The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - November 2025 Statewide Special Election County and State Costs for Special Election. Chapter  97 of 2025 (SB  280, Cervantes) called a statewide special election on November 4, 2025, for voters to consider Proposition 50 .
https://lao.ca.gov/Publications/Report/5081

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - Key reciprocity partners include the City and County of Los Angeles and many California utility companies. How Many DVBEs Are There in California? As of June 2025, California had 2,118 certified DVBEs.
https://lao.ca.gov/Publications/Report/5095

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

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

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 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

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

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 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - Later in 2017, the Legislature passed two laws —A B  102 and A B  131 —that transferred most of BOE ’s programs, budget, staff, and facilities to the newly created California Department of Tax and Fee Administration (CDTFA) and Office of Tax Appeals (OTA).
https://lao.ca.gov/Publications/Report/4385

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