Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - All Bradley-Burns revenue from this transaction would go to the city where the sales office is located. The physical transfer of fuel, however, could occur in other places throughout the state. Some Local Governments Offer Sales Tax Rebates.
https://lao.ca.gov/Publications/Report/5074

Voting in California. [Ballot]

Sep 4, 2025 - To be eligible to register to vote, a person must be a U.S. citi zen, be a resident of California, not currently serving a state or federal prison term for the conviction of a felony or found mentally incompetent to vote by a court, and be at le ast 18 years old.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-007

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - Some local governments in California offer DROP to their employees (for example, the Cities of Los Angeles , San Diego , and Fresno , and the City and County of San Francisco ). The specific design of DROPs vary.
https://lao.ca.gov/Publications/Report/5066

State-Approved CCC Student Housing Construction Projects [EdBudget]

Aug 18, 2025 - In addition to the project costs shown above, CSU's budget includes $4.6 million in state costs for the Imperial Valley College project, while UC's budget includes $51 million in state costs and $186 million in nonstate costs for the Riverside City College project and $50 million in state costs for the Merced College project.
https://lao.ca.gov/Education/EdBudget/Details/772

Local taxes. [Ballot]

Aug 14, 2025 - Documentary Transfer Tax. Long-standing state law permits California ’s 58 counties to impose and collect a tax on the transfer of ownership in real estate. This is known as a documentary transfer tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

Proposition 98 Key Inputs and Outcomes Under 2025-26 Budget Package [EdBudget]

Jul 21, 2025 - Absent suspension, Test 2 would have applied and the guarantee would have been $106.5 billion. c Excludes nontax revenues and transfers, which do not affect the calculation of the guarantee. d As set forth in the State Constitution, reflects change in per capita General Fund plus 0.5 percent. e Includes adjustments to the previous year's maintenance factor for growth in per capita personal income and K-12 attendance as required by the State Constitution.
https://lao.ca.gov/Education/EdBudget/Details/1004

Local taxes. [Ballot]

Jul 1, 2025 - Documentary Transfer Tax. Long-standing state law permits California ’s 58 counties to impose and collect a tax on the transfer of ownership in real estate. This is known as a documentary transfer tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-004

Local taxes. [Ballot]

Jul 1, 2025 - Documentary Transfer Tax. Long-standing state law permits California ’s 58 counties to impose and collect a tax on the transfer of ownership in real estate. This is known as a documentary transfer tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-005

An Update on the Public Health Laboratory System After the Pandemic

Jun 12, 2025 - The state and several local health jurisdictions (LHJs) —mostly counties and a few cities —have laboratories that provide public health laboratory testing services. (When referring to counties and LHJs, we are also referring to these city LHJs.)
https://lao.ca.gov/Publications/Report/5056