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

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

Jan 27, 2026 - Either Legislature or Voters Can Raise Taxes. Either the Legislature or voters can raise taxes and fees. The Legislature can raise fees with a simple majority vote but can only pass tax increases with a two-thirds vote.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

Temporary tax increases. [Ballot]

Jan 27, 2026 - Background Initiatives Can Raise Taxes. An initiative is a way for voters to change state laws. This can include changing laws to raise taxes. People who want to raise taxes using an initiative first have voters sign a p etition for the initiative.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

Special taxes. [Ballot]

Jan 27, 2026 - Taxes are a type of revenue that can be used to support any public purpose. Some state taxes are unrestricted, meaning that revenues raised by these taxes can be used to fund any program. In contrast, a special tax is a tax levied on a specific good (for example, tobacco or fuel) or activity (for example, waste disposal or energy use) to raise revenue for a specific state prog ram.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 27, 2026 - The measure limits the situations in which a ballot measure or the Legislature can raise a tax retroactively. A retroactive tax is one that applies to things that happened in the past. An example is a tax on money someone earned two years ago.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - These products range from tools built for specific purposes to more general systems that can hold conversations with users on a wide range of topics. State Privacy Law Includes Certain Protections for Minors.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - Generally, this means such corporations can extend their focus beyond maximizing profits. For example, some public benefit corporations commit their m issions to environmental sustainability, public health, or improving access to essential services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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