The 2026-27 Budget: Department of Justice

Feb 11, 2026 - A large portion of the General Fund support is used to support the Armed and Prohibited Persons System (APPS) enforcement teams, which seize firearms from people prohibited from owning or possessing them.
https://lao.ca.gov/Publications/Report/5118

The 2025-26 Budget: California Department of Corrections and Rehabilitation

Feb 25, 2025 - CDCR Also Continuing to Operate Excess APP and ICF Bed Capacity. As shown in Figure   4 , CDCR is also operating excess capacity in other types of inpatient beds, including 205 APPs, 327  ICFs at both men ’s prisons and state hospitals, 32  APP/ICF beds at women ’s prisons, and 13 APP/ICF beds for the condemned population.
https://lao.ca.gov/Publications/Report/4986

Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - The special rules for vacation homes and business properties only app lied to the first $1  million of combined property value. Proposition  19 narrowed these special rules. The rules now only apply to two types of properties: (1)  homes that a child or grandchild uses as a primary residence and (2)  farms.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

Addressing Chronic Vacancies in Prison Mental Health Care

Feb 23, 2026 - For example, in court documents, CDCR estimated that the staff fill rate for ICF and APP beds in June would have been 98  percent for psychiatrists (instead of 81  percent), 73  percent for psychologists (instead of 52  percent), 105  percent for social workers (instead of 82  percent), and 127  percent for recreational therapists (instead of 101  percent) had all 249  inpatient beds been deactivated that month.
https://lao.ca.gov/Publications/Report/5134

The 2026-27 Budget: California Department of Corrections and Rehabilitation

Feb 23, 2026 - We recommend the Legislature require CDCR to provide it with key information to inform its deliberations about whether the $91  million for separating employee leave cashout payments will be needed in 2029 ‑30 and ongoing.
https://lao.ca.gov/Publications/Report/5137

The 2025-26 Budget: The California State Payroll System IT Project

Mar 7, 2025 - At least 91 processing departments (and, for some processes, nearly all state departments) will need to onboard to CSPS, but there is currently no information about which processing departments will be included in each of the waves.
https://lao.ca.gov/Publications/Report/5011

Property taxes. [Ballot]

Aug 4, 2023 - The special rules for vacation homes and business properties only app lied to the first $1  million of combined property value. Proposition  19 narrowed these special rules. The rules now only apply to two types of properties: (1)  homes that a child or grandchild uses as a primary residence and (2)  farms.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-005

A New Method For Current Year Revenue Forecasting [EconTax Blog]

Sep 20, 2021 - We then repeated this process for every year durin g the period 1990-91  through 2021-22. The results of this analysis are summarized in the graphic below.   Up-To-Date Data Improves Forecast Accuracy.  
https://lao.ca.gov/LAOEconTax/Article/Detail/696

The 2021-22 Budget: Improving Legislative Oversight of Emergency Spending Authorities

Mar 2, 2021 - As discussed above, the Governor ’s budget proposes two new control sections —11 .92 and 11. 91 —that would provide the administration with significant flexibility in spending state, federal, and private funds on COVID ‑ 19 r esponse activities.
https://lao.ca.gov/Publications/Report/4393

Reducing the Destructiveness of Wildfires: Promoting Defensible Space in California

Sep 30, 2021 - A key strategy for reducing home losses during wildfires is for homeowners to maintain an area free of excess or dead vegetation around their homes, known as defensible space.
https://lao.ca.gov/Publications/Report/4457