Community Land Trust Property Tax Exemption

Dec 20, 2024 - These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all. That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption.
https://lao.ca.gov/Publications/Report/4946

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

Feb 19, 2026 - Additionally, Chapter  712 required Los Angeles County to print a disclosure on tax bills that provides a “brief summary ” of both the property tax relief under Proposition  19 and Chapter  712 ’s property tax deferment provisions.
https://lao.ca.gov/Publications/Report/5130

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

Feb 19, 2026 - The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5130

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - One notable outlier to this pattern is a report from the Los Angeles County Economic Development Corporation, who cla im to find a small fiscal benefit associated with the film tax credit. The Los Angeles County Economic Development Corporation estimates, however, very likely are overstated.
https://lao.ca.gov/Publications/Report/5000

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/

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. 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/Report/5094

Sales Tax Exemption for Bunker Fuel [Publication Details]

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5094

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Background Cannabis Tax Program. CDTFA ’s Cannabis Tax Program administers a 15  percent excise tax on retail sales of cannabis products. Some of the revenues from this tax pay for CDTFA ’s administration of the program, including enforcement activities.
https://lao.ca.gov/Publications/Report/5132