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

Jan 27, 2026 - Residency rules for state personal income tax purposes. [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative that would change the state ’s residency rules for state personal income tax purposes (A.G.  
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Property tax rules for inherited property. [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative regarding property tax rules for inherited property (A.G. File No. 25-0035).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

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

Jan 20, 2026 - Such information can include an organization ’s founding documents and internal governing and operational rules. These nonprofit charities are then subject to federal and state oversight and legal requirements.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032