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

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

The 2026-27 Budget: Department of Justice

Feb 11, 2026 - The decision included the following footnote: “Because any permitting scheme can be put towards abusive ends, we do not rule out constitutional challenges to shall-issue regimes where, for example, lengthy wait times in processing license applications or exorbitant fees deny ordinary citizens their right to public carry. ” This footnote suggests that there may be a point where firearm regulatory fees become unconstitutionally high.
https://lao.ca.gov/Publications/Report/5118

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - Annual reduction of $49  million to transportation funding that the state provides to cities and counties for work on their local streets and roads. State transportation funding suballocated to cities and counties for these purposes is projected to be around $3.9  billion annually —meaning this proposal would result in a reduction of about 1   percent each year.
https://lao.ca.gov/Publications/Report/5139