State/Locale | Measure | Tax type | Results | Description | Latest Law360 coverage | Post-election coverage |
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--Graphics by Ben Jay.
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.
State/Locale | Measure | Tax type | Results | Description | Latest Law360 coverage | Post-election coverage |
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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.
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.
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.
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.
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.
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.
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.
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.
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.
By Michael Nunes
South Dakota voters rejected a ballot initiative Tuesday that would have exempted food sales from the state's sales tax.
By Michael Nunes
Nevada will exempt diaper sales from the state's sales and use tax under a measure approved by voters Tuesday.
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.
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.
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.
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.
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.
By Jaqueline McCool
Georgia will increase its personal property exemption to $20,000 under a referendum approved by voters Tuesday.
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.
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.
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.