The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - Budget Package Authorizes General Fund Backfill of Local Property Tax Losses from Los Angeles Wildfires. Chapter  2 of 2025 (AB  100, Gabriel) authorizes DOF to provide a General Fund backfill to local governments within Los Angeles County for property tax revenue losses in 2024-25 and 2025-26 resulting from the January 2025 wildfires.
https://lao.ca.gov/Publications/Report/5082

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - Proposition  218 amended the Constitution to require voter approval for new or increased local taxes, assessments, and property-related fees. However, for certain property-related services —water, sewer, and refuse collection —local governments can raise fees without voter approval unless a majority of affected property owners submit written protests (majority protest).
https://lao.ca.gov/Publications/Report/5039

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - These trends will be even more severe in some inland counties. For example, in Fresno County, the historical trends of five days of extreme heat per year are projected to increase to 29 days annually between 2035 and 2064 and 43 days annually between 2070 and 2099.
https://lao.ca.gov/Publications/Report/4575

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - These changes could affect the value of commercial property and over time lead to deceleration in local government property tax revenue growth. These unknowns create an unprecedented degree of uncertainty about the economic outlook of local governments.
https://lao.ca.gov/Publications/Report/4428

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board [Publication Details]

May 5, 2025 - In this budget post, we discuss a municipal stormwater mandate issued by the Santa Ana Regional Water Quality Control Board in 2009 for local governments in Orange County.
https://lao.ca.gov/Publications/Detail/5039

The 2025-26 Budget: Oversight of Encampment Resolution Funding

Mar 5, 2025 - The purpose of ERF is to provide competitive grants to cities, counties, and CoCs to address “critical encampment concerns ” in their communities and transition individuals to “safe and stable housing, ” with a focus on permanent housing.
https://lao.ca.gov/Publications/Report/5007

The 2025-26 Budget: State Mandates—Regional Water Quality Control Boards

May 30, 2025 - San Diego Regional Water Quality Control Board ’s Order in South Orange County. CSM determined that several of the requirements in the permit issued by the regional board in 2009 constitute state-reimbursable mandates for Orange County, Orange County Flood Control District, and the cities of South Orange County that are within the San Diego region.
https://lao.ca.gov/Publications/Report/5054

Climate Change Impacts Across California - Housing

Apr 5, 2022 - For example, over the past decade, six out of ten of the state ’s fastest growing counties have been in the Central Valley and Inland Empire, which are regions that are a comparatively high risk of excessive heat.
https://lao.ca.gov/Publications/Report/4584

The 2022-23 Budget: The Governor's Housing Plan

Feb 14, 2022 - All manufactured homes sold new on or after July  1,  1980 pay local property tax and are not subject to the annual fee.  Therefore, over time, the number of manufactured homes registered annually have declined.
https://lao.ca.gov/Publications/Report/4535

The 2024-25 Budget: Juvenile Custodial Interrogation Mandate

May 28, 2024 - Furthermore, statewide costs could be affected by other factors that remain uncertain, such as ch anges in the number of counties that choose to file reimbursable claims and the extent to which counties include law enforcement or indirect costs in their claims.
https://lao.ca.gov/Publications/Report/4910