^[PDF] MOU Fiscal Analysis: Bargaining Unit 18

The proposed agreement would increase the maximum reimbursement rates available to employees for costs related to meals and lodging while traveling on state business. Employees would be eligible for reimbursement for:  Up to $40 for meals (up from $34) in a 24-hour period of travel.  Between $90 and $150 each night (up from between $84 and $140 each night) for necessary
https://lao.ca.gov/reports/2013/MOU_Fiscal/MOU%20BU%2018%20080213.pdf

Property Assessment Rules for Businesses [EconTax Blog]

Sep 6, 2016 - Property Taxes Based on Assessed Value. Under Proposition 13, property taxes are limited to 1 percent of the assessed value of land and buildings. County assessors determine the assessed value of property, which reflects the “full cash value ” when there is a change in ownership.
https://lao.ca.gov/LAOEconTax/Article/Detail/202

The 2023-24 California Spending Plan: Health

Oct 23, 2023 - If the federal government does not initially approve the MCO tax, the trailer bill legislation grants the administration authority to adjust the structure of the tax as needed to meet federal rules and to resubmit the tax for federal approval.
https://lao.ca.gov/Publications/Report/4810

California Children’s Services (CCS) program. [Ballot]

Dec 12, 2023 - For example, the state could not use county funds to support the financial assistance program or the increased payments to providers. The state also could not support the measure ’s costs using money from a state tax on health insurance plans known as the managed care organization tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-029

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Special Rules for Inherited Property Local Governments Levy Property Taxes. Local governments in California —cities , counties, schools, and special districts —levy property taxes on property owners based on the value of their property.
https://lao.ca.gov/Publications/Report/3706

The 2018-19 Budget: California’s New Tax Departments

Apr 4, 2018 - The state also collects revenues from a variety of other taxes, including taxes on alcohol and on insurance. County governments in California administer the property tax, collecting the funds and distributing them to other local governments.
https://lao.ca.gov/Publications/Report/3796

The 2014–15 Budget: Pilot Program to Improve Property Tax Administration

Specifically, County A (low county share) pays $50,000, yet receives only $30,000 of the resulting revenues. County C (high county share), in contrast, pays $50,000, and receives $150,000 in additional property taxes.
https://lao.ca.gov/reports/2014/budget/property-tax/property-tax-administration-031314.aspx

LAO 2008 Budget Analysis: Parole Realignment and the 2008�09 Budget

As shown in Figure 5, County A ’s districts receive a large amount of property taxes. As a result, County A meets its parole funding level by reallocating 45 percent of these district property taxes to its county PSRA.  
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08007.aspx

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Property Tax The Constitution establishes a 1  percent maximum base property tax rate on real property and directs counties to collect these tax revenues and allocate them to local governments (cities, counties, special districts, redevelopment agencies, schools, and community colleges) according to law.
https://lao.ca.gov/ballot/2009/090708.aspx

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

During the time these bonds are outstanding, city and county revenue losses from the diverted local sales tax are replaced on a dollar –for –dollar basis with property taxes shifted from ERAF. K –12 and community college district tax losses from the redirection of ERAF to cities and counties, in turn, are offset by increased state aid.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx