The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Printing a disclosure about Chapter  712 ’s deferment procedures is no longer relevant given that the option expired more than two years ago and is no longer available to property owners in the county.
https://lao.ca.gov/Publications/Report/5130

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - Options Considered Based on the criteria discussed above, we consider the following options for replacing the CNI. Option A: Remove Discontinued Category, Keep Other Expenditure Weights the Same. The simplest option for replacing the CNI is to remove the discontinued statistics from its calculation, while not otherwise altering the formula.
https://lao.ca.gov/Publications/Report/5065

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The Governor ’s proposed level of spending on cannabis and tobacco enforcement is just one among a range of reasonable policy options available to the Legislature. Trade ‑Offs Depend on Personnel Constraints.
https://lao.ca.gov/Publications/Report/5132

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081/

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Proposal New Optional Entity ‑Level Tax Would Be Refunded on PIT. The Governor proposes to allow California PIT filers with income from S corporations (but not partnerships or LLCs) to pay an optional 13. 3   p ercent tax at the entity level.
https://lao.ca.gov/Publications/Report/4327

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - (As such, the property tax is an ad valorem tax because it is based on the value of the home.) For example, the owner of a property with a taxable value of $100,000 and a tax rate of 1  p ercent pays an annual property tax payment of $1,000.
https://lao.ca.gov/Publications/Report/3885