Everything you need to know about ranked-choice voting in one spot. Click to learn more!

Property tax exemptions ballot measures

From Ballotpedia
Jump to: navigation, search
Issues
IssuesBallot logo final.jpg

Measures by topic
Measures by year
Measures by state

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

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

  1. Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026) - On the ballot
  2. Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment (2026) - On the ballot
  3. Louisiana Allow Parishes to Exempt Business Inventory from Property Taxation Amendment (April 2026) - On the ballot
  4. Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment (2026) - On the ballot
  5. Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative (2026) - On the ballot

2025

  1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025) Defeated
  2. Texas Proposition 10, Property Tax Exemption for Improvements to Homestead Destroyed by Fire Amendment (2025) - On the ballot
  3. Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025) - On the ballot
  4. Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025) - On the ballot
  5. Texas Proposition 17, Property Tax Exemption for Border Security Infrastructure Amendment (2025) - On the ballot
  6. Texas Proposition 5, Property Tax Exemption on Retail Animal Feed Amendment (2025) - On the ballot
  7. Texas Proposition 7, Establish Homestead Exemption for Surviving Spouses of Veterans Killed by a Service-Connected Disease Amendment (2025) - On the ballot
  8. 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.

2026

  1. Florida Exempt Tangible Personal Property Used for Agriculture or Agritourism from Property Taxes Amendment (2026) - On the ballot
  2. Georgia Increase Acre Limit for Agriculture and Timber Conservation Use Property Tax Classification Amendment (2026) - On the ballot
  3. Louisiana Allow Parishes to Exempt Business Inventory from Property Taxation Amendment (April 2026) - On the ballot
  4. Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment (2026) - On the ballot
  5. Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative (2026) - On the ballot

2025

  1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025) Defeated
  2. Texas Proposition 10, Property Tax Exemption for Improvements to Homestead Destroyed by Fire Amendment (2025) - On the ballot
  3. Texas Proposition 11, Increase Homestead Tax Exemption for Elderly and Disabled Amendment (2025) - On the ballot
  4. Texas Proposition 13, Increase Homestead Property Tax Exemption Amendment (2025) - On the ballot
  5. Texas Proposition 17, Property Tax Exemption for Border Security Infrastructure Amendment (2025) - On the ballot
  6. Texas Proposition 5, Property Tax Exemption on Retail Animal Feed Amendment (2025) - On the ballot
  7. Texas Proposition 7, Establish Homestead Exemption for Surviving Spouses of Veterans Killed by a Service-Connected Disease Amendment (2025) - On the ballot
  8. Texas Proposition 9, Authorize $125,000 Tax Exemption for Tangible Property Used for Income Production Amendment (2025) - On the ballot

2024

  1. Colorado Amendment G, Property Tax Exemption for Veterans with Individual Unemployability Status Amendment (2024) Approved
  2. Missouri Amendment 1, Property Tax Exemption for Childcare Establishments Measure (August 2024) Defeated

2023

  1. Texas Proposition 4, Property Tax Changes and State Education Funding Amendment (2023) Approved

2018

  1. Utah Constitutional Amendment A, Active Military Property Tax Exemption Measure (2018) Approved
  2. Utah Constitutional Amendment B, Tax Exemption for Property Leased by a Government Entity (2018) Defeated

2016

  1. Utah Amendment C, Tax Exemptions for Property Leased By State Measure (2016) Defeated

2012

  1. Alaska Ballot Measure 1, Increase Maximum Local Residential Property Tax Exemption Initiative (August 2012) Approved
  2. Utah Amendment B, Create a Property Tax Exemption for Military Personnel Measure (2012) Approved

2010

  1. Missouri Amendment 2, Prisoner of War Property Tax Exemption Measure (2010) Approved
  2. Utah Amendment C, Create a Property Tax Exemption for Nonprofit Water Rights and Facilities Measure (2010) Approved

2006

  1. Georgia Referendum F, Surviving Spouse Homestead Freeze Exemptions Measure (2006) Approved
  2. Missouri Amendment 6, Property Tax Exemption Measure (2006) Approved
  3. Utah Amendment 1, Permit Property Tax Exemption for Personal Property with Inconsequential Tax Value Measure (2006) Approved

2002

  1. Utah Amendment 6, Permit Property Tax Exemption for Privately Owned, Government-Used Property Measure (2002) Defeated

2000

  1. Georgia Referendum A, Tax Exemptions for Farm Equipment Measure (2000) Approved
  2. Georgia Referendum B, Tax Exemptions for Manual Laborers Measure (2000) Approved
  3. Georgia Referendum C, Homestead Exemptions for Spouses of Veterans Measure (2000) Approved
  4. Georgia Referendum D, Tax Exemptions for Elks Lodges Measure (2000) Defeated
  5. South Dakota Amendment A, Establishment of Multiple Agricultural Tax Classes Measure (2000) Approved
  6. South Dakota Amendment C, Inheritance Tax Measure (2000) Approved

1999

  1. Maine Question 9, Permit Property Tax Exemptions for Historic Properties and Scenic Views Amendment (1999) Approved

1998

  1. Georgia Referendum A, Tax Exemptions for Agricultural Property Measure (1998) Approved
  2. Georgia Referendum B, Homestead Tax Exemptions Measure (1998) Approved
  3. Georgia Referendum D, Tax Exemptions for Veterans Measure (1998) Approved
  4. Georgia Referendum E, Tax Exemptions for Prisoners of War Measure (1998) Approved
  5. South Dakota Amendment F, Establishment of Multiple Agricultural Tax Classes Measure (1998) Defeated

1996

  1. Georgia Amendment 3, Enterprise Zones Amendment (1996) Approved
  2. Georgia Referendum B, Tax Exemptions for Fraternal Organizations Measure (1996) Approved
  3. Utah Proposition 1, Expand the Property Tax Exemption for Veterans Amendment (1996) Approved

1994

  1. Arizona Proposition 102, Agricultural Property Tax Exemption Amendment (1994) Approved
  2. Georgia Referendum A, Homestead Exemptions for Seniors Measure (1994) Approved

1992

  1. Michigan Ballot Proposal C, Tax Exemptions and Property Tax Assessments Initiative (1992) Defeated

1988

  1. South Carolina Industrial or Business Park Development, Amendment 7 (1988) Approved

1986

  1. Utah Proposition 1, Nonprofit Hospital and Nursing Home Property Tax Exemption Amendment (1986) Defeated
  2. Utah Proposition 2, Allow Property Tax Exemption for Farm Equipment Amendment (1986) Approved

1984

  1. Utah Proposition 1, Permit the Legislature to Make a Property Tax Exemption for Motor Vehicles and Create a Registration Fee Amendment (1984) Approved

1982

  1. Missouri Amendment 7, Property Tax Assessment and Exemption Measure (August 1982) Approved
  2. Utah Proposition 1, Revise the Revenue and Taxation Article Amendment (1982) Approved

1981

  1. Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981) Defeated

1980

  1. Michigan Proposal A, School Funding and Elderly Property Tax Break Initiative (1980) Defeated
  2. Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980) Defeated
  3. Michigan Proposal D, Voter Approval Requirement for New or Increased Taxes Initiative (1980) Defeated
  4. Nebraska Amendment 3, Tax Exemptions for Energy Conservation Improvements Measure (1980) Approved
  5. Utah Proposition 2, Revise the Revenue and Taxation Article Amendment (1980) Defeated

1978

  1. Nebraska Amendment 3, Energy Tax Exemptions Amendment (1978) Defeated

1976

  1. California Proposition 7, Property of Historical Significance Valuation Amendment (June 1976) Approved
  2. Missouri Amendment 1, Remove 25-Year Limit on Forestry Land Tax Reduction Measure (August 1976) Approved

1974

  1. Utah Proposition 3, Permit the Legislature to Create a Property Tax Exemption for Motor Vehicles and Make Instead a Uniform Fee Amendment (1974) Defeated

1972

  1. Georgia Amendment 10, Tax Exemptions for Nonprofit Hospitals Amendment (1972) Approved
  2. Georgia Amendment 17, Independent School District Tax Exemptions Amendment (1972) Approved
  3. Georgia Amendment 18, County School District Tax Exemptions Amendment (1972) Approved
  4. Missouri Amendment 1, Tax Exemptions Measure (1972) Approved

1970

  1. Nebraska Amendment 10, Personal Property Tax Exemption Amendment (1970) Approved
  2. South Dakota Initiated Measure 2, State Income Tax Measure (1970) Defeated

1968

  1. Nebraska Amendment 12, Homestead Tax Exemptions Amendment (1968) Approved
  2. Nebraska Amendment 6, Personal Property Taxes Amendment (1968) Defeated
  3. Utah Proposition 3, Exempt Business Inventory from Property Taxes Amendment (1968) Approved

1966

  1. Nebraska Amendment 15, Intangible Property Tax Exemptions Amendment (1966) Approved

1964

  1. Nebraska Amendment 3, Tax Exemptions for Veterans Amendment (1964) Approved
  2. Nebraska Amendment 4, Tax Classification of Intangible Property Amendment (1964) Approved
  3. Utah Amendment 1, Allow the Legislature to Create a Tax Exemption for Property to Shipped Outside the State Measure (1964) Approved

1962

  1. Utah Amendment 1, Permit the Exemption of Property Taxes for the Family of Deceased Veterans Measure (1962) Approved

1960

  1. Nebraska Amendment 5, Taxation of Warehouse Goods Amendment (1960) Approved
  2. Utah Amendment 2, Create Property Tax Exemption for the Family of Deceased Veterans Measure (1960) Defeated

1958

  1. South Dakota Amendment B, Tax Exemption for Highway Property Measure (1958) Approved
  2. Utah Amendment 3, Permit the Legislature to Create a Home Furniture Property Tax Exemption Measure (1958) Approved

1954

  1. California Proposition 8, Vessel Taxation Exemption Amendment (1954) Defeated
  2. Nebraska Amendment 6, Tax Exemptions Amendment (1954) Approved

1952

  1. Georgia Amendment 7, Tax Exemption for Pension and Profit-Sharing Trusts Measure (1952) Approved

1950

  1. Georgia Amendment 17, DeKalb County Homestead Tax Exemption for School Levies Measure (1950) Approved
  2. Georgia Amendment 26, Fulton County Tax Exemptions Measure (1950) Approved

1946

  1. Utah Amendment 1, Remove Federal Property from Tax Exempt Status Measure (1946) Approved

1943

  1. Georgia Amendment 11, Subsidiary Corporation Stock Tax Exemption Measure (August 1943) Approved

1941

  1. Georgia Amendment 17, City of Macon Tax Exemptions Measure (June 1941) Approved

1936

  1. Colorado Property Tax Exemptions for Churches, Schools and Cemeteries, Measure 9 (1936) Approved
  2. Utah Amendment 5, Raise Valuation Limits for Property Tax Exemptions Measure (1936) Approved

1932

  1. Michigan Proposal No. 4, Household Goods and Homestead Tax Exemption Initiative (1932) Defeated

1930

  1. Missouri Proposition 2, Special Real Estate Tax Exemption Measure (1930) Defeated
  2. Utah Amendment 2, Expand Permitted Property Tax Exemptions Measure (1930) Approved

1924

  1. Georgia Amendment 3, Brunswick Debt Limits Measure (1924) Approved
  2. Missouri Proposition 8, Tax Exemption for Religious Properties and Incomes Initiative (1924) Defeated

1922

  1. Colorado Measure 4, Income Tax and Exemptions from Ad Valorem Taxation Initiative (1922) Defeated
  2. Utah Question 2, Create Property Classes and Permit Income Taxes Amendment (1922) Defeated

1920

  1. Nebraska Amendment 27, Tax Exemptions Amendment (September 1920) Approved

1918

  1. California Proposition 14, YMCA and YWCA Property Tax Exemption Amendment (1918) Defeated
  2. Utah Amendment 2, Permit the Creation of Homestead Tax Exemptions Measure (1918) Approved

1915

  1. Massachusetts Property Income Tax and Exemptions Amendment (October 1915) Approved

1912

  1. Missouri Amendment 6, Single Tax Initiative (1912) Defeated
  2. Oregon Measure Nos. 352-353, Tax Exemption on Household Goods Initiative (1912) Approved

1908

  1. Oregon Measure Nos. 322-323, Farming Tax Exemption Initiative (June 1908) Defeated

1906

  1. Utah Amendment 2, Exempt Mortgages from Property Taxes Measure (1906) Approved

1904

  1. Colorado Measure 5, Personal Property Tax Exemption Amendment (1904) Approved

1902

  1. Colorado Exempt Personal Property from Taxation Amendment (1902) Defeated

1900

  1. Utah Provide for the Remittance of Taxes for the Poor Amendment (1900) Approved

1898

  1. Utah Amendment 5, Create a Property Tax Exemption for Household Furniture Measure (1898) Defeated

1894

  1. South Dakota Homesteads Exempt from Court Orders Amendment (1894) Defeated

See also

Footnotes