Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - Growth in Market Value Generally Exceeds Growth in Taxable Value. Most properties ’ market values grow faster than 2  p ercent per year. As a result, under Proposition  13, the taxable value of most properties is less than their market value.
https://lao.ca.gov/Publications/Report/3885

A Review of LifeLine Budget Estimates and Enrollment Process

Apr 3, 2019 - Inconsistent Marketing Across Geography and Populations. Carriers have an incentive to conduct outreach and marketing in areas where they are likely to get the most customers (such as urban areas), but carrier marketing activities might be more limited in rural areas of the state.
https://lao.ca.gov/Publications/Report/3995

The Property Tax Inheritance Exclusion

Oct 9, 2017 - This change would reduce the overall financial benefit provided by the exclusion —in recognition of the relative affluence of many beneficiaries —while still providing some short ‑term relief. The interim period during which the increase is phased in could provide the family member time to make financial arrangements to accommodate the ongoing ownership costs of their inherited property.
https://lao.ca.gov/Publications/Report/3706

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 2026-2027 Budget: California Cannabis Control Appeals Panel Permanent Funding Request

Feb 11, 2026 - Assessment Still Too Early to Know What Actual Caseload and Workload Will Be. As mentioned previously, CCAP has argued that the reason the panel has heard so few cases is because so many licensees held provisional licenses.
https://lao.ca.gov/Publications/Report/5119

The 2021-22 Spending Plan: Other Provisions

Sep 23, 2021 - Visit California is responsible for marketing the state as a tourism destination and is funded through a voluntary assessment on the tourism industry. Increases Visit California Transparency. The budget package requires Visit California to prepare reports for the Legislature that identify how the public funds provided for tourism marketing were used and that measure the effectiveness of those marketing activities.
https://lao.ca.gov/Publications/Report/4452

The 2025-26 Budget: Department of Real Estate

Mar 19, 2025 - According to the department, the cause of the decline in applications is due to fluctuations in the housing market. Governor ’s Proposal January Budget Projected a Negative Fund Balance at End of 2025-26.
https://lao.ca.gov/Publications/Report/5019

Perspectives on Helping Low-Income Californians Afford Housing

Feb 9, 2016 - Building New Housing Indirectly Adds to the Supply of Housing at the Lower End of the Market. New market –rate housing typically is targeted at higher –income households. This seems to suggest that construction of new market –rate housing does not add to the supply of lower –end housing.
https://lao.ca.gov/Publications/Report/3345

The 2022-23 Budget: Office of Planning and Research Budget Proposals

Feb 9, 2022 - Our office is still reviewing this information and we plan to release our assessment later this budget cycle. Legislative and Administrative Proposals We do not have comments on or concerns with the following budget change proposals: Extend and Re ‑Appropriate Funding for Climate Change Research.
https://lao.ca.gov/Publications/Report/4523

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - Ultimately, while the level of savings achieved from these two control sections was significant, it still fell short of what was assumed in the budget. (We note that in addition to departmental budgetary savings noted above, Control Section 4.05 also reduced state General Fund expenditures at the university systems.) 2025-26 Budget Act Authorized Up to $20  Million for Contract
https://lao.ca.gov/Publications/Report/5156