• Article XIIIA of the California Constitution (Tax Limitation)
• Article XIIIB of the California Constitution (Spending Limitation: Proposition 4)
• Article XIIIC of the California Constitution (Voter Approval for Tax Levies)
• Article XIIID of the California Constitution (Assessments and Property Related Fees)
• Triskaidekaphobia: A Primer on Prop 13, ERAF and Prop218. Michael Coleman (PDF 740k) (Pwrpt 512k)
• Proposition 13 at 30: The Political, Economic and Fiscal Impacts. Conference at UC Berkeley June 6, 2008.
• Proposition 13: Some Unintended Consequences . Jeffrey I. Chapman, Public Policy Institute of California 1998. Proposition 13 had three unanticipated consequences: 1) the fiscalization of land use, 2) the growth of arcane finance techniques, and 3) the increase of state control over local government finance. (PDF)
• The Continuing Redistribution of Fiscal Stress: The Long Run Consequences of Proposition 13. Jeffrey I. Chapman, Lincoln Institute of Land Policy Working Paper. 1998. (PDF)
• Patterns in California Government Revenues Since Proposition 13. Michael A. Shires, Public Policy Institute of California 1999. This report examines the changes that have occurred in state and local public finance between the passage of Proposition 13 in 1978 and 1995, addressing three questions: 1) How has the share of locally controlled revenues changed? 2) How has the spending flexibility of state and local revenues changed? 3) How has the composition of state and local revenues changed?
• Has Proposition 13 Delivered? The Changing Tax Burden in California . Michael A. Shires, John Ellwood, and Mary Sprague, Public Policy Institute of California 1998. One question that has arisen in the debate over public finances is whether Proposition 13 has succeeded in reducing the tax burden of Californians. This report shows that it has.
• Proposition 13: Love it or Hate it, its Roots Go Deep. California Taxpayers Association, November 1993.

• Proposition 13: A Look Back. KPBS San Diego's Feb 2010 well done review of Proposition 13 and its legacy. [Video]
• Proposition 218 Implementation Guide. A thorough on-line guide to California Constitution Articles XIIIC and XIIID by the League of California Cities Proposition 218 Legal Issues Committee.
• Current Developments Under Propositions 13, 62, & 218 by Michael G. Colantuono.
• The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. (PDF)
• Living With Proposition 26 of 2010 including Frequently Asked Questions. December 18, 2010 (PDF)
• Proposition 26: An Executive Summary for the Layperson. by Patrick Whitnell. March 2011 Western City
• Proposition 26 Implementation Guide. April 2011. A more in depth examination of Proposition 26 prepared by the League of California Cities Proposition 26 Implementation Guide Committee.

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
• Proposition 1A Suspension - State Property Tax Loan 2009-10. See here.

• About California Cities. Lists, powers, types. League of California Cities.
• Charter Cities in California. League of California Cities.
• The Council-Manager form of Government. International City Management Association.
  • "Stereotypes in Council-manager governments" by Kevin 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.
• Redevelopment Agency 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)

• Financial Management for Elected Officials. Institute for Local Government. 2010
• Financial Management Checklist for Elected City Officials. Government Finance Officers Association. (PDF)
• Municipal Fiscal-Health Contingency Planning by Bill Statler. November 2009 Western City

• 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)

• ► 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
• Cracks in the Local Fiscal Foundation . Legislative Analyst's Office, March 1999
• Property Tax Fairness Among Local Governments Means Consolidating Local Governance. Michael Coleman Nov 1999 CalTax Digest
• The State/Local Fiscal Relationship: A Taxing History of Prop. 13 Comments by Fred Silva in Metro Investment Report, Jan 1999
• Perspectives on State and Local Finance in California: Surveys of City Officials and Residents Mark Baldassare and Christopher Hoene, Public Policy Institute of California Oct 2005.

• ► California Crack-Up: How Reform Broke the Golden State and How We Can Fix It. Joe Matthews and Mark Paul. Aug 2010. New America Foundation. A thoughtful, readable analysis of our state governance and finance problems with cogent ideas for reform. The best writing on this subject yet.
• Report of the Summit on State Governance and Fiscal Reform July 17-18, 2009. Cities Counties Schools (CCS) Partnership.
• California Forward 2007-current
• Commission on the 21st Century Economy (COTCE). 2008-2009. Final report released Sept 29, 2009
  • Final report and other related reports and research
  • Presentation on Final Report Sept 14, 2009
  • Staff reports and commissioner correspondence
  • Critique by nine leading tax policy experts. Sept 5, 2009
  • Critique by Jean Ross of the California Budget Project. Sept 22, 2009
  • LA Times' Michael Hiltzik: "Panel Blew Its Opportunity" Oct 5, 2009
• Little Hoover Commission.
  • Governing the Golden State: A Critical Path to Improve Performance and Restore Trust. July 2004. See Appendix D starting on page 75 for a good summary of prior reform efforts and recommendations.
  • Remarks by Michael Coleman before the Little Hoover Commission, March 25, 2004.
  • Historic Opportunities: Transforming California State Government. Dec 2004.
• California Commission on Tax Policy in the New Economy. Final Report 2003. Established by SB 1933 (Vasconcellos, 2000), to review the state's revenue programs in light of the "new economy" and to propose structural reforms. (PDF)
• Speaker's Commission On State and Local Government Finance (1999).
  • Fiscal Analysis of Speaker's Commission Proposal to Swap a Portion of the Bradley Burns Local Sales Tax for Property Tax (12/8/1999) Summary of the proposal and an initial analysis of fiscal impacts on individual cities using FY96-97 revenue data. Michael Coleman. (PDF).
  • Fiscal Impacts of the Proposal of the Speaker's Commission On State and Local Government Finance. Detailed fiscal impact and policy analysis of the fiscal restructuring proposals of the commission by Michael Coleman. (PDF).
  • A Comparison of Major California Tax Bases . Analysis by Michael Coleman. (PDF 25k)
• Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes . Legislative Analyst's Office (2000)(PDF)
• Cure Prop. 13 'Sickness' by Reassessing Commercial Property, Boosting the Homeowners' Exemption and Cutting the Sales Tax. Senator Steve Peace, CalTaxDigest Feb. 2000
• Commission on Local Governance for the 21st Century. Final Report "Growth Within Bounds." January 2000. Established in 1997 by then Assembly Speaker Robert Hertzberg, this commission was charged with examining the laws governing city, county and special district boundary changes. But its recommendations cover local government finance as well.
• Kathleen Connell's SMART/SMARTER Plan for Local Government Finance Reform (1999).
  • Fiscal Impacts of the Controller Connell's SMART/SMARTER Plan ("not") . Detailed fiscal impact and policy analysis by Michael Coleman. (PDF)
• California Constitution Revision Commission (1996).
  • Final Report. See Chapter V: "Establishing a new local government structure and finance system"
  • Executive Summary
  • History and Perspective
• Making California’s Governments Work. League of California Cities Committee on Local Government Reform. Jan 1995. (PDF)
• Making Government Make Sense . Legislative Analyst's Office Feb 1993 (PDF)

• 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.

• Exploring Reform in California Municipal Finance. (PDF) 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. (PDF) Little Hoover Commission, "Roadmap for Reform" Public Hearing, March 25, 2004, Sacramento

• A Primer on Prop 13, ERAF and Prop218. Michael Coleman (Powerpoint 601kb)
• California Property Tax: An Overview. A comprehensive guide to the mechanics of California's Property Tax. California State Board of Equalization. 2005
• Property Tax info and resources from the State Board of Equalization: assessment rules, exemptions, etc.
• Chapter 4: Local Property Tax from the Revenue and Taxation Reference Book 2003. Assembly Committee on Revenue and Taxation. Thorough review of the history, rules, administration, collection and allocation of California's property tax.
• Understanding California's Property Tax Roll: Regions, Property Types, and Sale Years. Tracy Gordon and J. Fred Silva. Public Policy Institute of California. 2003
• California State Board of Equalization Annual Reports. Property tax, sales and use tax, motor vehicle fuel license tax, and more data on BOE administered revenues.
• Property Tax by city . Historic revenues from the local property tax, revenues per capita, summary statistics. Through FY08-09. July'11 (Excel)
• Assessed Valuation of Property by city . Historic Assessed Valuation, AV per capita, summary statistics. Through FY08-09. May'11 (Excel)
• Significant Features of the Property Tax. An online database of property tax information for all 50 states prepared by the Lincoln Institute of Land Policy and the George Washington Institute of Public Policy.
• Tax Expenditure Report 2009-10. California Department of Finance.

• 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.
• Rethinking the Property Tax . A presentation on property tax allocation by Michael Coleman. 2000
• 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.
• 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.
• 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 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)
  • 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)
  • 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)

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.

• ► List of agencies participating in the Proposition 1A Securitization Program. If your agency is not on this list then you should have received payment in June 2013
• ► California State Controller Loan repayments. June 14, 2013. See remmitance advice for list of paid agencies.
• Estimated City Property Tax Amounts Loaned to State Under 2009 Prop1A Suspension. Does not indlude interest. Counties and special districts: contact your county auditor for your amount.
• Suspension of Proposition 1A - Establishment of an Interest Rate. Memorandum from the California Director of Finance establishing the interest rate for the loan repayment.
• Uniform Guidelines for the Implementation of AB15 4X(2009) by The Accounting Standards Committee of the California State Association of County Auditors
• Accounting for hte Prop1A Borrowing, a CCMA Whitepaper by the California Committeee on Municipal Acoounting

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

• Should Flips and Swaps Lead to Big Jumps?. An explanation of a methodology used by County Auditors in the calculation of Property Tax Administration fees. Animated HTML version or PDF version
• Alhambra et al. v. County of Los Angeles.
  • Petition for Writ of Mandate. November 2008.
  • California Supreme Court Decision November 2012.
  • More info: Colantuono & Levin PC

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. May 2006
• Sales & Use Tax info and resources from the State Board of Equalization: rates, procedures, exemptions, etc.
• Detailed Description of the Sales & Use Tax Rate. California State Board of Equalization. Breakdown of the allocation of the basic 7.5% 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 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).
  • 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 Report 2009-10. California Department of Finance.

• 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 FY10-11. May'13 (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.

• 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 Sept'13
• Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of proposals and imposition of countywide transactions (sales) and use taxes for special purposes. (PDF) Updated Sept'10
• Tax Tips for District Taxes (Transactions/Sales and Use Taxes). California State Board of Equalization. January 2013
• 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.

• 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 prio 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)
• 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.

• 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

• Narrowing the Gap: Options for Boosting California's Sales Tax Collections From Online Retailers. California Budget Project April 2011.
• California's Use Tax. A handout summary of the issue by the Legislative Analyst's Office Feb2011.
• BOE Legislative Analyses of 2011 Internet Use Tax bills: AB153 (Skinner), AB155 (Calderon), SB 234 (Hancock)
• Streamlined Sales Tax Project (SSTP). Multi-state project seeking improvement and standardization of sales and use taxes.
  • SSTP California Board of Governance representing California on the Streamlined Sales Tax Project pursuant to SB157 (Chapter 702, 2003) including meeting agendas and reports.
  • The Streamlined Sales and Use Tax Agreement: A California Perspective, Martha Jones, California Library Research Bureau, Feb 2005.
  • Analysis of Specific Sections of the SSTP Agreement by Board of Equalization staff.
• Tax Expenditure Report 2009-10. California Department of Finance.

• ► 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 May'13
• 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. April'13
• 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

• ►Votes on Local Taxes and Other Revenue Measures November 2013 - Final Results
• 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

• Legal Issues Associated with Use of Public Resources for Ballot Measure Activities. Institute for Local Government. June 2010.
• Ballot Measure Rules of the Road. Summary pamphlet for local officials. Institute for Local Government. June 2010.
• The Role of the Fair Political Practices Commission in ballot measure activities. Institute for Local Government. June 2010.
• Legal resources on local ballot measure activities in California. Institute for Local Government. June 2010.
• Public Agencies and Ballot Measure Campaigns. This article explains the impact of a California Supreme Court decision (Vargas v. City of Salinas) on the use of public resources for campaign purposes in ballot measure campaigns.
• "Countdown to Success: How to Win your City Finance Measure." A citizens guide to the essential elements of a winning local ballot measure campaign, including tax and bond measures. League of California Cities. 2007

• ► 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)
• 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)

See under Property Tax

• 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.

• Highway Users Tax (Motor Vehicle Fuel Tax)
  • ►Highway User Tax – Estimates for 2013-14, 2014-15 City and County revenue estimates for FY2013-14 and FY2014-15 based on statewide revenue estimates issued January by the state Department of Finance. Includes a detailed explanation of the Motor Vehicle Fuel Tax and its allocations. These figures will be updated when new population and revenue projections are released by the DOF in May. January 2014
  • Highway Users Tax allocations Detailed records of recent payments to cities and counties of state motor vehicle fuel tax (gasoline excise tax) under Streets and Highways Code Sections 2104-2107.5. State Controller's Office.
  • Highway User Tax historic city by city revenues. City by city historical data and summary statistics on the allocation of state motor vehicle fuel tax (gasoline excise tax) to cities and counties under Streets and Highways Code Sections 2104-2107.5. Through FY08-09. July 2011 (Excel)
  • Guidelines re Gas Tax Expenditures for Cities and Counties. California State Controller 2004.
  • 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 informatin on the swap and the calcualtions behind the staff's recommended 2014 rate adjustment.
  • HUTA Headaches. Michael Coleman February 2014. Powerpoint slides illustrating the Fuel Tax Swap and it's 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.
• Transportation Sales Taxes: Countywide Transactions and Use Taxes. A discussion of proposals and imposition of countywide transactions (sales) and use taxes for special purposes. Updated Sept'10

• 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.