^[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

Considering Medi-Cal in the Midst of a Changing Fiscal and Policy Landscape

Oct 24, 2025 - Impact to Counties Counties Will Face Costs From New Workload Demands … Counties are the primary administrators of eligibility determinations in Medi ‑Cal and will be responsible for implementing many of the eligibility changes in H.R.  1.
https://lao.ca.gov/Publications/Report/5083

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. Chapter  442 of 2023 (AB  543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Report/5094

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

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

The 2026-27 Budget: Medi-Cal Fiscal Outlook

Nov 19, 2025 - These effects, however, depend on the way that the state and counties will implement the new requirements, which is unknown  today. Spending on Emergency Care for Immigrants Has Fluctuated Notably. As part of a broader reporting requirement, the state annually reports to the federal government on the cost of covering emergency care for undocumented immigrants.
https://lao.ca.gov/Publications/Report/5092

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

Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - Effects on County Administrative Costs. County governments administer the property tax. The measure ’s changes could affect counties ’ costs to do so. The net effect on county administrative costs is unclear, but likely would not exceed the low tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

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