2008 Ballot Proposition Guide
Issued by Secretary of State Jan Brewer

Proposition 100

Official Title

An Initiative Measure

Proposing an amendment to article ix of the Arizona constitution by adding a new section 24 relating to a prohibition of any new real property sale or transfer tax in Arizona.

 

Text of Proposed Amendment

Be it enacted by the People of the State of Arizona:

1. Article IX, Section 24, Constitution of Arizona is proposed to be added as follows if approved by the voters and on proclamation of the Governor:

ARTICLE IX, SECTION 24, PROHIBITION OF NEW REAL PROPERTY SALE OR TRANSFER TAXES

THE STATE, ANY COUNTY, CITY, TOWN, MUNICIPALITY OR OTHER POLITICAL SUBDIVISION OF THE STATE, OR ANY DISTRICT CREATED BY LAW WITH AUTHORITY TO IMPOSE ANY TAX, FEE, STAMP REQUIREMENT OR OTHER ASSESSMENT, SHALL NOT IMPOSE ANY NEW TAX, FEE, STAMP REQUIREMENT OR OTHER ASSESSMENT, DIRECT OR INDIRECT, ON THE ACT OR PRIVILEGE OF SELLING, PURCHASING, GRANTING, ASSIGNING, TRANSFERRING, RECEIVING, OR OTHERWISE CONVEYING ANY INTEREST IN REAL PROPERTY. THIS SECTION DOES NOT APPLY TO ANY TAX, FEE, OR OTHER ASSESSMENT IN EXISTENCE ON DECEMBER 31, 2007.

2. The Secretary of State shall submit this amendment to the voters at the next general election as provided by Article XXI of the Arizona Constitution.

 

Analysis by Legislative Council

Proposition 100 would amend the Arizona Constitution to prohibit the state or any county, city, town or other political subdivision of the state from directly or indirectly imposing any new tax, fee or other assessment on the sale, purchase, transfer or other conveyance of any interest in real property (such as homes and other real estate). This proposed measure would not affect any tax, fee or other assessment in existence prior to this year.

 

Fiscal Impact Statement

State law requires the Joint Legislative Budget Committee (JLBC) Staff to prepare a summary of the fiscal impact of certain ballot measures. Proposition 100 is not estimated to have a direct state or local fiscal impact. The proposition prohibits the imposition of new fees or taxes on the sale or transfer of real property after December 31, 2007. No such new fee or tax has been enacted since that date. The level of foregone revenues cannot be predicted in advance as it would depend on the specific details of a particular tax proposal.

 

Arguments "For" Proposition 100

As the Chairman and Treasurer of the Protect Our Homes Initiative, we urge all Arizonans to vote YES for Proposition 100, a cause we truly believe in - protecting our families and businesses from a damaging real estate sales or transfer tax on our homes or property.

A real estate sales or transfer tax is both unfair to Arizonans and bad fiscal policy for our economy. Since home and property owners already pay annual property taxes, an additional tax, levied at the time people buy, sell or even transfer ownership of their home into a legal trust or to a family member, would be double taxation. Proposition 100 will protect the equity that people have worked so hard to build in their homes and property, equity that would be negatively impacted by the increased costs associated with a real estate sales or transfer tax. Further, our initiative will help keep housing affordable in Arizona by preventing a rise in closing costs and will allow more Arizonans and their families to purchase a home or property while protecting those living on a fixed or low income.

Protecting families and businesses from double taxation and keeping housing affordable is good for Arizonans and for our economy. We are proud to serve this initiative as the Chairman and Treasurer because we truly believe the Protect Our Homes Initiative is the right thing for you and the right thing for Arizona. Please join us in voting YES on Proposition 100 to protect our communities from unfair real estate sales or transfer taxes.

Frank Dickens, Chairman, Protect Our Homes, Phoenix

Craig Sanford, Treasurer, Protect Our Homes, Phoenix

Paid for by "Protect Our Homes”

 

As an Arizona homeowner since 1974 and a current candidate for the Pima County Board of Supervisors, I strongly support this initiative to prohibit any new sales tax on our homes and property.

It's a matter of government fiscal accountability. There's no amount of money that a financially irresponsible administration cannot spend. Voters must monitor how carefully our elected officials use the dollars they've already been given. Our enormous state budget deficit and record levels of spending in Pima County in recent years make it clear that these folks don't deserve even more of our hard-earned cash.

It's common for spendthrift governments to waste money or to underfund their mandated responsibilities and then cry to taxpayers for more financing. For example, although road maintenance is a top mandate for all Arizona counties, Pima County "puts NO general fund money toward maintenance." (Arizona Daily Star, 5-18-2008) This is absurd.

Governments collect windfalls on our homes each year in the form of property taxes. Now they're contemplating additional taxation to make beleaguered taxpayers bail them out of their financial mess.

Don't allow it. The answer is responsible spending, not higher taxes.

A demand for more money typically indicates that government has failed to live within its means. Families and individuals can't legally reach into their fellow citizens' pockets in tight fiscal times. Overspending governments shouldn't be allowed to do it either. With real estate sales dropping, new taxes will serve only to further depress the economy and put home purchases farther out of reach, especially for first-time buyers. Vote YES to approve Prop 100. Stop all levels of Arizona government from being even more wasteful with your taxes.

Barney Brenner, Tucson

 

Argument In Favor of the Protect Our Homes Initiative

On behalf of the Arizona chapter of Americans for Prosperity (www.aztaxpayers.org), we encourage all Arizona taxpayers to vote YES on the Protect Our Homes Initiative to protect working Arizonans and their families from a harmful real estate sales or transfer tax. Too often, governments in other states have used a real estate sales or transfer tax as a new source of revenue to balance bloated budgets. Once this type of tax is put in place, no matter how low the rate is in the beginning, it always ends up being raised. The results are substantial increases in fees for real estate closing.

In Arizona, we already pay multiple taxes and fees on our homes, making a real estate sales or transfer tax a form of double (or triple) taxation, which we can all agree is wrong. Further, a real estate sales or transfer tax would add yet another layer to the costs of closing. That would decrease your equity and damage your ability to sell your home. That would hurt everyone in Arizona. Our state economy is already in a recession, and a real estate sales or transfer tax would make that situation even worse by hurting our state's economic growth. We believe that it is vital to protect home buyers from a real estate sales or transfer tax, so again, we urge all Arizona taxpayers to vote YES on Prop 100, the Protect Our Homes Initiative.

Chad Kirkpatrick, Arizona Chairman, Americans for Prosperity, Phoenix

Thomas Jenney, Arizona Director, Americans for Prosperity, Phoenix
Paid for by "Americans for Prosperity"

 

The Arizona Tax Revolt strongly urges a YES VOTE on Proposition 100.

The Arizona Tax Revolt www.ArizonaTaxRevolt.org has been fighting for lower property taxes since 2006. Though this measure will not reduce existing property taxes, since today there isn't a real estate transfer tax, it will assure that a real estate transfer tax can never be collected. This measure takes us a step closer to a predictable and affordable property taxation system.

The Arizona Tax Revolt met with and was instrumental in convincing the Arizona Association of Realtors to champion this initiative which effectively precludes a transfer tax on the sale of real property.

The state faces significant fiscal challenges due in large part to overspending. Without this important taxpayer protection it is likely that government will enact new taxes on real estate sales. These taxes could be as much as a full year's property tax bill, or even higher merely for the privilege of a rubber stamp upon recordation of the transfer of ownership. A transfer tax would further reduce property values and the equity in our homes.

Everyone knows that the property taxation system is in need of an overhaul. With your support between now and 2010 the Arizona Tax Revolt will bring about a long overdue reduction in your property taxes. After all there is no reason why your taxable valuation and tax bill should increase due to real estate price inflation and unrestrained property tax levy increases. The 2 percent levy limit has worked well for primary taxing entities and must be expanded to keep secondary taxes and our property tax bills in check.

Please join us and Vote YES!!!

Marc Goldstone, Chairman, Arizona Tax Revolt in support of C-13-2008, Bullhead City
Paid for by "Arizona Tax Revolt in support of C-13-2008"

 

Vote YES on Proposition 100 and protect your property from another tax.

This initiative would prohibit any transfer or sales tax on the sale of real property including your home, business, farm, ranch or rental property. Since Arizona does not currently have such a tax, there are no fiscal impacts on government. This initiative simply removes the temptation of government to enact it. We view these types of taxes, particularly on your business, farm, ranch or rental property as a form of triple taxation - a path we wish to avoid in Arizona for real property owners already paying their fare share through property, capital gains and income taxes.

Kevin Rogers, President, Arizona Farm Bureau, Gilbert

Jim Klinker, Chief Administrative Officer, Arizona Farm Bureau, Gilbert

Paid for by "Arizona Farm Bureau"


Arizona Chamber of Commerce & Industry Urges YES Vote on Protect Our Homes

As Chairman-Elect and President of the Arizona Chamber of Commerce and Industry, we understand that voting YES on the Protect Our Homes initiative will provide the strongest form of protection possible from a real estate sales or transfer tax. Such a tax would affect both big and small businesses as well as individuals and families. Because home and business owners already contribute to the state through annual property taxes, an additional tax would be double taxation. We think we can all agree this is unfair and is not the type of smart, fiscal policy we need to stimulate the Arizona economy. In fact, a real estate sales or transfer tax would do just the opposite by creating barriers to home and property ownership, stifling growth and job creation, and making it harder for businesses to succeed in Arizona. As businessmen and family men, we want to make sure that such a tax never becomes a reality. We are voting YES on Protect Our Homes to ensure that Arizona businesses and families are never harmed by such a damaging tax.

Glenn Hamer, President & CEO, Arizona Chamber of Commerce and Industry, Phoenix

Don Robinson, Chairman-Elect, Arizona Chamber of Commerce and Industry, Phoenix

Paid for by "Arizona Chamber of Commerce and Industry"

 

Prohibit Double Taxation NOW!

A "Yes" vote on Proposition 100, the "Protect Our Homes" citizen's initiative, will prohibit the state, county, or city from double taxing your home or business facility through a real estate transfer tax. A real estate transfer tax is essentially a new sales tax that is assessed on your home or business when the property is sold or transferred from one party to another.

VOTE YES on Prop 100, the "Protect Our Homes" citizen's initiative because:

1. Real estate sales or transfer taxes are regressive and therefore higher for lower income households;

2. Real estate sales or transfer taxes are discriminatory as they single out one type of asset - real estate - while similar taxes are rarely applied to financial assets, such as stocks and bonds;

3. A real estate sales or transfer tax will make Arizona less attractive for commercial recruitment by major companies in light of the higher cost of new and existing housing resulting from a real estate sale or transfer tax as the availability of quality affordable housing is often an important factor in site selection decisions; and

4. A real estate sales or transfer tax on commercial property would reduce not only the amount of companies wanting to relocate to Arizona but also the number of office and industrial projects built providing jobs for Arizonans.

At a time when property taxes are increasing for most Arizonans along with record home foreclosures, now is the time to act to prohibit this type of double taxation. Please vote "Yes" on Prop 100, the "Protect Our Homes" citizen's initiative.

Tim Lawless, President, Arizona Chapter of NAIOP, Phoenix

Chris Toci, Chairman of the Board, Arizona Chapter of NAIOP, Paradise Valley

Paid for by "Arizona Chapter of NAIOP"

 

The Arizona Contractors Association urges voters to Protect Our Homes and vote YES on Proposition 100.

Arizonans have experienced a rollercoaster ride in the housing market. Valuations roared up to new heights only to come back to earth in a steep plunge that is only now bottoming out.

Homeowners are uneasy with the value of their single largest investment falling by 10 percent, 20 percent or even more.

The last thing we need during an economic slowdown and uncertainty is the threat of new taxes on those very same homes.

Voters know our state's budget deficit continues to grow. We also know that every time the budget is "balanced" another option is removed between us taxpayers and a possible tax increase.

By voting YES on Proposition 100, we will ensure that politicians can't balance the budget through a real estate transfer tax on our homes.

Passing Proposition 100 will support the value of our homes and promote the recovery of the depressed housing market in Arizona.

A recovering housing market with increase home values meaning a stronger economy and more jobs.

A YES vote on Proposition 100 Protects Our Homes and Promotes a Strong Economic Recovery.

The Arizona Contractors Association (ACA) is a non-profit 501(c)6 business trade organization that has been in existence for over 50 years. ACA is strictly a state association whose membership consists of residential and commercial general contractors, subcontractors of various trades, material suppliers, developers, architects and engineers. Our mission is to provide corporate, political and civic leadership in the Arizona construction industry for the benefit of our companies, employees and communities.

Brett A. Jones, Vice President of Operations, Arizona Contractors Association, Phoenix

Jeffery M. Hall, General Counsel & Director, Arizona Contractors Association, Phoenix

Paid for by "Arizona Contractors Association”

 

Arizona Cattlemen's Association Letter in Support of Proposition 100; the Protect Our Homes Initiative

The Arizona Cattlemen's Association (ACA) supports a YES vote on Proposition 100. Arizona's ranch and beef producing families care for thousands of acres of open space in Arizona. Arizona's ranch and beef producing families already pay property and death taxes on these precious lands. We urge voters to vote YES on Proposition 100 to stop bureaucrats from confiscating even more of the value of our ranches, farms and homes. By voting YES voters will stop government from imposing an additional real estate sales tax on our lands. A YES vote will help us continue to produce the most affordable food supply in the world. Vote YES on Proposition 100.

Tom Chilton, President, Arizona Cattle Growers' (ACGA) Association, Phoenix

Scott Schill, President, Arizona Cattle Feeders' (ACFA) Association, Phoenix

Paid for by "Arizona Cattlemen's Association"

 

Steve Pierce Letter in Support of Proposition 100; the Protect Our Homes Initiative

As a life long steward of ranch lands in Arizona I enthusiastically endorse Proposition 100. My family has received conservation awards for going above and beyond to protect the land and wildlife. My family already pays property taxes each and every year on our ranch. We are also asked to pay the death tax when the ranch is passed on from one generation to the next. Why should my family have to pay an additional real estate sales tax when we transfer or sell these beautiful ranch lands to the next generation? A real estate transfer tax would be a tax on open space. Let's stop real estate transfer taxes. Vote YES on Proposition 100.

Steve Pierce, Prescott
Paid for by "Arizona Cattlemen's Association"

 

As a former Governor of Arizona and lifelong advocate of the citizens of Arizona, I am voting YES on the Protect Our Homes Initiative. A real estate sales or transfer tax will make it even more difficult to buy and sell our homes or property by raising closing costs. Further, it will drastically harm opportunities for affordable housing in Arizona, which is a crucial component in sustaining our communities. Arizonans deserve the opportunity to purchase a home without being penalized with a form of double taxation. This is not good for families and it is not good for the economy. By voting YES, I am making a clear and conscious decision to support the citizens of this state who currently own, or hope to someday own, a home or start a business in the Valley of the Sun, along our borders, or in our historical neighborhoods across the state. Without any foreseeable benefits to families and businesses, a real estate sales or transfer tax will impede on the ability to maintain a healthy and strong Arizona, and that is why voting YES is so vital to the success of our community. Vote YES with me to Protect Our Homes, our families, our businesses, and our communities here in Arizona.

Rose Mofford, Former Governor of Arizona, Phoenix

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008”

 

As an Arizonan, a homeowner, and a member of a family-owned company whose presence in Arizona has endured since 1932, I am voting YES on the Protect Our Homes Initiative. Affordable housing for Bashas' members, my family, and the community at large is a vital part of maintaining healthy, sustainable growth here in Arizona. Simply, a real estate sales or transfer tax is not the solution for affordable housing nor does it benefit local businesses who own property. A real estate sales or transfer tax will not only hinder the ability of fixed and low income families to purchase homes, but it will also hurt local businesses in their real estate and property transactions. By voting YES on Protect Our Homes, we will ensure that more Arizonans have the ability to purchase homes and property without the negative effects of double taxation. Arizona is a place where families have had, and should continue to have, the opportunity to create generations of homeowners and family owned businesses. This is the Arizona I know and love, the Arizona that provided my family with the opportunity for success and growth, and this is the Arizona I hope we want to preserve for future generations. A real estate sales or transfer tax, in my opinion, does not preserve the Arizona way of life; that is why I am voting YES on the Protect Our Homes Initiative to protect our families from a real estate sales or transfer tax.

I earnestly solicit your support on behalf of this proposition.

Eddie Basha, Chandler

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

As a former Chairman of the Tucson Metropolitan Chamber of Commerce and Member and President of the Arizona Board of Regents, and as a founding Member and Director of Southern Arizona Leadership Council, I understand the dynamics of the Arizona economy, business and the greater community. I personally urge the voters of Arizona to vote YES on the Protect Our Homes Initiative. A YES vote will have the effect of protecting all Arizonans from the harmful effects of a real estate sales or transfer tax. Such a tax is unnecessary since all Arizona homeowners and businesses already pay annual property taxes. An additional tax in the form of a real estate sales or transfer tax would be double taxation. This type of tax is just wrong, and is not good for our economy, our businesses or our families. It would place an additional and unneeded burden that would make it difficult for both our businesses and families to flourish in this already slow economy. This hurts everyone in Arizona. I am voting YES on the Protect Our Homes Initiative to keep Arizona business and families strong and protect our community against the damaging effects of a real estate sales or transfer tax.
John F. Munger, Munger Chadwick, P.L.C., Tucson
Paid for by "Protect Our Homes (AAR) In Support of C-18-2008”

 

As a member of the Arizona Senate and the Chairman of the Commerce and Economic Development Committee, I enthusiastically endorse proposition 100, the Protect Our Homes Initiative. Protecting Arizonans from the negative effects of a real estate sales or transfer tax is necessary in order to ensure our economy remains strong. Additional taxation will cause great harm to our economy by making it more expensive to purchase or sell a home or business. This tax will discourage economic development by punishing investment in new business locations at a time when Arizona needs to attract new jobs to our community. New taxes would put Arizona at a competitive disadvantage while competing for those high paying jobs every state wants to attract. Making it more expensive to buy and sell homes would also add to the crisis we are experiencing in the housing market. Arizona's economy is already hurting as a result of a weak housing market. Any additional taxes would make its recovery much more difficult.

Voting "yes" on the Protect our homes initiative will ensure that new taxes cannot be imposed by the State or local governments. It is one of the most important votes you will be casting this November. The Protect our Homes initiative will protect our homes, our jobs and our economy.

Please join me in voting yes on Proposition 100.

Barbara Leff, State Senator, Legislative District 11, Paradise Valley
Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative will keep both families and businesses strong in Arizona. As a member of the Arizona State Senate and a fourteen year member of the tax writing committee, I understand the importance of sound tax policy for Arizona's economy. The real estate sales or transfer tax is not good tax policy for our state. We already pay annual taxes on our homes and property, so an additional tax would simply burden families and businesses during a time of economic uncertainty. A real estate transfer tax could damage affordable housing opportunities for struggling families living on a low or fix income. We should not be stifling economic growth and making it harder for families and businesses to succeed with an unfair tax that makes no sense for our economy or community. A real estate sales or transfer tax is bad fiscal policy and will do nothing to encourage growth and sustainability in Arizona. I am voting YES on the Protect Our Homes Initiative to make sure we stop this tax before it starts.

Ken Cheuvront, State Senator, Legislative District 15, Phoenix

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008”

 

Please vote YES on Proposition 100. The Protect Our Homes Initiative protects families, homeowners and businesses from a tax increase. Real estate sales or transfer taxes make no sense for Arizonans or our economy. A real estate sales or transfer tax would be collected when you buy, sell or even transfer ownership of your home or property into a legal trust or to a family member. Since every home and business owner already pays annual property taxes, a transfer tax is a form of double taxation. Why would we make it harder and more expensive to buy a home at a time when our housing market is already struggling? As a state senator, I know that enacting such a tax would be poor fiscal policy and bad for Arizona, and that is why I am voting YES on proposition 100 in order to permanently protect our family and economy from the damaging effects of a real estate sales or transfer tax.

Jim Waring, State Senator, Legislative District 7, Phoenix

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008

 

As a member of the Arizona House of Representatives, I am Voting YES on Proposition 100, to support the Protect Our Homes Initiative which is to protect Arizona home owners and businesses, both big and small, from a real estate sales or transfer tax. A real estate sales or transfer tax would place an additional tax burden on homes or businesses, especially small and family-owned businesses. Since all home owners and businesses already pay annual property taxes, an additional tax would be a form of double taxation - something that is unnecessary and wrong. The last thing we need in this current economy is to stifle business growth and job creation in Arizona. The state should not balance their budgets on the back of hardworking Arizonans who work tirelessly to provide for their families and their future and in turn stimulate our economy. I am voting YES on the Protect Our Homes Initiative to protect Arizona and I urge you to do the same.

John Nelson, State Representative, Legislative District 12, Litchfield Park

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

As a retired Major General with the Arizona National Guard I understand the importance of affordable housing in Arizona - especially for our veterans and military personnel. I know the difficulties many of our veterans and military personnel face trying to get settled in a new life and a new career. A real estate sales or transfer tax would make it that much harder to start that life on the right foot by decreasing affordable housing opportunities and making it more difficult to buy and sell homes in Arizona. Further, such a tax would not only affect our veteran community and military personnel, but it would also affect the most vulnerable populations in our state. Home ownership is synonymous with the American Dream. We should be doing everything we can to help everyone attain that dream instead of building barriers against it. I am voting YES on the Protect Our Homes Initiative to ensure that Arizona and our veteran community are protected from a real estate transfer tax.

Donald L. Owens, Former Adjutant General for Arizona National Guard, Fountain Hills

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

As a former State Senator and a proud Arizonan, I wholeheartedly endorse the Protect Our Homes Initiative. Protecting Arizonans from the negative effects of a real estates sales or transfer tax is imperative to keeping our state's economy strong, encouraging the growth of business, and helping individuals and families achieve their dream of homeownership. Everyone in Arizona - both individuals and businesses - already pay annual taxes on their home or property, so adding an additional tax is burdensome and equates to double taxation. Further, a real estate sales or transfer tax would damage the equity that people have worked hard to build in their home or business. It is a lose-lose situation no matter how you look at it. A real estate sales or transfer tax is bad for you, your family, the economy, and Arizona. I am voting YES on the Protect Our Homes Initiative to protect our present and future from a real estate sales or transfer tax.

Thomas Patterson, Paradise Valley

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on Proposition 100, Protect Our Homes, will keep the Arizona economy and community healthy and strong by protecting our citizens from the damaging effects of a real estate sales or transfer tax. As the former mayor of Phoenix, I believe that an additional tax on our homes and property is bad for both business and our families. We need to have fiscal policies that allow our businesses to grow and keep housing affordable to protect those living on a fixed or low income. Since both businesses and homeowners already pay annual property taxes, a real estate sales or transfer tax is a form of double taxation and makes no fiscal sense. Such a tax does nothing but adds an unnecessary burden and damages the equity that businesses and homeowners have worked hard to build. I am voting YES on the Protect Our Homes Initiative and I encourage all Arizonans to do the same.

Paul Johnson, Phoenix

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

As a member of the Arizona Housing Finance Authority, I am voting YES on the Protect Our Homes Initiative to ensure that a real estate sales or transfer tax never becomes a reality in Arizona. Having been a professional in the housing market for 37 years, I firmly believe that a real estate sales or transfer tax is not the type of tax policy we need for a healthy economy or community in Arizona. This tax would dramatically increase the cost of buying and selling a home, negatively impacting families living on a low or fixed income. Hurting our already limited affordable housing opportunities and disqualifying people from homeownership does not help to build cohesive, thriving communities and does nothing to boost our economy. Further, for those who already own a home, a real estate sales or transfer tax would greatly damage the equity they have spent a lifetime building, which can have drastic effects on retirement and savings. Lastly, protecting Arizonans from a real estate sales or transfer tax will allow homeowners to continue to transfer ownership of their home or property into a legal trust or to another family member without being penalized with a tax. Vote YES on the Protect Our Homes Initiative to keep fairness in Arizona's tax policies and help keep our community strong.

Arthur Crozier, ABR, CRS, GRI, Pinetop

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

As a school board member I know the financial limits teacher's face in our inflationary economy. Many teachers, and others, will find it difficult to ever afford a home if what amounts to a sales tax is put on home sales. A tax on the American dream is just wrong. A "YES" vote will prevent this tax from being imposed on the people of Arizona. Stop the growth of taxes, fees, and charges. Vote "YES" to Protect Our Homes!

Kimberly Owens, Avondale

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

As a teacher, I am voting YES on the Protect Our Homes Initiative to guard our education system by protecting teachers, students and Arizonan families from a real estate sales or transfer tax. A real estate sales or transfer tax would greatly affect affordable housing opportunities in our communities, making it harder to attract the best quality teachers to come live and work in Arizona. Additionally, our education system already suffers from insufficient funding. In fact, Arizona is currently ranked 49 out of 50 states in funding per student. Since money for public schools comes, in large part, from property taxes, the extreme underfunding of our schools is a result of the lagging economy and more importantly the slow real estate market. Imposing a real estate sales or transfer tax in Arizona ensures that an even smaller number of people will be able to afford to purchase new homes, and therefore decreases the total amount of sales in the real estate market. Such a tax could have a dramatic affect on the amount of money the Arizona public school system receives. I support Arizona's public education system and that's why I support the Protect Our Homes Initiative.

Nicholas Lodato, Phoenix

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

I am voting YES on the Protect Our Homes Initiative to protect my home and yours from a real estate transfer tax. A home is often the biggest and most important asset a person has in their lifetime - and it runs synonymous with the American Dream. A real estate transfer tax would be a dangerous threat to that dream. Because we already pay multiple taxes and fees on our homes, a real estate transfer tax would further burden us by adding on one more significant cost we will have to pay at closing- it is double taxation! In this depressed economy, the double taxation of Arizona's citizens would make it even harder for people and families to buy and sell their homes by increasing costs. Families should be afforded the opportunity to own a home and build equity in their homes - to invest in their American dream - rather than forcing them to hand over their hard work to government and give up on that dream.

Carla R. Bowen, Pinetop

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

I am Voting YES on proposition 100, the Protect Our Homes Initiative, to say no to a real estate sales or transfer tax in Arizona to ensure that we have affordable housing for those living on a low or fixed income. Protecting Arizonans from the harmful effects of a real estate sales or transfer tax will shield the most vulnerable members of our community. In our current economy, this is not the time to add burdens to those already struggling to survive. According to the US Bureau of Economic Analysis, Arizona's average per person income grew by the smallest percentage in the United States in 2007. Further, according to the Department of Commerce, Arizona lost 26,000 manufacturing jobs and 23,700 construction-related jobs in the 12 months through February 2008. These statistics do not paint a pretty picture. As a community and as a state, we need to ensure that we are doing everything possible to help lower income Arizonans succeed - including keeping housing affordable. By increasing housing costs, a real estate sales or transfer tax would disproportionally affect lower income Arizonans and make it next to impossible for them to own a first home or buy or sell a home in this harsh market. That is not something I am willing to accept and that is why I am voting YES on the Protect Our Homes Initiative.

Jose Rivero, Peoria

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

I am voting YES on the Protect Our Homes Initiative in order to ban real estate transfer taxes in Arizona. While we currently do not have a real estate transfer tax it is important to be proactive to stop such a tax before it starts. With the national real estate tax average ranging from .1 percent to 2.2 percent of closing costs, a real estate transfer tax in Arizona could add anywhere from $1,000-$20,000 on to the closing costs of your home! In this slow market a real estate transfer tax would prohibit many first-time homebuyers, families, and those on a fixed income from buying a home. This hurts both sellers AND buyers and is bad for Arizona.

Melissa L. Clayton, Sierra Vista

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

I am voting YES on the Protect Our Homes Initiative because the last thing we need in Arizona is an additional tax burden. The Protect Our Homes Initiative will protect Arizonans from a real estate transfer tax - a tax that would be collected when you buy, sell or transfer ownership of your home, land or commercial real estate. Our economy is burdened enough; adding another tax on homeowners - especially when we already pay multiple taxes and fees on our homes is irresponsible and will have a devastating affect on the Arizona community and economy. According to the US Bureau of Economic Analysis, Arizona's average per person income grew by the smallest percentage in the US in 2007. Further, according to the Department of Commerce, Arizona lost 26,000 manufacturing jobs and 23,700 construction-related jobs in the 12 months through February according to the Department of Commerce. This is not an economy that needs an additional tax that would make it harder to buy or sell your home. Rather, we should be making it easier for families, first time homebuyers, and those with lower incomes to achieve homeownership and build equity by ensuring that they will never have to fact the burden of a real estate transfer tax.

Robert Zazueta, Sierra Vista

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

I am voting YES on the Protect Our Homes Initiative to ensure that everyone in Arizona - from families, to first time homebuyers, to seniors are able to afford and build equity in their homes and property. A real estate transfer tax is collected when you sell or transfer ownership of your home, land or commercial real estate. By banning real estate transfer taxes, we protect Arizonans against its harmful effects and making it possible for everyone to enjoy the benefits of homeownership. In the already slowing market, a real estate transfer tax would make it more difficult to buy or sell homes or property by increasing the costs to those buying and selling homes or property. A real estate transfer tax will make our already costly homes even more expensive. It will affect individuals living on a fixed or low income the most as higher closing costs effectively price many people out of the housing market.

Margie O'Campo Castillo, Phoenix

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on Protect Our Homes is crucial to prevent the double taxation of our home, land and/or commercial real estate through real estate transfer taxes. Taxing our home sales would be excessive and unfair. The fact is that all home and properties are already aggressively taxed through annual property taxes. Placing an additional tax at the time of sale or transfer means that homebuyers or sellers are taxed a second time. This unfair real estate transfer tax is an additional tax that will cut into your retirement pension and savings, and damage the equity you spent a lifetime building. With homeowners' equity at a 50-year low, according to the latest Federal Reserve Bank report, a real estate transfer tax is the last thing Arizonans need. This is why, I am voting YES on the Protect Our Homes Initiative to end real estate transfer taxes before they start and I urge you to do the same.

Cliff Potts, Payson

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative is essential in protecting Arizona families and home owners. Under the current economy, the foreclosure rates in the Arizona are among the highest in the nation, contributing to a hurting economy. The real estate transfer tax in most states is exempt during foreclosure. Since Arizona has such a high foreclosure rate, the state would not bring in additional revenue from homes foreclosed upon, thereby imposing a penalty tax to law abiding citizens that paid mortgages for selling their homes. The real estate transfer tax unfairly imposes a burden upon citizens in Arizona because in the current economy, the majority of property transfers in the state are due to foreclosure and not a typical sale.

Susan L. Abdallah, Casa Grande

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative is imperative to protecting Arizona from real estate transfer taxes. Because a real estate transfer tax is collected at closing, it would place a detrimental burden on the lower income that typically spends a larger percentage of their income on their home. Under the slow economy and bad housing market, lenders have labeled much of Maricopa County as a "declining market", meaning buyers must put down an additional 5 percent to their down payment in cash. It will not be long before this trend spread and affects the rest of Arizona. Coming up with several tens of thousands of dollars for a down payment is not feasible for many people, especially since most have little or no equity in their current homes. Adding on an extra closing cost through a real estate transfer tax, prices out many young families and potential first time homeowners from the housing market. With a significant decrease in the number of first time buyers, the demand for home buying will decrease in already ailing market, ensuring that the Arizona economy will further plummet.

Gary T. Best, Tucson

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative protects your constitutional right to maintain your property. The real estate transfer tax destroys your property rights. As a homeowner, you paid your property taxes and paid the value of your home, thereby making your home your property as protected by the United States Constitution. Under your fundamental property right, you possess the rights to use or sell your home as you choose. The real estate transfer tax gives your property rights to the Government to make more money off of your property and assets, making you pay the bill. That is why I support the Protect Our Homes Initiative.

Delores Manwar, Scottsdale

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative will protect you from the damaging effects of a real estate transfer tax and will protect the equity you have worked hard to build in your home. A real estate transfer tax is a state or local government imposed tax this is collected when you sell or transfer ownership of your home, land or commercial real estate - they would even apply to the transfer of your home or property into a legal trust. The additional tax on your home is double taxation! All homes and properties are already taxed through annual property taxes. Whether you are a first time homebuyer, a middle-income family, or a senior on a fixed income, an additional tax at the time of sale or transfer, guarantees homebuyers are taxed second time which is unfair and hurts everyone.

Holly Mabery, Cornville

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative protects our senior citizens and their assets. The real estate transfer tax will work to prohibit Arizona's seniors from life-long commitments and trusts to transfer property to family member. The real estate transfer tax imposes a penalty upon our seniors and their families left behind by imposing a double tax on property when transferred within the family. Our State's most valued and respected citizens should not be penalized for their contributions to the state by unfairly imposing a tax on their property remaining within the same family ownership. I support Arizona's seniors and that's why I support the Protect Our Homes Initiative.

Kenneth Motta, Yuma

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

 

Voting YES on the Protect Our Homes Initiative will protect ALL Arizonans from the damaging effects of a real estate transfer tax. A real estate transfer tax is collected when you buy, sell or transfer your home, land or property. This additional cost would be a great detriment to the Arizona economy as it would further burden an already slow housing market and hurt Arizona's business. Migration to Arizona from other states decline 34 percent last year. The Blue Chip report attributed the decline in migration to Arizona and other states to difficulty selling homes - something that would be further damaged by a real estate transfer tax, which would add additional closing costs. Further, according to Arizona State University's Realty Students Department, valley-wide, sales of existing homes fell 24 percent last year - the lowest level of activity since 1997. This is bad for families and business. We must act now to do what we can to maintain home affordability and help our families and businesses grow and flourish. That is why I am doing my part by voting YES on the Protect Our Homes Initiative.

Tina Totty, Rio Rico

Paid for by "Protect Our Homes (AAR) In Support of C-18-2008"

Arguments "Against" Proposition 100

 

Argument Against PROP 100

No New Home Tax

Arizona is facing a new reality, one that includes fast-paced growth and a drastic need to expand infrastructure for millions of new residents. The state of Arizona will grow to more than 18 million, from its current population of 6 million, over the next 30 years. No New Home Tax, or PROP 100, is an attempt to tie the hands of Arizona's elected officials as they determine the best way to grow Arizona into the future.

It is clear that Arizona is too reliant on taxes that do not produce consistent revenue in tough economic times. The current down turn in the economy has caused the state a $2.2 billion deficit, and Arizona does not have a viable solution. PROP 100 will change the constitution of Arizona to protect real estate corporations and developers. Changing our constitution to protect wealthy special interests will cripple our state's ability to support the needs of a growing state.

The Arizona Education Association opposes this initiative because it will have long-term damaging effects on public education. A vote in opposition is a step toward a stronger economy and high-quality services, including great public schools and universities, quality transportation, and health care needed in the 21st century knowledge-based economy, and funded by a sound and equitable system of taxation. Support means that we fall farther behind our development goals, dragged down by deteriorating services and poor amenities funded by a revenue system that is characterized by inequitable taxes and structural deficits extending far into the future. The Arizona Education Association requests that you vote NO on PROP 100.

John Wright, President, Arizona Education Association, Phoenix

Andrew Morrill, Vice-President, Arizona Education Association, Phoenix

Paid for by "Arizona Education Association"

 

ARGUMENT AGAINST C-18-2008:

Vote NO!

At the State of Arizona level, there is no such tax-revenue source, and any new tax-revenue source requires a super-majority of two-thirds vote by each Arizona legislative house and the Governor's signature. If the Governor vetoes any new tax-revenue bill, then the Legislature must muster a three-quarters vote in each Arizona legislative house to override the veto to enact the new tax-revenue law.

At the County-City-Local levels, which are the closest form of representative government that we have, these local representatives should not have their hands tied if future conditions require that all sources of revenue are available. Local officials feel the heat of being ousted from office when they infuriate the voters.

This proposal says, "Let's bind society's hands more, and put off-limits a potential revenue quill in our social contract quiver. Even if desperately needed, we will keep it off-limits."

Vote NO!

In the 1970's, the State of Arizona revenue sources were relatively diversified with about 30 percent sales taxes, 30 percent income taxes, 30 percent federal transfer funds, and about 10 percent from everything else. Because of tax cuts for businesses and the wealthy during the 1990s through today, Arizona's revenues are non-diversified: 50 percent sales tax, 30 percent income tax, and 20 percent federal transfers

Why are Arizona's revenue finances in horrible shape? We are dependent on the cyclical sales tax. Arizona's social contract with its citizens can only be carried out by its representatives when government has a variety of tax sources and responsible spending.

This proposal stomps on social equity and social justice by shifting the cost of government from businesses and the wealthy to middle and low income citizens. We should all shoulder our share!

Vote NO!

Bradley K. Vandermark, Phoenix

 

Ballot Format

Proposition 100

Proposed Amendment to the Constitution

By the Initiative Relating to Real Property

OFFICIAL TITLE

PROPOSING AN AMENDMENT TO ARTICLE IX OF THE ARIZONA CONSTITUTION BY ADDING A NEW SECTION 24 RELATING TO A PROHIBITION OF ANY NEW REAL PROPERTY SALE OR TRANSFER TAX IN ARIZONA.

DESCRIPTIVE TITLE

PROHIBITS STATE, COUNTY, CITY, TOWN, MUNICIPAL OR OTHER STATE POLITICAL SUBDIVISION FROM IMPOSING ANY NEW TAX, FEE, OR OTHER ASSESSMENT ON THE SALE, PURCHASE, TRANSFER, OR OTHER CONVEYANCE OF ANY INTEREST IN REAL ESTATE AFTER DECEMBER 31, 2007.

 

A "yes" vote shall have the effect of prohibiting any new tax, fee, or other assessment on the sale, purchase or other conveyance of real estate after December 31, 2007. Yes

A "no" vote shall have the effect of retaining the current law, which allows taxes on the sale or transfer of real estate. No

 

 The Ballot Format displayed in HTML reflects only the text of the Ballot Proposition and does not reflect how it will appear on the General Election Ballot.
Spelling, grammar, and punctuation were reproduced as submitted in the "for" and "against" arguments.

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JANICE K. BREWER
Arizona Secretary of State

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© September 2008