Eight states voted on tax-related ballot measures. Read through the gallery to see if voters approved or rejected them.

Arizona

PASSED: Proposition 207 legalizes recreational marijuana sales to adults 21 and older, and subjects those sales to a 16% excise tax in addition to the usual state and local sales taxes. TOO CLOSE TO CALL: Proposition 208 creates a new top marginal individual tax rate of 8% on taxable income above $250,000 for single filers and $500,000 for joint filers, raising their tax rate from 3.50% currently.

Downtown Tucson (Photo: Shutterstock)

California

TOO CLOSE TO CALL: Proposition 15 repeals existing limits on property tax increases — enacted in 1978 with Proposition 13 — for business properties only. Properties worth less than $3 million and land used for agriculture would be exempt.

San Francisco cable cars (Photo: Shutterstock)

Colorado

PASSED: Amendment B repeals the Gallagher Amendment, which limits residential property taxes to 45% of the statewide property tax base, and allows the state legislature to freeze property tax assessment rates at the current rates of 7.15% for residential property and 29% for non-residential property with the ability to cut future tax assessment rates. PASSED: Proposition 116 cuts the state income tax rate from 4.63% to 4.55% for individual and corporate taxpayers, retroactive to Jan. 1, 2020. PASSED: Proposition EE raises the cigarette tax from $0.84 per pack to $1.94 in 2021 with additional hikes in 2024 and 2027.

Denver's downtown convention center (Photo: Shutterstock)

Illinois

DEFEATED: The Graduated Income Tax Amendment removes a constitutional requirement for a flat income tax, allowing the legislature to create a more progressive structure. If approved, a 7.99% tax rate will be levied on all income for single taxpayers earning more than $750,000 and joint filers earning more than $1 million, which the legislature already approved. Marginal tax rates for other taxpayers earning more than $250,000 would also increase from the current 4.95% flat tax.

Chicago River in downtown (Photo: Shutterstock)

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Montana

PASSED: 1-190 legalizes the sale of recreational marijuana for adult residents 21 and older and taxes those sales at 20% of the retail price.

Glacier National Park (Photo: Shutterstock)

New Jersey

PASSED: Question 1 amends the state constitution to legalize the recreational use of marijuana for adults 21 and older. Sales would be subject to the state’s 6.625% sales tax, but local governments could enact an additional 2% tax.

Boat on Atlantic City’s Beach (Photo: Shutterstock)

Oregon

PASSED: Measure 108 raises the tax on cigarettes from $1.33 to $3.33 per pack, doubles the tax cap on cigars to $1 per cigar and allows for a new state tax on vaping products equal to 65% of the wholesale price.

Paris Woods in Portland (Photo: Shutterstock)

South Dakota

PASSED: Amendment A legalizes the use of marijuana for those 21 and older and imposes an excise tax of 15% on those sales.

Mount Rushmore in Keystone (Photo: Shutterstock)

For voters in several states, this election was not just about choosing a president and members of Congress. It also was a time to weigh in on ballot questions that could raise taxes in their states.

Ballot questions are not unusual, but this year with states struggling to raise revenues because of the economic impact of the COVID-19 pandemic, many focused on raising tax revenues. The taxes raised aim to help fund schools as well as veteran, drug addiction and other programs and to build up general coffers.

Check out the slideshow above, based on information from the Tax Foundation, Ballotpedia and other sources, to learn about tax questions on the ballot this year — questions that could affect  your own clients — and if they passed or were defeated. 

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