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

Jan 27, 2026 - Background California Residents Pay Tax on All Their Income. California residents pay state income taxes on all their income, including wages, investment income, and capital gains, even if the income was earned outside the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 27, 2026 - The General Fund is the state ’s main operating account and pays for most public services including education, health care, and prisons. The state budget also has other funds, many known as special funds.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Homeowners who receive the exem ption would still pay other property-related taxes and charges that are not based on the taxable value of their property. Fiscal Effects Reduced Property Tax Revenue for Schools and Other Local Governments.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

Special taxes. [Ballot]

Jan 27, 2026 - If such an initiative were rejected by voters or received 25 percent of required signatures but ultimately did not qualify for the ballot, the state General Fund would pay the cost of the one-time audit, likely varying case to case but totaling in the range of the low millions of dollars for each two-year election cycle.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 20, 2026 - Finally, entities that violate this measure in certain ways —such as not complying with the terms of a conversion agreement —would be required to pay a “charitable asset recapture ” penalty. This penalty would be the greater of either the fair market value of all the entity ’s assets or an amount specified in the conversion agreement.    
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032