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 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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Figure  3 shows how credits have been allocated across sectors over the last five years. Of the $1.2  billion in awards made between 2021 and 2025, around $650  million, or over half, has been allocated to businesses in advanced manufacturing.
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - Our analysis of these issues in the next two sections revolves around two overarching questions: How much should CDTFA spend on cannabis and tobacco enforcement? How should the state pay for these activities?
https://lao.ca.gov/Publications/Report/5132

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Cities and Counties Incorporate Their Allocations Into Their Housing Elements. Finally, cities and counties incorporate their share of the regional allocation into their housing element. Communities typically do so by demonstrating how they plan to accommodate their projected housing needs in each income category.
https://lao.ca.gov/Publications/Report/3605

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - How Will Aging Baby Boomers Affect Future Property Tax Revenues? How Will Aging Baby Boomers Affect Future Property Tax Revenues? Summary California ’s homeowners are getting older. In recent years, this has contributed to declining property sales and depressed property tax growth.
https://lao.ca.gov/Publications/Report/3693

Common Claims About Proposition 13

Sep 19, 2016 - It is difficult to determine, however, how much of this can be attributed to Proposition  13 instead of other factors. Long –Tenured Properties Are Less Likely to Be Developed. Figure  20 shows how likely vacant land in three large counties across the state (Los Angeles, Sacramento, and San Mateo) was to be developed over the last decade based on how long it has been owned.
https://lao.ca.gov/Publications/Report/3497

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081