Results from the past 5 years


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Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - In some years, the state could face add itional cost pressures to provide money to schools to offset their revenue losses. Effects on County Administrative Costs. County governments administer the property tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

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

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

Property taxes. [Ballot]

Aug 4, 2023 - In some years, the state could face add itional cost pressures to provide money to schools to offset their revenue losses. Effects on County Administrative Costs. County governments administer the property tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-005

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 [Publication Details]

Jan 1, 2026 - As we release publications aimed at addressing the 2026-27 budget situation, we will add them to this index page.
https://lao.ca.gov/Publications/Detail/5107

The 2026-27 Budget: Community College Facilities

Mar 17, 2026 - After addressing life safety projects, the Chancellor ’s Office then allocates 65  percent of the remaining funding for modernization projects that renovate existing space and 35  percent for growth projects that add new space.
https://lao.ca.gov/Publications/Report/5159

The 2026-27 Budget: Proposed Zero-Emission Vehicle Incentive

Feb 24, 2026 - Finally, we have concerns that the creation of a new program adds complexity and potential duplication. In light of these factors and the constrained state budget condition, we recommend the Legislature reject the proposal.
https://lao.ca.gov/Publications/Report/5140

Special taxes. [Ballot]

Jan 27, 2026 - This could add several pages to the VIG and increase state printing and mailing costs by a few hundred thousand dollars per qualified initiative. Reimbursement Costs to State Auditor When Proposed Initiatives Fail.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Major Higher Education Budget Developments [EdBudget]

Nov 12, 2025 - September Revisions: Chapters 104 and 745 Adds funding for several new one-time higher education initiatives. Redirects funding from two previous CCC initiatives to new CCC initiatives. Uses Proposition 2 bonds (rather than UC revenue bonds) to support an intersegmental student housing project involving Cabrillo College and UC Santa Cruz.
https://lao.ca.gov/Education/EdBudget/Details/1024