Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - About half of the revenue losses would go to cities, counties, and special districts. The other half would go to schools. In some years, the state could face additional cost pressures to provide mon ey to schools to offset their revenue losses.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-035

Special taxes. [Ballot]

Jan 27, 2026 - The State Auditor ’s work includes financial and policy evaluations (also known as performance audits) where the auditor assesses the extent to which a governmental entity efficiently and effectively carries out requirements in law.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-040

Artificial intelligence and child safety. [Ballot]

Jan 27, 2026 - State law, effective January 1, 2027, establishes age assurance requirements in certain online settings where a user ’s age is relevant to legal compliance, such as restrictions on minors ’ access to certain content or services.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-036