California Local Government Finance Almanac

Data,statistics, analyses, and articles on California city and county finance.

Financing California Cities - History and Conditions
California Local Government Finance - Issues
California Municipal Revenues
California Municipal Expenditures
- City Program Expenditures
- Municipal Debt Finance
The California State Budget

note: this material is time sensitive and is updated periodically
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Financing California Cities - Overviews and Primers.

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, January 2011

Financial Management

Financial Management for Elected Officials. Institute for Local Government. 2010

Financial Management Checklist for Elected City Officials. Government Finance Officers Association. (PDF)

Municipal Fiscal-Health Contingency Planning by Bill Statler. November 2009 Western City

Fiscal Conditions

Perceptions of Local Fiscal Stress During a State Budget Crisis. Max Neiman and Daniel Krimm. Public Policy Institute of California. 2009 (PDF)

City Fiscal Conditions. Research surveys published by the National League of Cities.

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)

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Proposition 13 (1978), Proposition 218 (1996) and Proposition 26 (2010).

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 13 at 30: The Political, Economic and Fiscal Impacts. Conference at UC Berkeley June 6, 2008.

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.

Proposition 13: Love it or Hate it, its Roots Go Deep. California Taxpayers Association, November 1993.

Proposition 13: A Look Back. KPBS San Diego's Feb 2010 well done review of Proposition 13 and its legacy. [Video]
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.
Current Developments Under Propositions 13, 62, & 218 by Michael G. Colantuono.
The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. (PDF)

Proposition 26 (2010)

Living With Proposition 26 of 2010 including Frequently Asked Questions. December 18, 2010 (PDF)
Proposition 26: An Executive Summary for the Layperson. by Patrick Whitnell. March 2011 Western City
Proposition 26 Implementation Guide. April 2011. A more in depth examination of Proposition 26 prepared by the League of California Cities Proposition 26 Implementation Guide Committee.

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California Local Government Governance and Reorganization.

City Fact Sheet. Fast facts re California city demographics and finances. California Senate Local Government Committee August 2009.
County Fact Sheet. California Senate Local Government Committee August 2009.
Special District Fact Sheet. California Senate Local Government Committee August 2009.
Redevelopment Agency Fact Sheet. California Senate Local Government Committee August 2009.
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
Avoiding and Using Chapter 9 by John H. Knox and Marc A Levinson. November 2009 Western City

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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'10 (PDF)
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 FY2009-10 by County estimated amounts
- ERAF FY2008-09 by County
- ERAF FY2007-08 by County
- ERAF FY2006-07 by County
- ERAF FY2005-06 by County (including ERAF III)
- ERAF FY2004-05 by County (including ERAF III)
Redevelopment Agency SERAF
- FY2010-11 $350 Million estimated agency-by-agency payment amounts (Calif Redevelopment Assn).
- FY2009-10 $1.70 Billion estimated agency-by-agency payment amounts (Calif Redevelopment Assn).
- FY2008-09 $350 Million agency by agency shift. (Calif Redevelopment Assn.
- FY2005-06 ERAF III Redevelopment Agency Contributions. Calif State Controller's Office (PDF).
- FY2004-05 Redevelopment Agency Contributions. (PDF)
- FY2003-04 Property Tax Shifts from Redevelopment Agencies (PDF)
- FY2002-03 Property Tax Shifts from Redevelopment Agencies (PDF)
- See California Redevelopment Association for agency by agency impacts and other info.
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.

State-Local Fiscal Conflicts in California: From Proposition 13 to Proposition 1A. Elisa Barbour, Public Policy Institute of California. December 2007. An excellent overview.

The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. (PDF)

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)

Cal Facts: California's Economy and Budget in Perspective - State and Local Finances. Legislative Analyst's Office, December 2006 (PDF)

Perspectives on Local and State Finance and Infrastructure in California: Surveys of City Officials and Residents. Mark Baldassare, Christopher Hoene, and Dean Bonner. Public Policy Institute of California. September 2006

Perspectives on State and Local Finance: Surveys of City Officials in California and the U.S. Mark Baldassare and Christopher Hoene. Public Policy Institute of California. December 2005

Perspectives on State and Local Finance in California: Surveys of City Officials and Residents. Mark Baldassare and Christopher Hoene. Public Policy Institute of California. October 2005

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

The State-Local Fiscal Relationship in California: A Changing Balance of Power . Fred Silva and Elisa Barbour, Public Policy Institute of California 1999.

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)

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
- Mandate FAQ from the California State Controller's Office.
- 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.
- Suspended Mandates FY2010-11. Calif Dept of Finance Nov 2010.

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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.

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.
Allocating Local Sales Taxes. Legislative Analyst's Office 2007
Retail Politics: Local Sales and Use Taxes and the Fiscalization of Land Use. Paul G. Lewis. February 2001, Economic Development Quarterly (PDF)
Growth Challenges and Local Government Finance: A Primer for the Sacramento Valley
Paul G. Lewis and J. Fred Silva, September 2001.
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.
City Competition for Sales Tax: Symptom of A Larger Problem? Paul G. Lewis and Elisa Barbour, Nov 1999, Western City
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.

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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 reports and studies. California State Board of Equalization.
E-Commerce Taxation . Links to reports, background papers and statistics. Prepared by Dr. Annette Nellen.
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

►Reforming California Municipal Finance and the State-Local Relationship - a City Perspective. History, problem definition, principles, and some suggested solutions by Michael Coleman. Jan'11
California Local Government Fiscal Reform . The problems, policy goals, policy questions and tensions. An outline with flow chart by Michael Coleman.

►Reforming California Local Finance: Should the Local Vote Rules Be Reversed? Analysis and opinion by Michael Coleman. Nov'10

Allocating Local Sales Taxes. Legislative Analyst's Office 2007

Local Finance Reform from a Regional Perspective. J. Fred Silva, Public Policy Institute of California 2001

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.

Commissions, Studies and Articles

►California Crack-Up: How Reform Broke the Golden State and How We Can Fix It. Joe Matthews and Mark Paul. Aug 2010. New America Foundation. A thoughtful, readable analysis of our state governance and finance problems with cogent ideas for reform. The best writing on this subject yet.
Report of the Summit on State Governance and Fiscal Reform July 17-18, 2009. Cities Counties Schools (CCS) Partnership.
California Forward 2007-current
Commission on the 21st Century Economy (COTCE). 2008-2009. Final report released Sept 29, 2009
- Final report and other related reports and research
- Presentation on Final Report Sept 14, 2009
- Staff reports and commissioner correspondence
- Critique by nine leading tax policy experts. Sept 5, 2009
- Critique by Jean Ross of the California Budget Project. Sept 22, 2009
- LA Times' Michael Hiltzik: "Panel Blew Its Opportunity" Oct 5, 2009
Little Hoover Commission.
- Governing the Golden State: A Critical Path to Improve Performance and Restore Trust. July 2004. See Appendix D starting on page 75 for a good summary of prior reform efforts and recommendations.
- Remarks by Michael Coleman before the Little Hoover Commission, March 25, 2004.
- Historic Opportunities: Transforming California State Government. Dec 2004.
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)
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

Exploring Reform in California Municipal Finance. (PDF) UC Davis Extension: Planning in California - An Overview and Update. January 2010.

►Reforming California Municipal Finance and the State-Local Relationship - a City Perspective. History, problem definition, principles, and some suggested solutions by Michael Coleman. Jan'11

California Local Government Fiscal Reform . The problems, policy goals, policy questions and tensions. An outline with flow chart by Michael Coleman.

►Reforming California Local Finance: Should the Local Vote Rules Be Reversed? Analysis and opinion by Michael Coleman. Nov'10

Challenges to the California Local Government Fiscal Reform. (PDF) Little Hoover Commission, "Roadmap for Reform" Public Hearing, March 25, 2004, Sacramento

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Managing Fiscal Stress.

City Fiscal Conditions. Research surveys published by the National League of Cities.
Financial Management Checklist for Elected City Officials. Government Finance Officers Association. (PDF)
Financial Management for Elected Officials. Institute for Local Government.
Municipal Fiscal-Health Contingency Planning by Bill Statler. November 2009 Western City
Avoiding and Using Chapter 9 by John H. Knox and Marc A Levinson. November 2009 Western City
Municipal Bankruptcy: Avoiding and Using Chapter 9 in Times of Fiscal Stress by John Knox and Marc Levinson. Orrick, Herrington & Sutcliffe LLP, 2009. (PDF booklet)

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Public Employee Pension and Other Post Employment Benefit Costs.

League of California Cities' Pension Information Center
Ed Mendel's Calpensions Blog.
California Public Employee Post-Employment Benefits Commission. Final Report on state OPEB obligations issued January 2008.
CalPERS
Public Employee Pension Costs in California, a presentation to the Council of State Governments, November 12, 2009, by the Legislative Analyst's Office.
Retiree Health Care FAQ. Legislative Analysts Office.
"State Retiree Costs May Skyrocket in Future Years" from the 2009-10 Budget Analysis. Legislative Analyst's Office.
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

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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.

Overviews and Statistics

A Primer on Prop 13, ERAF and Prop218. Michael Coleman (Powerpoint 601kb)

California Property Tax: An Overview. A comprehensive guide to the mechanics of California's Property Tax. California State Board of Equalization. 2005

Property Tax info and resources from the State Board of Equalization: assessment rules, exemptions, etc.

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.

Understanding California's Property Tax Roll: Regions, Property Types, and Sale Years. Tracy Gordon and J. Fred Silva. Public Policy Institute of California. 2003

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 FY08-09. July'11 (Excel)

Assessed Valuation of Property by city . Historic Assessed Valuation, AV per capita, summary statistics. Through FY08-09. May'11 (Excel)

Significant Features of the Property Tax. An online database of property tax information for all 50 states prepared by the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy.

Tax Expenditure Report 2009-10. California Department of Finance.

Allocation of Tax Revenues

Property Taxes: Why Some Local Governments Get More Than Others. Legislative Analyst's Office, August 20, 1996.

Rethinking the Property Tax . A presentation on property tax allocation by Michael Coleman. (PDF) PowerPoint version (365k)

Property Tax Fairness Among Local Governments Means Consolidating Local Governance . Michael Coleman, Nov 1999. CalTax Digest.

Allocating the Property Tax . by Legislative Analyst Elizabeth Hill, July 2000. CalTax Digest.

Demystifying The California Property Tax Apportionment System. by David G. 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.

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes . Legislative Analyst's Office Feb 2000.

Statewide Property Tax Shares – Cities, Counties, et al . A discussion by Michael Coleman of how (and how not) to calculate the relative typical and statewide shares of property tax revenues among cities, counties and other local governments.

Property Tax in Lieu of VLF

The VLF For Property Tax Swap of 2004: Facts for Local Officials. A detailed explanation of the swap of VLF backfill for local property tax. Includes discussion of city-county state general fund contributions. (PDF)

Amounts

VLF Adjustment Amounts: FY04-05 True-Up and FY05-06 Calculations. State Controller's Office calculations of true-up of city and county FY04-05 Property Tax in Lieu of VLF amounts (column F) and FY05-06 Property Tax in Lieu of VLF amounts (column K). These are the amounts that county auditors will transfer in FY05-06. State Controller's Office. Oct14,'05 (PDF).
- Controller's Office Oct14,'05 Cover Letter explaining the columns and calculations in the Oct14,'05 calculations (above). (PDF)
- Key Points on FY04-05 and FY05-06 VLF Adjustment Amounts. Important notes on the Oct 14,'05 VLF Adjustment Amount numbers provided by the State Controllers Office. (PDF)
Estimating Your City's Property Tax in Lieu of VLF Revenue for FY05-06 and Beyond. How to estimate Property Tax in Lieu of VLF revenues (VLF Adjustment Amount) for your city.May'06 (PDF)

Administration and Accounting

County Auditor Uniform Guidelines for the Implementation of SB1096 as amended by AB2115 . Detailed implementation guidelines for County Auditors for the Triple Flip, VLF-PropTax Swap and ERAF III. Prepared by the County Auditor's Association. (PDF)
Accounting for Local Revenue Realignments Adopted in the 2004-05 State of California Budget. Feb 2005 California Committee on Municipal Accounting. (PDF)
Flips, Swaps & Settle-Ups: The New In-Lieu Property Taxes. Presentation by Michael Coleman and Vallejo Asst Finance Director Susan Mayer from the Dec 2, 2005 League of California Cities Financial Management Seminar in Monterey, CA (PDF)

Annexations and Incorporations

The VLF For Property Tax Swap of 2004: Effects on Annexations and New Incorporations. An analysis of provisions in the law regarding funding for annexations and new incorporations. (PDF)
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)
Fiscal Impacts of the VLF for Property Tax Swap on Annexations and New Incorporations. Background material regarding the extension of AB1602 (Laird). (PDF) Jan '08

Assessed Valuation of Real Property for Taxation

California Property Tax Assessors Handbook. California State Board of Equalization.

Directory of California County Assessors. California State Board of Equalization.

Property Tax Administration Fees

Should Flips and Swaps Lead to Big Jumps?. An explanation of a methodology used by County Auditors in the calculation of Property Tax Administration fees. Animated HTML version or PDF version

League of California Cities Letter to State Controller John Chiang on the property tax administration fee issue. (PDF)

Opinion prepared by the Chief Counsel's Office of the California State Controller on the property tax administration fee issue. (PDF)

California State Controller's Office Audits Division letter advising County Auditors of the correct methodology for calculating property tax administration fees in light of the property tax for VLF swap and the triple flip.

Opinion of the County Counsel, County of Santa Clara advising that County Auditors not follow the opinion of the California State Controller's Office.

Alhambra et al. v. County of Los Angeles.

Petition for Writ of Mandate. Nov 2008.
Trial Court Statement of Decision. June 2009.
Cities of Clovis at al v. County of Fresno. Superior Court Decision. February 2010.
Court of Appeal Decision. July 2010.
More info: Colantuono & Levin PC

Property Transfer Taxes and Documentary Transfer Taxes - see Other Locally Adopted Revenues

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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.

Overviews and Explanations

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.

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.

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).

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)

Tax Expenditure Report 2009-10. California Department of Finance.

Data and Statistics

Local Sales & Use Tax Allocations. Back through FY2007-08 updated monthly. Payments from the 1% local sales tax, the 1/4% countywide transportation sales tax, and from local sales tax (transactions & use tax) add-on rates. California State Board of Equalization.

Quarterly Distributions of the Local Bradley Burns and Add-on Rates. California State Board of Equalization.

Local Sales & Use Tax Revenues (BOE). Historic revenue distributions (1998-99 through FY2008-09) to cities and counties from the 1% Local Bradley Burns rate, revenues per capita, revenues as a percentage of general revenues. Compiled from California State Board of Equalization reports. (Excel)

Local Sales & Use Tax Revenues (SCO). Historic revenues by city from the 1% Local Bradley Burns rate, revenues per capita, summary statistics as reported by local agencies to the State Controller. Through FY08-09. May'11 (Excel)

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.

Local Transactions and Use Taxes: "Add On" Sales Taxes

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. (PDF)

Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of proposals and imposition of countywide transactions (sales) and use taxes for special purposes. (PDF) Updated Sept'10

Tax Tips for District Taxes (Transactions/Sales and Use Taxes). California State Board of Equalization. April 2003

The Sales Tax Triple Flip

The Sales & Use Tax "Triple Flip." Explanatory info from the California State Board of Equalization. (PDF)

Triple Flip City and County Estimated Adjustment Amounts for FY04-05. State Department of Finance estimated adjustment amounts for cities and counties under the sales tax - property tax triple flip. (PDF)

County Auditor Uniform Guidelines for the Implementation of SB1096 as amended by AB2115 . Detailed implementation guidelines for County Auditors for the Triple Flip, VLF-PropTax Swap and ERAF III. Prepared by the County Auditor's Association. (PDF)

Accounting for Local Revenue Realignments Adopted in the 2004-05 State of California Budget. Feb 2005 California Committee on Municipal Accounting. (PDF)

Triple Flip True Up Amounts for FY04-05 from California Department of Finance. This reflects a reduction in most city's Property Tax in Lieu of Sales & Use Tax compensation for FY04-05 (but paid/reduced in January 2006) due to DOF's change in estimating methodology. (Excel)

Flips, Swaps & Settle-Ups: The New In-Lieu Property Taxes. Presentation by Michael Coleman and Vallejo Asst Finance Director Susan Mayer from the Dec 2, 2005 League of California Cities Financial Management Seminar in Monterey, CA (PDF)

Triple Flip Conference Call. Audio recording of the 10/4/2005 CSMFO conference call on the Sales and Use Tax Triple Flip.

CSMFO Triple Flip Worksheet Example. CSMFO Triple Flip Worksheet Example

Calculation of Property Tax Administration Fees in light of the triple flip.

Sales Tax Issues: Interagency Competition, Allocation

California Cities and the Local Sales Tax. Paul G. Lewis and Elisa Barbour. Public Policy Institute of California. 1999

City Competition for Sales Tax: Symptom of A Larger Problem? Paul G. Lewis and Elisa Barbour Nov 1999 Western City.

Allocating Local Sales Taxes. Legislative Analyst's Office 2007

Sales Tax Issues: Remote & Internet Sales, Simplification and Conformity, Taxing Services

Narrowing the Gap: Options for Boosting California's Sales Tax Collections From Online Retailers. California Budget Project April 2011.

California's Use Tax. A handout summary of the issue by the Legislative Analyst's Office Feb2011.

BOE Legislative Analyses of 2011 Internet Use Tax bills: AB153 (Skinner), AB155 (Calderon), SB 234 (Hancock)

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.

Tax Expenditure Report 2009-10. California Department of Finance.

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Utility User's Tax.

Utility User Tax Facts. Key facts about Utility User Taxes in California. Sept'08 (PDF) Updated Sept'08
Utility User Tax by city through FY08-09. Current rates. Historic revenues, revenues per capita, revenues as % of general revenues, summary statistics. May'11 (Excel)
Utility User Tax Rates and Contact Info from uutinfo.org
How the Telecommunications Revolution Will Affect Your City. Western City November 2005

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Other Locally Adopted Revenues: Business Tax, Hotel Tax and Others.

General Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Admissions Tax Revenues. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Business License Tax by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Business permit, tax, and license requirements of California cities, counties and others from CalGOLD.

Construction Development Tax Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Construction Permit Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Electric and Gas Utilities (city operated) Revenue statistics. (Excel)

Franchise Revenues by city. Historic annual revenues, summary statistics. Including solid waste, telecommunications and other franchises. Through FY08-09. May'11 (Excel)

Video Service Franchising: AB2987 of 2006: AB2987 (Núñez/Levine) text. Assembly Floor Analysis.

Parking Tax Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Property Transfer Tax / Documentary Transfer Tax Revenues. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)

Property Transfer Tax / Documentary Transfer Tax Rates. Current City and county tax rates. (PDF)

Transient Occupancy Tax by city. Current rates, revenues, per capita, and % of general revenues and summary statistics. Through FY08-09. May'11 (Excel)

TOT Losses From On-line Hotel Bookings. A bulletin. (PDF)

Vehicle Code Fines by city. Historic revenues and per capita. Through FY08-09. May'11 (Excel)

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Local Tax Votes.

Approval Requirements for State and Local Revenues . A summary of the voting requirements for state and local revenue increases.

Analyses of Local Revenue Measures in California

►Votes on Local Taxes and Other Local Revenue Measures November 2011. Final results.

An Overview of Local Revenue Measures in California Since 2001. Summary and analysis of passage rates. March 2010

Special Taxes: What Difference Does the 2/3 Vote Requirement Make in the Passage Rate of Local Tax and Bond Measures? May '09

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 Sept'10

Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of countywide transportation add-on sales taxes (transactions and use taxes), looking at current rates in effect and the history of such proposals with the voters. Updated Sept'10

The Rise of Local Ballot Measures on Public Employee Compensation. A look at recent local measures. March 2011

Fiscal Effects of Voter Approval Requirements on Local Governments. Kim S. Rueben and Pedro Cerdán. Public Policy Institute of California. 2003

The Local Initiative in California . Tracy Gordon. Public Policy Institute of California. 2004

Summary Reports and Analyses of Elections - California Local Ballot Measures

Resources for Local Ballot Measure Efforts

Legal Issues Associated with Use of Public Resources for Ballot Measure Activities. Institute for Local Government. June 2010.

Ballot Measure Rules of the Road. Summary pamphlet for local officials. Institute for Local Government. June 2010.

The Role of the Fair Political Practices Commission in ballot measure activities. Institute for Local Government. June 2010.

Legal resources on local ballot measure activities in California. Institute for Local Government. June 2010.

Public Agencies and Ballot Measure Campaigns. This article explains the impact of a California Supreme Court decision (Vargas v. City of Salinas) on the use of public resources for campaign purposes in ballot measure campaigns.

"Countdown to Success: How to Win your City Finance Measure." A citizens guide to the essential elements of a winning local ballot measure campaign, including tax and bond measures. League of California Cities. 2007

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VLF: The Motor Vehicle In-Lieu Tax.

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.

► City VLF Revenue Update. (PDF)
SB89 Eliminates City VLF. A summary. July 8, 2011
- ►City by city impacts of the shift of city VLF under SB89. Also includes COPS grant funding estimates. October 6, 2011.
VLF Facts: A Primer on the Motor Vehicle In-Lieu Tax, the Car Tax Cut and Backfill. May'06 (PDF)
FY 2003-04 VLF Backfill Gap Loan Amounts . Agency-by-agency backfill gap impacts repaid to cities and counties in FY05-06. California State Controller's Office. (PDF)
State Controller VLF Apportionment Reports.
VLF Revenues by city. Historic revenues, revenues per capita, revenues as % of general revenues, summary statistics. (Excel)
The Incidence of the Vehicle License Fee. Jennifer Dill, Todd Goldman, and Martin Wachs; Institute of Urban and Regional Development, UC Berkeley 1999. (PDF)

VLF for Incorporations and Annexations

Fiscal Impacts of the VLF for Property Tax Swap on Annexations and New Incorporations. Background material regarding the extension of AB1602 (Laird). (PDF) Jan '08

The VLF For Property Tax Swap of 2004: Effects on Annexations and New Incorporations. An analysis of provisions in the law regarding funding for annexations and new incorporations. (PDF) Oct '06

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)

Calculating AB1602 Supplemental VLF Amounts for Inhabited Annexations and New Incorporations. (PDF) Nov '06

Property Tax in Lieu of VLF

See under Property 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."

Supplemental Law Enforcement Funding (SLESF) / Citizens Option for Public Safety (COPS) estimated allocations for FY2011-12. UPDATED Oct 2011.
- Prior allocations: COPS FY10-11. COPS FY09-10. COPS FY08-09, COPS FY07-08. COPS FY06-07, COPS FY05-06, COPS FY04-05, COPS FY03-04, COPS FY02-03, COPS FY01-02, COPS FY00-01
Local Detention Facility Booking Fees. A fact sheet. rev. Feb'10 (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)
- 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)
- See also Educational Revenue Augmentation Fund (ERAF) for specific statistics and explanation.
Homeowners' Exemption. Assembly Committee on Revenue and Taxation Revenue and Taxation Reference Book 2006 Chapter 6E.
California State Controller's Office Apportionments. Detailed tables showing the allocation of local government revenues administered by the State Controller.

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.
California Energy Commission Energy Partnership Program.

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Federal Grants and Aid.

Federal Economic Stimulus Package: The American Recovery and Reinvestment Act of 2009.
- City Funding Book: American Recovery and Reinvestment Act of 2009. League of California Cities. Version 3, March 9, 2009. Related resources from the League of California Cities.
- Federal Economic Stimulus Package: Fiscal Effect on California. Legislative Analyst's Office.
- What Does the American Recovery and Reinvestment Act of 2009 Mean for California? California Budget Project.
Community Development Block Grant (CDBG) Neighborhood Stabilization Program (NSP). Emergency funding targeted to cities and states to ease the burden of vacant and abandoned houses on neighborhoods that have high rates of foreclosure.
- NSP News Release Sept 2008
- NSP Statewide Allocations (xls)
- NSP Local Government Allocations (xls)
- NSP Frequently Asked Questions (doc)
Community Oriented Policing Services (COPs) law enforcement grants.
- Summary of 2011 Awards
Federal Grants information at Grants-Dot-Gov.

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Transportation Funding.

Overviews and Issue Briefs

Where Your Gasoline Taxes Go. Charts explaining the rates and allocations of federal, state and local taxes on gasoline. (PDF)

California Travels: Financing Our Transportation. The conditions, financing and governance of a California's transportation programs. Legislative Analyst's Office. Jan'07 (PDF)

Transportation Funding in California. California Dept of Transportation, Economic Analysis Branch, Division of Transportation Planning. Charts outlining the allocation of state and local transportation funds in California.

California Transportation Commission Annual Reports. Including funding and use statistics.

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)

LAO Transportation Reports. Legislative Analyst's Office reports including financing issues.

A Dozen Reasons for Raising Gasoline Taxes. Martin Wachs. Institute of Transportation Studies, UC Berkeley. March 1, 2003.

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.

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.

Transportation Funding Sources

The State Fuel Tax Swap of 2010

Achieving General Fund Relief From Transportation Funds. An explanation of the fuel tax swap, interactions with Proposition 22 and Proposition 26 and the Governor's 2010 budget proposal to fix the swap.
State Gasoline Tax Swap a Powerpoint handout with charts illustrating the fuel tax swap of 2010.

Highway Users Tax (Motor Vehicle Fuel Tax)

►HUTA Update: Highway Users Tax Facts, Payment Delays and Projected FY2010-11 and FY2011-12 Allocations to Cities and Counties. Updated June 2011 based on May 2011 California Department of Finance revenue estimates including Sec2103 Prop 42 replacement funds. Includes projections for individual cities and counties.
Highway Users Tax allocations 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 historic city by city revenues. 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 FY08-09. July'11 (Excel)
Guidelines re Gas Tax Expenditures for Cities and Counties. California State Controller 2004.

Proposition 42 State Sales Tax for Transportation

Proposition 42 Local Streets and Roads: City by City Allocations. Updated Feb 14, 2011. Description of the revenue. and the effects of 2010 gasoline tax swap. Prop 42 local streets and roads allocations ended after FY2009-10.
Proposition 42 Local Streets and Roads Quarterly Apportionments. California State Controller.
Proposition 42 (ACA4 of 2002) text.
Revenue and Taxation Code Sec 7104(f)(5) Prop 42 General Fund Maintenance of Effort spending minimums for cities.

Proposition 1B - Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 ($19.925B):

Proposition 1B: Comprehensive Program information.
Infrastructure Bond Implementation Update. League of California Cities. Sept 2008.
Potential Funds for Local Governments: Proposition 1B. Outline of the various funding programs with descriptions, links and contact information. League of California Cities.
Text of the law: SB1266 Perata and Núñez.
Local Streets and Roads program.
- Application process and allocation information. Calif Dept of Finance.
- 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%).
- Estimated allocations to individual counties of the $1B county Local Street and Road Improvement, Congestion Relief, and Traffic Safety component by the California State Assn of Counties.
- City-by-city allocations to date Calif State Controller.
- County allocations to date Calif State Controller.

Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of proposals and imposition of countywide transactions (sales) and use taxes for special purposes. Updated Sept'10

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City Program Expenditures.

Appropriations Limits by city. Historic Gann Limits and appropriations subject to limit. Through FY08-09. May'11 (Excel)
City Expenditures by Category: total expenditures, salary & benefits, contracts, materials & supplies. Percent of total expenditure comparisons and summary statistics. Through FY08-09. June'11 (Excel)
City Service Responsibilities. California Cities have differing funding responsibilities and methods of providing services. Per Capita spending and reported service method by city FY07-08. Aug'10 (Excel)
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)
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 FY08-09. July'11 (Excel)
Fire Staffing by City. Historic paid and volunteer firefighters. Total budgeted staffing and per capita by city. Through FY08-09. Aug'11 (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 FY08-09. July'11 (Excel)
Police Staffing by City. Historic budgeted police officers, total police staffing, volunteers and per capita officers by city. Through FY08-09. Aug'11 (Excel)
Police and Fire Spending by City - per capita and as a percentage of general revenue. Historic, city-by-city statistics. Note that not all cities are responsible for providing and funding fire services. Through FY08-09. July'11 (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 FY08-09. Aug'11 (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 FY08-09. Aug'11 (Excel)
Streets 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 FY08-09. Aug'11 (Excel)

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Municipal Debt Financing.

California Debt Issuance Primer and Overview. A 40 page summary of the comprehensive California Debt Issuance Primer including on-line links. California Debt and Investment Advisory Commission, Office of the State Treasurer. Oct 2005. (PDF).
California Debt Issuance Primer. Extensive, comprehensive guidebook on municipal debt financing in California. On-line version is regularly updated. California Debt and Investment Advisory Commission, Office of the State Treasurer. March 2006. 660 pages (PDF).
An Overview of (California) Local Government Bond Issuance Trends (1985-2005) California Debt and Investment Advisory Commission, Office of the State Treasurer. 2008. (PDF).
Guidelines for Mello-Roos Financing. California Debt and Investment Advisory Commission, Office of the State Treasurer. 1991. (PDF).
Guidelines for Leases and Certificates of Participation. California Debt and Investment Advisory Commission, Office of the State Treasurer. 1993. (PDF).
Looking Beyond the Horizon: California Debt Affordability Report. California State Treasurer. October 2007. (PDF)
California Debt Issuance Database. California Debt and Investment Advisory Commission, Office of the State Treasurer.
The California Infrastructure and Economic Development Bank (I-Bank). Located within the California Business, Housing and Transportation Agency, I-Bank finances public infrastructure and private investments that promote economic growth, revitalize communities and enhance the quality of life throughout California.
The California Debt and Investment Advisory Commission (CDIAC). CDIAC provides information, education and technical assistance on public debt, investments, and economic development financing tools to local public agencies and other public finance professionals.
California Statewide Communities Development Authority (CSCDA). CSCDA is a joint powers authority sponsored by the California State Association of Counties and the League of California Cities to provide local governments and private entities access to low-cost, tax-exempt financing for projects of public benefit.

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California State Budget: Content and Analysis.

Regarding impacts of the state budget on municipalities see "Cities and the California State Budget."

California Department of Finance homepage - including other budget links.
- Legislative Analyst's Office Budget Reports including analyses, and hearing hand-outs.
- Assembly Budget Committee Reports and Links
- Senate Budget Committee Reports and Links
- ♦Summary Budget Schedules and Charts. Dept of Finance.
- ♦Historical State Budget Revenue and Expenditure Data. Legislative Analyst's Office.
California State Tax Expenditures (Tax Breaks). LAO. (PDF)
Next-Ten's California Budget Challenge. Roll up your sleeves and create your own state budget for the next 10 years. Informative and well crafted.
- California Budget Choices: Making the Budget Easier to Understand. From Next Ten. A brief primer.
State Budget Analyses from the California Budget Project. CBP State Tax Policy Briefs.
What the State Controller Can and Cannot Pay without an Enacted Budget. California State Controller.
Tax Expenditures (exemptions - breaks)
- Tax Expenditure Report. California Department of Finance.
- Tax Expenditures: Policy Issues. California Legislative Analyst 2009.
- Tax Expenditure Programs. California Legislative Analyst 2007.

2006 Infrastructure Bonds: Proposition 1B, 1C, 84

Infrastructure Bond Implementation Update. League of California Cities. Sept 2008.

Comprehensive Bond Information: Proposition 1B, 1C, 1D, 1E, 84.

Proposition 1B - Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 ($19.925B):

Proposition 1B: Comprehensive Program information.
Infrastructure Bond Implementation Update. League of California Cities. Sept 2008.
Potential Funds for Local Governments: Proposition 1B. Outline of the various funding programs with descriptions, links and contact information. League of California Cities.
Text of the law: SB1266 Perata and Núñez.
Local Streets and Roads program.
- Application process and allocation information. Calif Dept of Finance.
- 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%).
- Estimated allocations to individual counties of the $1B county Local Street and Road Improvement, Congestion Relief, and Traffic Safety component by the California State Assn of Counties.
- City-by-city allocations to date Calif State Controller.
- County allocations to date Calif State Controller.

Proposition 1C - Housing and Infrastructure Bond (2.85B)

Proposition 1C Comprehensive Program information.
Calif Dept of Housing and Community Development financial assistance including Proposition 1C programs.

Proposition 84 - The Safe Drinking Water, Water Quality and Supply, Flood Control, River and Coastal Protection Bond Act of 2006 ($5.388B)

Proposition 84 Comprehensive Program information.

Local grants under the Statewide Park Act (within the Prop84 Sustainable Communities and Climate Change Reduction program). California State Parks.

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Cities and the California State Budget.

Regarding the history and issues surrounding state funding of California municipalities, see "The State-Local Fiscal Relationship."

See Latest info on state budget and legislative issues from the League of California Cities.
- SB89 Eliminates City VLF. A summary. July 8, 2011
  - ►City by city impacts of the shift of city VLF under SB89. Also includes COPS grant funding estimates. October 6, 2011.
- City Advocate Weekly, League of California Cities.
- Press Releases, League of California Cities
- Recent presentations on state budget impacts.
- State Budget Issues of Concern to City Budgeters. How to approach the preparation of your 2011-12 budget given the current state of the state budget. April 13, 2011
Redevelopment extortion FY2011-12. AB1x 26 / 27 information. Lawsuit, documents, payment info, updates. California Redevelopment Association.
- Proposition 1A Securitization Program information from California Communities.
Motor Vehicle Fuel Tax (HUTA) funds.
- HUTA Update: Highway Users Tax Facts, Payment Delays and Projected FY2010-11 and FY2011-12 Allocations to Cities and Counties. Updated June 2011 based on May 2011 California Department of Finance revenue estimates including Sec2103 Prop 42 replacement funds. Includes projections for individual cities and counties.
Other city revenue impacts
- Suspended Mandates FY2010-11. Calif Dept of Finance Nov 2010.

Top Myths about California Cities and the State Budget. June'06.
League of California Cities State Budget Info including press releases, memos and sample resolutions.
The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. Jan'11.

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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.
National Association of Business Economists. Division of Transporta
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.
California Online Directory. State employee phone / address directory.

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.
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.

Law & Legislation.
State Law and Legislation

Daily File: California State Senate
            Listen to State Senate Hearings
       Local Government Committee, California State Senate
             Local Government Committee Information. Hearing materials, publications, references and other useful info.
        Revenue and Taxation Committee, California State Senate
        Budget and Fiscal Review Committee, California State Senate
Daily File: California State Assembly includes links to live audio.
        Local Government Committee, California State Assembly
        Revenue and Taxation Committee, California State Assembly
California Legislative Hearings and Reports index (most documents not on line) (UCSF Hastings Law Library).
Search California Legislation
Search California Codes. California Legislative Counsel.
Search California Statutes. California Legislative Counsel.
Search California Administrative Regulations. California Office of Administrative Law.
Search California Constitution. California Legislative Counsel.
Search California Court Decisions. Judicial Council of California.
Search Attorney General Opinions. California Attorney General's Office.
Federal and State Laws, Cases and Codes from FindLaw
Legislative Analyst's Office Non-partisan advisor to the State Legislature.
Board of Equalization Legislative Analyses and Bulletins including bills concerning property taxes and sales taxes.
The Roundup. Daily news from the state capitol.
California Municipal Law Handbook League of California Cities.
Colantuono & Levin, PC. Papers reviewing the latest legal issues in California local government finance from some of the best legal minds in this area.
League of California Cities 2009 Legislative Report and podcast from the Nov 2009 League Legislative Seminar.

Court Decisions

California Courts Home Page
Slip Opinions of CA Court Decisions (Last 120 Days)
Slip Opinions of CA Court Decisions (From 1850)
Ninth Circuit Opinions Since 6/95
Findlaw Search of Ninth Circuit Opinions Since 1996
Findlaw Search of CA Supreme Court & Appellate Court Opinions 1934 - Present

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

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.

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:

Municipal Improvement Bond Act of 1901	Government Code §43600
Two-thirds supermajority voter approval required and may only be used for acquisition or improvement of real property	California Constitution Article XIIIA §1(b) California Constitution Article XVI, § 18 Government Code §43614

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.

Property Taxes: ad valorem

Proposition 13 (1978) Tax Limitation

California Constitution Article XIIIA

Property Tax Special Exemptions and Assessments

Exemptions: Property owned by the state, local government (most), libraries and museums, certain schools, and churches.	California Constitution Article XIII §3
Proposition 58 (1986) & Prop 193 (1996) Intra-Family Transfers	California Constitution Article XIIIA §2 Revenue and Taxation Code §63.1
Proposition 60 (1986) & Proposition 90 (1988): Age 55 & over Transfer of Base Value	California Constitution Article XIIIA §2 Revenue & Taxation Code § 69.5
Proposition 93 (1988) Veterans Assessments	California Constitution Article XIII §3 Revenue and Taxation Code §205.1
Proposition 110 (1990) & Prop 177 (1994) Disabled Persons	California Constitution Article XIIIA §2 Revenue & Taxation Code § 69.5
Proposition 160 (1992) Service Related Deaths	California Constitution Article XIII §4 Revenue and Taxation Code §205.5
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.
Tax Equity Allocation to certain non-full-service, no and low property tax cities.	Revenue and Taxation Code §98
Timberland Productivity Act: Preferential property tax treatment of timber.	Government Code §51100 et seq.
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

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

The VLF for Property Tax Swap of 2004

Revenue and Taxation Code §97.70

Proposition 1A of 2004

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

Community Redevelopment Law (property tax increment)

California Constitution Article XVI, §16
Health and Safety Code §33000, et seq.

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.

Sales tax sharing.

California Constitution Article XIII, §29
Government Code §55700 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

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.

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.

Payroll Tax

Revenue and Taxation Code §17041.5
Government Code § 50026

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

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

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

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

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.

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.

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

Jail Booking Fees - Criminal Justice Admin Fees

Government Code §29550-29553

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.

Other

Proposition 1A of 2004

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

Proposition 4 (1979) Appropriations Limit
("Gann Limit")

California Constitution Article XIIIB
Government Code §7900 et seq.

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.

Community Redevelopment Law

California Constitution Article XVI, §16
Health and Safety Code §33000, et seq.

Franchise Fees

Electric, Telephone, Gas, Oil	Public Utilities Code §6001 et seq. and Public Utilities Code §6201
Cable and Video	Government Code §53066 and Public Utilities Code §440 and Public Utilities Code §5800 et seq.
Refuse Collection	Public Resources Code §49200 et seq.(counties) and §49300 (cities)

Fines and Forfeitures

Penal Code §1463 et seq. and §1203 and various others. Vehicle Code §40200.3 (parking violations)

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Associations.
   Cities
       League of California Cities
       Institute for Local Government
       National League of Cities
       International City Management Association (ICMA)
       US Conference of Mayors
   Counties and County Finance Officials
       California State Association of Counties (CSAC)
       California Association of County Treasurers and Tax Collectors
       County Auditors Association of California
   Finance Officers and Treasurers
       California Society of Municipal Finance Officers (CSMFO)
       California Municipal Treasurers Association (CMTA)
       California Municipal Revenue and Tax Association (CMRTA)
       Government Finance Officers Association (GFOA)
   Special Districts
       California Redevelopment Association (CRA)
       California Special Districts Association (CSDA)
       Association of California Water Agencies (ACWA)
       California Association of Recreation and Park Districts (CARPD)
   Other
       Municipal Management Assistants of Northern California (MMANC)
       Municipal Management Assistance of Southern California (MMASC)
       California State Library Association
       California Association of Local Agency Formation Commissions (CaLAFCo)
       California Communities (California Statewide Communities Development Authority - CSCDA)
       Cities, Counties and Schools Partnership (CCS)
       California Municipal Utilities Association (CMUA)
       California Association for Local Economic Development (CALED)
       California Association of Councils of Governments
       American Planning Association. California Chapter
       California Planners' Book of Lists by the Governor's Office of Planning and Research. 2007 Edition.
                    Prior years editions: 2007   2006   2005   2004   2003    2001   2000    1999   1998    1997    1996

File Viewers (free downloads).

PDF Adobe Portable Document Format file viewer
Microsoft file viewers for Excel, Word and PowerPoint viewers
Real Audio Player for video and audio files
Adobe Flash Player for video and audio files

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For more information or comments, contact Michael Coleman at 1.530.758.3952 or email to
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Copyright © 1995-2009 Coleman Advisory Services. All rights reserved. Revised: 21 January 2012.

Contents

Financing California Cities - Overviews and Primers.

Proposition 13 (1978), Proposition 218 (1996) and Proposition 26 (2010).

California Local Government Governance and Reorganization.

Educational Revenue Augmentation Fund (ERAF): Property Tax Shifts.

The State-Local Fiscal Relationship.

The Fragmentation of Local Finance & Governance.

The Fiscalization of Land Use.

The disconnect between service costs and revenues in urban development imperils city services and deters balanced planning.

Local Revenues in a Changing World.

Local Government Fiscal Reform.

Managing Fiscal Stress.

Public Employee Pension and Other Post Employment Benefit Costs.

Property Tax.

Sales & Use Tax.

Utility User's Tax.

Other Locally Adopted Revenues: Business Tax, Hotel Tax and Others.

Local Tax Votes.

VLF: The Motor Vehicle In-Lieu Tax.

State Funding.

Federal Grants and Aid.

Transportation Funding.

City Program Expenditures.

Municipal Debt Financing.

California State Budget: Content and Analysis.

Cities and the California State Budget.

Links to Sites with More Data and Reports.