Elections and the initiative process. [Ballot]

Mar 23, 2026 - Next, the remaining revenues would be used for (1)  the increased state and county costs associated with administering statewide primary and April elections for citizen initiatives and (2)  to compensate certain state and county government employees above their current levels of compensation if they perform certain work related to the citizen initiative process.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-001

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Effects on County Administrative Costs. County governments administer the property tax. The measure ’s changes could affect counties ’ costs to do so. The net effect on county administrative costs is unclear but likely would not exceed the low tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - Specifically, it prohibits child-targeted advertising and limits the sale or sharing of the personal information of children under the age of 18, unless verifiable parental consent is obtained. The measure also prohibits the use of design practices that interfer e with a child ’s or a parent ’s ability to find, understand, or use safety features, privacy controls, or parental controls.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036

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

Jan 20, 2026 - Examples of such actions include the shutting down of the charity, a merger with another entity, and the sale or transfer of substantially all of the charity ’s assets. (Assets generally refer to anything of value —including land, work products, and patents —owned by an organization.)
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 27, 2026 - For example, the state taxes owners of cars and trucks. Similarly, local governments tax owner s of boats and business equipment. Financial Assets Are Not Taxed. Many types of personal property are not taxed.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 27, 2026 - Taxpayers who become nonresidents under the new rule would pay less stat e taxes as a result. 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.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 27, 2026 - Most State Revenues Are Taxes. Taxes are a type of revenue that can be used to support any public purpose. Nearly all of the General Fund ’s revenues are taxes. Some funds, like special funds, are also funded with taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

Special taxes. [Ballot]

Jan 27, 2026 - Special taxes. [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative regarding special taxes (A.G. File No. 25-0040, Amendment #1).     Background Special Tax. Taxes are a type of revenue that can be used to support any public purpose.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Temporary tax increases. [Ballot]

Jan 27, 2026 - Temporary tax increases. [Ballot] Pursuant to Elections Code Section 9005, we have reviewed the proposed initiative related to temporary tax increases (A.G. File No. 25-0037, Amendment #1). Background Initiatives Can Raise Taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

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

Jan 20, 2026 - This measure could impact state and local tax revenues by influencing how AI companies operate in California. For example, California-based companies could make changes to their r esearch, development, or investment decisions in response to the measure ’s oversight and compliance requirements.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033