The California Local Government Finance Almanac

Available from Solano Press The most comprehensive treatment of local government finance in any state




conference materials

Available from Solano Press
GuideBk
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,
Exec.Dir. League of Calif Cities 1999-2016


Available from The League of California Cities

MuniRevHandbook

The California Municipal Revenue Sources Handbook, NEW! Fifth Edition by Michael Coleman. The definitive resource on municipal funding for city and county managers, finance officers, academics and other professionals
engaged in the complex world of municipal finance in California.

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

  • 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 1A Protection of Local Government Revenues

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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Educational Revenue Augmentation Fund (ERAF): Property Tax Shifts

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.

  • 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:
  • Triskaidekaphobia: A Primer on
    Prop 13, ERAF and Prop218
    .
    Michael Coleman May’06 (PDF 740k) (Pwrpt
    512k
    )
  • 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)
  • Insufficient ERAF: A Recent Issue in Local Government Finance.
    Legislative Analyst’s Office, December 18, 2012.

State-Local Mandates in California

Redevelopment Dissolution under ABx1_26 (2011)

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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.

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The disconnect between service costs and revenues in urban development impairs the provision of city services and deters balanced planning.

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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

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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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

    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.
  • 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.
  • 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

  • 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.
  • 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

  • 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.

Property Tax in Lieu of
VLF

Assessed Valuation of Real Property for Taxation


Property Tax Administration

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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 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

  • The Local Sales and Use Tax “Sourcing”: Rules for Rate and Allocation. An in depth look at California’s rules and some ideas for change.
    Michael Coleman. February 12, 2018
  • “The Bradley-Burns Tax and Local Transportation Funds”. Report 2017-106 of the California State Auditor, November
    2017
  • Evaluating Some Options for Sales Tax Reform – Coleman. League of California Cities Policy Committees. 6 April 2015
  • Local Sales Taxes in California: Demographics, Technology and Giving it Away – Coleman. League of California Cities City Managers’ Department Meeting January
    2015
  • “Sales Taxes in an E-Commerce Generation” David R. Agrawal and William F. Fox. University of Kentucky. August 1, 2015 <=argument
    for destination sourcing
    .
  • “Marketplace Fairness Coalition Lends Strong Support to New Chaffetz Effort Aimed at Closing Antiquated Online Sales Tax
    Loophole”
    June 2015.
  • “Origin Sourcing and Tax Incentive Programs: An Unholy Alliance” by Jennifer Carr. State Tax Notes. May 27, 2013.
  • “Tax Rebate Deals are Bad News for Communities” by Chris O’Brien. San Jose Mercury News. June 23, 2012
  • “Sales Tax Deals in California, involving dome Illinois-based Consultants, Under Legal Scrutiny” by Kathy Bergen. Chicago Tribune. September 18, 2011
  • “Sales Tax Rebates: Run Amok in Illinois” by Geoffrey Propheter. State Tax Notes. October 17, 2011

  • Outline: Sales and Use Tax – The Need for Reform
    Presentation to the League of California Cities Revenue and Taxation Policy Committee. January 2015
  • . . . . . . Local Sales Taxes in California: Demographics, Technology and Giving it Away – DeLlamas, Coleman, Jensen

  • 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

Sales Tax Issues:
Remote & Internet Sales, Simplification and Conformity
(Also see above section)

Sales Tax Issues:
Base Broadening, Exemptions

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  • Utility User Tax Facts. Key facts
    about Utility User Taxes in California. revised January ’17 (PDF)
  • Utility User Tax by city through
    FY16-17. Current rates. Historic revenues, revenues per
    capita, revenues as % of general revenues, summary statistics. November’19 (Excel)

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    Local Taxes – Other than Property Tax, Sales Tax, Utility User Tax

  • Admissions Tax Revenues.
    Historic revenues, summary statistics. Through FY16-17.
    November’19 (Excel)
  • Business License Tax by city.
    Historic revenues, summary statistics. Through FY16-17.
    November’19 (Excel)
  • Construction Development Tax Revenues by city. Historic revenues, summary
    statistics.Through FY16-17.
    November’19 (Excel)
  • Parking Tax Revenues by city.
    Historic revenues, summary statistics. Through FY16-17.
    November’19 (Excel)
  • Property Transfer Tax / Documentary Transfer Tax Revenues. Historic revenues, summary statistics. Through FY16-17.
    November’19 (Excel)
  • Transient Occupancy Tax by city.
    Current rates, revenues, per capita, and % of general revenues and summary statistics. Through FY16-17.
    November’19 (Excel)

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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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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.

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.”

VLF for Incorporations and
Annexations

Property Tax in Lieu of VLF

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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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Overviews and Issue Briefs

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
  • 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 Statistics
    • 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.
    • Road Maintenance and Rehabilitation Account – Cities. Records of
      recent payments to cities of state motor vehicle fuel
      tax (gasoline excise tax) from SB1, the Road Repair and Accountability Act of 2017 through the Road Maintenance and Rehabilitation Account (RMRA) under Streets and Highways Code Sections
      3290. State Controller’s Office.
    • Road Maintenance and Rehabilitation Account – Counties. Records of
      recent payments to counties of state motor vehicle fuel
      tax (gasoline excise tax) from SB1, the Road Repair and Accountability Act of 2017 through the Road Maintenance and Rehabilitation Account (RMRA) under Streets and Highways Code Sections
      3290. 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)

    Proposition 1B – Highway Safety, Traffic Reduction, Air
    Quality, and Port Security Bond Act of 2006 ($19.925B):

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  • Are California Cities Required to Have Budgets? No. But …
    April ’13
  • Appropriations Limits by city.
    Historic Gann Limits and appropriations subject to limit. Through
    FY16-17. Nov’19 (Excel)
  • City Expenditures by Category. Total expenditures, salary & benefits, contracts, materials &
    supplies. Percent of total expenditure comparisons and summary
    statistics. Through FY16-17. Nov’19 (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 Emergency 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 FY16-17. Nov’19 (Excel)
  • Fire Staffing by City.
    Historic paid and volunteer firefighters. Total budgeted staffing and
    per capita by city. Through FY16-17. Nov’19 (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 FY16-17. Nov’19 (Excel)
  • Police Staffing by City.
    Historic budgeted police officers, total police staffing, volunteers
    and per capita officers by city. Through FY16-17. Nov’19 (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 FY16-17. Nov’19 (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 FY16-17. Nov’19 (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 FY16-17. Nov’19 (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 FY16-17. Nov’19 (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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  • 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 Reports
    .
    California State Treasurer.

  • 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.
  • Pension Obligation Bonds
  • Government Finance Officers Association Advisory: Pension Obligation Bonds. “GFOA recommends that state and local governments do not issue POBs….”
  • Pension Obligation Bonds: Risky Gimmick or Smart Investment? by Eric Schulzke. Governing Magazine. January 2013.
  • An Introduction to Pension Obligation Bonds and Other Post-Employment Benefits. Third Edition. Roger Davis. Orrick, Herrington & Sutcliffe.
  • Pension Obligation Bonds: Are States and Localities Behaving Themselves or Do the Feds Need to Get Involved? by
    Allan Beckmann. Spring 2010. A paper submitted to the faculty of the University of North Carolina at Chapel Hill in partial fulfillment of the requirements for the degree of Master of Public Administration.
  • California agencies gamble on pension bonds to cover debts and lose by Jennifer Gollan. October 2013. Center for
    Investigative Reporting.

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Regarding impacts of the state budget on municipalities see “Cities
and the California State Budget
.”

Infrastructure Bonds

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Regarding the history and issues surrounding state funding of California
municipalities, see “The State-Local Fiscal
Relationship
.”

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Data: Socio-Economic
The Data Source Handbook A list of state, federal and private data providers in subject areas related to the
people of California. California Department of Finance.
California
Department of Finance – Demographic estimates and projections

California
Department of Finance – Economic estimates and projections


California Department of Finance – Price and Population Data for the Calculation of Appropriation Limits
.
Go to bottom of the page.
California Department of Finance – Reports.
California Department of Finance – Monthly Economic and Revenue Updates
California Employment
Development Department
Labor Market Information.

California Department of Industrial Relations (DIR) California Consumer Price Index (CPI)

United States Department of Labor, Bureau of Labor Statistics, Western Region, CPI Summaries

U.S.
Census Guide: How to Get the Most Out of Census.gov
from backgroundchecks.org
U.S.
Census Bureau Government Statistics
Census of Governments, 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.
U.S.
Census Bureau – Local Government Employment Data
. Statewide summary.
U.S.
Census Bureau – Employment of Major Local Governments

U.S.
Census Bureau – California
(or other state) Quick Facts
. State and county demographic statistics and more.

U.S.
Census Bureau – California QuickFacts
. Various summary facts and links to datasets on California.
American Community
Survey
US Census Bureau community level data. Updated estimates of social and economic characteristics for California, counties, incorporated cities and Census Designated Places. U.S.
Census Bureau
. Selected data from the American Community Survey from the California Department of Finance.

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 Tax and Fee Administration Research and Statistics
State
Controller’s Monthly Analysis of State General Fund Cash Flow and
Economic Snapshot
.

California Department
of Transportation
Division of Research, Innovation and 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

Data: Government Finance

State Budget

California
State Budget
Includes summary charts and tables on various
state and local revenues.
Next 10. Well crafted
informational tools regarding California’s Budget and
Infrastructure.

 

State and Local Revenue Collections and Allocations

Local Government Revenues and Spending

Grants and local assistance

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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. Topic: Finance.
Legislative Analyst’s Office 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 & Policy Center A nonprofit
research and public education organization addressing state fiscal
policy.

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State Law

State Legislation

Court Decisions
City and County Law and Legislation

California Ballot Propositions

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Cities

Counties and County Finance Officials

Finance Officers and Treasurers

Special Districts
Other

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