Local Government Fiscal Reform
Background and Overview
Local Government Fiscal Reform - Commissions, Studies and Articles
Legislative Proposals
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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.
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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.
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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
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.
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Overviews and Statistics
- Understanding California's Property Taxes. Legislative Analyst's Office 2012.
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A Primer on Prop 13, ERAF and Prop218. Michael Coleman (Powerpoint)
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California Property Tax: An Overview. A comprehensive guide
to the mechanics of California's Property Tax. California State
Board of Equalization. 2012
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Property Tax info and resources from the State Board of
Equalization: assessment rules, exemptions, etc.
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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.
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Understanding California's Property Tax Roll: Regions, Property
Types, and Sale Years. Tracy Gordon and J. Fred Silva.
Public Policy Institute of California. 2003
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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 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)
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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.
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Tax Expenditure Reports. California Department of
Finance. Includes description and value of property tax exemptions.
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Allocation of Tax Revenues
Apportionment - The System
- 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.
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Overview of State Assistance to Local Governments Since Proposition 13. Assembly Local Government Committee, California State Legislature 1983. A detailed description of legislative changes to state assitance and property tax allocations in the five years following Propositon 13.
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- Apportionment Reform
- Rethinking Property Tax Allocation. Why do property tax shares vary among cities? A thorough look at reasons and remedies. May 2015
- 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
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Property Tax Fairness Among Local Governments Means Consolidating
Local Governance. Michael Coleman, Nov 1999.
CalTax Digest.
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Allocating the Property Tax. by Legislative Analyst Elizabeth
Hill, July 2000. CalTax Digest.
- Allocating Property Tax Revenue in California: Living With Proposition 13. by McCarty, Therese A., Terri A. Sexton, Steven M. Sheffrin, Stephen D. Shelby. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association. Vol.94. 2001 Full report
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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.
- 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.
- Insufficient ERAF - A complicated current issue
- Insufficient ERAF: A Recent Issue in Local Government Finance.
Legislative Analyst's Office, December 18, 2012.
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Property Tax in Lieu of
VLF
Assessed Valuation of Real Property for Taxation
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Property Tax Administration
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
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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.
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Quarterly
Distributions of the Local Bradley Burns and Add-on Rates.
California State Board of Equalization.
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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)
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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.
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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.
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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
Sales Tax Issues:
Base Broadening, Exemptions
VLF: The Motor Vehicle In-Lieu Tax
VLF for Incorporations and
Annexations
Property Tax in Lieu of VLF
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."
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Regarding transportation funds (Prop 42 gas tax, highway users tax,
etc., see "
Transportation Funding."
State grants and local assistance
Transportation Funding
Overviews and Issue Briefs
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Overview of Transportation Funding. Legislative Analyst's Office. Presented to the Assembly Budget Subcommittee No. 3 On Resources and Transportation. March 13, 2013(PDF)
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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
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California Transportation Commission Annual Reports. Including
funding and use statistics.
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A Dozen Reasons for Raising Gasoline Taxes. Martin Wachs.
Institute of Transportation Studies, UC Berkeley. March 1, 2003.
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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.
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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.
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Transportation Funding Sources
- Local Streets and Roads Funds including Highway Users Tax (Motor Vehicle Fuel Tax) and Road Maintenance and Rehabilitation Account (from RRAA of 2017)
- Revenue Allocation Estimates for Budgeting
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New Fuel Tax Funding: "Road Repair and Accountability Act of 2017"
- Background and Overview
- Revenue Allocation Estimates for Budgeting
- 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.
- SB1 Road Maintenance and Rehabilitation Account (RMRA) Maintenance of Effort (MOE)
- State Controller Audits Division: Local Streets and Roads Funding Guidelines
- History - Revenues and Spending stats
- 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.
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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
Proposition 1B - Highway Safety, Traffic Reduction, Air
Quality, and Port Security Bond Act of 2006 ($19.925B):
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California State Budget: Content and Analysis.
2006
Infrastructure Bonds: Proposition 1B, 1C, 84
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Infrastructure Bond Implementation Update. League of California
Cities. Sept 2008.
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Comprehensive Bond Information: Proposition 1B, 1C, 1D, 1E, 84.
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Proposition 1B - Highway Safety, Traffic Reduction, Air
Quality, and Port Security Bond Act of 2006 ($19.925B):
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Proposition 1C - Housing and Infrastructure Bond (2.85B)
- Proposition 84 - The Safe Drinking Water, Water Quality
and Supply, Flood Control, River and Coastal Protection Bond Act
of 2006 ($5.388B)
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