The Property Tax Inheritance Exclusion

Oct 9, 2017 - In 1986, voters approved Proposition   58 —a legislative constitutional amendment —which excludes certain property transfers between parents and children from reassessment. A decade later, Proposition  193 extended this exclusion to transfers between grandparents and grandchildren if the grandchildren ’s parents are deceased.
https://lao.ca.gov/Publications/Report/3706

The 2021-22 Budget: California Arts Council

Feb 1, 2021 - For example, local an d/or regional partners could have greater insights into the communities where the artwork would be displayed. In contrast, CAC would be in a position to ensure greater statewide uniformity in implementing the program.
https://lao.ca.gov/Publications/Report/4337

Judicial Branch Actions Responding to COVID-19

May 6, 2020 - At the time this post was prepared, the Chief Justice also approved numerous emergency orders requested by the Supreme Court, each of the state ’s six Courts of Appeal, and 54 of 58 trial courts. These orders made various changes in the way the courts requesting them operate.
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 - 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

The 2026-27 Budget: Office of Emergency Services Next Generation 911 System

Feb 27, 2026 - The Legislature may wish to consider whether ongoing oversight might be appropriate even after the new system is operational, and if so, what form that oversight shoul d take. One option for determining what form the oversight could take would be to request the Little Hoover Commission to assess California ’s governance model for Next Generation 911 and provide the Legislature with recommendations.
https://lao.ca.gov/Publications/Report/5145

The 2017-18 Budget: Military Department

Feb 10, 2017 - Of the funding amount proposed for CMD in 2017-18, $147  million is from the Public Buildings Construction Fund associated with lease revenue bonds for the Headquarters Complex, $58  million is from the General Fund, and the remainder is mostly from federal funds.
https://lao.ca.gov/Publications/Report/3555

How California Governments Respond to Disasters

Jan 10, 2019 - In 2018, this threshold was $1.46 per person in the state (about $58  million for California) and $3.68 per person in the affected county (about $4,000 in Alpine County and $37  million in Los Angeles County).
https://lao.ca.gov/Publications/Report/3919

The 2019-20 Budget: Department of State Hospitals

Feb 13, 2019 - We do not have concerns with the department standardizing the classifications used to complete this workload or establishing staffing standards for it, so long as it can be d one within existing resources.
https://lao.ca.gov/Publications/Report/3936

Evaluation of the Statewide Project Management Office

Dec 7, 2017 - CDT has not required direct PMO services as a strict condition of project approval or intervened to provide services d ue to project underperformance, although CDT originally envisioned both of these scenarios for engaging the PMO.
https://lao.ca.gov/Publications/Report/3723