NCPA - National Center for Policy Analysis

Supermajorities And Voter Approval Required For Tax Increases

March 10, 1999

Many states are making it harder for their politicians to raise taxes. It's a continuation of the movement that started with California's Prop. 13.

  • Prop. 13 cut property taxes in half and required a two- thirds supermajority of the state legislature to approve future tax increases.
  • Today, 14 states require supermajorities before taxes can be raised.
  • In 1998, Montana became the 15th state to require citizens to approve any tax increase passed by the legislature.
  • Republican governors in New Jersey, Pennsylvania and Michigan are all backing supermajority requirements.

Moreover, at least 15 states are attempting to add a supermajority provision to their constitutions.

At the federal level, a group of Republican and Democratic sponsors are pushing for adoption of their Tax Limitation Amendment -- which would require a two-thirds vote to raise new taxes or increase existing taxes.

Source: Peter Cleary (Americans for Tax Reform), "The Tax Limitation Revolution," Investor's Business Daily, March 10, 1999.


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