Estate taxes ballot measures

Voters have decided on estate taxes ballot measures across the U.S. As a state ballot measure topic, this includes measures concerning taxes on the transfer of wealth at death, either levied on a deceased person’s estate before distribution (estate tax) or on the assets that beneficiaries receive (inheritance tax). 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:

2026

1. Nebraska Repeal Property, Income, and Inheritance Taxes Amendment (2026) - Potential
2. Oregon Repeal Estate Tax Initiative (2026) - Potential

List of state ballot measures

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

Years

States

2026

1. Nebraska Repeal Property, Income, and Inheritance Taxes Amendment (2026) - Potential
2. Oregon Repeal Estate Tax Initiative (2026) - Potential

2025

1. Texas Proposition 8, Prohibit Estate Taxes and New Taxes on Estate Transfers, Inheritances, and Gifts Amendment (2025)

2013

1. Washington Estate Tax Extension Question, Advisory Vote 7 (2013)

2012

1. Oregon Measure 84, Phase Out Estate and Inheritance Taxes Initiative (2012)

2006

1. Washington Initiative 920, Estate Tax Repeal Measure (2006)

2000

1. Montana Repealing State Inheritance Tax, LR-116 (2000)
2. South Dakota Amendment C, Repeal State Inheritance Tax Measure (2000)

1990

1. Louisiana Prohibits Local Inheritance Tax, Amendment 9 (October 1990)

1986

1. Nevada Question 5, Federal Estate Tax Amendment (1986)

1982

1. California Proposition 5, Gift and Inheritance Tax Initiative (June 1982)
2. California Proposition 6, Gift and Inheritance Tax Initative (June 1982)
3. Nevada Question 6, Estate Tax Amendment (1982)

1981

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

1976

1. Ohio Estate Taxes and State Debt Amendment (June 1976)

1958

1. Washington Referendum 30, Inheritance Tax on Insurance Measure (1958)

1942

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

1931

1. Alabama Inheritance Tax, Amendment 1 (1931)

1930

1. Florida Inheritance Tax Amendment (1930)
2. New Hampshire Estate Tax, Question 2 (1930)
3. Ohio Income and Inheritance Taxes to Local Jurisdictions Amendment (1930)

1926

1. Oregon Measure Nos. 306-307, Prohibition of Inheritance and State Income Taxes Amendment (1926)

1924

1. Florida Prohibition of Income and Inheritance Taxes Amendment (1924)

1921

1. New Hampshire Inheritance Tax Amendment (1921)

1920

1. New Hampshire Inheritance Tax, Question 2 (1920)

1918

1. Missouri Amendment 8, Single Tax Initiative (1918)

1914

1. North Carolina Amendment 7, Taxation and Revenue Article Revision Amendment (1914)

1912

1. Missouri Amendment 6, Single Tax Initiative (1912)
2. Ohio Taxation and Bond Provisions Amendment (September 1912)
3. Oregon Measure Nos. 356-357, State Inheritance Tax Revisions Initiative (1912)

1894

1. Minnesota Amendment 1, Allow for Gift and Inheritance Tax Measure (1894)

Alabama

1. Alabama Inheritance Tax, Amendment 1 (1931)

California

1. California Proposition 5, Gift and Inheritance Tax Initiative (June 1982)
2. California Proposition 6, Gift and Inheritance Tax Initative (June 1982)

Florida

1. Florida Inheritance Tax Amendment (1930)
2. Florida Prohibition of Income and Inheritance Taxes Amendment (1924)

Louisiana

1. Louisiana Prohibits Local Inheritance Tax, Amendment 9 (October 1990)

Minnesota

1. Minnesota Amendment 1, Allow for Gift and Inheritance Tax Measure (1894)

Missouri

1. Missouri Amendment 6, Single Tax Initiative (1912)
2. Missouri Amendment 8, Single Tax Initiative (1918)

Montana

1. Montana Repealing State Inheritance Tax, LR-116 (2000)

Nebraska

1. Nebraska Repeal Property, Income, and Inheritance Taxes Amendment (2026) - Potential

Nevada

1. Nevada Question 1, Tax Exemption of Financial Property Amendment (1942)
2. Nevada Question 5, Federal Estate Tax Amendment (1986)
3. Nevada Question 6, Estate Tax Amendment (1982)

New Hampshire

1. New Hampshire Estate Tax, Question 2 (1930)
2. New Hampshire Inheritance Tax, Question 2 (1920)
3. New Hampshire Inheritance Tax Amendment (1921)

North Carolina

1. North Carolina Amendment 7, Taxation and Revenue Article Revision Amendment (1914)

Ohio

1. Ohio Estate Taxes and State Debt Amendment (June 1976)
2. Ohio Income and Inheritance Taxes to Local Jurisdictions Amendment (1930)
3. Ohio Taxation and Bond Provisions Amendment (September 1912)

Oregon

1. Oregon Measure 84, Phase Out Estate and Inheritance Taxes Initiative (2012)
2. Oregon Measure Nos. 306-307, Prohibition of Inheritance and State Income Taxes Amendment (1926)
3. Oregon Measure Nos. 356-357, State Inheritance Tax Revisions Initiative (1912)
4. Oregon Repeal Estate Tax Initiative (2026) - Potential

South Dakota

1. South Dakota Amendment C, Repeal State Inheritance Tax Measure (2000)

Texas

1. Texas Proposition 8, Prohibit Estate Taxes and New Taxes on Estate Transfers, Inheritances, and Gifts Amendment (2025)

Washington

1. Washington Estate Tax Extension Question, Advisory Vote 7 (2013)
2. Washington Initiative 402, Abolition of Inheritance and Gift Taxes Measure (1981)
3. Washington Initiative 920, Estate Tax Repeal Measure (2006)
4. Washington Referendum 30, Inheritance Tax on Insurance Measure (1958)

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