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Election 2026

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Issue record

Taxes

In short

Aaron Ford has said he will not raise taxes. Danielle Ford's Ballotpedia survey and filing-day interview list no tax position. Joseph Lombardo's campaign pledges no new taxes and a yearly back-to-school sales tax holiday. On the record, Lombardo vetoed a 2023 bill and signed a 2025 one, both letting Clark County keep raising its existing fuel tax without a public vote; a business tax cut his campaign cites came automatically under a 2015 law.

Campaign positions

What each campaign says.

Aaron D. Ford

Has said he will not raise taxes.

Danielle Ford

No position found in her Ballotpedia survey or filing-day interview. A campaign site in her name has one, but we have not confirmed the site is hers.

Joseph Lombardo

No new taxes, plus a yearly sales tax holiday around back-to-school time.

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Evidence timeline

What the record shows.

  1. Occurred May 19, 2025

    campaign position

    Joseph Lombardo: Not comparable yet

    He vetoed no-public-vote fuel-tax indexing in 2023, then signed a 2025 law allowing a two-thirds commission vote until 2036, after which voters decide. Neither created a tax.

    Read the full check

    Full detail

    His platform says he will keep his commitment to no new taxes. On June 1, 2023, he vetoed AB 359, which would have let Clark County keep raising its fuel taxes each year after 2026 by a county commission vote instead of the public vote the law called for. His veto letter said voters should decide. On May 19, 2025, he signed AB 530, which also replaces the 2026 public vote: the increases continue if two-thirds of the county commission approve them by the end of 2026. Increases after 2036 need voter approval. Limit: Neither bill created a new tax. Both were about whether an existing fuel tax can keep rising each year without a public vote.

  2. Occurred Sep 30, 2022

    official action

    Joseph Lombardo: Record does not bear out the claim

    His campaign says he lowered the Modified Business Tax rate by 15%. The rate did fall about 15%, from 1.378% to 1.17%, on July 1, 2023. But a 2015 state law cut it automatically because tax collections ran high. The Department of Taxation made that finding on September 30, 2022, before he took office. Limit: The cut took effect in his first year as governor. We found no bill he signed that changed the rate.

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Sources12 source records

How we use sources

  1. 2026 Nevada Election Guidehttps://thenevadaindependent.com/article/2026-nevada-election-guide

    The Nevada Independent · Reviewed Sep 23, 2026

    Candidate positions as reported by the paper. Used for Aaron D. Ford's stated position on taxes and for what Joseph Lombardo's spokesperson said about corporate home buyers.

    original reporting

    For: Aaron D. Ford: campaign position

  2. Danielle Fordhttps://ballotpedia.org/Danielle_Ford

    Ballotpedia · Reviewed Sep 23, 2026

    Carries her own answers to Ballotpedia's 2026 candidate survey. Also lists her campaign website and her campaign Facebook, X, Instagram and YouTube accounts.

    candidate statement

    For: Danielle Ford: campaign position

  3. Who's running? Nevada 2026 candidate filinghttps://thenevadaindependent.com/article/whos-running-nevada-2026-candidate-filing-period-opens

    The Nevada Independent · Published Mar 2, 2026 · Reviewed Sep 23, 2026

    Filing-week live coverage, first published March 2, 2026. The entry dated March 12, 2026 reports an interview with Danielle Ford.

    original reporting

    For: Danielle Ford: campaign position

  4. Danielle Ford for Nevadahttps://daniellefornevada.com/

    Danielle Ford campaign · Reviewed Sep 23, 2026

    Listed as her campaign site on Ballotpedia and BallotReady. It has no 'Paid for by' line, and no official record links it to her yet, so this desk does not quote it.

    candidate statement

    For: Danielle Ford: campaign position

  5. Governor Lombardo's visionhttps://www.endorse.joelombardofornv.com/vision/

    Lombardo for Governor · Reviewed Sep 23, 2026

    Platform page, signed 'Paid For By Lombardo for Governor'.

    candidate statement

    For: Joseph Lombardo: campaign position; Joseph Lombardo: Not comparable yet

  6. AB 359 (2023), Clark County fuel tax increaseshttps://www.leg.state.nv.us/App/NELIS/REL/82nd2023/Bill/FillSelectedBillTab?selectedTab=Overview&billKey=10263

    Nevada Legislature · Published Jun 1, 2023 · Reviewed Sep 25, 2026

    Bill digest: would have let Clark County keep its yearly fuel tax increases after 2026 by commission vote instead of a public vote. Vetoed June 1, 2023.

    official legislative record

    For: Joseph Lombardo: Not comparable yet

  7. Veto message for AB 359 (2023) (document)

    Office of the Governor (filed with the Nevada Legislature) · Published Jun 1, 2023 · Reviewed Sep 25, 2026

    His letter of June 1, 2023 giving his reasons for the veto. A scanned image; read by OCR.

    official office record

    For: Joseph Lombardo: Not comparable yet

  8. AB 530 (2025), Clark County fuel tax increaseshttps://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/FillSelectedBillTab?selectedTab=Overview&billKey=12821

    Nevada Legislature · Published May 19, 2025 · Reviewed Sep 25, 2026

    Bill history: filed by the Assembly Committee on Growth and Infrastructure; approved by the Governor May 19, 2025, Chapter 6.

    official legislative record

    For: Joseph Lombardo: Not comparable yet

  9. AB 530 (2025), enrolled text (document)

    Nevada Legislature · Reviewed Sep 25, 2026

    The version sent to the governor. Its digest says the yearly increases can continue if two-thirds of the county commission approve them by December 31, 2026, in place of the 2026 public vote.

    official legislative record

    For: Joseph Lombardo: Not comparable yet

  10. Delivering Results for Nevadahttps://www.joelombardofornv.com/results

    Lombardo for Governor · Reviewed Sep 23, 2026

    The campaign's list of what it says he has done as governor.

    candidate statement

    For: Joseph Lombardo: Record does not bear out the claim

  11. Revenue Reference Manual, 2025 (document)

    Legislative Counsel Bureau, Fiscal Analysis Division · Reviewed Sep 23, 2026

    Explains that the Department of Taxation's September 30, 2022 finding triggered the 2015 law (SB 483, NRS 360.203) that cut the Modified Business Tax rate on July 1, 2023. Dated January 2025.

    official legislative record

    For: Joseph Lombardo: Record does not bear out the claim

  12. Modified Business Taxhttps://tax.nv.gov/tax-types/modified-business-tax/

    Nevada Department of Taxation · Reviewed Sep 23, 2026

    Rate history: 1.378% cut to 1.17% on July 1, 2023.

    official office record

    For: Joseph Lombardo: Record does not bear out the claim

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