 Initiative Petition
The Elections Division received a certified ballot title from the Attorney General on September 30, 2025, for Initiative Petition 2026-051, proposed for the November 3, 2026, General Election.
Caption
Nullifies estate tax, which applies to estates of $1 million plus; prohibits similar local taxes
Chief Petitioners
Kevin L. Mannix, Resident of Salem, OR
Michelle Mhoon, Resident of Salem, OR
Appeal Period
Any registered voter, who submitted timely written comments on the draft ballot title and is dissatisfied with the certified ballot title issued by the Attorney General, may petition the Oregon Supreme Court to review the ballot title.
If a registered voter petitions the Supreme Court to review the ballot title, the voter must notify the Elections Division by completing and filing form SEL 324 Notice of Ballot Title Challenge. If this notice is not timely filed, the petition to the Supreme Court may be dismissed.
Appeal Due
October 14, 2025
How to Submit Appeal
Refer to Oregon Rules of Appellate Procedure, Rule 12.30 or contact the Oregon Supreme Court for more information at 503-986-5555.
Notice Due
1st business day after appeal filed with Supreme Court, 5 pm
How to Submit Notice
Scan and Email: irrlistnotifier.sos@sos.oregon.gov
Fax: 503-373-7414
Mail: 255 Capitol St NE Ste 126, Salem OR 97310
More information is available at www.oregonvotes.gov/irr.
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