HOT TOPICS
o VLF-PropTax Swap and the 2011 VLF Grab: Impacts on Incorporations/Annexations
o Highway Users Tax Acct (HUTA) Estimates for FY2013-14 and revised for FY2012-13
o Local Tax Measures
o Redevelopment Dissolution
o Proposition 1A "Loan" of 2009 Repayment
o Calif State Budget and Local $ Impacts
o Sales&UseTax and Online Transactions
Sponsored by the 
Now Available from Solano Press
This is the most comprehensive treatment of local government finance in any state that I have ever seen. This guide will prove useful to elected and appointed local government officials, business leaders, reporters, students, faculty, and others who are struggling to understand the highly complex world of local government finance in California.
~ Chris McKenzie
Executive Director
League of California Cities
Financing California Cities - Overviews and Primers
- A Primer on California City Finance by Michael Coleman. Mar 2005 Western City(PDF 210K)
- Municipal Finance Quick Reference. Institute for Local Government 2005. (PDF 126K)
- You Pay Taxes - Where Does it Go? A presentation from the California taxpayers' perspective showing common taxes, emphasizing how much cities receive. May'06 (PDF 336k) PowerPoint version (420k)
- Understanding the Basics of County and City Revenues. Institute for Local Government. 2008
- A Voyage Into the Strange World of California City Finance; An overview of the structure and problems of City budgets in California. April'06 (PDF 450k)
- Fiscal Issues for City and County Planning Commissioners. Chapter 10 of the Planning Commissioner's Handbook edited by Bill Higgins of the Institute for Local Self Government 2004. (PDF)
- Cal Facts: California's Economy and Budget in Perspective - State and Local Finances. Legislative Analyst's Office, January 2011
Revenue Limits: Proposition 13 (1978), Proposition 218(1996) and Proposition 26 (2010)
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Proposition 1A Protection of Local Government Revenues
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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.
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California Local Government Governance and Reorganization
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Fiscal Condition of Municipalities
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Diagnosing and Managing Fiscal Health
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Managing Fiscal Stress and Municipal Bankruptcy
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The State-Local Fiscal Relationship
- State-Local Fiscal Conflicts in California: From Proposition 13 to Proposition 1A. Elisa Barbour, Public Policy Institute of California. December 2007. An excellent overview.
- The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. (PDF)
- Major Milestones: Over Four Decades of the State-Local Fiscal Relationship. Legislative Analyst's Office, Updated 2012 (PDF)
- California City - State Gives and Takes Since Proposition 13 (1978). An accounting of state general revenue gives and takes to/from cities since 1978 in table and chart form. (PDF)
- Cities Are Net Donors to the State. An accounting of state general revenue support to cities since 1999 in table and chart form. May'06 (PDF)
- Comparing State and Local Government Finances. Charts comparing revenues, taxes and spending of the state, cities and counties over the last thirty+ years. June'06 (PDF 34kb)
- Comparing State and Local Government Employment. Charts comparing employment the state, cities, counties and schools over the last fifteen+ years. June'06 (PDF 34kb)
- Cal Facts: California's Economy and Budget in Perspective - State and Local Finances. Legislative Analyst's Office, December 2006 (PDF)
- Perspectives on Local and State Finance and Infrastructure in California: Surveys of City Officials and Residents. Mark Baldassare, Christopher Hoene, and Dean Bonner. Public Policy Institute of California.
- Perspectives on State and Local Finance: Surveys of City Officials in California and the U.S. Mark Baldassare and Christopher Hoene. Public Policy Institute of California. December 2005
- Perspectives on State and Local Finance in California: Surveys of City Officials and Residents. Mark Baldassare and Christopher Hoene. Public Policy Institute of California. October 2005
- The Origin & Devolution of Local Revenue Authority. Michael Coleman and Michael G. Colantuono. June 2003 Western City
- Toward Fiscal Authority and Stability: Power and Risk in California City Revenues. Michael Coleman and Michael G. Colantuono. August 2003 Western City
- The State-Local Fiscal Relationship in California: A Changing Balance of Power . Fred Silva and Elisa Barbour, Public Policy Institute of California 1999.
- Waiting for the State to Get its House in Order: The Origin of Cities' Fiscal Relationship With the State . Betsy Strauss and Michael Coleman, Sept 1998 Western City (PDF 206k)
Educational Revenue Augmentation Fund (ERAF): Property Tax Shifts
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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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State-Local Mandates in California
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Redevelopment Dissolution under ABx1_26 (2011)
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The Fragmentation of Local Finance & Governance
Frozen property tax allocations may not be the most efficient or preferred allocation now. Inefficiencies persist due to the fragmentation of policy and finance among too many local authorities and the decline of general purpose government policy making authority.
- Property Tax Fairness Among Local Governments Means Consolidating Local Governance. Michael Coleman, CalTax Digest, Nov 1999.
- Rethinking the Property Tax. A presentation on property tax allocation by Michael Coleman. 2002.(PDF)
- Allocating the Property Tax. Legislative Analyst Elizabeth Hill, CalTax Digest, July 2000
- Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes. Legislative Analyst's Office, Feb 2000. PDF version
- Property Taxes: Why Some Local Governments Get More Than Others. Legislative Analyst's Office, August 20, 1996.
- Demystifying The California Property Tax Apportionment System. by Dave Elledge, 2006. A step by step guide through the process County Auditors use to allocate property tax revenues among local governments.
- Property Tax Essentials–What You Need to Know about How County Auditor-Controllers Allocate Property Taxes. A February 2007 CSMFO podcast panel with Santa Clara County Auditor-Controller Dave Elledge.
The Fiscalization of Land Use
The disconnect between service costs and revenues in urban development impairs the provision of city services and deters balanced planning.
- Comparison of City Budget Impacts of New Development. A detailed table comparing the annual revenues and service expenses from several development alternatives in a theoretical city. (PDF)
- Does New Housing "Pay For Itself?" Some say a study sponsored by the California Home Builders says "yes" but experts in local finance and land use economics question this conclusion and some methods and assumptions of the study.
- Allocating Local Sales Taxes. Legislative Analyst's Office 2007
- Retail Politics: Local Sales and Use Taxes and the Fiscalization of Land Use. Paul G. Lewis. February 2001, Economic Development Quarterly (PDF)
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Growth Challenges and Local Government Finance: A Primer for the
Sacramento Valley
Paul G. Lewis and J. Fred Silva, September 2001. -
Residential Development and Growth Control Policies: Survey Results
from Cities in Three California Regions
Paul G. Lewis and Max Neiman. Public Policy Institute of California. July 2000. - California Cities and the Local Sales Tax. Paul G. Lewis and Elisa Barbour. Public Policy Institute of California, July 1999.
- City Competition for Sales Tax: Symptom of A Larger Problem? Paul G. Lewis and Elisa Barbour, Nov 1999, Western City
- Growth Challenges and Local Government Finance: A Primer for the Sacramento Valley . Paul G. Lewis and J. Fred Silva, Public Policy Institute of California 1999.
- Development Priorities in California Cities: Results from a PPIC Survey. Paul G. Lewis and Elisa Barbour, Public Policy Institute of California. December 1998.
Local Revenues in a Changing World
- How the Telecommunications Revolution Will Affect Your City. Western City November 2005
- Are State and Local Revenue Sources Becoming Obsolete? National League of Cities. 2004
- Revenue Volatility in California. Legislative Analyst's Office. January 2005.
- E-Commerce reports and studies. California State Board of Equalization.
- E-Commerce Taxation . Links to reports, background papers and statistics. Prepared by Dr. Annette Nellen.
-
Streamlined Sales Tax
Project (SSTP). Multi-state project seeking improvement and
standardization of sales and use taxes.
- SSTP California Board of Governance representing California on the Streamlined Sales Tax Project pursuant to SB157 (Chapter 702, 2003) including meeting agendas and reports.
- The Streamlined Sales and Use Tax Agreement: A California Perspective, Martha Jones, California Library Research Bureau, Feb 2005.
- Analysis of Specific Sections of the SSTP Agreement by Board of Equalization staff.
Local Government Fiscal Reform
There have been more than a dozen task forces, commissions, studies and proposals on local government finance reform over the last decade alone. Here are some articles on the problem, ideas, and analyses of recent proposals. It is important to note that, in 2004, two important changes occurred in the state-local fiscal relationship: the passage of Proposition 1A of 2004, and the swap of $4 billion of state Vehicle License Fee backfill payments to cities and counties for greater shares of local property tax revenues. These major changes make obsolete some of the recommendations in pre-2004 reports.
Background and Overview
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Local Government Fiscal Reform - Commissions, Studies and Articles
Legislative Proposals
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Selected Presentations by Michael Coleman on California Local Government Finance Reform
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Public Employee Pension and Other Post Employment Benefit Costs
- League of California Cities' Pension Information Center
- Ed Mendel's Calpensions Blog.
- California Public Employee Post-Employment Benefits Commission. Final Report on state OPEB obligations issued January 2008.
- CalPERS
- Public Employee Pension Costs in California, a presentation to the Council of State Governments, November 12, 2009, by the Legislative Analyst's Office.
- Retiree Health Care FAQ. Legislative Analysts Office.
- "State Retiree Costs May Skyrocket in Future Years" from the 2009-10 Budget Analysis. Legislative Analyst's Office.
- Funding the Golden Years in the Golden State: An Overview of Public Employee Post-Employment Benefits and Recent Concerns About How to Provide and Pay for Them. Grant Boyken. California Research Bureau. April 2007
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
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Allocation of Tax Revenues
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Property Tax in Lieu of VLF
Assessed Valuation of Real Property for Taxation |
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Proposition 1A Suspension - State Property Tax Loan 2009-10
As a part of the FY 2009-10 budget package, the Legislature passed, and Governor Schwarzenegger signed legislation "borrowing" $1.9 billion of city, county and special district property tax collections in that year. Pursuant to Proposition 1A, the amounts must be repaid within three years (specified in subsequent legislation as by June 13, 2013) with interest (stipulated by the Director of Finance at 2%). Many agencies participated in a securization program which the legislation authorized. The provisions permitting any such a suspension of Proposition 1A in the future were deleted by the passage of Proposition 22 (2010).
Property Transfer Taxes and Documentary Transfer Taxes - see Other Locally Adopted Revenues |
Property Tax Administration Fees
Property Transfer Taxes and Documentary Transfer Taxes - see Other Locally Adopted Revenues |
Sales & Use Tax
The second largest source of general purpose revenue for cities statewide and the largest for some California cities, the sales and use tax faces a tenuous future. The local component of the sales and use tax is distributed to cities and counties primarily on point-of-sale.Overviews and Explanations
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Data and Statistics
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Local Transactions and Use Taxes: "Add On" Sales Taxes
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The Sales Tax Triple Flip
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Sales Tax Issues: Interagency Competition, Allocation
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Sales Tax Issues: Remote & Internet Sales, Simplification and Conformity, Taxing Services
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Utility User's Tax
- Utility User Tax Facts. Key facts about Utility User Taxes in California. Sept'08 (PDF) Updated Sept'08
- Utility User Tax by city through FY08-09. Current rates. Historic revenues, revenues per capita, revenues as % of general revenues, summary statistics. May'11 (Excel)
- Utility User Tax Rates and Contact Info from uutinfo.org
- How the Telecommunications Revolution Will Affect Your City. Western City November 2005
Other Locally Adopted Revenues: Business Tax, Hotel Tax and Others.
- General Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)
- Admissions Tax Revenues. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)
- Business License Tax by city.
Historic revenues, summary statistics. Through FY08-09.
May'11 (Excel)
- Business permit, tax, and license requirements of California cities, counties and others from CalGOLD.
- Construction Development Tax Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)
- Construction Permit Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)
- Electric and Gas Utilities (city operated) Revenue statistics. (Excel)
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Franchise Revenues by city.
Historic annual revenues, summary statistics. Including solid waste,
telecommunications and other franchises. Through FY08-09.
May'11 (Excel)
- Video Service Franchising: AB2987 of 2006: AB2987 (Núñez/Levine) text. Assembly Floor Analysis.
- Parking Tax Revenues by city. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)
- Property Transfer Tax / Documentary Transfer Tax Revenues. Historic revenues, summary statistics. Through FY08-09. May'11 (Excel)
- Property Transfer Tax / Documentary Transfer Tax Rates. Current City and county tax rates. (PDF)
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Transient Occupancy Tax by city.
Current rates, revenues, per capita, and % of general
revenues and summary statistics. Through FY08-09.
May'11 (Excel)
- TOT Losses From On-line Hotel Bookings. A bulletin. (PDF)
- Vehicle Code Fines by city. Historic revenues and per capita. Through FY08-09. May'11 (Excel)
Local Tax Votes
- Approval Requirements for State and Local Revenues . A summary of the voting requirements for state and local revenue increases.
Analyses of Local Revenue Measures in California
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Summary Reports and Analyses of Elections - California Local Ballot Measures
Resources for Local Ballot Measure Efforts
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VLF: The Motor Vehicle In-Lieu Tax
Established in 1935 as a uniform statewide tax, the VLF is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property. By law, all revenues from the VLF fund city and county services, but the state legislature controls the tax rate and the allocation among local governments. In 2004, the Legislature permanently reduced the VLF tax rate and eliminated state general fund backfill to cities and counties. Instead, cities and counties now receive additional transfers of property tax revenues in lieu of VLF.
- City VLF Revenues. An update on current VLF revenues with brief history and detailed estimates of the annual loss of VLF for each city due to SB89(2011). Updated January 30, 2012
- State Controller VLF Apportionment Reports.
- VLF Revenues by city. Historic revenues, revenues per capita, revenues as % of general revenues, summary statistics. (Excel)
- The Incidence of the Vehicle License Fee. Jennifer Dill, Todd Goldman, and Martin Wachs; Institute of Urban and Regional Development, UC Berkeley 1999. (PDF)
VLF for Incorporations and Annexations
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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."
- Supplemental Law Enforcement Account (SLESA) / Citizens Option for Public Safety (COPS). Facts.Allocations: COPS FY13-14. COPS FY12-13 rev. Feb'13
- Local Detention Facility Booking Fees. A fact sheet. rev. Feb'13 (PDF)
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Proposition 172 Facts. A concise
explanation of Proposition 172, the half-cent sales tax for Public
Safety adopted by voters as a partial mitigation for ERAF.
(PDF)
- Net Impact of ERAF, Prop 172 and COPs (73k) ERAF, Proposition 172 and COPs apportionments for all cities, counties and special districts.
- The Proposition 172 Half Cent Sales Tax: Background for League of California Cities 2005 Annual Conference Resolution #7 (PDF) Proposition 172: The Public Safety Half Cent Sales Tax. Handout version of PowerPoint presentation (Coleman) (PDF)
- See also Educational Revenue Augmentation Fund (ERAF) for specific statistics and explanation.
- Homeowners' Exemption. Assembly Committee on Revenue and Taxation Revenue and Taxation Reference Book 2006 Chapter 6E.
- California State Controller's Office Apportionments. Detailed tables showing the allocation of local government revenues administered by the State Controller.
State grants and local assistance
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State Grants Database.
Listing of grant programs administered by the state of California. Governor's Office of Planning and Research: Local Government Grants Links. California Coastal Commission Local Coastal Program grants. California Department of Housing and Community Development Loan and grant programs. California Commission on State Mandates Info on reimbursable state mandates. California Department of Transportation Local assistance programs. California Department of Parks and Recreation Grants and Local Services. California Energy Commission Energy Partnership Program. |
Federal Grants and Aid
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Federal Economic Stimulus Package:
The American Recovery and Reinvestment Act of 2009.
- City Funding Book: American Recovery and Reinvestment Act of 2009. League of California Cities. Version 3, March 9, 2009. Related resources from the League of California Cities.
- Federal Economic Stimulus Package: Fiscal Effect on California. Legislative Analyst's Office.
- What Does the American Recovery and Reinvestment Act of 2009 Mean for California? California Budget Project.
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Community Development Block Grant (CDBG) Neighborhood Stabilization Program (NSP). Emergency funding targeted to cities and
states to ease the burden of vacant and abandoned houses on neighborhoods that have high rates of foreclosure.
- NSP News Release Sept 2008
- NSP Statewide Allocations (xls)
- NSP Local Government Allocations (xls)
- NSP Frequently Asked Questions (doc)
- Community Oriented Policing Services (COPs) law enforcement grants.
- Federal Grants information at Grants-Dot-Gov.
Transportation Funding
Overviews and Issue Briefs
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Transportation Funding Sources
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City Program Expenditures
- Are California Cities Required to Have Budgets? No. But ... April '13
- Appropriations Limits by city. Historic Gann Limits and appropriations subject to limit. Through FY08-09. May'11 (Excel)
- City Expenditures by Category: total expenditures, salary & benefits, contracts, materials & supplies. Percent of total expenditure comparisons and summary statistics. Through FY08-09. June'11 (Excel)
- City Service Responsibilities. California Cities have differing funding responsibilities and methods of providing services. Per Capita spending and reported service method by city FY07-08. Aug'10 (Excel)
- Comparing State and Local Government Finances. Charts comparing revenues, taxes and spending of the state, cities and counties over the last thirty+ years. June'06 (PDF 34kb)
- Comparing State and Local Government Employment. Charts comparing employment the state, cities, counties and schools over the last fifteen+ years. June'06 (PDF 34kb)
- Fire Spending by City. Historic operating, total and net spending for fire services by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY08-09. July'11 (Excel)
- Fire Staffing by City. Historic paid and volunteer firefighters. Total budgeted staffing and per capita by city. Through FY08-09. Aug'11 (Excel)
- Police Spending by City. Historic operating, total and net spending for police services by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY08-09. July'11 (Excel)
- Police Staffing by City. Historic budgeted police officers, total police staffing, volunteers and per capita officers by city. Through FY08-09. Aug'11 (Excel)
- Police and Fire Spending by City - per capita and as a percentage of general revenue. Historic, city-by-city statistics. Note that not all cities are responsible for providing and funding fire services. Through FY08-09. July'11 (Excel)
- Library Spending by City. Historic operating, total and net spending for library services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY08-09. Aug'11 (Excel)
- Parks & Recreation Spending by City. Historic operating, total and net spending for parks and recreation services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY08-09. Aug'11 (Excel)
- Streets Spending by City. Historic operating, total and net spending for parks and recreation services and programs by cities. Per capita and percent of general revenue comparisons and summary statistics. Through FY08-09. Aug'11 (Excel)
Municipal Debt Financing
- California Debt Issuance Primer and Overview. A 40 page summary of the comprehensive California Debt Issuance Primer including on-line links. California Debt and Investment Advisory Commission, Office of the State Treasurer. Oct 2005. (PDF).
- California Debt Issuance Primer. Extensive, comprehensive guidebook on municipal debt financing in California. On-line version is regularly updated. California Debt and Investment Advisory Commission, Office of the State Treasurer. March 2006. 660 pages (PDF).
- An Overview of (California) Local Government Bond Issuance Trends (1985-2005) California Debt and Investment Advisory Commission, Office of the State Treasurer. 2008. (PDF).
- Guidelines for Mello-Roos Financing. California Debt and Investment Advisory Commission, Office of the State Treasurer. 1991. (PDF).
- Guidelines for Leases and Certificates of Participation. California Debt and Investment Advisory Commission, Office of the State Treasurer. 1993. (PDF).
- Looking Beyond the Horizon: California Debt Affordability Report. California State Treasurer. October 2007. (PDF)
- California Debt Issuance Database. California Debt and Investment Advisory Commission, Office of the State Treasurer.
- The California Infrastructure and Economic Development Bank (I-Bank). Located within the California Business, Housing and Transportation Agency, I-Bank finances public infrastructure and private investments that promote economic growth, revitalize communities and enhance the quality of life throughout California.
- The California Debt and Investment Advisory Commission (CDIAC). CDIAC provides information, education and technical assistance on public debt, investments, and economic development financing tools to local public agencies and other public finance professionals.
- California Statewide Communities Development Authority (CSCDA). CSCDA is a joint powers authority sponsored by the California State Association of Counties and the League of California Cities to provide local governments and private entities access to low-cost, tax-exempt financing for projects of public benefit.
California State Budget: Content and Analysis.
Regarding impacts of the state budget on municipalities see "Cities and the California State Budget."
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California Department of Finance
homepage - including other budget links.
- Legislative Analyst's Office Budget Reports including analyses, and hearing hand-outs.
- Assembly Budget Committee Reports and Links
- Senate Budget Committee Reports and Links
- ♦Summary Budget Schedules and Charts. Dept of Finance.
- ♦Historical State Budget Revenue and Expenditure Data. Legislative Analyst's Office.
- California State Tax Expenditures (Tax Breaks). LAO. (PDF)
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Next-Ten's California Budget
Challenge. Roll up your sleeves and create your own state budget
for the next 10 years. Informative and well crafted.
- California Budget Choices: Making the Budget Easier to Understand. From Next Ten. A brief primer.
- State Budget Analyses from the California Budget Project. CBP State Tax Policy Briefs.
- What the State Controller Can and Cannot Pay without an Enacted Budget. California State Controller.
- Tax Expenditures (exemptions - breaks)
- Tax Expenditure Report. California Department of Finance.
- Tax Expenditures: Policy Issues. California Legislative Analyst 2009.
- Tax Expenditure Programs. California Legislative Analyst 2007.
2006 Infrastructure Bonds: Proposition 1B, 1C, 84
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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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See Latest info on state budget and legislative issues from the League of California Cities.
- City VLF Revenues. An update on current VLF revenues with brief history and detailed estimates of the annual loss of VLF for each city due to SB89(2011). Updated January 30, 2012
- City Advocate Weekly, League of California Cities.
- Press Releases, League of California Cities
- Recent presentations on state budget impacts.
-
Motor Vehicle Fuel Tax (HUTA) funds.
- HUTA Update: Highway Users Tax Facts and Projected FY2011-12 and FY2012-13 Allocations to Cities and Counties. Updated Aug 2012 based on January 2012 California Department of Finance revenue estimates including Sec2103 Prop 42 replacement funds. Includes projections for individual cities and counties.
- Proposition 1A Suspension - State Property Tax Loan 2009-10. See here.
- Other city revenue impacts
- Suspended Mandates FY2010-11. Calif Dept of Finance Nov 2010.
- League of California Cities State Budget Info including press releases, memos and sample resolutions.
- The State-City Fiscal Relationship Since Proposition 13: Is AB8 Still Alive? by Michael Coleman. Jan'11.
Links to Sites with More Data and Reports
Data: Socio-EconomicCalifornia Employment Development Department Labor Market Information.
California Department of Finance Financial and Economic Data
Price and Population Data for the Calculation of Appropriation Limits. Calif Dept of Finance. Go to bottom of the page.
California Department of Finance Demographic Data including Census 2000 data.
California Department of Finance Statistical Abstract
California Department of Finance Monthly Finance Bulletin
California Economic Indicators. Bimonthly summary of economic trends. California Department of Finance.
California State Board of Equalization Monthly Economic Perspective Newsletter
State Controller's Monthly Analysis of State General Fund Cash Flow and Economic Snapshot.
US Census Bureau Government Statistics Census of Governments 1992, 1997, 2002; Government Finance and Employment Classification Manual, Governments Integrated Directory public employment & payroll, federal state and local government finance, public employee retirement systems, state and local government tax collections, federal expenditures, Federal Audit Clearinghouse, criminal justice statistics, elementary-secondary education statistics, library statistics.
California Local Government Employment Data. Statewide summary.
Employment of Major Local Governments (PDF)
California Quick Facts. State and county demographic statistics and more.
California QuickLinks. Various datasets on California.
American Community Survey US Census Bureau community level data.
US Department of Housing and Urban Development "State of the Cities Data System" Data for individual metropolitan areas, central cities, and suburbs. Detailed demographic and economic characteristics of the population; unemployment rates; information on jobs, business establishments, and average pay in the 1990s; and FBI crime data.
California Department of Transportation Division of Transportation Information System Information. A variety of California streets and highways statistics.
National Association for Business Economics.
DataQuick Real Estate News. Home sales, pricing, and mortgage charts and statistics.
Financial Forecast Center. An assortment of US economic data and forecasts.
City-Data.com. Profiles of US cities and towns with graphs and data drawn from a wide variety of sources.
California Online Directory. State employee phone / address directory.
State Budget
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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. |
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California Department of Finance Statistical Abstract Monthly Finance Bulletin California Department of Finance. California State Board of Equalization Annual Reports sales and use tax, property tax, motor vehicle fuel license tax, and more data on BOE administered revenues. BOE Monthly Economic Perspective Newsletter BOE Tax Overviews. Explanatory materials on various BOE administered taxes. California State Controller's Office Local Government Apportionments. Reports of allocations of State Controller administered state revenues to local governments, state mandate reimbursements and other information. California Franchise Tax Board Annual Reports. Concerning FTB administered taxes. State Tax Tables Comparative tax information among states. Compiled by the Urban Institute / Brookings Institution. |
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California State Controller's Office Local Government Annual Reports. Reported revenues and spending for California local governments. California Debt and Investment Advisory Commission publications including debt issuance data and issue briefs. US Census Bureau Government Statistics including Census of Governments Summary of State and Local Finances. The HdL Companies Briefing sheets and data on local sales taxes and property taxes. |
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State Grants Database.
Listing of grant programs administered by the state of California. California Coastal Commission Local Coastal Program Grants. California Department of Housing and Community Development Loan and grant programs. California Commission on State Mandates Info on reimbursable state mandates. California Department of Transportation Local assistance programs. California Department of Parks and Recreation Grants and Local Services. |
Articles / Analysis / Opinion
Western City Magazine Monthly
magazine of the League of California Cities.
Public Policy Institute of California
A private, nonprofit organization dedicated to independent, nonpartisan
research on California's economic, social, and political issues.
The Tax Policy Center.
Provides analysis and facts about tax policy. A joint venture of the
Urban Institute and Brookings Institution.
National League of
Cities special reports
Legislative
Analyst's Office local government reports Provider of fiscal and
programmatic expertise and nonpartisan analyses of the state's budget to
the California Legislature.
CalTaxDigest articles
from the California Taxpayers Association.
California
Research Bureau reports, an office of the California State Library.
California Budget Project A nonprofit
research and public education organization addressing state fiscal
policy.
Law & Legislation
State Law and Legislation|
California
City and County Codes and Charters (UC Berkeley Institute of
Government Studies Library). California Land Use Planning Information Network information relating to California land use planning issues including city and county zoning ordinances, environmental assessment documents, maps, plans, photos, reports/publications, and spatial data. California Local Planning Documents Database (UC Berkeley Institute of Government Studies Library) - Searchable database of city and county planning documents collected by the IGS Library. |
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Legislative Analyst's Office's analysis of current and recent ballot propositions California Secretary of State's Ballot Pamphlets On-line 1996 onward. California Secretary of State's Ballot Initiative Updates. Legislative Analyst's Office's fiscal analyses of proposed initiatives California Attorney General: Initiative Measures. Status and full text of proposed initiative measures. California Ballot Propositions Historic since 1884. Hastings College Law Library. |
Associations
Cities|
League of California Cities Institute for Local Government (ILG) National League of Cities (NLC) International City Management Association (ICMA) US Conference of Mayors |
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California State Association of Counties (CSAC) California Association of County Treasurers and Tax Collectors California State Association of County Auditors |
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Municipal Management Assistants of Northern California (MMANC) Municipal Management Assistance of Southern California (MMASC) California State Library Association California Association of Local Agency Formation Commissions (CaLAFCo) California Communities (California Statewide Communities Development Authority - CSCDA) Cities, Counties and Schools Partnership (CCS) California Municipal Utilities Association (CMUA) California Association for Local Economic Development (CALED) California Association of Councils of Governments American Planning Association. California Chapter California Planners' Book of Lists by the Governor's Office of Planning and Research. 2011 Edition. Prior years editions: 2010 2009 2008 2007 2006 2005 2004 2003 2001 2000 1999 1998 1997 1996 |
| History & Conditions Issues | Issues (continued) Revenues |
Expenditures
The California State Budget
Useful Data and Info |
