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

Jan 27, 2026 - Residents of other states pay California income tax on income from work they did or investments they made in California. These commonly include wages for temporary work performed i n the state, owner income from businesses based in the state, and capital gains from selling real estate they own in the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Elections and the initiative process. [Ballot]

Mar 23, 2026 - Of this new revenue each year, (1) $40  million would be transferred to the state General Fund; (2)  of the remaining amount, hundreds of millions of dollars would pay for county and state elections administration costs; and (3)  all of the remaining billions of dollars would be used to supplement compensation earned by specified state and local government employees for their work related to the citizen initiative process.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

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

Jan 20, 2026 - These costs would generally be paid for by a similar amount of revenues from new fees and penalties paid by entities subject to the increased oversight. Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - The measure amends the State Constitution to exempt most homeowners ages 60 or older from property taxes on their primary home. Beginning in 2027, the measure would allow age-eligi ble homeowners to request an exemption from their county assessor if they have lived in the home for five years or lived in the state for ten years.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Special taxes. [Ballot]

Jan 27, 2026 - The State Auditor ’s work includes financial and policy evaluations (also known as performance audits) where the auditor assesses the extent to which a governmental entity efficiently and effectively carries out requirements in law.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - These protections apply to information related to a minor ’s online activities, images, and other personal data. State Law Establishes Age Assurance Requirements. State law, effective January 1, 2027, establishes age assurance requirements in certain online settings where a user ’s age is relevant to legal compliance, such as restrictions on minors ’ access to certain content or services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

The government plan of California. [Ballot]

Mar 31, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/BallotAnalysis/Initiative/2026-003

Temporary tax increases. [Ballot]

Jan 27, 2026 - That kind of proposition either must collect e nough signatures to change the Constitution or must receive yes votes from two-thirds of voters. Fiscal Effect Some Chance That State Revenues Will Be Lower in the Future.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037