CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 21Introduced by Assembly Member DeMaioDecember 02, 2024 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 21, as introduced, DeMaio. Taxpayer Protection Act of 2025.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 the each house of the Legislature. The California Constitution also provides that all taxes imposed by a local government are either general taxes or special taxes, as defined, 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. Existing law imposes specified requirements on state and local ballots, including, among other things, on the contents of the ballot label, ballot title, and summary.This bill would declare the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a 2/3 vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases. Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a two-thirds vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Assembly Bill No. 21Introduced by Assembly Member DeMaioDecember 02, 2024 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 21, as introduced, DeMaio. Taxpayer Protection Act of 2025.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 the each house of the Legislature. The California Constitution also provides that all taxes imposed by a local government are either general taxes or special taxes, as defined, 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. Existing law imposes specified requirements on state and local ballots, including, among other things, on the contents of the ballot label, ballot title, and summary.This bill would declare the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a 2/3 vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases. Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION
Assembly Bill
No. 21
Introduced by Assembly Member DeMaioDecember 02, 2024
Introduced by Assembly Member DeMaio
December 02, 2024
An act relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 21, as introduced, DeMaio. Taxpayer Protection Act of 2025.
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 the each house of the Legislature. The California Constitution also provides that all taxes imposed by a local government are either general taxes or special taxes, as defined, 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. Existing law imposes specified requirements on state and local ballots, including, among other things, on the contents of the ballot label, ballot title, and summary.This bill would declare the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a 2/3 vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
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 the each house of the Legislature.
The California Constitution also provides that all taxes imposed by a local government are either general taxes or special taxes, as defined, 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.
Existing law imposes specified requirements on state and local ballots, including, among other things, on the contents of the ballot label, ballot title, and summary.
This bill would declare the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a 2/3 vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a two-thirds vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. It is the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a two-thirds vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
SECTION 1. It is the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a two-thirds vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
SECTION 1. It is the intent of the Legislature to enact a constitutional amendment to limit the ability of state and local governments to raise taxes, restore a two-thirds vote requirement on local special tax increases, impose voter approval requirements on specific categories of new taxes, and regulate the titles on state and local ballot measures relating to tax increases.
### SECTION 1.