tax Ballot measures

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2008 General Election Ballot Measures: Taxes


Income Taxes

Massachusetts Question 1 - State Personal Income Tax

Summary: This proposed law would reduce the state personal income tax rate to 2.65% for all categories of taxable income for the tax year beginning on or after January 1, 2009, and would eliminate the tax for all tax years beginning on or after January 1, 2010.

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North Dakota Statutory Measure No. 2

Summary: This initiated measure would amend sections of the North Dakota Century Code for tax years beginning after December 31, 2008 by lowering the state corporate income tax rates by fifteen percent and the adjusted state income tax rates by fifty percent, except for one taxpayer bracket where the reduction would be forty-five percent and for two other brackets where some income would not be taxed.

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Oregon Measure 59 - Creates an Unlimited Deduction for Federal Income Taxes on Individual Taxpayers' Oregon Income Tax Returns

Summary: Would require that for tax years beginning on or after January 1, 2010, no Oregon taxpayer shall be required to pay the state, a local government, or other taxing district, an income tax of any kind on money paid to the federal government as federal income taxes. The money paid as federal taxes shall be fully deductible against income on the taxpayers' Oregon income tax return. This does not apply to corporate income taxes or corporate excise taxes.

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Property Taxes
Arizona Proposition 100 - Protect Our Homes

Summary: A proposed constitutional amendment that would prohibit any level of government from imposing an new tax, fee, or other assessment on the sale, purchase, transfer or other conveyance of of any interest in real estate.

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Florida Amendment 3 - Changes and Improvements not Affecting the Assessed Value of Residential Property

Summary: Authorizes the Legislature, by general law, to prohibit consideration of changes or improvements to residential real property which increase resistance to wind damage and installation of renewable energy source devices as factors in assessing the property's value for ad valorem taxation purposes. Effective upon adoption, repeals the existing renewable energy source device exemption no longer in effect.

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Florida Amendment 4 - Property Tax Exemption of Perpetually Conserved Land; Classification and Assessment of Land Use for Conservation

Summary: Requires Legislature to provide a property tax exemption for real property encumbered by perpetual conservation easements or other perpetual conservation protections, defined by general law. Requires Legislature to provide for classification and assessment of land used for conservation purposes, and not perpetually encumbered, solely on the basis of character or use. Subjects assessment benefit to conditions, limitations, and reasonable definitions established by general law. Applies to property taxes beginning in 2010.

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Florida Amendment 6 - Assessment of Working Waterfront Property Based Upon Current Use

Summary: Provides for assessment based upon use of land used predominantly for commercial fishing purposes; land used for vessel launches into waters that are navigable and accessible to the public; marinas and drystacks that are open to the public; and water-dependent marine manufacturing facilities, commercial fishing facilities, and marine vessel construction and repair facilities and their support activities, subject to conditions, limitations, and reasonable definitions specified by general law.

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Oklahoma State Questions No. 735

Summary: An amendment to the constitution that would create an exemption from personal property tax. The exemption would be for the full amount of taxes due on all household personal property. The exemption would apply to certain injured veterans and would also apply to those veterans’ surviving spouses.

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Oklahoma State Question No. 741

Summary: An amendment related to exemptions from property taxes. It would require a person or business to file an application for an exemption. No exemption could be granted prior to filing an application. The Legislature may write laws to carry out the provisions of this section.

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Oregon Measure 56 - Amends Constitution: Provides that May and November Property Tax Elections are Decided by Majority of Voters Voting

Summary:This measure creates a new section to be added to Aritlce XI of the Constitution. It eliminates voter turnout requirements for property tax elections held in May and November. The current requirements are that at least 50 percent of qualified voters must vote, and a majority of those voters must approve the measure, in order to pass a local property tax measure. Property tax elections held in any other month besides May and November would still be subject to the current requirements.

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Sales Taxes
Colorado Amendment 51 - State Sales Tax for Services for Individuals with Developmental Disabilities

Summary: An amendment to increase state taxes by $186.1 million annually after full implementation. The increase in state sales and use tax would provide funding for long-term services for persons with developmental disabilities. The sales and use tax rate would increase by one-tenth of 1 percent in each of the next two fiscal years, beginning July 1, 2009.


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Florida Amendment 8 - Local Option Community College Funding

Summary: Proposing an amendment to the State Constitution to require that the Legislature authorize counties to levy a local option sales tax to supplement community college funding; requiring voter approval to levy the tax; providing that approved taxes will sunset after 5 years and may be reauthorized by the voters.

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Minnesota HF 2285 - Clean Water, Wildlife, Cultural Heritage, and Natural Resources

Summary: Would increase the sales and use tax rates by 3/8 of 1 percent beginning July 1, 2009 until June 30, 2034. Money from the increase would be dedicated to the following funds: 33 percent to the outdoor heritage fund only to be spent to restore, protect, and enhance wetlands, prairies, forests, and habitat for fish, game and wildlife; 33 percent to the clean water fund only to be spent to protect, enhance, and restore water quality in lakes, rivers, and streams and to protect groundwater from degradation, and at least 5 percent must be spent to protect drinking water sources; 14.25 percent to the parks and trails fund only to be spent to support parks and trails of regional or statewide significance; and 19.75 percent to the arts and cultural heritage fund only to be spent for arts, arts education, and arts access and to preserve state history and cultural heritage.

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Severance Taxes
Colorado Amendment 52 - Severance Tax - Transportation

Summary: An amendment concerning the allocation of revenues from the state severance tax imposed on minerals and mineral fuels other than oil shale. Would require half of the revenues to be credited to the local government severance tax fund and the remaining to be credited first to the severance tax trust fund until an annually calculated limit is reached. After that, the remaining will be credited to a new Colorado transportation trust fund.


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Colorado Amendment 58 - Severance Tax

Summary: An amendment to increase state severance taxes on oil and gas extracted in the state by $321.4 million annually for taxable years commencing on or after Jan. 1, 2009; changes the tax to 5% of total gross income from the sale of oil and gas when the amount of annual gross income is at least $300,000; eliminates a credit against the severance tax for property taxes paid by oil and gas producers and interest owners; reduces the level of production that qualifies wells for an exemption from the tax; exempts revenues from the tax and related investment income from state and local government spending limits; and requires the tax revenues to be credited as follows: a. 22% to severance tax trust fund b. 22% to local government severance tax fund and c. 56% to a new severance tax stabilization trust fund.


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Louisiana Amendment 4

Summary: To increase the maximum amount of severance tax imposed and collected on natural resources for certain parishes. It would increase maximum amounts remitted in severance taxes, defines “excess severance tax,” and provides specific guidelines and percentages for the  use of the collected severance taxes and excess severance taxes.

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