Property tax rules for inherited property. [Ballot]

Jan 21, 2026 - In the year a new owner takes over a property, its taxable value typically is its purchase price. 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.
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