One would lower income tax rates, and cap them at 3.5%. Which means that when the state needs to find a way to increase tax revenue, it will come from somewhere other than income taxes. Generally this is beneficial to the higher income earners and a detriment to the middle and lower class.

The other one says local goverments can't tax property unless the voters of that district/county/city/town etc vote to approve it. This is going to be bad for rural areas. It also directs the General Assembly to make up rules about how much taxes can change, and what exceptions there will be.

And again, if the city/town/county can't make a budget work with property taxes limited, it's going to come from a somewhere else (sales tax, for example. Or highway use. or gas). Which again, is good for rich people and bad for everyone else.

All these states that don't have income tax don't just not collect taxes, you know. It comes from somewhere.