The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/Publications/Report/3756

Understanding Your Property Tax Bill - Calculating Your 1 Percent Tax [Video]

Understanding Your Property Tax Bill - Calculating Your 1 Percent Tax [Video] Search LAO Videos Understanding Your Property Tax Bill December 9, 2015 As a companion to LAO 's California Economy and Taxes blog series on property tax, these
https://lao.ca.gov/Videos/Player?playlistId=96

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video] Search LAO Videos Understanding Your Property Tax Bill December 9, 2015 As a companion to LAO 's California Economy and Taxes blog series on property tax, these animations
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

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

Common Claims About Proposition 13 - Are Similar Property Owners Taxed Differently Under Proposition 13? [Video] Search LAO Videos Common Claims About Proposition 13 September 19, 2016 Proposition 13 was a landmark decision by California ’s voters in June 1978 to limit property taxes.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=153

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

Common Claims About Proposition 13 - Did Proposition 13 Cause Residential Properties to Pay a Larger Share of Property Tax? [Video] Search LAO Videos Common Claims About Proposition 13 September 19, 2016 Proposition 13 was a landmark decision by California ’s voters in June 1978 to limit property taxes.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=154

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

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video] Search LAO Videos Common Claims About Proposition 13 September 19, 2016 Proposition 13 was a landmark decision by California ’s voters in June 1978 to limit property taxes.
https://lao.ca.gov/Videos/Player?playlistId=103

The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - Budget Package Authorizes General Fund Backfill of Local Property Tax Losses from Los Angeles Wildfires. Chapter  2 of 2025 (AB  100, Gabriel) authorizes DOF to provide a General Fund backfill to local governments within Los Angeles County for property tax revenue losses in 2024-25 and 2025-26 resulting from the January 2025 wildfires.
https://lao.ca.gov/Publications/Report/5082

The 2019-20 Budget: What Can Be Done to Improve Local Planning for Housing?

Feb 20, 2019 - One approach the Legislature could consider to alleviate this concern is to alter the allocation of local government tax revenues—particularly property or sales taxes—so that these allocations better reflect population growth.
https://lao.ca.gov/Publications/Report/3938

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - Proposition  218 amended the Constitution to require voter approval for new or increased local taxes, assessments, and property-related fees. However, for certain property-related services —water, sewer, and refuse collection —local governments can raise fees without voter approval unless a majority of affected property owners submit written protests (majority protest).
https://lao.ca.gov/Publications/Report/5039

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