Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - All Bradley-Burns revenue from this transaction would go to the city where the sales office is located. The physical transfer of fuel, however, could occur in other places throughout the state. Some Local Governments Offer Sales Tax Rebates.
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

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - The largest boost in revenues will come in communities where home prices have risen the most in past years. Where prices have not risen as sharply, revenue gains will be smaller. Examining Different Types of Communities.
https://lao.ca.gov/Publications/Report/3693

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In years where the program is fully subscribed, there is an opportunity cost associated with an agreement that is not fulfilled. Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones.
https://lao.ca.gov/Publications/Report/5162

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - Our office has reviewed several EDD claim denials in cases where the worker was clearly eligible for UI. In one case, EDD denied a claim based on the rationale that statewide employment in the unemployed worker ’s occupation was forecast to decline by 0.9  percent.
https://lao.ca.gov/Publications/Report/4615

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

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

Statewide Minimum Wage Increasing in January

Dec 6, 2016 - Most of these local governments are cities in the Bay Area. The figure below shows which Bay Area cities already have minimum wages that will be higher than $10.50 per hour on January 1 st . (Additionally, San Diego ’s minimum wage —not pictured —will be $11.50 per hour.)
https://lao.ca.gov/Publications/Report/3512

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

This includes cities, the county, special districts, and schools and community college districts. Educational Revenue Augmentation Fund (ERAF). This is a countywide multi-purpose fund originally created  to provide funding for schools For many reasons, the system of distributing these revenues has become very complex.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

Updating the California Necessities Index

Aug 14, 2025 - This means that any differences would likely partially even out within three years, leaving benefit levels at a similar level to where they would be if the current CNI had been  used. Fidelity to Original Concept Each Option Presents Trade ‑Offs.
https://lao.ca.gov/Publications/Report/5065