LAO Publications

As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
https://lao.ca.gov/publications?page=212&year=0&publicationType=0

LAO Publications

As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
https://lao.ca.gov/Publications?page=212&year=0&publicationType=0

LAO 2005 Budget Analysis: Tax Relief (9100)

Because of the availability of these alternative sources of data, Chapter  39's requirement that county auditors prepare annual tax disbursement reports for redevelopment agencies has become redundant.
https://lao.ca.gov/analysis_2005/general_govt/gen_17_9100.htm

Initiative Analyses

These would be counted as Proposition  98 funds and would be a supplement to the existing minimum funding guarantee; 20  percent would go to senior citizens’ property tax relief programs; 15  percent would go to transportation projects in the county of collection ; and 15  percent would go to enhance local public safety in the county of collection.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=57

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] The 2013-14 Budget: Overview of the May Revision

EcONOMic OuTLOOk Major Policy Changes in the May revision outside of Proposition 98a 2012‑13 and 2013‑14 General Fund (In Millions) Proposed Policy Changes impact on reserve Realign to counties some responsibilities for CalWORKs, CalWORKs-related child care, and CalFresh $300 Drop January proposal to implement managed care efficiencies -135 Increase taxes on
https://lao.ca.gov/reports/2013/bud/may-revise/overview-may-revise-051713.pdf

California's Economy and Taxes

California's Economy and Taxes January 2025 Los Angeles Wildfires Impact on Local Property Tax Revenues February 10, 2025 The devastating Los Angeles County fires of January 2025 destroyed thousands of structures, causing significant damage and displacement.
https://lao.ca.gov/LAOEconTax?tagId=15

^[PDF] The Marijuana Control, Legalization and Revenue Act of 2016 (Amendment #1)

The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prison and county jail, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/ballot/2015/150256.pdf

^[PDF] spending plan cover

City/County Vehicle License Fee Shift. Cities and counties are required to shift an additional $100 million of property taxes to schools on a one-time basis in 1992-93. Specifically, cities must shift an amount of their property taxes equal to $1.92 per city resident, and counties must shift $1.65 per resident.
https://lao.ca.gov/1992/Spending_Plan_92.pdf

The 2019-20 Budget: Tax Conformity

Mar 6, 2019 - Generally Reduced Tax Rates . . . The 2017 federal tax law reduced effective tax rates for many filers. (The effective tax rate is the total amount of tax divided by the taxpayer ’s gross income.) In particular, the law: Replaced the previous CT rate structure with a flat 21  p ercent tax rate.
https://lao.ca.gov/Publications/Report/3959