california local government finance almanac

Financing California Cities - Overviews and Primers

Revenue Limits: Proposition 13 (1978), Proposition 218 (1996) and Proposition 26 (2010)

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

Fiscal Condition of Municipalities

Diagnosing and Managing Financial Health

Managing Fiscal Stress and Municipal Bankruptcy

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The State-Local Fiscal Relationship

Educational Revenue Augmentation Fund (ERAF): Property Tax Shifts

State-Local Mandates in California

Redevelopment Dissolution under ABx1_26 (2011)

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The Fragmentation of Local Finance & Governance

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The Fiscalization of Land Use

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Local Revenues in a Changing World

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Local Government Fiscal Reform

Background and Overview

Local Government Fiscal Reform - Commissions, Studies and Articles

Legislative Proposals

Selected Presentations by Michael Coleman on California Local Government Finance Reform

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Public Employee Pension and Other Post Employment Benefit Costs

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Property Tax

The largest source of revenue for city and county government, the complex machinations of California property tax assessment, collection and allocation are understood by few.

Overviews and Statistics

Allocation of Tax Revenues

Property Tax in Lieu of VLF

Assessed Valuation of Real Property for Taxation

Property Tax Administration

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

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Sales & Use Tax

The second largest source of general purpose revenue for cities statewide and the largest for some California cities, the sales and use tax faces a tenuous future. The local component of the sales and use tax is distributed to cities and counties primarily on point-of-sale.

Overviews and Explanations

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.
  • Quarterly Distributions of the Local Bradley Burns and Add-on Rates. California State Board of Equalization.
  • Local Sales & Use Tax Revenues (BOE). Historic revenue distributions (1998-99 through FY2011-12) to cities and counties from the 1% Local Bradley Burns rate, revenues per capita, revenues as a percentage of general revenues. Compiled from California State Board of Equalization reports. (Excel)
  • Local Sales & Use Tax Revenues (SCO). Historic revenues by city from the 1% Local Bradley Burns rate, revenues per capita, summary statistics as reported by local agencies to the State Controller. Through FY11-12. August'14 (Excel) Caution: may or may not include add-on rates, triple flip reimbursements. BOE statistics (above) are more reliable.
  • California State Board of Equalization Annual Reports. Sales and use tax, property tax, motor vehicle fuel license tax, and more data on BOE administered revenues.

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

The Sales Tax Triple Flip

Federal Aviation Administration (FAA) Rule on Use of Revenues

Sales Tax Issues: Interagency Competition, Allocation, Concentration, Local Kickbacks

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Sales Tax Issues: Base Broadening, Exemptions

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Utility User's Tax

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

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Local Tax Votes

Analyses of Local Revenue Measures in California

Summary Reports and Analyses of Elections - California Local Ballot Measures

Resources for Local Ballot Measure Efforts

  • 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.
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VLF: The Motor Vehicle In-Lieu Tax

VLF for Incorporations and Annexations

Property Tax in Lieu of VLF

See under Property Tax

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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."

State grants and local assistance

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Federal Grants in Aid

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Transportation Funding

Overviews and Issue Briefs

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 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)
  • Police, Fire and EMS 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 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)
  • 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)
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Reserves and Fund Balance

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The Gann Appropriations Limit

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Municipal Debt Financing

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California State Budget: Content and Analysis.

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

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Cities and the California State Budget


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Links to Sites with More Data and Reports

Data: Government Finance

State Budget

State and Local Revenue Collections and Allocations
Local Government Revenues and Spending
Grants and local assistance

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Articles / Analysis / Opinion

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Law & Legislation

State Law
State Legislation
Daily File: California State Senate (includes links to listen where available)
State Senate Hearings - Audio and television
Governance and Finance Committee, California State Senate
Budget and Fiscal Review Committee, California State Senate

Daily File:

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

Search California Legislation. Searchable, includes text, status, votes and committee analyses. California Legislative Counsel.
California Legislative and Legal History index. UCSF Hastings Law Library.
Legislative Analyst's Office Non-partisan advisor to the State Legislature.
Board of Equalization Legislative Analyses and Bulletins including bills concerning property taxes and sales taxes.
The Roundup. Daily news from the state capitol.
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Court Decisions
City and County Law and Legislation
California Ballot Propositions

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Associations

Cities
Counties and County Finance Officials
Finance Officers and Treasurers
Special Districts
Other

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