The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - For example, the California Work Opportunity and Responsibility to Kids (CalWORKs) program, the state-federal cash assistance program for low-income households, fully or partially subsidizes the wages of selected CalWORKs recip ients for six months to a year in some counties.
https://lao.ca.gov/Publications/Report/5018

The 2025-26 Budget: CDTFA’s Tobacco Programs [Publication Details]

Feb 14, 2025 - In this post, we provide information to support the Legislature’s oversight of the Department of Tax and Fee Administration’s (CDTFA’s) tobacco programs. In particular, we offer background information; comments on revenue trends, CDTFA’s enforcement activities, and the AB 3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Detail/4966

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - CDTFA runs three tobacco-focused programs: The Cigarette and Tobacco Tax Program administers a $2.87 per pack tax on combustible cigarettes and a 53  percent tax (adjusted annually) on the wholesale cost of other tobacco products, such as e-cigarettes, cigars, and chewing tobacco.
https://lao.ca.gov/Publications/Report/4966

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Specifically, when a local emergency is declared by a city, county, or city/county governing body, CESA requires the emergency to be reviewed every 60 days by the governing body until the local emergency is terminated.
https://lao.ca.gov/Publications/Report/5029

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - If a homeowner is delinquent on his property taxes for five years, the county can sell his home through a “tax sale. ” Under a tax sale, the county lists a home for sale in the amount due in unpaid property taxes and fees at public auction.
https://lao.ca.gov/Publications/Report/3885

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - Significant Changes to Solutions From June 2024 Budget Package Managed Care Organization (MCO) Tax Package. Some of the largest budget solutions in the June budget package involved the MCO tax, a tax on health plans that supports the Medi ‑Cal program.
https://lao.ca.gov/Publications/Report/4951

The 2025-26 Budget: Office of Emergency Services—Request for Reappropriation of Law Enforcement Mutual Aid Fund Resources

Feb 24, 2025 - According to OES, LEMA Assistance Fund support was provided to 81 police departments and 38 county sheriffs ’ offices involving 3,623 responding officers across 23 approved incidents between its inception and December 2024.
https://lao.ca.gov/Publications/Report/4982

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

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

Mental Health Services Act: Proposed Bond to Fund Behavioral Health Facilities and Veterans Housing

Aug 17, 2023 - These sources include (1)  dedicated vehicle license fee and sales tax revenue streams known as “realignment ” funds, (2)  revenues from the Mental Health Services Fund (MHSF) —established by the MHSA and funded through a 1  percent tax on incomes over $1  million, and (3)  federal funding accessed through Medi-Cal.
https://lao.ca.gov/Publications/Report/4790