The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - Another Round of Low-Income Housing Tax Credits. The budget authorizes $500  million for the state Low-Income Housing Tax Credit (LIHTC) program. (This amount is in addition to about $130  million in statutorily required state tax credits for the program in 2025-26.) 2025-26 is the seventh consecutive year the Legislature has authorized a $500  million tax credit.
https://lao.ca.gov/Publications/Report/5082

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

May 5, 2025 - Because the California Constitution does not require the state to reimburse local governments for costs to comply with federal law, disagreements have arisen over the years about whether all of the requirements in a given water quality permit are specifically required by federal law or whether they impose ad ditional requirements from the state.
https://lao.ca.gov/Publications/Report/5039

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - Costs for cities and counties might include adding drainage to roads to manage more intense rain events, or modifying water treatment plants located along the coast to accommodate higher sea levels. …And Private Residents and Businesses.
https://lao.ca.gov/Publications/Report/4575

The 2022-23 Budget: The Governor's Housing Plan

Feb 14, 2022 - State Low Income Housing Tax Credits Background State Low ‑Income Housing Tax Credit Program. The state Low ‑Income Housing Tax Credit Program provides tax credits to builders of rental housing affordable to low ‑income households.
https://lao.ca.gov/Publications/Report/4535

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

How Has COVID-19 Affected Renters and Homeowners?

Jan 19, 2021 - We hope that by shedding light on how COVID ‑19 has added to the financial stress of renters, we can inform policy solutions to help renters through this crisis. In particular, the state and local governments will soon have to determine how to allocate recently authorized federal funding for emergency rental assistance.
https://lao.ca.gov/Publications/Report/4312