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CCH Looks At Taxes On The Ballot Across The States
(RIVERWOODS, ILL., October 31, 2002) – Voters in many states will
have a direct say in their economic future this coming election day,
according to CCH INCORPORATED (CCH), a leading provider of tax
information and software. The CCH State Tax Review, a
newsletter for tax professionals, notes that, in addition to the names
of candidates, the ballots in 17 states will carry proposed tax
measures for the voters’ approval on Tuesday.
"Some of the measures voters will be considering on November 5
could have significant implications for tax policy nationwide,"
noted Daniel Schibley, CCH state tax analyst. Among the most closely
watched items are proposals to eliminate taxes on food and medicine in
Arkansas, abolish the personal income tax in Massachusetts and
increase taxes in Oregon to fund a new single-payer health care
In all, more than 40 state tax-related measures will be submitted
to the electorate. Georgia voters will consider the most issues – 10
propositions ranging from an increase in the personal property tax
exemption to a ban on holding state office for tax deadbeats.
CCH’s State Tax Review offers the following summary of
state tax issues on the ballot.
- Arizona and Missouri voters will decide whether to increase
- Oklahoma voters are asked to allow local governments to levy a
special sales tax of no more than 1% to fund economic development.
- Oregon voters will consider additional income and payroll taxes to
fund a single-payer health care system.
- Utah voters will decide on new and increased fees and taxes on the
disposal and storage of radioactive waste to fund education and
- Virginia voters in Northern Virginia and Eastern Virginia will
consider increases in sales and use tax to pay for transportation
- Washington voters will be asked to increase fuel excise taxes,
sales taxes on vehicles, and weight fees on trucks and large
vehicles to finance transportation improvements.
Broad-Based Tax Reductions
- Arkansas voters will decide whether to eliminate all taxes on food
- Georgia voters are asked whether to increase the personal property
tax exemption for tangible personal property from $500 to $7,500.
- Louisiana voters will consider a measure providing that personal
income tax rates and brackets may not exceed the rates and brackets
set forth under the state's income tax law on January 1, 2003, and
phasing out sales and use taxes on food and utilities for household
use and prescription drugs.
- Massachusetts voters will decide whether to eliminate the state
personal income tax.
- Washington voters will be asked whether to repeal laws authorizing
local taxes and fees on motor vehicles for transportation purposes.
Tax Breaks for Young and Old
- Arizona and Louisiana voters will consider proposals affecting
application procedures for property tax advantages for people age 65
- Florida voters will decide whether to allow property tax
exemptions for increases in the assessed value of property resulting
from the construction of living quarters for the property owner's
parent or grandparent who is age 62 or older.
- Georgia voters will decide whether to change the income limit
under which taxpayers age 62 or older may claim a school tax
homestead exemption from property tax.
- Louisiana voters will consider authorizing contracts for exempting
developers of retirement communities from property tax.
- North Dakota voters are asked to approve a personal income tax
credit of up to $1,000 for employed state residents age 21-29, for
up to five years.
Exemptions for the Military
- Georgia voters will decide whether to extend a property tax
exemption for spouses of military personnel who die as a result of
war or armed conflict.
- New Mexico voters will consider separate proposals to grant
property tax exemptions to armed conflict veterans and to veterans
with a service-connected disability.
Other Exemptions and Tax Breaks
- Georgia voters will consider several property tax proposals to
exempt certain historic property and commercial fishing vessels,
permit different classification for low-income housing and different
tax rates for properties contaminated with hazardous waste or used
for the landing and processing of seafood, and allow counties and
municipalities to establish community redevelopment tax incentive
- Louisiana voters will decide whether to exempt from property tax
offshore drilling rigs used for exploration and development of
- Nevada voters will consider separate proposals for sales and use
tax exemptions for (a) farm machinery and equipment and (b)
professional racing vehicles.
- North Dakota voters will decide whether to eliminate from the
state constitution a property tax exemption for land held for
conservation or wildlife purposes and place the determination for
providing the exemption in the hands of the legislature.
- Oklahoma voters will be asked to grant a property tax exemption
for storm shelters.
- Utah voters will consider a property tax exemption for property
that is not owned by but is under the control of the state or its
- Virginia voters will decide whether to allow localities to grant
property tax exemptions for property used for charitable or similar
Other Tax-Related Proposals
- Georgia voters will consider whether to prohibit people who are
defaulters for federal, state, or local taxes from holding public
office in the state.
- Hawaii voters will decide whether to exempt school-funding bonds,
and related revenue and interests, from most taxes.
- Nevada and Oklahoma voters will consider proposals to allow the
legislatures to abate certain taxes in cases of economic hardship.
- Oregon voters will decide whether to allow tax districts that have
not imposed property tax since July 1, 1990, to establish permanent
property tax rates and divide into tax zones.
- Utah voters will consider a reorganization of tax provisions in
the Utah Constitution that would include amending the provision
regarding county boards of equalization to accommodate current
county government structure and clarifying existing constitutional
- Washington voters will be asked to permit property tax levy
propositions for fire protection districts to be submitted to voters
for periods up to four or six years, rather than annually.
- Washington voters will also be asked to approve changes made to
the state's unemployment insurance tax law by recent legislation.
- West Virginia voters will decide whether to permit county and
municipal governments to increase the maximum rates for property tax
levies for a period not to exceed five, rather than the current
- West Virginia voters will also consider a proposal to authorize
the financing of economic development projects through the issuance
of bonds payable from property taxes assessed on the enhanced value
of property located in the project area.
About CCH INCORPORATED
CCH INCORPORATED was founded in 1913 and has served four
generations of business professionals and their clients. CCH is a
wholly owned subsidiary of Wolters Kluwer North America. The CCH
Federal and State Group Tax site can be accessed at tax.cchgroup.com.
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