State and Local Taxes in California. Robb Korinke Principal GrassrootsLab, LLC
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1 State and Local Taxes in California. Robb Korinke Principal GrassrootsLab, LLC
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3 State-Local Tax Burdens by State, Fiscal Year 2012 State State-Local Tax Burden as a Percent of State Income Rank New York 12.70% 1 Connecticut 12.60% 2 New Jersey 12.20% 3 Wisconsin 11.00% 4 Illinois 11.00% 5 California 11.00% 6 Maryland 10.90% 7 Minnesota 10.80% 8 Rhode Island 10.80% 9 Oregon 10.30% 10
4 Key Liabilities Total $340 Billion. To put that figure in perspective, it is nearly two-and-one-half times the amount of state General Fund and special fund spending in If divided among the state s residents, the amount of these key liabilities would represent over $8,500 per person. The state s key liabilities represent nearly one-fifth of California personal income in 2013 (a commonly cited measure of the size of the
5 What Liabilities? California s largest public pension programs have significant unfunded liabilities. The state s two largest public retirement programs, the California Public Employee Retirement System (CalPERS) and the California State Teacher s Retirement System (CalSTRS), cover 65% of the four million state, county, and local employees who are eligible for public pension benefits. These two programs reported $62 billion and $74 billion in unfunded liabilities, respectively, for the 2013 fiscal year. LAO OFFICE California faces a ten-year, $765 billion infrastructure deficit, $500 billion of which is in transportation. -CA Economic Summit ++ Mental Health, Water Reliability, UC/CSU Funding, K-12, Court System, Environmental Protection, Affordable Housing, Homelessness, etc, etc.
6 What Liabilities? Local Liabilities In 2012, the University of Southern California was tasked with estimating the costs of TMDL compliance researchers concluded that the costs in the Los Angeles region would range from $43.7 billion to $283.9 billion, depending on the storm size and treatment level, and including compliance with the California Toxics Rule (CTR). Garcetti announced in October that he wants to impose new fees on developers that could raise more than $100 million a year to subsidize affordable housing in L.A., where residents are struggling with runaway rents and home prices.
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8 An Overview of Local Revenue Measures in California Since 2001 A proposal to increase a general purpose tax is more likely to succeed than a special tax. Generally, the additional hurdle of the two-thirds vote exceeds the appeal of dedicating a tax to a specific purpose. Generally speaking, special taxes for broad based public safety services (law enforcement, fire, emergency medical) are more likely to garner two-thirds voter approval than other purposes. Two thirds parcel taxes for schools are also more successful than not. The so-called a/b advisory vote approach to general tax measures appears to have little effect on the success or failure of a measure. For cities and counties, add-on sales (transactions & use), transient occupancy (hotel), and business license tax increase measures all succeed more often than proposals to increase utility user taxes. Most extensions and revisions of existing taxes that do not increase the rate are successful. Lowering the two-thirds vote approval threshold for special taxes 55 percent would substantially increase the passage rate of these measures, reducing the number of failing measures by half or more. Lowering the two-thirds vote approval threshold for general obligation bonds to 55 percent would have an even more dramatic effect, increasing passage rates from around half to as high as 90 percent. Over 80 percent of fifty-five percent school bonds since 2001 passed. CaliforniaCityFinance.com
9 2012 Ballot Measures Result Title Subject Description Pass Proposition 30 Taxes Jerry Brown's Tax Increase (revenues for general fund and education) Fail Proposition 31 State budget Two-Year Budget Cycle Fail Proposition 32 Labor Ban on corporate and union contributions to state and local candidates Fail Proposition 33 Insurance Fail Proposition 34 Death penalty "End the Death Penalty" Pass Pass Car insurance rates can be based on a person's history of insurance coverage ("persistency discounts") Proposition 35 Law enforcement Increased Penalties for Human Trafficking and Sex Slavery Proposition 36 Law enforcement Modification of the "Three Strikes" Law Fail Proposition 37 Regulations Mandatory Labeling of Genetically Engineered Food Fail Proposition 38 Taxes Molly Munger's State Income Tax Increase for Education Pass Proposition 39 Taxes Income Tax Increase for Multistate Businesses Pass Proposition 40 Redistricting Referendum on the State Senate Redistricting Plan
10 2006 Ballot Measures Result Title Subject Description Pass Proposition 1A Transportation Transportation funding Pass Proposition 1B Bonds $ billion in bonds for highway safety, air quality Pass Proposition 1C Bonds $2.85 billion in bonds for housing, emergency shelter Pass Proposition 1D Bonds $10.4 billion in bonds for education facilities Pass Proposition 1E Bonds $4.1 billion in bonds for disaster preparedness Pass Proposition 83 Law enforcement Sex offenders, monitoring Pass Proposition 84 Bonds $5.4 billion in bonds for flood control Fail Proposition 85 Abortion Require parental notification of a minor's abortion Fail Proposition 86 Taxes Tax on cigarettes Fail Proposition 87 Environment, taxes New tax on gas, oil Fail Proposition 88 Education, taxes Impose a new statewide $50 parcel tax Fail Proposition 89 Elections and campaigns Public funding for political campaigns Fail Proposition 90 Eminent domain Limit government's ability to take property through power of eminent domain
11 2012: LA County Results Measure J: LA County Sales Tax for Transportation Yes No Los Angeles 1,893, ,611 Percent 66.1% 33.9% PASS FAIL TOTAL Measures % % Parcel Tax % % Sales Tax % % Hotel Tax % % Utility Tax % % Proposition 30: Temporary Taxes to Fund Education Yes No Other Tax % % Los Angeles 1,851,863 1,214,499 Percent 60.4% 39.6%
12 2016 Ballot Proposals More than 60 measures currently approved for circulation Ranging from ferret legalization to lowering the drinking age to Different measures relating to marijuana and cannabis for medicinal and recreational use 4 measures involving bonds High-Speed Rail Bond Suspension Initiative (# A1) Reallocation of Bond Authority to Water Storage Initiative (# A1) California Water Supply Reliability and Drought Protection Initiative (# A1, # A1, # A1, # A1, # A1, # A1, # A1 and # A1) Online Voting System Initiative (# A1) 4 significant tax measures
13 2016 Ballot Proposals Split Roll Prop 30 Extension Sin Taxes (Marijuana, Tobacco, Internet Poker) Infrastructure Bonds (School, Water, Referendum on High Speed Rail)
14 2016 Tax Proposals Healthcare, Research and Prevention Tobacco Tax Amendment (# A1) California Lifting Children and Families Out of Poverty Act Initiative (# ) Cigarette Tax to Fund Healthcare, Tobacco Use Prevention, Research, and Law Enforcement. Initiative Statute. Property Tax Surcharge to Fund Poverty Reduction Programs. Initiative Constitutional Amendment and Statute. Increases cigarette tax by $2.00 per pack, with equivalent increase on other tobacco products and electronic cigarettes containing nicotine. Allocates revenues primarily to increase funding for existing healthcare programs; also for tobacco use prevention/control programs, tobaccorelated disease research and law enforcement, University of California physician training, dental disease prevention programs, and administration. Excludes these revenues from Proposition 98 funding requirements. "Imposes additional surcharge on real property with an assessed value of over $3 million. Surcharge based on a sliding scale ranging from three-tenths of one percent for real property assessed at $3 million to eighttenths of one percent for real property assessed at $10 million or more. Allocates revenue to numerous programs for the purpose of reducing poverty, including: prenatal services, expanded childcare, early childhood education, after-school and summer programs, job training grants, tax credits, and monetary aid. Surcharge expires in 20 years.
15 2016 Tax Proposals Invest in California's Children Initiative (# ) Political Advertisement Sales Tax Initiative (# ) and (# ) Tax to Fund Education, Healthcare, and Child Development. Initiative Constitutional Amendment. Permanently establishes the temporary personal income tax increases enacted in 2012 for annual earnings over $290,000, currently set to expire in Imposes new personal income tax on annual earnings over $1 million. Allocates these tax revenues 50% to K-12 education, community colleges, and universities; 40% to healthcare for lowincome individuals; and 10% to childcare and child development programs. Excludes these revenues from Proposition 98 funding requirements. Establishes a reserve fund, capped at 20% of the annual revenues, for use during state budget emergencies. Requires annual audit of expenditures. Sales Tax on Political Advertisements. Initiative Constitutional Amendment. Imposes a 1,000 percent sales tax on political advertising delivered within the State of California. Political advertising includes, but is not limited to, all media spending by political parties, political action committees, or candidates. Requires that proceeds of the tax be used for public education.
16 Water Conservation, Flood Control and Stormwater Management Act of 2016 This measure establishes an alternative funding method that authorizes local agencies to: Set rates for customers to encourage water conservation, prevent waste, and discourage excessive use of water. Levy fees or charges, subject to ratepayer protest, for flood control, and for management of stormwater to protect coastal waters, rivers, lakes, streams, groundwater and other sources of drinking water from contamination and to comply with the federal Clean Water Act and state laws and regulations. Use fees or charges to reduce water, and sewer fees or charges for low-income customers. Any local agency that utilizes this alternative funding method for water, flood control, stormwater, or sewer service should be required to adhere to strict accountability, transparency and ratepayer protections.
17 2016 and Beyond: What to Watch Split Roll Fails, Prop 30 Gets Extended A New Amazon Tax? VMT Tax/Fee Prop 218 Reform Open Government Legislation
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