^[PDF] California's Tax Expenditure Programs: Property Taxes

. • Particular types of construction—such as reconstruction after a disaster, certain transfers of property, and specific new purchases—do not trig- ger a reassessment. Most properties are assessed annually on January 1 (the lien date).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

"Fair Tax Initiative"

In addition, since the tax would be levied whenever there is a transfer of any form--includin g ownership, title or custody--different interpretations of the term "transfer" could lead to wide variations in the amount of revenues raised.
https://lao.ca.gov/ballot/1998/980687_INT.html

The 2024-25 Budget: Salton Sea Management Program

Feb 26, 2024 - The air quality around the Sea is already poor, due to pollution from agricultural activities and the nearby city of Mexicali, Mexico, and the region consistently fai ls to meet federal air quality standards designed to protect public health.
https://lao.ca.gov/Publications/Report/4859

^[PDF] Overview of Health Care Districts

In addition, some health care districts that previously operated hospitals until the 1990s no longer operate them.  Some districts established legally separate nonprofi t hospital corporations, and transferred ownership or operation of facilities to public and private systems.
https://lao.ca.gov/handouts/Health/2012/Overview_Health_Care_Districts_4_11_12.pdf

Understanding Proposition 218

If s o, then Proposition  218 would not prohibit this transfer of revenues from the water department. Finally, some local governments may elect to privatize certain functions formally financed by property- related fees.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.html

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

Housing affordability and property taxes. [Ballot]

Nov 12, 2021 - When a property changes ownership again, its taxable value typically is reset to its new —usually higher —purchase price. Homeowners ’ Exemption Reduces Taxable Value of Primary Homes.   A state law, known as the homeowners ’ exemption, reduces the taxable value of primary homes by $7,000.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-023

Proposition 98 Key Inputs and Outcomes Under May Revision [EdBudget]

May 17, 2024 - Proposition 98 Key Inputs and Outcomes Under May Revision [EdBudget] a Includes adjustment for arts education funding as required by Proposition 28 (2022). b Excludes nontax revenues and transfers, which do not affect the calculation of the guarantee. c As set forth in the State Constitution, reflects change in per capita General Fund plus 0.5 percent. d Accounts for required and discretionary changes to the Proposition 98 Reserve.
https://lao.ca.gov/Education/EdBudget/Details/848

Housing affordability and property taxes. [Ballot]

Nov 29, 2021 - When a property changes ownership again, its taxable value typically is reset to its new —usually higher —purchase price. Homeowners ’ Exemption Reduces Taxable Value of Primary Homes.   A state law, known as the homeowners ’ exemption, reduces the taxable value of primary homes by $7,000.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-032

^[PDF] 1958 Budget Analysis: Miscellaneous

The subsequent transfer of $12,998 from the State Lands Division provided moneys already earmarked for small craft harbor purposes in that agency. Therefore, this latter transfer was not in- tended to increase the level of operation but merely to centralize funds already appropriated for expenditure by the agency designated for that purpose . .
https://lao.ca.gov/analysis/1958/24_misc_1958.pdf