The 2025-26 Budget: Department of Justice

Feb 19, 2025 - BFS also assists the 12 counties and 8 cities that operate their own laboratories where BFS offers services their laboratories lack. (Local agencies also contract with private or other governmental laboratories for services.)
https://lao.ca.gov/Publications/Report/4972

January 2025 Los Angeles Wildfires Impact on Local Property Tax Revenues [EconTax Blog]

Feb 10, 2025 - These property tax revenues would have gone to the County and City of Los Angeles and the cities of Pasadena and Sierra Madre, as well as a number of local school districts and special districts. We expect assessed values to recover over time as debris are removed and homes are rebuilt.
https://lao.ca.gov/LAOEconTax/Article/Detail/819

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - One key provision of Proposition  13 was a switch from taxing property based on its market value (what it could be sold for) to taxing it based on its purchase price. In the year a property is purchased, it is taxed at its purchase price.
https://lao.ca.gov/Publications/Report/3693

Allocating Local Sales Taxes: Issues and Options

In 2003, Oakland entered into an agreement with United Airlines where: United created a “single source purchasing and resale business” (United Aviation Fuel Corporation) within the city limits of Oakland, which purchases all jet fuel for United operations within California.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.aspx

Proposition 4 [Ballot]

Nov 5, 2024 - This money would also support community gardens and farmers ’ markets, such as by purchasing shade canopies ($60  million). The rest of this money would support a range of other activities, such as purchasing vans to transport farmworkers and conserving farmland.
https://lao.ca.gov/BallotAnalysis/Proposition?number=4&year=2024

Improving Legislative Oversight of Emergency Authorities

Apr 10, 2025 - Specifically, when a local emergency is declared by a city, county, or city/county governing body, CESA requires the emergency to be reviewed every 60 days by the governing body until the local emergency is terminated.
https://lao.ca.gov/Publications/Report/5029

Renewable energy (Amendment #1). [Ballot]

Aug 22, 2023 - These potential fiscal effects likely would be concentrated on local governments located near where solar farms are developed —probably focused on regions of the state that have significant agricultural land (as compared to more urban areas).
https://lao.ca.gov/BallotAnalysis/Initiative/2023-008

Understanding California’s Sales Tax

For example, some cities have competed to attract businesses that sell “cardlock systems. ” A cardlock system allows businesses to make an advance purchase of large amounts of fuel. All Bradley –Burns revenue from this transaction goes to the city where the advance purchase occurs.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.aspx

^[PDF] Understanding California's Sales Tax

When they purchase items to be delivered to their homes in San Mateo, they owe the San Mateo rate, 9.25 percent. Vehicle purchases are a key exception to this rule. When Californians buy cars—no matter where they take possession of them—they pay their locality’s sales tax rate.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.pdf

Frequently Asked Questions About Wildfires in California

Jan 28, 2025 - Response to Wildfires Can Vary Depending on Where They Start. In the case of wildfires, the disaster response approach can vary based on where the fire starts and which entity has wildfire response jurisdiction.
https://lao.ca.gov/Publications/Report/4952