^[PDF] Overview of Sharing Economy and Short-Term Rentals

Changes to Lodging Industry: Short-Term Rentals 6L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 18, 2015 LAO 70 YEARS OF SERVICE  Airbnb. Started in 2008, this privately held company reports that it has over 1 million listings in 190 counties, including room rentals and rentals of entire homes.
https://lao.ca.gov/handouts/state_admin/2015/Sharing-Economy-Rentals-031815.pdf

January 2025 Los Angeles Wildfires Impact on Local Property Tax Revenues [EconTax Blog]

Feb 10, 2025 - Property Tax Revenues Reduced. This reduction in assessed values will correspondingly reduce property tax payments by $100 million to $200 million in 2025-26. These property tax revenues would have gone to the County and City of Los Angeles and the cities of Pasadena and Sierra Madre, as well as a number of local school districts and special districts.
https://lao.ca.gov/LAOEconTax/Article/Detail/819

MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Jun 24, 2016 - Increase Lodging Reimbursement for Four Counties. State employees are reimbursed for specified costs incurred while traveling and doing business for the state. In the past, these reimbursement rates typically have been established in MOUs for rank-and-file employees.
https://lao.ca.gov/Publications/Report/3486

2006 Initiative Analysis: California Citizens Compensation Commission

Per Diem for Lodging and Expenses. Under current law, legislators are eligible to receive a per diem payment to cover lodging, meals, and other expenses for each day of attendance at legislative sessions, or rela ted travel.
https://lao.ca.gov/ballot/2006/060707.htm

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - One notable outlier to this pattern is a report from the Los Angeles County Economic Development Corporation, who cla im to find a small fiscal benefit associated with the film tax credit. The Los Angeles County Economic Development Corporation estimates, however, very likely are overstated.
https://lao.ca.gov/Publications/Report/5000

Community Land Trust Property Tax Exemption

Dec 20, 2024 - These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all. That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption.
https://lao.ca.gov/Publications/Report/4946

^[PDF] California Citizens Compensation Commission

Per Diem for Lodging and Expenses. Under current law, legislators are eligible to receive a per diem payment to cover lodging, meals, and other expenses for each day of attendance at legislative sessions, or related travel.
https://lao.ca.gov/ballot/2006/060707.pdf

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF —their primary state funding source.
https://lao.ca.gov/Publications/Report/4883

MOU Fiscal Analysis: Bargaining Unit 2 (Attorneys and Hearing Officers)

Aug 29, 2016 - These leave cash outs are subject to Medicare and Social Security payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments will absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3495

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