The Property Tax Inheritance Exclusion

Oct 9, 2017 - Before inheritance, about 70  percent of homes claimed the homeowner ’s exemption, compared to about 40  percent after inheritance. This suggests that many of these homes are being converted from primary residences to other uses.
https://lao.ca.gov/Publications/Report/3706

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - As shown in Figure  1 , reported state contract dollars received by DVBEs generally increased between 2018 ‑19 and 2022 ‑23. Notably, reported state contract dollars —both going to DVBEs and overall —reversed this general trend and decreased between 2022 ‑23 and 2023 ‑24.
https://lao.ca.gov/Publications/Report/5095

Judicial Branch Actions Responding to COVID-19

May 6, 2020 - For example, the Alameda Superior Court is allowing members of the public to conduct record searches between 8:30 A.M. and 3:00 P.M. However, access is limited to one or two people in the clerk ’s office at a time and computer use is limited to 15 minutes per person.
https://lao.ca.gov/Publications/Report/4227

The 2021-22 Budget: California Arts Council

Feb 1, 2021 - CAC indicates that funding would be allocated to grantees representing all 58 c ounties and that it would target funds to certain communities most impacted by COVID ‑19, including historically marginalized communities.
https://lao.ca.gov/Publications/Report/4337

The 2019-20 Budget: Department of State Hospitals

Feb 13, 2019 - The department also indicates that courts have com plained about the quality of the work carried out by some clinicians. Reduces Quality of Care. This workload takes away time clinicians could otherwise spend treating their patients.
https://lao.ca.gov/Publications/Report/3936

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

Feb 27, 2026 - It was expected that the Next Generation 911 system would be fully implemented in 2022 and that the five ‑year cost to develop the system would be $132  million, with ongoing operational costs of $40  million annually beginning in 2022 ‑23. 2019 —Revenue Increased, Text ‑to ‑911 Required, and State Contracts Signed.
https://lao.ca.gov/Publications/Report/5145

The 2022-23 Budget: Secretary of State Request to Waive Business Filing Fees

Feb 7, 2022 - Nearly 70  percent of California ’s 5  million businesses are sole proprietorships. General Partnerships. When two or more individuals decide to jointly own and operate a business, they form a partnership.
https://lao.ca.gov/Publications/Report/4516

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 2025-26 Budget: Department of Real Estate

Mar 19, 2025 - In 2022, an independent assessment of DRE ’s finances found a structural imbalance between costs and revenue. In response, the Legislature enacted budget trailer legislation —Chapter  41 of 2024 (SB  164, Committee on Budget and Fiscal Review) —as part of the 2024-25 budget package.
https://lao.ca.gov/Publications/Report/5019

The 2022-23 Budget: Overview of the Governor's Budget

Jan 13, 2022 - As shown in Figure  8 , these proposals include $16.9  billion in discretionary proposals across 2021 ‑22 and 2022 ‑ 23 —both revenue and spending —that address SAL requirements. (These figures exclude school and community college spending, which is not part of the surplus.)
https://lao.ca.gov/Publications/Report/4492