2003 Initiative Analysis: Local Taxpayers and Public Safety Protection Act

As part of the 2003 ‑04 budget package, the state enacted a measure that temporarily reduces the local Bradley-Burns sales tax rate by 0.5  percent, but offsets the associated city and county sales tax losses by redirecting to them a greater share of property taxes.
https://lao.ca.gov/ballot/2003/031107.htm

Sales Tax Rates: Prop. 30 and Comparisons to Other States [EconTax Blog]

Dec 15, 2016 - Proposition 30 of 2012 increased the state’s sales and use tax (SUT) and personal income tax rates. The quarter-cent SUT rate created by Proposition 30 will expire on January 1, 2017. As a result, sales tax rates in California—which vary across cities and counties , currently ranging from 7.5 percent to 10 percent—will drop into the 7.25 percent to 9.75 percent range.
https://lao.ca.gov/LAOEconTax/Article/Detail/227

^[PDF] 1949 Budget Analysis: BOARD OF CONTROl

The cost of aiding and assisting the assessors of the various counties and cities should be borne by the county or city being assisted. It should not be assumed as a duty of the State to make surveys of property tax assessment procedures for the counties which are not required for state equalization processes.
https://lao.ca.gov/analysis/1949/10_fiscal_affairs_1949.pdf

^[PDF] An Overview and Assessment of Los Angeles County's 1995-96 Budget Problem

In 1995-96, the county estimates that its loss due to the state offset will be $120 million. • Slow Growth in Local Taxes. Property taxes, sales taxes, and vehicle license fees have been impacted by the recession.
https://lao.ca.gov/reports/1995/an_overview_and_assessment_of_los_angeles_countys_1995-96_budget_problems.pdf

^[PDF] Local Government Revenues and Impact Fees

The State Constitution limits, with narrow exceptions, the property tax rate to 1 percent. Outside of the property tax, cities and counties have authority to impose a broad range of taxes, including sales taxes, parcel taxes, utility taxes, hotel taxes, and business taxes. ...Limitations on Local Government Revenues.
https://lao.ca.gov/handouts/localgov/2020/Local_Government_Revenues_and_Impact_Fee-022420.pdf

Understanding Your Property Tax Bill - Calculating Your 1 Percent Tax [Video]

For specific questions about your property tax bill, contact your county auditor or assessor.
https://lao.ca.gov/Videos/Player?playlistId=96

^[PDF] County Health Initiative Interim Assistance Program

County Health Initiative Interim Assistance Program LAO 65 YEARS OF SERVICE Figure 4 Agenda Page 146, Issue 128 Managed Risk Medical Insurance Board—Item 4280-103-0001 County Health Initiative Interim Assistance Program Proposed LAO Compromise The Senate approved, as budgeted, a May Revision proposal by the administration to appropriate $22.8 million from the
https://lao.ca.gov/handouts/conf_comm/2006/Health/MRMIB_060206.pdf

Federal Stimulus Funds for Transit

Apr 15, 2020 - In California, 25 “self-help ” counties have passed local sales tax measures for transportation, a portion of which goes to transit. Also, State Transit Assistance is the state ’s largest funding program for transit and is funded by the sales tax on diesel.
https://lao.ca.gov/Publications/Report/4220

^[PDF] Final Summary of Major Financial Legislation Enacted During 1986

Finally, the act requires the state to reimburse local governments for property tax revenues lost due to lowered assessments and the April 10 tax deferral. The act allocates $20 million for the reimbursement of county revenue losses.
https://lao.ca.gov/reports/1986/11_86_final_summary_of_major_financial_legislation_enacted_during_1986.pdf

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

Sep 7, 2023 - Employees represented by Local 1000 work in every county in California and some even work outside of the state; however, most of them work in Sacramento County. Compensation Study Local 1000 Represents Hundreds of Classifications.
https://lao.ca.gov/Publications/Report/4799