The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - State Revenues Realigned to Counties Portion of State Sales Tax Revenue Shifted to Counties to Pay for Three Felony Populations. As a part of the 2011 realignment legislation, the state shifted a portion of sales tax revenue to counties to pay for their increased costs associated with managing the three felony populations.
https://lao.ca.gov/Publications/Report/5191

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways [Publication Details]

Jun 30, 2026 - The state also shifted a portion of tax revenues to counties to cover the additional costs. These changes were part of a larger shift of responsibilities known as the 2011 realignment. Pursuant to Chapter 96 of 2023 (AB 1080, Ta), this report provides information on how various aspects of the realignment of adult felony populations have been implemented and evaluates the results.
https://lao.ca.gov/Publications/Detail/5191

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. 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 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Moves Financial Institutions to Single Sales Factor Apportionment. 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 2025-26 Budget: SB 678 County Probation Grant Program

Apr 11, 2025 - The growth adjustment would be based on the growth of 2011 realignment revenue provided to the counties. Because the 2011 realignment shifted responsibility for various correctional populations from the state to the counties, it also shifted a portion of sales tax revenue to counties to support this workload.
https://lao.ca.gov/Publications/Report/5031

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 - Second, it requires that people are generally given the option of treatment in lieu of incarceration in county jail or state prison. Accordingly, the number of people that reach prison under Proposition  36 for drug possession is likely to be substantially smaller than the number of people that were sentenced to prison for drug possession prior to the passage of 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