Results of 2014 State and Local Tax Ballot Initiatives

November 5, 2014

Two days ago, we listed tax initiatives we were watching in the states. Here are the results, using the most up-to-date numbers available:

Result

Initiative

For

Against

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Alaska Measure 2 – Legalizing marijuana and imposing $50 / ounce excise tax (Fiscal Fact on marijuana taxes available here)

52.1%

47.9%

Various, see here

California Various – 134 local tax measures, including soda taxes, local sales taxes, special parcel taxes, and utility taxes, funding everything from schools to a zoo

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Colorado Amendment 68 – Legalization of limited gaming at horse racetracks, with a $25 million initial assessment per operator plus a tax of 34 percent of adjusted gross proceeds from gaming

29.0%

71.0%

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Florida Marion County – One mill ad valorem increase for education funding

53.9%

46.1%

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Georgia Amendment A – Prohibiting legislative increases to the maximum state income tax rate above January 2015 levels

73.9%

26.1%

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Georgia Referendum 1 – Extending an ad valorem tax exemption to privately-owned dormitories and parking decks within the University of Georgia system

73.7%

26.3%

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Georgia Cobb County – Renewing a 1 percent hike in the special purpose local option sales tax

52.8%

47.2%

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Illinois Advisory Question 3 – Non-binding referendum on imposing a 3 percent surtax on income greater than $1 million (“millionaires tax”), to be distributed among school districts (previously covered here)

63.6%

36.4%

Various, pending

Illinois Various – 20 local measures imposing new or increased taxes, including retailers’ and service occupation taxes, property taxes, and sales taxes

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Kansas Wichita – Imposing 1 percent sales tax for five years, with estimated lifetime revenue of $400 million

37.6%

62.4%

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Louisiana Amendment 3 – Allowing tax collectors’ use of authorized agents, with agents’ fees included with the costs that the collector can recover

35.8%

64.2%

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Louisiana Amendment 6 – Increasing annual millage rate levied for fire and police, to an amount not to exceed ten mills (repealing prior prohibition on increasing rate)

51.2%

48.8%

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Louisiana Amendment 7 – Expanding homestead exemption for totally disabled veterans and their spouses, exempting them from ad valorem taxation up to $150,000

74.4%

25.6%

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Louisiana Amendment 9 – Excluding totally disabled owners from the requirement to annually certify their AGI to an assessor to receive the Special Assessments Level on residences for property tax purposes (held harmless from property tax increases)

46.9%

53.1%

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Louisiana Amendment 14 – Prohibiting tax incentives, rebate, and abatement legislation from being taken up in even-numbered years (restriction already exists for legislation pertaining to exemptions, exclusions, deductions, or credits)

41.4%

58.6%

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Massachusetts Question 1 – Eliminating annual automatic gas tax indexing to inflation (previously covered here)

52.9%

47.1%

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Nevada Question 2 – Removing 5 percent cap on mining taxes and eliminating other restrictions on mines and minerals taxes

49.7%

50.3%

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Nevada Question 3 – Imposing a 2 percent margin tax on businesses gross revenue, with revenues earmarked for education, and temporarily increasing the 2 percent modified business tax on financial institutions (covered here and here). See our in-depth coverage of result here.

21.2%

78.8%

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New Mexico Las Cruces – Imposing 0.25 percent sales tax to fund local transit

42.3%

57.7%

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New Mexico Bernalillo County – Non-binding advisory question on whether to impose a 0.125 percent sales tax to fund mental and behavioral health services

67.0%

31.0%

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North Dakota Measure 2 – Adopting a transfer tax ban, prohibiting the state or any political subdivision from imposing any mortgage tax or sales and transfer tax

75.7%

24.3%

Various, see here

Ohio Various – 1,150 local measures regarding taxes and levies, including 37 increasing, 19 renewing, and 1 replacing local income taxes; 2 increasing and 2 renewing local sales taxes; and 256 increasing, 695 renewing, and 138 replacing other local levies

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Oklahoma Question 770 – Allowing a disabled veteran to maintain property tax homestead through mid-year relocation

90.4%

9.6%

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Oregon Measure 91 – Legalizing and taxing marijuana at a rate of $35 per ounce on marijuana flowers, $10 per ounce on leaves, and $5 per immature plant (Fiscal Fact on marijuana taxes available here)

55.3%

44.7%

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Tennessee Amendment 3 – Prohibiting the imposition of state or local income taxes, exempting those already in place in 2011 (limited to stock dividend and interest income)

66.2%

33.8%

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Virginia Amendment – Exempting from local property taxation the primary residence of the surviving spouse (not remarried) of a soldier killed in action

87.1%

12.9%

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Washington Advisory Vote No. 8 – Nonbinding vote advising whether the legislature should repeal or maintain the prior elimination of agricultural excise tax preferences for marijuana (not currently classified as an agricultural product)

47.3%

52.7%

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Washington Advisory Vote No. 9 – Nonbinding vote advising whether the legislature should repeal or maintain the leasehold excise tax on certain leasehold interests in tribal property

45.9%

54.1%

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District of Columbia Initiative 71 – Legalizing marijuana, with legislation pending to levy taxes on recreational and medical marijuana (see our legislative testimony here)

69.4%

30.6%

Big H/T to Ballotpedia, which does a tremendous job of making this data easier to find.

More on the Nevada margin tax landslide here.

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