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

For properties that change ownership during the calendar year, the supplemental roll is the mechanism used to record the change in assessment immedi- ately. Through the supplemental roll, the new owner pays a prorated tax to reflect the new assessment for the remainder of the year.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

The 2012-13 Budget: Economic and Revenue Update

Figure 11 displays the key economic variables for our newly updated February 2012 economic forecast, and Figure 12 compares several of those key variables with assumptions from both our office ’s November 2011 economic forecast and the administration ’s January 2012 forecast (which generally was assembled before the start of the calendar year).
https://lao.ca.gov/analysis/2012/update/economic-revenue-update-022712.aspx

School Facilities [Publication Details]

Apr 9, 2019 - School Facilities [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/4001

School Facilities [Publication Details]

Mar 28, 2019 - School Facilities [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/3992

^[PDF] The 2022-23 Budget: State Appropriations Limit Implications

SAL Revenue Growth Can Vary Widely (In Billions) 50 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Revenues Exceed Median 2 0 2 2 - 2 3 B U D G E T 3 If Revenue Growth at or Above Median, SAL Requirements Grow Significantly...
https://lao.ca.gov/reports/2022/4583/SAL-Implications-033022.pdf

Overview of Charter Schools in California [Publication Details]

Mar 12, 2019 - Overview of Charter Schools in California [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/3975

Despite Fiscal Forecasting Uncertainties, Multiyear Budget Planning Essential [Publication Details]

May 27, 2021 - This manifests in operating deficits that persist through the outlook horizon (2024‑25). Adopting a budget with this combination of assumptions is inadvisable in our view. One reason is that—given the state’s balanced-budget requirement—doing so requires assuming that the multiyear budget projections are wrong.
https://lao.ca.gov/Publications/Detail/4443

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - When the state created the requirement for supplemental payments, it had anticipated a steep drop in the minimum guarantee that would affect school and community college funding for several years. The supplemental payments were intended to accelerate the recovery from this drop, with payments growing from $2.3  billion in 2021 ‑22 to more than $6  billion by 2024 ‑25.
https://lao.ca.gov/Publications/Report/4309

California Children’s Services (CCS) program. [Ballot]

Dec 12, 2023 - Also, there are no income-based requirements to qualify for physical and occupational therapy at K-12 schools. CCS Program Has Different Ways of Paying Providers. There are various kinds of providers that participate in the CCS program, each with a different way of being paid.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-029

Five Guidelines for Using Revenue Forecasts [EconTax Blog]

Feb 20, 2025 - Misses of $25 billion or more are not uncommon. These errors arise because revenues depend on factors that are inherently unpredictable, such as the economy, financial markets, and taxpayers ’ decisions.
https://lao.ca.gov/LAOEconTax/Article/Detail/822