The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - Not only did the average of the ten counties fluctuate from year to year, but the variation around the average was even more substantial. These fluctuations often are driven by external factors, such as the amount of building or property sales that occur in a year.
https://lao.ca.gov/Publications/Report/3756

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - Significant Reliance on Sales Tax Revenue. Many cities rely on sales tax revenue as a major revenue source for their budget. In the case of the 24 c ities most reliant on sales tax (the top 5 p ercent), sales and use tax collections in 2018 ‑ 19 c onstituted between 31 p ercent and 70 p ercent of total local revenues.
https://lao.ca.gov/Publications/Report/4428

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

SB 1 Has Doubled Major Source of State Funding for Local Streets and Roads

Jan 24, 2020 - While various local revenue sources —such as local general funds and sales taxes —make up a majority of the funding for streets and roads, cities and counties also depend on federal and state funds. A major source of state funding for streets and roads is through shared revenues, which is generated from about one-third of the state ’s excise taxes on gasoline and diesel.
https://lao.ca.gov/Publications/Report/4142

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

May 5, 2025 - In 2010, Orange County, Orange County Flood Control District, and 14 cities within Orange County filed a test claim with CSM contending that various sections of the 2009 permit represented state-reimbursable mandated activities.
https://lao.ca.gov/Publications/Report/5039

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

May 5, 2025 - In this budget post, we discuss a municipal stormwater mandate issued by the Santa Ana Regional Water Quality Control Board in 2009 for local governments in Orange County.
https://lao.ca.gov/Publications/Detail/5039

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 Mandates—Regional Water Quality Control Boards

May 30, 2025 - San Diego Regional Water Quality Control Board ’s Order in South Orange County. CSM determined that several of the requirements in the permit issued by the regional board in 2009 constitute state-reimbursable mandates for Orange County, Orange County Flood Control District, and the cities of South Orange County that are within the San Diego region.
https://lao.ca.gov/Publications/Report/5054

The 2019-20 Budget: California Spending Plan—Housing and Homelessness

Oct 17, 2019 - This increase in the low-income housing tax credit has no budgetary costs in 2019-20 because the credits will be claimed on future tax returns. New Process for Housing Element Compliance.   The budget package creates a new judicial process by which cities and counties can be fined for failing to comply with housing element law.
https://lao.ca.gov/Publications/Report/4102

Housing and Homelessness Funding Impacting Children

Mar 25, 2019 - Earned Income Tax Credit. A state and federal income tax credit for low ‑income working families and individuals, which reduces the tax amount owed by the tax ‑filer and, in some cases, may provide eligible filers with a refundable income amount.
https://lao.ca.gov/Publications/Report/3985