The 2022-23 Budget: Fuel Tax Rates [Publication Details]

Feb 11, 2022 - The 2022-23 Budget: Fuel Tax Rates [Publication Details] Description: In this post, we analyze the Governor’s proposed one-year fuel tax holiday. This proposal presents the Legislature with a tradeoff between reducing fuel expenses and funding state highway projects.
https://lao.ca.gov/Publications/Detail/4528

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Local governments in California —cities , counties, schools, and special districts —levy property taxes on property owners based on the value of their property. Property taxes are a major revenue source for local governments, raising nearly $60  billion annually.
https://lao.ca.gov/Publications/Report/3706

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

This includes cities, the county, special districts, and schools and community college districts. Educational Revenue Augmentation Fund (ERAF). This is a countywide multi-purpose fund originally created  to provide funding for schools For many reasons, the system of distributing these revenues has become very complex.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - The Governor ’s budget provides a total of $1.2  billion over two years ($600  million in 2022 ‑23 and $600  million in 2023 ‑24) for a new goods movement infrastructure program to be administered by CalSTA.
https://lao.ca.gov/Publications/Report/4540

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - A second, less common type of pack contains 25 c igarettes and requires a $3. 59 t ax stamp. As a result, the vendor needs to produce just two denominations of stamps, and taxpayers can comply with the tax by affixing just one stamp to each pack.
https://lao.ca.gov/Publications/Report/4171

Taxation of Sugary Drinks

Nov 26, 2018 - Tax Likely Would Increase Funding Requirement for Schools. Proposition  98, approved by voters in 1988 and modified in 1990, establishes a minimum funding level for schools and community colleges. This minimum guarantee depends, in part, on General Fund tax revenues.
https://lao.ca.gov/Publications/Report/3903

The 2022-23 Budget: Temporary Limits on Business Tax Provisions [Publication Details]

Jan 26, 2022 - This 2022-23 budget post provides background on temporary limits on the use of net operating loss deductions and business tax credits. It describes the Governor’s proposal to lift these limits one year early and provides some comments to the Legislature.
https://lao.ca.gov/Publications/Detail/4500

The 2012-13 Budget: California’s Fiscal Outlook [Publication Details]

Nov 16, 2011 - In 2012-13, the state will face higher costs due to expiration of a number of temporary budget measures, an increase in Proposition 98 school costs under current law, the repayment of its Proposition 1A property tax loan, and other factors.
https://lao.ca.gov/Publications/Detail/2539

(1) Explaining Differences in School District Revenue, and (2) Economic and Revenue Developments [Publication Details]

Oct 28, 1997 - (1) Explaining Differences in School District Revenue, and (2) Economic and Revenue Developments [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/111

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - For example, a community whose rents are 25 percent above the statewide average and whose current total RHNA goal is 1,000 could instead be assigned a goal of 1,250. Increase Local Fiscal Incentives to Build Housing.
https://lao.ca.gov/Publications/Report/3605