Ten ballot measures concerning property taxes are on the ballot in eight states in 2024. Nine of the measures will appear on the Nov. 5 ballot, while one, in Louisiana, will be decided on in December. All ten measures were referred to the ballot by the states’ legislatures.

• Four ballot measures in three states—Colorado, New Mexico, and Virginia—concern property taxes for veterans.
• Two measures, in Florida and Georgia, concern the homestead property tax exemption.
• The other measures concern a property tax refund in Arizona, a personal property tax exemption in Georgia, the separation of classes of property for taxation in Wyoming, and property tax sales in Louisiana.

During even-numbered years since 2014, there were an average of nine property tax measures on the ballot.

November 5:

Arizona Proposition 312 would amend state law to allow for property owners to apply for a property tax refund in certain circumstances, including if the city or locality in which the property is located does not enforce laws regarding illegal camping, loitering, obstructing public thoroughfares, panhandling, public urination or defecation, public consumption of alcoholic beverages, and possession or use of illegal substances.

Colorado Amendment G would expand the property tax exemption for veterans with a disability to include veterans with individual unemployability status as determined by the U.S. Department of Veterans’ Affairs. The amendment was projected to allow an additional 3,400 veterans to claim the property tax exemption who would otherwise be ineligible.

• On Sept. 4, Advance Colorado withdrew two property tax initiatives it had already qualified from the Nov. 2024 ballot following a compromise deal with the state legislature. Initiative 50 would have limited property tax revenue growth to 4% annually, requiring statewide voter approval for any revenue retention above the cap. Initiative 108 would have lowered property tax valuation assessment rates for residential property to 5.7% and 24% for commercial property.

Florida Amendment 5 would provide for an annual inflation adjustment for the value of the homestead property tax exemption that applies to non-school taxes. In Florida, every primary residence is eligible for a $25,000 homestead exemption, which exempts that amount from all taxes. Another $25,000 homestead exemption is applied on a homestead’s value between $50,000 and $75,000, which exempts that amount from all taxes except school district taxes.

Georgia Referendum A would increase the personal property tax exemption in state law from $7,500 to $20,000. The exemption excludes all property owned by a taxpayer within a county (except motor vehicles, trailers, and mobile homes) with a fair market value of $20,000 or below from taxation. Georgia Amendment 1 would amend the state constitution to provide for a local option homestead property tax exemption and allowing a county, municipality, or school system to opt out of the exemption.

New Mexico voters will decide on Amendment 1, which would extend the disabled veteran property tax exemption to all disabled veterans (or their widows or widowers) in proportion to their federal disability rating, and Amendment 2, which would increase the property tax exemption for honorably discharged members of the armed forces or their widows or widowers from $4,000 to $10,000 beginning in tax year 2024.

Virginia voters will decide on a constitutional amendment to change language in the Virginia Constitution regarding property tax exemptions for veterans and surviving spouses to say died in the line of duty rather than killed in action. The line of duty determination would come from the U.S. Department of Defense.

In Wyoming, a constitutional amendment is on the ballot that would make residential real property as a fourth, separate, class of property and authorizing the legislature to create a subclass of residential property for owner-occupied primary residences, which could be assessed at a different rate from other property in the residential property class.

December 7:

On Dec. 7, Louisiana voters will decide on a constitutional amendment to remove certain property tax sale provisions from the state constitution and require the state legislature to instead address property tax sale provisions in state law. Currently, the state constitution allows the state legislature to postpone tax payments in cases of overflow, general conflagration, general crop destruction, or other public calamity. The amendment would change this to allow the state legislature to postpone property tax payments when an emergency is declared by the governor or a parish president under the Louisiana Homeland Security and Emergency Assistance and Disaster Act.

2024 ballot measures:

As of September 19, 2024, 160 statewide ballot measures have been certified for the ballot in 41 states for elections in 2024.

• On November 5, voters in 41 states will decide on 147 statewide ballot measures.
• On December 7, voters in Louisiana will decide on four constitutional amendments.
• Earlier in 2024, voters in five states decided on nine ballot measures. Voters approved five and rejected four of these measures.

From 2010 to 2022, the average number of statewide ballot measures in an even-numbered year was 161.