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

The 2024-25 Budget: Juvenile Custodial Interrogation Mandate

May 28, 2024 - Furthermore, statewide costs could be affected by other factors that remain uncertain, such as ch anges in the number of counties that choose to file reimbursable claims and the extent to which counties include law enforcement or indirect costs in their claims.
https://lao.ca.gov/Publications/Report/4910

The 2018-19 Budget: County Assessor Funding [Publication Details]

Feb 15, 2018 - The 2018-19 Budget: County Assessor Funding [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3756

SB 1 Has Doubled Major Source of State Funding for Local Streets and Roads

Jan 24, 2020 - Cities and counties receive equal splits of the shared revenues. City distributions are based on population, whereas county distributions are determined by the number of registered vehicles and miles of maintained county roads.
https://lao.ca.gov/Publications/Report/4142

The 2019-20 Budget: California Spending Plan—Housing and Homelessness

Oct 17, 2019 - This increase in the low-income housing tax credit has no budgetary costs in 2019-20 because the credits will be claimed on future tax returns. New Process for Housing Element Compliance.   The budget package creates a new judicial process by which cities and counties can be fined for failing to comply with housing element law.
https://lao.ca.gov/Publications/Report/4102

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - Significant Reliance on Sales Tax Revenue. Many cities rely on sales tax revenue as a major revenue source for their budget. In the case of the 24 c ities most reliant on sales tax (the top 5 p ercent), sales and use tax collections in 2018 ‑ 19 c onstituted between 31 p ercent and 70 p ercent of total local revenues.
https://lao.ca.gov/Publications/Report/4428

Housing and Homelessness Funding Impacting Children

Mar 25, 2019 - Earned Income Tax Credit. A state and federal income tax credit for low ‑income working families and individuals, which reduces the tax amount owed by the tax ‑filer and, in some cases, may provide eligible filers with a refundable income amount.
https://lao.ca.gov/Publications/Report/3985

The 2023-24 Budget: County of Los Angeles Citizens Redistricting Commission Mandate

May 2, 2023 - County of Los Angeles Redistricting. Prior to the 2020 redistricting cycle, the Board of Supervisors of the County of Los Angeles established and approved new supervisor districts every ten years. In other words, Los Angeles County had not opted to establish its own independent redistricting commission as allowed by Chapter  784.
https://lao.ca.gov/Publications/Report/4766

Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details]

Jun 1, 1993 - Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details] Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? Format: PDF Description: In this brief, we review the existing authority of counties to raise the local sales tax, and the viability of this proposed method for
https://lao.ca.gov/Publications/Detail/254

The 2019-20 Budget: What Can Be Done to Improve Local Planning for Housing?

Feb 20, 2019 - One option could be to allocate some or all of future growth in local property and/or sales taxes within each county to jurisdictions based on their population growth. While such changes could be worthwhile, we caution that they would face several hurdles.
https://lao.ca.gov/Publications/Report/3938