How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - As Figure  3 shows, homeowners between ages 55 and 75 tend to be less likely to sell their homes than other homeowners, both younger and older. Because of this, as more and more homeowners fall into this age group, home sales have slowed.
https://lao.ca.gov/Publications/Report/3693

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - From 2015-2018, according to a rigorous third-party evaluation , LA:RISE participants had higher earnings and employment while working at an ESE but did not see long-term benefits after the transitional job ended.
https://lao.ca.gov/Publications/Report/5018

Hearing Concerning Propositions 30, 31, 38, and 39 [Publication Details]

Aug 8, 2012 - Hearing Concerning Propositions 30, 31, 38, and 39 [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/2649

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - High Recapture Rate Can be Seen as a Feature … On one hand, high recapture rates can be seen as not a significant issue, and even a sign that the program is working as intended: Companies are incentivized by a tax break if they manage to achieve agreed-upon job and investment targets, but if they fail to do so, the state incurs no expense since the credit is never claimed or is paid back to the state.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Property owners seeking tax relief under Proposition  19 must file a claim with the county in which the new (replacement) residence is located. After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - For example, when CDTFA seizes a retailer ’s noncompliant products, this counts as one seizure, regardless of the total amount of product seized. Can the administration provide workload measures that account for some of these limitations?
https://lao.ca.gov/Publications/Report/4966

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The administration could have avoided imposing these costs on the General Fund by adjusting CDTFA ’s appropriation from the Cannabis Tax Fund, but it has not yet done so. Using Resources Efficiently.
https://lao.ca.gov/Publications/Report/5132

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The amount set aside by Proposition  2 for reserves and debt payments would decline by $0.8  million due to the increase in non-capital gains revenue. The state could use the resulting $8  million to fund roughly 800 child care slots.
https://lao.ca.gov/Publications/Report/4040

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations

Feb 14, 2019 - As illustrated by the examples, the choice between the year-over-year method and the base year method could have substantial fiscal effects as soon as 2020 ‑21. These effects likely would grow over time.
https://lao.ca.gov/Publications/Report/3939

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Set aside $20  million for smallest applications (less than $2  million each). Set aside $15  million to be awarded competitively to large applications (more than $10  million), with each applicant receiving, at most, an additional $10  million.
https://lao.ca.gov/Publications/Report/4327