The State Appropriations Limit

Apr 21, 2021 - Like the state, local governments calculated their appropriations subject to the limit for the base year of 1978 ‑79. Local governments determined proceeds of taxes, including their local property tax collections, and subventions they received from the state.
https://lao.ca.gov/Publications/Report/4416

The 2025-26 Budget: Overview of the Spending Plan

Oct 16, 2025 - After the special session, the sections were amended to allow funds to be used to reimburse local governments through June 2026 for (1)  unmet response and recovery costs, and (2)  lost property tax revenue.
https://lao.ca.gov/Publications/Report/5079

The 2021-22 Budget: Overview of the Spending Plan (Final Version)

Oct 27, 2021 - CWDB = California Workforce Development Board; CDE = California Department of Education; COLA = cost ‑of ‑living adjustment; GF = General Fund; CDFA = California Department of Food and Agriculture; CDTFA = California Department of Tax and Fee Administration; CTC = Commission on Teacher Credentialing; DCC = Department of Cannabis Control; DFPI = Department of Financial Protection
https://lao.ca.gov/Publications/Report/4448/1

The 2021-22 California Spending Plan: The State Appropriations Limit

Aug 30, 2021 - (The figure also shows excess revenues, which are calculated over a two-year period.) Figure 1 Estimates of Appropriations Limit in the 2021 ‑22 Budget Act Governor ’s Budget Appropriations subject to the limit 110,337 Excess Revenues ‑16,248 Governor ’s Budget.
https://lao.ca.gov/Publications/Report/4449

The Definition of Qualified Capital Outlay for the State Appropriations Limit

Feb 18, 2022 - Appropriations subject to the limit are calculated by taking proceeds of taxes and reducing them by excluded spending. Statutory Definition of Qualified Capital Outlay. One important SAL exclusion is qualified capital outlay.
https://lao.ca.gov/Publications/Report/4547

The 2021-22 Budget: The Governor’s Suspension Proposal

Jan 29, 2021 - Recent budgets have used funding from Proposition  56, which established a higher tax on tobacco products, to increase provider payments in Medi ‑Cal. If the suspensions went into effect, most of these payment increases would cease.
https://lao.ca.gov/Publications/Report/4328

The 2022-23 Budget: State Appropriations Limit Implications

Mar 30, 2022 - For instance, asking for a change to the calculation of districts’ limits—like the changes made to city, county, and special district limits under Proposition 111—would maintain spending limits for schools while providing greater flexibility in the calculation of those limits.
https://lao.ca.gov/Publications/Report/4583

Rethinking California's Reserve Policy

Apr 10, 2025 - Proposition  4 sets up a system in which all tax revenues —with only limited exceptions —are counted at some level of government (for example, the state, or a city, county, or school district). Funds transferred between these entities of government are counted at some part of the structure.
https://lao.ca.gov/Publications/Report/5028

The 2021-22 Budget: Overview of the Governor's Budget

Jan 10, 2021 - Each year, the state calculates the minimum guarantee using a set of formulas in the State Constitution. The guarantee encompasses state General Fund revenue as well as local property tax revenue. Compared with the estimates in the June 2020 budget plan, the administration revises its estimates of the guarantee up $1.9  billion (2.4  percent) in 2019 ‑20 and $11.9  billion (16.8  percent) in 2020 ‑21.
https://lao.ca.gov/Publications/Report/4309

Flexible Funding to California in the American Rescue Plan

Mar 23, 2021 - We estimate California ’s state government will receive about $26  billion of this total, although this number will change slightly depending on the specific unemployment estimates used in the calculation.
https://lao.ca.gov/Publications/Report/4407