CalTax monitors statewide and local ballot measures that affect taxpayers, tax policy, government spending, and California’s business climate. The association provides analyses, election tracking, and educational resources to help taxpayers understand the fiscal effects of ballot propositions and local tax measures.

2026 ELECTION TRACKER

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Local Tax Measures

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Statewide Propositions

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Proposed Annual Tax Increases at Stake

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Proposed Statewide Bond Debt

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HOW STATEWIDE BALLOT MEASURES REACH THE BALLOT

California voters can consider statewide ballot measures through several different processes. The method used to place a measure on the ballot often affects how the proposal is developed, amended, and implemented.

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Legislative Constitutional Amendments

The Legislature may place a proposed amendment to the California Constitution before voters with a two-thirds vote of both the Assembly and Senate. Constitutional amendments do not require the governor’s signature. Many tax-related measures, spending limitations, and changes to state governance have reached the ballot through this process.

Legislative Statutes and Bond Measures

The Legislature may place certain statutes, including statewide bond measures, on the ballot through legislation approved by the Legislature and signed by the governor. General obligation bond measures commonly reach the ballot this way.

Initiative Statutes

California voters may propose new state laws through the initiative process. Proponents must submit a proposed measure, obtain a title and summary from the attorney general, and gather the required number of voter signatures. Once enough valid signatures are verified, the measure qualifies for a statewide ballot.

Initiative Constitutional Amendments

Voters may also propose amendments to the California Constitution through the initiative process. Because constitutional amendments are more difficult to change after approval, they are often used for major policy proposals involving taxation, spending limits, elections, or governmental authority.

Referendum Measures

Voters may challenge certain laws passed by the Legislature by collecting sufficient signatures to place a referendum on the ballot. If successful, voters decide whether the challenged law should take effect or be repealed.

HOW LOCAL BALLOT MEASURES REACH THE BALLOT

Local governments in California have several mechanisms for submitting tax measures to local voters. The approval threshold and election requirements vary depending on the type of tax being proposed.

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General Taxes

City councils, county boards of supervisors, and some special districts may place general taxes on the ballot. General tax revenues may be used for any governmental purpose. Local general taxes require majority voter approval and generally must be submitted at a regularly scheduled general election.

Special Taxes

Special taxes dedicate revenue to specific purposes such as public safety, transportation, parks, libraries, schools, or infrastructure projects. Under the California Constitution, most special taxes require approval by two-thirds of voters, but this constitutional protection was significantly weakened by a 2017 court ruling that allows majority-vote special taxes. School parcel taxes also generally require two-thirds voter approval.

Parcel Taxes

Parcel taxes are fixed taxes imposed on parcels of real property regardless of value. They are commonly used by school districts, community college districts, and local governments to fund specific services or programs. Parcel taxes are a type of special tax and generally require two-thirds voter approval.

Transactions and Use Taxes (Local Sales Taxes)

Cities, counties, and certain special districts may ask voters to approve local sales tax increases. Depending on how revenues are dedicated, these measures may be general taxes requiring majority approval or special taxes requiring a two-thirds vote.

Utility Users Taxes

Many cities impose voter-approved taxes on utility services such as electricity, natural gas, telecommunications, and cable. Depending on the structure of the measure, utility user taxes may be proposed as either general or special taxes.

Business Taxes

Some local governments ask voters to approve taxes on businesses, such as gross receipts taxes, business license taxes, cannabis taxes, or taxes on other specific industries. These measures are generally submitted by local governing bodies and approved under the same constitutional rules that apply to other local taxes.

Citizen-Sponsored Local Initiatives

Local voters may also place tax measures directly on the ballot through the initiative process by gathering the required number of signatures. This process allows citizens to propose local taxes, fees, tax reductions, and other policy changes for voter consideration.

PAST LOCAL ELECTIONS

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