Cannabis Tax Revenue Update: November 2023 [EconTax Blog]

Nov 30, 2023 - Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax. Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022.
https://lao.ca.gov/LAOEconTax/Article/Detail/790

Property tax assessment. [Ballot]

Aug 22, 2019 - Counties Administer the Property Tax.  County assessors determine the taxable value of property. Statewide, county spending for assessors ’ offices totals around $600  million each year. California Taxes Personal Income.  
https://lao.ca.gov/BallotAnalysis/Initiative/2019-003

Proposition 25 [Ballot]

Nov 3, 2020 - These resources would likely be redirected to other county activities. Impact on State and Local Tax Revenues. This proposition would impact both state and local tax revenues. On the one hand, it would reduce state and local tax revenues.
https://lao.ca.gov/BallotAnalysis/Proposition?number=25&year=2020

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - Cities and counties that allow commercial cannabis activity typically levy taxes on businesses at every stage of the supply chain. We estimate that the average cumulative local tax rate over the whole supply chain—including local business taxes—is roughly equivalent to a 14 percent tax on retail sales.
https://lao.ca.gov/Publications/Report/4124

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 2024-25 Budget: Department of Social Services Immigration and Equity Programs

Mar 15, 2024 - TPS immigration services provides legal training and technical assistance to county public defender offices, removal defense services, and legal services for deported veterans. Governor ’s Budget Proposes Elimination of TPS Immigration Services Funding.
https://lao.ca.gov/Publications/Report/4885

The 2023-24 California Spending Plan: Human Services

Nov 6, 2023 - Figure  3 shows the 3.6  percent increase will raise grants for all AU sizes in high-cost counties to between 45  percent and 49  percent of the FPL for a family one person larger than the AU size, and to slightly lower levels for families in lower-cost counties.
https://lao.ca.gov/Publications/Report/4812/2

The 2024-25 Budget: California State Library

Mar 13, 2024 - In California, local public libraries can be operated by counties, cities, special districts, or joint power authorities. Usually the local government operator designates a central library to coordinate activities among all the library branches within a jurisdiction.
https://lao.ca.gov/Publications/Report/4882

Proposition 21 [Ballot]

Nov 3, 2020 - Yes/No Statement A YES vote on this measure means: State law would allow cities and counties to apply more kinds of rent control to more properties than under current law. A NO vote on this measure means: State law would maintain current limits on rent control laws cities and counties can apply.
https://lao.ca.gov/BallotAnalysis/Proposition?number=21&year=2020

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