^[PDF] Counties and the State Budget

County general purpose revenue (GPR) comes from a variety of sources, including the property tax, state general purpose subventions, and the sales tax. Due to the con- straints imposed by Proposition 13, counties have very limited power to increase GPR.
https://lao.ca.gov/reports/1995/counties_and_the_state_budget.pdf

^[PDF] County auditors incur relatively minor costs to

County auditors incur relatively minor costs to produce claims for reimbursement by the state of the local tax loss resulting from the exemption. Finally, the largest local costs associated with the administration of the exemption are those resulting from the need to make formal corrections to the locally assessed property tax roll on the basis
https://lao.ca.gov/analysis/1979/12_tax_relief_1979.pdf

Sports wagering. [Ballot]

Dec 18, 2023 - At the same time, state and/or local revenues could increase due to required fees (such as regulatory fees), payments (such as a share of sports wagering revenues), or tax revenues from economic activity associated with sports wagering.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031

The cultivation, use, possession, and sale of marijuana (Amendment No 1). [Ballot]

Nov 24, 2015 - The measure requires the tax to be annually adjusted by the rate of inflation. Half of the revenue from this tax would be allocated to the city or county (if the cultivation occurs in an unincorporated area) where the marijuana is g rown.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-075

^[PDF] 1975 Budget Analysis: General Administration

LOCAL GOVERNMENT FISCAL AFFAIRS This program is responsible for (1) prescribing uniform accounting systems for local government, (2) reporting local government financial transactions, (3) developing and. approving county cost plans, (4) adminis- terilig tax-deeded lands, and (5) reporting, and auditing property tax rates and rate increases.
https://lao.ca.gov/analysis/1975/05_general_admin_1975.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 13

Proposed Unit 13 MOU—Health Benefi ts 9L E G I S L A T I V E A N A L Y S T ’ S O F F I C E May 19, 2014 LAO 70 YEARS OF SERVICE  Meal and Lodging Expenses. State employees may be reimbursed for specifi ed costs related to travel and other business expenses.
https://lao.ca.gov/mou/2014/MOU-BU-13-051914.pdf

^[PDF] MOU Fiscal Analysis: Bargaining Unit 13

.  Meal and Lodging Expenses. State employees may be reimbursed for specifi ed costs related to travel and other business expenses. The proposed agreement would increase the maximum reimbursement rates available to employees for costs related to meals and lodging while traveling on state business.
https://lao.ca.gov/MOU/2014/MOU-BU-13-082514.pdf

^[PDF] LOCAL PROPERTY TAX EQUALIZATION We recommend

LOCAL PROPERTY TAX EQUALIZATION We recommend that the sampling and trending program be transferred from the Property Tax Department to the Administration Division. The Division of Intercounty Equalization is responsible for appraising a sample of properties in each county every three years to determine if overall values .. iIi one
https://lao.ca.gov/analysis/1977/04_executive_1977.pdf

^[PDF] Unwinding Redevelopment

In addition, county auditor-controllers transferred half of total annual tax increment to RDAs in December or early January and the pass-through netting out provision What Is the Purpose? Chapter 5, Statutes of 2011 (ABX1 26, Blumenfield), allocates the property tax revenues of former redevelopment agencies (RDAs) to K-14 districts, cities, counties, and special districts.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.pdf

Climate change. [Ballot]

Sep 1, 2023 - Third, should notable contractions occur in the oil and gas sector as a result of new regulations, this could have broader economic impacts and neg atively affect other state and local revenue sources such as income taxes or property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-012