^[PDF] "The Tax Reduction and Taxpayer Equity Act of 2005"

Specifically, the measure authorizes each county board of supervisors to set the property tax rate for commercial properties at 2 percent to 3 percent of its full cash value. The rate that a county board of supervisors sets for commercial properties also would apply to a portion of the value for some residential properties.
https://lao.ca.gov/ballot/2005/050111.pdf

^[PDF] Protect Homeowners'and Close Corporate Tax Loopholes Act

County Administration Costs. From the higher tax revenues generated by the new assessment policy, counties first would claim a reasonable amount for the higher costs of assessing the specified commercial properties based on market value.
https://lao.ca.gov/ballot/2011/110769.pdf

The 2023-24 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population [Publication Details]

Feb 23, 2023 - The 2023-24 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population [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/4703

1999-00 Perspectives and Issues: Perpectives on State Revenues

Combined State and Local Tax Rates . The combined state and local sales and use tax rate varies significantly across California. As shown in Figure 11, the combined rate currently ranges from 7.25 percent for counti es that impose no optional sales taxes, up to 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3b_pandi99.html

Making Government Make Sense: A More Rational Structure for State and Local Government

Counties would retain resp onsibility for certain existing county-wide functions, such as sanitary inspections, property tax assessment and collection, recording, and elections. Cities would need to establis h, or contract with the county for, other existing county services like jails, district attorneys, and public defenders.
https://lao.ca.gov/analysis_1993/MGMS_reprint_02-93.html

Recent Trends in Housing Affordability [EconTax Blog]

Jun 22, 2017 - We look at recent trends in housing affordability in some of California's largest metropolitan regions.
https://lao.ca.gov/LAOEconTax/Article/Detail/245

^[PDF] Ten Events That Shaped California State-Local Fiscal Relations

Ten Events That Shaped California State-Local Fiscal Relations 60% 75-76 84-85 94-95 04-05 7L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 15, 2009  Major Program Swap Between State and County  State Raised Taxes and Allocated Revenues to Counties to Administer Programs  Importance Today  Example of fl uidity of
https://lao.ca.gov/handouts/Econ/2009/Ten_Events_12_15_09.pdf

^[PDF] Taxing Commercial Property

Property taxes are collected at the county level and distributed to local governments—cities, counties, schools, community colleges, and special districts. Though property tax revenue does not leave the county in which it is collected, revenue that is allocated to schools and community colleges generally offsets state General Fund spending for K-14 programs.  Annual 1 Percent Tax.
https://lao.ca.gov/handouts/state_admin/2013/Taxing-Commercial-Property-040813.pdf

^[PDF] Ballot Analysis

The measure modifies the three main limitations of Costa- Hawkins, allowing cities and counties to apply rent control to more properties than under current law. Specifically, cities and counties can apply rent control to most housing that is more than 15 years old.
https://lao.ca.gov/ballot/2020/Prop21-110320.pdf

LAO Publications

In particular, we (1) describe how the current property tax system weakens the incentive counties have to fund property tax administration, (2) rev iew and evaluate the administration's three-year pilot program to improve county incentives, and (3) provide recommendations regarding the pilot's design.
https://lao.ca.gov/publications?page=51&year=0&publicationType=0