The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Chapter  712 required Los Angeles County to defer (pause) property owners ’ property tax payments (without penalty or interest) while their claim was being processed. Chapter  712 required property owners to request a deferment from the county within one year of receiving their first tax bill for the property, but before January 1, 2024.
https://lao.ca.gov/Publications/Report/5130

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

Fixing Unemployment Insurance

Dec 2, 2024 - This means that businesses could face a perpetually outstanding federal loan, on which the state must make interest payments. These interest costs will be significant, likely around $1  billion per year, and paid by the state ’s taxpayers.
https://lao.ca.gov/Publications/Report/4943

Community Land Trust Property Tax Exemption

Dec 20, 2024 - The Board of Equalization has requested information from counties about community land trust properties each year since 2020. Results from this survey are summarized in Figure  1. These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all.
https://lao.ca.gov/Publications/Report/4946

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - One additional way to limit payment delays would be to review whether past employer disputes frequently delay claims and reassess this practice if it furthers no clear state interest. Assess Surcharge to Discourage Unsubstantiated Disputes and Appeals.
https://lao.ca.gov/Publications/Report/4615

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - This suggests that, despite a fair amount of interest among businesses, the credit could have been set at a higher value without exhausting the $ 100   m illion allocation. Recommendation Expand Governor ’s Proposal.
https://lao.ca.gov/Publications/Report/4327

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - BSCC = Board of State and Community Corrections; CDE = California Department of Education; JC = Judicial Council; DOJ = Department of Justice; and OES  =  Governor ’s Office of Emergency Services. Chapter  231 Requires Start-Up Loan for CDTFA.
https://lao.ca.gov/Publications/Report/4970

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Although an interesting exposition, the above comparisons do not provide a perfect estimate of the relative gender and ethnic diversity within the film tax credit and its contribution to overall representation in the motion picture industry.
https://lao.ca.gov/Publications/Report/5036

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - When interest rates are high, the cost of borrowing also is high, but the opposite is true when interest rates are low. The actual cost of borrowing depends on the market conditions when the bonds are sold.
https://lao.ca.gov/Publications/Report/4331

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This accounts for 926.7 positions spread across the following departments: Office of Inspector General, Department of Fish and Wildlife, Department of Parks and Recreation, Department of Pesticide Regulation, State Water Resources Control Board, Department of Toxic Substances Control, Department of Industrial Relations, Department of Food and Agriculture, and Department of Veteran Affairs.
https://lao.ca.gov/Publications/Report/5081/