California Changes to Tax Assessment on Inherited Homes Initiative (2026)
| California Changes to Tax Assessment on Inherited Homes Initiative | |
|---|---|
 | |
| Election date November 3, 2026 | |
| Topic Income taxes and Public education funding | |
| Status Cleared for signature gathering | |
| Type Constitutional amendment | Origin Citizens |
The California Changes to Tax Assessment on Inherited Homes Initiative (#25-0017) may appear on the ballot in California as an initiated constitutional amendment on November 3, 2026.
The initiative would reinstate the constitutional right to transfer a home and limited amount of other property to children or grandchildren without requiring a tax reassessment on the property.[1]
Text of measure
Ballot title
The ballot title is as follows:
| “ | Repeals voter-enacted changes to property tax rules for transfers between family members. Initiative constitutional amendment.[2] | ” |
Petition summary
The summary provided for inclusion on signature petition sheets is as follows:
| “ | Reinstates property tax reassessment exemptions for certain real property transfers between family members (including by inheritance), which voters eliminated through Proposition 19 in 2020, reducing local property tax revenues and eliminating funding source for Proposition 19’s California Fire Response Fund. Allows transfers to children (or grandchildren if parents are deceased) without property tax reassessment of: (1) principal residence, regardless of its current value or continued use as principal residence; and (2) $1 million in other real property. Properties assessed under Proposition 19 may be reassessed under reinstated rules.[2] | ” |
Full text
The full text of the initiative can be read here.
Path to the ballot
An initiated constitutional amendment is a citizen-initiated ballot measure that amends a state's constitution. Eighteen (18) states allow citizens to initiate constitutional amendments.
In California, the number of signatures required for an initiated constitutional amendment is equal to 8% of the votes cast in the last gubernatorial election. A simple majority vote is required for voter approval. The requirements to get initiated constitutional amendments certified for the 2026 ballot:
- Signatures: 874,641 valid signatures are required.
- Deadline: The deadline for signature verification is June 25, 2026. However, the secretary of state suggested deadlines for turning in signatures of January 12, 2026, for initiatives needing a full check of signatures and April 17, 2026, for initiatives needing a random sample of signatures verified.
Initiative #25-0016
- September 2, 2025: Gina Tse-Louie filed the initiative with the California Attorney General's Office.[1]
- November 7, 2025: The initiative was cleared for signature gathering.[3]
See also
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External links
Footnotes
- ↑ 1.0 1.1 Attorney General Information: Initiative and Referendum Proposals Pending Review By Attorney General, "25-0017 text," accessed September 2, 2025
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ Cite error: Invalid
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