The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - Chapter  24 of 2025 (SB  131, Committee on Budget and Fiscal Review) provides $500  million one-time General Fund for HHAP in the 2026-27 fiscal year. This planned funding will represent Round 7 of the initiative, which provides flexible monies to local governments and continuums of care for homelessness-related services.
https://lao.ca.gov/Publications/Report/5082

The 2025-26 Budget: State Mandate—Santa Ana Regional Water Quality Control Board

May 5, 2025 - We note, however, that local governments cannot go back in time 15 years and cease required activities to avoid incurring costs. Based on Our Assessment, the Administration ’s Proposal Lacks a Strong Rationale.
https://lao.ca.gov/Publications/Report/5039

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 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

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

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

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

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

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