Special taxes. [Ballot]

Jan 27, 2026 - Some of the State Auditor ’s audits are recurring to ensure ongoing compliance with the law while others are one time in nature. Proposal One-Time Audits Before Special Taxes Appear on Ballot Through Initiative Process.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Residency rules for state personal income tax purposes. [Ballot]

Jan 27, 2026 - Others resident taxpayers may change their be havior, for example by spending more time out of the state, to qualify as nonresidents under the new rules. Taxpayers who become nonresidents under the new rule would pay less stat e taxes as a result.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Time limits, environmental reviews, and judicial reviews for certain types of infrastructure projects. [Ballot]

Dec 10, 2025 - Modifies Time Limits for Environmental Review. The measure includes two main changes to how time limits for environmental review are handled. First, it extends time limits by using business days instead of calendar days.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-023

New tax on the wealth of billionaires. [Ballot]

Dec 11, 2025 - Proposal One-Time Wealth Tax on Billionaires. Billionaires living in California on January 1, 2026 would have to pay a one-time state tax equal to 5  percent of their net worth. The tax would be due in 2027.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-024

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - These losses wo uld grow over time. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

Congressional districts in California. [Ballot]

Dec 29, 2025 - We estimate that the measure would have the following fiscal effects: Likely minimal one-time costs to counties of less than a few hundred thousand dollars statewide to revert back to the Commission ’s 2021 Congressional maps starting in 2028 until the Commission establishes new maps following the 2030 census.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-031

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Providers must also offer parental controls that allow parents to manage certain aspects of a child ’s use of the system, such as time limits and the use of a child ’s data for training. Finally, providers must undergo annual independent audits at their own expense and submit audit reports to the Department of Justice (DOJ).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

Artificial intelligence (AI) and child safety. [Ballot]

Dec 12, 2025 - Requires Schools to Ban Use of Internet-Enabled Devices During Instructional Time . The measure requires school governing boards to develop and adopt a policy prohibiting students from using all internet-enabled devices, including smartphones, during school time by July 1, 2027.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-025

State enforcement of the 22nd Amendment to the U.S. Constitution. [Ballot]

Dec 19, 2025 - This measure would have the following major fiscal effects: Potential increase in one-time state costs, not likely to exceed the low millions of dollars, to address violations of the 22 nd Amendment, in years in which such violations are attempted.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-030

Oversight of certain public benefit artificial intelligence (AI) companies. [Ballot]

Jan 20, 2026 - Civil penalties on covered co mpanies may be assessed as a percentage of annual gross revenue, beginning at 5 percent for initial violations and increasing to as much as 100 percent for violations that remain u ncured over specified time periods.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033