^[PDF] Overview of Proposition 98 Budget and Early Education 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/Prop-98-Budget-and-Early-Education-Proposals-030519.pdf

^[PDF] Funding for students attending private schools and homeschool.

Districts pay off these bonds over time with revenue generated by increasing their property tax rates. Other sources of local revenue include donations, parcel taxes, interest earnings, and developer fees.
https://lao.ca.gov/ballot/2021/210455.pdf

Funding for Transportation: What the New Federal Act Means for California

Because fuel excise tax revenues to the HTF were lower than projected in 2003, for example, this resulted in a downward fund adjustment to many highway and safety programs. However, under the new federal act, funding to highway and safety programs would not be reduced when tax revenues decline so long as the HTF balance exceeds $6 billion.
https://lao.ca.gov/2006/trans_SAFETEA/trans_SAFETEA_011906.htm

^[PDF] Analysis of School District Reserves

California’s tax system relies heavily on income taxes paid by individuals and businesses, which are quite volatile revenue sources. Since more than 40 percent of the state’s General Fund expenditures relate to K-12 education, this volatility affects school funding.
https://lao.ca.gov/reports/2015/edu/district-reserves/district-reserves-012115.pdf

^[PDF] LAO 2003 Budget Analysis: Education Chapter

A similar approach was taken by the Legislature when the sales and use tax was raised to pay for repair of damages caused by the Loma Prieta earthquake. Spe- cifically, the legislation authorizing the tax stated that the sales and use tax revenues did not affect the minimum guarantee, and if a party ever legally challenged the impact the new tax had on Proposition 98, then the minimum guarantee would be suspended.
https://lao.ca.gov/analysis_2003/education/ed_anl03.pdf

The 2016-17 Budget: Transportation Proposals

Feb 23, 2016 - This is because under the Governor ’s plan, the new revenues allocated to SHOPP would come from permanent tax increases that would continue even when the need for funding is less in the future. Governor ’s Accountability Measures Are Limited.
https://lao.ca.gov/Publications/Report/3366

A Review of LifeLine Budget Estimates and Enrollment Process

Apr 3, 2019 - The customer must also provide information on income eligibility, such as a copy of an identification card for a qualifying public assistance program or prior year tax returns. Annual Renewal Relies Heavily on Mailing Documents to Consumers.
https://lao.ca.gov/Publications/Report/3995

^[PDF] California's Fiscal Outlook: The 2010-11 Budget

Consequently, actual General Fund tax proceeds will be about $2 billion lower than the figures used for the 2008‑09 Proposi‑ tion 98 calculations. In addition, our estimates of tax proceeds in 2009‑10 are $400 million lower than budget estimates.
https://lao.ca.gov/2009/bud/fiscal_outlook/fiscal_outlook_111809.pdf

Analysis of the 1995-96 Budget Bill: The Governor's 1995-96 State-County Realignment Proposal

Increased Sales Tax Allocations. The proposal would increase allocations of state sales taxes to the counties. This would be accomplished by earmarking a portion (.2215 cent) of the state's sales tax to pay for t he increased county costs of the foster care, CWS, adoptions, and child abuse prevention programs.
https://lao.ca.gov/analysis_1995/pt5-b.html

The 2012-13 Budget: Overview of the May Revision

In 2010, the Legislature enacted a "fuel tax swap" to increase its flexibility over the use of transportation funds while maintaining fuel tax revenues at approximately the same level. Under the swap, the state no longer charges a sales tax on gasoline and instead imposes an additional excise tax (18 cents per gallon) on gasoline, with the revenue deposited into the Motor Vehicle Fuel Account.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.aspx