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

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 2021-22 Budget: California Arts Council

Feb 1, 2021 - The Governor ’s budget proposes $ 15  m illion from the General Fund on a one ‑time basis ($ 5  m illion in 2020 ‑21 and $ 10  m illion in 2021 ‑2 2) f or CAC to initiate the California Creative Corps pilot grant program.
https://lao.ca.gov/Publications/Report/4337

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - As shown in Figure  2 , of the 67 investigations into reported program abuse that were initiated between January 2021 and April 2025, the majority (34)  were for underutilization. Figure 2 Underutilization Was the Most Common Type of Alleged Violation January 2021 to April 2025 Alleged Violation Number of Cases Reported Underutilization Occurs when a prime
https://lao.ca.gov/Publications/Report/5095

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

The 2026-27 Budget: California Highway Patrol Proposals [Publication Details]

Mar 6, 2026 - In this post, we assess the Governor's California Highway Patrol budget proposals for (1) equipment and operating costs and (2) capital outlay projects.
https://lao.ca.gov/Publications/Detail/5152

The 2026-27 Budget: California Highway Patrol Proposals

Mar 6, 2026 - As shown in Figure  2, the department ’s uniformed officer vacancy rate including temporary positions, is still well above the pre-pandemic levels. Specifically, while the vacancy rate was 2.8  percent in 2019, it then rose to over 9  percent in 2021, and remained at 6.6  percent as of 2024, per the most recent data available.
https://lao.ca.gov/Publications/Report/5152

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - In June 2025, the administration estimated that this endeavor would result in annual General Fund savings of $500  million in 2025-26, growing to roughly $2  billion General Fund annually by 2028-29.
https://lao.ca.gov/Publications/Report/5156

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

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