The Taxpayer Protection and Government Accountability Act

By Chris Kramer     —     Sept 28, 2022

Initiative #21-0042, titled “The Taxpayer Protection and Government Accountability Act”, is proposed to be on California’s state ballot in 2024. It would amend the California constitution.

According to the proposal:

“Californians are overtaxed. We pay the nation’s highest state income tax, sales tax, and gasoline tax. According to the U.S. Census Bureau, California’s combined state and local tax burden is the highest in the nation. Despite this, and despite two consecutive years of obscene revenue surpluses, state politicians in 2021 alone introduced legislation to raise more than $234 billion in new and higher taxes and fees.”

“Taxes are only part of the reason for California’s rising cost-of-living crisis. Californians pay billions more in hidden “fees” passed through to consumers in the price they pay for products, services, food, fuel, utilities, and housing. Since 2010, government revenue from state and local “fees” has more than doubled.”

This initiative would:

  1. Expand the definition of “tax” — Would subject certain revenues to the higher state and local vote requirements for taxes.
  2. Require voter approval — For new or increased state taxes currently enacted by two-thirds vote of Legislature, also requires statewide election and majority voter approval.
  3. Reinstate the two-thirds approval requirement for any new or higher “special taxes” proposed by initiative in a local election, while still maintaining the current majority vote requirement for general tax increases.
  4. Require transparency — New ballot tax proposals must specify the duration of the tax, the use of the proposed tax, and the tax rate.
  5. Limit charges for government services to actual costs to the state.

Supporters of the initiative are Californians for Taxpayer Protection and Government Accountability, California NAIOP, California Business Roundtable, and Howard Jarvis Taxpayers Association.

Californians for Taxpayer Protection and Government Accountability:

Text of initiative:

Review of initiative by Legislative Analyst’s Office: