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 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - In 2010, Orange County, Orange County Flood Control District, and 14 cities within Orange County filed a test claim with CSM contending that various sections of the 2009 permit represented state-reimbursable mandated activities.
https://lao.ca.gov/Publications/Report/5039

The 2025-26 Budget: State Mandates—Regional Water Quality Control Boards

May 30, 2025 - San Diego Regional Water Quality Control Board ’s Order in South Orange County. CSM determined that several of the requirements in the permit issued by the regional board in 2009 constitute state-reimbursable mandates for Orange County, Orange County Flood Control District, and the cities of South Orange County that are within the San Diego region.
https://lao.ca.gov/Publications/Report/5054

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board [Publication Details]

May 5, 2025 - In this budget post, we discuss a municipal stormwater mandate issued by the Santa Ana Regional Water Quality Control Board in 2009 for local governments in Orange County.
https://lao.ca.gov/Publications/Detail/5039

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

The 2025-26 Budget: Oversight of Encampment Resolution Funding

Mar 5, 2025 - The purpose of ERF is to provide competitive grants to cities, counties, and CoCs to address “critical encampment concerns ” in their communities and transition individuals to “safe and stable housing, ” with a focus on permanent housing.
https://lao.ca.gov/Publications/Report/5007

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