You Pay Taxes - Where Does it Go? A presentation from the
California taxpayers' perspective showing common taxes,
emphasizing how much cities receive. Oct'16 (PDF)
Brief Glossary of Financial Management Terms; This glossary, available in English and Spanish, is designed to help non-finance experts understand some of the terminology used in public agency financial management. Institute for Local
Government.
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)
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: 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 Implementation Guide. April 2011. A more in depth examination of Proposition 26 prepared by the League of California Cities Proposition 26 Implementation Guide Committee.
Sexy womens butts by Kelly Salt. California Special Districts Association. 2013.
Proposition 1A Protection of Local Government Revenues
Note: Proposition 1A does not contain the provisions of the
"VLF-for-Property-Tax-Swap of 2004" nor the ERAF III local
government contributions. These were part of the State Budget
Act of 2004.
California Local Government Governance and Reorganization
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)
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The California Municipal Financial Health Diagnostic
Get the Diagnostic for cities here: Excel versionPDF 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
Educational Revenue Augmentation Fund (ERAF): Property Tax Shifts
ERAF facts. A concise explanation of ERAF with tables and
charts showing historic and projected ERAF losses and mitigations
for cities, counties and special districts. Aug'12 (PDF)
ERAF loss by city, county and special district.
For each city and county and for special districts grouped by
county: estimated ERAF loss, estimated ERAF loss net of mitigations
(including Proposition 172 and COPs), estimated cumulative historic
ERAF loss. PDF files:
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)
SSTP California Board
of Governance representing California on the Streamlined Sales
Tax Project pursuant to SB157 (Chapter 702, 2003) including meeting
agendas and reports.
"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
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)
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.
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.
California Property Tax: An Overview. A comprehensive guide
to the mechanics of California's Property Tax. California State
Board of Equalization. 2012
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.
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.
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
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.
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).
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."
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.
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.
Data and Statistics
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.
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 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 Tax Triple Flip
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Unwinding the Triple Flip.
A detailed explanation of the concluding actions of the Triple Flip.
(PDF) Feb'15
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.
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 (FAA) Rule on Use of Revenues
SSTP California Board
of Governance representing California on the Streamlined Sales
Tax Project pursuant to SB157 (Chapter 702, 2003) including meeting
agendas and reports.
Utility User Tax Facts. Key facts
about Utility User Taxes in California. revised January '17 (PDF)
Utility User Tax by city through
FY14-15. Current rates. Historic revenues, revenues per
capita, revenues as % of general revenues, summary statistics. January'17 (Excel)
Other Locally Adopted Revenues: Business Tax, Hotel Tax and Others.
General Revenues by city. Historic revenues, summary statistics. Through FY14-15.
April'17 (Excel)
Local Taxes - Other than Property Tax, Sales Tax, Utility User Tax
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Current rates, revenues, per capita, and % of general revenues and summary statistics. Through FY14-15. April'17 (Excel)
Administration of TOT:
County Tax Collectors’ Reference Manual - Chapter 1300 Transient Occupancy Tax. California State Controller 2012. NOTE: TOT is administered by each individual city and county but the State Controller Manual provides guidelines for best practices.
Franchise Revenues by city.
Historic annual revenues, summary statistics. Including solid waste, telecommunications and other franchises. Through FY13-14.
July'15 (Excel)
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.
VLF: The Motor Vehicle In-Lieu Tax
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
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)
Disability Access and Education Fee. Senate Bill (SB) 1186 (Chapter 383, Statutes of 2012) created Government Code Section 4467. Among other things, this statute requires a one-dollar additional fee to be paid by any applicant for a local business license, permit or similar instrument when it is issued or renewed.
Homeowners' Exemption. Assembly Committee on Revenue and Taxation Revenue and Taxation Reference Book 2006 Chapter 6E.
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
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.
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.
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
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):
Appropriations Limits by city.
Historic Gann Limits and appropriations subject to limit. Through
FY13-14. Sept'15 (Excel)
City Expenditures by Category. Total expenditures, salary & benefits, contracts, materials &
supplies. Percent of total expenditure comparisons and summary
statistics. Through FY13-14. March'15 (Excel)
City Service Responsibilities.
California Cities have differing funding responsibilities and
methods of providing services. Per Capita spending and
reported service method by city. Aug'10
(Excel)
Fire and Emergencey Services Spending by City. Historic
operating, total and net spending for fire and emergencey medical services by cities. Per
capita and percent of general revenue comparisons and summary
statistics. Through FY13-14. Sept'15 (Excel)
Fire Staffing by City.
Historic paid and volunteer firefighters. Total budgeted staffing and
per capita by city. Through FY13-14. Sept'15 (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 FY13-14. Sept'15 (Excel)
Police Staffing by City.
Historic budgeted police officers, total police staffing, volunteers
and per capita officers by city. Through FY13-14.
Sept'15 (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 FY13-14.
October'15 (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 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)
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).
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.
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. You'll also find quick facts and briefing sheets on major state financial issues.
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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.
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 FY11-12.
August'14 (Excel)
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.
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.