Special taxes. [Ballot]

Jan 27, 2026 - File No. 25-0040, Amendment #1).     Background Special Tax. Taxes are a type of revenue that can be used to support any public purpose. Some state taxes are unrestricted, meaning that revenues raised by these taxes can be used to fund any program.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

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

Immunology and immunotherapy. [Ballot]

Dec 17, 2025 - Fiscal Effects Increased State Costs of About $500 Million Each Year for 25 Years to Repay the Bond. The estimated cost to repay the bond would be about $500 million each year over a 25-year period. Payments would be made from the state General Fund.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-026

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

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

Jan 27, 2026 - File  No.  25-0039, Amendment #1). Background California Residents Pay Tax on All Their Income. California residents pay state income taxes on all their income, including wages, investment income, and capital gains, even if the income was earned outside the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-039

Contracting with attorneys. [Ballot]

Dec 17, 2025 - For example, it limits contingency fee agreements in medical malpractice cases to 25  percent of the amount the client receives if the case is settled before it is filed in court and 33  percent if it is resolved after it is filed.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-027

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

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

Congressional districts in California. [Ballot]

Dec 29, 2025 - File No. 25-0031). Background Each State Draws Congressional District Maps Following the U.S. Census. There are 435 members of the U.S. House of Representatives (House). Each member of the House represents an area of the state called a congressional district.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-031