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[PDF] Property tax assessment.

Other Taxes on Property Sales. Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2018/180414.pdf

2000 Budget Analysis: General Govt Depts #6

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2000/general_govt/gen_depts6_anl00.html

[PDF] The Trial Court Funding Program: Financial Implications

We recommend that the Legislature amend the law to specifically identify the state- mandated local programs for which counties must forego reimbursement. (Page 29) Chapter IV: N 0- and Low- Proptery Tax City Provisions Property Tax Transfer: Under the Tax Eq- uity Allocation formula (TEA), the counties will transfer to the no- and low- property tax cities approximately $3.5 million in 1988-89.
https://lao.ca.gov/reports/1988/395_0188_the_trial_court_funding_program_financial_implications.pdf

[PDF] Home Rule, School Funding, and State/Local Fiscal Reform Initiative, Amendment No. 1-S

The amounts of these shifts in revenues, including the shifting of sales tax revenues from cities to counties, would depend on the decisions made by the Legislature during the transition period. To the extent that cities and counties choose not to allocate property taxes to special districts currently receiving property tax revenues, these districts would experience a decrease in revenues.
https://lao.ca.gov/ballot/2000/000452_INT.pdf

Students’ right to a high-quality public education. [Ballot]

Nov 29, 2021 - The public school system consists primarily of school districts and charter schools, as well as a small number of schools o perated by county offices of education and a few schools operated directly by the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-033

November 2019 State Tax Collections [EconTax Blog]

Dec 18, 2019 - November 2019 State Tax Collections [EconTax Blog] Seth Kerstein Overall, November revenue collections from the state ’s three largest taxes —the personal income tax (PIT), corporation tax, and sales tax —fell $362  million below projections in November.
https://lao.ca.gov/LAOEconTax/Article/Detail/421

[PDF] 1960 Budget Analysis: Department of Justice

We believe further that these law sections should be released from the rigid pattern under which they now function with more responsibility being lodged in the three assistant attorneys general in charge of these offices.
https://lao.ca.gov/analysis/1960/12_doj_1960.pdf

The 2019-20 Budget: California Spending Plan (Final Version)

Oct 17, 2019 - This funding is divided among the state ’s 13 m ost populous cities, counties, and Continuums of Care —local entities that administer housing assistance programs within a particular area, often covering a county or group of counties.
https://lao.ca.gov/Publications/Report/4083

[PDF] O:WILInitiatives999990163_INT.PDF

County Commissions. Eighty percent of the available revenues under Proposition 10 are to be allocated annually to counties that create county commissions. The formula for allocating revenues to the county commissions is based on the annual number of births in each participating county.
https://lao.ca.gov/ballot/1999/990163_INT.pdf

California's Tax System: A Primer, Chapter 3

Largest SUT Tax Expenditure Programs 1998-99(In Millions) Gas, electricity, water, steam, and heat $2,482 Candy, gum, and confectionery products 165 74 SUT Rates Vary by County The SUT rates in California differ by county, and range from 7 percent to 8.25 percent, depending on whether a county chooses to levy optional taxes.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter3.html