Temporary tax increases. [Ballot]

Jan 27, 2026 - People who want to raise taxes using an initiative first have voters sign a p etition for the initiative. If enough voters sign the petition, the initiative is put up for a vote as a ballot proposition.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

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

Jan 27, 2026 - For example, drivers pay driver ’s license fees, and that money is used for state oversight of drivers and vehicles. Either Legislature or Voters Can Raise Taxes. Either the Legislature or voters can raise taxes and fees.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 20, 2026 - This includes a criminal fine and/or up to one year in jail for deliberately not complying with the requirements of this measure. It also includes civil penalties for specific types of violations. These range from up to $25,000 per month for failing to file required reports to up to $20 million for “evasion ” of the measure ’s requirements.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Prohibit new taxes on financial assets and other personal property. [Ballot]

Jan 27, 2026 - An example is a tax on money someone earned two years ago. Fiscal Effect Possibility That Tax Revenues Will Be Lower in the Future. The measure restricts the options the state and local governments have to raise taxes in the future.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 20, 2026 - Such executives may be subject to penalties of up to $10 million per violation. In addition, certain willful misconduct —such as unauthorized expansion of AI capabilities or obstruction of investigations —would be punishable as a felony, with potential imprisonment of up to five years and fines of up to $10 million, or an amount equal to twice the financial gains resulting from the misconduct.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Each year after that, the property ’s taxable value is adjusted for inflation by up to 2  percent. When a property changes ownership again, its taxable value is reset to its new purchase price. Property Tax Bills May Include Other Charges.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Jan 20, 2026 - The commission would be authori zed to impose civil penalties, including fines of up to 20 percent of a company ’s California-derived revenue for certain violations. Certain executives may be held personally liable for certain knowing violations, subject to penalties of up to $1 million per violation.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

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

Jan 27, 2026 - Nonresidents pay about 5  percent of all state income taxes. Determining Residency. The state does not have a single rule for determining whether a taxpayer is a resident or nonresident for tax purposes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - The DOJ may impose civil penalties of up to $1,000 per violation for failures to implement required safeguards, and up to $10,000 per violation for willful violations or the submission of false or misleading information.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036