Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - All Bradley-Burns revenue from this transaction would go to the city where the sales office is located. The physical transfer of fuel, however, could occur in other places throughout the state. Some Local Governments Offer Sales Tax Rebates.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Local governments in California —cities , counties, schools, and special districts —levy property taxes on property owners based on the value of their property. Property taxes are a major revenue source for local governments, raising nearly $60  billion annually.
https://lao.ca.gov/Publications/Report/3706

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - In general, when a home is transferred to a new owner, its taxable value is reset to its purchase price. California voters, however, passed Proposition  58 in 1986, which amended the California Constitution to exempt transfers between parents and children (and later grandparents and grandchildren under certain circumstances under Proposition  193 [1996]) from revaluation.
https://lao.ca.gov/Publications/Report/3693

Common Claims About Proposition 13

Sep 19, 2016 - This effect is larger when the difference in ownership tenure is greater: prope rties owned one to five years longer than their neighbors were 25  percent less likely to be developed, compared to 69  percent for properties owned for 20 to 25 years longer.
https://lao.ca.gov/Publications/Report/3497

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

A Primer on the Vehicle License Fee [Publication Details]

Jun 17, 1998 - A Primer on the Vehicle License Fee [Publication Details] Description: The VLF is a fee on the ownership of a registered vehicle that provides nearly $4 billion in annual revenues. This report is intended to answer a number of questions related to the VLF.
https://lao.ca.gov/Publications/Detail/4

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - This program is found to be an inefficient means of promoting home ownership, and options are offered for improving it, including capping the deduction amount or replacing it with a targeted tax credit.
https://lao.ca.gov/Publications/Detail/1684

Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? [Publication Details]

Apr 27, 2010 - We estimate that the sale of buildings would result in one-time revenue to the state of between $600 million and $1.4 billion, but that annual leasing costs would eventually exceed ownership costs by approximately $200 million.
https://lao.ca.gov/Publications/Detail/2261

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Furthermore, even some of the counties that have relatively widespread local minimum wages —such as Santa Clara County —contain several cities without such policies. For minimum-wage workers in these cities, housing is even less affordable than the figure would suggest.
https://lao.ca.gov/Publications/Report/4878/3