The 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - These include the 2011 public safety realignment, which created the other forms of county felony supervision, among other changes, and Proposition  47 (2014), which reduced various drug and property crimes from felonies to misdemeanors.
https://lao.ca.gov/Publications/Report/5031

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Multistate and multinational corporations have their California tax liability calculated using a process known as apportionment. Most firms use the Single Sales Factor method, which calculates the percentage of a firm ’s sales that occur in California, and then subjects that percentage of the firm ’s profits to California taxation.
https://lao.ca.gov/Publications/Report/5081/

The 2024-25 Spending Plan: Judiciary and Criminal Justice

Sep 10, 2024 - Such funds are allocated by the state to support trial court operations in counties that collect more property tax than state law allows them to spend on education. This reduction is the same as the revised 2023-24 level.
https://lao.ca.gov/Publications/Report/4924

The 2025-26 Budget: Estimated State Savings From Proposition 47

Feb 26, 2025 - The methodology counts 2013-14 prison admissions for people who were convicted of receiving stolen property. However, this crime was generally not affected by Proposition  36. Similarly, the estimate appears to include all admissions for the lower level theft crimes affected by Proposition  47.
https://lao.ca.gov/Publications/Report/4991

Assessing Community College Programs at State Prisons

Jul 1, 2024 - Proposition  98 funding comes from the state General Fund and certain local property tax revenues. Most Proposition  98 funding is provided to community colleges through “apportionments, ” which is general ‑purpose funding used to pay for instruction and other core operating costs.
https://lao.ca.gov/Publications/Report/4913

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

Feb 25, 2025 - All other people released are placed under the supervision of a county probation officer. Only two components of Proposition  36 relate to serious or violent crimes, meaning only these provisions could impact the parole population.
https://lao.ca.gov/Publications/Report/4986

The 2023-24 Budget: Financing Approaches for Capital Outlay Projects

Feb 28, 2023 - Taxable bonds are projected to have about 7  percent interest rates in fall 2023 —or 1.35  percent higher than tax-exempt bonds. As a result, the annual debt service savings on these taxable bonds is about $5  million more than tax-exempt bonds.
https://lao.ca.gov/Publications/Report/4709