The 2026-27 Budget: Proposition 98 Guarantee and K-12 Spending Plan

Feb 4, 2026 - The proposal effectively shifts that cost from this year to future budgets —helping address the current budget problem on a one ‑time basis, but adding to the large budget deficits the state is projecting over the next several years.
https://lao.ca.gov/Publications/Report/5110

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Chapter  712 required Los Angeles County to defer (pause) property owners ’ property tax payments (without penalty or interest) while their claim was being processed. Chapter  712 required property owners to request a deferment from the county within one year of receiving their first tax bill for the property, but before January 1, 2024.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: County Administration and H.R. 1 Implementation

Mar 5, 2026 - Without a methodology that links funding to workload, funding could become insufficient or exceed what is required for efficient operations without a clear way of assessing what adjustments are needed.
https://lao.ca.gov/Publications/Report/5149

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Parallel Grant Program Added in Some Years. Because the tax credit is nonrefundable, businesses without a significant California tax liability cannot benefit from the incentive it provides. Two types of businesses fall under this category.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: California Community Colleges

Mar 5, 2026 - The  Governor ’s budget increases current ‑year apportionment funding by $89   million Proposition   98 General Fund, reflecting that apportionments costs are coming in higher than projected at budget enactment.
https://lao.ca.gov/Publications/Report/5150

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - The Chancellor ’s Office generally develops its scoring systems without legislative involvement. The CCC Board of Governors adopted the current scoring system in September 2020. Scoring System Includes Three Project Categories.
https://lao.ca.gov/Publications/Report/5159

California Community Colleges Capital Outlay Projects [EdBudget]

Mar 10, 2026 - California Community Colleges Capital Outlay Projects [EdBudget]     a Community college districts issue local general obligation bonds to pay for a share of project costs. b Proposition 51 (2016) bond funds. c The performance criteria phase is the initial phase of this design-build project. d Replacement buildings listed in this category involve adding space. e Center operated
https://lao.ca.gov/Education/EdBudget/Details/1025

The 2026-27 Budget: Department of Developmental Services

Mar 13, 2026 - The department stated that its budget projections for 2026 ‑27 do not incorporate any potential added costs due to the changes in H.R 1. Will the department be able to determine whether its costs increase in the future due to H.R. 1?
https://lao.ca.gov/Publications/Report/5157

The 2026-27 Budget: Cap-and-Invest Expenditure Plan

Feb 10, 2026 - While this rationale is reasonable, this approach is not without trade ‑offs. Most notably, because including state operations expenditures as part of Tier 1 means they receive first priority for available GGRF, adding new activities to this category can have the effect of gradually “crowding out ” other GGRF ‑funded programs and activities.
https://lao.ca.gov/Publications/Report/5114

The 2026-27 Budget: Child Welfare

Mar 3, 2026 - In addition to restructuring foster care maintenance payments, the 2024-25 statutory changes also added two new foster care programs and corresponding rate components: (1)  Strengths Building and Child and Family Determination Program, and (2)  Immediate Needs Program.
https://lao.ca.gov/publications/report/5147