The 2026-27 Budget: County Administration and H.R. 1 Implementation [Publication Details]

Mar 5, 2026 - The 2026-27 Budget: County Administration and H.R. 1 Implementation [Publication Details] Description: In this brief, we assess the Governor's proposed funding for county administration of Medi-Cal and CalFresh in response to H.R. 1 and provide related recommendations.
https://lao.ca.gov/Publications/Detail/5149

The 2026-27 Budget: County Administration and H.R. 1 Implementation

Mar 5, 2026 - …While Counties Face Multiple Cost Pressures. H.R.  1 also puts strain on county finances. As counties take on an estimated $190  million in new annual CalFresh administrative costs due to H.R.  1, state revenues provided to counties through 1991 realignment do not automatically adjust upward to account for these additional costs, beyond normal growth in revenues.
https://lao.ca.gov/Publications/Report/5149

How Will the Changing Landscape Affect California’s Health Care System?

May 4, 2026 - Stakeholders have anecdotally noted that some county boards are currently weighing such actions. Counties also coul d explore raising more revenue, though they face certain limitations to do so. For  example, counties must gain voter approval to levy new taxes or increase existing taxes.
https://lao.ca.gov/Publications/Report/5180

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [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/5170

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

Jun 30, 2026 - Ultimately, though, both realignments relied on tax and fee increases to fund realignment costs, as explained below. In 1991, the State Provided Counties With New Tax Revenues for Realignment Costs. To  pay for counties ’ increased costs for carrying out program responsibilities, the state dedicated two revenue sources to 1991
https://lao.ca.gov/Publications/Report/5191

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 11, 2026 - Annual Report on Tax Exemptions for Medicinal Cannabis [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/5189

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 11, 2026 - Annual Report on Tax Exemptions for Medicinal Cannabis June 11, 2026 Annual Report on Tax Exemptions for Medicinal Cannabis Statutory Data Reporting Requirement. Chapter  920 of 2024 (AB  2555, Quirk-Silva) renewed an existing tax exemption for certain donations of medical cannabis products.
https://lao.ca.gov/Publications/Report/5189

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - Annual reduction of $49  million to transportation funding that the state provides to cities and counties for work on their local streets and roads. State transportation funding suballocated to cities and counties for these purposes is projected to be around $3.9  billion annually —meaning this proposal would result in a reduction of about 1   percent each year.
https://lao.ca.gov/Publications/Report/5139

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

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