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laws in 2003. The $ 2.3 million judgment against Oregon
Taxpayer's United severely hurt Sizemore's ability to put measures on the ballot. The fraud allegations also led to the passage of Measure 26 in 2002, which prohibits the payment of signature gatherers on a per-signature basis, and was approved
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Tax activists generally claim that Oregon's government is wasteful and inefficient, arguing that the government could do better with less. They often highlight programs that they feel are unnecessary. Opponents of the tax revolt argue that passing tax decreases via ballot measure leads to
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In 2000, Don McIntire helped place
Measure 8 on Oregon's ballot, which would have limited state spending to 15 percent of personal income for the previous biennium. Measure 8 was defeated by a margin of 43.5% to 56.5%. However, in the same election Oregonians enshrined the so-called
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rule, in which local tax levies could only pass in minor elections when voter turnout surpassed half of the registered voters. In
November 1996, Measure 47 was passed by the Oregon voters 52.3% to 47.7%. Problems with the legal wording of Measure 47 caused the
456:, a Republican lawmaker from Bend, was the main author of the “kicker” tax rebate and the later successful effort to place it in the Oregon Constitution. He is the former House majority leader and as of 2024, Senate Minority Leader.
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which passed 62% to 38%. Oregon is the only state with a”kicker.” Originally sent to taxpayers as a check, it is now returned as a credit toward state income tax returns. In 2024, the “kicker” will be a record $ 5.6 billion.
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funding to the state. Instead of property taxes, funding had to come from the
General Fund. Oregon does not have a sales tax, so money had to be drawn from the General Fund - primarily via the state income tax).
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514:, which attempted to cap the annual rate at which property taxes could rise. This was partly to moderate fast growing house prices in Portland. Measure 47 also instituted Oregon's
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short-sighted policy making, in which voters are enticed to vote with the revolt by lower tax bills and without thinking about the budget problems caused by reduced revenues.
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Measure 5 also equalized school funding throughout the state, which meant that schools in rural areas benefited while schools in
Portland saw budgets reduced.
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that limits the supply of developable land. Others observe that the situation was much more complex, pointing to the loose monetary policy pursued by
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to voters in 1997, which clarified
Measure 47. During a special election in May 1997, Measure 50 was approved by the voters 55.7% to 44.3%.
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The tax revolt manifested itself in a series of budget battles in the Oregon
Legislature about school funding, the
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The leaders of the tax revolt include Don McIntire, president of the
Taxpayer Association of Oregon, and
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Sizemore's group ran into legal problems in 2002. Sizemore sparked the ire of several public employees
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919:"Oregon's massive kicker is spurring a fresh look at the state's unique tax rebate law - OPB"
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which advocates for lower taxes. This movement is part of a larger anti-tax movement in the
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832:"Official Results State Measure No. 50, May 20, 1997: Statewide Special Election"
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area. Some attribute this home price inflation to an influx of population in the
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987:. Oregon Business Council Public Finance Task Force. April 15, 1998. p. 16
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811:"Official Results, State Measure No. 47, November 5, 1996 General Election"
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leadership in the legislature clashed repeatedly over budget priorities.
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50:. Statements consisting only of original research should be removed.
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and reducing their political power. The unions responded with the
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with a series of initiatives aimed at reducing public employee
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Anti-tax activists defeated two proposals in 2003 and 2004 (
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414:. The tax revolt, carried out in large part by a series of
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Embattled anti-tax advocate Bill
Sizemore under fire again
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874:"November 7, 2000 General Election State Measure No. 86"
895:"Constitutional quirks are Oregon's political potholes"
853:"November 7, 2000 General Election State Measure No. 8"
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Will anti-tax initiatives sweep the states this fall?
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968:"November 5, 2002 General Abstract of Voters"
786:"A Brief History of Oregon Property Taxation"
460:National context and the passage of Measure 5
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1972:Land Conservation and Development Act (1973)
1018:Oregon Territory program on the tax revolt
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66:Learn how and when to remove this message
1993:Death with Dignity Act (1994 Measure 16)
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758:"Nov. 6, 1990: Voters approve Measure 5"
618:Notable figures in the Oregon tax revolt
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982:"A Vision For Public Finance In Oregon"
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944:"Sizemore sees his troubles doubled"
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701:(tax increase referendums, passed)
410:which began with the enactment of
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1977:Measure 37 (2004) & 49 (2008)
1044:from October 1994 Reason magazine
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756:Zusman, Mark (November 4, 2014).
679:(tax increase measures, defeated)
484:metro, which is surrounded by an
282:Automated payment transaction tax
2042:Measures 47 (1996) and 50 (1997)
1729:Oregon Constitutional Convention
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495:Measure 5 shifted the source of
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422:, has reshaped the debate about
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146:Generation-skipping transfer tax
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1195:1980 eruption of Mt. St. Helens
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464:Oregon voters placed limits to
426:and public services in Oregon.
1881:List of Oregon ballot measures
1843:(mandatory minimum sentencing)
1014:Taxpayer Association of Oregon
942:Hamilton, Don (May 13, 2003).
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791:. Oregon Department of Revenue
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712:List of Oregon ballot measures
161:Internal Revenue Service (IRS)
1:
2079:Alcoholic beverages in Oregon
1909:(homosexuality and education)
1205:Rajneeshee assassination plot
717:
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246:State and local tax deduction
91:Taxation in the United States
1823:Topics in Oregon legislation
1038:The Great Tax Revolt of 1994
899:www.oregoncapitalinsider.com
603:Oregon Education Association
601:by signature gatherers, the
472:in 1990 with the passage of
412:Proposition 13 in California
298:Efficient Taxation of Income
7:
2124:Background, further reading
1200:Rajneeshee bioterror attack
876:. Oregon Secretary of State
855:. Oregon Secretary of State
834:. Oregon Secretary of State
813:. Oregon Secretary of State
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640:Timeline of ballot measures
399:is a political movement in
166:Internal Revenue Code (IRC)
46:the claims made and adding
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2136:Direct democracy in Oregon
1654:Lewis and Clark Expedition
1116:Roll On, Columbia, Roll On
1033:Fund Oregon's Future Today
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699:Measures 66 and 67 (2010)
2069:Compulsory Education Act
1902:Oregon Citizens Alliance
1185:Florence whale explosion
732:"Who Will Stop This Man"
444:Americans for Tax Reform
356:United States portal
224:State and local taxation
186:Constitutional authority
81:This article is part of
1719:Donation Land Claim Act
1218:Willamette Valley Flood
595:Voter Education Project
440:Oregon Taxpayers United
116:Alternative minimum tax
2151:Oregon ballot measures
1847:Measure 40 (1996) etc.
1752:Lewis & Clark Expo
1456:Native peoples history
1165:Lewis & Clark Expo
657:(legislative referral)
610:by voters 75% to 25%.
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313:Hall–Rabushka flat tax
2094:Drug policy of Oregon
1388:Abigail Scott Duniway
1127:Willamette Industries
538:
486:urban growth boundary
416:citizens' initiatives
338:Border-adjustment tax
2044:(adjusted Measure 5)
1858:Elections and voting
1829:Crime and sentencing
1772:Rajneeshee Bioattack
1674:Hudson's Bay Company
948:The Portland Tribune
293:Competitive Tax Plan
1699:Executive Committee
1664:Pacific Fur Company
1631:Cascadia Megathrust
1295:David B. Frohnmayer
470:Oregon Constitution
323:Taxpayer Choice Act
2182:Taxation in Oregon
2177:Politics of Oregon
2131:Oregon legislature
2103:Influential people
2089:Cannabis in Oregon
2038:(landmark tax law)
1998:Oregon Health Plan
1836:Capital punishment
1290:George Chamberlain
1180:Columbus Day Storm
545:Oregon Health Plan
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521:Oregon Legislature
274:Federal tax reform
31:possibly contains
2172:History of Oregon
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2141:Oregon government
2053:Measure 97 (2016)
2048:Kicker tax rebate
1967:Beach Bill (1967)
1897:Same-sex marriage
1849:(victims' rights)
1841:Measure 11 (1994)
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1689:Champoeg Meetings
1684:Methodist Mission
1616:Willamette Valley
1601:Pacific Northwest
1513:History of Oregon
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1433:Steve Prefontaine
1413:Ursula K. Le Guin
1335:Maurine Neuberger
1310:Nan Wood Honeyman
1175:Lookout Air Raids
1122:Meier & Frank
1110:Centennial Tokens
1080:history of Oregon
693:Measure 59 (2008)
687:Measure 48 (2006)
683:Measure 41 (2006)
677:Measure 30 (2004)
673:Measure 28 (2003)
667:Measure 86 (2000)
655:Measure 50 (1997)
651:Measure 47 (1996)
531:Later legislation
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121:Capital gains tax
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738:. Archived from
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261:State tax levels
231:State income tax
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109:Federal taxation
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1398:Matt Groening
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430:Major figures
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29:This article
27:
18:
17:
2084:Bicycle Bill
2030:
2007:Minimum wage
1871:Vote-by-mail
1776:
1694:Oregon Trail
1669:Fort Astoria
1659:Fort Clatsop
1611:Celilo Falls
1574:Reservations
1418:Hall S. Lusk
1393:James A. Fee
1340:Norma Paulus
1254:Harbor Drive
1249:Fort Stevens
1239:Celilo Falls
1209:
1158:
1094:
1041:
989:. Retrieved
976:
962:
951:. Retrieved
947:
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926:. Retrieved
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902:. Retrieved
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878:. Retrieved
868:
857:. Retrieved
847:
836:. Retrieved
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815:. Retrieved
805:
793:. Retrieved
765:. Retrieved
761:
740:the original
735:
726:
612:
607:racketeering
584:
573:
560:
542:
510:
502:
494:
466:property tax
463:
452:
438:, leader of
433:
393:
391:
236:Property tax
62:
53:
30:
2110:Loren Parks
1986:Health care
1939:Solar power
1924:Bottle bill
1917:Environment
1876:Term limits
1782:New Carissa
1767:Bottle Bill
1438:Jack Ramsay
1408:Phil Knight
1368:Terry Baker
1330:Wayne Morse
1278:Politicians
1244:Copperfield
1211:New Carissa
1105:Bottle Bill
923:www.opb.org
629:Loren Parks
420:referendums
156:Payroll tax
2166:Categories
2031:Tax revolt
1944:Coal power
1934:Wind power
1890:Gay rights
1777:Tax Revolt
1428:Bill Naito
1383:Gert Boyle
1361:Oregonians
1315:Tom McCall
1095:Tax revolt
991:2008-05-17
953:2007-01-20
928:2024-01-21
904:2024-01-21
880:2008-05-17
859:2008-05-17
838:2008-05-17
817:2008-05-17
718:References
580:Measure 30
576:Measure 28
568:Measure 86
556:Republican
525:Measure 50
512:Measure 47
507:Measure 47
446:headed by
396:tax revolt
211:Resistance
151:Income tax
136:Excise tax
131:Estate tax
40:improve it
2017:25 (2002)
2013:36 (1996)
2011:Measures
1734:Modoc War
1724:Statehood
1529:Nez Perce
1403:Ken Kesey
1214:oil spill
1100:Governors
634:Tim Knopp
474:Measure 5
454:Tim Knopp
241:Sales tax
44:verifying
2024:Taxation
1954:Land use
1704:Portland
1534:Kalapuya
706:See also
695:(failed)
669:(kicker)
663:(failed)
591:pensions
554:and the
549:Governor
523:to send
482:Portland
478:Portland
308:Flat tax
141:Gift tax
83:a series
1762:Vanport
1641:Pioneer
1564:Bannock
1549:Klamath
1544:Chinook
1539:Takelma
1269:Vanport
1078:Modern
468:in the
405:western
394:Oregon
328:USA Tax
303:FairTax
251:Use tax
206:Evasion
201:Protest
181:History
38:Please
1744:Modern
1569:Umpqua
1559:Shasta
1554:Molala
1521:Native
1227:Places
1159:Oregon
1150:Events
1088:Topics
1023:Part 2
1020:Part 1
587:unions
564:kicker
497:school
401:Oregon
1593:Early
1359:Other
985:(PDF)
795:6 May
789:(PDF)
767:6 May
599:fraud
424:taxes
288:9–9–9
196:Court
1157:USS
797:2020
769:2020
685:and
675:and
578:and
418:and
392:The
1027:m3u
42:by
2168::
2015:,
1040::
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777:^
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85:on
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