What is California's proposed 2026 Billionaire Tax and how does it affect real estate?
Initiative 25-0024 proposes a one-time 5% excise tax on individuals and trusts with net worth exceeding $1 billion. Real estate within business entities falls within the taxable net. On $1B net worth, that is $50M. Part-year residents as of January 1, 2025 may still be ensnared under the Hotel California provision.