Mitchell County voters would weigh sales tax for homeowner tax breaks

The measure would give eligible residents a county property tax exemption tied to sales tax proceeds. It covers homestead property in Mitchell County's special district and county taxes only. It applies only to property within the district and may be added to other homestead exemptions. The exemption would require a two-thirds vote in both legislative chambers and approval by more than half of county voters casting ballots. A resident must apply unless they received a county homestead exemption for the same home in the prior tax year and remain eligible. After approval, it renews while the home remains their homestead and they remain eligible; they must report when they become ineligible. The exemption would apply to tax years beginning January 1, 2027, through December 31, 2039. The 1 percent sales tax would run from January 1, 2028, through December 31, 2037.

The measure would put a 1 percent local sales tax and related property tax exemption to a countywide vote. Mitchell County voters would decide whether to approve the tax and exemption. If more than half of votes cast favor the measure, its main provisions would take effect January 1, 2027. If voters reject it or the election is not conducted as required, those provisions would not take effect and the measure would be repealed 365 days after the election date. The election is scheduled for the Tuesday after the first Monday in November 2026.