Results of 2018 State and Local Tax Ballot Initiatives

November 6, 2018

Last month we covered top state tax ballot initiatives to watch. Here are the results, as of 9:30 AM on Wednesday. Further analysis to follow.

Multiple Taxes
Result Initiative For Against

Colorado Amendment 73 raises the income tax and makes it progressive.

44.5%

55.5%
Business Taxes
Result Initiative For Against

California – San Francisco Proposition C doubles the business gross receipts tax. Read our full analysis here.

 59.9% 40.1%

Oregon – Portland Measure 26-201 creates a 1 percent tax on retail sales for clean energy projects. Read our full analysis here.

 64.6% 35.5%

California – Mountain View Measure P imposes a new per employee business tax. Background on this measure here.

69.2% 30.8%
Income Taxes
Result Initiative For Against

California Proposition 2 redirects money from California’s millionaire’s tax to homelessness prevention.

 59.9% 40.1%

Maine Question 1 raises income tax for high earners. Read our full analysis here.

 36.6% 63.4%

North Carolina Income Tax Cap Amendment lowers the maximum state income tax rate from 10 percent to 7 percent.

 57.3%

42.7%

Sales Taxes

Result

Initiative

For

Against

 

Arizona Proposition 126 bans sales tax on services.

 65.1%

 34.9%

 

California – Barstow Measure Q increases the sales tax from 7.75 percent to 8.75 percent.

 60.1%

 39.9%

 

California – Carpinteria Measure X increases the sales tax from 7.75 percent to 9 percent.

 55.0%

 45.0%

 

California – Santa Ana Measure X increases the sales tax from 7.75 percent to 9.25 percent.

56.5%

 43.5%

 

California – Santa Maria Measure U increases the sales tax from 8 percent to 9 percent.

 71.9%

 28.1%

Colorado Proposition 110 increases the state sales tax from 2.9 percent to 3.52 percent for transportation. If both 109 (see below) and 110 pass, only the one with more votes will take effect.

 40.3%

 59.7%

 

Georgia – Portion of Revenue from Outdoor Recreation Equipment Sales Tax Dedicated to Land Conservation Fund Amendment dedicates part of the sales tax for conservation.

 82.8%

 17.2%

 

Georgia – School Sales Tax Referendums Amendment authorizes school district sales taxes.

 71.2%

 28.8%

 

Nevada – Question 2 exempts feminine hygiene products. Read our full report on this issue here.

 56.5%

 43.5%

 

Nevada – Question 4 directs the legislature to exempt medical equipment.

 67.3%

 32.7%
Property Taxes
Result Initiative For Against

California Proposition 5 allows homeowners age 55 or older to transfer their tax assessment to a new home anywhere in the state.

41.8%

58.2%

Florida Amendment 1 creates a homestead exemption on the portion of home values between $100,000 and $125,000. Requires 60% to pass.

 58.1%

41.9%

Florida Amendment 2 makes permanent the 10 percent cap on annual non-homestead assessment increases. Requires 60% to pass.

66.5%

33.5%

Georgia Forest Land Conservation and Timberland Properties Amendment allows changes to the tax on conservation forest land.

 62.1%

37.9%

Louisiana – Amendment 5 allows special tax assessment for property of survivors of a person who died in the line of duty as an active duty member of the military, law enforcement, firefighter, or first responder.

 71.5%

28.5%

Louisiana – Amendment 6 requires reappraisals that increase value by over 50 percent be phased in over four years.

 57.6%

42.4%

Oklahoma Question 801 allows local voter-approved property tax levies to fund school operation as well as construction.

 49.6%

50.4%

Utah – Constitutional Amendment A changes active duty exemption eligibility from 200 days per calendar year to 200 days per 365-day period.

 78.4%

21.4%

Utah – Constitutional Amendment B exempts any private property leased by a state or local government.

 27.6%

72.4%

Virginia – Question 1 permits a surviving spouse of a disabled veteran to continue to receive exemption even if he or she moves.

 70.9%

29.1% 

Virginia – Question 2 permits local governments to exempt parcels if flood improvements are made.

84.3%

15.7%

Carbon Tax
Result Initiative For Against

Washington Initiative 1631 imposes a carbon tax as of January 2020, beginning at a rate of $15 per metric ton and increasing by $2 per year until all the state’s greenhouse gas reduction goals for 2035 are met and all those for 2050 are on track to be met.

 43.7%

 56.3%

Soda Tax
Result Initiative For Against

Oregon Measure 103 bans consumption taxes (sales, excise, value-added, or gross receipts) on groceries, including soda.

 42.9%

57.1%

Washington Initiative 1634 bans new local taxes on groceries, including soda. Read our full analysis here.

 54.8%

45.2%

Gas Tax
Result Initiative For Against

California Proposition 6 reduces the state gas tax by 12 cents per gallon. Read our full analysis here.

 44.7%

55.3%

Louisiana Amendment 4 prevents gas tax revenues from being used for state police funding.

 55.9%

44.1%

Utah Nonbinding Opinion Question 1 asks if the state gasoline tax should be increased by 10 cents.

 33.9%

66.1%

Tobacco Tax
Result Initiative For Against
Montana Initiative 185 increases cigarette taxes by $2 a pack to cover Medicaid expansion and generate additional general fund revenue.

45.7%

54.3%

South Dakota Initiated Measure 25 increases the cigarette tax from $1 to $2.53 per pack and raises the tax on other tobacco products from 35 percent to 55 percent.

 44.9%

55.1%

Marijuana Tax
Result Initiative For Against

Michigan Proposal 1 legalizes retail marijuana with 10 percent tax.

55.8%

44.2%

Missouri – Amendment 2 legalizes medical marijuana with a 4 percent tax. If both Amendment 2 and 3 (below) pass, only the one with the higher vote takes effect. Read our full analysis here.

65.5%

34.5%

Missouri – Amendment 3 legalizes medical marijuana with a 15 percent tax. If both Amendment 2 and 3 pass, only the one with the higher vote takes effect. Read our full analysis here.

31.4%

68.6%

Missouri – Proposition C legalizes medical marijuana with a 2 percent tax. Read our full analysis here.

43.5%

56.5%

North Dakota Measure 3 legalizes retail marijuana without setting a tax rate.

40.5%

59.5%

Utah Proposition 2 legalizes medical marijuana, exempts it from sales tax, and requires the imposition of fees to cover state costs.

53.2%

46.8%

Taxpayer Protections & Other Initiatives
Result Initiative For Against

Colorado Proposition 109 borrows $3.5 billion for transportation projects. If both 109 and 110 pass, only the one with more votes will take effect.

 38.7%

61.3%

Colorado Proposition 110 increases the sales tax to fund transportation projects. If both 109 and 110 pass, only the one with more votes will take effect.

40.3%

59.7%

Florida Amendment 5 requires new taxes to be approved by two-thirds of each legislative chamber. Requires 60% to pass.

 65.8%

34.2%

Indiana Public Question 1 requires the state to adopt a balanced budget each year.

71.9%

28.1%

Maryland Gambling Revenue Dedicated to Education Lockbox Amendment dedicates gaming revenue to education in phases by 2023.

 87.7%

12.3%

New Hampshire Taxpayer Standing to Bring Legal Actions Against Government Amendment permits taxpayers to challenge unauthorized spending of public funds.

 82.8%

17.2%

Oklahoma Question 800 requires 5 percent of the state’s oil and gas development tax revenue go into an investment fund.

 42.8%

57.2%

Oregon Measure 104 expands the three-fifths legislative vote requirement to raise taxes to include raising fees.

35.0%

65.0%

Related Articles

A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities.

A soda tax is an excise tax on sugary drinks. Most soda taxes apply a flat rate per ounce of a sugar-sweetened beverage.

A consumption tax is typically levied on the purchase of goods or services and is paid directly or indirectly by the consumer in the form of retail sales taxes, excise taxes, tariffs, value-added taxes (VAT), or an income tax where all savings is tax-deductible.

A gas tax is commonly used to describe the variety of taxes levied on gasoline at both the federal and state levels, to provide funds for highway repair and maintenance, as well as for other government infrastructure projects. These taxes are levied in a few ways, including per-gallon excise taxes, excise taxes imposed on wholesalers, and general sales taxes that apply to the purchase of gasoline.

A sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding.

A property tax is primarily levied on immovable property like land and buildings, as well as on tangible personal property that is movable, like vehicles and equipment. Property taxes are the single largest source of state and local revenue in the U.S. and help fund schools, roads, police, and other services.

A carbon tax is levied on the carbon content of fossil fuels. The term can also refer to taxing other types of greenhouse gas emissions, such as methane. A carbon tax puts a price on those emissions to encourage consumers, businesses, and governments to produce less of them.