The 2019-20 May Revision: Opportunity Zones

May 11, 2019 - A handful of other states have adopted state tax credits that mirror the federal New Market Tax Credit to encourage investors to shift their New Market Tax Credit investment to those states. To gauge the effect of these state credits, we looked at how New Market Tax Credit investments changed in states after they adopted state credits and compared these
https://lao.ca.gov/Publications/Report/4038

The 2019-20 Budget: Considerations for the Governor's Housing Plan

Feb 20, 2019 - The cost of housing construction makes it difficult for affordable housing projects to be financially viable. Without federal, state, and local subsidies, affordable housing developments for low ‑income households likely would not be available.
https://lao.ca.gov/Publications/Report/3941

Climate Change Impacts Across California - Housing

Apr 5, 2022 - Additionally, many older homes are not elevated sufficiently to protect them from flooding and were built without features—such as air conditioning, modern insulation, and air filtration—to mitigate the effects of extreme heat or outdoor wildfire smoke.
https://lao.ca.gov/Publications/Report/4584

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

May 5, 2025 - The majority protest process makes it less burdensome to increase fees for these services. Notably, Proposition  218 did not define what activities are encompassed by “sewer services. ” A 2017 State Law Defined “Sewer, ” Making Fee Increases Less Burdensome.
https://lao.ca.gov/Publications/Report/5039

The 2022-23 Budget: The Governor's Housing Plan

Feb 14, 2022 - Are One ‑Time General Fund Revenues Better Allocated to Housing Programs Without Ongoing Revenue Source? Despite its volatility, GGRF is a continuously available source of revenue for the AHSC Program.
https://lao.ca.gov/Publications/Report/4535

The 2019-20 Budget: Considerations for Governor's Proposals to Address Homelessness

Feb 21, 2019 - In this case, it might make more sense to focus one ‑time funds on short ‑term assistance —such as shelters —for which much less funding is available and considerable demand remains. As compared to additional funding for supportive housing —which would take years to result in new housing units —allotting funding for short ‑term assistance would help move more people out of homelessness in the near term while NPLH is ramping up.
https://lao.ca.gov/Publications/Report/3942

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

Feb 20, 2019 - Many question how the state could make appropriate decisions about their community without intimate knowledge or their community. Such concerns have prevented the state from taking a more active role in zoning decisions.
https://lao.ca.gov/Publications/Report/3938

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

Oct 22, 2025 - Under the California Dream for All model, borrowers do not make any payments on their downpayment loan until the home is sold or paid off. At tha t time, they will owe the original loan amount plus a certain percentage of the increase in home value.
https://lao.ca.gov/Publications/Report/5082

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

This animation summarizes the major steps county auditors take to distribute this money.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

Housing and Homelessness Funding Impacting Children

Mar 25, 2019 - A federal and state program that encourages the investment of private equity in the development of affordable rental housing for low ‑income households. The Governors ’ budget proposes to expand the state tax credit program and establish a new state tax credit program that targets households with relatively higher income.
https://lao.ca.gov/Publications/Report/3985