Americans for Tax Reform 2024 State Ballot Measure Guide

The fate of more than 140 ballot measures in over 40 states will be decided this election cycle. Americans for Tax Reform (ATR) has identified 65 measures in 27 states that taxpayers should know about. ATR’s 2024 Ballot Measure Guide highlights the effect these measures would have on the pocketbooks and freedoms of voters.

ATR’s guide is available online at www.ATR.org/ballotguide, where it will be updated with post-election results.

ALASKA

Measure name: Ballot Measure 1, Minimum Wage Increase and Paid Sick Leave Initiative

Policy area: Labor

This measure would: Raise the state’s minimum wage to $15 by July 2027, require 56 hours of paid sick leave for employees of mid-to-large employers and 40 hours for smaller employers. A $15 minimum wage threatens to kill jobs and businesses, increase the cost of consumer goods, and labor costs for government (and thus, taxpayers).

Recommendation: Oppose

Measure name: Ballot Measure 2, Repeal Top-Four Ranked-Choice Voting Initiative

Policy area: Elections

This measure would: Repeal Alaska’s ranked-choice voting and “jungle” primary system, approved in 2020. Ranked-choice voting is an opaque and confusing system that has resulted in problems, like massive delays in determining who won an election. Jungle primaries undermine political party voters’ ability to decide who their best candidate is, and can result in general elections where only candidates from one party are on the ballot – even though that is when most voters head to the polls.

Recommendation: Support

ARIZONA

Measure name: Proposition 133, Require Partisan Primaries and Prohibit Primaries Where Candidates Compete Regardless of Party Affiliation Amendment

Policy area: Elections

This measure would: Prevent the implementation of “jungle primaries” which pit every candidate in a primary contest against each other regardless of party, undermining political parties. This can result in general elections where voters have a narrow choice between candidates who are both members of the same party.

Recommendation: Support

Measure name: Proposition 134, Signature Distribution Requirement for Initiatives Amendment

Policy area: Elections

This measure would: Require that citizen ballot measure initiatives obtain a certain number of signatures from across the state’s various legislative districts. This requirement helps to protect against just one or two regions placing measures on the ballot that impact the entire state.

Recommendation: Support

Measure name: Proposition 135, Emergency Declarations Amendment

Policy area: States of emergency

This measure would: Allow the state legislature to end a state of emergency so the governor does not have unchecked power to declare and prolong states of emergency. Requires a state of emergency automatically ends after 30 days unless the legislature extends it. Includes some exceptions.

Recommendation: Support

Measure name: Proposition 136, Legal Challenges to Constitutionality of Initiatives Amendment

Policy area: Elections

This measure would: Allow legal challenges to an initiative measure or constitutional amendment before it is enacted by voters, and after the filing of the measure with the secretary of state. Currently measures that may be constitutionally questionable cannot be challenged until enacted. Arizona, like many states, has seen left-wing groups proposing expansive and radical policies via the ballot to circumvent the standard legislative process.

Recommendation: Support

Measure name: Proposition 138, Wages for Tipped Workers Amendment

Policy area: Labor

This measure would: Strengthen the wage tip credit so employers pay slightly less than they are currently required to, though workers still must make more than the minimum wage. Specifically, employers can pay “up to 25% less than the minimum hourly wage for employees whose compensation includes tips…” This would ease labor costs for restaurants especially.

Recommendation: Support

Measure name: Proposition 312, Property Tax Refund for Non-Enforcement of Public Nuisance Laws Measure

Policy area: Property Tax

This measure would: Let property owners apply for a property tax refund to mitigate their costs incurred when a city or locality fails to enforce laws against vagrancy: “illegal camping, loitering, obstructing public thoroughfares, panhandling, public urination or defecation, public consumption of alcoholic beverages, and possession or use of illegal substances.”

Recommendation: Support

Measure name: Proposition 315, Legislative Ratification of State Agency Rules that Increase Regulatory Costs Measure

Policy area: Regulation

This measure would: Require legislative approval for new regulations that carry a cost burden of at least $500,000. This would limit the administrative state’s ability to unilaterally impose costly regulations on Arizonans.

Recommendation: Support

CALIFORNIA

Measure name: Proposition 2, Public Education Facilities Bond Measure

Policy area: Education

This measure would: Issue $10 billion in bonds to fund construction and modernization of public education facilities.

Recommendation: Oppose

Measure name: Proposition 32

Policy area: Labor

This measure would: Increase minimum wage to $18 an hour. A $15 minimum wage threatens to kill jobs and businesses, increase the cost of consumer goods, and labor costs for government (and thus, taxpayers).

Recommendation: Oppose

Measure name: Proposition 33

Policy area: Property rights

This measure would: Repeal the Costa-Hawkins Rental Housing Act, enacted in 1995. This law prevents municipalities from imposing rent control on single family homes and certain apartments. Rent control is a destructive policy that disincentivizes upkeep of units and building new housing (which in turn lowers rents through market forces).

Recommendation: Oppose

Measure name: Proposition 35

Policy area: Healthcare

This measure would: Permanently authorize a tax on managed care organizations while specifically tying funding to Medi-Cal programs. Currently, the state spends the revenues on a variety of areas. California is a pioneer at manipulating Medicaid reimbursement rules to make federal taxpayers pay for a state tax. The “managed care organization” tax the state imposes is paid by health insurers, but then is treated as a cost for servicing Medicaid patients and reimbursed by the federal government. This should not be allowed and the federal government may stop providing funds.

Measure name: Proposition 4

Policy area: Bonds

This measure would: Issue $10 billion in bonds, taking on debt to fund state and local parks, environmental protection projects, water infrastructure projects, energy projects, and flood protection projects to “benefit communities with lower incomes or that are affected by environmental changes or disasters.” California’s laws make projects very costly to the benefit of labor unions.

Recommendation: Oppose

Measure name: Proposition 5

Policy area: Bonds

This measure would: Lower the vote threshold for local bond measures from 66.67% to 55% when the measures relate to housing projects and public infrastructure. The definition for “infrastructure” is weak and leaves room for a wide variety of spending proposals to qualify for the lower vote threshold which will lead to more debt paid by taxpayers.

Recommendation: Oppose

COLORADO

Measure name: Proposition KK, Excise Tax on Firearms Dealers, Manufacturers, and Ammunition Vendors Measure

Policy area: Tax

This measure would: Impose a California-style new 6.5% excise tax on firearms and ammunition manufacturing and sales, burdening firearms dealers, manufacturers, and ammunition vendors. The revenues would go into a Firearms and Ammunition Excise Tax Cash Fund to fund crime victim services programs, education programs, and mental and behavioral health. This makes it more difficult for citizens to exercise their 2^nd Amendment rights and politically targets firearms as an excuse to raise revenue.

Recommendation: Oppose

Measure name: Amendment 1, Remove Right to Bail in First Degree Murder Cases Amendment

Policy area: Criminal justice

This measure would: Remove the right to bail in cases of first degree murder when the proof is evident or the presumption is great. Courts have held that setting high bail amounts to reflect concerns over a defendant’s threat to public safety cannot be done, measures like this are intended to allow courts to hold defendants that pose a significant risk to public safety.

Recommendation: Support

Measure name: Retain Sports Betting Tax Revenue for Water Projects Measure

Policy area: Tax

This measure would: Allow the state to keep sports betting tax revenue collected above $29 million annually, which currently must be rebated to payers. This is a slightly indirect tax hike on sports betting operators, a business with thin margins where excess burdens can drive up the cost of using legal sports books and incentivize betters to use black market options.

Recommendation: Oppose

CONNECTICUT

Measure name: No-Excuse Absentee Voting Amendment

Policy area: Elections

This measure would: Authorize the state legislature to provide by law for no-excuse absentee voting.

Recommendation: Oppose

FLORIDA

Measure Name: Amendment 1, Partisan School Board Elections Amendment

Policy Area: Elections

This measure would: Add party designations on ballots for candidates to school board.

Changes school board elections from nonpartisan to partisan beginning in the November 2026 general election and for primary elections nominating party candidates for the 2026 election

Recommendation: Support

Measure Name: Amendment 5, Annual Inflation Adjustment for Homestead Property Tax Exemption Value Amendment

Policy Area: Tax

This measure would: Tie the state’s homestead property tax exemption to the rate of inflation. This will save Florida resident homeowners on their tax bills by not taxing them for inflation.

Recommendation: Support

Measure Name: Amendment 6, Repeal of Public Financing for Statewide Campaigns Amendment

Policy Area: Elections

This Measure Would: Repeal a current constitutional amendment that offers public financing for candidates who agree to spending limits.

Recommendation: Support

GEORGIA

Measure Name: Local Option Homestead Property Tax Exemption Amendment (HR 1022)

Policy Area: Tax

This Measure Would: Allow localities to create a homestead property tax exemption – a tax exemption for your primary residence.

Recommendation: Support

Measure Name: Personal Property Tax Exemption Increase Measure (HB 808)

Policy Area: Tax

This Measure Would: Effectively phases out the personal property tax for property over time by exempting property values under $20,000 from the tax.

Recommendation: Support

IDAHO

Measure Name: Citizenship Voting Requirement for Voting Amendment

Policy Area: Elections

This Measure Would: Amends the state Constitution to clarify that only a citizen of the United States can vote in the state. Taxpayers deserve to be certain that legal citizens are the only ones making votes that impact their tax dollars.

Recommendation: Support

Measure Name: Proposition 1, Top-Four Ranked-Choice Voting Initiative

Policy Area: Elections

This Measure Would: Install a “jungle” primary system and ranked choice voting general elections. Partisan primaries and the party system would be undermined. Ranked-choice voting is an opaque system, riddled with problems, that fails to accomplish what a more straightforward run-off system can.

Recommendation: Oppose

ILLINOIS

Measure Name: Income Tax Advisory Question

Policy Area: Tax

This Measure Would: Declare voter support for state legislation that would amend the state constitution to create a “millionaire’s tax” – an additional 3% tax on income greater than $1 million, stated to go to property tax relief. This is a tax hike that would then effectively further subsidize the growth of local governments.

Recommendation: Oppose

IOWA

Measure Name: Require Citizenship to Vote in State Elections and Allow 17-Year-Olds to Vote in Primaries Amendment

Policy Area:

This Measure Would: Change a provision in the state constitution to state that only a citizen of the U.S. and a state resident can vote, rather than every citizen of the U.S. Allows 17-year-olds who will be 18 by the general election to vote in primary elections

Recommendation: Support

KENTUCKY

Measure Name: Constitutional Amendment 1, Citizenship Requirement for Voting Amendment

Policy Area: Elections

This Measure Would: Require U.S. citizenship to be able to vote in the state. Taxpayers deserve to be certain that legal citizens are the only ones making votes that impact their tax dollars.

Recommendation: Support

Measure Name: Constitutional Amendment 2, Allow State Funding for Non-Public Education Amendment

Policy Area: Education

This Measure Would: Enable school choice options like education savings accounts by amending the state constitution to allow the legislature to provide funding that goes to non-public education.

Recommendation: Support

MAINE

Measure Name: Question 2

Policy Area: Bonds

This Measure Would: Authorize $25 million in general obligation bonds for research, development, and commercialization of for Maine-based public and private institutions in support of technological innovation

Recommendation: Oppose

Measure Name: Question 3

Policy Area: Bonds

This Measure Would: Authorize $10 million in general obligation bonds for the restoration of local community buildings. Maine has consistently had budget surpluses in recent years but would create long-term debt under this measure.

Recommendation: Oppose

Measure Name: Question 4

Policy Area: Bonds

This Measure Would: Authorize $30 million in general obligation bonds for the development and maintenance of outdoor trails. Maine has consistently had budget surpluses in recent years but would create long-term debt under this measure.

Recommendation: Oppose

MASSACHUSETTS

Measure Name: Question 3

Policy Area: Provide for unionizing and collective bargaining for transportation network drivers

This Measure Would: Force the unionization of ride-hailing app drivers with the state acting as referee for collective bargaining agreements and grievances. A boon for lawyers and labor union organizers, this measure would further drive up costs for consumers and hamper a growing industry.

Recommendation: Oppose

Measure Name: Question 5

Policy Area: Labor

This Measure Would: Cut the tipped wage credit, gradually increasing the wage of tipped employees until it meets the state minimum wage in 2029. Tipping would still be permitted. The minimum wage is already guaranteed to workers if their tips plus wage do not exceed it. This measure would cut down hours for workers, and place additional costs on to service businesses that already have thin margins.

Recommendation: Oppose

MISSOURI

Measure Name: Amendment 6, Levying of Fees to Support Salaries of Law Enforcement Personnel Amendment

Policy Area: Criminal justice

This Measure Would: Amendment 6 would add a provision in the Missouri Constitution to use fees to support salaries and benefits for some law enforcement personnel, including sheriffs, former sheriffs, prosecuting attorneys, former prosecuting attorneys, circuit attorneys, and former circuit attorneys. This creates a bad incentive to find more opportunities to levy fees to raise revenue, tying these law enforcement officials pensions to an unreliable revenue source at the same time.

Recommendation: Oppose

Measure Name: Amendment 7, Require Citizenship to Vote and Prohibit Ranked-Choice Voting Amendment

Policy Area: Elections

This Measure Would: Amend the Missouri Constitution to add language to provide that “Only citizens of the United States over the age of eighteen who are residents of this state and of the political subdivision in which they offer to vote are entitled to vote at all elections by the people.” It would also ban ranked-choice voting, an opaque system riddled with problems.

Recommendation: Support

NEVADA

Measure Name: Question 3, Top-Five Ranked-Choice Voting Initiative

Policy Area: Elections

This Measure Would: Install open top-five, “jungle” primaries, and impose ranked-choice voting for general elections. This measure would cripple a state party’s ability to elect their own candidate to advance to the general election. Ranked-choice voting is an opaque system, riddled with problems, that fails to accomplish what a more straightforward run-off system can.

Recommendation: Oppose

Measure Name: Question 7, Voter Identification Initiative

Policy Area: Elections

This Measure Would: Require photo I.D. to vote in-person, or the last four digits of one’s drivers license or social security number to vote by mail.

Recommendation: Support

NEW MEXICO

Measure name: Bond Question 2, Public Libraries Bond Issue

Policy area: Bonds

This measure would: Issue $19,305,000 in bonds to fund public libraries. The bonds ultimately must be funded by New Mexico’s statewide property tax.

Recommendation: Oppose

Measure name: Bond Question 3, Public Education Bond Issue

Policy area: Bonds

This measure would: Issue $230,258,400 in bonds, primarily to fund capital projects at various public education institutions. The bonds ultimately must be funded by New Mexico’s statewide property tax.

Recommendation: Oppose

Measure name: Bond Question 1, Senior Citizens Facilities Bond Issue

Policy area: Bonds

This measure would: Issues $30,758,100 in bonds to fund senior citizens facilities. The bonds ultimately must be funded by New Mexico’s statewide property tax.

Recommendation: Oppose

NORTH CAROLINA

Measure Name: Citizenship Requirement for Voting Amendment

Policy area: Elections

This measure would: Provide in the state constitution that only a citizen (rather than every citizen) of the U.S. may vote. Taxpayers deserve to be certain that legal citizens are the only ones making votes that impact their tax dollars.

Recommendation: Support

NORTH DAKOTA

Measure name: Constitutional Measure 2

Policy area: Ballot Measures

This measure would: Require that citizen initiatives to place questions on the ballot must be limited to a single policy subject (single-subject rule). Also increases the signature requirement for constitutional initiatives, and requires constitutional initiatives to be approved in two elections. This ensures measures are not exploited to bypass the legislature to enact complex policies that cannot be effectively explained to voters seeing them for the first time in the ballot booth.

Recommendation: Support

Measure name: Constitutional Measure 3

Policy area: Budget

This measure would: Limit the amount of money that can be spent from the state’s Legacy Fund, and limits funds being transferred to the state’s general fund. This helps avoid the Legacy Fund being used to grow government and cover general spending when the fund is meant to stabilize the state’s finances over time.

Recommendation: Support

Measure name: Initiated Measure 4, Prohibit Property Taxes Initiative

Policy area: Tax

This measure would: End property taxes levied by state and local governments except to pay for bonded indebtedness, requires the state legislature raise taxes in some other manner to fund the revenue lost. The way the measure is worded, it cannot reduce the overall tax burden in the state, it cannot amount to a net tax cut. It would further embroil state government in local government funding.

Recommendation: Oppose

OHIO

Measure name: Issue 1, Establish the Citizens Redistricting Commission Initiative

Policy area: Elections

This measure would: Replace the existing commission responsible for redistricting with the Ohio Citizens Redistricting Commission (CRC), a 15- commission responsible for drawing legislative and congressional districts, which would lead to gerrymandering. The measure is funded by national left-wing groups.

Recommendation: Oppose

OKLAHOMA

Measure name: Citizenship Requirement for Voting Amendment

Policy area: Elections

Recommendation: Support

Measure name: Public Infrastructure Districts Amendment

Policy area: Local government

This measure would: Allow municipalities to create public infrastructure districts when all property owners within the proposed district sign a petition. Allows these entities to create debt through bonds. Even though 100% of property owners in a district are required for approval, that can apply to a new development where one owner is building out the ‘district’ and tax and debt authority lasts forever.

Recommendation: Oppose

OREGON

Measure name: Measure 116

Policy area: Government Official Salaries

This measure would: Create a new commission to decide on salaries the Governor, state legislators, constitutional officials, Supreme Court judges, and more. In many cases a commission like this would send recommendations for legislative approval, this Oregon measure would not. Legislators and the Governor should be on the record voting for or signing salary increases, not putting pay increases on auto-pilot with an unaccountable commission.

Recommendation: Oppose

Measure name: Measure 117

Policy area: Elections

This measure would: Establish ranked-choice voting for federal and state offices. Ranked-choice voting is an opaque system, riddled with problems, that fails to accomplish what a more straightforward run-off system can.

Recommendation: Oppose

Measure name: Measure 118

Policy area: Taxes

This measure would: Increase the corporate minimum tax by 3% on sales over $25 million, remove cap on minimum tax, redistribute excess tax revenue. This is a tax increase that would reduce earnings for workers and drive up prices. It is facing bi-partisan opposition due to its impact on the state budget.

Recommendation: Oppose

Measure name: Measure 119

Policy area: Cannabis

This measure would: Force cannabis businesses to get a labor organization to represent their employees by having them submit a labor peace agreement with their application for a license, and requiring them to notify the government within 10 days if that agreement is terminated for any reason. These businesses would have their existence forcibly tied to the whims of labor unions.

Recommendation: Oppose

SOUTH CAROLINA

Measure name: Citizenship Requirement for Voting Amendment

Policy area: Elections

This measure would: Amend the state constitution to clarify only a U.S. citizen may vote in the state. Taxpayers deserve to be certain that legal citizens are the only ones making votes that impact their tax dollars.

Recommendation: Support

SOUTH DAKOTA

Measure name: Constitutional Amendment F

Policy area: Health care

This measure would: Add an amendment to the state constitution to allow the state to impose a Medicaid work requirement for able-bodied people to receive Medicaid.

Recommendation: Support

Measure name: Constitutional Amendment H

Policy area: Elections

This measure would: Turn primary elections into “jungle primaries”, ending party primaries and sending the top-two vote getters from an open field to the general election. Impacts federal and state elections.

Recommendation: Oppose

Measure name: Initiated Measure 28

Policy area: Taxes

This measure would: Eliminate the state sales tax on groceries.

Recommendation: Support

UTAH

Measure name: State School Fund Distribution Cap Increase Amendment

Policy area: Budget

This measure would: Increase state spending on education by raising annual distributions from the State School Fund from 4% to 5%.

Recommendation: Oppose

Measure name: Constitutional Requirements for Education Funding Amendment

Policy area: Tax

This measure would: Change language in the constitution that requires all income tax revenue and intangible property tax revenue go towards education and children. Under this measure, after spending needs on education were met, additional revenues could be used in a more flexible manner. This restrictive language has limited Utah’s ability to use excess income tax revenue to cut tax rates.

Recommendation: Support

WASHINGTON

Measure name: Initiative 2066

Policy area: Energy

This measure would: Protect families and businesses against state or local restrictions or disincentives affecting natural gas.

Recommendation: Support

Measure name: Initiative 2109

Policy area: Tax

This measure would: Repeal the capital gains excise tax imposed on long-term capital assets by individuals with capital gains over $250,000.

Recommendation: Support

Measure name: Initiative 2117

Policy area: Energy

This measure would: Repeals the Washington Climate Commitment Act (which installed a cap-and-trade program for carbon credits) and prohibits implementation of any cap-and-trade program in the state. Cap-and-trade programs are carbon taxes that impose regressive and damaging burdens – they’re also unpopular.

Recommendation: Support

Measure name: Initiative 2124

Policy area: Health care

This measure would: Allow workers to opt out of the currently mandatory “WA Cares” long-term care program and the payroll tax that funds it.

Recommendation: Support

WISCONSIN

Measure name: Citizenship Voting Requirement Amendment

Policy area: Elections

This measure would: Adds language to the state Constitution clarifying that only U.S. citizens who are 18 years old or older can vote in federal, state, local elections

Recommendation: Support

WYOMING

Measure name: Property Tax on Residential Property and Owner-Occupied Primary Residences Amendment

Policy area: Tax

This measure would: Create a new class of property, “residential real property,” and authorize the state legislature to create an additional subclass of “owner-occupied primary residences, so that these residences could benefit from policies that limit property tax growth or assessments on residences.

Recommendation: Support