State Spending Plan - Chapter 3 Part II

One change would have liberalized the tax credit for hiring employees in enterprise zones ($10 million 1995-96 revenue loss). The second change would have conformed state tax law with federal tax law regarding cancellation of debts and the treatment of credits and deductions related to passive business income ($34 million 1995-96 revenue loss).
https://lao.ca.gov/1995/092298_spending_plan/rp92295c.html

^[PDF] The 2015-16 Budget: Paying for a State Mandate on Local Child Protective Agencies

Statewide Sales Tax for Local Public Safety Voters Approved Proposition 172. In 1992-93 and 1993-94, in response to serious budgetary shortfalls, the state permanently redirected almost one-fifth of total statewide property tax revenue from cities, counties, and special districts to K-12 and community college districts.
https://lao.ca.gov/reports/2015/budget/ICAN/ICAN-022415.pdf

^[PDF] Prior to 2012, cities and counties could create

Prior to 2012, cities and counties could create redevelopment agencies to address urban blight. Redevelopment agencies received property tax growth from all the local governments—city, county, special districts, and schools—within the designated areas of the agencies.
https://lao.ca.gov/reports/2018/3910/recession-recovery-121318.pdf

^[PDF] LAO 1994 Budget Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

These taxes can be im- posed at rates of either 0.25 percent or 0.5 percent, and cannot exceed an aggregate of 1.5 percent. In total, the sales tax rate ranges from 7.25 percent in counties with no optional taxes, to 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part3.pdf

^[PDF] Psilocybin legalization.

Potential Impact on State and Local Tax Revenues. The measure could result in some increase in tax revenue, as people selling psilocybin or providing related services could begin doing so legally under state law and therefore pay sales and personal income taxes.
https://lao.ca.gov/ballot/2023/230321.pdf

^[PDF] Child Welfare Realignment

;The Governor’s budget proposal would realign the child welfare system to counties in 2011-12 and shift $1.6 billion in tax revenues to counties in lieu of General Fund. ;; Child;Welfare;Realignment;Is;Workable.
https://lao.ca.gov/handouts/socservices/2011/child_welfare_realignment_012511.pdf

The 2020-21 Budget: School District Budget Trends

Jan 21, 2020 - For example, Kern, Fresno, Sacramento, Placer, El  Dorado, and San Francisco Counties have seen their attendance increase. Given demographic projections, some of these counties may see slower growth or even declines over the next decade.
https://lao.ca.gov/Publications/Report/4136

^[PDF] LAO 1997 Budget Analysis: I State Fiscal Picture Chapter

These continuing programs include: • The Citizen’s Option for Public Safety (COPS) program, which provides $100 million for local law enforcement; • The property tax administration loan program, which provides up to $60 million in forgivable loans to local assessors; and • $33 million in continued funding for county juvenile detention camps.
https://lao.ca.gov/analysis_1997/part_1_fiscal_picture_pandi97.pdf

The 2019-20 Budget: California Spending Plan—Judiciary and Criminal Justice

Oct 17, 2019 - Such funds are remitted to the state by counties that collect more property tax than state law allows them to spend on education. The budget package also inc reases, as of June 30, 2020, the amount each trial court is able to retain as reserves from 1  percent to 3  percent of its prior-year operating budget.
https://lao.ca.gov/Publications/Report/4097

^[PDF] 1992-93 Budget Perspectives and Issues

Community Health ($10 million) Caseload 1993-94: 30 percent of growth account revenues 1992-93: ($32 million) Sales Tax Growth Account $114 million Vehicle License Fee (VLF) and VLF Growth Accounts $756 million General Growth (up to $50 million) Sales Tax Account $1.5 billion The 1991-92 State and Local Program Realignment / 111 million in additional sales tax revenue in 1992-93, and allocates it for specified purposes, as shown in Figure 2.
https://lao.ca.gov/analysis_1992/1992_pandi/pandi_92.pdf