^[PDF] Property tax assessment.

When a property changes ownership again, its taxable value is reset to its new purchase price. Property Taxes Increase When a Property Changes Ownership. The taxable value of most properties is less than what they could be sold for.
https://lao.ca.gov/ballot/2021/210488.pdf

^[PDF] Funding for students attending private schools.

Each participation agreement would renew automatically until the student graduated or transferred to a different school. Hon. Rob Bonta 7 October 13, 2021 Students Would Retain Unused Funds in Their Accounts.
https://lao.ca.gov/ballot/2021/210479.pdf

^[PDF] Water supply.

Local government agencies—usually water districts, cities, and counties—fund most of the projects that provide clean water for people to drink and supply water for farming. These include projects to increase water supplies, such as building water recycling plants.
https://lao.ca.gov/ballot/2021/210487.pdf

^[PDF] Local land use.

Of California’s 482 cities, 121 are charter cities. Zoning, Land Use, and Housing. Both general law and charter cities and counties in California make most decisions about when, where, and what type of housing will be built.
https://lao.ca.gov/ballot/2021/210489.pdf

^[PDF] The 2020-21 Budget: Overview of the California Spending Plan

Second, offsetting the decline in tax revenue, transfers and other revenues will increase substantially between 2019-20 and 2020-21. This occurs as the spending plan uses reserve transfers and loans from special funds to address the budget problem.
https://lao.ca.gov/reports/2020/4263/spending-plan-2020.pdf

^[PDF] The 2021-22 Budget: Overview of the Spending Plan

Figure 3 General Fund Revenue Estimates (Dollars in Millions) Revised Enacted 2021-22 Change From 2020-21 2019-20 2020-21 Amount Percent Personal income tax $99,599 $125,151 $123,298 -$1,853 -1% Sales and use tax 25,509 27,936 28,986 1,050 4 Corporation tax 13,954 20,720 18,106 -2,615 -13 Totals, Major Revenue Sources $139,061 $173,807 $170,390 -$3,417 -2% Insurance tax $3,135 $3,348 $3,428 $80
https://lao.ca.gov/reports/2021/4448/2021-Spending-Plan-102721.pdf

^[PDF] An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

The total TUT rate varies across cities and counties, ranging from 0 percent to 3 percent. Aside from a few minor exceptions, special districts do not receive sales tax revenue. Funding Sources for Local Governments Figure 4 Independent Special Districts $26 Billion Property Tax Use Tax Transient Occupancy Tax Enterprise Funds and Internal Service Funds Intergovernmental
https://lao.ca.gov/reports/2021/4428/COVID-19-Fiscal-Effects-Local-Gov-051221.pdf

LAO Publications

To weather the reduction in revenues, the universities have implemented, or ar e considering, internal borrowing and transfers, shifting more money back into short-term investment accounts, and issuing bonds to help cover operating costs.
https://lao.ca.gov/publications?page=19&year=0&productid=17&categoryid=0

^[PDF] Preparing for Rising Seas: How the State Can Help Support Local Coastal Adaptation Efforts

For example, OPR’s statewide Annual Planning Survey found in 2018 that 60 percent of responding cities and counties have plans or strategies to adapt to the impacts of climate change. (This survey did n
https://lao.ca.gov/reports/2019/4121/coastal-adaptation-121019.pdf

^[PDF] The 2024-25 Budget: Insolvency Risks for Environmental and Transportation Special Funds

In some cases, deficits are temporary in nature and can be addressed by tapping into reserves or by receiving loans or transfers from other sources to keep the fund solvent until the deficit is addressed.
https://lao.ca.gov/reports/2024/4858/Insolvency-Risks-for-Environmental-Transportation-Special-Funds-022724.pdf