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

^[PDF] LAO 1994 Budget Perspectives and Issues: Restructuring the State-Local Relationship

Increased city and county allocations of property taxes will improve incentives for appropriate types of development Reduced influence of retail sales taxes can miti- gate incentives for inappropriate development choices County Fiscal Capacity: How can the Legislature ensure that counties are able to make preventive investments and be effective program partners?
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part5a_Restructuring_state-local.pdf

Mental Health Services Act: Impact of Governor's Proposal on Funding for Children and Youth [Publication Details]

Aug 10, 2023 - In this post, we evaluate the impact of the Governor’s Behavioral Health Modernization proposal on Mental Health Services Act spending by counties on children and youth mental health services.
https://lao.ca.gov/Publications/Detail/4786

Income Tax Withholding Tracker [EconTax Blog]

Oct 4, 2022 - Income Tax Withholding Tracker [EconTax Blog] Chas Alamo California employers make regular income tax withholding payments for their employees. These amounts are reported every weekday, providing a real-time indication of the direction and magnitude of aggregate change in the employers ’ payroll.
https://lao.ca.gov/LAOEconTax/Article/Detail/756

Income Tax Withholding Tracker [EconTax Blog]

Oct 4, 2022 - Income Tax Withholding Tracker [EconTax Blog] Chas Alamo California employers make regular income tax withholding payments for their employees. These amounts are reported every weekday, providing a real-time indication of the direction and magnitude of aggregate change in the employers ’ payroll.
https://lao.ca.gov/LAOEconTax/article/Detail/756

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - The budget includes up to $134. 4  m illion General Fund for the state to reimburse counties for costs counties incur to replace voting systems. Counties may seek reimbursement for costs to replace voting systems incurred after April 29, 2015.
https://lao.ca.gov/Publications/Report/3870/12

Cal Facts 2006 State-Local Finance

Counties receive roughly half of their revenues from the state and federal government and must spend these funds on specific health and social services programs. About one-fifth of county revenues come from local taxes.
https://lao.ca.gov/2006/cal_facts/2006_calfacts_state_local.htm

^[PDF] Foreclosure Modification Act

County auditors distribute property tax revenues to local agencies pursuant to various statutory formulas. The county tax collector is responsible for preparing property tax bills. Currently, property taxes are due in two equal installments.
https://lao.ca.gov/ballot/2011/110462.pdf

2011 Initiative Analysis: Foreclosure Modification Act

The county tax collector is responsible for preparing property tax bills. Currently, property taxes are due in two equal installments. The first installment is due on November 1 and is automatically deemed delinquent if it is not received by December 10.
https://lao.ca.gov/ballot/2011/110462.aspx

^[PDF] Felony sentencing.

Changing the amount of realignment revenue provided to counties likely would require changing the tax rates. In 2018-19, counties are expected to receive a total of over $1.4 billion to pay for the three realigned felon populations described above.
https://lao.ca.gov/ballot/2018/180416.pdf