The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Short ‑Term vs. Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Innovative Clean Transit (ICT) Regulation Conventional Buses vs. ZEBs. The ZEB exemption, the ICT regulation, and various other policies make a distinction between conventional buses and ZEBs. Conventional buses burn diesel, compressed natural gas, or other fuels that emit greenhouse gases (GHGs) and other air pollutants.
https://lao.ca.gov/Publications/Report/4890

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - We recommended that the Licensing Program be funded exclusively through license fees, which is how it is funded today. LAO Recommendations Approach Proposals as Pieces of a Bigger Policy Puzzle. Cannabis and tobacco compliance present an ongoing policy challenge for the Legislature.
https://lao.ca.gov/Publications/Report/5132

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=152

Common Claims About Proposition 13 - Are Similar Property Owners Taxed Differently Under Proposition 13? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=153

Common Claims About Proposition 13 - Did Proposition 13 Cause Residential Properties to Pay a Larger Share of Property Tax? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=154

Fixing Unemployment Insurance

Dec 2, 2024 - Under current conditions, but assuming our proposed taxable wage base of $46,800 and assuming the state aimed to reach the reserve target in five years, the reserve ‑building tax rate today would be 0.5  percent.
https://lao.ca.gov/Publications/Report/4943

Common Claims About Proposition 13

Sep 19, 2016 - ] Homeowners pay a slightly larger share of property taxes today than they did when Proposition  13 passed. Proposition  13 does not appear to have caused this increase. Some Shift in the Share of Property Taxes Paid by Homeowners.
https://lao.ca.gov/Publications/Report/3497

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - In fact, the state had excess revenues of $1.1  billion in 1986 ‑ 87 —equal to over $2  billion in today ’s dollars. Proposition  4 required the excess to be rebated to taxpayers. Proposition   98 (1988) Changed How Excess Revenues Are Distributed.
https://lao.ca.gov/Publications/Report/3596

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Consequently, monthly ownership costs for these homeowners were around $1,000 less than the typical homeowner ($1,650 vs. $670). Because most inherited homes have been owned for decades, children typically are receiving a property with lower ownership costs.
https://lao.ca.gov/Publications/Report/3706