Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - One key provision of Proposition  13 was a switch from taxing property based on its market value (what it could be sold for) to taxing it based on its purchase price. In the year a property is purchased, it is taxed at its purchase price.
https://lao.ca.gov/Publications/Report/3693

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

Feb 19, 2025 - For example, the actual data could reflect that firearm purchases are disproportionately higher or lower at certain times of the year —thereby impacting annual revenue estimates. This means that revenues could either be higher or lower than currently projected.
https://lao.ca.gov/Publications/Report/4970

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Third, some cities and counties levy lower excise tax rates on purchases made with a doctor ’s recommendation than on nonmedical (often called adult-use) sales. Taxes on Medicines. Although tangible goods generally are subject to sales tax, state law exempts some specified goods.
https://lao.ca.gov/Publications/Report/4123

Common Claims About Proposition 13

Sep 19, 2016 - Property tax payments for similar properties differ based on when the properties were purchased, with properties purchased more recently paying higher property taxes. This is true of all property types, including commercial properties used by businesses.
https://lao.ca.gov/Publications/Report/3497

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - The remaining one ‑third goes directly to cities and counties to support local street and road maintenance and rehabilitation. Federal Funding Also Supports Transportation Projects. In addition to state excise tax revenues, the state receives federal fuel excise tax revenue for transportation.
https://lao.ca.gov/Publications/Report/4528

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Furthermore, even some of the counties that have relatively widespread local minimum wages —such as Santa Clara County —contain several cities without such policies. For minimum-wage workers in these cities, housing is even less affordable than the figure would suggest.
https://lao.ca.gov/Publications/Report/4878/3

The Property Tax Inheritance Exclusion

Oct 9, 2017 - Local governments in California —cities , counties, schools, and special districts —levy property taxes on property owners based on the value of their property. Property taxes are a major revenue source for local governments, raising nearly $60  billion annually.
https://lao.ca.gov/Publications/Report/3706

Biannual Report on Truck Deliveries

Dec 1, 2021 - Cross-State Purchases of Large Trucks Are Uncommon. Although we could not acquire the data specified by the statute, some data from the Department of Motor Vehicles can help us put the general magnitude of cross-state large truck purchases into perspective.
https://lao.ca.gov/Publications/Report/4479