^[PDF] Initiative Letter

In addition to the gross receipts taxes, the measure authorizes counties to impose a supplemental sales tax of up to 5 percent on marijuana sold for nonmedical purposes. Under the measure, if the taxes were imposed by a county and collected in a city, the revenues would be split evenly between the county and city.
https://lao.ca.gov/ballot/2014/140024.pdf

2014 Initiative Analysis: Cannabis Policy Reform Act of 2014 Amendment #1-S

In addition to the gross receipts taxes, the measure authorizes counties to impose a supplemental sales tax of up to 5  percent on marijuana sold for nonmedical purposes. Under the measure, if the taxes were imposed by a county and collected in a city, the revenues would be split evenly between the county and city.
https://lao.ca.gov/ballot/2014/140024.aspx

^[PDF] Governor's Redevelopment Proposal

If a city or county creates a redevelopment project area to address urban blight, its redevelopment agency receives the future growth in property taxes from the area, known as the property tax increment.
https://lao.ca.gov/handouts/state_admin/2011/Gov_Redevelopment_2_3_11.pdf

^[PDF] Governor's Redevelopment Proposal

If a city or county creates a redevelopment project area to address urban blight, its redevelopment agency receives the future growth in property taxes from the area, known as the property tax increment.
https://lao.ca.gov/handouts/state_admin/2011/Redevelopment_2_7_11.pdf

^[PDF] Proposition 22

The state must repay affected cities, counties, and special districts with interest, within three years.  Laws that change the allocation of property taxes among cities, counties, and special districts must be approved by a two-thirds vote of both houses.
https://lao.ca.gov/handouts/localgov/2010/092210_Proposition_22.pdf

A Historical Review of Proposition 98

Jan 18, 2017 - State required cities and counties to shift property tax revenue on a one –time basis to schools. Cities and counties were backfilled with VLF revenue. Reduced Proposition  98 General Fund cost by $100  million. 1993 –94 ERAF Shift.
https://lao.ca.gov/Publications/Report/3526

Main Types of Disaster Recovery Assistance

Jan 10, 2019 - Property Tax Relief. Under state law, the county assessor may reduce the assessed value of property damaged in a disaster to reflect the damage. The reduced value remains until the property is fully repaired, restored, or reconstructed.
https://lao.ca.gov/Publications/Report/3917

August 2018 State Tax Collections [EconTax Blog]

Sep 12, 2018 - Higher personal income tax (PIT) withholding and increased sales tax revenue each made up about half of the increase. We discuss each of these in a bit more detail below. PIT Withholding Continued to Be Strong in August.
https://lao.ca.gov/LAOEconTax/Article/Detail/305

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

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