2023-2024 Hearings
Oversight Hearing
“Evaluating California’s Newest Tax Agencies”
Tuesday, October 8, 2024 – 10:00 a.m.
State Capitol, Room 126
Sacramento, CA 95814
- Agenda [pdf]
- White Paper [pdf]
- Legislative Analyst’s Office Presentation [pdf]
- CDTFA Slide Presentation [pdf]
- OTA Outlook Handout [pdf]
- CDTFA Hearing Follow Up [pdf]
Informational Hearing
“Following the Money: How Local Sales Tax Revenues Are Allocated Among California Cities”
Wednesday, November 15, 2023 – 10:00 a.m.
City of Westlake Village Council Chambers
31200 Oak Crest Drive
Westlake Village, CA 91361
Informational Hearing
"Spending on Autopilot: A Review of California’s Tax Expenditure Programs”
10:00 a.m., February 22, 2023
State Capitol, Room 126
- Agenda [pdf]
- Legislative Analyst’s Office Handout [pdf]
- Franchise Tax Board Tax Expenditure Report, 2019 Data [pdf]
- Department of Finance Tax Expenditures [pdf]
- California Department of Tax and Fee Administration Tax Expenditures [pdf]
- California Budget and Policy Center Tax Expenditures Fact Sheet [pdf]
- California Budget and Policy Center Handout [pdf]
- Professor Darien Shanske, UC Davis School of Law, Testimony [pdf]
Joint Informational Hearing
Assembly Committees on Revenue and Taxation and Local Government
Initiative to Increase Funding for Public Schools, Community Colleges, and Local Government Services by Changing Tax Assessment of Commercial and Industrial Property. (#1870)
Thursday, June 4, 2020, 1:30 p.m.
State Capitol, Assembly Chamber
Joint Informational Hearing
Assembly Committee on Revenue and Taxation and Senate Committee Governance and Finance:
“Is There a Fair Way Forward after Wayfair? Assessing the Effect in California of the United States Supreme Court’s Recent Decision”
October 15, 2018 - 1:00 p.m.
State Capitol, Room 126
- Agenda [pdf]
- Legislative Analyst’s Handout [pdf]
- Wayfair Nellen Outline [pdf]
- CDTFA E-Commerce Revenue Loss [pdf]
- Bloomberg Article [pdf]
- Wayfair Decision [pdf]
Joint Informational Hearing
Assembly Committees on Transportation and Revenue and Taxation and Senate Committee on Transportation:
“Initiative Constitutional Amendment: Eliminates Recently Enacted Road Repair and Transportation Funding by Repealing Revenues Dedicated for those Purposes, Requires Any Measure to Enact Certain Vehicle Fuel Taxes and Vehicle Fees be Submitted to and Approved by the Electorate” (#1830)
June 18, 2018 - 1:30 p.m. or upon Adjournment of the Transportation Committee
State Capitol, Room 4202
Joint Informational Hearing
Assembly Committees on Local Government and Revenue and Taxation
“Initiative Constitutional Amendment: Expands the Requirement for Supermajority Approval to Enact New Revenue Measures.” (#1846)
June 13, 2018 - 1:30 p.m. or upon Adjournment of the Local Government Committee
State Capitol, Room 447
Assembly Committees on Revenue and Taxation and Budget and the Senate Governance and Finance Committee
Initiative Constitutional Amendment and Statute: Changes Requirement for Certain Property Tax Owners to Transfer Their Property Tax Base to Replacement Property." (#1809)
June 11, 2018 – 2:30 p.m.
State Capitol, Room 126
Assembly Committees on Local Government and Revenue and Taxation and the Senate Governance and Finance Committee
"Uproar over Upland: Assessing the California Supreme Court's Decision"
March 7, 2018 – 9:30 a.m.
State Capitol, Room 4203
- Agenda and Background Paper - 3/7/18 [pdf]
- Panel 1 Handout
- Panel 2 Handouts
JOINT INITIATIVE HEARING
ASSEMBLY HEALTH AND ASSEMBLY REVENUE AND TAXATION AND SENATE HEALTH COMMITTEES
"Cigarette Tax to Fund Healthcare, Tobacco Use Prevention, Research, and Law Enforcement. Initiative Constitutional Amendment and Statute (#1741)"
Tuesday, June 14, 2016 - Upon Adjournment of Assembly Health Committee
State Capitol, Room 4202
- Tobacco Tax Initiative Hearing Agenda [pdf]
- Tobacco Tax Initiative Hearing LAO Report [pdf]
- Tobacco Tax Initiative Language [pdf]
JOINT INITIATIVE HEARING
ASSEMBLY BUSINESS AND PROFESSIONS, HEALTH, AND REVENUE AND TAXATION AND, SENATE BUSINESS, PROFESSIONS AND ECONOMIC DEVELOPMENT COMMITTEES
"Marijuana Legalization. Initiative Statute. (#1762)"
Tuesday, May 24, 2016 - 1:30 p.m. to 4:00 p.m.
State Capitol, Room 4202
- Agenda - 5/24/16 [pdf]
- Initiative Language [pdf]
- LAO Budget Trailer Bill Overview [pdf]
- LAO Initiative Overview [pdf]
INFORMATIONAL HEARING
"Tax Incentives for Economic Growth"
Monday, February 22, 2016
State Capitol, Room 126
INFORMATIONAL HEARING
REVENUE AND TAXATION COMMITTEE
"Policy and Fiscal Implications of Proposition 13"
Friday, June 19, 2015 - 10:30 a.m.
Milton Marks Auditorium
455 Golden Gate Avenue
San Francisco, CA 94102
- Final Agenda - 06/19/15 [pdf]
- Presentation by Stark - Tiebout and Tax Revolts [pdf]
- Presentation by Stark - The Right to Vote on Taxes [pdf]
- Presentation by Stark - Rethinking Statewide Taxation of Nonresidential Property for Public Schools [pdf]
- Presentation by Professor Scoggins - Tables [pdf]
- USC Study by Justin Scoggins [pdf]
- Jennifer Bestor Presentation [pdf]
- Myong Leigh Presentation [pdf]
JOINT OVERSIGHT HEARING
LOCAL GOVERNMENT COMMITTEE AND REVENUE AND TAXATION COMMITTEE
"Transient Occupancy Taxes and the Home-Sharing Phenomenon"
Wednesday, March 18, 2015 - 1:30 p.m.
State Capitol, Room 4202
JOINT OVERSIGHT HEARING
BUDGET SUBCOMMITTEE NO. 4 ON STATE ADMINISTRATION AND REVENUE AND TAXATION COMMITTEE
"State Board of Equalization"
Tuesday, March 10, 2015 - 1:30 p.m.
State Capitol, Room 126
- Agenda 03/10/15 [pdf]
- Board of Equalization Responses to Committee Questionnaire [pdf]
- BOE Attachment 1 [pdf]
- BOE Attachment 2 [pdf]
- BOE Attachment 3 [pdf]
- BOE Attachment 4 [pdf]
- BOE Attachment 5 [pdf]
- BOE Attachment 6A [pdf]
- BOE Attachment 6B [pdf]
- BOE Attachment 7 [pdf]
- BOE Attachment 8 [pdf]
- BOE Supplemental Report on Future Funding of the Cigarette and Tobacco Products Licensing Program [pdf]
- LAO Report: BOE's Cigarette and Tobacco Programs [pdf]
- Little Hoover Commission Report on the Underground Economy [pdf]
- BOE's Follow-Up Response to Questions asked at the Hearing
- BOE Outreach Division Postal Costs
OVERSIGHT HEARING
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
"The Administration of California's State Taxes"
Monday, February 23, 2015 - 1:30 p.m.
State Capitol, Room 126
- Agenda 02-23-15 [pdf]
- LAO Report: California's Major Revenue Sources and Tax Agencies [pdf]
- Franchise Tax Board Responses to Committee Questionnaire [pdf]
- Board of Equalization Responses to Committee Questionnaire [pdf]
- Employment Development Department Responses to Committee Questionnaire [pdf]
- Employment Development Department Supplement [pdf]
JOINT INFORMATIONAL HEARING
ASSEMBLY COMMITTEES ON HOUSING AND COMMUNITY DEVELOPMENT, LOCAL GOVERNMENT, AND REVENUE AND TAXATION
"Understanding the Scope of Payment in Lieu of Taxes (PILOTs) and Their Impact on the Welfare Property Tax Exemption"
Monday, February 3, 2014 - 1:30 p.m.
State Capitol, Room 4202
JOINT OVERSIGHT HEARING
Assembly Committees on Revenue & Taxation and Arts, Entertainment, Sports, Tourism, & Internet Media
October 9, 2013
“A Review of the California Film Tax Credit Program”
Studies & Reports
- California Film Commission Progress Report, Film and Television Tax Credit Program & Competition for California's Entertainment Industry, July 2013 [pdf]
- The Entertainment Industry and the Los Angeles County Economy Prepared by the LAEDC for the Hollywood Chamber of Commerce, November 2012
- 2012 Otis Report on the Creative Economy of the Los Angeles Region, Prepared by the LAEDC for Otis College of Art and Design, December 2012
- Fighting Production Flight: Improving California's Filmed Tax Credit Program, Milken Institute, June 2012 [pdf]
Background Materials
- The Official Guide to United States Production Incentives, The Incentive Office at Ease, Summer 2013 [pdf]
- Economic and Production Impacts of the 2009 California Film and Television Tax Credit, UCLA Institute for Research on Labor and Employment, February 7, 2013 [pdf]
Participants’ Presentations/Handouts
April 8, 2013
Proposition 13 and Local Tax Authority
- Agenda 4-8-13 [pdf]
- Background Paper [pdf]
- Witness Bios [pdf]
- Voter-Approval Requirements for Local Taxes from LAO [pdf]
- Taxing Commercial Property from LAO [pdf]
- Understanding California's Property Taxes from LAO [pdf]
- Clearing Away Roadblocks to Funding Infrastructure [pdf]
- On Tax Increase Limitations: Part II - Evasion and Transcendence [pdf]
- Local Super-Majority Voting Rules and Results [pdf]
- Split Roll Property Tax Issues and Impacts [pdf]
- Split Roll Highlights [pdf]
- Commercial Property Assessment [pdf]
- What Proposition 13 Did [pdf]
- Split Roll Property Tax Policy Brief [pdf]
- Overview of Parcel Taxes Policy Brief [pdf])
March 18, 2013
The State's Investment in Housing: Following the Money
- Agenda 03-18-13 (pdf)
- Background Paper 03-18-13 (pdf)
- Revised Background Paper after Hearing (pdf)
- Bios (pdf)
- Dr. Raphael W. Bostic, Director, USC Bedrosian Chair in Governance and the Public Enterprise,
- "The Status of the Housing Market Ownership and Rental" (pdf)
- Jason Sisney and Justin Garosi, LAO, Housing Related Tax Expenditure Programs (pdf)
- Jason Sisney and Justic Garosi, LAO, Tax Expenditure Reviews (pdf)
- Dennis J. Ventry, Jr., UC Davis Professor of Law, the Myth of Homeownership (pdf)
- Written Testimony (pdf)
- Dr. Richard K. Green, Director and Chair, USC Lusk Center for Real Estate presentation (pdf)
- Julie Snyder, Policy Director, Housing CA, Expanding Housing Opportunity in CA Capitalizing the
State Housing Trust Fund (pdf) - Matt Schwartz, President and CEO, CA Housing Partnership Corp., Opportunities to Invest in
Affordable Housing and Greenhouse Gas Reduction Using Cap and Trade Revenues (pdf) - Olson Lee, Director, SF Mayor's Office of Housing presentation (pdf)/