The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This accounts for 926.7 positions spread across the following departments: Office of Inspector General, Department of Fish and Wildlife, Department of Parks and Recreation, Department of Pesticide Regulation, State Water Resources Control Board, Department of Toxic Substances Control, Department of Industrial Relations, Department of Food and Agriculture, and Department of Veteran Affairs.
https://lao.ca.gov/Publications/Report/5081

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Substantial differences occur even among property owners of similar ages, incomes, and wealth. For example, there is significant variation among similar homeowners in the Bay Area. Looking at 45 to 55 year old homeowners with homes worth $650,000 to $750,000 and incomes of $80,000 to $100,000 (values characteristic of the region), property tax payments in 2015 ranged from less than $2,000 to over $8,000.
https://lao.ca.gov/Publications/Report/3706

Taxation of Sugary Drinks

Nov 26, 2018 - The cost of funding basic government services is generally borne by the entire public —based on broad measures such as income and wealth. An excise tax, on the other hand, is borne by a narrowly defined group of businesses or consumers.
https://lao.ca.gov/Publications/Report/3903

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Older Homeowners Have Lower Incomes, but More Wealth and Pay Less in Property Taxes. Homeowners in their 60s are often are no longer working. As a result, they often have less income than those who are younger.
https://lao.ca.gov/Publications/Report/3885

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - In one particularly telling, although narrow, example, the California Department and Fish and Wildlife (CDFW) reported that one project appropriated in the 2020‑21 budget—a pest eradication capital outlay project—experienced a 25 percent increase in estimated cost.
https://lao.ca.gov/Publications/Report/4647