Property tax exemptions ballot measures
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As a state ballot measure topic, property tax exemptions refer to measures to reduce or remove taxes for certain properties based on specific classifications or criteria. The topic is grouped within the budget and tax policy area.
This page provides information on:
- upcoming ballot measures and
- a comprehensive list of ballot measures by year and state.
Upcoming ballot measures
- See also: 2025 ballot measures and 2026 ballot measures
The following is a list of state ballot measures related to property tax exemptions certified for this year and future elections:
2026
- Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026) - On the ballot
- Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment (2026) - On the ballot
- Louisiana Allow Parishes to Exempt Business Inventory from Property Taxation Amendment (April 2026) - On the ballot
- Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment (2026) - On the ballot
- Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative (2026) - On the ballot
2025
-
Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
- Texas Proposition 10, Property Tax Exemption for Improvements to Homestead Destroyed by Fire Amendment (2025) - On the ballot
- Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025) - On the ballot
- Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025) - On the ballot
- Texas Proposition 17, Property Tax Exemption for Border Security Infrastructure Amendment (2025) - On the ballot
- Texas Proposition 5, Property Tax Exemption on Retail Animal Feed Amendment (2025) - On the ballot
- Texas Proposition 7, Establish Homestead Exemption for Surviving Spouses of Veterans Killed by a Service-Connected Disease Amendment (2025) - On the ballot
- Texas Proposition 9, Authorize $125,000 Tax Exemption for Tangible Property Used for Income Production Amendment (2025) - On the ballot
List of state ballot measures
Click the tabs to view state ballot measures related to property tax exemptions, organized by year or state.
Years
States
2026
- Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026) - On the ballot
- Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment (2026) - On the ballot
- Louisiana Allow Parishes to Exempt Business Inventory from Property Taxation Amendment (April 2026) - On the ballot
- Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment (2026) - On the ballot
- Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative (2026) - On the ballot
2025
-
Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
- Texas Proposition 10, Property Tax Exemption for Improvements to Homestead Destroyed by Fire Amendment (2025) - On the ballot
- Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025) - On the ballot
- Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025) - On the ballot
- Texas Proposition 17, Property Tax Exemption for Border Security Infrastructure Amendment (2025) - On the ballot
- Texas Proposition 5, Property Tax Exemption on Retail Animal Feed Amendment (2025) - On the ballot
- Texas Proposition 7, Establish Homestead Exemption for Surviving Spouses of Veterans Killed by a Service-Connected Disease Amendment (2025) - On the ballot
- Texas Proposition 9, Authorize $125,000 Tax Exemption for Tangible Property Used for Income Production Amendment (2025) - On the ballot
2024
-
Colorado Amendment G, Property Tax Exemption for Veterans with Individual Unemployability Status Amendment (2024)
-
Missouri Amendment 1, Property Tax Exemption for Childcare Establishments Measure (August 2024)
2023
2018
-
Utah Constitutional Amendment A, Active Military Property Tax Exemption Measure (2018)
-
Utah Constitutional Amendment B, Tax Exemption for Property Leased by a Government Entity (2018)
2016
2012
-
Alaska Ballot Measure 1, Increase Maximum Local Residential Property Tax Exemption Initiative (August 2012)
-
Utah Amendment B, Create a Property Tax Exemption for Military Personnel Measure (2012)
2010
-
Missouri Amendment 2, Prisoner of War Property Tax Exemption Measure (2010)
-
Utah Amendment C, Create a Property Tax Exemption for Nonprofit Water Rights and Facilities Measure (2010)
2006
-
Georgia Referendum F, Surviving Spouse Homestead Freeze Exemptions Measure (2006)
-
Missouri Amendment 6, Property Tax Exemption Measure (2006)
-
Utah Amendment 1, Permit Property Tax Exemption for Personal Property with Inconsequential Tax Value Measure (2006)
2002
2000
-
Georgia Referendum A, Tax Exemptions for Farm Equipment Measure (2000)
-
Georgia Referendum B, Tax Exemptions for Manual Laborers Measure (2000)
-
Georgia Referendum C, Homestead Exemptions for Spouses of Veterans Measure (2000)
-
Georgia Referendum D, Tax Exemptions for Elks Lodges Measure (2000)
-
South Dakota Amendment A, Establishment of Multiple Agricultural Tax Classes Measure (2000)
-
South Dakota Amendment C, Inheritance Tax Measure (2000)
1999
1998
-
Georgia Referendum A, Tax Exemptions for Agricultural Property Measure (1998)
-
Georgia Referendum B, Homestead Tax Exemptions Measure (1998)
-
Georgia Referendum D, Tax Exemptions for Veterans Measure (1998)
-
Georgia Referendum E, Tax Exemptions for Prisoners of War Measure (1998)
-
South Dakota Amendment F, Establishment of Multiple Agricultural Tax Classes Measure (1998)
1996
-
Georgia Amendment 3, Enterprise Zones Amendment (1996)
-
Georgia Referendum B, Tax Exemptions for Fraternal Organizations Measure (1996)
-
Utah Proposition 1, Expand the Property Tax Exemption for Veterans Amendment (1996)
1994
-
Arizona Proposition 102, Agricultural Property Tax Exemption Amendment (1994)
-
Georgia Referendum A, Homestead Exemptions for Seniors Measure (1994)
1992
1988
1986
-
Utah Proposition 1, Nonprofit Hospital and Nursing Home Property Tax Exemption Amendment (1986)
-
Utah Proposition 2, Allow Property Tax Exemption for Farm Equipment Amendment (1986)
1984
1982
-
Missouri Amendment 7, Property Tax Assessment and Exemption Measure (August 1982)
-
Utah Proposition 1, Revise the Revenue and Taxation Article Amendment (1982)
1981
1980
-
Michigan Proposal A, School Funding and Elderly Property Tax Break Initiative (1980)
-
Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980)
-
Michigan Proposal D, Voter Approval Requirement for New or Increased Taxes Initiative (1980)
-
Nebraska Amendment 3, Tax Exemptions for Energy Conservation Improvements Measure (1980)
-
Utah Proposition 2, Revise the Revenue and Taxation Article Amendment (1980)
1978
1976
-
California Proposition 7, Property of Historical Significance Valuation Amendment (June 1976)
-
Missouri Amendment 1, Remove 25-Year Limit on Forestry Land Tax Reduction Measure (August 1976)
1974
1972
-
Georgia Amendment 10, Tax Exemptions for Nonprofit Hospitals Amendment (1972)
-
Georgia Amendment 17, Independent School District Tax Exemptions Amendment (1972)
-
Georgia Amendment 18, County School District Tax Exemptions Amendment (1972)
-
Missouri Amendment 1, Tax Exemptions Measure (1972)
1970
-
Nebraska Amendment 10, Personal Property Tax Exemption Amendment (1970)
-
South Dakota Initiated Measure 2, State Income Tax Measure (1970)
1968
-
Nebraska Amendment 12, Homestead Tax Exemptions Amendment (1968)
-
Nebraska Amendment 6, Personal Property Taxes Amendment (1968)
-
Utah Proposition 3, Exempt Business Inventory from Property Taxes Amendment (1968)
1966
1964
-
Nebraska Amendment 3, Tax Exemptions for Veterans Amendment (1964)
-
Nebraska Amendment 4, Tax Classification of Intangible Property Amendment (1964)
-
Utah Amendment 1, Allow the Legislature to Create a Tax Exemption for Property to Shipped Outside the State Measure (1964)
1962
1960
-
Nebraska Amendment 5, Taxation of Warehouse Goods Amendment (1960)
-
Utah Amendment 2, Create Property Tax Exemption for the Family of Deceased Veterans Measure (1960)
1958
-
South Dakota Amendment B, Tax Exemption for Highway Property Measure (1958)
-
Utah Amendment 3, Permit the Legislature to Create a Home Furniture Property Tax Exemption Measure (1958)
1954
-
California Proposition 8, Vessel Taxation Exemption Amendment (1954)
-
Nebraska Amendment 6, Tax Exemptions Amendment (1954)
1952
1950
-
Georgia Amendment 17, DeKalb County Homestead Tax Exemption for School Levies Measure (1950)
-
Georgia Amendment 26, Fulton County Tax Exemptions Measure (1950)
1946
1943
1941
1936
-
Colorado Property Tax Exemptions for Churches, Schools and Cemeteries, Measure 9 (1936)
-
Utah Amendment 5, Raise Valuation Limits for Property Tax Exemptions Measure (1936)
1932
1930
-
Missouri Proposition 2, Special Real Estate Tax Exemption Measure (1930)
-
Utah Amendment 2, Expand Permitted Property Tax Exemptions Measure (1930)
1924
-
Georgia Amendment 3, Brunswick Debt Limits Measure (1924)
-
Missouri Proposition 8, Tax Exemption for Religious Properties and Incomes Initiative (1924)
1922
-
Colorado Measure 4, Income Tax and Exemptions from Ad Valorem Taxation Initiative (1922)
-
Utah Question 2, Create Property Classes and Permit Income Taxes Amendment (1922)
1920
1918
-
California Proposition 14, YMCA and YWCA Property Tax Exemption Amendment (1918)
-
Utah Amendment 2, Permit the Creation of Homestead Tax Exemptions Measure (1918)
1915
1912
-
Missouri Amendment 6, Single Tax Initiative (1912)
-
Oregon Measure Nos. 352-353, Tax Exemption on Household Goods Initiative (1912)
1908
1906
1904
1902
1900
1898
1894
Alaska
Arizona
California
-
California Proposition 14, YMCA and YWCA Property Tax Exemption Amendment (1918)
-
California Proposition 7, Property of Historical Significance Valuation Amendment (June 1976)
-
California Proposition 8, Vessel Taxation Exemption Amendment (1954)
Colorado
-
Colorado Amendment G, Property Tax Exemption for Veterans with Individual Unemployability Status Amendment (2024)
-
Colorado Exempt Personal Property from Taxation Amendment (1902)
-
Colorado Measure 4, Income Tax and Exemptions from Ad Valorem Taxation Initiative (1922)
-
Colorado Measure 5, Personal Property Tax Exemption Amendment (1904)
-
Colorado Property Tax Exemptions for Churches, Schools and Cemeteries, Measure 9 (1936)
Florida
- Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026) - On the ballot
Georgia
-
Georgia Amendment 10, Tax Exemptions for Nonprofit Hospitals Amendment (1972)
-
Georgia Amendment 11, Subsidiary Corporation Stock Tax Exemption Measure (August 1943)
-
Georgia Amendment 17, City of Macon Tax Exemptions Measure (June 1941)
-
Georgia Amendment 17, DeKalb County Homestead Tax Exemption for School Levies Measure (1950)
-
Georgia Amendment 17, Independent School District Tax Exemptions Amendment (1972)
-
Georgia Amendment 18, County School District Tax Exemptions Amendment (1972)
-
Georgia Amendment 26, Fulton County Tax Exemptions Measure (1950)
-
Georgia Amendment 3, Brunswick Debt Limits Measure (1924)
-
Georgia Amendment 3, Enterprise Zones Amendment (1996)
-
Georgia Amendment 7, Tax Exemption for Pension and Profit-Sharing Trusts Measure (1952)
- Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment (2026) - On the ballot
-
Georgia Referendum A, Homestead Exemptions for Seniors Measure (1994)
-
Georgia Referendum A, Tax Exemptions for Agricultural Property Measure (1998)
-
Georgia Referendum A, Tax Exemptions for Farm Equipment Measure (2000)
-
Georgia Referendum B, Homestead Tax Exemptions Measure (1998)
-
Georgia Referendum B, Tax Exemptions for Fraternal Organizations Measure (1996)
-
Georgia Referendum B, Tax Exemptions for Manual Laborers Measure (2000)
-
Georgia Referendum C, Homestead Exemptions for Spouses of Veterans Measure (2000)
-
Georgia Referendum D, Tax Exemptions for Elks Lodges Measure (2000)
-
Georgia Referendum D, Tax Exemptions for Veterans Measure (1998)
-
Georgia Referendum E, Tax Exemptions for Prisoners of War Measure (1998)
-
Georgia Referendum F, Surviving Spouse Homestead Freeze Exemptions Measure (2006)
Louisiana
- Louisiana Allow Parishes to Exempt Business Inventory from Property Taxation Amendment (April 2026) - On the ballot
-
Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
- Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment (2026) - On the ballot
Maine
Massachusetts
Michigan
-
Michigan Ballot Proposal C, Tax Exemptions and Property Tax Assessments Initiative (1992)
-
Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981)
-
Michigan Proposal A, School Funding and Elderly Property Tax Break Initiative (1980)
-
Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980)
-
Michigan Proposal D, Voter Approval Requirement for New or Increased Taxes Initiative (1980)
-
Michigan Proposal No. 4, Household Goods and Homestead Tax Exemption Initiative (1932)
Missouri
-
Missouri Amendment 1, Property Tax Exemption for Childcare Establishments Measure (August 2024)
-
Missouri Amendment 1, Remove 25-Year Limit on Forestry Land Tax Reduction Measure (August 1976)
-
Missouri Amendment 1, Tax Exemptions Measure (1972)
-
Missouri Amendment 2, Prisoner of War Property Tax Exemption Measure (2010)
-
Missouri Amendment 6, Property Tax Exemption Measure (2006)
-
Missouri Amendment 6, Single Tax Initiative (1912)
-
Missouri Amendment 7, Property Tax Assessment and Exemption Measure (August 1982)
-
Missouri Proposition 2, Special Real Estate Tax Exemption Measure (1930)
-
Missouri Proposition 8, Tax Exemption for Religious Properties and Incomes Initiative (1924)
Nebraska
-
Nebraska Amendment 10, Personal Property Tax Exemption Amendment (1970)
-
Nebraska Amendment 12, Homestead Tax Exemptions Amendment (1968)
-
Nebraska Amendment 15, Intangible Property Tax Exemptions Amendment (1966)
-
Nebraska Amendment 27, Tax Exemptions Amendment (September 1920)
-
Nebraska Amendment 3, Energy Tax Exemptions Amendment (1978)
-
Nebraska Amendment 3, Tax Exemptions for Energy Conservation Improvements Measure (1980)
-
Nebraska Amendment 3, Tax Exemptions for Veterans Amendment (1964)
-
Nebraska Amendment 4, Tax Classification of Intangible Property Amendment (1964)
-
Nebraska Amendment 5, Taxation of Warehouse Goods Amendment (1960)
-
Nebraska Amendment 6, Personal Property Taxes Amendment (1968)
-
Nebraska Amendment 6, Tax Exemptions Amendment (1954)
Oregon
-
Oregon Measure Nos. 322-323, Farming Tax Exemption Initiative (June 1908)
-
Oregon Measure Nos. 352-353, Tax Exemption on Household Goods Initiative (1912)
South Carolina
South Dakota
-
South Dakota Amendment A, Establishment of Multiple Agricultural Tax Classes Measure (2000)
-
South Dakota Amendment B, Tax Exemption for Highway Property Measure (1958)
-
South Dakota Amendment C, Inheritance Tax Measure (2000)
-
South Dakota Amendment F, Establishment of Multiple Agricultural Tax Classes Measure (1998)
-
South Dakota Homesteads Exempt from Court Orders Amendment (1894)
-
South Dakota Initiated Measure 2, State Income Tax Measure (1970)
Texas
- Texas Proposition 10, Property Tax Exemption for Improvements to Homestead Destroyed by Fire Amendment (2025) - On the ballot
- Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025) - On the ballot
- Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025) - On the ballot
- Texas Proposition 17, Property Tax Exemption for Border Security Infrastructure Amendment (2025) - On the ballot
-
Texas Proposition 4, Property Tax Changes and State Education Funding Amendment (2023)
- Texas Proposition 5, Property Tax Exemption on Retail Animal Feed Amendment (2025) - On the ballot
- Texas Proposition 7, Establish Homestead Exemption for Surviving Spouses of Veterans Killed by a Service-Connected Disease Amendment (2025) - On the ballot
- Texas Proposition 9, Authorize $125,000 Tax Exemption for Tangible Property Used for Income Production Amendment (2025) - On the ballot
Utah
-
Utah Amendment 1, Allow the Legislature to Create a Tax Exemption for Property to Shipped Outside the State Measure (1964)
-
Utah Amendment 1, Permit Property Tax Exemption for Personal Property with Inconsequential Tax Value Measure (2006)
-
Utah Amendment 1, Permit the Exemption of Property Taxes for the Family of Deceased Veterans Measure (1962)
-
Utah Amendment 1, Remove Federal Property from Tax Exempt Status Measure (1946)
-
Utah Amendment 2, Create Property Tax Exemption for the Family of Deceased Veterans Measure (1960)
-
Utah Amendment 2, Exempt Mortgages from Property Taxes Measure (1906)
-
Utah Amendment 2, Expand Permitted Property Tax Exemptions Measure (1930)
-
Utah Amendment 2, Permit the Creation of Homestead Tax Exemptions Measure (1918)
-
Utah Amendment 3, Permit the Legislature to Create a Home Furniture Property Tax Exemption Measure (1958)
-
Utah Amendment 5, Create a Property Tax Exemption for Household Furniture Measure (1898)
-
Utah Amendment 5, Raise Valuation Limits for Property Tax Exemptions Measure (1936)
-
Utah Amendment 6, Permit Property Tax Exemption for Privately Owned, Government-Used Property Measure (2002)
-
Utah Amendment B, Create a Property Tax Exemption for Military Personnel Measure (2012)
-
Utah Amendment C, Create a Property Tax Exemption for Nonprofit Water Rights and Facilities Measure (2010)
-
Utah Amendment C, Tax Exemptions for Property Leased By State Measure (2016)
-
Utah Constitutional Amendment A, Active Military Property Tax Exemption Measure (2018)
-
Utah Constitutional Amendment B, Tax Exemption for Property Leased by a Government Entity (2018)
-
Utah Proposition 1, Expand the Property Tax Exemption for Veterans Amendment (1996)
-
Utah Proposition 1, Nonprofit Hospital and Nursing Home Property Tax Exemption Amendment (1986)
-
Utah Proposition 1, Permit the Legislature to Make a Property Tax Exemption for Motor Vehicles and Create a Registration Fee Amendment (1984)
-
Utah Proposition 1, Revise the Revenue and Taxation Article Amendment (1982)
-
Utah Proposition 2, Allow Property Tax Exemption for Farm Equipment Amendment (1986)
-
Utah Proposition 2, Revise the Revenue and Taxation Article Amendment (1980)
-
Utah Proposition 3, Exempt Business Inventory from Property Taxes Amendment (1968)
-
Utah Proposition 3, Permit the Legislature to Create a Property Tax Exemption for Motor Vehicles and Make Instead a Uniform Fee Amendment (1974)
-
Utah Provide for the Remittance of Taxes for the Poor Amendment (1900)
-
Utah Question 2, Create Property Classes and Permit Income Taxes Amendment (1922)
Wyoming
See also
Footnotes