Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes. Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
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 [Publication Details]

Jan 1, 2026 - As we release publications aimed at addressing the 2026-27 budget situation, we will add them to this index page.
https://lao.ca.gov/Publications/Detail/5107

The 2026-27 Budget: Department of Developmental Services

Mar 13, 2026 - Where relevant, this section notes where there are potential levers available if the Legislature wishes to adjust spending. The Legislature could have greater insight into these spending drivers, as well as potential spending adjustments, if the department were to provide richer data.
https://lao.ca.gov/Publications/Report/5157

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - In the year a new owner takes over a property, its taxable value typically is its purchase price. Each year after that, the property ’s taxable value is adjusted for inflation by up to 2  percent. When a property changes ownership again, its taxable value is reset to its new purchase price.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

The 2026-27 Budget: Department of Developmental Services [Publication Details]

Mar 13, 2026 - Analyzes the Governor’s budget for the Department of Developmental Services (DDS), with a focus on a budget proposal to continue planning the proposed Life Outcomes Improvement System (LOIS) information technology project, implementation of new H.R.
https://lao.ca.gov/Publications/Detail/5157

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

Allocating Local Sales Taxes: Issues and Options

In 2003, Oakland entered into an agreement with United Airlines where: United created a “single source purchasing and resale business” (United Aviation Fuel Corporation) within the city limits of Oakland, which purchases all jet fuel for United operations within California.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.aspx

Disabled Veteran Business Enterprise Program Review

Dec 2, 2025 - OSDS recognizes five categories of alleged program abuse violations: underutilization, illegal substitution, cases where both underutilization and illegal substitution occur, CUF, and certification fraud.
https://lao.ca.gov/Publications/Report/5095

Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - In the year a new owner takes over a property, its taxable value typically is its purchase price. Each year after that, the property ’s taxable value is adjusted for inflation by up to 2  percent. When a property changes ownership again, its taxable value is reset to its new purchase price.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017