Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - How Is a Property Tax Bill Calculated? Each annual property tax bill is equal to the taxable value of the property multiplied by the property tax rate. The typical property tax rate is 1.1  percent. In the year a new owner takes over a property, its taxable value typically is its purchase price.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

Temporary tax increases. [Ballot]

Jan 27, 2026 - When and by how much future revenues would be reduced is unclear . Summary of Major Fiscal Effects. This measure would have the following major fiscal effects: Some chance that state revenues will be lower in the future.    
https://lao.ca.gov/BallotAnalysis/Initiative/2025-037

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

Jan 27, 2026 - When and by how much future revenues would be reduced is unclear. Summary of Major Fiscal Effects. This measure would have the following major fiscal effects: Possibility that tax revenues will be lower in the future.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-041

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

Jan 20, 2026 - Civil penalties on covered co mpanies may be assessed as a percentage of annual gross revenue, beginning at 5 percent for initial violations and increasing to as much as 100 percent for violations that remain u ncured over specified time periods.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-033

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

Jan 20, 2026 - The total increase would depend on how people respond to this measure. This includes the specific activities the new board chooses to engage in, what activities cove red entities choose to engage in (such as how often they make large asset transfers), and how often members of the public file cases in court.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-032

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

Jan 20, 2026 - The magnitude of these effects would depend on several unknown factors, including how many entities are regulated under the measure, how the commission implements its authority, how regulated entities respond to the measure ’s requirements, and the extent to which provisions of the measure are upheld under state and federal law.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-034

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

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - State law limits how businesses may sell or share the personal information of minors. Specifically, businesses must obtain explicit consent before selling or sharing the personal information of minors under the age of 16.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036