Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

Local taxes. [Ballot]

Aug 14, 2025 - In those cases, the county and city each receives 27.5 cents per $500. Counties and cities can use revenues from documentary transfer taxes for any governmental purpose. All counties in California, except for one, impose a documentary transfer tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

Local taxes. [Ballot]

Jul 1, 2025 - Counties and cities can use revenues from documentary transfer taxes for any governmental purpose. All counties in California, except for one, impose a documentary transfer tax. (This one county is San Francisco, which instead imposes the tax discussed in the next paragraph.)
https://lao.ca.gov/BallotAnalysis/Initiative/2025-005

Local taxes. [Ballot]

Jul 1, 2025 - Counties and cities can use revenues from documentary transfer taxes for any governmental purpose. All counties in California, except for one, impose a documentary transfer tax. (This one county is San Francisco, which instead imposes the tax discussed in the next paragraph.)
https://lao.ca.gov/BallotAnalysis/Initiative/2025-004

January 2025 Los Angeles Wildfires Impact on Local Property Tax Revenues [EconTax Blog]

Feb 10, 2025 - Property Tax Revenues Reduced. This reduction in assessed values will correspondingly reduce property tax payments by $100 million to $200 million in 2025-26. These property tax revenues would have gone to the County and City of Los Angeles and the cities of Pasadena and Sierra Madre, as well as a number of local school districts and special districts.
https://lao.ca.gov/LAOEconTax/Article/Detail/819

Community Land Trust Property Tax Exemption

Dec 20, 2024 - These results are somewhat limited, as some counties responded in some years and not others and other counties did not respond at all. That being said, the data do not point to any clear trend, either in the number of community land trust properties or the number of such properties claiming a property tax exemption.
https://lao.ca.gov/Publications/Report/4946

Limiting pay for administrators at hospitals and physician groups. [Ballot]

Sep 22, 2025 - For example, it could reduce state tax revenue, much of which comes from income ta xes. This effect could be offset, however, if affected entities increase the pay of other staff, hire more workers, or increase charity care services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-009

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - One notable outlier to this pattern is a report from the Los Angeles County Economic Development Corporation, who cla im to find a small fiscal benefit associated with the film tax credit. The Los Angeles County Economic Development Corporation estimates, however, very likely are overstated.
https://lao.ca.gov/Publications/Report/5000

Increasing Transparency of County Office of Education Spending

Mar 14, 2024 - (For  example, with special education funding that is transferred to school districts and certain local property tax transferred to trial courts.) In addition, COEs conduct a wide range of activities with LCFF —their primary state funding source.
https://lao.ca.gov/Publications/Report/4883

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

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5074