The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - We recommended that the Licensing Program be funded exclusively through license fees, which is how it is funded today. LAO Recommendations Approach Proposals as Pieces of a Bigger Policy Puzzle. Cannabis and tobacco compliance present an ongoing policy challenge for the Legislature.
https://lao.ca.gov/Publications/Report/5132

Fixing Unemployment Insurance

Dec 2, 2024 - Even a Substantial Increase in the Taxable Wage Base Would Not Dependably Result in Solvency. As a result of these factors, increases in contributions that result from increasing the taxable wage base would lessen the fund ’s annual operating deficits, but would not dependably result in solvency.
https://lao.ca.gov/Publications/Report/4943

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=152

Common Claims About Proposition 13 - Are Similar Property Owners Taxed Differently Under Proposition 13? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=153

Common Claims About Proposition 13

Sep 19, 2016 - As a result, any growth in property tax revenues results from increases in property values, which local governments cannot directly control. In contrast, cities and counties can increase sales, hotel, and utility tax rates to generate additional revenue, though doing so requires voter approval.
https://lao.ca.gov/Publications/Report/3497

Common Claims About Proposition 13 - Did Proposition 13 Cause Residential Properties to Pay a Larger Share of Property Tax? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=154

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Today ’s process is nearly identical to the process used to determine the initial 1978 ‑79 base SAL that we described earlier but with a few small differences. Specifically, Proposition  111 added three new categories of exempt appropriations: (1)  appropriations resulting from certain emergencies, (2) certain capital outlay projects, and (3)  appropriations from certain gas tax revenues.
https://lao.ca.gov/Publications/Report/3596

Managing California’s Cash

Sep 3, 2019 - Today: A Dramatic Improvement in California’s Cash Situation The state ’s cash situation today is dramatically different. As Figure   5 above showed, after decades of issuing RANs nearly every year, the state has not issued a RAN since 2014.
https://lao.ca.gov/Publications/Report/4092

Building Reserves to Prepare for a Recession

Mar 7, 2018 - The floods resulted in disaster declarations in 48 c ounties and forced more than 120,000 from their homes. After federal reimbursements, these floods led to nearly $ 200  m illion in state costs (over $ 300  m illion in today ’s dollars).
https://lao.ca.gov/Publications/Report/3769

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool. Choose your language:
https://lao.ca.gov/Publications/Detail/5170