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 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Retail sales to law enforcement agencies and active or retired peace officers, as well as those that total less than $5,000 per quarter, are exempt from this tax. Entities paying this tax are required to submit an electronic return and pay taxes quarterly, no later than the q uarter after the sales were made.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 California Spending Plan: Judiciary and Criminal Justice

Oct 24, 2025 - 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 spe nd on education. This reduction is $11  million more than the revised 2024-25 level.
https://lao.ca.gov/Publications/Report/5085

The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 20, 2024 - The 2011 realignment shifted a portion of annual state sales tax revenue —which is expected to be over $2  billion in 2024 ‑25 —to counties to support the PRCS population as well as other adult criminal justice populations that were realigned in 2011.
https://lao.ca.gov/Publications/Report/4849

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - These five funds include: (1)  Dealers ’ Record of Sale (DROS) Special Account, (2)  Firearms Safety and Enforcement Special Fund, (3)  Firearm Safety Account, (4)  Ammunition Safety and Enforcement Special Fund, and (5)  Ammunition Vendors Special Account.
https://lao.ca.gov/Publications/Report/5118

The 2026-27 Budget: Department of Justice [Publication Details]

Feb 11, 2026 - In this post, we provide an overview of the Governor's proposed 2026-27 budget for the Department of Justice and analyze several proposals to fund the department's firearm-related workload.
https://lao.ca.gov/Publications/Detail/5118

The 2023-24 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population

Feb 23, 2023 - The 2011 realignment shifted a portion of annual state sales tax revenue —which is expected to be nearly $2  billion in 2023 ‑24 —to counties to support the PRCS population as well as other adult criminal justice populations that were realigned in 2011.
https://lao.ca.gov/Publications/Report/4703

The 2025-26 Budget: Department of Justice

Feb 19, 2025 - These five funds include: (1)  Dealers ’ Record of Sale (DROS) Special Account, (2)  Firearms Safety and Enforcement Special Fund, (3)  Firearm Safety Account, (4)  Ammunition Safety and Enforcement Special Fund, and (5)  Ammunition Vendors Special Account.
https://lao.ca.gov/Publications/Report/4972

Retail Theft in California: Looking Back at a Decade of Change

Jun 12, 2025 - In addition, county increases in retail theft during the pandemic era (which we measure as changes between 2019 and 2023) were primarily concentrated in larger counties, particularly Los Angeles, Alameda, Sacramento, and San Mateo Counties.
https://lao.ca.gov/Publications/Report/5055