On Tuesday November 5, 2019, registered voters in the City of Lowell will be asked the following two questions on their election ballot, pertaining to a proposal regarding a City Income Tax.


Ballot Question
Proposal No. 1

Shall Chapter 9a of the City of Lowell City Charter be added to authorize an excise tax on income for 15 years commencing January 1, 2020?

            YES _____

            NO   _____

 Existing City Charter Provision

There is no existing City Charter provision being abrogated or amended by proposal.

 City Charter Provision If Ballot Question Approved

 CHAPTER 9a. – INCOME TAXATION     

            SECTION 9a-1 – Power to Tax and Administer

            The City shall have the power to assess taxes and levy and collect rents, tolls, and excises.  The City is authorized to levy an excise tax on income in accordance with state law to be used for any lawful purpose and to provide for the administration thereof by ordinance.  Any income tax authorized by this section shall have a duration of January 1, 2020 through December 31, 2034.

Ballot Question
Proposal No. 2

If, and only if, the City of Lowell City Charter is amended to include an excise tax on income pursuant to a vote of the people at the general election to be held on November 5, 2019, shall Section 9.1 of the City of Lowell City Charter be amended to reduce the City property tax levy by 6.7597 mills from the maximum authorization otherwise allowed by the Headlee Amendment, Sections 25 through 33 of Article IX of the State Constitution, during any year beginning with calendar year 2021 that an excise tax on income is in effect in the City?

            YES _____

            NO   _____

Existing City Charter Provision

Section 9.1. - Power to Tax—Tax Limit.      

            The City shall have the power to assess taxes and levy and collect rents, tolls, and excises. The annual ad valorem tax levy shall not exceed that percentage allowed by statute of the assessed value of all real and personal property subject to taxation in the City. 

 City Charter Provision If Ballot Question Approved

 Section 9.1. - Power to Tax—Tax Limit.      

            The City shall have the power to assess taxes and levy and collect rents, tolls, and excises. The annual ad valorem tax levy shall not exceed that percentage allowed by statute of the assessed value of all real and personal property subject to taxation in the City.  Notwithstanding anything to the contrary, during any year beginning with calendar year 2021 that an excise tax on income is in effect in the City, the property tax shall be reduced by 6.7597 mills from the maximum amount otherwise allowed by the Headlee Amendment, sections 25 through 33 of Article IX of the State Constitution.