Realignment of Parole Could Improve Public Safety and Help Address Budget Shortfall [Publication Details]

Feb 20, 2008 - We propose a nearly $500 million realignment of responsibility for supervision of low-level criminal offenders from the state parole system to county probation. Funding for parole realignment would come from a reallocation of waste and water district property taxes, city Proposition 172 sales taxes, and vehicle license fees.
https://lao.ca.gov/Publications/Detail/1740

Fiscal Challenge From Three Major Lawsuits [Publication Details]

Feb 17, 2000 - California faces a very positive budgetary environment, but three legal challenges--Special Education. Property Tax Shift, and Smog Impact Fees--pose some fiscal concern.
https://lao.ca.gov/Publications/Detail/672

Cracks in the Local Fiscal Foundation [Publication Details]

Mar 24, 1999 - This slide presentation describes the three "cracks" in the local fiscal foundation: lack of local fiscal control, no promotion of broad economic growth, and different tax burdens for similar taxpayers.
https://lao.ca.gov/Publications/Detail/732

Why County Revenues Vary: State Laws and Local Conditions Affecting County Finance [Publication Details]

May 7, 1998 - Much of the variation in county revenues stems from taxation decisions of a generation ago and the extent of development today. The fundamental dilemma of counties remains: (1) counties have little control over their expenditures or revenues, and (2) county supervisors are elected locally, but have few tools to respond to local preferences.
https://lao.ca.gov/Publications/Detail/295

The Vehicle License Fee and The 2002-03 Budget [Publication Details]

Feb 20, 2002 - We provide a history of the VLF tax reductions and an explanation of the distribution of the revenues. We also answer many common questions regarding the VLF—including information about the insufficient moneys provision in current law.
https://lao.ca.gov/Publications/Detail/853

Williamson Act—Subventions for Open Space [Publication Details]

Feb 18, 2004 - The Williamson Act allows cities and counties to enter into contracts with landowners to restrict certain property to open space and agricultural uses. In return for these restrictions, the property owners pay reduced property taxes because the land is assessed at a lower-than-maximum level.
https://lao.ca.gov/Publications/Detail/1147

Realignment Revisited: An Evaluation of the 1991 Experiment In State-County Relations [Publication Details]

Feb 6, 2001 - Realignment, enacted in 1991, transferred various mental health, health, and social services programs from the state to county control. It also altered program cost-sharing ratios, and provided counties with dedicated tax revenues to pay for these changes.
https://lao.ca.gov/Publications/Detail/755

Proposition 172—How Did it Affect Spending for Public Safety [Publication Details]

Jun 9, 1994 - On November 2, 1993, California voters enacted Proposition 172, which established a permanent statewide half-cent sales tax for support of local public safety functions in cities and counties.
https://lao.ca.gov/Publications/Detail/216

Making Government Make Sense: Applying the Concept in 1993-94 [Publication Details]

May 1, 1993 - We propose realigning responsibility for various state and local programs. It is our belief that the proposal enhances the flexibility of counties and their control of program operations. We provide an alternative that accomplishes both objectives. Our proposal saves $1.
https://lao.ca.gov/Publications/Detail/157