Cantonal referendum "Portable tax date for everyone"
The cantonal referendum Popular initiative “Portable tax date for everyone” was a referendum in the Swiss canton of Lucerne that took place on March 12, 2000. The content of the vote was to change the date by which state and municipal taxes are to be paid.
Background and content
Until 1996, state and municipal taxes were due in the canton of Lucerne until December 31st. This has been changed since 1997 to September 30th. In 1998, the then Freedom Party of Switzerland (FPS), today's Auto Party, submitted the “Portable Tax Date for All” initiative to set the payment deadline back to the previous date of December 31. The reason given by the FPS was that particularly low-income families were driven into financial difficulties, as they were often dependent on the 13th month's wage to pay taxes. The Lucerne government council rejected the initiative, which resulted in a referendum after legislation. The government council rejected the initiative because:
- large cost savings of around CHF 10-15 million for the canton (due to lower interest expenses) would be impossible.
- in 1997 and 1998 in which the earlier payment deadline was already in effect, no change in payment practice was noted. As of September 30, about 80% of taxes had been paid, which was similar to prior to 1997.
- Even in individual cases for taxpayers who cannot meet the September deadline for financial reasons, default interest of less than 100 francs is incurred in most cases with a rate of 5% by December 30th. These are hardly a major burden for the taxpayer.
Voting result
The turnout was an average of 45%. With 55%, the initiative in the Hochdorf office achieved the highest percentage of yes votes. The Entlebuch office was the only office to vote against the initiative (46% yes-votes). The proposal was just accepted with a 52% yes vote.
| Office | Voting participation | Yes (number) | No (number) | Yes (percent) | No (percent) | adoption |
|---|---|---|---|---|---|---|
| Entlebuch | 44.45% | 2,608 | 3'008 | 46.44% | 53.56% | No |
| Hochdorf | 49.16% | 10,286 | 8,144 | 55.81% | 44.19% | Yes |
| Lucerne | 45.93% | 25,391 | 22,267 | 53.28% | 46.72% | Yes |
| Sursee | 44.77% | 8,932 | 8,683 | 50.71% | 49.29% | Yes |
| Willisau | 43.03% | 6'477 | 6,329 | 50.58% | 49.42% | Yes |
| Total (5) | 45.54% | 53,694 | 48'431 | 52.58% | 47.42% | Yes |