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ACA-14 • 2026

Taxes and fees: voter thresholds.

Taxes and fees: voter thresholds.

Education Elections Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
DeMaio
Last action
2025-04-25
Official status
From printer. May be heard in committee May 25.
Effective date
Not listed

Plain English Breakdown

The official source material does not provide details about penalties for non-compliance or specific impacts on existing taxes and fees.

Voter Requirements for Taxes and Fees

This law changes how initiatives proposing new taxes or fees must be written, requiring clear information in their titles and summaries.

What This Bill Does

  • Requires initiative measures that propose to impose or increase a tax or fee to have specific information in their title and summary, such as whether it is a tax or fee, the amount or rate, and how long it will last.

Who It Names or Affects

  • Voters who will see clearer information about tax or fee increases when they vote.
  • Local governments that need voter approval before raising certain kinds of taxes.

Terms To Know

Initiative
A way for voters to propose new laws or changes to the Constitution by collecting signatures and getting a public vote.
Special tax
A type of local government tax that is used for specific purposes, like building schools or roads, and needs special voter approval to be raised.

Limits and Unknowns

  • The bill does not specify what happens if the requirements are not followed.
  • It's unclear how this will affect existing taxes or fees.

Bill History

  1. 2025-04-25 California Legislative Information

    From printer. May be heard in committee May 25.

  2. 2025-04-24 California Legislative Information

    Introduced. To print.

Official Summary Text

ACA 14, as introduced, DeMaio.
Taxes and fees: voter thresholds.
(1) The California Constitution defines the power of the initiative as the power of the electors to propose statutes and amendments to the Constitution and to adopt or reject them. The California Constitution, before circulation of an initiative for signatures, requires a copy of the initiative to be submitted to the Attorney General to prepare a title and summary of the measure.
This measure would require an initiative measure proposing to impose or increase a tax or a fee to meet specified requirements, including that the title of the initiative measure begin with the capitalized words “TAX INCREASE:” or “FEE INCREASE:”, and that the summary state whether the charge is a tax or a fee, the amount or rate of the charge, and the duration of the charge.
(2) The
California Constitution requires a state statute that would result in any taxpayer paying a higher tax to be imposed by an act passed by
2
/
3
vote of each house of the Legislature, and defines “tax” for these purposes to mean any levy, charge, or exaction of any kind imposed by the state.
The California Constitution provides that all taxes imposed by a local government are either general taxes or special taxes, and requires that taxes imposed, extended, or increased by a local government be submitted to the electorate and approved by a majority vote, in the case of general taxes, or a
2
/
3
vote, in the case of special taxes. The California Constitution prohibits a local government from imposing, extending, or increasing a general tax unless the tax is submitted to the
electorate and approved by a majority vote, and prohibits a local government from imposing, extending, or increasing a special tax unless the tax is submitted to the electorate and approved by a
2
/
3
vote.
This measure would prohibit a local law or amendment to a charter from imposing, extending, or increasing any special tax until that tax is submitted to the electorate and approved by a
2
/
3
vote. The measure would also prohibit the imposition or increase of a tax or fee on savings or investments, changing one’s residency from this state to another state or country, motor vehicles, and motor vehicle fuels, as specified, unless the imposition or increase of the tax or fee is submitted to the electorate and approved by a majority of the voters for general purposes, or by
2
/
3
of the voters for specific purposes.

Current Bill Text

Read the full stored bill text
Download Bill PDF