and Clean Energy Act of 2008

First, some local governments charge a tax on electricity – use. To the extent the measure increases or decreases electricity rates, there will be a corresponding effect on local tax revenues. Second, state and local government tax revenues are – affected by business profi ts, personal income, and tax- able sales—all of which are affected by electricity rates.
https://lao.ca.gov/handouts/resources/2008/Proposition%207_91008.pdf

^[PDF] Proposition 84: The Safe Drinking Water, Water Quality and Supply, Flood Control, River and Coastal Protection Bond Act of 2006

Property Tax Impacts. Local property tax rolls will be reduced if the bond funds are used for property acquisitions by government agencies and/or nonprofi t entities, which do not pay property taxes.
https://lao.ca.gov/handouts/resources/2006/Prop_84_08_08_06.pdf

^[PDF] Proposition 98: May Revision Overview

Updated Revenues at May Revision Affect Minimum Guarantee Proposition 98 Funding (In Millions) 2012-13 2013-14 Preschool $481 $481 — $481 $482 — K-12 Education General Fund $33,406 $36,196 $2,790 $36,084 $35,028 -$1,057 Local property tax revenue 13,777 13,773 -5 13,160 13,668 508 Subtotals ($47,183) ($49,968) ($2,786) ($49,244) ($48,696) (-$548) California Community
https://lao.ca.gov/handouts/education/2013/Proposition-98-May-Revision-Overview052013.pdf

^[PDF] Overview of Proposition 98 Budget Proposals

.  Local Property Tax Revenue Is Up $1.5 Billion  Due primarily to administration’s estimated growth in assessed property values.  Covers more than half of the increase in the minimum guarantee.  The administration’s property tax estimates seem reasonable.
https://lao.ca.gov/handouts/education/2019/Overview-Prop-98-Budget-Proposals-031419.pdf

California's Fiscal Forecast 1997-98--Chapter 5

It is possible in future years, however, that slower student enrollment growth and faster growth in local property taxes could result in a decrease in the General Fund share going to Proposition  98.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook_chapter_5.html

^[PDF] 1952 Budget Analysis: MISCELLANEOUS

is available for refund of fees or taxes paid in error and transmitted to the General Fund before action was taken on the application which accompanied the fee. In 1950-51 there was $4,622 of such claims approved by the Board of ControL These refunds include such items as overpayment of inheritance taxes; erroneous fees to the Division of Corporations and the Personnel Board.
https://lao.ca.gov/analysis/1952/35_misc_1952.pdf