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 2018-19 Budget: The Administration's Proposition 55 Estimates in the May Revision

May 22, 2018 - Proposition  55 (2016) extended tax rate increases on high ‑income earners from 2018 until 2030 (which voters originally passed on a temporary basis in 2012 as part of Proposition  30). Revenues raised by the measure benefit the General Fund.
https://lao.ca.gov/Publications/Report/3844