LAO 2004 Budget Analysis: Tax Relief (9100)

The VLF is an annual fee on the ownership of a registered vehicle in California, levied in lieu of taxing vehicles as personal property. The revenues are collected by the Departme nt of Motor Vehicles (DMV) and distributed (after deduction of certain minor ad ministrative expenses) to cities and counties.
https://lao.ca.gov/analysis_2004/general_govt/gen_24_9100_anl04.htm

^[PDF] Millionaires Tax to Restore Funding for Education and Essential Services Act of 2012 (Amdt. #1S)

Millionaires Tax to Restore Funding for Education and Essential Services Act of 2012 (Amdt. #1S) 1300 I Street, 17th Floor Sacramento, California 95814 Attention: Ms. Dawn McFarland Initiative Coordinator Dear Attorney General Harris: Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative concerning taxation and funding for education and county programs (A.G.
https://lao.ca.gov/ballot/2011/110783.pdf

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

^[PDF] Supplemental Report of the 2006 Budget Act

Returns to DPR for use of the real property will be fee title to the lodge and conference facility and payment of rent throughout the term of the contract. Annual rental payments are anticipated to be approximately 5 percent of the gross receipts generated by the lodge concession.
https://lao.ca.gov/2006/supp_report/supp_rpt_2006.pdf

^[PDF] Tax Fairness for Homeowners Act of 2005

Background Information Real and personal property is subject to a local property tax administered by the counties. The California Constitution limits the property tax rate on real and personal property to 1 percent of assessed value (plus a rate necessary to pay debt service on voter-approved debt). • • Assessed value for personal property (such
https://lao.ca.gov/ballot/2005/050089.pdf

State and local government tax rules. [Ballot]

Nov 22, 2021 - Local governments use revenues from taxes and fees to fund a variety of services, like fire and polic e, public works, and parks. Vote Threshold for Changing Local Taxes. State law requires increases in local taxes to receive approval of the local governing body —for example, a city council or county board of supervisors —as well as approval of voters in that local jurisdiction.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-026

^[PDF] Variation in County Fiscal Capacity

County general purpose revenue (GPR) comes from a variety ofsources, including the property tax, state general purpose subventions (such as vehicle license fees), and the sales tax. Due to the constraints imposed by Proposition 13, counties have very limited power to increase GPR.
https://lao.ca.gov/1990/reports/528_0290_variation_in_county_fiscal_capacity.pdf

^[PDF] The Governor's 1995-96 State-County Realignment Proposal

Increased Sales Tax Allocations. The proposal would increase alloca- tions of state sales taxes to the counties. This would be accomplished by earmarking a portion (.2215 cent) of the state's sales tax to pay for the increased county costs of the foster care, CWS, adoptions, and child abuse prevention programs.
https://lao.ca.gov/reports/1995/the_governors_1995-96_state_county_realignment_proposal.pdf

The 2021-22 Budget: Trial Court Operations Proposals

Feb 11, 2021 - County Office of Education Offset of Trial Court General Fund Support Background County Offices of Education (COEs). Each of California ’s 58 c ounties has a COE. COEs oversee the budgets and academic plans of school districts within their jurisdictions, operate certain alternative schools, and provide various optional services to school districts.
https://lao.ca.gov/Publications/Report/4362

The 2021-22 Spending Plan: Housing and Homelessness

Oct 29, 2021 - Specifically, to expedite construction of projects that have successfully acquired some state funding, this program provides accelerated funding in lieu of waiting for state tax credits. Project Roomkey.
https://lao.ca.gov/Publications/Report/4468