The 2026-2027 Budget: California Cannabis Control Appeals Panel Permanent Funding Request [Publication Details]

Feb 11, 2026 - In this post we assess the Governor’s request for permanent funding for the Cannabis Control Appeals Panel.
https://lao.ca.gov/Publications/Detail/5119

The 2026-2027 Budget: California Cannabis Control Appeals Panel Permanent Funding Request

Feb 11, 2026 - Established as a three-person panel by Proposition  64 (2016), the purpose of CCAP is to provide cannabis licensees and applicants with an impartial appellate body that can review licensing decisions made by DCC.
https://lao.ca.gov/Publications/Report/5119

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - In this post, we provide information to support the Legislature’s oversight of the Department of Tax and Fee Administration’s (CDTFA’s) tobacco programs. In particular, we offer background information; comments on revenue trends, CDTFA’s enforcement activities, and the AB 3218 budget change proposal (BCP); and questions that budget subcommittees may wish to ask about these issues.
https://lao.ca.gov/Publications/Report/4966

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - Proposition  2 (2014) requires the state to spend a specified amount of money (determined through a budgetary formula) each year towards eligible liabilities. It has been state policy to satisfy this requirement through the state ’s General Fund contributions to prefund retiree health benefits and annual supplemental pension payments to the California Public Employees Retirement System (CalPERS).
https://lao.ca.gov/Publications/Report/5081/

The Property Tax Inheritance Exclusion

Oct 9, 2017 - In 1986, voters approved Proposition   58 —a legislative constitutional amendment —which excludes certain property transfers between parents and children from reassessment. A decade later, Proposition  193 extended this exclusion to transfers between grandparents and grandchildren if the grandchildren ’s parents are deceased.
https://lao.ca.gov/Publications/Report/3706

The 2020-21 Budget: The Governor’s Cannabis‑Related Proposals

Feb 14, 2020 - Since Proposition   64 c ontinuously appropriates Cannabis Tax Fund revenues to specific departments, no legislative action is needed to appropriate the funds. We also note that the ability for the Legislature to direct the use of the Cannabis Tax Fund revenues is uncertain, given the language of Proposition  64.
https://lao.ca.gov/Publications/Report/4162

The 2025-26 Budget: Overview of the Governor's Budget

Jan 13, 2025 - The proposal would then provide a like amount of funding from Proposition  4, the climate bond approved by voters in November 2024. This  would result in maintaining prior funding levels for these activities but would preclude this amount of Proposition  4 funds from supporting expanded service levels or additional projects.
https://lao.ca.gov/Publications/Report/4951

The 2017-18 Budget: Considering the State's Role in Elections

Mar 30, 2017 - The Secretary of State reports that 47 counties received reimbursements totaling $15.7  million. The specific amount received by each county varied depending on the county ’s number of (1)  eligible voters and (2)  signatures on initiative petitions being verified.
https://lao.ca.gov/Publications/Report/3634

Evaluation of the Property Tax Postponement Program

Oct 8, 2018 - In 1976, the Legislature placed a constitutional amendment on the ballot (Proposition  1 3) a uthorizing itself to “provide by law for the manner in which a person of low and moderate income, age 62 o r older may postpone ad valorem property taxes ” on his or her principal dwelling.
https://lao.ca.gov/Publications/Report/3885

The 2017-18 Budget: California Department of Food and Agriculture

Feb 28, 2017 - In 2015, California ’s farms and ranches received $47  billion for their output, and the state exported almost $21  billion worth of its agricultural production. California was the leading state in the nation in terms of cash farm receipts with combined commodities representing nearly 13  percent of total U.S. production.
https://lao.ca.gov/Publications/Report/3591