^[PDF] The 2015-16 Budget: Rethinking How the State Funds School Facilities

Because the current financing system does not fully account for differences in local property wealth, it allows school districts to raise vastly different amounts per student at a given tax rate, raising equity concerns.
https://lao.ca.gov/reports/2015/budget/school-facilities/school-facilities-021715.pdf

^[PDF] The 2015-16 Budget: Cigarette Tax and Licensing Programs

Recommendations Use Excise Tax Revenue to Fund Tax Administration, Not Licensing Costs As described above, using cigarette and tobacco excise tax revenue to pay for excise tax administration is reasonable and is authorized under Propositions 99 and 10.
https://lao.ca.gov/reports/2015/budget/tobacco/cigarette-tax-licensing-042215.pdf

^[PDF] Achieving State Goals for the Sacramento-San Joaquin Delta

This is primarily because of (1) constitutional limits on increasing property tax assessments, (2) a reluctance of property owners to pay increased taxes, and (3) the difficulty in ensuring that all beneficiaries of levees—not just property owners in the Delta—pay for a share of levee improvements.
https://lao.ca.gov/reports/2015/res/Delta/sac-sj-delta-011515.pdf

^[PDF] Supplemental Report of the 2015-16 Budget Package

Supplemental Report of the 2015-16 Budget Package Containing Statements of Intent And Requests for Studies Adopted by the Legislature Supplemental Report of the 2015-16 Budget Package Compiled by the L E G I S L A T I V E A N A L Y S T ’ S O F F I C E July 2015 LAO 70 YEARS OF SERVICE 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Supplemental Report of the 2015-16 Budget Package Table of
https://lao.ca.gov/reports/2015/supplemental/2015-16-supplemental-report.pdf

^[PDF] Amount Percent K-12 Educationa General Fund $44,496 $44,536

Amount Percent K-12 Educationa General Fund $44,496 $44,536 $45,442 $906 2.0% Local property tax 14,834 16,560 17,802 1,242 7.5 Subtotals ($59,330) ($61,096) ($63,244) ($2,148) (3.5%) California Community Collegesb General Fund $4,979 $5,373 $5,447 $74 1.4% Local property tax 2,302 2,624 2,812 188 7.2 Subtotals ($7,281) ($7,997) ($8,259) ($262) (3.3%) Other
https://lao.ca.gov/reports/2016/3326/3.pdf

^[PDF] The 2016-17 Budget: The Governor’s Proposition 2 Debt Proposal

These requirements are based on the administration’s January 2016 estimates for 2016-17 General Fund revenues and tax proceeds, personal income taxes derived from capital gains, and the share of excess capital gains that the Constitution requires that the state spend on education.
https://lao.ca.gov/reports/2016/3363/prop2-debt-proposal-022416.pdf

^[PDF]

https://lao.ca.gov/reports/2016/3457/ctrl-sec-6-10-draft-051116.pdf

^[PDF] The 206-17 Budget: Considering Changes to Streamline Local Housing Proposals

In California, many cities and counties find that housing developments lead to more local costs than offsetting tax revenues. This is because these properties do not produce sales or hotel tax revenues directly and the state’s cities and counties typically receive only a small portion of the revenue collected from the property tax.
https://lao.ca.gov/reports/2016/3470/Streamline-Local-Housing-Approvals.pdf

^[PDF] The 2016-17 Budget: California Spending Plan

Reflects MCO Tax Funding That Resulted From Special Session. Chapter 2 of the 2015-16 Second Extraordinary Session (SB2X 2, Hernandez), imposes a revised MCO tax on most managed care plans. Revenues from the MCO tax are used, in part, to create General Fund savings in Medi-Cal.
https://lao.ca.gov/reports/2016/3487/spending-plan-2016-17.pdf

^[PDF] Cal Facts 2016

Establishes vote requirement for certain taxes. 4 (1979) Sets annual state and local spending caps. Requires state to reimburse local governments for some state mandates. 98 (1988) Establishes minimum funding requirement for schools and community colleges. 172 (1993) Imposes half-cent sales tax for local public safety programs. 218 (1996) Limits local government
https://lao.ca.gov/reports/2016/3511/CalFacts2016.pdf