The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - Chapter  2 of 2025 (AB  100, Gabriel) authorizes DOF to provide a General Fund backfill to local governments within Los Angeles County for property tax revenue losses in 2024-25 and 2025-26 resulting from the January 2025 wildfires.
https://lao.ca.gov/Publications/Report/5082

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - Local governments that rely more heavily on TOT revenues —meaning TOT makes up a larger share of overall revenue sources —likely have seen larger revenue declines than those that rely on other revenues.
https://lao.ca.gov/Publications/Report/4428

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues —such as fees or federal funds —available to cover the associated costs.
https://lao.ca.gov/Publications/Report/5039

Sheriff Court-Security Services Mandate

May 27, 2016 - LAO Comments Sheriff Court-Security Services Mandate Would Be Added to Backlog. Under the Governor ’s proposal, county costs related to this mandate would be added to the existing backlog for mandate claims.
https://lao.ca.gov/Publications/Report/3478

SB 1 Has Doubled Major Source of State Funding for Local Streets and Roads

Jan 24, 2020 - Inflationary adjustments for all fuel excise taxes —both those previously existing and those added under SB   1 —will begin July 1, 2020. The legislation created two new vehicle fees: (1)  a transportation improvement fee and (2)  a road improvement fee.
https://lao.ca.gov/Publications/Report/4142

The 2019-20 May Revision: Opportunity Zones

May 11, 2019 - This added complexity could create increased administrative burdens for builders, lenders, and government agencies tasked with funding affordable housing. Added complexity also could open the possibility of unintended consequences or misuse of funds.
https://lao.ca.gov/Publications/Report/4038

The 2025-26 Budget: State Mandates—Regional Water Quality Control Boards

May 30, 2025 - (Although the commission also found certain activities to be mandates for the Riverside County Flood Control and Water Conservation District, it determined that the district’s associated costs were not reimbursable by the state because the district had offsetting revenues to pay for them.)
https://lao.ca.gov/Publications/Report/5054

The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - To determine if existing employees experienced a change in productivity, DOF would compare the value added by existing employees during years the county receives SSCAP funding to a baseline year (2017 ‑18).
https://lao.ca.gov/Publications/Report/3756

Post Election Manual Tally Mandate

Jan 13, 2016 - LAO Comments Post Election Manual Tally Mandate Would Be Added to Backlog. Under the Governor ’s proposal, county costs related to this mandate would be added to the existing backlog for mandate claims.
https://lao.ca.gov/Publications/Report/3327

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Costs for cities and counties might include adding drainage to roads to manage more intense rain events, or modifying water treatment plants located along the coast to accommodate higher sea levels. …And Private Residents and Businesses.
https://lao.ca.gov/Publications/Report/4575