^[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

^[PDF] Property Tax Agents at the Local Level in California: An Overview

Property Tax Agents at the Local Level in California: An Overview  Subsequently, the Appeals Board May:  Raise or lower a property’s assessed value.  Overturn a new construction or change-in-ownership reassessment decision.  Remove a penalty assessment.  Property Owners and County Assessors May Appeal Board Decisions to the County Superior Court.
https://lao.ca.gov/handouts/state_admin/2012/Property_Tax_Agents_6_20_12.pdf

California's Tax System: A Primer, Chapter 6

Some counties also levy the UUT. Tax rates are set by the governing body and range from 0.5 percent to 12 percent. Local gov ernment UUT revenues totaled more than $1.3 billion in 1997-98. Business License Tax The business license tax (BLT) is a type of excise tax imposed on businesses for the privilege of operating within a city or county.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter6.html

^[PDF] Overview of the May Revision, Assembly, and Senate Budget Plans

Mandates AB 3632 Mental Health Program Suspends county mandate (shifting program respon- sibilities to schools). Defers payment of outstanding post-2003 county claims ($133 million) to an unspec- ifi ed future date.
https://lao.ca.gov/handouts/conf_comm/2010/Overview_Budget_Plans_2.pdf

^[PDF] Legislative Analyst's Office

The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prisons and county jails, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/ballot/2013/130744.pdf

2013 Initiative Analysis: The Marijuana Control, Legalization and Revenue Act of 2014

The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prisons and county jails, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/ballot/2013/130744.aspx

^[PDF] A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana.

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/2015/150419.pdf

^[PDF] Ten Events That Shaped California State-Local Fiscal Relations

Ten Events That Shaped California State-Local Fiscal Relations 60% 75-76 84-85 94-95 04-05 7L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 15, 2009  Major Program Swap Between State and County  State Raised Taxes and Allocated Revenues to Counties to Administer Programs  Importance Today  Example of fl uidity of
https://lao.ca.gov/handouts/Econ/2009/Ten_Events_12_15_09.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

The 2019-20 Budget: Tax Conformity [Publication Details]

Mar 6, 2019 - Generally, the federal tax changes reduced tax rates and broadened the tax base (what is subject to tax). Because the state’s income tax laws closely refer to large portions of federal law, many of those changes created new differences between federal and state taxes.
https://lao.ca.gov/Publications/Detail/3959