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

Oct 22, 2025 - The 2025-26 Budget Act appropriates $100  million one-time General Fund for Round 5 of the ERF initiative —consistent with an agreement between the Legislature and Governor as part of June 2024 negotiations over the final 2024-25 Budget Act .
https://lao.ca.gov/Publications/Report/5082

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - For example, low ‑income households have less money to purchase and operate air conditioning units during extreme heat events, air filters to moderate wildfire smoke, or back ‑up electricity generators to provide electricity during Public Safety Power Shutoff events.
https://lao.ca.gov/Publications/Report/4575

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 2022-23 Budget: The Governor's Housing Plan

Feb 14, 2022 - In addition to the $65  million available for MIP in 2022 through S B 2 revenue, the budget proposes an additional $50  million General Fund in 2022 ‑23, and $150  million in 2023 ‑24, for MIP. Up to 5  percent of this funding could be used for state operations by  CalHFA.
https://lao.ca.gov/Publications/Report/4535

How Has COVID-19 Affected Renters and Homeowners?

Jan 19, 2021 - In light of this discrepancy, we revised the UI benefit take ‑up rate assumption from 50  p ercent to 100  p ercent. This revised assumption has the effect of reducing total unpaid renter debt. After adjusting the unemployment insurance take ‑up rate assumption upward, the model ’s estimate of total unpaid renter debt falls from $2. 2  b illion to $ 400  m illion as of December 2020.
https://lao.ca.gov/Publications/Report/4312

The 2022-23 Budget: The Governor’s Homelessness Plan

Feb 9, 2022 - Some key questions to consider about the current proposal include: (1) what would happen to resources once permanent housing comes online, (2) how quickly can the bridge‑funded units be up and running, (3) how does the timing align with the anticipated schedule for more permanent options, (4) does the proposed bridge housing solution make sense for individuals
https://lao.ca.gov/Publications/Report/4521

The 2025-26 Budget: Oversight of Encampment Resolution Funding

Mar 5, 2025 - (Separately, the Legislature has provided Caltrans with funding for encampment clean-up purposes and to improve coordination with local jurisdictions.) Figure 2 Through 2024 ‑25, the State Has Provided $900 Million for Four Rounds of ERF General Fund (In Millions)
https://lao.ca.gov/Publications/Report/5007

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video] Search LAO Videos Understanding Your Property Tax Bill December 9, 2015 As a companion to LAO 's California Economy and Taxes blog series on property tax, these animations 1)  walk  through the basic steps of calculating a property owner ’s 1 percent  tax and 2)  summarize  the major steps county auditors take to distribute this money.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

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

May 30, 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/5054

The 2019-20 Budget: What Can Be Done to Improve Local Planning for Housing?

Feb 20, 2019 - In 2017, the Legislature enacted Chapter  5 (S B  1 , Beall) which increased state revenue for transportation by about $ 5  b illion per year. Under this funding package, cities and counties receive around $1. 5  b illion annually to fund maintenance of local streets and roads.
https://lao.ca.gov/Publications/Report/3938