Severance taxes ballot measures

Issues
Measures by topic
Measures by year
Measures by state

As a state ballot measure topic, severance taxes refer to measures concerning taxes levied on the extraction of natural resources, such as oil, natural gas, coal, timber, or minerals, and are typically based on the volume or value of the resources extracted. 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: 2026 ballot measures and 2027 ballot measures

The following is a list of state ballot measures related to severance taxes certified for this year and future elections:

There are no ballot measures related to this topic that have qualified for the ballot.

List of state ballot measures

Click the tabs to view state ballot measures related to severance taxes, organized by year or state.

Years

States

2025

1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)

2020

1. Alaska Ballot Measure 1, North Slope Oil Production Tax Increase Initiative (2020)

2019

1. Washington Advisory Vote 27, Nonbinding Question on Petroleum Product Tax (2019)

2018

1. Washington Advisory Vote 19, Non-Binding Question on Oil Spill Tax Repeal (2018)

2016

1. North Dakota Allocation of Oil Extraction Taxes, Constitutional Measure 2 (2016)

2015

1. Washington Gas Tax Increase Advisory Vote No. 12 (2015)
2. Washington Oil Spill Prevention Taxes Advisory Vote No. 10 (2015)

2014

1. Alaska Oil Tax Cuts Veto Referendum, Ballot Measure 1 (August 2014)

2012

1. Utah Amendment A, Place Revenue from the Severance Tax into the State Trust Fund Measure (2012)

2008

1. Colorado Amendment 52, Severance Taxes for Highway Projects Initiative (2008)
2. Colorado Amendment 58, Severance Tax Increase Initiative (2008)

2006

1. Alaska Measure 2, Natural Gas Tax Initiative (2006)
2. California Proposition 87, Severance Tax on Oil Producers to Fund Alternative Energy Programs Initiative (2006)

1994

1. Michigan Proposal P, Funding for State Parks and Natural Resources Amendment (1994)

1984

1. Michigan Proposal B, Michigan Natural Resources Trust Fund Amendment (1984)

1972

1. California Proposition 14, Taxes and Financing Initiative (1972)

1952

1. Colorado Amendment 4, Severance Tax on Oil and Gas Amendment (1952)

1948

1. Nebraska Amendment 1, Mineral Taxation Amendment (1948)

1914

1. Oklahoma State Question 75, Oil and Gas Tax Initiative (1914)

1912

1. Utah Amendment 8, Tax Coal and Hydro-carbon Mines Like Metal Mines Measure (1912)

Alaska

1. Alaska Ballot Measure 1, North Slope Oil Production Tax Increase Initiative (2020)
2. Alaska Measure 2, Natural Gas Tax Initiative (2006)
3. Alaska Oil Tax Cuts Veto Referendum, Ballot Measure 1 (August 2014)

California

1. California Proposition 14, Taxes and Financing Initiative (1972)
2. California Proposition 87, Severance Tax on Oil Producers to Fund Alternative Energy Programs Initiative (2006)

Colorado

1. Colorado Amendment 4, Severance Tax on Oil and Gas Amendment (1952)
2. Colorado Amendment 52, Severance Taxes for Highway Projects Initiative (2008)
3. Colorado Amendment 58, Severance Tax Increase Initiative (2008)

Louisiana

1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)

Michigan

1. Michigan Proposal B, Michigan Natural Resources Trust Fund Amendment (1984)
2. Michigan Proposal P, Funding for State Parks and Natural Resources Amendment (1994)

Nebraska

1. Nebraska Amendment 1, Mineral Taxation Amendment (1948)

North Dakota

1. North Dakota Allocation of Oil Extraction Taxes, Constitutional Measure 2 (2016)

Oklahoma

1. Oklahoma State Question 75, Oil and Gas Tax Initiative (1914)

Utah

1. Utah Amendment 8, Tax Coal and Hydro-carbon Mines Like Metal Mines Measure (1912)
2. Utah Amendment A, Place Revenue from the Severance Tax into the State Trust Fund Measure (2012)

Washington

1. Washington Advisory Vote 19, Non-Binding Question on Oil Spill Tax Repeal (2018)
2. Washington Advisory Vote 27, Nonbinding Question on Petroleum Product Tax (2019)
3. Washington Gas Tax Increase Advisory Vote No. 12 (2015)
4. Washington Oil Spill Prevention Taxes Advisory Vote No. 10 (2015)

See also

• List of ballot measures by topic