It’s the 12 Days of Ballotpedia! Your gift powers the trusted, unbiased information voters need heading into 2026. Donate now!
Oregon Measure Nos. 328-329, Graduated Income Tax and Property Tax Deduction Initiative (1926)
| Oregon Measure Nos. 328-329 | |
|---|---|
| Election date |
|
| Topic Property and Taxes |
|
| Status |
|
| Type Initiated state statute |
Origin |
Oregon Measure Nos. 328-329 was on the ballot as an initiated state statute in Oregon on November 2, 1926. It was defeated.
A "yes" vote supported levying an annual progressive or graduated income tax and allowing for property tax deductions. |
A "no" vote opposed levying an annual progressive or graduated income tax and allowing for property tax deductions. |
Election results
|
Oregon Measure Nos. 328-329 |
||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 50,199 | 29.07% | ||
| 122,512 | 70.93% | |||
-
- Results are officially certified.
- Source
Text of measure
Ballot title
The ballot title for Measure Nos. 328-329 was as follows:
| “ | Initiative Bill - Proposed by Initiative Petition Initiated by Public Service League: L. D. Ferguson, president, 1334 Delaware street, Portland, Oregon; J. C. Potter, secretary and treasurer, 640 East 49th street North, Portland, Oregon - INCOME TAX BILL WITH PROPERTY TAX OFFSET - Purpose: To levy and collect annually state progressive income taxes upon entire net incomes arising or accruing from every source whatever within the state, and from personal property located for taxation within state; deducting as an offset from such tax all property taxes levied during preceding year and actually paid during income year; providing certain deductions and exempting from tax $1,500 net income for single person, $3,000 for head of family, married person, or husband and wife together, $400 for each child or dependent under certain conditions, and $2,000 for each corporation, and other conditional exemptions. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
The number of signatures required for an initiated state statute was equal to 8% of the total votes cast in the last Supreme Court justice election.
See also
External links
Footnotes
State of Oregon Salem (capital) | |
|---|---|
| Elections |
What's on my ballot? | Elections in 2026 | How to vote | How to run for office | Ballot measures |
| Government |
Who represents me? | U.S. President | U.S. Congress | Federal courts | State executives | State legislature | State and local courts | Counties | Cities | School districts | Public policy |