LAO Publications

In return for these restrict ions, the property owners pay reduced property taxes because the land is assessed at a lower-than-maximum level. We recommend that the Legislature provide for the gradual eliminati on of payments to local governments for the local revenue losses associated with Williamson Act contracts.
https://lao.ca.gov/publications?page=149&year=0&publicationType=0

LAO Publications

In this report, we examine the rationales for different approaches to apportionment and evidence from California and other states on how changes to apportionment laws affect both economic activity and tax revenue.
https://lao.ca.gov/publications?page=84&year=0&publicationType=0

LAO Publications

In return for these restrict ions, the property owners pay reduced property taxes because the land is assessed at a lower-than-maximum level. We recommend that the Legislature provide for the gradual eliminati on of payments to local governments for the local revenue losses associated with Williamson Act contracts.
https://lao.ca.gov/Publications?page=149&year=0&publicationType=0

LAO Publications

In this report, we examine the rationales for different approaches to apportionment and evidence from California and other states on how changes to apportionment laws affect both economic activity and tax revenue.
https://lao.ca.gov/Publications?page=84&year=0&publicationType=0

LAO Analysis of the 1999-00 Budget Bill Education Crosscutting Issues

LAO Analysis of the 1999-00 Budget Bill Education Crosscutting Issues $1,009.4 4.6% a Local revenue is from local property taxes and is included to show the full amount provided for revenue limits. bTotals may not add due to rounding.
https://lao.ca.gov/analysis_1999/education/education_crosscutting_anl99.html

Eighth Annual LAO Analysis Quiz

(A) The more tax auditors the state hires, the greater the state budget deficit will become. (B) As more road accidents occur, CHP officers are spending more time responding to accidents instead of on activities to prevent them.
https://lao.ca.gov/analysis_2005/quiz/analysis_quiz_041405.htm

^[PDF] Alcohol Sales

If so, it would increase certain state and local revenues—primarily alcoholic beverage tax revenues. These increases, however, probably would not be significant. State and Local Government Costs. The measure could result in increased costs for state and local law enforcement agencies.
https://lao.ca.gov/ballot/2004/040571.pdf

^[PDF] The Education Funding Protection Act

Background Article XIIIB of the State Constitution places annual limits on the appropriations of tax proceeds that can be made by the state, school districts, and local governments in California. The annual spending limit for each jurisdiction is based on the amount of appropriations in 1978-79 (the base year), as adjusted each year for population growth and cost-of-living factors.
https://lao.ca.gov/ballot/2005/050052.pdf

^[PDF] Vote requirements to pass ballot measures

Likewise, Proposition 62, approved by the voters in 1986, requires the approval of new local general taxes in many cities by two-thirds of the governing body (as well as a majority of local voters). New Vote Requirements.
https://lao.ca.gov/ballot/2005/050068.pdf

2005 Initiative Analysis:Voters' Right to Protect Marriage.

For the receipt of federal benefits or for federal tax purposes, current federal l aw only recognizes marriage between a man and a woman. State Laws. The State Constitution currently does not define marriage.
https://lao.ca.gov/ballot/2005/050563.htm