Special taxes. [Ballot]

Jan 27, 2026 - As part of its audit, the State Auditor may present recommendations for the entity to improve its operations. Some of the State Auditor ’s audits are recurring to ensure ongoing compliance with the law while others are one time in nature.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

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

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

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

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