Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

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

The 2026-27 Budget: How to Use One-Time Revenue Improvements [Publication Details]

Feb 20, 2026 - The 2026-27 Budget: How to Use One-Time Revenue Improvements [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/5133

The 2026-27 Budget: How to Use One-Time Revenue Improvements

Feb 20, 2026 - The 2026-27 Budget: How to Use One-Time Revenue Improvements The 2026-27 Budget How to Use One-Time Revenue Improvements Recent stock market performance continues to boost income tax collections. In our Fiscal Outlook , we strongly advised the Legislature to treat near-term strength in tax collections as temporary because we expect these gains to reverse.
https://lao.ca.gov/Publications/Report/5133

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

Time limits, environmental reviews, and judicial reviews for certain types of infrastructure projects. [Ballot]

Dec 10, 2025 - The reviewing agency, known as the lead agency, could be part of local government (such as a city planning department) or state government (such as the California Department of Transportation). In some cases, the project applicant and the lead agency could be the same entity.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-023

The Bay-Delta Plan and Voluntary Agreements: Ensuring Effective Legislative Oversight

Mar 18, 2026 - Curtailment Orders (State). When water supplies become critically low, such as during droughts, SWRCB can issue curtailment orders that temporarily reduce how much water users can divert. SWRCB applies these rules based on seniority, curtailing junior rights holders before senior rights  holders.
https://lao.ca.gov/Publications/Report/5163

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - How Is a Property Tax Bill Calculated? Each annual property tax bill is equal to the taxable value of the property multiplied by the property tax rate. The typical property tax rate is 1.1  percent. In the year a new owner takes over a property, its taxable value typically is its purchase price.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Figure 1 Distribution Priority for Excise Tax Revenue Funding Priority Order Maximum Annual Amount (In Millions) Department $75.0 BSCC California Violence Intervention and Prevention (CalVIP) Grant Program which provides competitive grants for violence prevention activities.
https://lao.ca.gov/Publications/Report/4970

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - In this post, we provide an update and comments on the implementation of a new firearm and ammunition tax that went into effect beginning July 2024.
https://lao.ca.gov/Publications/Detail/4970