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

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

Jan 27, 2026 - Others resident taxpayers may change their be havior, for example by spending more time out of the state, to qualify as nonresidents under the new rules. Taxpayers who become nonresidents under the new rule would pay less stat e taxes as a result.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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

Jan 20, 2026 - The measure requires a public list of people qualified for appointment to the board, consisting of a minimum of 30 people, be maintained at all times. Board members could only serve up to eight years and would be paid similarly to a California trial court judge.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - Each year after that, the property ’s taxable value is adjusted for inflation by up to 2  percent. When a property changes ownership again, its taxable value is reset to its new purchase price. Property Tax Bills May Include Other Charges.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

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

Jan 20, 2026 - To fund its operations, the measure authorizes the commission to levy annual assessments on public benefit AI companies equal to 1 to 2 percent of their California gross revenue. Allows New Civil and Criminal Penalties and Private Enforcement.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033