The 2024-25 Budget: Juvenile Custodial Interrogation Mandate

May 28, 2024 - Beginning in 2018, Chapter  681 of 2017 (SB  395, Lara) required that arrested youths age 15 and younger be provided a consultation with legal counsel before they may waive their Miranda rights or be interrogated.
https://lao.ca.gov/Publications/Report/4910

The 2023-24 Budget: County of Los Angeles Citizens Redistricting Commission Mandate

May 2, 2023 - Pursuant to the law, the cost to support the redistricting process are incurred over three fiscal years because the commission is required to be created no later than December 31 in each year ending in the number zero and the redistricting commission is required to adopt new boundaries for supervisor districts before August 15 of the year following the year in which each decenn ial federal census is taken.
https://lao.ca.gov/Publications/Report/4766

The 2014-15 Budget: Changes to a Local Infrastructure Financing Tool [Publication Details]

Mar 11, 2014 - The 2014-15 Budget: Changes to a Local Infrastructure Financing Tool [Publication Details] The 2014-15 Budget: Changes to a Local Infrastructure Financing Tool Format: HTML Description: In 1990, the Legislature authorized cities and counties to form infrastructure financing districts to fund local infrastructure projects.
https://lao.ca.gov/Publications/Detail/2970

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - After a brief introduction to local governments in California, the report (1) summarizes the state's existing system of voter-approval requirements for local taxes, (2) explains how the state's complex voter-approval system evolved, and (3) reviews outcomes of local tax elections over the past 15 years.
https://lao.ca.gov/Publications/Detail/2978

The 2022-23 Budget: The Governor's Housing Plan

Feb 14, 2022 - HCD transferred the remaining $15 million to DGS through an architectural revolving fund in September 2021 for the investigation and remediation of environmental conditions on excess sites. Governor ’s 2022 ‑23 Budget Proposal Augments Funding for State Excess Sites Program.
https://lao.ca.gov/Publications/Report/4535

Webcast: Public Retirement Benefits, Options for the Future [Publication Details]

Feb 10, 2011 - Webcast: Public Retirement Benefits, Options for the Future [Publication Details] Video Description: In this 15-minute video, LAO State Finance Director Jason Sisney describes why public employee retirement costs have risen substantially in recent years for California governments and the Legislature's options for creating new types of retirement benefits for future state and local employees.
https://lao.ca.gov/Publications/Detail/2443

Property Tax Reductions to Diminish as Housing Market Improves [Publication Details]

May 5, 2014 - In total, temporary property tax reductions lowered local government property tax revenues by an estimated $7 billion in 2013-14, amounting to 15 percent of total property tax revenues statewide. However, real estate markets have recovered significantly over the past two years, and property tax payments for many of these property owners increased by as much as 20 percent in 2013-14.
https://lao.ca.gov/Publications/Detail/3010

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - In the case of the 24 c ities most reliant on TOT (the top 5 p ercent), TOT collections in 2018 ‑ 19 c onstituted between 15 p ercent and 59 p ercent of the cities ’ 2018 ‑ 19 l ocal revenues. Significant Reliance on User Fee Revenue.
https://lao.ca.gov/Publications/Report/4428

The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - In recognition of concerns about the adequacy of funding for county assessors, the 2014 ‑15 Budget Act established a three-year pilot program, known as the State-County Assessors ’ Partnership Agreement Program (SCAPAP).
https://lao.ca.gov/Publications/Report/3756

The 2020-21 Budget: Local Agency Employee Organizations, Impasse Procedures II

Mar 4, 2020 - Like the three years used by the Commission, the average number of opened fact-finding cases across these eight fiscal years also averaged to about 40 cases each year; however, the range was much more wide with only 15 cases in 2011 ‑12 and 59 cases in 2012 ‑13.
https://lao.ca.gov/Publications/Report/4190