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

 

Contents

note: this material is time sensitive and is updated periodically
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HOT TOPICS
State Budget: Governor's "November Revise"
Disappearing VLF Allocations
Proposition 1A (2004)
Infrastructure Bonds

Property Tax Administration Fees

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The California Municipal
Revenue Sources Handbook

2008 Edition

 

Financing Cities - History and Conditions.

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Proposition 13 and Proposition 218.

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California Local Government Governance and Reorganization.

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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.

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The State-Local Fiscal Relationship

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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.
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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.

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Local Revenues in a Changing World

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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

Commissions, Studies and Articles

Legislative Proposals

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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

Allocation of Tax Revenues

Property Tax in Lieu of VLF

Property Tax Administration Fees

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

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

The Sales Tax Triple Flip

Sales Tax Issues: Interagency Competition, Allocation

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

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Utility User's Tax.

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

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Local Tax Votes.

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VLF: The Motor Vehicle In-Lieu Tax.

  Established in 1935 as a uniform statewide tax, the VLF is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property.  By law, all revenues from the VLF fund city and county services, but the state legislature controls the tax rate and the allocation among local governments. In 2004, the Legislature permanently reduced the VLF tax rate and eliminated state general fund backfill to cities and counties.  Instead, cities and counties now receive additional transfers of property tax revenues in lieu of VLF.

VLF for Incorporations and Annexations

Property Tax in Lieu of VLF

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State Funding.

Regarding infrastructure bond funds, see "2006 Infrastructure Bonds: Proposition 1B, 1C, 84" under California State Budget.
Regarding the history and issues surrounding state funding of California municipalities, see "The State-Local Fiscal Relationship."
Regarding transportation funds (Prop 42 gas tax, highway users tax, etc., see "Transportation Funding."

Grants and local assistance

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Federal Grants and Aid.

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Transportation Funding.

Overviews and Issue Briefs

Transportation Funding Sources

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City Program Expenditures.

  • Appropriations Limits by city. Historic Gann Limits and appropriations subject to limit. Through FY05-06. Oct'08 (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.

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California State Budget: Content and Analysis.

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

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Cities and the California State Budget.

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

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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 coll