When California voters head to the polls this November, many of the most consequential decisions will not involve candidates. Instead, voters will be asked whether to approve a series of state and local ballot measures that would either directly increase taxes, extend existing taxes, raise fees, or authorize new borrowing that would ultimately be repaid by taxpayers through future tax collections.
Regardless of where voters fall politically, it is important to understand that a “yes” vote on many of these measures would result in higher tax burdens or higher government revenue collections.
At the state level, several propositions could have significant financial implications for Californians.
One of the most closely watched measures is Proposition 3, which would extend California’s high-income tax structure and dedicate funding to schools and health care programs. If approved, the measure would continue higher tax rates on top earners and make those revenues a permanent funding source for certain government programs.
Another major proposal is Proposition 40, a statewide wealth tax targeting California billionaires. If approved, it would create an entirely new tax category for affected residents and could generate billions in additional state revenue.
Voters will also decide on several bond measures, including Proposition 1, a veterans and housing assistance bond, and Proposition 38, an immunology medical research bond. While bonds are not technically taxes, they represent borrowed money that must eventually be repaid with interest, typically through future state revenues supported by taxpayers.
At the local level, Orange County voters will encounter an unusually large number of revenue-related measures.
The most significant include:
- City of Santa Ana Measure N, which would make the city’s existing 1.5% sales tax surcharge permanent. Santa Ana voters originally approved the tax in 2018. While the measure would not immediately raise the current rate, approval would prevent the temporary tax from expiring, effectively continuing one of the highest local sales tax rates in Orange County.
- City of Orange Measure I, which would impose a new 1% sales tax for 13 years and is projected to generate approximately $37 million annually for city operations and services. A yes vote would increase the sales tax paid by residents and visitors within Orange city limits.
- City of Orange Measure J, which would modify the city’s hotel guest tax. While primarily paid by hotel visitors, hotel taxes are generally considered a form of tax increase and can affect tourism-related pricing.
- City of San Clemente Measure M, which would increase the local sales tax by 1%. City leaders estimate the measure could generate roughly $15 million annually for beach preservation and coastal protection efforts. A yes vote would increase taxable purchases within the city.
- City of Westminster Measure O, a city services funding measure that would generate additional local government revenue.
- City of Costa Mesa Measure C, which would substantially increase business license taxes on larger businesses generating more than $500,000 in annual revenue. Supporters argue large corporations should contribute more, while opponents contend the costs may ultimately be passed on to consumers through higher prices.
- Laguna Beach Unified School District Measure A, authorizing $83 million in school bonds and a property tax levy of approximately $8.85 per $100,000 of assessed valuation to repay the debt. A yes vote would result in higher property taxes for affected property owners.
- Westminster School District Measure B, a school facilities bond measure that would also be repaid through property tax assessments.
- City of Los Alamitos Measure G, a hotel occupancy tax measure.
- City of Placentia Measure L, another hotel tax proposal that would increase revenue from visitors staying in local hotels.
While supporters of these measures argue the funds are needed for public safety, schools, infrastructure, beach preservation, homelessness programs, and other community priorities, voters should recognize that each proposal represents either a new tax, an extension of an existing tax, a higher fee, or borrowing that will ultimately be supported by taxpayers.
How California’s Tax Burden Compares to Other States
California’s reputation as a high-tax state is well established, though recent studies show the picture is somewhat more nuanced than many residents might assume.
According to a 2026 analysis by WalletHub, California ranked 11th highest in the nation for overall state and local tax burden, with residents paying an average of approximately 9.24% of personal income toward state and local taxes. Hawaii, New York, and Vermont ranked even higher, while Alaska ranked lowest.
California also continues to maintain the nation’s highest top marginal state income tax rate, reaching 13.3% for the highest earners.
Meanwhile, Tax Foundation data shows California collects among the highest amounts of state tax revenue per capita in the country, ranking near the top nationally.
For Orange County residents, that broader context is important. Californians already face state income taxes, local sales taxes, property taxes, fuel taxes, excise taxes, vehicle registration fees, and numerous special assessments. Every local sales tax increase approved by voters adds to that cumulative burden.
What Voters Should Know Before Casting a Ballot
Many ballot measures are promoted based on the programs they would fund rather than the mechanism used to pay for them. Voters should carefully review the financial details of each proposal and ask several questions:
- Will the measure raise sales taxes, property taxes, business taxes, or hotel taxes?
- Is the increase temporary or permanent?
- How much revenue is expected to be generated annually?
- Are funds restricted to specific purposes or available for general government operations?
- What oversight mechanisms are included?
- What will the long-term cost be to residents, businesses, and consumers?
Ultimately, voters may differ on whether specific tax increases are warranted. But one fact remains clear: many of the major state and Orange County measures appearing on the 2026 ballot would increase government revenues through higher taxes, extended taxes, new taxes, or taxpayer-backed borrowing. Residents heading to the polls should understand exactly what those financial implications are before they cast their ballots.
Anti-Tax Voter Guides
Readers looking for additional information on tax-related ballot measures may wish to review the Howard Jarvis Taxpayers Association’s 2026 California Voting Guide, which evaluates statewide and local tax proposals from a taxpayer advocacy perspective. Voters can also compare those recommendations with nonpartisan resources such as the CalMatters Voter Guide before casting their ballots
Howard Jarvis Taxpayers Association 2026 Voting Guide
- Covers statewide propositions and many local tax measures.
- Provides recommendations from a taxpayer-protection perspective.
- https://www.hjta.org/2026votingguide/
Howard Jarvis Taxpayers Association
- Includes tax analysis, Proposition 13 information, legislative scorecards, and election resources.
- https://www.hjta.org
CalMatters Voter Guide
- Not anti-tax, but provides nonpartisan explanations of all statewide propositions, including arguments for and against tax measures.
- https://calmatters.org/california-voter-guide-2026/