60% Vote Requirement for Ballot Initiatives to Increase or Expand Taxes Amendment
Summary
This ballot measure would require that ballot initiatives that would increase or expand taxes receive at least a 60% majority vote to pass as law.
Under the state constitution, initiative laws are required to achieve a simple majority in the election (greater than 50% of the vote) in order to pass and become law. This ballot measure would create an exception to the simple majority requirement for citizen initiatives. In cases of certain tax-related initiatives, the measure must achieve a 60% supermajority in the election to pass and become law.
Not all tax-related initiatives would be required to achieve a 60% supermajority at the election. The supermajority requirement in the ballot measure would apply only if an initiative meets any of the following criteria:
- the initiative creates a new tax;
- the initiative expands an existing tax to include items or transactions that were not previously subject to the tax under state statute;
- the initiative increases an existing tax rate;
- the initiative alters a property tax rate, causing it to decrease less than it otherwise would under state statute.
Measure Text
Article VI, Section 1 [Power vested in Senate, House, and People.]
(1) The Legislative power of the State shall be vested in:
(a) a Senate and House of Representatives which shall be designated the Legislature of the State of Utah; and
(b) the people of the State of Utah as provided in Subsection (2).
(2) (a) (i) The legal voters of the State of Utah, in the numbers, under the conditions, in the manner, and within the time provided by statute, may:
(A) initiate any desired legislation and cause it to be submitted to the people for adoption upon a majority vote of those voting on the legislation, as provided by statute; or
(B) require any law passed by the Legislature, except those laws passed by a two-thirds vote of the members elected to each house of the Legislature, to be submitted to the voters of the State, as provided by statute, before the law may take effect.
(ii) Notwithstanding Subsection (2)(a)(i)(A), legislation initiated to allow, limit, or prohibit the taking of wildlife or the season for or method of taking wildlife shall be adopted upon approval of two-thirds of those voting.
(iii) Notwithstanding Subsection (2)(a)(i)(A), initiated legislation that is subject to a vote that occurs after November 1, 2026, shall be adopted upon approval of at least 60% of those voting on the legislation if the initiated legislation includes:
(A) the imposition of a new tax;
(B) an expansion of an existing tax to include additional items or transactions subject to the tax;
(C) an increase in an existing tax rate; or
(D) for a property tax, a change to the tax rate that causes the tax rate to decrease less than it would under current law.
(b) The legal voters of any county, city, or town, in the numbers, under the conditions, in the manner, and within the time provided by statute, may:
(i) initiate any desired legislation and cause it to be submitted to the people of the county, city, or town for adoption upon a majority vote of those voting on the legislation, as provided by statute; or
(ii) require any law or ordinance passed by the law making body of the county, city, or town to be submitted to the voters thereof, as provided by statute, before the law or ordinance may take effect.
Resources
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