The Property Tax Inheritance Exclusion

Oct 9, 2017 - Figure  3 reports our estimates of these fiscal effects by county. Greater Losses Likely in Future. It is likely the fiscal effect of this exclusion will grow in future years as California ’s homeowners continue to age and the use of the inheritance exclusion increases.
https://lao.ca.gov/Publications/Report/3706

The Property Tax Inheritance Exclusion [Publication Details]

Oct 9, 2017 - When a property changes hands the taxes paid for the property often increase substantially. This is not true for most inherited property. Three decades ago, the Legislature and voters decided inherited property should not be reassessed when transferred. This has been a consequential decision. Many have benefited from the tax savings this policy affords.
https://lao.ca.gov/Publications/Detail/3706

The 2021-22 Budget: California Arts Council

Feb 1, 2021 - This amount represents a net increase of $1. 3  m illion ( 3  p ercent) from the revised 2020 ‑ 21 l evel. This net change primarily reflects increased funding to establish a new grant program (discussed in more detail below) and other budget adjustments (such as the expiration of funds provided in prior years).
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

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

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - The remaining include 11 droughts (4  percent), 9 earthquakes (3  percent), and 6 energy and 6 health emergencies (2  percent each), as well as 5 freeze and 5 wind ‑related emergencies (2  percent each).
https://lao.ca.gov/Publications/Report/5029

The 2025-26 Budget: Department of Real Estate

Mar 19, 2025 - Updated materials provided by the department in March  2025 indicate that DRE is expecting to spend less than originally projected on state operations by about $5  million in 2024-25 and about $3  million in 2025-26.
https://lao.ca.gov/Publications/Report/5019

The 2025-26 Budget: The California State Payroll System IT Project

Mar 7, 2025 - Provide each processing department with a set number of DART FTEs based on their classifications: (1)  0.5 FTEs for “micro, ” (2)  1 FTE for “small, ” (3)  3 FTEs for “medium, ” (4)  6 FTEs for “large, ” and (5)  10 FTEs for “mega. ” Propose annual funding allocations by processing department to the Department of Finance (DOF), as well as criteria for funding the allocations based on, for example, the department ’s participation in project activities.
https://lao.ca.gov/Publications/Report/5011

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Coastal Flooding and Erosion From Rising Sea Levels Sea levels along the California coast are projected to rise by about six inches by 2030 and as much as seven to ten feet by 2100 compared to 2000 levels, depending upon the degree of warming the planet experiences.
https://lao.ca.gov/Publications/Report/4575

The 2025-26 Budget: EDDNext [Publication Details]

Feb 25, 2025 - These include: (1) remove extended encumbrance and expenditure deadlines; (2) add a notification period for the Joint Legislative Budget Committee to review final project documentation for the proposed Integrated Case Management System / Integrated Data Management IT project; (3) require the California Department of Technology to publish oversight reports every other month; and, (4) require EDD to provide quarterly legislative meetings.
https://lao.ca.gov/Publications/Detail/4985