The 2021-22 Budget: State Board of Equalization

Feb 23, 2021 - A backlog in the Legal Entity Ownership Program. A case management backlog for the Taxpayers ’ Rights Advocate. Governor ’s Proposed 2021 ‑22 Appropriation 30   Percent Higher Than 2019 ‑20 Spending.
https://lao.ca.gov/Publications/Report/4385

Improving California’s Response to the Environmental and Safety Hazards Caused by Abandoned Mines [Publication Details]

Aug 4, 2020 - In the second section of the report, we discuss key challenges to systematically remediating AMLs, such as a lack of a centralized statewide approach, land ownership issues, and lack of funding. In the third and final section, we recommend steps the Legislature could take to improve California’s approach to addressing the threats to public health and the environment caused by AMLs.
https://lao.ca.gov/Publications/Detail/4258

Excess ERAF: A Review of the Calculations Affecting School Funding

Mar 6, 2020 - In 2004 ‑05, the state began directing county auditors to use funding in ERAF to reimburse cities and counties for a reduction in their Vehicle License Fee (VLF) revenue. (The VLF is a tax on vehicle ownership and a longstanding source of revenue for cities and counties.
https://lao.ca.gov/Publications/Report/4193

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

The 2024-25 Budget: Insolvency Risks for Environmental and Transportation Special Funds

Feb 27, 2024 - The five jurisdictions are Los Angeles County and the Cities of Los Angeles, Oakland, San Diego, and San Francisco. Because these statutory pay increases are wholly dependent on decisions made by the five local governments, actual pay increases for CHP officers could be higher or lower than current assumptions—potentially impacting MVA cost pressures in future years.
https://lao.ca.gov/Publications/Report/4858

The 2024-25 California Spending Plan: Resources and Environmental Protection

Sep 12, 2024 - The CNRA plan discusses exploring transferring ownership of the Wild Cherry Canyon parcels to State Parks to be managed as an extension of Monta ña de Oro State Parks. Implementation of SB  1137 An adjustment to the budget package adopted in August 2024 provides $14.9  million from the Oil, Gas and Geothermal Administrative Fund in 2024 ‑25 —increasing to $20.6
https://lao.ca.gov/Publications/Report/4928

Rethinking California's Reserve Policy

Apr 10, 2025 - Proposition  4 sets up a system in which all tax revenues —with only limited exceptions —are counted at some level of government (for example, the state, or a city, county, or school district). Funds transferred between these entities of government are counted at some part of the structure.
https://lao.ca.gov/Publications/Report/5028

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - Military retirement benefits may be transferred to a surviving family member in the form of a military survivor partial benefit. Veterans in California . About 1.4  million veterans live in California.
https://lao.ca.gov/LAOEconTax/article/Detail/820

The 2025-26 Budget: Partial Income Tax Exclusion for Military Retirement Income [EconTax Blog]

Feb 13, 2025 - Military retirement benefits may be transferred to a surviving family member in the form of a military survivor partial benefit. Veterans in California . About 1.4  million veterans live in California.
https://lao.ca.gov/LAOEconTax/Article/Detail/820

The 2024-25 Budget: Department of Justice

Feb 9, 2024 - For example, $87  million was transferred to these four funds in 2022-23. State law specifies what types of litigation proceeds can be transferred into these funds and provides guidelines on how these proceeds are to be used.
https://lao.ca.gov/Publications/Report/4831