The Property Tax Inheritance Exclusion

Oct 9, 2017 - In 1986, voters approved Proposition   58 —a legislative constitutional amendment —which excludes certain property transfers between parents and children from reassessment. A decade later, Proposition  193 extended this exclusion to transfers between grandparents and grandchildren if the grandchildren ’s parents are deceased.
https://lao.ca.gov/Publications/Report/3706

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - As shown in Figure  1 , reported state contract dollars received by DVBEs generally increased between 2018 ‑19 and 2022 ‑23. Notably, reported state contract dollars —both going to DVBEs and overall —reversed this general trend and decreased between 2022 ‑23 and 2023 ‑24.
https://lao.ca.gov/Publications/Report/5095

The 2021-22 Budget: California Arts Council

Feb 1, 2021 - CAC indicates that funding would be allocated to grantees representing all 58 c ounties and that it would target funds to certain communities most impacted by COVID ‑19, including historically marginalized communities.
https://lao.ca.gov/Publications/Report/4337

The 2021-22 Budget: Funding for Debt Collector Licensing and Regulation

Feb 17, 2021 - To the extent it is not, the Legislature would be in a position to adjust the department ’s funding for S B   908 i mplementation as part of the 2022 ‑ 23 b udget process. Assumed Versus Actual Workload.
https://lao.ca.gov/Publications/Report/4376

The 2019-20 Budget: Department of State Hospitals

Feb 13, 2019 - We also recommend that the Legislature require the department to report by January 10, 2022 o n the effect that the additional staffing has on patient length of stay and violence rates. We note that this analysis could be carried out by the independent consultant conducting the comprehensive clinical staffing analysis that we recommend above.
https://lao.ca.gov/Publications/Report/3936

The 2020-21 Budget: California Arts Council

Feb 7, 2020 - Funding would support stipends of roughly $10,000 annually for two years for each participating county (up to all 58 c ounties). Administrative Support ($500,000). Funding would support administrative costs for the two pilots described above.
https://lao.ca.gov/Publications/Report/4148

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - This analysis should compare the options based on the key parameters described above (such as cost and effectiveness of addressing the problems encountered to date) as well as any others deemed relevant by O ES.
https://lao.ca.gov/Publications/Report/5145

Judicial Branch Actions Responding to COVID-19

May 6, 2020 - At the time this post was prepared, the Chief Justice also approved numerous emergency orders requested by the Supreme Court, each of the state ’s six Courts of Appeal, and 54 of 58 trial courts. These orders made various changes in the way the courts requesting them operate.
https://lao.ca.gov/Publications/Report/4227

The 2023-24 Budget: Overview of Information Technology Project Proposals

Mar 17, 2023 - M &O. Once IT project D &I is completed, a project becomes an IT system and enters M &O. M &O includes activities and costs associated with a state entity ’s ongoing upkeep and continuing use of a system.
https://lao.ca.gov/Publications/Report/4746

The 2020-21 Budget: California Department of Food and Agriculture

Feb 28, 2020 - Based upon our analysis of the Cal  Expo and State Fair Approved 2020 Budget adopted by the Board on December 13, 2019, Cal  Expo is estimated to have an operating profit in 2019 o f about $121, 000 i nstead of the projected $1. 6  m illion operating loss assumed by the administration.
https://lao.ca.gov/Publications/Report/4187