Voters to Consider Tax Ballot Initiatives in Eighteen States Tomorrow November 3, 2014 Jared Walczak Jared Walczak UPDATE: Results of state and local ballot initiatives have been posted here. Tomorrow, voters in eighteen states will weigh in on state and local tax policy through ballot initiatives covering everything from taxpayer protection measures in North Dakota and Tennessee to a vote on a proposed margin tax in Nevada (see Liz Malm’s previous coverage), to proposed new taxes on gaming and marijuana. The National Taxpayers Union has prepared a list of ballot measures dealing with economic issues more broadly. The table below enumerates state, and most local, tax policy initiatives on the ballot around the country tomorrow. We'll post a list of results on the blog as they come in. Alaska State Measure 2 – Legalizing marijuana and imposing $50 / ounce excise tax (Fiscal Fact on marijuana taxes available here) California Local Various – 134 local tax measures, including soda taxes, local sales taxes, special parcel taxes, and utility taxes, funding everything from schools to a zoo Colorado State 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 Florida Local Marion County – One mill ad valorem increase for education funding Georgia State Amendment A – Prohibiting legislative increases to the maximum state income tax rate above January 2015 levels Georgia State Referendum 1 – Extending an ad valorem tax exemption to privately-owned dormitories and parking decks within the University of Georgia system Georgia Local Cobb County – Renewing a 1 percent hike in the special purpose local option sales tax Illinois State Advisory Question – 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) Illinois Local Various – 20 local measures imposing new or increased taxes, including retailers’ and service occupation taxes, property taxes, and sales taxes Kansas Local Wichita – Imposing 1 percent sales tax for five years, with estimated lifetime revenue of $400 million Louisiana State Amendment 3 – Allowing tax collectors’ use of authorized agents, with agents’ fees included with the costs that the collector can recover Louisiana State 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) Louisiana State Amendment 7 – Expanding homestead exemption for totally disabled veterans and their spouses, exempting them from ad valorem taxation up to $150,000 Louisiana State 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) Louisiana State 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) Massachusetts State Question 1 – Eliminating annual automatic gas tax indexing to inflation (previously covered here) Nevada State Question 2 – Removing 5 percent cap on mining taxes and eliminating other restrictions on mines and minerals taxes Nevada State 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 (previously covered here and here) New Mexico Local Las Cruces – Imposing 0.25 percent sales tax to fund local transit New Mexico Local Bernalillo County – Non-binding advisory question on whether to impose a 0.125 percent sales tax to fund mental and behavioral health services North Dakota State Measure 2 – Adopting a transfer tax ban, prohibiting the state or any political subdivision from imposing any mortgage tax or sales and transfer tax Ohio Local 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 Oklahoma State Question 770 – Allowing a disabled veteran to maintain property tax homestead through mid-year relocation Oregon State Measure 91– 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) Tennessee State 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) Virginia State Amendment – Exempting from local property taxation the primary residence of the surviving spouse (not remarried) of a soldier killed in action Washington State 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) Washington State 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 District of Columbia State/Local Initiative 71 – Legalizing marijuana, with legislation pending to levy taxes on recreational and medical marijuana (see our legislative testimony here) Errata: The original version of this post mistakenly referred to Georgia's "Referendum 1" dealing with tax exemptions for dormitories and parking decks as "Amendment B." Oregon Measure 91 was inadvertantly listed as Question 53, which was the petition number, but not the measure number on the ballot. The New Mexico sales tax increase initiative in Bernalillo County is a non-binding advisory question. We have corrected the errors above. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Excise Taxes Individual and Consumption Taxes Marijuana Taxes
