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

Jan 27, 2026 - This would result in decreased state income tax revenues of an unknown amount. Increased State Income Tax Revenues From New Tax on High-Income Nonresidents. High-income nonresidents who spend more than two months in the state would pay increased state income taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Special taxes. [Ballot]

Jan 27, 2026 - California State Auditor ’s Office (State Auditor). The State Auditor is an independent and nonpartisan office in state government that evaluates state and local governments ’ financial and operational activities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Jan 27, 2026 - 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

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - State Requirements for Operators of Companion Chatbots. State law, effective January 1, 2026, establishes requirements for operators of companion chatbots —AI systems that use natural language to provide ongoing, human-like social interactions.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

Temporary tax increases. [Ballot]

Jan 27, 2026 - Fiscal Effect Some Chance That State Revenues Will Be Lower in the Future. The measure would make short-term tax measures harder to pass. This has a chance of reducing future state revenues. When and by how much future revenues would be reduced is unclear .
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

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

Jan 27, 2026 - Both the state and local governments tax owners of certain personal property based on the property ’s value. Personal property is all the things that people own other than real estate. For example, the state taxes owners of cars and trucks.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 20, 2026 - State law provides DOJ with authority to regulate nonprofit charities within the state in a few key ways. First, state law requires most nonprofit charities register and provide DOJ with certain information annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 20, 2026 - The measure states its intent that the commission be funded entire ly by regulated entities, with no ongoing impact on the state General Fund. Fund revenues would include initial registration fees, annual assessments, and civil penalties.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

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

Jan 20, 2026 - Existing State Requirements for Certain AI Developers. Recently enacted state law, effective January 1, 2026, establishes requirements for companies that develop or train highly capable “frontier ” AI systems —generally advanced AI models with significant computational scale or capabilities.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033