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

Oct 22, 2025 - Chapter  2 of 2025 (AB  100, Gabriel) authorizes DOF to provide a General Fund backfill to local governments within Los Angeles County for property tax revenue losses in 2024-25 and 2025-26 resulting from the January 2025 wildfires.
https://lao.ca.gov/Publications/Report/5082

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - Local governments that rely more heavily on TOT revenues —meaning TOT makes up a larger share of overall revenue sources —likely have seen larger revenue declines than those that rely on other revenues.
https://lao.ca.gov/Publications/Report/4428

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

May 5, 2025 - The California Constitution requires the state to reimburse local governments when (1)  new state laws or regulations mandate that they implement a new program or higher level of service and (2)  the local government does not have offsetting revenues —such as fees or federal funds —available to cover the associated costs.
https://lao.ca.gov/Publications/Report/5039

The 2025-26 Budget: State Mandates—Regional Water Quality Control Boards

May 30, 2025 - (Although the commission also found certain activities to be mandates for the Riverside County Flood Control and Water Conservation District, it determined that the district’s associated costs were not reimbursable by the state because the district had offsetting revenues to pay for them.)
https://lao.ca.gov/Publications/Report/5054

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 - If the Legislature were to determine that the AHSC Program were a much higher priority than other programs receiving GGRF revenue, the continuous appropriations could be reset accordingly. Are One ‑Time General Fund Revenues Better Allocated to Housing Programs Without Ongoing Revenue Source?
https://lao.ca.gov/Publications/Report/4535

The 2022-23 Budget: The Governor’s Homelessness Plan

Feb 9, 2022 - The SAL constrains how the Legislature can spend revenues that exceed a specific threshold. Given recent revenue growth, the SAL has become an important consideration in the state budget process and will continue to constrain the Legislature ’s choices in this year ’s budget process.  
https://lao.ca.gov/Publications/Report/4521

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

The 2022-23 Budget: Municipal Stormwater and Urban Runoff Discharges Mandate

Feb 28, 2022 - This uncertainty exists because the State Controller ’s Office (SCO) audits mandate reimbursement claims and, when appropriate, disallows claims it finds to be improper and/or reduces claims when it identifies offsetting local revenues that should be applied.
https://lao.ca.gov/Publications/Report/4565