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

Instead, Local Fiscal System Encourages Cities and Counties to

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide18.html

^[PDF] Total Payment County tax

Total Payment County tax collectors divide properties’ total tax bill into two payments. The first payment is due by December 10th and the second payment is due by April 10th. Many homeowners pay their property taxes as part of their monthly mortgage and their mortgage servicer pays the county on the homeowners’
https://lao.ca.gov/reports/2018/3805/ca-tax-system-041218.pdf

A Primer: California's Wildland Fire Protection System

This is because these fires often require large numbers of personnel and equipment, aviation support, lodging and meal costs, and overtime. In addition, during larger fire incidents, CDFFP often has to hire additional resources such as personnel and equipment.
https://lao.ca.gov/2005/fire_protection/051205_fire_protection.htm

LAO 2009-10 Budget Analysis Series: Health: DADP—Proposed New Drug Program Special Fund Unnecessary

Under our approach, the state would abolish burdensome state laws and regulations to allow for more county flexibility in service delivery. We believe that our proposed approach would encourage a number of programmatic improvements, including reducing overall administrative costs for the programs and allowing counties to focus these resources on their highest priority drug and alcohol problems in their communities.
https://lao.ca.gov/analysis_2009/health/health_anl09004002.aspx

1996-97 Budget Perspectives and Issues: Perspectives on State Revenue

These taxes can be levied in 0.25 percent or 0.5 percent increments, and cannot exceed 1.5 percent (except in San Francisco and San Mateo Counties). Total State and Local Tax Rates. As shown in Figure 10, the combined state and local sales tax rate in California currently ranges from 7.25 percent for counties
https://lao.ca.gov/analysis_1996/p963.html

1996-97 Budget Analysis: State Administration, Part II

Given the millions of dollars spent annually on employee transportation costs and related lodging and meals--and the lo st productivity while traveling-- videoconferencing appears to offer a cost-effective alternative in many cases to travel.
https://lao.ca.gov/analysis_1996/a96h2.html

Considering Changes to Streamline Local Housing Approvals

May 17, 2016 - In California, many cities and counties find that housing developments lead to more local costs than offsetting tax revenues. This is because these properties do not produce sales or hotel tax revenues directly and the state ’s cities and counties typically receive only a small portion of the revenue collected from the property tax.
https://lao.ca.gov/Publications/Report/3470

^[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