Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - SCO Makes Property Tax Payments to Counties for Approved Applicants SCO Pays Entire Property Tax Bill Directly to County. Once an application is accepted, SCO makes a one ‑time payment for the homeowners ’ entire property tax bill directly to the county in the first week of the month following acceptance.
https://lao.ca.gov/Publications/Report/3885

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Special Rules for Inherited Property Local Governments Levy Property Taxes. Local governments in California —cities , counties, schools, and special districts —levy property taxes on property owners based on the value of their property.
https://lao.ca.gov/Publications/Report/3706

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

The 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - In November 2020, voters passed Proposition 19 , which changes certain property tax rules pertaining to (1) inherited properties and (2) certain homeowners who move from one home to another. Prior to Proposition 19, the state already had special property tax rules for some of these situations, and BOE has an ongoing workload (2.3 PYs) related to those rules.
https://lao.ca.gov/Publications/Report/4385

The 2019-20 May Revision: Considerations for the Revised Housing and Homelessness Plan

May 13, 2019 - While they may have excess properties that could be used as teacher housing, cities and counties have the expertise necessary for planning and executing this type of effort. Moreover, while this use of surplus property may have merit, the administration has not provided any analysis demonstrating whether or not this idea is feasible.
https://lao.ca.gov/Publications/Report/4045

The 2019-20 Budget: Increasing Compliance With Unclaimed Property Law

Mar 15, 2019 - Include an Unclaimed Property Question on Businesses’ Tax Forms Most California businesses file income tax returns with the Franchise Tax Board (FTB) each year. Under one option, the Legislature could amend tax law to require businesses to respond to a question about unclaimed property as part of their tax filings.
https://lao.ca.gov/Publications/Report/3978

The 2026-27 Budget: California Highway Patrol Proposals

Mar 6, 2026 - A different data source —the state Position Vacancy Report , which calculates the average annual vacancy rate across all types of staff in the department excluding temporary positions—reports an even higher vacancy rate: 13.6 percent as of 2024.
https://lao.ca.gov/Publications/Report/5152

Unclaimed Property: Rethinking the State's Lost and Found Program - Unclaimed Property: Rethinking the State's Lost and Found Program [Video]

Unclaimed Property: Rethinking the State's Lost and Found Program - Unclaimed Property: Rethinking the State's Lost and Found Program [Video] Search LAO Videos Unclaimed Property: Rethinking the State 's Lost and Found Program February 10, 2015 Principal Fiscal and Policy Analyst Ryan Miller provides information about California 's unclaimed
https://lao.ca.gov/Videos/player?playlistId=19

Main Types of Disaster Recovery Assistance

Jan 10, 2019 - Property Tax Relief. Under state law, the county assessor may reduce the assessed value of property damaged in a disaster to reflect the damage. The reduced value remains until the property is fully repaired, restored, or reconstructed.
https://lao.ca.gov/Publications/Report/3917

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - These trends will be even more severe in some inland counties. For example, in Fresno County, the historical trends of five days of extreme heat per year are projected to increase to 29 days annually between 2035 and 2064 and 43 days annually between 2070 and 2099.
https://lao.ca.gov/Publications/Report/4575