California Local Government Finance Almanac

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

Contents

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

HOT TOPICS
o State Budget Proposals - City Impacts
o Proposition 1A (2004)
o California State Budget
o Highway User Tax Delay
o Infrastructure Bonds
o Booking Fees
o Public Retiree Healthcare (LAO)
o "Housing Bottom Line" - not
o Property Tax Administration Fees

Conference papers, handouts, & presentations
Links to Useful Data and Reports
File Viewers (free!)

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Financing Cities - History and Conditions.

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)

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)

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.

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Proposition 13 and Proposition 218.

Article XIIIA of the California Constitution (Tax Limitation)

Article XIIIB of the California Constitution (Spending Limitation: Proposition 4)

Article XIIIC of the California Constitution (Voter Approval for Tax Levies)

Article XIIID of the California Constitution (Assessments and Property Related Fees)

Triskaidekaphobia: A Primer on Prop 13, ERAF and Prop218 . Michael Coleman (PDF 740k) (Pwrpt 512k)

Proposition 218 Implementation Guide . A thorough on-line guide to California Constitution Articles XIIIC and XIIID by the League of California Cities Proposition 218 Legal Issues Committee.

Proposition 13: Some Unintended Consequences . Jeffrey I. Chapman, Public Policy Institute of California 1998. Proposition 13 had three unanticipated consequences: 1) the fiscalization of land use, 2) the growth of arcane finance techniques, and 3) the increase of state control over local government finance. (PDF)

The Continuing Redistribution of Fiscal Stress: The Long Run Consequences of Proposition 13. Jeffrey I. Chapman, Lincoln Institute of Land Policy Working Paper. 1998. (PDF)

Patterns in California Government Revenues Since Proposition 13. Michael A. Shires, Public Policy Institute of California 1999. This report examines the changes that have occurred in state and local public finance between the passage of Proposition 13 in 1978 and 1995, addressing three questions: 1) How has the share of locally controlled revenues changed? 2) How has the spending flexibility of state and local revenues changed? 3) How has the composition of state and local revenues changed?

Has Proposition 13 Delivered? The Changing Tax Burden in California . Michael A. Shires, John Ellwood, and Mary Sprague, Public Policy Institute of California 1998. One question that has arisen in the debate over public finances is whether Proposition 13 has succeeded in reducing the tax burden of Californians. This report shows that it has.

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

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

Current Developments Under Propositions 13, 62, & 218 by Michael G. Colantuono. Jan 2008. (PDF)

Metered Utility Rates Are Subject to Proposition 218 by Michael Colantuono. Western City November 2006. Implications of the July 2006 Supreme Court decision in Bighorn-Desert View Water Agency v. Verjil.

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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 FY06-07 by County
- ERAF FY05-06 by County
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)
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 state mandates.
- Improving the Mandate Process. Reform concepts from the Legislative Analyst's Office. Feb 2007

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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 new 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.

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

Reform of State-Local Finance Must Address Seven Fundamental Issues. by Dean Misczynski, Metro Investment Report Feb 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

Governing the Golden State: A Critical Path to Improve Performance and Restore Trust. Little Hoover Commission. July 2004.
- Remarks by Michael Coleman before the Little Hoover Commission, March 25, 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 1,805k)
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 467k).
- 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 93k).
- 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 25k)
California Constitution Revision Commission (1996).
- Final Report Chapter V: "Establishing a new local government structure and finance system"
Making California’s Governments Work. League of California Cities Committee on Local Government Reform. Jan 1995. (PDF 79k)
Making Government Make Sense . Legislative Analyst's Office Feb 1993 (PDF 68k)

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 2007.

California Local Government Fiscal Reform: What's on the Horizon? (PDF) League of California Cities Annual Conference, October 5-8, 2005. San Francisco, California.

The VLF Backfill for Property Tax Swap of 2004. (PDF) League of California Cities Annual Conference. September 17, 2004. Long Beach, California

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

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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 FY04-05. (Excel)

Assessed Valuation of Property by city . Historic Assessed Valuation, AV per capita, summary statistics. Through FY04-05. (Excel)

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 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.

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)

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

Property Tax Administration Fees

Should Flips and Swaps Lead to Big Jumps?. An explanation of a recent erroneous 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.

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 Statistics

Tax Information for City and County Officials: Local Sales and Use Tax, Transactions (Sales) and Use Tax. A comprehensive guide to the mechanics of California's Sales and Use Tax. California State Board of Equalization. May 2006

Sales & Use Tax info and resources from the State Board of Equalization: rates, procedures, exemptions, etc.

Sales & Use Tax by city . Historic revenues from the 1% Local Bradley Burns Rate, revenues per capita, summary statistics. Through FY04-05. July'07 (Excel)

California City and County Sales & Use Tax Rates. California State Board of Equalization. Schedules and tables including composite rates by locality and a list of those jurisdictions with district tax rates (add-on transactions and use taxes).

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 State Board of Equalization Annual Reports. Sales and use tax, property tax, motor vehicle fuel license tax, and more data on BOE administered revenues.

Proposition 172 Facts . A concise explanation of Proposition 172, the half-cent sales tax for Public Safety adopted by voters as a partial mitigation for ERAF. (PDF)

Local 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. Updated Feb'07 (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)

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

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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Utility User's Tax.

Utility User Tax Facts. Key facts about Utility User Taxes in California. May'06 (PDF)
Utility User Tax by city through FY04-05. Historic revenues, revenues per capita, revenues as % of general revenues, summary statistics, rates. July'07 (Excel)
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.

► TOT Losses From On-line Hotel Bookings. A bulletin. (PDF)
Transient Occupancy Tax by city. Revenues, per capita, % of general revenues, summary statistics, rates. FY91-92 through FY04-05. July'07 (Excel)
General Revenues by city. Historic revenues, summary statistics. Through FY04-05. July'07 (Excel)
Business License Tax by city. Historic revenues, summary statistics. Through FY04-05. (Excel)
- 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 FY04-05. July'07 (Excel)
Construction Permit Revenues by city. Historic revenues, summary statistics. Through FY04-05. July'07 (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 FY04-05. July'07 (Excel)
Parking Tax Revenues by city. Historic revenues, summary statistics. Through FY04-05. July'07 (Excel)
Property Transfer Tax / Documentary Transfer Tax Revenues. Historic revenues, summary statistics. Through FY04-05. July'07 (Excel)
Property Transfer Tax / Documentary Transfer Tax Rates. Current City and county tax rates. (PDF)

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Local Tax Votes.

► Votes on Local Taxes, Bonds and Other Local Revenue Measures June 2008. (PDF)
Local Add-On Sales Taxes: The Rise of Transactions and Use Taxes for Cities. A discussion of trends in proposals and approvals of transactions (sales) and use taxes. Updated Feb'08 (PDF)
Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of countywide transactions (sales) and use taxes for special purposes, especially those for transportation purposes, and recent history of such proposals with the voters. July'06 (PDF)
Approval Requirements for State and Local Revenues . A summary of the voting requirements for state and local revenue increases. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures February 2008. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures November 2007. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures March 2007. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures November 2006. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures June 2006. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures November 2005. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures November 2004. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures March 2004. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures 2003. (PDF)
Votes on Local Taxes, Bonds and Other Local Revenue Measures November 2002. (PDF)
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

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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.

VLF Facts: A Primer on the Motor Vehicle In-Lieu Tax, the Car Tax Cut and Backfill. May'06 (PDF)
Estimating Your City's VLF Revenue for FY05-06 and Beyond. How to estimate VLF revenues in your city. (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

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) Oct '06

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)
VLF and Property Tax in-lieu of VLF Estimates for FY04-05. Estimates for individual Cities and Counties of FY04-05 VLF revenue under the VLF Backfill / Property Tax swap of 2004. State Controller's Office. Sept'04 (PDF)
Understanding the FY04-05 VLF Adjustment Amount Estimates. An explanation of the FY04-05 estimates prepared by the California State Controller under R&T97.70. (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)
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)

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)

Calculation of Property Tax Administration Fees in light of the property tax for VLF swap.

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State Revenue Subventions to Cities.

California City - State Gives and Takes Since Proposition 13 (1978). An accounting of state general revenue gives and takes to/from cities since 1978 in table and chart form. (PDF)
Cities Are Net Donors to the State. An accounting of state general revenue support to cities since 1999 in table and chart form. May'06 (PDF)
Proposition 172 Facts. A concise explanation of Proposition 172, the half-cent sales tax for Public Safety adopted by voters as a partial mitigation for ERAF. (PDF)
Local Detention Facility Booking Fees. A fact sheet. rev.Aug'07 (PDF)
- Booking and Processing Fees Apportionment. California State Controller (PDF)
Citizens Option for Public Safety (COPS) Program for FY07-08. Detailed allocations to agencies. State Dept of Finance. (PDF) Prior years: COPS FY06-07, COPS FY05-06, COPS FY04-05, COPS FY03-04, COPS FY02-03, COPS FY01-02, COPS FY00-01
Highway User Tax Facts: A Delay in Payment.. Explanation of the Highway Users Tax (AKA “Motor Vehicle Fuel Tax”, “Gasoline Excise Tax”, “Article XIX Revenues”) including a discussion of the state borrowing authority and estimates of city by city impacts of the five month delay in payments. Updated Feb 25, 2008. (PDF)
Highway Users (Gas) Tax. State Gas Tax allocations to cities and counties under Revenue and Taxation Code Sections 2104-2107.5. State Controller's Office. (PDF)
Highway User Tax (State Gas Tax) by city. Historic annual revenues, current revenues per capita, summary statistics. Through FY04-05. (Excel)
Proposition 42 Local Streets and Roads: City by City Allocations. Historic and projected allocations to cities. Updated Nov 2007 (PDF)
- Proposition 42 Local Streets and Roads 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.
Chapter 6E: Homeowners' Exemption from the Revenue and Taxation Reference Book 2005. Assembly Committee on Revenue and Taxation.
California State Controller's Office Local Government Statistics. Detailed tables showing the allocation of local government revenues administered by the State Controller.
State Grants Database. Listing of grant programs administered by the state of California.

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Transportation Funding.

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)
How is Transportation Funded in California?. A detailed overview of federal, state and local programs and funding in California by the California Budget Project. Sept'06 (PDF)
Charts: Transportation Funding in California. California Dept of Transportation Office of Transportation Economics.
Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of proposals and imposition of countywide transactions (sales) and use taxes for special purposes. July'06 (PDF)
►Highway User Tax Facts: A Delay in Payment.. Explanation of the Highway Users Tax (AKA “Motor Vehicle Fuel Tax”, “Gasoline Excise Tax”, “Article XIX Revenues”) including a discussion of the state borrowing authority and estimates of city by city impacts of the five month delay in payments. Updated Feb 25, 2008. (PDF)
Highway Users Tax (Motor Vehicle Fuel Tax) Detailed records of recent payments to cities and counties of state motor vehicle fuel tax (gasoline excise tax) under Streets and Highways Code Sections 2104-2107.5. State Controller's Office.
Highway User Tax (Motor Vehicle Fuel Tax) by city. City by city historical data and summary statistics on the allocation of state motor vehicle fuel tax (gasoline excise tax) to cities and counties under Streets and Highways Code Sections 2104-2107.5. Through FY04-05. (Excel)
►Proposition 42 Local Streets and Roads: City by City Allocations. Historic and projected allocations to cities. Updated Nov 2007 (PDF)
- Proposition 42 Local Streets and Roads 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): SB1266 Perata and Núñez.
- Estimated City-by-city allocations of the $1B city Local Street and Road Improvement, Congestion Relief, and Traffic Safety component. Estimates do not deduct for state administrative charges (~0.2%).
- Actual City-by-city allocations to date from the $550million city Local Street and Road Improvement funds released by the Legislature.
- 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.
- Actual allocations counties to date from the $400million county Local Street and Road Improvement funds released by the Legislature.
- Implementation Guidelines for the Proposition 1B Local Streets and Roads program. League of California Cities and California State Association of Counties.
- Potential Funds for Local Governments: Proposition 1B. Outline of the various funding programs with descriptions, links and contact information. League of California Cities.
The "Spillover" from the Sales Tax on Gasoline . A brief explanation of the "spillover" from the sales tax on gasoline and current related state budget proposals. (PDF) updated Jan'07
Transportation For Economic Development. A study of the potential economic benefits of transportation improvements to impoverished areas of California by Cambridge Systematics, Inc. under a contract with the CalTrans.
LAO Transportation Reports. Legislative Analyst's Office reports including financing issues.
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.
A Dozen Reasons for Raising Gasoline Taxes. Martin Wachs. Institute of Transportation Studies, UC Berkeley. March 1, 2003.

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City Program Expenditures.

Appropriations Limits by city. Historic Gann Limits and appropriations subject to limit. Through FY04-05. July'07 (Excel)
City Service Responsibilities. California Cities have differing funding responsibilities and methods of providing services. Through FY04-05. July'07 (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)
Police and Fire Spending as a percentage of General Revenue. Historic, city-by-city statistics. Note that not all cities are responsible for providing and funding fire services.
Fire Spending by City. Historic operating, total and net spending for fire services by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY04-05. July'07 (Excel)
Fire Staffing by City. Historic paid and volunteer firefighters. Total budgeted staffing and per capita by city. Through FY04-05. July'07 (Excel)
Library Spending by City. Historic operating, total and net spending for library services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY04-05. July'07 (Excel)
Parks & Recreation Spending by City. Historic operating, total and net spending for parks and recreation services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY04-05. July'07 (Excel)
Police Staffing by City. Historic budgeted police officers, total police staffing, volunteers and per capita officers by city. Through FY04-05. July'07 (Excel)
Police Spending by City. Historic operating, total and net spending for police services by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY04-05. July'07 (Excel)
Funding the Golden Years in the Golden State: An Overview of Public Employee Post-Employment Benefits and Recent Concerns About How to Provide and Pay for Them. Grant Boyken. California Research Bureau. April 2007

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Municipal Debt Financing.

California Debt Issuance Prime 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.

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California State Budget: Content and Analysis.

California State Budget FY2008-09 including Governor's Proposed Budget, May Revise and Enacted Budget
- Legislative Analyst's Office Budget Reports including analyses, and hearing hand-outs.
- Assembly Budget Committee Reports and Links
- Senate Budget Committee Reports and Links
- Senate Republican Caucus: Final Budget Floor Report
- Senate Republican Caucus: Final Budget Floor Report
- Summary Budget Schedules and Charts. Dept of Finance
- State of California Expenditures 1984-85 to 2008-09 LAO (Excel)
- State of California Revenues 1950-51 to 2008-09 LAO (Excel)
Infrastructure Bond and Related Measures passed Legislature May 5, 2006 for the November 2005 ballot.
- Proposition 1A - Proposition 42 Reform: SCA 7 Torlakson.
- Proposition 1B - Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 ($19.925B): SB1266 Perata and Núñez.
  - ►Estimated City-by-city allocations of the $1B Local Street and Road Improvement, Congestion Relief, and Traffic Safety component.
  - ►Estimated allocations to individual counties of the $1B Local Street and Road Improvement, Congestion Relief, and Traffic Safety component by the California State Assn of Counties.
  - ►Implementation Guidelines for the Proposition 1B Local Streets and Roads program. League of California Cities and California State Association of Counties.
- Proposition 1C - Housing and Emergency Shelter Trust Fund Act of 2006 (Bond $2.85B): SB1689 Perata and Núñez.
- Proposition 1D - Education facilities: Kindergarten-University Public Education Facilities Bond Act of 2006 ($10.4B): AB127 Núñez and Perata.
- Proposition 1E - Disaster Preparedness and Flood Prevention Bond Act of 2006 ($4.09B): AB140 Núñez and Perata.
- Implementing the 2006 Bond Package. Legislative Analyst's Office 2007
Background Info: California State Budget. Legislative Analyst's Office 2007
California State Tax Expenditures (Tax Breaks). Historical Data maintained by the State Dept of Finance.
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 Budget Basics CBP State Tax Policy Briefs.

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Cities and the California State Budget.

►Summary of State Budget Issues and Proposals Concerning Cities, handout from a recent presentation by Michael Coleman.
- ►Estimated $ Impacts of COPS and Booking Fees on Individual Cities.
Legislative Analyst Offers Additional Options to Realignment proposal, May 5, 2008, including shifting of over $150 million VLF allocations from cities.
- ►MVLF allocations to cities FY07-08. City MVLF at risk under LAO alternative proposal.
►Legislative Analyst Releases State Budget Analysis, Proposes Cuts to City Funds. Rev Feb 28, 2008. Includes city by city impacts of proposed COPS and Prop 172 takeaways and Booking Fee charges.
Governor Signs Midyear Budget Action Package Feb 25, 2008
Highway User Tax Facts: A Delay in Payment.. Explanation of the Highway Users Tax (AKA “Motor Vehicle Fuel Tax”, “Gasoline Excise Tax”, “Article XIX Revenues”) including a discussion of the state borrowing authority and estimates of city by city impacts of the five month delay in payments. Updated Feb 25, 2008. (PDF)
- HUTA Amounts suspended for individual cities and counties (April-August). State Controllers Office
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.

Top Myths about California Cities and the State Budget. June'06.
Infrastructure Bond passed Legislature May 5, 2006
►Proposition 42 Local Streets and Roads: City by City Allocations. Historic and projected allocations to cities. Updated Nov 2007 (PDF)
California City - State Gives and Takes Since Proposition 13 (1978). An accounting of state general revenue gives and takes to/from cities since 1978 in table and chart form. (PDF)
Cities Are Net Donors to the State. An accounting of state general revenue support to cities since 1999 in table and chart form. (PDF) May'06
Comparing State and Local Government Finances. Charts comparing revenues, taxes and spending of the state, cities and counties over the last thirty+ years. (PDF 34kb) June'06
Comparing State and Local Government Employment. Charts comparing employment the state, cities, counties and schools over the last fifteen+ years. (PDF 34kb) June'06
League of California Cities State Budget Info including press releases, memos and sample resolutions.

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Municipal Infrastructure Financing and Investment.

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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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 State Board of Equalization Monthly Economic Perspective Newsletter
Counting California. A helpful portal to a variety of downloadable statistics and information on about California.
US Census Bureau Government Statistics Census of Governments 1992, 1997, 2002; Government Finance and Employment Classification Manual, Governments Integrated Directory public employment & payroll, federal state and local government finance, public employee retirement systems, state and local government tax collections, federal expenditures, Federal Audit Clearinghouse, criminal justice statistics, elementary-secondary education statistics, library statistics.
             California Local Government Employment Data. Statewide summary.
             Employment of Major Local Governments (PDF)
             California Quick Facts. State and county demographic statistics and more.
             California QuickLinks. Various datasets on California.
American Community Survey US Census Bureau community level data.
US Department of Housing and Urban Development "State of the Cities Data System" Data for individual metropolitan areas, central cities, and suburbs. Detailed demographic and economic characteristics of the population; unemployment rates; information on jobs, business establishments, and average pay in the 1990s; and FBI crime data.
California Land Use Planning Information Network information relating to California land use planning issues including city and county zoning ordinances, environmental assessment documents, maps, plans, photos, reports/publications, and spatial data.
California Department of Transportation Division of Transportation Information System Information. A variety of California streets and highways statistics.
     Long Term Socio-Economic Forecasts by County California Department of Transportation Office of Transportation Economics.
DataQuick Real Estate News. Home sales, pricing, and mortgage charts and statistics.
Financial Forecast Center. An assortment of US economic data and forecasts.
City-Data.com. Profiles of US cities and towns with graphs and data drawn from a wide variety of sources.

Data: Government Finance

State Budget

California State Budget Includes summary charts and tables on various state and local revenues.
Next-Ten. Well crafted informational tools regarding California's Budget and Infrastructure.

State and Local Revenue Collections and Allocations

California Department of Finance Statistical Abstract
             Monthly Finance Bulletin California Department of Finance.
             California Economic Indicators. Bimonthly summary of economic trends. California Department of Finance.
California State Board of Equalization Annual Reports sales and use tax, property tax, motor vehicle fuel license tax, and more data on BOE administered revenues.
             BOE Monthly Economic Perspective Newsletter
California State Controller's Office Local Government Statistics Detailed tables showing the allocation of local government revenues administered by the State Controller. Roster of SCO Staff Responsible for Payments.
California Franchise Tax Board Annual Reports. Statistical appendices include data on various BOE administered taxes including sales tax, property tax, and fuel taxes including rates, collections, assessed values, exemptions, and disbursements by local agency.
        California Franchise Tax Board Annual Tax Publications explanatory materials on various BOE administered taxes including sales tax, property tax, and fuel taxes.
State Tax Tables Comparative tax information among states. Compiled by the Urban Institute / Brookings Institution.

Grants and local assistance