^[PDF] State Spending Plan for 1993-94: The 1993 Budget Act and Related Legislation

These sales tax funds would be allocated to cities and counties, generally in proportion to their property tax losses. 31 Major Features of the 1993 Budget Plan Vehicle License Fee Allocations. Chapter 68 increases Vehicle Li- cense Fee (VLF) allocations on a one-time basis to cities ($90 million) and counties ($40 million) in proportion to their property tax losses.
https://lao.ca.gov/1993/spending_plan_73_0993.pdf

2009-10 Budget Analysis Series: Criminal Justice Realignment

Ideally, tax systems are neutral in that they treat similar households and businesses in a similar fashion. This tax policy goal is not evident in California ’s taxation of property. Specifically, while all other types of property are taxed at a 1 percent rate, cars and trucks are taxed at a 0.65 percent rate.
https://lao.ca.gov/2009/crim/Realignment_012709/Realignment_012709.aspx

^[PDF] "Local Taxpayers and Public Safety Protection Act"

Delay city and county receipt, in 2003-04, of about $1 billion of VLF replacement revenues. Alter the allocation of property taxes and VLFs among some cities and counties. Reduce the amount of sales and property taxes received by local governments by exempting certain transactions and properties from taxation, without providing offsetting revenues to local governments.
https://lao.ca.gov/ballot/2003/031003.pdf

^[PDF] Local Taxpayers and Public Safety Protection Act

Delay city and county receipt, in 2003-04, of about $1 billion of VLF replacement revenues. Alter the allocation of property taxes and VLFs among some cities and counties. Reduce the amount of sales and property taxes received by local governments by exempting certain transactions and properties from taxation, without providing offsetting revenues to local governments.
https://lao.ca.gov/ballot/2003/031080.pdf

2005 Initiative Analysis: Redistricting Reform and Voter Empowerment Act

Local property tax revenues are distributed to school districts, community colleges, cities, counties, redevelopment agencies, and special districts based on constitutional and s tatutory provisions.
https://lao.ca.gov/ballot/2005/050089.htm

^[PDF] Nonprofits and the Property Tax

Property taxes are collected at the county level and distributed to local governments—cities, counties, schools, community colleges, and special districts. Revenue allocated to schools and community colleges generally offsets state spending on education. ; Annual 1 Percent Tax.
https://lao.ca.gov/handouts/localgov/2014/Nonprofits-Property-Tax-020314.pdf

^[PDF] The 2014-15 Budget: Changes to a Local Infrastructure Financing Tool

BACKGROUND Local Government Finance Property Taxes Are Allocated to Local Governments. Californians pay around $50 billion in property taxes annually. County auditors distribute these revenues to local governments— schools, community colleges, counties, cities, and special districts—pursuant to state law.
https://lao.ca.gov/reports/2014/budget/local-infrastructure-financing/infrastructure-031014.pdf

The 2014-15 Budget: Changes to a Local Infrastructure Financing

Background Local Government Finance Property Taxes Are Allocated to Local Governments. Californians pay around $50 billion in property taxes annually. County auditors distribute these revenues to local governments —schools , community colleges, counties, cities, and special districts —pursuant to state law.
https://lao.ca.gov/reports/2014/budget/local-infrastructure-financing/infrastructure-031014.aspx

The state's initiative, referendum, and recall processes. [Ballot]

Aug 22, 2023 - County election officials have to verify the validity of thousands of voter signatures on petitions. Campaigns to support or oppose such measures regularly raise millions of dollars to develop proposals, fund signature-gathering campaigns, and present their viewp oints to the public at large.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-007

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