The 2025‑26 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 20, 2024 - Regarding local property tax revenue, our estimates are up $789   million relative to the June 2024 estimates. This increase reflects recent data showing an uptick in home sales, which generate additional property tax revenue as properties are reassessed at market value.
https://lao.ca.gov/Publications/Report/4940

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - Sales Tax Exemption. $100  million for sales tax exclusions awarded by the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) on purchases of equipment for certain manufacturing activities.
https://lao.ca.gov/Publications/Report/4309

The 2026-27 Budget: Higher Education Overview

Feb 5, 2026 - Rather, in the coming months and years, the state will likely have to take significant action to reduce spending on existing ongoing programs, raise additional tax revenues, or find other budget ‑balancing solutions.
https://lao.ca.gov/Publications/Report/5112

The 2026-27 Budget: California State University

Feb 24, 2026 - Eliminating these out ‑year augmentations would reduce projected state deficits in 2027 ‑28 and 2028 ‑29 without requiring programmatic cuts or tax increases. Rather than making commitments in advance, the Legislature could determine each year how much support it can afford to provide CSU in light of overall fiscal conditions and competing budget priorities.
https://lao.ca.gov/Publications/Report/5142

Assessment of the Strong Workforce Program

Dec 10, 2025 - The state pays for apportionments using Proposition  98 funding, which consists of state General Fund and local property tax revenue. Since 2018 ‑19, the state has allocated apportionments to districts using the Student Centered Funding Formula (SCFF).
https://lao.ca.gov/Publications/Report/5098

The 2026-27 Budget: University of California

Feb 26, 2026 - Eliminating these out ‑year augmentations would reduce projected state deficits in 2027 ‑28 and 2028 ‑29 without requiring programmatic cuts or tax increases. Rather than making commitments in advance, the Legislature could determine each year how much ongoing support it can afford to provide UC in light of overall fiscal conditions and competing budget priorities.
https://lao.ca.gov/Publications/Report/5143

The 2025-26 Budget: Scholarshare Investment Board

Apr 30, 2025 - Section 529 of the Internal Revenue Code allows states to administer college savings accounts that provide certain tax advantages. SIB launched California ’s 529 program, known as Scholarshare 529, in 1999.
https://lao.ca.gov/Publications/Report/5035

UC Merced at 20: Campus Developments and Key State-Level Takeaways

Nov 7, 2024 - Similarly, the state might have sought to increase economic outcomes in the San Joaquin Valley through other means, such as providing businesses with tax credits for hiring workers in the region who face certain economic disadvantages or funding a geographically targeted expansion of the California Competes program.
https://lao.ca.gov/Publications/Report/4937

California Community Colleges—Managing Cash in a Time of State Payment Deferrals

Dec 18, 2020 - The next largest revenue source for most districts —local property tax —typically arrives twice per year (in December and April), though arrangements vary somewhat by county, with some counties providing more installments per year.
https://lao.ca.gov/Publications/Report/4307

An Analysis of the University of California’s Agricultural and Natural Resource Programs

Jan 6, 2022 - UC has Cooperative Extension offices in 57 of the state ’s 58 counties, with multiple offices in some counties (Figure  3). UC ANR typically leases these offices from county governments. UC ANR also owns and manages nine sites known as “Research and Extension Centers. ” These centers support specialized applied research and host outreach activities.
https://lao.ca.gov/Publications/Report/4490