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

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

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

Judicial Branch Actions Responding to COVID-19

May 6, 2020 - For example, the Los Angeles Superior Court has fully closed a couple of its courthouses with most of its other courthouses only providing essential services through May 12. Limiting Operation to Essential Court Functions.
https://lao.ca.gov/Publications/Report/4227

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 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 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - These funds, which OES limits to emergency events that meet certain criteria (such as lasting more than 12 hours), may be used to pay for responding officer overtime, housing, and other specified costs.
https://lao.ca.gov/Publications/Report/4982

The 2026-27 Budget: California Highway Patrol Proposals

Mar 6, 2026 - For example, previous budgets provided funding to CHP for similar purposes in 2017-18, 2022-23, and 2023-24. CHPERS Project Is Already Underway, Meets Public Safety and Radio Communications Needs. The Legislature approved the CHPERS project in 2006-07 to enhance the interoperability of CHP ’s radio communications system among public safety agencies.
https://lao.ca.gov/Publications/Report/5152

The 2017-18 Budget: Military Department

Feb 10, 2017 - CMD indicates that its decision to propose the building as ZNE is driven by the Governor ’s Executive Order B-18-12, which calls for 50  percent of new facilities beginning design after 2020 to be ZNE.
https://lao.ca.gov/Publications/Report/3555

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Of these positions, the control section directs DOF to identify positions proposed for elimination that had been authorized to implement legislation passed in 2022 and 2023. DOF identified 116.5 positions that fall into this category.
https://lao.ca.gov/Publications/Report/5081