In 2026, voters in seven states will decide—or have already decided—13 statewide ballot measures related to property tax policy. Louisiana voters defeated one measure, Amendment 4, on May 16. The remaining 12 measures will appear on the November 3 ballot in Florida, Georgia, Louisiana, North Carolina, Oklahoma, Tennessee, and Wyoming.
Of these measures:
- four relate to property tax exemptions for homeowners;
- three to property tax assessments;
- four to property tax exemptions related to agriculture, business, and other nonresidential uses;
- one to property tax rate authority; and
- one to restrictions on imposing property taxes.
Of the seven states with property tax measures in 2026, two—Florida and Louisiana—have multiple measures. Florida has two: Amendment 3, which would provide a homestead exemption from non-school property taxes, and another measure that would exempt certain agricultural property from property taxes. In Louisiana, voters defeated one measure in May, and five additional property tax measures will appear on the November ballot.
State legislatures referred 12 of the 13 measures to the ballot. The remaining measure, Wyoming Initiative 1, qualified through the citizen initiative process. Initiative 1 would exempt 50% of the assessed value of a homeowner’s primary residence from property taxation.
Of the 13 measures, Tennessee Amendment 2 has received the most campaign contributions. The measure would amend the state constitution to prohibit the legislature from imposing a state property tax. Yes on 2, the campaign supporting the amendment, reported $109,500 in contributions through June 30, 2026. Additional information about campaign finance, endorsements, and polling is available here.
Between 2020 and 2025, voters decided 58 statewide ballot measures related to property taxes. Voters approved 45 measures and defeated 13. The most common property tax ballot measures concerned property tax exemptions for homeowners, with 24 measures.
