Data, statistics, analyses, and articles on California city and county finance.
Contents
-
Financing California Cities - History and Conditions
- Overviews and Primers on California City Finance
- Proposition 13 and Proposition 218
- Governance and Reorganization
- California Local Government Finance - Issues
- California Municipal Revenues
- California Municipal Expenditures
- The California State Budget
note: this material is time sensitive and is updated periodically
Please provide proper attribution and links
when using information found here.
HOT TOPICS
o City Funds
at Risk in State Budget Wrangling
o Proposition 1A
(2004)
o Federal Economic
Stimulus Package
o State
Cash Flow Crisis - City Impacts
o Disappearing VLF
Allocations
- Conference papers, handouts, & presentations
- Links to Useful Data and Reports
- File Viewers (free!)
Sponsored by the
Now Available
!
The California Municipal
Revenue Sources Handbook
2008 Edition
Financing Cities - Primers and Overviews.
- A Primer on California City Finance. by Michael Coleman Mar 2005 Western City (PDF 210K)
- Municipal Finance Quick Reference. Institute for Local Government 2005. (PDF 126K)
- You Pay Taxes - Where Does it Go? A presentation from the California taxpayers' perspective showing common taxes, emphasizing how much cities receive. May'06 (PDF 336k) PowerPoint version (420k)
- Understanding the Basics of County and City Revenues. Institute for Local Government. 2008
- A Voyage Into the Strange World of California City Finance. An overview of the structure and problems of City budgets in California. April'06 (PDF 450k)
- Fiscal Issues for City and County Planning Commissioners. Chapter 10 of the Planning Commissioner's Handbook edited by Bill Higgins of the Institute for Local Self Government 2004. (PDF)
- Cal Facts: California's Economy and Budget in Perspective - State and Local Finances. Legislative Analyst's Office, December 2006 (PDF)
- City Fiscal Conditions in 2005 edited by Michael A. Pagano of the University of Illinois at Chicago. Published by the National League of Cities. (PDF) 2006 Research Brief. 2007 Research Brief.
- Local Budgets and Tax Policy in California: Surveys of City Officials and State Residents. Mark Baldassare and Christopher Hoene. Public Policy Institute of California. (PDF)
- Perspectives on State and Local Finance in California: Surveys of City Officials and Residents Mark Baldassare and Christopher Hoene, Public Policy Institute of California Oct 2005. (PDF)
- Financial Management Checklist for Elected City Officials. Government Finance Officers Association. (PDF)
- Financial Management for Elected Officials. Institute for Local Government.
Back to Top
Proposition 13 and Proposition 218.
Back to Top
California Local Government Governance and Reorganization.
- Charter City Information. An collection of facts and resources on charter cities and charter city formation. League of California Cities.
- Descriptions of Organization and Responsibilities of California Governments. U.S. Census Bureau, Census of Governments. (PDF)
- Guide to the Cortese-Knox-Hertzberg Local Government Reorganization Act. Assembly Committee on Local Government December 2005.
- Commission on Local Governance for the 21st Century. Final Report "Growth Within Bounds." January 2000.
- Resources from the California Association of Local Agency Formation Commissions (CALAFCO).
- City Incorporations and the New Public Finance. An outline of how changes to the VLF and property tax in lieu of VLF effect the finances of future city incorporations. By staff to the California State Senate Local Government Committee (PDF)
- City Annexations and the New Public Finance. An outline of how changes to the VLF and property tax in lieu of VLF effect the finances of future annexations. By staff to the California State Senate Local Government Committee (PDF)
- Property Tax Allocation
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Educational Revenue Augmentation Fund (ERAF): Property Tax Shifts.
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.
- ERAF facts . A concise explanation of ERAF with tables and charts showing historic and projected ERAF losses and mitigations for cities, counties and special districts. Aug'06 (PDF 298k)
- ERAF loss by city, county and special district. For each city and county and for special districts grouped by county: estimated ERAF loss, estimated ERAF loss net of mitigations (including Proposition 172 and COPs), estimated cumulative historic ERAF loss. PDF files:
-
ERAF III State General Fund Contributions from Cities .
Detailed components of the FY04-05 and FY 05-06 city-by-city
allocations of a $350million annual cities contribution under the
2004 budget agreement R&T97.71. State Controller's Office official
calculations released Sept 2004. (PDF)
- Understanding the ERAF III Calculations . An explanation of the calculations prepared by the California State Controller under Detailed components of the FY04-05 and FY 05-06 city-by-city allocations of a $350million annual cities contribution under R&T97.71. (PDF)
- Accounting for Local Revenue Realignments Adopted in the 2004-05 State of California Budget. Feb 2005 California Committee on Municipal Accounting. (PDF)
- ERAF III Redevelopment Agency Contributions for FY05-06. Official agency-by-agency allocations of the $250million annual contribution for FY04-05 and FY05-06. Calif State Controller's Office (PDF). FY04-05 Redevelopment Agency Contributions. (PDF) FY03-04 Property Tax Shifts from Redevelopment Agencies (PDF) FY02-03 Property Tax Shifts from Redevelopment Agencies (PDF)
- Estimated Agency Impacts of $350 million FY08-09 Redevelopment Agency ERAF Shift. California Redevelopment Association.
- Triskaidekaphobia: A Primer on Prop 13, ERAF and Prop218. Michael Coleman May'06 (PDF 740k) (Pwrpt 512k)
-
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)
- Net Impact of ERAF, Prop 172 and COPs (73k) ERAF, Proposition 172 and COPs apportionments for all cities, counties and special districts.
- The Proposition 172 Half Cent Sales Tax: Background for League of California Cities 2005 Annual Conference Resolution #7 (PDF) Proposition 172: The Public Safety Half Cent Sales Tax. Handout version of PowerPoint presentation (Coleman) (PDF)
- Shifting Gears: Rethinking Property Tax Shift Relief . Legislative Analyst's Office Feb 1999. HTML
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The State-Local Fiscal Relationship.
-
Major Milestones: Thirty-Five Years of the State-Local Fiscal
Relationship. Legislative Analyst's Office, March 2008
(PDF)
- Supplement to Major Milestones: Thirty-Five Years of the State-Local Fiscal Relationship. Legislative Analyst's Office, March 2008 (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. May'06 (PDF)
- 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
- Toward Fiscal Authority and Stability: Power and Risk in California City Revenues. Michael Coleman and Michael G. Colantuono. August 2003 Western City
- 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)
- The Finances of Public Safety . Michael Coleman, Nov 1997 Western City (PDF)
- 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.
-
Cal Facts: California's Economy and Budget in Perspective - State
and Local Finances. Legislative Analyst's Office,
December 2006 (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)
-
Vehicle License Fee revenue protected: California Constitution Article XI §15
-
Property tax, sales tax, transactions & use tax protected: California Constitution Article XIII §25.5
-
State mandate reimbursement California: Constitution Article XIIIB §6
-
- 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.
-
State-Local Mandates
- What's a Mandate: Overview. An informative Webcast by the Legislative Analyst's Office (requires Adobe Flash) Jan 2007 What's a Mandate: Learning Through Examples
- Guide to the State Mandate Process. California Commission on State Mandates Dec 2003. (PDF)
- California Commission on State Mandates Info on reimbursable PropTaxLCC state mandates.
- Improving the Mandate Process. Reform concepts from the Legislative Analyst's Office. Feb 2007
- Mandated Cost Claim filing instructions payment info, reports and related information from the California State Controller.
- State Mandated Cost Manual for non-school local agencies. California State Controller.
- Suspended Mandates FY2008-09.
- Proposed Suspended Mandates FY2009-10. Calif Dept of Finance May 2009.
- Non-Education Mandates funded/suspended in the Governor's Proposed May 2009 Revision Legislative Analyst's Office. June11, 2009
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The Fragmentation of Local Finance & Governance.
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.- Property Tax Fairness Among Local Governments Means Consolidating Local Governance. Michael Coleman, CalTax Digest, Nov 1999.
- Rethinking the Property Tax. A presentation on property tax allocation by Michael Coleman. 2002. (PDF)
- Allocating the Property Tax. Legislative Analyst Elizabeth Hill, CalTax Digest, July 2000
- Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes. Legislative Analyst's Office, Feb 2000. PDF version
- Property Taxes: Why Some Local Governments Get More Than Others. Legislative Analyst's Office, August 20, 1996.
- Demystifying The California Property Tax Apportionment System. by Dave Elledge, 2006. A step by step guide through the process County Auditors use to allocate property tax revenues among local governments.
- Property Tax Essentials–What You Need to Know about How County Auditor-Controllers Allocate Property Taxes. A February 2007 CSMFO podcast panel with Santa Clara County Auditor-Controller Dave Elledge.
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The Fiscalization of Land Use.
The disconnect between service costs and revenues in urban development imperils city services and deters balanced planning.
- Allocating Local Sales Taxes. Legislative Analyst's Office 2007
- Growth Challenges and Local Government Finance: A Primer for the Sacramento Valley . Paul G. Lewis and J. Fred Silva, Public Policy Institute of California 1999.
-
Development Priorities in California Cities: Results from a PPIC Survey. Paul G. Lewis and Elisa Barbour, Public Policy Institute of California. December 1998.
-
Residential Development and Growth Control Policies: Survey Results from Cities in Three California Regions
Paul G. Lewis and Max Neiman. Public Policy Institute of California. July 2000. -
California Cities and the Local Sales Tax. Paul G. Lewis and Elisa Barbour. Public Policy Institute of California, July 1999.
-
Growth Challenges and Local Government Finance: A Primer for the Sacramento Valley
Paul G. Lewis and J. Fred Silva, September 2001. - City Competition for Sales Tax: Symptom of A Larger Problem? Paul G. Lewis and Elisa Barbour, Nov 1999, Western City
- Retail Politics: Local Sales and Use Taxes and the Fiscalization of Land Use. Paul G. Lewis. February 2001, Economic Development Quarterly (PDF)
- City Budget Impacts of New Development: The Roots of Fiscalization. Slide presentation describing the computation and comparison of annual revenues and service expenses from several development alternatives in a theoretical city. (PDF)
- Comparison of City Budget Impacts of New Development. A detailed table comparing the annual revenues and service expenses from several development alternatives in a theoretical city. (PDF)
- Does New Housing "Pay For Itself?" Some say a study sponsored by the California Home Builders says "yes" but experts in local finance and land use economics question this conclusion and some methods and assumptions of the study.
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Local Revenues in a Changing World.
- How the Telecommunications Revolution Will Affect Your City. Western City November 2005
- Are State and Local Revenue Sources Becoming Obsolete? National League of Cities. 2004
- Revenue Volatility in California. Legislative Analyst's Office. January 2005.
- E-Commerce Taxation . Links to reports, background papers and statistics. Prepared by Dr. Annette Nellen.
-
California's New Video Service Franchising: AB2987 of 2006
- AB2987 (Núñez/Levine) text. AB2987 Sept 5, 2006 Assembly Floor Analysis.
-
Streamlined Sales Tax
Project (SSTP). Multi-state project seeking improvement and
standardization of sales and use taxes.
- SSTP California Board of Governance representing California on the Streamlined Sales Tax Project pursuant to SB157 (Chapter 702, 2003) including meeting agendas and reports.
- The Streamlined Sales and Use Tax Agreement: A California Perspective, Martha Jones, California Library Research Bureau, Feb 2005.
- Analysis of Specific Sections of the SSTP Agreement by Board of Equalization staff.
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Local Government Fiscal Reform.
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.It is important to note that, in 2004, two important changes occurred in the state-local fiscal relationship: the passage of Proposition 1A of 2004, and the swap of $4 billion of state Vehicle License Fee backfill payments to cities and counties for greater shares of local property tax revenues. These major changes make obsolete some of the recommendations in pre-2004 reports.
Background and Overview
- Allocating Local Sales Taxes. Legislative Analyst's Office 2007
- California Local Government Fiscal Reform . The problems, policy goals, policy questions and tensions. An outline with flow chart by Michael Coleman. (PDF)
- Local Finance Reform from a Regional Perspective. J. Fred Silva, Public Policy Institute of California 2001 (PDF)
- Cracks in the Local Fiscal Foundation . Legislative Analyst's Office, March 1999
- Property Tax Fairness Among Local Governments Means Consolidating Local Governance. Michael Coleman Nov 1999 CalTax Digest
- The State/Local Fiscal Relationship: A "Taxing" History of Prop. 13." Comments by Fred Silva in Metro Investment Report, Jan 1999
- Perspectives on State and Local Finance in California: Surveys of City Officials and Residents Mark Baldassare and Christopher Hoene, Public Policy Institute of California Oct 2005. (PDF)
Commissions, Studies and Articles
- Commission on the 21st Century Economy. 2008-current
- California Forward 2007-current
- Little Hoover Commission.
- California Commission on Tax Policy in the New Economy. Final Report 2003. Established by SB 1933 (Vasconcellos, 2000), to review the state's revenue programs in light of the "new economy" and to propose structural reforms. (PDF)
- Changing Order of Things: Six Proposals for Local Fiscal Reform. J. Fred Silva, Public Policy Institute of California 2000.
-
Speaker's Commission On State and Local Government Finance
(1999).
- Fiscal Analysis of Speaker's Commission Proposal to Swap a Portion of the Bradley Burns Local Sales Tax for Property Tax (12/8/1999) Summary of the proposal and an initial analysis of fiscal impacts on individual cities using FY96-97 revenue data. Michael Coleman. (PDF).
- Fiscal Impacts of the Proposal of the Speaker's Commission On State and Local Government Finance. Detailed fiscal impact and policy analysis of the fiscal restructuring proposals of the commission by Michael Coleman. (PDF).
- A Comparison of Major California Tax Bases . Analysis by Michael Coleman. (PDF 25k)
- Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes . Legislative Analyst's Office (2000)(PDF)
- Cure Prop. 13 'Sickness' by Reassessing Commercial Property, Boosting the Homeowners' Exemption and Cutting the Sales Tax. Senator Steve Peace, CalTaxDigest Feb. 2000
- Commission on Local Governance for the 21st Century. Final Report "Growth Within Bounds." January 2000. Established in 1997 by then Assembly Speaker Robert Hertzberg, this commission was charged with examining the laws governing city, county and special district boundary changes. But its recommendations cover local government finance as well.
-
Kathleen Connell's SMART/SMARTER Plan for Local Government Finance
Reform
(1999).
- Fiscal Impacts of the Controller Connell's SMART/SMARTER Plan ("not") . Detailed fiscal impact and policy analysis by Michael Coleman. (PDF)
-
California Constitution Revision Commission (1996).
- Final Report. See Chapter V: "Establishing a new local government structure and finance system"
- Executive Summary
- History and Perspective
- Making California’s Governments Work. League of California Cities Committee on Local Government Reform. Jan 1995. (PDF)
- Making Government Make Sense . Legislative Analyst's Office Feb 1993 (PDF)
Legislative Proposals
-
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.
- AB1221 Fiscal and Policy Implications for Cities by Michael Coleman. (PDF)
- Effects of AB1221 on the City Budget Impacts of Land Use Development by Michael Coleman. (PDF)
- Unintended Consequences: AB1221 and Annexations by Michael Coleman. (PDF)
-
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.
- AB680 (Steinberg) Sales Tax Reallocation Proposal. A memo by Michael Coleman clarifying some common misunderstandings.
Selected Presentations by Michael Coleman on California Local
Government Finance Reform
Overviews and Statistics Allocation of Tax Revenues Property Tax in Lieu of
VLF
Assessed Valuation of Real Property for Taxation
Property Tax Administration Fees Property Transfer Taxes and Documentary Transfer Taxes -
see
Other Locally Adopted Revenues Overviews and Explanations
Data and Statistics 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 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 See under Property Tax
Grants and local assistance Overviews and Issue Briefs Transportation Funding Sources Regarding impacts of the state budget on municipalities see "Cities
and the California State Budget." 2006
Infrastructure Bonds: Proposition 1B, 1C, 84 Regarding the history and issues surrounding state funding of California
municipalities, see "The State-Local Fiscal
Relationship."Back to Top
Property Tax.
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.
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Sales & Use Tax.
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.
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Utility User's Tax.
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Other Locally Adopted
Revenues: Business Tax, Hotel Tax and Others.
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Local Tax Votes.
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VLF: The Motor Vehicle In-Lieu Tax.
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State Funding.
✔Regarding infrastructure bond funds, see "2006
Infrastructure Bonds: Proposition 1B, 1C, 84" under California State
Budget.
✔Regarding the history and issues surrounding state funding of California
municipalities, see "The State-Local Fiscal
Relationship."
✔Regarding transportation funds (Prop 42 gas tax, highway users tax,
etc., see "Transportation Funding."
State Grants Database.
Listing of grant programs administered by the state of California.
California
Coastal Commission Local Coastal Program grants.
California Department of Housing and
Community Development Loan and grant programs.
California Commission on State Mandates Info on reimbursable
state mandates.
California
Department of Transportation Local assistance programs.
California
Department of Parks and Recreation Grants and Local Services.
California Energy Commission Energy Partnership Program.Back to Top
Federal Grants and Aid.
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Transportation Funding.
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City Program Expenditures.
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Municipal Debt Financing.
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California State Budget: Content and
Analysis.
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Cities and the California State Budget.
-
►State Mandates
- Proposed Suspended Mandates. Calif Dept of Finance May 2009.
- Non-Education Mandates funded/suspended in the Governor's Proposed May 2009 Revision Legislative Analyst's Office. June11, 2009
- Disposition of Mandates. A list of Conference Committee actions prepared by the California State Association of Counties. June 09.
- ►Citizens Option for Public Safety (COPS) estimated reduced allocations under the FY2008-09 Budget as revised Feb 2009. Part/all at risk (LAO proposal).
- ►Proposition 42 Local Streets and Roads: City by City Allocations. Historic and projected allocations to cities. Updated March 2009. Reflects the effects of the 1% state sales tax increase. All at risk of borrowing.
- Booking Fees, Jail Access Fees and Local Detention Facility Subventions for FY2008-09. Details on the current year situation. Part/all at risk (LAO).
- California's Cash Flow Crisis. Legislative Analyst's Office May 2009 update. Webcast on the report.
- State Controller's June 10, 2009 Letter to Governor and Legislature.
- Proposition 1A Facts . A summary of the provisions of Proposition 1A. (PDF)
-
Proposition 1A Text . Text of Proposition 1A. (PDF)
-
Vehicle License Fee revenue protected: California Constitution Article XI §15
-
Property tax, sales tax, transactions & use tax protected: California Constitution Article XIII §25.5
-
State mandate reimbursement California: Constitution Article XIIIB §6
-
- 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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Links to Sites with More Data and Reports.
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 Economic Indicators. Bimonthly summary of economic
trends. California Department of Finance.
California
State Board of Equalization Monthly Economic Perspective Newsletter
State
Controller's Monthly Analysis of State General Fund Cash Flow and
Economic Snapshot.
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 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 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 BOE Tax Overviews. Explanatory materials on various BOE administered taxes. California State Controller's Office Local Government Apportionments. Reports of allocations of State Controller administered state revenues to local governments, state mandate reimbursements and other information. California Franchise Tax Board Annual Reports. Concerning FTB administered taxes. State Tax Tables Comparative tax information among states. Compiled by the Urban Institute / Brookings Institution. |
Local Government Revenues and Spending
|
California State Controller's Office Local Government Annual
Reports. Reported revenues and spending for California local
governments. California Debt and Investment Advisory Commission publications including debt issuance data and issue briefs. US Census Bureau Government Statistics including Census of Governments for 1992, 1997, 2002, 2007 Summary of California State and Local Finances 2007. The HdL Companies. Briefing sheets and data on local sales taxes and property taxes. |
Grants and local assistance
|
State Grants Database.
Listing of grant programs administered by the state of California. California Coastal Commission Local Coastal Program Grants. California Department of Housing and Community Development Loan and grant programs. California Commission on State Mandates Info on reimbursable state mandates. California Department of Transportation Local assistance programs. California Department of Parks and Recreation Grants and Local Services. |
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Articles / Analysis / Opinion.
Western City Magazine Monthly
magazine of the League of California Cities.
Public Policy Institute of California
A private, nonprofit organization dedicated to independent, nonpartisan
research on California's economic, social, and political issues.
The Tax Policy Center.
Provides analysis and facts about tax policy. A joint venture of the
Urban Institute and Brookings Institution.
National League of
Cities special reports
Legislative
Analyst's Office local government reports Provider of fiscal and
programmatic expertise and nonpartisan analyses of the state's budget to
the California Legislature.
League of California Cities
City Books Publications for local government officials and others.
CalTaxDigest articles
from the California Taxpayers Association.
California
Research Bureau reports, an office of the California State Library.
California Budget Project A nonprofit
research and public education organization addressing state fiscal
policy.
California Policy Research Center
A research and public service program of the University of California
system charged with analyzing state and federal policy issues.
Papers from Colantuono & Levin,
PC. Papers reviewing the latest legal issues in California local
government finance from some of the best legal minds in this area.
State Law and Legislation
Court Decisions
City and County Law and Legislation
|
California
City and County Codes and Charters (UC Berkeley Institute of
Government Studies Library). 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 Local Planning Documents Database (UC Berkeley Institute of Government Studies Library) - Searchable database of city and county planning documents collected by the IGS Library. |
California Ballot Propositions
|
Legislative Analyst's Office's analysis of current and recent
ballot propositions California Secretary of State's Ballot Pamphlets On-line 1996 onward. California Secretary of State's Ballot Initiative Updates. Legislative Analyst's Office's fiscal analyses of proposed initiatives California Attorney General: Initiative Measures. Status and full text of proposed initiative measures. California Ballot Propositions Historic since 1884. Hastings College Law Library. |
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Major State Laws Re: California Municipal Finance
| Taxation: Authority, Procedures and Limits | |||||||||||||||||||
| Municipal Affairs Doctrine: Matters relating to municipal finance are "municipal affairs" subject to charter city enactments. | California Constitution Article XI §5 | ||||||||||||||||||
| Power to Tax: all cities have the power to tax. |
Charter cities:
California Constitution Article XI §5 General law cities: Government Code §37100.5 |
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| Local Taxation Authority: The Legislature "may not impose taxes for local purposes but may authorize local governments to impose them." | California Constitution Article XIII §24 | ||||||||||||||||||
| Police Power: includes the authority to impose regulatory fees. | California Constitution Article XI §7 | ||||||||||||||||||
| Public Works Power: includes the authority to impose rates and charges to finance light, water, power, heat, transportation, and means of communication. | California Constitution Article XI §9 | ||||||||||||||||||
| Proposition 13 (1978) Tax Limitation | California Constitution Article XIIIA | ||||||||||||||||||
| Proposition 62 (1986) Votes on Taxes | Government Code § 53720-53730 | ||||||||||||||||||
| Proposition 218 (1996) Votes on Taxes, Assessment and Property Related Fees |
California Constitution Articles XIIIC and
XIIID Government Code §53750 et seq. |
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| Special Taxes (2/3 vote) versus General Taxes (majority vote). A special tax is a tax that is "collected and earmarked for a special purpose, rather than being deposited in a general fund." | California Constitution Article XIIIA §4 and Article XIIIC §2(d) | ||||||||||||||||||
| General Tax measure must be "consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body." | California Constitution Articles XIIIC §2(b) | ||||||||||||||||||
| Advisory Election Measures | Elections Code § 9603 | ||||||||||||||||||
| Mailed Ballot Elections | Elections Code § 4000 et seq. | ||||||||||||||||||
| Debt Financing | |||||||||||||||||||
General Obligation Bonds:
|
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| Proposition 39 (2000) 55% Vote for School Bonds | California Constitution Article XVI, § 18 | ||||||||||||||||||
|
Local Revenue Bond Law (1941)
Majority Voter Approval (General Law Cities) |
Government Code §54300 et seq. | ||||||||||||||||||
| Community Facilities Districts - Mello-Roos Act of 1982 | Government Code § 53311 et seq. | ||||||||||||||||||
| Short-Term Borrowing | Government Code § 53850 et seq. | ||||||||||||||||||
| Marks-Roos Local Bond Pooling Act of 1985 | Government Code § 6584-6599.1 | ||||||||||||||||||
| Redevelopment Tax Increment Financing |
California Constitution Article XVI, § 16 Health and Safety Code §33600, et seq. |
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| Property Taxes: ad valorem | |||||||||||||||||||
| Proposition 13 (1978) Tax Limitation | California Constitution Article XIIIA | ||||||||||||||||||
Property Tax Special Exemptions
and Assessments
|
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| Possessory Interest Tax: Private possessory interests in real property owned by government entities are taxable. | Revenue & Taxation Code § 107 | ||||||||||||||||||
| AB8 (Greene 1980) Property Tax Allocation | Revenue and Taxation Code § 95 et seq. | ||||||||||||||||||
| Educational Revenue Augmentation Fund (ERAF) | Revenue and Taxation Code §97.2 et seq. | ||||||||||||||||||
| The "Triple Flip": temporary shift of ¼ cent local sales tax to finance state Economic Recovery Bonds with local reimbursement from property tax share. |
Revenue and Taxation Code §7203.1 Revenue and Taxation Code §97.68 |
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| The VLF for Property Tax Swap of 2004 | Revenue and Taxation Code §97.70 | ||||||||||||||||||
Proposition 1A of 2004
|
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| Community Redevelopment Law (property tax increment) |
California Constitution Article XVI, §16 Health and Safety Code §33000, et seq. |
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| Property Tax Administration fees: charges to cities and special districts for county property tax administration. | Revenue and Taxation Code §95.3 & §97.75 | ||||||||||||||||||
| Local Sales and Use Taxes | |||||||||||||||||||
| Bradley-Burns Uniform Local Sales and Use Tax Law. |
California Constitution Article XIII §25.5(2) Revenue and Taxation Code §7200 et seq. |
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| Sales tax sharing. |
California Constitution Article XIII, §29 Government Code §55700 et seq. |
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| The "Triple Flip": temporary shift of ¼ cent local sales tax to finance state Economic Recovery Bonds with local reimbursement from property tax share. |
Revenue and Taxation Code §7203.1 Revenue and Taxation Code §97.68 |
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| Transactions and Use Tax: Local Add-on Sales Taxes. | Revenue and Taxation Code §7251 et seq. | ||||||||||||||||||
| Other Local Taxes | |||||||||||||||||||
| Parcel Taxes (2/3 vote): requirements and procedures |
California Constitution Article XIIID §3 Government Code §50075 et seq. |
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| Mello-Roos Community Facilities Act of 1982 | Government Code § 53311-53317.5 | ||||||||||||||||||
| Community Facilities District Establishment | Government Code § 53318-53329.5 | ||||||||||||||||||
| Documentary Real Estate Transfer Tax | Revenue and Taxation Code §11911 et seq. | ||||||||||||||||||
| Business License Tax |
Government Code § 37101 Business and Professions Code § 16000 et seq. |
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| Payroll Tax |
Revenue and Taxation Code §17041.5 Government Code § 50026 |
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| Transient Occupancy Tax (Hotel Tax) | Revenue and Taxation Code §7280 et seq. | ||||||||||||||||||
| Other Excise Taxes including utility users tax, real property transfer tax (charter cities), admissions tax, development tax. |
California Constitution Article XI §5 Government Code §37100.5 and §50075 |
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| Assessments and Financing Districts | |||||||||||||||||||
| Improvement Act of 1911 | Streets and Highways Code Div 7 § 5000-6794 | ||||||||||||||||||
| Municipal Improvement Act of 1913 | Streets and Highways Code Div 12 § 10000-10706 | ||||||||||||||||||
| Improvement Act of 1915 | Streets and Highways Code Div 10 § 8500-8887 | ||||||||||||||||||
| Landscape and Lighting Assessment Act of 1972 | Streets and Highways Code Div 15 Part 2 § 22500 et seq. | ||||||||||||||||||
| Benefit Assessment Act of 1982 | Government Code § 54703 | ||||||||||||||||||
| Parking and Business Improvement Area Law of 1989 | Streets and Highways Code Div 18 Part 6 § 36500-36551 | ||||||||||||||||||
| Property & Business Improvement District Law of 1994 | Streets and Highways Code Div 18 Part 7 § 36600 et seq. | ||||||||||||||||||
| Infrastructure Financing Districts (IFDs) can use property tax increment for pubic works. | Government Code §53395 et seq. | ||||||||||||||||||
| Integrated Financing Districts allow the initial developer to build public works and get repaid by later builders. | Government Code §53175 et seq. | ||||||||||||||||||
| Fees, Charges and Rates | |||||||||||||||||||
| Local government fees may not exceed costs | Government Code §50076 & 66016 et seq. | ||||||||||||||||||
| Developer Fees (AB1600) | Government Code §66000, et seq. | ||||||||||||||||||
| Uniform Procedures Standby Charge Procedures Act | Government Code § 54984 | ||||||||||||||||||
| Quimby Act: local parkland dedication requirements | Government Code §66477 et seq. | ||||||||||||||||||
| School Developer Fees |
Education Code § 17620 Government Code §65995 |
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| Regulatory Fees: Police power of cities and counties. | California Constitution Article XI §7 | ||||||||||||||||||
| State Grants and Aid | |||||||||||||||||||
|
Motor Vehicle Fuel Tax; Gasoline
Tax; Highway Users Tax (state imposed, a portion subvened to municipalities) |
California Constitution Article XIX Revenue and Taxation Code §7301-8404 & 8601-9355 Streets and Highways Code §2104-2107 & 2107.5 |
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| Vehicle License Fee (VLF) state imposed tax on motor vehicles in lieu of local property taxes. |
California Constitution Article XI §15 Revenue and Taxation Code §10751 et seq. & §11005 |
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| Proposition 172 (1993) ½ cent sales tax for local public safety (mitigation for ERAF) state subvention. |
California Constitution Article XIII, § 35 Government Code §30051 et seq. |
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| Proposition 42 (2002) Sales Tax on Gasoline. | California Constitution Article XIXB | ||||||||||||||||||
| Homeowner's Property Tax Relief. $7,000 per dwelling homeowner exemption, state subventions reimburse local government. |
California Constitution Article XIII, §3(k) Revenue and Taxation Code §218 Government Code § 16120-16123 & 29100.6. |
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| Williamson Act: Contracts to preserve farmland and open space, reduced property taxes, state reimbursements to local gov't. |
Contracts:
Government Code §51200 et seq. Subventions: Government Code §16140 et seq. Reassessments: Revenue and Taxation Code §421 |
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| Jail Booking Fees - Criminal Justice Admin Fees | Government Code § 29550-29552 | ||||||||||||||||||
| Citizens Option for Public Safety (COPS) state subvention; Supplemental Law Enforcement Funds (SLESF) | Government Code §30061 et seq. | ||||||||||||||||||
| State mandated local programs |
California Constitution Article XIIIB §6 Government Code §17500 et seq. |
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| Other | |||||||||||||||||||
Proposition 1A of 2004
|
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|
Proposition 4 (1979) Appropriations Limit ("Gann Limit") |
California
Constitution Article XIIIB
Government Code §7900 et seq. |
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| Debt Limit | California Constitution Article XVI, §18 | ||||||||||||||||||
| Gift of public funds prohibited | California Constitution Article XVI, §6 | ||||||||||||||||||
| State mandated local programs |
California Constitution Article XIIIB §6 Government Code §17500 et seq. |
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| Community Redevelopment Law |
California Constitution Article XVI, §16 Health and Safety Code §33000, et seq. |
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Franchise Fees
|
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| Fines and Forfeitures | Penal Code §1463 et seq. and §1203 and various others. Vehicle Code §40200.3 (parking violations) | ||||||||||||||||||
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