Taxation of commercial property. [Ballot]

Feb 5, 2018 - Property Owners Can Deduct Property Tax Payments From Taxable Income. State law allows property owners to deduct property tax payments from their taxable income for the purposes of calculating PIT and corporation tax payments, effectively reducing t heir tax liability.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-055

Transportation-related taxes. [Ballot]

Nov 3, 2017 - Background State Transportation Taxes Taxes Require Two-Thirds Vote of Legislature. The State Constitution authorizes the Legislature to pass a tax with a two-thirds vote of each house. The Constitution defines what types of charges are considered taxes for this two-thirds vote requirement.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-033

Psilocybin [Ballot]

Dec 26, 2019 - The measure exempts psilocybin sold for religious, therapeutic, or medical purposes from sales taxes. Psilocybin sold for other purposes would be subject to state and local sales taxes. Fiscal Effects Below, we discuss various fiscal effects of the measure.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-027

Estate taxes and financial aid for college. [Ballot]

Nov 30, 2017 - Background Estate Taxes Federal Government Collects an Estate Tax. The federal estate tax applies to the transfer of assets at death. In 2016, Californians paid $3.9  billion in federal estate taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-038

Students’ right to a high-quality public education. [Ballot]

Nov 29, 2021 - Over 70  percent of the total funding for K-12 education comes from an allotment of state General Fund and local property tax revenue that the Constitution requires to be set aside for pub lic schools and community colleges.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-033

Proposed Constitutional and Statutory Measure Related to Gaming [Ballot]

Jan 3, 2020 - Imposes a Sports Wagering Tax. The measure imposes a 10 percent tax on horse racing tracks offering sports wagering. The tax is applied to the amount of sports wagers made daily after deducting any payouts of winnings.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-029

Rent control. [Ballot]

Dec 12, 2017 - Sales Tax Levied for Local and State Purposes.  California ’s local governments and the state levy a tax on retail sales of tangible goods. This tax —called the sales and use tax —is a significant source of local and state revenue.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-041

Taxes on Californians who are age 55 and older. [Ballot]

Oct 25, 2017 - Background Income and Property Taxes. According to U.S. Census Bureau data, Californians pay around $230  billion in state and local taxes each year. Two of the largest taxes are the state income tax (now about $90  billion per year) and the local property tax (around $60  billion per year).
https://lao.ca.gov/BallotAnalysis/Initiative/2017-029

Proposed statutory initiative related to psilocybin. [Ballot]

Nov 12, 2019 - To the extent this is not the case, the effect on criminal justice costs and tax revenue discussed below could be greatly reduced. Moreover, the tax revenue impacts discussed below could be greatly reduced to the extent that the federal government exercises its discretion to enforce federal prohibitions on psilocybin-related activities otherwise permitted by this measure.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-016

Taxes to fund public schools and colleges [Ballot]

Oct 25, 2017 - The vast majority of taxes used for the public education system comes from the state General Fund (revenues of which come primarily from personal income, but also sales taxes and other revenues) and local property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-028