^[PDF] The 2017-18 Budget: Analysis of the May Revision Education Proposals

The May Revision also lowers local property tax estimates by a total of $664 million across the period, due primarily to secured property tax collections lagging expectations. Proposition 98 General Fund spending, by contrast, increases $2.2 billion across the period.
https://lao.ca.gov/reports/2017/3670/Education-May-Revision-051517.pdf

^[PDF] The Property Tax Inheritance Exclusion

The Property Tax Inheritance Exclusion The Property Tax Inheritance Exclusion M AC TAY LO R • L E G I S L A T I V E A N A L Y S T • OC TO B ER 2017 Summary Ownership Changes Trigger Higher Tax Bills.
https://lao.ca.gov/reports/2017/3706/property-tax-inheritance-exclusion-100917.pdf

^[PDF] The 2018-19 Budget: Overview of the Governor's Budget

OTHER KEY BUDGET PROPOSALS Over $200 Million in Business Tax Credits. The Governor proposes extending the California Competes tax credit program—which provides tax subsidies to select businesses that agree to expand employment or investment in the state—for five more years.
https://lao.ca.gov/reports/2018/3731/budget-overview-011218.pdf

^[PDF] Sequestering Savings From the Closure of Developmental Centers

The state may also have an interest in selling the land rather than leasing it as a way for both state and local governments to begin generating property tax revenue and creating jobs. Leasing DC Property to a Housing Developer In this section, we discuss one specific leasing option—providing a long-term ground lease to a developer of mixed-income housing.
https://lao.ca.gov/reports/2018/3735/sequestering-savings-013118.pdf

^[PDF] The 2018-19 Budget: California Hiring Tax Credits

M A C TAY L O R L E G I S L AT I V E A N A LY S T M A R C H 2 0 1 8 California Hiring Tax Credits The 2018-19 Budget: Summary The Existing Hiring Tax Credit. Certain California employers may claim a tax credit—called the New Employment Credit—if they hire qualified individuals and pay them at least 150 percent of the state minimum wage.
https://lao.ca.gov/reports/2018/3784/hiring-credits-031518.pdf

^[PDF] Administration’s Property Tax Estimates Seem a

Administration’s Property Tax Estimates Seem a Bit Low. We estimate Proposition 98 property tax revenue is nearly $650 million higher over the period than the administration’s estimate. About $500 million of this difference is in 2018-19.
https://lao.ca.gov/reports/2018/3834/2018-19-May-Revision-Education-051418.pdf

^[PDF] Taxation of Sugary Drinks

CHOOSING THE TYPE OF TAX Different Types of Sugary Drink Taxes Volume-Based Tax. Under a volume-based tax, the amount of tax owed depends only on the volume of the taxed drink. As shown in Figure 3, for example, a one cent per ounce tax results in a tax of $0.12 on a can of cola and $0.64 on a large bottle of cranberry juice cocktail.
https://lao.ca.gov/reports/2018/3903/sugary-drink-tax-112018.pdf

^[PDF] Test Claim CSM-4501 and Portions of CSM-4469, “School Site Councils and Brown Act Reform”

For example, the cost of state requirements associated with the following programs might then be considered reimbursable: kinder- garten through third grade class size reduction, public school testing and accountability programs, school construction bonds, property tax administrative loans, and redevelop- ment low- and moderate-income housing.
https://lao.ca.gov/sections/local_govt/010600_letter_site_councils.pdf

Property Tax Allocation

Property Tax Allocation Property Tax AllocationSlide 13 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide13.html

Instead, Local Fiscal System Encourages Cities and Counties to

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide18.html