Special taxes. [Ballot]

Jan 27, 2026 - Net costs or savings resulting from the measure would depend on (1) how many special tax initiatives qualify for a one-time audit but are not approved by voters, (2) the number of pages that are added to the Voter Information Guide each election cycle, and (3) the level of savings that are identified and implemented as a result of the audits.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Fiscal Effects Increased State Regulatory and Enforcement Costs. The measure would increase state costs, primarily to the DOJ. DOJ would incur costs to develop and adopt regulations, review audit reports, create and maintain publicly accessible information, and carry out enforcement activities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - Increased State Regulatory and Enforcement Costs. The measure would increase state costs to establish and operate the new commission. These costs would include compensation for commissioners and staff, development and enforcement of regulations, audits and investigations, and evaluation of public benefit plans and public proposals.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

Oversight of certain nonprofit charities and related entities. [Ballot]

Jan 20, 2026 - Increased State Costs for New Oversight and Enforcement. The measure would increase state costs for creating and supporting the new oversight board. These costs include board member and staff compensation, technical experts, and technology system costs.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 20, 2026 - Increased State Regulatory and Enforcement Costs. The measure would increase state costs to establish and operate the new commission. These costs would include compensation for commissioners and staff, hiring and retaining techni cal experts with specialized AI expertise, rulemaking activities, investigations, audits, and enforcement actions.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - In some years, the state could face additional cost pressures to provide mon ey to schools to offset their revenue losses. Effects on County Administrative Costs. County governments administer the property tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035