Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Specifically, when a local emergency is declared by a city, county, or city/county governing body, CESA requires the emergency to be reviewed every 60 days by the governing body until the local emergency is terminated.
https://lao.ca.gov/Publications/Report/5029

State Assistance to Businesses in Response to COVID-19

Jan 4, 2024 - Smaller metro areas —like Ukiah, Crescent City, and Truckee —received much less in both types of assistance. One outlier in this trend is Napa, which received considerably more PPP ‑related loan forgiveness per business than any other area of any size.
https://lao.ca.gov/Publications/Report/4824

Update on Los Angeles’ Bid for the 2024 Olympics

Mar 23, 2017 - For example, LA  2024 will use funding from the IOC to hire contractors to make temporary improvements to venues, those contractors will buy supplies, and their employees will buy groceries and other goods and services.
https://lao.ca.gov/Publications/Report/3622

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - We do not know how much of the recent revenue decline is due to greater tax avoidance and how much is due to lower actual tobacco consumption. To the extent that tax avoidance could be a large part of the story, the size of the revenue loss highlights the importance of efforts to enforce tobacco tax laws.
https://lao.ca.gov/Publications/Report/4966

The 2018-19 Budget: Administration of the 2017 Housing Package

Feb 8, 2018 - In addition, the number of real estate documents recorded in any year-and, in turn, the amount of SB 2 revenue raised-depends on how much building, lending, and other economic activity is occurring in California.
https://lao.ca.gov/Publications/Report/3746

The 2025-26 Budget: State Departments’ Operational Efficiencies (Control Sections 4.05 and 4.12)

Feb 19, 2025 - Affected Funding Sources Expenditures from what specific “other funds, ” if any, are expected to be reduced and by how much? What effect, if any, will identified savings to special funds expenditures have on fees and taxes levied to support the funds?
https://lao.ca.gov/Publications/Report/4975

Considering Changes to Streamline Local Housing Approvals

May 17, 2016 - There is good reason to believe that local communities do not fully account for these costs when deciding how much housing to build. Change Will Be Difficult. California ’s rapidly rising housing costs pose a difficult dilemma for state policy makers.
https://lao.ca.gov/Publications/Report/3470

The 2025-26 Budget: Department of Financial Protection and Innovation

Apr 3, 2025 - For example, the proposed increase in new franchise registration fees —from $675 to $1,865 —would set California fees at much higher levels than other states. In other states with franchise registration fees, new franchise registration fees range from $250 to about $750.
https://lao.ca.gov/Publications/Report/5025

The Property Tax Inheritance Exclusion

Oct 9, 2017 - By 2030, home  1 ’s bill would be one ‑third as much as home  2 ’s bill. In the absence of the inheritance exclusion, when home  1 passes to the original owner ’s child it would be reassessed. This would erase much of the difference in property tax payments between home  1 and home  2.
https://lao.ca.gov/Publications/Report/3706

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - As such, if the Legislature wishes to have substantively more reserves available when responding to downturns or other emergencies, we would recommend also changing the formulas that set aside funds each year to increase how much is saved.
https://lao.ca.gov/Publications/Report/4951