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Article XIIIA of the California Constitution (Tax Limitation)
Article XIIIB of the California Constitution (Spending
Limitation: Proposition 4)
Article XIIIC
of the California Constitution (Voter Approval for Tax Levies)
Article XIIID of the California Constitution (Assessments and
Property Related Fees)
Triskaidekaphobia: A Primer on
Prop 13, ERAF and Prop218.
Michael Coleman (PDF 740k) (Pwrpt
512k)
Proposition 218 Implementation Guide.
A thorough on-line guide to California Constitution Articles XIIIC
and XIIID by the League of California Cities Proposition 218 Legal
Issues Committee.
Proposition 13: Some Unintended Consequences
. Jeffrey I.
Chapman, Public Policy Institute of California 1998. Proposition 13
had three unanticipated consequences: 1) the fiscalization of land
use, 2) the growth of arcane finance techniques, and 3) the increase
of state control over local government finance. (PDF)
The Continuing Redistribution of Fiscal Stress: The Long Run
Consequences of Proposition 13. Jeffrey I. Chapman,
Lincoln Institute of Land Policy Working Paper. 1998.
(PDF)
Patterns in
California Government Revenues Since Proposition 13. Michael A.
Shires, Public Policy Institute of California 1999. This report
examines the changes that have occurred in state and local public
finance between the passage of Proposition 13 in 1978 and 1995,
addressing three questions: 1) How has the share of locally
controlled revenues changed? 2) How has the spending flexibility of
state and local revenues changed? 3) How has the composition of
state and local revenues changed?
Has
Proposition 13 Delivered? The Changing Tax Burden in California .
Michael A. Shires, John Ellwood, and Mary Sprague, Public Policy
Institute of California 1998. One question that has arisen in the
debate over public finances is whether Proposition 13 has succeeded
in reducing the tax burden of Californians. This report shows that
it has.
Fiscal Effects of Voter Approval Requirements on Local Governments
. Kim S. Rueben and Pedro Cerdán. Public Policy Institute of
California. 2003 (PDF)
Proposition 13: Love it or Hate it, its Roots Go Deep.
California Taxpayers Association, November 1993.
Current Developments Under Propositions 13, 62, & 218 by Michael
G. Colantuono. Jan 2008. (PDF)
Metered Utility Rates Are Subject to Proposition 218 by Michael
Colantuono. Western City November 2006. Implications of
the July 2006 Supreme Court decision in Bighorn-Desert View Water
Agency v. Verjil.
In 1992, facing a serious deficit position, the State of California
began shifting local property tax revenues from cities, counties and
some special districts into these funds to reduce the cost of education
to the state general fund.
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Major Milestones: Thirty-Five Years of the State-Local Fiscal
Relationship. Legislative Analyst's Office, March 2008
(PDF)
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California City - State Gives and Takes Since Proposition 13 (1978).
An accounting of state general revenue gives and takes to/from
cities since 1978 in table and chart form. (PDF)
-
Cities Are Net Donors to the State.
An accounting of state general revenue support to cities since 1999
in table and chart form. May'06 (PDF)
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Comparing State and Local
Government Finances. Charts comparing revenues, taxes and
spending of the state, cities and counties over the last thirty+
years. June'06 (PDF 34kb)
-
Comparing State and Local Government
Employment. Charts comparing employment the state, cities,
counties and schools over the last fifteen+ years. June'06 (PDF
34kb)
-
The Origin & Devolution of
Local Revenue Authority. Michael Coleman and Michael
G. Colantuono. June 2003 Western City
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Toward Fiscal Authority and
Stability: Power and Risk in California City Revenues. Michael Coleman and Michael
G. Colantuono. August 2003 Western City
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Waiting for the State to Get its House in Order: The Origin of
Cities' Fiscal Relationship With the State . Betsy Strauss and
Michael Coleman, Sept 1998 Western City (PDF 206k)
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The Finances of Public Safety . Michael Coleman, Nov 1997
Western City (PDF)
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The State-Local Fiscal Relationship in California: A Changing
Balance of Power . Fred Silva and Elisa Barbour, Public
Policy Institute of California 1999. Friction between California's
state and local governments has shaped fiscal policy and conflicts
throughout the century. This report explains why the divergent
histories of city and county government have magnified the
consequences of Proposition 13. After tracing shifts in city and
county fiscal structures, the authors examine proposals to balance
state and local fiscal power.
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Cal Facts: California's Economy and Budget in Perspective - State
and Local Finances. Legislative Analyst's Office,
December 2006 (PDF)
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Proposition 1A Protection of Local Government Revenues
.
In November 2004, the voters of California approved Proposition 1A,
an amendment to the California state constitution intended to
restore predictability and stability to local government budgets.
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Proposition 1A Facts . A summary of the provisions of
Proposition 1A. (PDF)
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Proposition 1A Text . Text of Proposition 1A. (PDF)
- Note: Proposition 1A does not contain the provisions of the
"VLF-for-Property-Tax-Swap of 2004" nor the ERAF III local
government contributions. These were part of the State Budget
Act of 2004.
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State-Local Mandates
Frozen property tax
allocations may not be the most efficient or preferred allocation now.
Inefficiencies persist due to the fragmentation of policy and finance
among too many local authorities and the decline of general purpose
government policy making authority.
The disconnect
between service costs and revenues in urban development imperils city
services and deters balanced planning.
There have been more than a dozen
task forces, commissions, studies and proposals on local government
finance reform over the last decade alone. Here are some articles on the
problem, ideas, and analyses of recent proposals.
Background and Overview
Commissions, Studies and Articles
Legislative Proposals
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AB1221 (Steinberg/Campbell)
(2003-04) "The most significant legislative proposal affecting
California city finance since the turn of the century," (- League of
California Cities) AB1221 was intended by its authors to encourage
cities and counties to “make land use decisions based on the best
interests of their communities and not simply based on what
generates the most sales tax.” Bill text and legislative committee
analyses.
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AB680 (Steinberg) Sales Tax Reallocation Proposal
(2001-02). Pilot proposal for the
reallocation of a portion of local sales tax revenue growth.
Bill text and legislative committee analyses.
Selected Presentations by Michael Coleman on California Local
Government Finance Reform
Exploring Reform in California
Municipal Finance. (PDF) UC Davis Extension: Planning in
California - An Overview and Update. January 2007.
California Local Government Fiscal
Reform: What's on the Horizon? (PDF) League of California Cities
Annual Conference, October 5-8, 2005. San Francisco, California.
The VLF Backfill for Property Tax
Swap of 2004. (PDF) League of California Cities Annual
Conference. September 17, 2004. Long Beach, California
Challenges to the California Local
Government Fiscal Reform. (PDF) Little Hoover Commission,
"Roadmap for Reform" Public Hearing, March 25, 2004, Sacramento
The largest source of revenue for city
and county government, the complex machinations of California property
tax assessment, collection and allocation are understood by few.
Overviews and Statistics
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A Primer on Prop 13, ERAF and Prop218. Michael Coleman (Powerpoint
601kb)
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California Property Tax: An Overview. A comprehensive guide
to the mechanics of California's Property Tax. California State
Board of Equalization. 2005
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Property Tax info and resources from the State Board of
Equalization: assessment rules, exemptions, etc.
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Chapter 4: Local Property Tax from the Revenue and Taxation
Reference Book 2003. Assembly Committee on Revenue and Taxation.
Thorough review of the history, rules, administration, collection
and allocation of California's property tax.
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Understanding California's Property Tax Roll: Regions, Property
Types, and Sale Years. Tracy Gordon and J. Fred Silva.
Public Policy Institute of California. 2003
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California State Board of Equalization Annual Reports. Property
tax, sales and use tax, motor vehicle fuel license tax, and more
data on BOE administered revenues.
- Property Tax by city .
Historic revenues from the local property tax, revenues per
capita, summary statistics. Through FY04-05. (Excel)
- Assessed Valuation of Property by
city . Historic Assessed Valuation, AV per capita,
summary statistics. Through FY04-05. (Excel)
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Allocation of Tax Revenues
Property Tax in Lieu of
VLF
Property Tax Administration Fees
The second largest source of
general purpose revenue for cities statewide and the largest for some
California cities, the sales and use tax faces a tenuous future.
The local component of the sales and use tax is distributed to cities
and counties primarily on point-of-sale.
Overviews and Statistics
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Tax Information for
City and County Officials: Local Sales and Use Tax, Transactions
(Sales) and Use Tax. A comprehensive guide to the mechanics of
California's Sales and Use Tax. California State Board of
Equalization. May 2006
- Sales
& Use Tax info and resources from the State Board of
Equalization: rates, procedures, exemptions, etc.
- Sales & Use Tax by city .
Historic revenues from the 1% Local Bradley Burns Rate, revenues per
capita, summary statistics. Through FY04-05. July'07 (Excel)
- California City
and County Sales & Use Tax Rates. California State Board of
Equalization. Schedules and tables including composite rates
by locality and a list of those jurisdictions with district tax
rates (add-on transactions and use taxes).
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Detailed Description of the Sales & Use Tax Rate.
California State Board of Equalization. Breakdown of the allocation
of the basic 7.25% sales and use tax rate. Does not include
local district transactions and use taxes.
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California State Board of Equalization Annual Reports. Sales and
use tax, property tax, motor vehicle fuel license tax, and more data
on BOE administered revenues.
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Proposition 172 Facts . A concise
explanation of Proposition 172, the half-cent sales tax for Public
Safety adopted by voters as a partial mitigation for ERAF. (PDF)
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Local Transactions and Use
Taxes: "Add On" Sales Taxes
The Sales Tax Triple Flip
Sales Tax Issues:
Interagency Competition, Allocation
Sales Tax Issues:
Simplification and Conformity, Remote & Internet Sales, Taxing Services
Other Locally Adopted
Revenues: Business Tax, Hotel Tax and Others.
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► TOT Losses
From On-line Hotel Bookings. A bulletin. (PDF)
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Transient Occupancy Tax by city.
Revenues, per capita, % of general revenues, summary statistics,
rates. FY91-92 through FY04-05. July'07 (Excel)
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General Revenues by city. Historic
revenues, summary statistics. Through FY04-05. July'07 (Excel)
- Business License Tax by city.
Historic revenues, summary statistics. Through FY04-05. (Excel)
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Construction Development Tax
Revenues by city. Historic revenues, summary
statistics. Through FY04-05. July'07 (Excel)
- Construction Permit Revenues by
city. Historic revenues, summary statistics. Through FY04-05.
July'07 (Excel)
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Electric and Gas Utilities (city operated) Revenue statistics. (Excel)
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Franchise Revenues by city.
Historic annual revenues, summary statistics. Including solid waste,
telecommunications and other franchises. Through FY04-05.
July'07 (Excel)
-
Parking Tax Revenues by city.
Historic revenues, summary statistics. Through FY04-05. July'07
(Excel)
-
Property Transfer Tax / Documentary Transfer
Tax Revenues. Historic revenues, summary statistics. Through
FY04-05. July'07 (Excel)
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Property Transfer Tax / Documentary
Transfer Tax Rates. Current City and county tax rates. (PDF)
Local Tax Votes.
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► Votes
on Local Taxes, Bonds and Other Local Revenue Measures June 2008.
(PDF)
- Local Add-On Sales Taxes: The
Rise of Transactions and Use Taxes for Cities. A discussion of
trends in proposals and approvals of transactions (sales) and use
taxes.
Updated Feb'08 (PDF)
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Transportation Sales Taxes:
Countywide Transactions and Use Taxes. A discussion of
countywide transactions (sales) and use taxes for special purposes,
especially those for transportation purposes, and recent history of
such proposals with the voters. July'06 (PDF)
-
Approval Requirements for State and Local
Revenues . A summary of the voting requirements for state
and local revenue increases. (PDF)
-
Votes on
Local Taxes, Bonds and Other Local Revenue Measures February 2008.
(PDF)
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Votes on Local Taxes, Bonds and Other Local
Revenue Measures November 2007. (PDF)
-
Votes on Local Taxes, Bonds and Other Local
Revenue Measures March 2007. (PDF)
-
Votes on Local Taxes, Bonds and Other
Local Revenue Measures November 2006. (PDF)
-
Votes on Local Taxes, Bonds and Other
Local Revenue Measures June 2006. (PDF)
-
Votes on Local Taxes, Bonds and Other
Local Revenue Measures November 2005. (PDF)
-
Votes on Local Taxes, Bonds and Other
Local Revenue Measures November 2004. (PDF)
-
Votes on Local Taxes, Bonds and
Other Local Revenue Measures March 2004. (PDF)
-
Votes on Local Taxes, Bonds and Other
Local Revenue Measures 2003. (PDF)
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Votes on Local Taxes, Bonds and Other
Local Revenue Measures November 2002. (PDF)
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Fiscal
Effects of Voter Approval Requirements on Local Governments
. Kim S. Rueben and Pedro Cerdán. Public Policy Institute
of California. 2003
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The Local
Initiative in California . Tracy Gordon. Public Policy
Institute of California. 2004
Established in 1935 as a
uniform statewide tax, the VLF is a tax on the ownership of a registered
vehicle in place of taxing vehicles as personal property. By law,
all revenues from the VLF fund city and county services, but the state
legislature controls the tax rate and the allocation among local
governments. In 2004, the Legislature permanently reduced the VLF
tax rate and eliminated state general fund backfill to cities and
counties. Instead, cities and counties now receive additional
transfers of property tax revenues in lieu of VLF.
VLF for Incorporations and
Annexations
Property Tax in Lieu of VLF
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California City - State Gives and Takes Since Proposition 13 (1978).
An accounting of state general revenue gives and takes to/from
cities since 1978 in table and chart form. (PDF)
-
Cities Are Net Donors to the State. An accounting
of state general revenue support to cities since 1999 in table and
chart form. May'06 (PDF)
-
Proposition 172 Facts. A concise
explanation of Proposition 172, the half-cent sales tax for Public
Safety adopted by voters as a partial mitigation for ERAF. (PDF)
-
Local Detention Facility Booking Fees.
A fact sheet. rev.Aug'07 (PDF)
- Citizens Option for Public Safety (COPS)
Program for FY07-08. Detailed allocations to agencies. State
Dept of Finance. (PDF) Prior years: COPS
FY06-07,
COPS FY05-06, COPS
FY04-05, COPS FY03-04,
COPS FY02-03, COPS
FY01-02, COPS FY00-01
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Highway User Tax Facts: A Delay in Payment..
Explanation of the Highway Users Tax (AKA “Motor Vehicle Fuel Tax”,
“Gasoline Excise Tax”, “Article XIX Revenues”) including a
discussion of the state borrowing authority and estimates of city by
city impacts of the five month delay in payments.
Updated Feb 25, 2008.
(PDF)
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Highway Users (Gas) Tax. State Gas Tax allocations to cities and
counties under Revenue and Taxation Code Sections 2104-2107.5.
State Controller's Office. (PDF)
-
Highway User Tax (State Gas Tax) by
city. Historic annual revenues, current revenues per
capita, summary statistics. Through FY04-05. (Excel)
-
Proposition 42 Local Streets and Roads:
City by City Allocations. Historic and projected allocations to
cities. Updated Nov 2007 (PDF)
-
Chapter 6E: Homeowners' Exemption from the Revenue and Taxation
Reference Book 2005. Assembly Committee on Revenue and Taxation.
-
California
State Controller's Office Local Government Statistics. Detailed
tables showing the allocation of local government revenues
administered by the State Controller.
-
State Grants Database.
Listing of grant programs administered by the state of California.
-
Where Your Gasoline Taxes Go.
Charts explaining the rates and allocations of federal, state and
local taxes on gasoline. (PDF)
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California Travels: Financing Our Transportation. The
conditions, financing and governance of a California's
transportation programs. Legislative Analyst's Office. Jan'07 (PDF)
-
How is Transportation Funded in California?. A detailed overview
of federal, state and local programs and funding in California by
the California Budget Project. Sept'06 (PDF)
-
Charts: Transportation Funding in California. California Dept of
Transportation Office of Transportation Economics.
-
Transportation Sales Taxes:
Countywide Transactions and Use Taxes. A discussion of proposals
and imposition of countywide transactions (sales) and use taxes for
special purposes. July'06 (PDF)
-
►Highway User
Tax Facts: A Delay in Payment.. Explanation of the Highway Users
Tax (AKA “Motor Vehicle Fuel Tax”, “Gasoline Excise Tax”, “Article
XIX Revenues”) including a discussion of the state borrowing
authority and estimates of city by city impacts of the five month
delay in payments.
Updated Feb 25, 2008.
(PDF)
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Highway Users Tax (Motor Vehicle Fuel Tax) Detailed records of
recent payments to cities and counties of state motor vehicle fuel
tax (gasoline excise tax) under Streets and Highways Code Sections
2104-2107.5. State Controller's Office.
-
Highway User Tax (Motor Vehicle Fuel
Tax) by city. City by city historical data and summary
statistics on the allocation of state motor vehicle fuel tax
(gasoline excise tax) to cities and counties under Streets and
Highways Code Sections 2104-2107.5. Through FY04-05. (Excel)
-
►Proposition 42 Local Streets and Roads:
City by City Allocations. Historic and projected allocations to
cities. Updated Nov 2007 (PDF)
-
Proposition 1B - Highway Safety, Traffic Reduction, Air
Quality, and Port Security Bond Act of 2006 ($19.925B):
SB1266 Perata and Núñez.
-
Estimated City-by-city allocations
of the $1B city Local Street and Road Improvement, Congestion
Relief, and Traffic Safety component. Estimates do not deduct for
state administrative charges (~0.2%).
-
The "Spillover" from the Sales Tax on
Gasoline. A brief explanation of the
"spillover" from the sales tax on gasoline and current related state
budget proposals. (PDF) updated Jan'07
-
Transportation For Economic Development. A study of the
potential economic benefits of transportation improvements to
impoverished areas of California by Cambridge Systematics, Inc.
under a contract with the CalTrans.
- LAO
Transportation Reports. Legislative Analyst's Office reports
including financing issues.
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Financing Transportation in California: Strategies for Change.
Matthew Adams, Rachel Hiatt, Mary C. Hill, Ryan Russo, Martin Wachs,
and Asha Weinstein. Institute of Transportation Studies, UC
Berkeley. March 31, 2001.
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A Dozen Reasons for Raising Gasoline Taxes. Martin Wachs.
Institute of Transportation Studies, UC Berkeley. March 1, 2003.
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Appropriations Limits by city.
Historic Gann Limits and appropriations subject to limit. Through
FY04-05. July'07 (Excel)
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City Service Responsibilities.
California Cities have differing funding responsibilities and
methods of providing services. Through FY04-05. July'07 (Excel)
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Comparing State and Local
Government Finances. Charts comparing revenues, taxes and
spending of the state, cities and counties over the last thirty+
years. June'06 (PDF 34kb)
-
Comparing State and Local Government
Employment. Charts comparing employment the state, cities,
counties and schools over the last fifteen+ years. June'06
(PDF 34kb)
- Police and Fire Spending as a
percentage of General Revenue. Historic, city-by-city
statistics. Note that not all cities are responsible for
providing and funding fire services.
- Fire Spending by City. Historic
operating, total and net spending for fire services by cities. Per
capita and percent of general revenue comparisons and summary
statistics. Through FY04-05. July'07 (Excel)
- Fire Staffing by City.
Historic paid and volunteer firefighters. Total budgeted staffing and
per capita by city. Through FY04-05. July'07 (Excel)
- Library Spending by City. Historic
operating, total and net spending for library services and programs by
cities. Per capita and percent of general revenue comparisons and
summary statistics. Through FY04-05. July'07 (Excel)
- Parks & Recreation Spending by City.
Historic operating, total and net spending for parks and recreation
services and programs by cities. Per capita and percent of general
revenue comparisons and summary statistics. Through FY04-05. July'07
(Excel)
- Police Staffing by City.
Historic budgeted police officers, total police staffing, volunteers
and per capita officers by city. Through FY04-05. July'07 (Excel)
- Police Spending by City. Historic
operating, total and net spending for police services by cities. Per
capita and percent of general revenue comparisons and summary
statistics. Through FY04-05. July'07 (Excel)
- Funding the Golden Years in the
Golden State: An Overview of Public Employee Post-Employment
Benefits and Recent Concerns About How to Provide and Pay for Them.
Grant Boyken. California Research Bureau. April 2007
Cities and the California State Budget.
-
►Summary
of State Budget Issues and Proposals Concerning Cities, handout
from a recent presentation by Michael Coleman.
-
Legislative
Analyst Offers Additional Options to Realignment proposal, May 5, 2008, including
shifting of over $150 million VLF allocations from cities.
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►Legislative
Analyst Releases State Budget Analysis, Proposes Cuts to City Funds.
Rev Feb 28, 2008. Includes city by city impacts of proposed
COPS and Prop 172 takeaways and Booking Fee charges.
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Governor
Signs Midyear Budget Action Package Feb 25, 2008
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Highway User
Tax Facts: A Delay in Payment.. Explanation of the Highway Users
Tax (AKA “Motor Vehicle Fuel Tax”, “Gasoline Excise Tax”, “Article
XIX Revenues”) including a discussion of the state borrowing
authority and estimates of city by city impacts of the five month
delay in payments.
Updated Feb 25, 2008.
(PDF)
- Proposition 1A Protection of Local
Government Revenues
. In
November 2004, the voters of California approved Proposition 1A, an
amendment to the California state constitution intended to restore
predictability and stability to local government budgets.
-
Proposition 1A Facts . A summary of the provisions of
Proposition 1A. (PDF)
-
Proposition 1A Text . Text of Proposition 1A. (PDF)
- Note: Proposition 1A does not contain the provisions of the
"VLF-for-Property-Tax-Swap of 2004" nor the ERAF III local
government contributions. These were part of the State Budget
Act of 2004.
Top Myths about California Cities and the
State Budget. June'06.
Infrastructure Bond passed Legislature
May 5, 2006
►Proposition 42 Local Streets and Roads:
City by City Allocations. Historic and projected allocations to
cities. Updated Nov 2007 (PDF)
California City - State Gives and Takes Since Proposition 13 (1978).
An accounting of state general revenue gives and takes to/from
cities since 1978 in table and chart form. (PDF)
Cities Are Net Donors to the State.
An accounting of state general revenue support to cities since 1999
in table and chart form. (PDF) May'06
Comparing State and Local
Government Finances. Charts comparing revenues, taxes and
spending of the state, cities and counties over the last thirty+
years. (PDF 34kb) June'06
Comparing State and Local Government
Employment. Charts comparing employment the state, cities,
counties and schools over the last fifteen+ years. (PDF 34kb)
June'06
League of California Cities State Budget Info including press
releases, memos and sample resolutions.
Data:
Socio-Economic
California Employment
Development Department Labor Market Information.
California
Department of Finance Financial and Economic Data
Price and Population Data for the Calculation of Appropriation Limits.
Calif Dept of Finance. Go to bottom of the page.
California
Department of Finance Demographic Data including Census 2000 data.
California Department of Finance Statistical Abstract
California
Department of Finance Monthly Finance Bulletin
California
State Board of Equalization Monthly Economic Perspective Newsletter
Counting California.
A helpful portal to a variety of downloadable statistics and information
on about California.
US
Census Bureau Government Statistics Census of Governments
1992, 1997, 2002; Government Finance and Employment
Classification Manual, Governments Integrated Directory public
employment & payroll, federal state and local government finance, public
employee retirement systems, state and local government tax collections,
federal expenditures, Federal Audit Clearinghouse, criminal justice
statistics, elementary-secondary education statistics, library
statistics.
California Local
Government Employment Data. Statewide summary.
Employment of
Major Local Governments (PDF)
California
Quick Facts. State and county demographic statistics and more.
California QuickLinks. Various datasets on California.
American Community
Survey US Census Bureau community level data.
US Department of Housing and Urban Development
"State of the Cities Data System" Data for individual
metropolitan areas, central cities, and suburbs. Detailed demographic
and economic characteristics of the population; unemployment rates;
information on jobs, business establishments, and average pay in the
1990s; and FBI crime data.
California Land Use Planning
Information Network information relating to California land use
planning issues including city and county zoning ordinances,
environmental assessment documents, maps, plans, photos,
reports/publications, and spatial data.
California Department
of Transportation Division of Transportation Information System
Information. A variety of California streets and highways statistics.
Long Term
Socio-Economic Forecasts by County California Department of
Transportation Office of Transportation Economics.
DataQuick Real Estate News. Home
sales, pricing, and mortgage charts and statistics.
Financial Forecast Center.
An assortment of US economic data and forecasts.
City-Data.com.
Profiles of US cities and towns with graphs and data drawn from a wide
variety of sources.
Data: Government Finance
State Budget
California
State Budget Includes summary charts and tables on various
state and local revenues.
Next-Ten. Well crafted
informational tools regarding California's Budget and
Infrastructure. |
State and Local Revenue Collections and Allocations
California Department of Finance Statistical Abstract
Monthly
Finance Bulletin California Department of Finance.
California Economic Indicators. Bimonthly summary of economic
trends. California Department of Finance.
California State
Board of Equalization Annual Reports sales and use tax,
property tax, motor vehicle fuel license tax, and more data on BOE
administered revenues.
BOE Monthly
Economic Perspective Newsletter
California State
Controller's Office Local Government Statistics Detailed
tables showing the allocation of local government revenues
administered by the State Controller.
Roster of SCO Staff Responsible for Payments.
California
Franchise Tax Board Annual Reports. Statistical
appendices include data on various BOE administered taxes
including sales tax, property tax, and fuel taxes including rates,
collections, assessed values, exemptions, and disbursements by
local agency.
California
Franchise Tax Board Annual Tax Publications explanatory
materials on various BOE administered taxes including sales tax,
property tax, and fuel taxes.
State Tax Tables Comparative tax information among states.
Compiled by the Urban Institute / Brookings Institution. |
Grants and local assistance
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