California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?PlaylistId=20

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Ad Valorem Taxes. California ’s state tax on non-cigarette tobacco products —including e-cigarettes, cigars, and chewing tobacco —is a percentage of the wholesale price of these products. Such price-based taxes are called ad valorem taxes.
https://lao.ca.gov/Publications/Report/4123

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - For a tiered ad valorem tax, the average rate across tiers should reflect the Legislature ’s policy priorities, in line with our discussion of the basic ad valorem tax below. Adjusting Tax Rates for Other Types of Taxes.
https://lao.ca.gov/Publications/Report/4125

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

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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - Based on these tax rates, a casual observer might conclude that the combined tax rate on retail cannabis sales is 19.5  percent. However, due to the interaction between the sales tax and the local cannabis tax, the combined tax rate is roughly 20.5  percent.
https://lao.ca.gov/Publications/Report/4124

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - The estimated AD of the state PIT under this flat ‑rate scenario was 8.2, or 4.0 points less than the AD of the 2016 PIT structure. From this we can conclude that imposing a graduated rate structure instead of a flat rate adds about 4 points to the AD of the tax.
https://lao.ca.gov/Publications/Report/3703

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent. One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes.
https://lao.ca.gov/Publications/Report/5074