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

May 12, 2021 - Significant Reliance on Sales Tax Revenue. Many cities rely on sales tax revenue as a major revenue source for their budget. In the case of the 24 c ities most reliant on sales tax (the top 5 p ercent), sales and use tax collections in 2018 ‑ 19 c onstituted between 31 p ercent and 70 p ercent of total local revenues.
https://lao.ca.gov/Publications/Report/4428

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

Oct 22, 2025 - In addition, Chapter  22 of 2025 (AB  130, Committee on Budget) changes grantees ’ expenditure deadline from two fiscal years after the appropriation of funds to two fiscal years after the awarding of funds.
https://lao.ca.gov/Publications/Report/5082

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

Feb 14, 2022 - Since 2019 ‑20 the budget has authorized consecutive $500  million one ‑time expansions of the state Low ‑Income Housing Tax Credit Program. This additional tax expenditure brings total credits to $1.5  billion across the past three years.
https://lao.ca.gov/Publications/Report/4535

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

May 5, 2025 - Proposition  218 amended the Constitution to require voter approval for new or increased local taxes, assessments, and property-related fees. However, for certain property-related services —water, sewer, and refuse collection —local governments can raise fees without voter approval unless a majority of affected property owners submit written protests (majority protest).
https://lao.ca.gov/Publications/Report/5039

Climate Change Impacts Across California - Crosscutting Issues

Apr 5, 2022 - For example, the costs associated with adapting the state transportation system to withstand the impacts of climate change —including using new materials, responding to more frequent maintenance needs from more extreme conditions, and modifying or relocating certain infrastructure —likely will be higher than current expenditure levels.
https://lao.ca.gov/Publications/Report/4575