Tax Authority 2024 Ballot Measure Map

Citizens across the country will be tasked with deciding significant tax-related measures when they head to the polls next month, including measures that would create an additional business tax on self-driving car companies in San Francisco, repeal the capital gains tax in Washington and make property tax changes in numerous states.

Here, Law360 Tax Authority has curated the most significant ballot measures up for a vote on Nov. 5.



 Yes   No   Result pending 
State/Locale Measure Tax type Results Description Latest Law360 coverage Post-election coverage
Source: State Secretaries of State
--Graphics by Ben Jay.

NEWS & ANALYSIS


Denver Voters Reject Sales Tax Hike For Affordable Housing

By Sanjay Talwani

Denver voters narrowly rejected a ballot measure that would have increased the city's sales and use tax by 0.5 percentage points and dedicated the anticipated $100 million in revenue to the city's affordable housing efforts.

Denver Voters OK Sales Tax Hike For Hospital

By Sanjay Talwani

Denver will boost its total local sales tax rate by 0.34 of a percentage point under Issue 2Q, which voters passed, with the revenue from the tax slated for city hospital Denver Health.

Colo. Voters Approve Collection Of Gambling Tax Above Cap

By Zak Kostro

Colorado voters overwhelmingly approved a ballot measure that allows the state to keep and spend sports betting tax revenue beyond a previously approved statutory cap and use the money for water projects instead of refunding it to casinos, according to unofficial results provided by a representative of the secretary of state's office Thursday.

Ariz. OKs Property Tax Credits For Unattended Nuisances

By Sanjay Talwani

Arizona property owners affected by public nuisances that local governments fail to address could qualify for tax refunds under Proposition 312, a ballot measure approved by state voters.

SF Voters Agree To Overhaul City's Business Tax Regime

By Maria Koklanaris

San Francisco voters agreed to a significant overhaul to the city's business tax regime, including a change in the way gross receipts taxes are levied on all businesses.

CORRECTED: SF Tax On Ride-Hailing Cos. Passes, But To No Effect

By Maria Koklanaris

San Francisco voters agreed Tuesday to levy an annual additional graduated tax on ride-hailing companies and companies that offer rides in driverless cars, but because of language added to a different ballot measure, the vote will have no legal effect.

Wyo. Voters Approve Residential Property Classification

By Michael Nunes

Wyoming will create a special property classification for residential real estate and a subclass for owner-occupied properties under a constitutional amendment approved by voters.

Oregon Voters Reject New Tax On Big Businesses

By Sanjay Talwani

Oregon voters declined Tuesday to impose a new minimum tax on large businesses that could have raised $15 billion each biennium with most of the funding used to make annual payments to residents, rejecting Measure 118.

North Dakota Voters Choose To Retain Property Taxation

By Michael Nunes

North Dakota will continue to allow its political subdivisions to levy property tax after voters rejected a constitutional amendment Tuesday that would prohibit its imposition by a subdivision unless it had outstanding debt.

South Dakota Voters Turn Down Grocery Tax Exemption

By Michael Nunes

South Dakota voters rejected a ballot initiative Tuesday that would have exempted food sales from the state's sales tax.

Nev. Voters Approve Sales Tax Exemption For Diapers

By Michael Nunes

Nevada will exempt diaper sales from the state's sales and use tax under a measure approved by voters Tuesday.

Calif. Managed Care Tax Made Permanent By Ballot Measure

By Jaqueline McCool

California's tax on managed healthcare insurance plans to fund the state's Medi-Cal health program has been made permanent following voter approval of a proposition on Tuesday.

Ill. Voters Back Millionaire Tax In Nonbinding Referendum

By Paul Williams

Illinois voters supported imposing a higher tax rate on millionaires to fund property tax relief in an advisory referendum Tuesday, a move that could prompt state lawmakers to take another pass at repealing the state's constitutional requirement for a flat income tax.

Ga. Voters Approve Expanded Reach Of State Tax Court

By Jaqueline McCool

Georgia voters approved a ballot measure Tuesday that will give the state's administrative tax court jurisdiction with the state's superior courts with an amendment to the state constitution.

Washington Voters Reject Repeal Of State Capital Gains Tax

By Maria Koklanaris

Washington state voters declined Tuesday to repeal the state's embattled tax on capital gains, voting 1,610,148 to 937,050 with 64% of the vote counted against Initiative 2109 and thus allowing the capital gains tax to stand.

Wash. Voters Reject Repeal Of State Cap-And-Trade Law

By Maria Koklanaris

Washington state voters declined to repeal the state's cap-and-trade program Tuesday, turning down Initiative 2117 by a vote of 1,566,065 to 972,623 with 64% 0f the vote counted.

Ga. Voters Approve Increase To Personal Property Exemption

By Jaqueline McCool

Georgia will increase its personal property exemption to $20,000 under a referendum approved by voters Tuesday.

Ga. Voters Approve Local Option Homestead Exemption

By Jaqueline McCool

Georgia will give localities the ability to opt out of a statewide homestead exemption from ad valorem taxes under a ballot measure approved by voters Tuesday. 

Wash. High Court Lets Anti-Tax Ballot Measure Show Impact

By Maria Koklanaris

Elections officials are permitted to place financial disclosure information next to a Washington state ballot measure that would repeal the state's tax on capital gains, the Washington Supreme Court ruled Thursday, upholding a trial court.

Ariz. Court Orders Changes To City Tax Measure Language

By Sanjay Talwani

Language on a ballot measure in an Arizona city to replace an expiring local sales tax with a new one with a lower rate was misleading, an appeals court said, rejecting the city's statement that the measure would reduce taxes.