Tax Change Votes 2018

What passed and what failed is telling and reveals voter sentiments by State and locality. Many proposed tax increases failed when they were aimed at voters pockets. What was proposed gives us a sense of what State and local governments want. What passed tells us what these governments can get. The taxes proposed include sales taxes and property taxes, 

Results of 2018 State and Local Tax Ballot Initiatives, November 6, 2018, by Joseph Bishop-Henchman, Jared Walczak, Katherine Loughead

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.

Colorado Amendment 73 attempted to raise income tax and make it progressive.  This Failed 44.5^ to 55.5%

California – San Francisco Proposition C doubles the business gross receipts tax.   Passed 59.9% to 40.1%

Oregon – Portland Measure 26-201 creates a 1 percent tax on retail sales for clean energy projects. Passed 64.6% to 35.5%.

California Proposition 2 redirects money from California’s millionaire’s tax to homeless prevention.  Passed 59.9% to 40.1%.

Maine Question 1 raises income tax for high earners. This failed 36.6% to 63.4%.

North Carolina Income Tax Cap Amended lowers the maximum state income tax rate from 10 percent to 7 percent.  Passed 57.3% to 42.7%

Arizona Proposition 126 bans sales tax on services. Passed 65.1% to 34.9%.

California – Barstow Measure Q increases the sales tax from 7.75 percent to 8.75 percent. Passed 60.1% to 39.9%.

California – Carpinteria Measure X increases the sales tax from 7.75 percent to 9 percent. Passed 55% to 45%.

California – Santa Ana Measure X increases the sales tax from 7.75 percent to 9.25 percent. Passed 56.5% to 43.5%.

California Santa Maria Measure U increases the sales tax from 8 percent to 9 percent. Passed 56.5% to 43.5%. Passed 71.9% to 28.1%.

Colorado Proposition 110 increases the state sales tax from 2.9 percent to 3.52 percent for transportation. This Failed 40.3% to 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. Passed 82.8% to 17.2%.

Georgia – School Sales Tax Referendums Amendment authorizes school distract sales taxes.  Passed 71.2% to 28.8%.

Nevada – Question 2 exempts feminine hygiene products from sales tax. Passed 56.5% to 43.5%.

Nevada – Question 4 exempts medical equipment from sales tax. Passed 67.3% to 32.7%.

California Proposition 5 allows homeowners age 55 or older to transfer their tax assessments to a new home anywhere in the state.  This Failed 41.8% to 58.2%.

Florida Amendment 1 creates a homestead exemption on the portion of home values between $100,000 and $125,000. It required 60% to pass.  This Failed 58.1% to 41.9%

Florida Amendment 2 makes permanent the 10 percent cap on annual non-homestead assessment increases. It required 60% to pass.  Passed 66.5% to 33.5%.

Georgia Forest Land Conservation and Timberland Properties Amendment allows changes to the tax on conservation forest land. Passed 62.1% to 37.9%.

Louisiana – Amendment 5 allows special tax assessment for property of a person who died in the line of duty as an active duty member of the military, law enforcement, firefighter or first responder. Passed 71.5% to 28.5%.

Louisiana – Amendment 6 requires reappraisals that increase value by over 50 percent be phased in over four years.  Passed 57.6% to 42.4%.

Oklahoma Question 801 allows local voter-approved property tax levies to fund school operation as well as construction.  This Failed 49.6% to 50.4%.

Utah – Constitutional Amendment A changes active duty exemption eligibility from 200 days per calendar year to 200 days per 365 day period.  Passed 78.4% to 21.4%.

Utah – Constitutional Amendment B exempts any private property leased by a state or local government.  This Failed 27.6% to 72.4%.

Virginia – Question 1 permits a surviving spouse of a disabled veteran to continue to receive exemption even if he or she moves.  Passed 70.9% to 29.1%.

Virginia – Question 2 permits local governments to exempt parcels if flood improvements are made. Passed 84.3% to 15.7%.

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 those for 2050 are on track to be met.  This Failed 43.7% to 56.3%.

Oregon Measure 103 bans consumption taxes (sales, excise, value-added or gross receipts) on groceries, including soda.  This Failed 42.9% to 57.1%.

Washington Initiative 1634 bans new local taxes on groceries including soda.  Passed 54.8% to 45.2%.

California Proposition 6 reduces the state gas tax by 12 cents per gallon.  This Failed 44.7% to 55.3%.

Louisiana Amendment 4 prevents gas tax revenues from being used for state police funding.  Passed 55.9% to 44.1%.

Utah Nonbinding Opinion Question 1 asks if the state gasoline tax should be increased by 10 cents.  This Failed 33.9% to 44.1%.

Montana Initiative 185 increases cigarette taxes by $2 a pack to cover Medicaid expansion and generate additional general fund revenue.  This Failed 45.7% to 54.3%

South Dakota initiated Measure 25 increases the cigarette tax from $1 to $2.53 per pack and raises tax on other tobacco products from 35 percent to 55 percent.  This Failed 44.9% to 55.1%.

Michigan Proposal 1 legalizes retail marijuana with 10 percent tax. Passed 55.8% to 44.2%.

Missouri – Amendment 2 legalizes medical marijuana with a 4 percent tax. Passed 65.5% to 34.5%. Alternate marijuana initiatives Failed.

North Dakota Measure 3 legalizes retail marijuana without setting a tax rate.  This Failed 40.5% to 59.5%.

Utah Proposition 2 legalizes medical marijuana, exempts if from sales tax and requires the imposition of fees to cover state costs.   Passed 53.2% to 46.8%.

Colorado Proposition 109 borrows $3.5 billion for transportation projects. This Failed 39.7% to 61.3%.

Colorado Proposition 110 increases the sales tax to fund transportation projects. This Failed 40.3% to 59.7%.

Florida Amendment 5 requires new taxes to be approved by two-thirds of each legislative chamber. Requires 60% to pass.  Passed 65.8% to 34.2%.

Indiana Public Question 1 requires the state to adopt a balanced budget each year.  Passed 71.9% to 28.1%.

Maryland Gambling Revenue Dedicated to Education Lockbox Amendment dedicated gaming revenue to education in phases by 2023.  Passed 87.7% to 12.3%.

New Hampshire Taxpayer Standing to Bring Legal Actions Against Government. Amendment permits taxpayers to challenge unauthorized spending of public funds. Passed 82.8% to 17.2%.

Oklahoma Question 800 requires 5 percent of the state’s oil and gas development tax revenue to into an investment fund. This Failed 42.8% to 57.2%.

Oregon Measure 104 expands the three-fifths legislative vote requirement to raise taxes to include raising fees. This Failed 35% to 65%.

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Norb Leahy, Dunwoody GA Tea Party Leader