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

Temporary tax increases. [Ballot]

Jan 27, 2026 - File No. 25-0037, Amendment #1). 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

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

Jan 27, 2026 - File No. 25-00 41, Amendment #1). Background Certain Personal Property Is Taxed in California. Both the state and local governments tax owners of certain personal property based on the property ’s value.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 27, 2026 - File No. 25-0038, Amendment #1). Background State Finances Organized Into General Fund and Many Other Funds. The state budget is made up of many different funds. The General Fund is the state ’s main operating account and pays for most public services including education, health care, and prisons.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

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

Jan 27, 2026 - File  No.  25-0039, Amendment #1). 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

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - File No. 25-0035). Background Local Governments Collect Property Taxes From Property Owners. California local governments —cities, counties, schools, and special districts —levy property taxes on property owners.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Jan 20, 2026 - File No. 25-0032, Amendment #1). Background Organizations May Seek Nonprofit Charitable Status. Organizations may seek nonprofit charitable status under federal and state law to access various benefits —most notably exemptions from certain taxes, such as income tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - File No. 25-0036, Amendment #1). Background AI and Consumer-Facing Applications. AI refers broadly to technologies that allow computer systems to perform tasks that typically require human intelligence, such as generating content, identifying patterns, or making predictions from data.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - File N o. 25-0033). Background AI and AI Companies. AI refers broadly to technologies that enable computer systems to perform tasks that typically require human intelligence, such as generating content, identifying patterns, or mak ing predictions from data.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - File No. 25- 0034, Amendment #1). Background AI and AI Companies. AI refers broadly to technologies that enable computer systems to perform tasks that typically require human intelligence, such as generating content, identifying patterns, or mak ing predictions from data.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034