The Property Tax Inheritance Exclusion

Oct 9, 2017 - Home 2 , in contrast, is sold roughly every 15   years —around the typical length of ownership of a home in California. We trace the property tax bills of these two homes over several decades in Figure  4 under the assumption that the homes appreciate at historically typical rates for California homes.
https://lao.ca.gov/Publications/Report/3706

The 2021-22 Budget: California Arts Council

Feb 1, 2021 - The council ’s enabling legislation directs it to ( 1)  e ncourage artistic awareness and expression, ( 2)  a ssist local groups in the development of arts programs, ( 3)  p romote the employment of artists in both the public and private sectors, ( 4)  p rovide for the exhibition of artworks in public buildings, and ( 5)  e nsure the fullest expression of artistic potential.
https://lao.ca.gov/Publications/Report/4337

Judicial Branch Actions Responding to COVID-19

May 6, 2020 - The judicial branch consists of (1)  statewide courts (the Supreme Court and Courts of Appeal), (2)  local trial courts in each of the state ’s 58 counties, and (3)  statewide entities of the judicial branch (the Judicial Council, the Judicial Council Facility Program, and the Habeas Corpus Resource Center).
https://lao.ca.gov/Publications/Report/4227

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - In 2023 ‑24, for example, 85 of 150  mandatory reporters (57  percent) met the DVBE participation goal while 58 (39  percent) did not. (Seven, or 5  percent, made no reportable awards.) Ensuring Only Eligible Vendors Participate Has Been a Focus Ensuring That Only Eligible Vendors Participate Has Been an Historical Challenge With Violations Ranging From Inadvertent to Fraudulent.
https://lao.ca.gov/Publications/Report/5095

The 2020-21 Budget: California Arts Council

Feb 7, 2020 - The Arts Council ’s enabling legislation directs it to ( 1)  e ncourage artistic awareness and expression, ( 2)  a ssist local groups in the development of arts programs, ( 3)  p romote the employment of artists in both the public and private sectors, ( 4)  p rovide for the exhibition of artworks in public buildings, and ( 5)  e nsure the fullest expression of artistic potential.
https://lao.ca.gov/Publications/Report/4148

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - In addition, by February 1 of each year of a contract and during implementation of the contractor ’s recommendations, the budget requires DOF to provide a status report to JLBC on (1)  any proposals put forth by the contractor, (2)  any expected programmatic or process changes needed to implement the proposal, (3)  the expected time line for implementation, and
https://lao.ca.gov/Publications/Report/5156

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The spending plan includes $169  million for CDFA from Proposition  4, which we discuss in more detail in a separate budget and policy post — The 2025-26 California Spending Plan: Proposition 4. Baseline Ongoing Reductions.
https://lao.ca.gov/Publications/Report/5081

The 2019-20 Budget: Department of State Hospitals

Feb 13, 2019 - The department also indicates that courts have com plained about the quality of the work carried out by some clinicians. Reduces Quality of Care. This workload takes away time clinicians could otherwise spend treating their patients.
https://lao.ca.gov/Publications/Report/3936

The 2026-27 Budget: California Highway Patrol Proposals [Publication Details]

Mar 6, 2026 - In this post, we assess the Governor's California Highway Patrol budget proposals for (1) equipment and operating costs and (2) capital outlay projects.
https://lao.ca.gov/Publications/Detail/5152

The 2026-27 Budget: California Highway Patrol Proposals

Mar 6, 2026 - As shown in Figure  2, the department ’s uniformed officer vacancy rate including temporary positions, is still well above the pre-pandemic levels. Specifically, while the vacancy rate was 2.8  percent in 2019, it then rose to over 9  percent in 2021, and remained at 6.6  percent as of 2024, per the most recent data available.
https://lao.ca.gov/Publications/Report/5152