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

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

Updating the California Necessities Index

Aug 14, 2025 - We consider the most common price indices specific to California: the California Consumer Price Index for Urban Consumers (CA CPI ‑U) and the California Consumer Price Index for Wage and Clerical Workers (CA CPI ‑W).
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Maritime Fuel Prices. According to Ship & Bunker , the average price of marine gas oil (a major type of maritime fuel) at the ports of Los Angeles and Long Beach was $781 per metric ton in October 2025.
https://lao.ca.gov/Publications/Report/5094

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

Sales Tax Exemption for Bunker Fuel [Publication Details]

Nov 19, 2025 - Chapter 442 of 2023 (AB 543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Detail/5094

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options The 2022-23 Budget Fuel Price and Other Fiscal Relief Options Summary. In response to increasing prices across the economy —particularly fuel prices —the Legislature is considering a number of policies for providing fiscal relief to Californians.
https://lao.ca.gov/Publications/Report/4597

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - Slightly Lower Prices at the Pump. Available  evidence suggests that lower excise taxes likely would result in lower retail prices. The exact effect on retail prices is uncertain, but most of the change in the tax rate likely would be passed through to prices at the pump.
https://lao.ca.gov/Publications/Report/4528

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Control Sections 90.00 and 90.01 During the special session called by the Governor, the Legislature added Control Sections 90.00 and 90.01 to the 2024-25 Budget Act providing up to $2.5  billion one-time from the General Fund for response and recovery costs related to the January 2025 Southern California wildfires.
https://lao.ca.gov/Publications/Report/5081

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - In some areas, the unpredictability of inflation —swings in the rate of growth of prices —can pose greater issues. If inflation is high, but stable, contractors and developers can plan for it and account for growth in prices in projections.
https://lao.ca.gov/Publications/Report/4647