Tax and revenue administration ballot measures

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Voters have decided on tax and revenue administration ballot measures across the U.S. As a state ballot measure topic, this includes measures regarding government agencies and processes for tax collection, enforcement, compliance, and revenue distribution. The topic is grouped within the budget and tax policy area.

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Upcoming ballot measures

See also: 2026 ballot measures and 2027 ballot measures

The following is a list of state ballot measures related to this topic that are certified or potential for this year and future elections:

List of state ballot measures

Click the tabs to view state ballot measures related to this topic, organized by year or state.

2026

  1. California Revenue Use Requirements for New Special Taxes Amendment (2026) - Potential

2024

  1. Georgia Amendment 2, Creation of Tax Court Amendment (2024) Approved
  2. Louisiana Amendment 4, Property Tax Payments and Tax Sales Amendment (December 2024) Approved
  3. Washington Initiative 2109, Repeal Capital Gains Tax Initiative (2024) Defeated

2023

  1. Texas Proposition 3, Prohibit Taxes on Wealth or Net Worth Amendment (2023) Approved

2022

  1. Louisiana Amendment 5, Adjustment of Ad Valorem Tax Rates Measure (2022) Defeated
  2. Louisiana Amendment 6, Limit on Assessed Value Increase of Reappraised Property in Orleans Parish Measure (2022) Defeated
  3. Louisiana Amendment 8, Remove Special Assessment Property Tax Annual Income Recertification for Permanently Disabled Homeowners Measure (2022) Approved
  4. Missouri Amendment 1, State Treasurer Investment Authority Amendment (2022) Defeated

2021

  1. Louisiana Amendment 1, Creation of the State and Local Streamlined Sales and Use Tax Commission Measure (2021) Defeated

2020

  1. Louisiana Amendment 2, Include Oil and Gas Value in Tax Assessment of Wells Amendment (2020) Approved

2018

  1. Florida Amendment 5, Two-Thirds Vote of Legislature to Increase Taxes or Fees Amendment (2018) Approved
  2. Louisiana Amendment 6, Phase-In of Tax Increases from Property Reappraisal Amendment (2018) Approved
  3. Oregon Measure 101, Healthcare Insurance Premiums Tax for Medicaid Referendum (January 2018) Approved

2016

  1. Louisiana Removal of Federal Income Tax Deduction from State Corporate Income Tax Calculation, Amendment 3 (2016) Defeated

2014

  1. Massachusetts Question 1, Automatic Gas Tax Increase Repeal Initiative (2014) Approved

2012

  1. Washington Initiative 1185, Tax Increase Approval Requirement Measure (2012) Overturned

2009

  1. Maine Question 4, Government Spending and Tax Approval Initiative (2009) Defeated
  2. Washington Lower Property Taxes, Initiative 1033 (2009) Defeated

2008

  1. Nevada Question 3, Legislative Tax Exemptions Amendment (2008) Approved

2007

  1. Washington Initiative 960, Supermajority Approval for Tax Increases Measure (2007) Approved

2006

  1. Florida Amendment 1, State Budget and Financing Amendment (2006) Approved

2004

  1. Nebraska Amendment 4, Lottery Proceeds for State Fair Board Measure (2004) Approved
  2. Nebraska Initiative Measure 419, Gambling Tax Measure (2004) Approved
  3. Nevada Question 8, Sales and Use Tax Revision Measure (2004) Defeated
  4. Washington Initiative 892, Electronic Scratch Machines Measure (2004) Defeated

2002

  1. Oklahoma State Question 702, Tax Abatement Amendment (2002) Approved
  2. Utah Amendment 3, Revenue and Taxation Article Reorganization Measure (2002) Approved

1999

  1. Washington Initiative 695, Voter Approval for Tax Increases Measure (1999) Overturned

1998

  1. Missouri Amendment 5, State Investment Policy Measure (1998) Approved

1996

  1. Arizona Proposition 100, Legislative Emergency Enactment of Laws Amendment (1996) Defeated
  2. Florida Amendment 1, Two-Thirds Vote Requirement for State Taxes or Fees Constitutional Amendment Initiative (1996) Approved
  3. Florida Amendment 2, Constitution Revision Commission Amendment (1996) Approved
  4. Missouri Amendment 4, Voter Approval on Tax Increases Measure (April 1996) Approved
  5. Nebraska Amendment 4, Tax Equalization and Review Commission Measure (May 1996) Approved
  6. Nevada Question 16, Require Legislature to Votes on Tax Increases Twice Measure (1996) Approved

1994

  1. Florida Amendment 4, Initiatives on Raising Government Revenue Initiative (1994) Approved
  2. Missouri Amendment 7, Tax Increase Limits Initiative (1994) Defeated
  3. Montana Government Finance Restrictions, CI-67 (1994) Defeated

1993

  1. Washington Initiative 602, State Revenue Collection and Expenditure Limits Measure (1993) Defeated

1992

  1. Arizona Proposition 108, Two-Thirds Vote for Legislature to Increase Revenue Initiative (1992) Approved
  2. Florida Amendment 5, Taxpayers' Bill of Rights Amendment (1992) Approved
  3. Massachusetts Question 4, Hazardous Substances Excise Tax Initiative (1992) Defeated
  4. Missouri Amendment 11, Lottery Proceeds for Public Education Measure (August 1992) Approved

1990

  1. Georgia Referendum 1, Intangible Tax Liability Measure (1990) Approved
  2. Massachusetts Question 3, Income Tax Rates, Fee Limits, and Change Certain Tax Laws Initiative (1990) Defeated

1989

  1. Washington Initiative 102, Child and Family Services Tax Measure (1989) Defeated

1988

  1. Florida Amendment 3, High Water Recharge Lands Classification Amendment (1988) Approved
  2. Florida Amendment 6, Taxation and Budget Reform Commission Amendment (1988) Approved

1986

  1. Massachusetts Question 3, State Income Tax Surtax Repeal and Revenue Growth Limit Initiative (1986) Approved
  2. Missouri Amendment 3, State Treasury Reserve Fund Measure (August 1986) Approved
  3. Missouri Amendment 6, State Treasurer as Custodian of State Funds Measure (August 1986) Approved
  4. Nevada Question 1, Tax Exemption of Bank Stocks Amendment (1986) Approved

1985

  1. New York Amendment 2, Incorporation of Federal Laws in State Laws on Taxes Amendment (1985) Defeated

1984

  1. Florida Amendment 2, Disbursement of State Funds and Removal of Obsolete Language Amendment (1984) Approved
  2. Michigan Proposal C, Require Voter Approval for Tax Increases and Limit Local Nonresident Income Taxes Initiative (1984) Defeated
  3. Washington Initiative 464, Exclude Trade-In Value from Sales and Use Tax Measure (1984) Approved

1983

  1. Nevada Question 2, Tax on Government Contractor Property Measure (June 1983) Defeated

1982

  1. Nevada Question 6, Estate Tax Amendment (1982) Defeated
  2. Utah Proposition 1, Revise the Revenue and Taxation Article Amendment (1982) Approved

1981

  1. Washington Initiative 402, Abolition of Inheritance and Gift Taxes Measure (1981) Approved

1980

  1. Georgia Amendment 4, Taxes for School Uniforms Measure (1980) Defeated
  2. Missouri Amendment 5, State and Local Tax Limits Initiative (1980) Approved

1979

  1. Nevada Question 1, Sales and Use Tax Act of 1955 Measure (June 1979) Approved
  2. New York Amendment 3, Incorporation of Federal Tax Laws into State Tax Law Amendment (1979) Defeated
  3. Washington Initiative 62, State Tax Revenues Limitations Measure (1979) Approved

1978

  1. Missouri Amendment 10, Allow Counties to Increase Property Taxes for Road and Bridge Measure (1978) Approved
  2. North Dakota Legislative Deadlines and Tax Authority Referendum, Amendment 1 (1978) Defeated
  3. South Dakota Amendment D, Approval for Income Tax Increase Measure (1978) Approved

1974

  1. Nevada Question 3, Taxation on Agricultural and Open-Space Real Property Amendment (1974) Approved

1972

  1. Nebraska Amendment 14, Board of Equalization Membership Amendment (1972) Defeated
  2. Nevada Question 5, Require Initiatives Proposing Spending Include Funding Source Amendment (1972) Approved

1970

  1. North Carolina State and Local Finances Amendment (1970) Approved
  2. Virginia Question 4, Approval for Bonds for Revenue-Generating Capital Projects Amendment (1970) Approved
  3. Washington Initiative 251, Prohibit New Taxes and Existing Tax Increases Measure (1970) Defeated

1966

  1. Nebraska Amendment 10, State Real Estate Taxes Amendment (1966) Approved
  2. Nebraska Amendment 11, Unsold School Lands Amendment (1966) Approved

1963

  1. Florida Amendment 3, Indebtedness for Outdoor Recreation and Conservation Amendment (1963) Approved

1962

  1. Georgia Amendment 13, Taxes for School Lunches Amendment (1962) Defeated

1958

  1. Missouri Amendment 1, Department of Revenue Measure (1958) Approved
  2. Nebraska Amendment 2, Unpaid Property Taxes Amendment (1958) Approved
  3. Utah Amendment 1, Remove State Tax Commission Authority to Establish Local Government Accounting Systems Amendment (1958) Approved

1956

  1. Missouri Amendment 3, Investment of State Funds Measure (1956) Approved
  2. Nebraska Amendment 5, Tax Commission Amendment (1956) Defeated

1955

  1. New York Amendment 4, Power and Duties of the Comptroller Amendment (1955) Approved

1954

  1. Nebraska Amendment 8, Tax Commission Amendment (1954) Defeated

1952

  1. Arizona Measure Nos. 302-303, Department of Finance Measure (1952) Approved
  2. California Proposition 23, Property Tax Assessment Amendment (1952) Defeated
  3. Florida Amendment 7, Monroe County Tax Assessor Amendment (1952) Defeated
  4. Florida Amendment 9, Lee County Tax Assessor Amendment (1952) Defeated
  5. Georgia Amendment 18, Fulton County Tax Collection Consolidation Measure (1952) Approved

1950

  1. Georgia Amendment 22, Fulton County Tax Collection Measure (1950) Approved
  2. Georgia Amendment 24, City of Atlanta Tax Exemptions Measure (1950) Approved

1949

  1. New York Amendment 8, Limitation on Real Estate Taxes Amendment (1949) Approved

1948

  1. Florida Amendment 10, County Tax Assessor for Pinellas County Amendment (1948) Approved
  2. Florida Amendment 7, County Tax Assessor for St. Lucie County Amendment (1948) Approved
  3. Florida Amendment 8, County Tax Assessor for Broward County Amendment (1948) Approved
  4. Florida Amendment 9, County Tax Assessor for Volusia County Amendment (1948) Approved

1946

  1. Florida Amendment 2, County Tax Assessor for Hillsborough County Amendment (1946) Defeated
  2. Florida Amendment 3, County Tax Assessor for Bay County Amendment (1946) Defeated

1944

  1. Florida Amendment 10, County Tax Assessor for Hillsborough County Amendment (1944) Approved
  2. Washington Initiative 158, Revenues for Elderly and Disabled Measure (1944) Defeated

1943

  1. New York Amendment 2, Tax Revenue Stabilization Amendment (1943) Approved

1942

  1. Nevada Question 1, Tax Exemption of Financial Property Amendment (1942) Approved

1940

  1. Colorado Measure 4, Income Tax to Replace Property Taxes Initiative (1940) Defeated

1938

  1. Missouri Amendment 8, Changes to Tax and Revenue Provisions Initiative (1938) Defeated
  2. Nevada State Question 1, Public School and University Tax Amendment (1938) Approved

1936

  1. Washington Initiative 119, Production for Use Districts Measure (1936) Defeated
  2. Washington SJR 7, Uniform Taxation Amendment (1936) Defeated

1934

  1. Colorado Measure 3, Property Tax Rates and Authority Amendment (1934) Defeated
  2. Minnesota Amendment 1, Definition of Academic Facilities Amendment (1934) Defeated
  3. Washington HJR 12, Uniform Taxation Amendment (1934) Defeated

1932

  1. Colorado Measure 4, Graduated Income Tax Initiative (1932) Defeated
  2. Colorado Measure 5, Taxes for Public Schools Initiative (1932) Defeated

1930

  1. Florida Inheritance Tax Amendment (1930) Approved
  2. Michigan Cigarette Tax Referendum (1930) Defeated
  3. Nebraska Amendment 2, Depositors Guaranty Fund Amendment (1930) Defeated
  4. Utah Amendment 5, Create the State Tax Commission Measure (1930) Approved

1924

  1. Georgia Amendment 5, County Tax Office Consolidation Measure (1924) Approved
  2. North Dakota Compromise Bank Stock Taxes Referendum (1924) Defeated

1922

  1. Arkansas Increase School Revenues, Amendment 2 (1922) Defeated
  2. Colorado Measure 4, Income Tax and Exemptions from Ad Valorem Taxation Initiative (1922) Defeated
  3. Missouri Proposition 5, Department of Budget Referendum (1922) Defeated
  4. Montana Boards of Equalization Amendment (1922) Approved

1920

  1. Montana State Tax Commission Amendment (1920) Defeated
  2. Nebraska Amendment 14, Office of Tax Commissioner Amendment (September 1920) Approved
  3. Nebraska Amendment 26, Property Taxes Amendment (September 1920) Approved

1919

  1. North Dakota Tax Commissioner Referendum (1919) Approved

1918

  1. California Proposition 15, State Budget Board Amendment (1918) Defeated

1917

  1. Oregon Measure Nos. 312-313, Oregon Tax Levy for State Penitentiary Measure (June 1917) Defeated

1915

  1. California Proposition 9, Taxation Amendment (October 1915) Defeated
  2. New York Proposal 3, Taxation Measure (1915) Defeated

1914

  1. Nebraska Amendment 1, Uniform Taxation Amendment (1914) Defeated

1912

  1. Colorado Measure 24, State Tax Commission Amendment (1912) Defeated
  2. Missouri Amendment 6, Single Tax Initiative (1912) Defeated
  3. Utah Amendment 4, Require the Board of Examiners to Supervise the Treasurer Measure (1912) Defeated
  4. Utah Amendment 6, Change Policies for Governing the Board of Equalization Measure (1912) Defeated

1908

  1. Michigan Taxation of Property by a State Board of Assessors Amendment (1908) Approved
  2. Missouri Amendment 5, County and Local Authority of Taxes Measure (1908) Defeated
  3. Montana State Depository Board Amendment (1908) Approved
  4. South Dakota Revise Taxation Articles Amendment (1908) Defeated

1894

  1. Nevada State Question 28, Prohibit Public Funds to Private Institutions Amendment (1894) Defeated

1889

  1. Ohio Taxing Power of the General Assembly, Amendment 2 (1889) Defeated

1867

  1. Minnesota Amendment 2, Authorizing Taxation of Bank Shares Measure (1867) Defeated

1860

  1. Minnesota Amendment 1, Repeal Authority for Railroad Bonds and Authorize State Taxes Measure (1860) Approved

See also

Ballot Measure Overview

Footnotes