Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - The special rules for vacation homes and business properties only app lied to the first $1  million of combined property value. Proposition  19 narrowed these special rules. The rules now only apply to two types of properties: (1)  homes that a child or grandchild uses as a primary residence and (2)  farms.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

Property taxes. [Ballot]

Aug 4, 2023 - The special rules for vacation homes and business properties only app lied to the first $1  million of combined property value. Proposition  19 narrowed these special rules. The rules now only apply to two types of properties: (1)  homes that a child or grandchild uses as a primary residence and (2)  farms.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-005

Housing assistance program for certain University of California employees. [Ballot]

Oct 27, 2025 - In 2022-23, UC ’s program provided 300 home loans totaling $296  million (for an average home loan of about $1  million). The loans generally cover 90  percent of the home purchase price, with the borrower making a down payment of 10  percent (rather than the more typical 20  percent).
https://lao.ca.gov/BallotAnalysis/Initiative/2025-018

Taxpayer protection and government accountability. [Ballot]

Jan 19, 2022 - Any state tax app roved between January 1, 2022 and the effective date of this measure would be nullified unless it fulfills the requirements of the measure. Requirements for Approving Local Taxes . Whether sought by the local governing body or the electorate, the measure establishes the same approval requirements for increasing local special taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-042

Funding for various brownfield-related activities. [Ballot]

Nov 29, 2021 - The measure includes $300  million for SWRCB to investigate and clean up groundwater and surface water at brownfield sites across the state. Grants to Remediate Abandoned Wells and Petroleum Fields. The measure provides $300  million for grants to local governments and nonprofits to acquire and clean up parcels with abandoned oil and gas wells and petroleum fields.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-034

Special taxes. [Ballot]

Jan 27, 2026 - The measure would require these audits to (1) evaluate each program that would receive funding from the special tax contained in the proposed initiative and (2) address specific issues identified by the measure including assessing the efficiency of the program and recommending how the audited program could reduce its annual costs by 10 percent.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

State and local government tax rules. [Ballot]

Nov 22, 2021 - Any state tax app roved between October 1, 2021 and the effective date of this measure would be nullified unless it fulfills the requirements of the measure. Requirements for Approving Local Taxes . The measure establishes the same approval requirements for increasing local taxes whether sought by the local governing body or the electorate and increases some vote requirement s for increasing local taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-026

Local taxes. [Ballot]

Aug 14, 2025 - A number of local jurisdictions (representing four types of local governments —city, county, special district, and school district) collectively losing roughly $300  million annually from the invalidation of existing property-related (parcel) taxes that were approved with less than a two-thirds vote.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

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

Jan 27, 2026 - Nonresidents who spend more than two months in the state would owe California income tax on all income above $2  million, including income earned outside the state. The amount of new tax owed would be in proportion to the amount of time they spend in the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

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