California's Tax System: A Visual Guide [Publication Details]

Apr 12, 2018 - This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.
https://lao.ca.gov/Publications/Detail/3805

^[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

^[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

California Update, May 1996

During this same period, counties' three largest general purposes revenue sources -- the property tax, the sales tax (including Proposition 172 funds), and the vehicle license fee -- increased by a combined total of just 3.2 percent.
https://lao.ca.gov/1996/cal_update/cup0596.html

1998 Cal Facts State Finances

Sales Tax Rates Vary by County Sales tax rates vary by county because of the optional sales taxes which counties can choose to levy. Existing sales tax rates range from a low of 7.25 percent in counties with no local option taxes, to a high of 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/1998/1998_calfacts/98calfacts_state_finances.html

^[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

State Tax Collections Update: April 2020 to July 2020 [EconTax Blog]

Aug 20, 2020 - State Tax Collections Update: April 2020 to July 2020 [EconTax Blog] Seth Kerstein Bottom Line. Total revenue collections for the state ’s three largest taxes —personal income tax (PIT), sales tax, and corporation tax —across April 2020 to July 2020 came in 9 percent ($4.3 billion) ahead of budget projections.
https://lao.ca.gov/LAOEconTax/Article/Detail/525

Property tax assessment. [Ballot]

Oct 15, 2021 - Background Local Governments Collect Property Taxes From Property Owners. California local governments —cities, counties, schools, and special districts —levy property taxes on property owners. Property taxes are paid based on the taxable value of the property.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-015

Overview of Juvenile Justice System and County Funding Provided Through the State [Publication Details]

Feb 14, 2024 - Overview of Juvenile Justice System and County Funding Provided Through the State [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4844