• 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]
• No-Property-Tax Cities After Propositon 13. Bob Leland, Assembly Revenue and Taxation Committee and Julie Nauman, Assembly Local Government Committee, Sacramento, November 1980.
• Proposition 26 and 218 Implementation Guide. A thorough guide to California Constitution Articles XIIIC and XIIID by the League of California Cities Legal Issues Committee. May 2017.
• Proposition 218 Implementation Guide for Special Districts. Kelly Salt. California Special Districts Association. 2013.
• 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)
• 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 Guide for Speical Districts by Kelly Salt. California Special Districts Association. 2013.

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

• About California Cities. Lists, powers, types. League of California Cities.
• Charter Cities in California. League of California Cities.
• The Council-Manager form of Government: Frequently Asked Questions. International City Management Association.
  • "Beyond Stereotypes: Socio-economic Characteristics of Modern Council-Manager Cities" by Kevin R. Carter
• 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.
• 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
• Cities with Binding Interest Aribitration
• Avoiding and Using Chapter 9 by John H. Knox and Marc A Levinson. November 2009 Western City
• Municipal Disincorporation in California by John H. Knox & Chris Hutchison. 2010 (PDF)

• 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)

• The California Municipal Financial Health Diagnostic
• Get the Diagnostic for cities here: Excel version  PDF version January 2016 revision. The January 2016 version adds a new indicator: "#3 Capital Asset Condition," makes various minor edits and improvements, and adds a checklist for important financial management policies.
• ...or for Counties ... the California County Municipal Financial Health Diagnostic. August 2016 revision. Excel version 
• Introducing the California Municipal Financial Health Diagnostic. Presentation from the League of California Cities Annual Conference September 2014
CSMFO Webinar: The California Municipal Financial Health Diagnostic. California Society of Municipal Finance Officers. September 2013
• Financial Management for Elected Officials. Institute for Local Government.
• Financial Management Checklist for Elected City Officials. Government Finance Officers Association. (PDF)
• Municipal Fiscal-Health Contingency Planning by Bill Statler. November 2009 Western City
• Forecasting for an Uncertain Fiscal Future by Robert Leland. November 2015 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)
• 12-Stage Financial Recovery Process – Recovery from Financial Distress and Fiscal First Aid Government Finance Officers Association (GFOA)
• Pension Obligation Bonds

• ► 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. April 2013
• 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
• 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.

• ► California Crack-Up: How Reform Broke the Golden State and How We Can Fix It. Joe Matthews and Mark Paul. UC Press. 2010. 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, 2009
  • LA Times' Michael Hiltzik: "Panel Blew Its Opportunity" Oct 5, 2009
• Little Hoover Commission.
  • Report of the Little Hoover Commission: "Special Districts: Improving Oversight & Transparency" see page 26-28, "Special Districts and Property Tax Inequities" Aug 2017
  • "Reforming Property Tax Allocation and Authority." Remarks by Michael Coleman before the Little Hoover Commission hearing “Special Districts: Relics of the Past or Resources for the Future?” August 2016
  • 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.
  • "Roadmap for Reform." 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 June 1994 (PDF)

• 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.

• ►Reforming Property Tax Allocation and Authority Remarks before the Little Hoover Commission hearing “Special Districts: Relics of the Past or Resources for the Future?” August 2016
• ►Rethinking Property Tax Allocation. Why do property tax shares vary among cities? A thorough look at reasons and remedies. May 2015
• ► Evaluating Some Options for Sales Tax Reform - Coleman. League of California Cities Policy Committees. 6 April 2015
• Exploring Reform in California Municipal Finance. UC Davis Extension: Planning in California - An Overview and Update. October 2011.
• ► 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. Little Hoover Commission, "Roadmap for Reform" Public Hearing, March 25, 2004, Sacramento

• Understanding California's Property Taxes. Legislative Analyst's Office 2012.
• A Primer on Prop 13, ERAF and Prop218. Michael Coleman (Powerpoint)
• California Property Tax: An Overview. A comprehensive guide to the mechanics of California's Property Tax. California State Board of Equalization. 2012
• 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 FY13-14. Sept'15 (Excel)
• Assessed Valuation of Property by city . Historic Assessed Valuation, land, improvements, personal property, HOPTR, exemptions, state assessed, total net AV per capita, summary statistics. Through FY14-15. July'15 (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 Reports. California Department of Finance. Includes description and value of property tax exemptions.

Apportionment - The System
• 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.
• Overview of State Assistance to Local Governments Since Proposition 13. Assembly Local Government Committee, California State Legislature 1983. A detailed description of legislative changes to state assitance and property tax allocations in the five years following Propositon 13.
• Apportionment Reform
• Rethinking Property Tax Allocation. Why do property tax shares vary among cities? A thorough look at reasons and remedies. May 2015
• Reforming Property Tax Allocation and Authority Remarks by Miochael Coleman before the Little Hoover Commission hearing “Special Districts: Relics of the Past or Resources for the Future?” August 2016
  • Report of the Little Hoover Commission: "Special Districts: Improving Oversight & Transparency" see page 26-28, "Special Districts and Property Tax Inequities" Aug 2017
• 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.
• Allocating Property Tax Revenue in California: Living With Proposition 13. by McCarty, Therese A., Terri A. Sexton, Steven M. Sheffrin, Stephen D. Shelby. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association. Vol.94. 2001 Full report
• Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes . Legislative Analyst's Office Feb 2000.
• Property Taxes: Why Some Local Governments Get More Than Others. Legislative Analyst's Office, August 20, 1996.
• No-Property-Tax Cities After Propositon 13. Bob Leland, Assembly Revenue and Taxation Committee and Julie Nauman, Assembly Local Government Committee, Sacramento, November 1980.
• Measuring Shares
• 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.
• Insufficient ERAF - A complicated current issue
• Insufficient ERAF: A Recent Issue in Local Government Finance. Legislative Analyst's Office, December 18, 2012.

• 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 Procedures for the Implementation of the Triple Flip and VLF Swap . See "SB1096 Gymnastics" in the Califronia Property Tax Managers Manual prepared by the California State Assocaition of County Auditors. (PDF)
  • Accounting for Local Revenue Realignments Adopted in the 2004-05 State of California Budget. Feb 2005 California Committee on Municipal Accounting. (PDF)
  • NOTE: Property Tax in Lieu of VLF, also called Vehicle License Fee Adjustment Amount (VLFAA) is Property Tax, not VLF. It should be budgeted, accounted for, and reported as property tax, not VLF and not intergovernmental. To avoid confusion, it should be called "Property Tax in Lieu of VLF" and not "VLF."
  • Flips, Swaps & Settle-Ups: The New In-Lieu Property Taxes. Presentation by Michael Coleman and Susan Mayer from the Dec 2, 2005 League of California Cities Financial Management Seminar in Monterey, CA (PDF)
• ► Annexations and Incorporations
  • ► State Policy Disconnect: Fiscal Shifts Imperil New City Incorporations and Annexations of Developed Areas. A summary of the problems created by SB89 (2011) and their roots in the VLF-Property Tax Swap of 2004. (PDF)
  • ► SB69(Roth) and AB1521(Fox): Remedy for City Incorporations and Annexations From Impacts of SB89(2011) and VLF-Property Tax Swap
  • Annexations and Incorporations: Lingering Effects of the VLF Swap and State Shifts. Charts illustrating VLF and Property Tax VLF funding for cities, annexations and incorporations.
  • ► Incorporation and annexation: Then and Now. Charts comparing General Fund revenues for annexations and incorporations before 2004 and now.
  • ► Jurupa Valley: The Last City in California? by Stephen G. Harding. Western City Magazine, August 2012
  • ► Neglecting Annexation and Incorporation Will Not Serve the State’s Growth Goals by Kirstin Kolpitcke and Dan Carrigg. Western City Magazine, March 2013
  • Remedy for City Annexations and New Incorporations from Impacts of SB89 (2011) and the VLF-Property Tax Swap. A summary of the solution. (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 by city annual losses due to to the SB89(2011) shift. Includes a sort by legislative district. (PDF)

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.

• County Tax Collectors’ Reference Manual. California State Controller.

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

• 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. March 2011
• Sales & Use Tax info and resources from the California Department of Tax and Fee Administration: rates, procedures, exemptions, etc.
• Detailed Description of the Sales & Use Tax Rate. California Department of Tax and Fee Administration. Breakdown of the allocation of the basic 7.5% sales and use tax rate (includes 0.25% additional voter approved rate effective 1/1/2013 ending 12/31/16. Does not include local district transactions and use taxes.
• California City and County Sales & Use Tax Rates. California Department of Tax and Fee Administration.  Schedules and tables including composite rates by locality and a list of those jurisdictions with district tax rates (add-on transactions and use taxes).
  • List of Combined Sales & Use Tax Rates for all cities and counties. California State Board of Equalization.  Comma Delimited Format (csv)    Excel Format (xlsx)    Old Excel (xls)
• 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 Reports. California Department of Finance. Annual reports detailed stipulated tax exemptions with costs (expenditures) and history of relevant legislative actions.

• 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 FY2011-12) 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 FY11-12. August'14 (Excel) Caution: may or may not include add-on rates, triple flip reimbursements. BOE statistics (above) are more reliable.
• 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.

• 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. Essential information for those considering a tax measure. March 2011
• Tax Tips for District Taxes (Transactions/Sales and Use Taxes). California State Board of Equalization. April 2014
• 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) Updated March'17
• 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
• 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).
• 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.

• Unwinding the Triple Flip. A detailed explanation of the concluding actions of the Triple Flip. (PDF) Feb'15
• Department of Finance letter to counties explaining the final reimbursement.
• Final Reimbursement calculations for each county. Payments to be made to county Sales and Use tax funds on July 7, 2016 for disbursement within 60 days.
• The Sales & Use Tax "Triple Flip." Explanatory info from the California State Board of Equalization. (PDF)
• Estimated Sales and Use Tax Compensation Fund Allocations. State Department of Finance estimated sales and use tax compensation fund amounts (triple flip compensation) for cities and counties including prior year settle-up amounts. Via HdL Companies.
• County Auditor Procedures for the Implementation of the Triple Flip and VLF Swap . See "SB1096 Gymnastics" in the Califronia Property Tax Managers Manual prepared by the California State Assocaition of County Auditors. (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)

• Federal Aviation Administration Rule Requires Use of State and Local Tax Revenues for Airport Purposes July 2015 UPDATED with 11/25/2015 California DOF response and guidleines

• ► Current Legislation on the allocation of sales and use tax: SCA20 (Glazer). April 2018
• ► The Local Sales and Use Tax “Sourcing”: Rules for Rate and Allocation. An in depth look at California's rules and some ideas for change. Michael Coleman. February 12, 2018
• ► "The Bradley-Burns Tax and Local Transportation Funds". Report 2017-106 of the California State Auditor, November 2017
• ► Evaluating Some Options for Sales Tax Reform - Coleman. League of California Cities Policy Committees. 6 April 2015
• ► Local Sales Taxes in California: Demographics, Technology and Giving it Away - Coleman. League of California Cities City Managers' Department Meeting January 2015
• “Sales Taxes in an E-Commerce Generation” David R. Agrawal and William F. Fox. University of Kentucky. August 1, 2015 <=argument for destination sourcing.
• “Marketplace Fairness Coalition Lends Strong Support to New Chaffetz Effort Aimed at Closing Antiquated Online Sales Tax Loophole” June 2015.
• “Origin Sourcing and Tax Incentive Programs: An Unholy Alliance” by Jennifer Carr. State Tax Notes. May 27, 2013.
• “Tax Rebate Deals are Bad News for Communities” by Chris O’Brien. San Jose Mercury News. June 23, 2012
• “Sales Tax Deals in California, involving dome Illinois-based Consultants, Under Legal Scrutiny” by Kathy Bergen. Chicago Tribune. September 18, 2011
• “Sales Tax Rebates: Run Amok in Illinois” by Geoffrey Propheter. State Tax Notes. October 17, 2011
• Outline: Sales and Use Tax - The Need for Reform Presentation to the League of California Cities Revenue and Taxation Policy Committee. January 2015
• . . . . . . Local Sales Taxes in California: Demographics, Technology and Giving it Away - DeLlamas, Coleman, Jensen
• 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

• Electronic Commerce and Mail Order Sales: Revenue Estlimate. State of California Board of Equalization. August 2013.
• 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.

• ► Evaluating Some Options for Sales Tax Reform - Coleman. League of California Cities Policy Committees. 6 April 2015
• ► Local Sales Taxes in California: Demographics, Technology and Giving it Away - Coleman. League of California Cities City Managers' Department Meeting January 2015
• Outline: Sales and Use Tax - The Need for Reform Presentation to the League fo California Cities Revenue and Taxation Policy Commeittee. January 2015
• . . . . . . Local Sales Taxes in California: Demographics, Technology and Giving it Away - DeLlamas, Coleman, Jensen
• Why Have Sales Taxes Grown Slower Than the Economy? Legislative Analyst 2013.
• Should California Extend the Sales Tax to Services? California Budget Project 2011.
• Expanding Sales Taxation of Services: Options and Issues Michael Mazerov, Center on Budget and Policy Priorities, July 2009.
• Publication 61: Sales and Use Taxes: Exemptions and Exclusions. California State Board of Equalization.
• Tax Expenditure Reports. California Department of Finance.

• ► Local Supermajority Rules and Results. What difference would a 55% threshold make? Updated January'14
• ► Reforming California Local Finance: Should the Local Vote Rules Be Reversed? Analysis and opinion by Michael Coleman. April 2013
• ► An Overview of Local Revenue Measures in California Since 2001. Summary and analysis of passage rates. Updated Januray'17
• The Rise of Local Add-On Sales (Transactions and Use Taxes) in California. A discussion of trends in proposals and approvals of transactions (sales) and use taxes. March'17
• 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 Oct'12
• 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

• ►Local Tax and Bond Measures in California November 2017
• Local Tax and Bond Measures in California November 2016
• Local Revenue Measures in California June 2016
• Local Revenue Measures in California November 2015
• Local Revenue Measures in California November 2014
Votes on Local Taxes and Other Revenue Measures June 2014
• Votes on Local Taxes and Other Revenue Measures November 2013
• Votes on Local Taxes and Other Revenue Measures November 2012
• Votes on Local Taxes and Other Local Revenue Measures June 2012
• Votes on Local Taxes and Other Local Revenue Measures November 2011
• Votes on Local Taxes and Other Local Revenue Measures November 2010
• Votes on Local Taxes and Other Local Revenue Measures June 2010
• Votes on Local Taxes and Other Local Revenue Measures November 2009
• Votes on Local Taxes and Other Local Revenue Measures March through June 2009
• Votes on Local Taxes and Other Local Revenue Measures November 2008
• Votes on Local Taxes and Other Local Revenue Measures June 2008
• Votes on Local Taxes and Other Local Revenue Measures February 2008
• Votes on Local Taxes and Other Local Revenue Measures November 2007
• Votes on Local Taxes and Other Local Revenue Measures March 2007
• Votes on Local Taxes and Other Local Revenue Measures November 2006
• Votes on Local Taxes and Other Local Revenue Measures June 2006
• Votes on Local Taxes and Other Local Revenue Measures November 2005
• Votes on Local Taxes and Other Local Revenue Measures November 2004
• Votes on Local Taxes and Other Local Revenue Measures March 2004
• Votes on Local Taxes and Other Local Revenue Measures 2003
• Votes on Local Taxes and Other Local Revenue Measures November 2002

• Resources for Ballot Measure Activities. Explainations of the restrictions on using public resources (including staff time, agency supplies and other resources paid for with taxpayer dollars) for ballot measure activities. Institute for Local Government.

• SB130 (Roth) of 2017 signed to fix VLF-Property-Tax Problem for California's Four Newest Cities. Summary of the issue and the fix. (PDF)
• SB130 (Roth) of 2017 Text
• ► State Policy Disconnect: Fiscal Shifts Imperil New City Incorporations and Annexations of Developed Areas. A summary of the problems created by SB89 (2011) and their roots in the VLF-Property Tax Swap of 2004. (PDF)
• ► Jurupa Valley: The Last City in California? by Stephen G. Harding. Western City Magazine, August 2012
• ► Neglecting Annexation and Incorporation Will Not Serve the State’s Growth Goals by Kirstin Kolpitcke and Dan Carrigg. Western City Magazine, March 2013
• Remedy for City Annexations and New Incorporations from Impacts of SB89 (2011) and the VLF-Property Tax Swap. A summary of the solution. (PDF)
• The VLF For Property Tax Swap of 2004: Effects on Annexations and New Incorporations. A detailed 2006 analysis of provisions in the law regarding funding for annexations and new incorporations that led to the passage of AB1602(2006) which was later carelessly oblitertated by the Legislature by SB89(2011). (PDF)
• City by city annual losses due to to the SB89(2011) shift. Includes a sort by legislative district. (PDF)

See under Property Tax

California State Library Grants Information. The California State Library administers grant programs to libraries including: Library Services and Technology Act (LSTA), federal grants, and Library Bond Act of 2000 for construction and renovation of public library facilities.
California Department of Education Grant Funding. The California Department of Education operates a large number of programs that provide funds to schools and other organizations for a variety of educational purposes.
California Department of Water Resources. GRanTS system to apply for, and manage grants administered by the department.
California Department of Housing and Community Development. State and federal grants and loans for rental and homeownership, including veterans, seniors, young families starting out, people with disabilities, farmworkers, and individuals and families who are experiencing homelessness.
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.

• Overview of Transportation Funding. Legislative Analyst's Office. Presented to the Assembly Budget Subcommittee No. 3 On Resources and Transportation. March 13, 2013(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. 2011
• California Transportation Commission Annual Reports. Including funding and use statistics.
• 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.

• Local Streets and Roads Funds including Highway Users Tax (Motor Vehicle Fuel Tax) and Road Maintenance and Rehabilitation Account (from RRAA of 2017)
• Revenue Allocation Estimates for Budgeting
• ►California Local Streets and Roads Funding Explainer – with Updated Estimates for 2017-18 and FY2018-19. City and county allocation estimates based on Dept of Finance estimates released with the May Revision to the Governor's proposed budget May 11, 2018. Includes the effects of SB1, The Road Repair and Accountability Act of 2017.
• ►Local Streets and Roads Estimates FY2017-18 and 2018-19 HUTA, RMRA and Loan Repayment estimates for cities and counties. May 2018 estimates.
• New Fuel Tax Funding: "Road Repair and Accountability Act of 2017"
  • Background and Overview
  • Governor's Press Release and description: Road Repair and Accountability Act of 2017
  • League of California Cities Summary of the Road Repair and Accountability Act
  • SB1 Text and Analysis - Operative elements of the Road Repair and Accountability Act of 2017
  • ACA5 Text Status and Analysis - Additional constitutional protection for revenues generated from the Road Repair and Accountability Act
  • League of California Cities Hot Topic: Transportation Funding including an "SB1 Toolkit" with press release templates, talking points, sample resolutions for project list adoption, and other helpful links.
  • California State Association of Counties SB1 resources page with explanations and links.
  • SB1 Road Repair and Accountability Act of 2017 - New Local Streets and Roads Funding- Ten Year Projections. City and county allocation estimates based on Department of Finance statewide projections - sorted by county. Sorted by Senate District. Sorted by Assembly District.
  • Revenue Allocation Estimates for Budgeting
  • California Local Streets and Roads Funding Explainer – with Updated Estimates for 2017-18 and FY2018-19 city and county allocation estimates based on Dept of Finance revenue estimates released with Governor's proposed budget January 10, 2018. Includes the effects of SB1, The Road Repair and Accountability Act of 2017.
  • California Transportation Commission: Local Streets and Roads Funding - Annual Reporting Guidelines
  • The California Transportation Committee (CTC) has formally adopted their Local Streets and Roads Annual Reporting Guidelines on August 16. These guidelines outline the process for cities to submit their project lists and expenditure reports to the CTC to establish eligilbilty for recieving SB 1 funds.
  • California Transportation Commission SB1 Implementation Information.
  • California Transportation Commission Annual Reporting Guidelines. Adopted August 16, 2017
  • SB1 Road Maintenance and Rehabilitation Account (RMRA) Maintenance of Effort (MOE)
  • ►City General Fund Maintenance of Effort (MOE) Initial Estimates For Receipt of Road Maintenance and Rehabilitation Account (RMRA) Funds Under the Road Repair and Accountability Act of 2017 (SB1 Beall). UPDATED August 7, 2017
  • ►Frequently Asked Questions (FAQ) regarding the RMRA MOE Can I use my CIP and Operational Costs to meet my MOE requirement? Why is my MOE number so high? What do I do if I think my number is too high? ... and more.
• State Controller Audits Division: Local Streets and Roads Funding Guidelines
• Guidelines re Gas Tax Expenditures for Cities and Counties. California State Controller 2015.
• History - Revenues and Spending stats
• 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 FY13-14. October'15 (Excel)
• Streets Spending by City. Historic operating, total and net spending for streets, roads, storm drains, street lighting and street landscaping services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY13-14. October'15 (Excel)
• The Fuel Tax Swap and Streets and Highways Code Sec 2103
• Board of Equalization (BOE) News Conference on the Fuel Tax Swap. February 2014 A good explanation of the fuel tax swap and the BOE's rate setting role.
• Review of Methodology for Gas and Diesel Excise Tax Rate Adjustments Under the "Fuel Tax Swap". Capitol Matrix Consulting. February 2014. Explanation and of the swap and review of BOE's role and methods.
• Fuel Tax Swap Staff Memorandum for the California State Board of Equalization February 12, 2014. Includes background information on the swap and the calculations behind the staff's recommended 2014 rate adjustment.
• HUTA Headaches. Michael Coleman February 2014. Powerpoint slides illustrating the Fuel Tax Swap and its effects.
• Achieving General Fund Relief From Transportation Funds. Legislative Analyst's Office. January 2011. 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.
Proposition 1B - Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 ($19.925B):
• Proposition 1B: Comprehensive Program information.
• Text of the law: SB1266 Perata and Núñez.
• Local Streets and Roads program.
  • Application process and allocation information. Calif Dept of Finance.
  • City and county allocations Calif State Controller.

• 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.

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.

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 State Controller Guides, Manuals, and Reference Materials for local agencies Accounting, expenditure and auditing standards and references.
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.

State Controller's Office Local Government Annual Reports. Reported revenues and spending for California local governments.

• ByTheNumbers.sco.ca.gov. City and County financial data from annual reports submitted to the state controller 2003-2013. Selectable data with nifty instant displays.
  • NOTE: although the data is much less accessible, there is more detail in the actual annual reports - see link above
  • NOTE: Data files on this site (also from state Contoller reports) provide detail by city back to 1991, more detailed breakdown, per capita adjustments and more. See for example Property Tax by city.

California Debt and Investment Advisory Commission publications including debt issuance data and issue briefs.
US Census Bureau Government Statistics including Census of Governments
Summary of State and Local Finances.
The HdL Companies Briefing sheets and data on local sales taxes and property taxes.

 

Daily File: California State Assembly (includes links to listen where available)
State Assembly Hearings - Audio and television
Local Government Committee, California State Assembly
Revenue and Taxation Committee, California State Assembly
Other info on the State Assembly, its procedures and its members

Search California Legislation. Searchable, includes text, status, votes and committee analyses. California Legislative Counsel.
California Legislative and Legal History index. UCSF Hastings Law Library.
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.
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