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

The applicability of tax increases to the state’s constitutional requirements. [Ballot]

Jan 27, 2026 - The Legislature could no longer raise taxes, but deposit those into a special fund, without providing some of the additional revenue to schools and community colleges. In contrast, voters could raise taxes and deposit those into funds such that they are excluded from these requirements, but only by amending the Constitution.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038