State of California · Sales tax

Proposition 172: Public safety half-cent

Local public safety: sheriff, police, fire, district attorneys, probation and corrections. The state collects it and sends it to counties and cities based on each county's share of statewide taxable sales.

StatusIn effect

Rate½ cent, part of the statewide base rate

Money per year—

Approved by votersSee history below

In effect—

EndsPermanent (in the state constitution)Article XIII, Section 35 of the California Constitution imposes the half cent on and after January 1, 1994, with no end date. Ending it would take a statewide constitutional amendment. Source

Background and sources

Voters approved Prop 172 in 1993 after the state shifted local property tax to schools. The half-cent was intended to replace part of that loss for public safety. In LA County it goes into the General Fund for public safety departments.

Sources (3)

California base sales tax rate breakdown (HdL presentation to City of Novato) City of Novato / HdL Companies
LA County 2024-25 Final Budget (Schedule 6: Prop 172 public safety funds) LA County Chief Executive Office
LA County 2025-26 Recommended Budget, Volume I LA County Chief Executive Office

Latest amounts

Current figures

FY 2022-23 actual$984MCounty Prop 172 revenue

Explanation

Source: LA County 2024-25 Final Budget (Schedule 6: Prop 172 public safety funds)

FY 2023-24 actual$962MCounty Prop 172 revenue

Explanation

Source: LA County 2024-25 Final Budget (Schedule 6: Prop 172 public safety funds)

FY 2024-25 adopted$977MCounty Prop 172 revenue

Explanation

Source: LA County 2024-25 Final Budget (Schedule 6: Prop 172 public safety funds)

FY 2025-26 recommended$-5MChange in the FY 2025-26 recommended budgeta 0.5% drop

Explanation

The County's 2025-26 recommended budget expected $5.0M less Prop 172 money than the year before, because the County's share of statewide sales fell and 2024-25 growth came in below budget.

Source: LA County 2025-26 Recommended Budget, Volume I

Revenue collected

Monthly receipts

No monthly receipts entered yet

The County reports Prop 172 revenue in its budget books (Schedule 6). The City's share is not listed separately in the budget summaries Tally LA has checked.