The Senate Ways & Means Committee held a public hearing yesterday on SJR 8215 (3/5 for taxes or voter approval). Prime sponsor Sen. Braun said he was trying to respond to some of the concerns raised against SJR 8211 (2/3 for taxes) when it was voted on earlier this year and offer a more focused approach while still acknowledging the voters' ongoing support for supermajority for taxes protection. Under SJR 8215 voter approval would be required for all tax increases unless:

• the tax was approved with a 3/5 vote (same constitutional vote requirement for issuing bonds and accessing funds from the Budget Stabilization Account); or
   
• the tax responds to a declaration of emergency approved by the legislature to protect life or public safety (limited to 12 months and in response to a catastrophic event); or
   
• the legislature is modifying or terminating a tax preference reviewed first by the commission established in law that recommended not to continue the preference.

Testifying remotely (can be seen here at 46:03) I said that while it was unfortunate the 2/3 protection was not able to make it through the legislative process for voters to consider, SJR 8215 is a thoughtful approach that still provides a higher threshold for raising taxes as the people have consistently asked for while better harmonizing the vote requirement with the existing supermajority budget restrictions in the state's constitution. 

Among the 20 plus supermajority requirements already in the state's constitution are a 3/5 vote for spending money from the Budget Stabilization Account and 3/5 vote for issuing bonds. The one component currently missing from the state constitution’s fiscal supermajority requirements is additional protection for state taxpayers on tax increases. Ultimately, the legislature should allow the voters to harmonize the existing budget supermajority vote requirements with a tax restriction to complement the current higher threshold required for local tax-levy increases, incurring debt and spending one-time savings.

There are at least 17 states across the country with some type of supermajority requirement for taxes increases. Four of those (Delaware, Kentucky, Mississippi & Oregon) require a 3/5 vote while two (Colorado for all tax increases & Missouri for tax increases above a revenue cap) require voter approval. The other states range from 2/3 to 3/4 requirements. Several of Washington's public employee unions also require a supermajority vote before special assessments can be imposed on union members. 

Some have expressed concern that a supermajority requirement would make it difficult for lawmakers to respond the Supreme Court's McCleary ruling. When considering the proposed tax increases have ranged between $3-5 billion, any legislative tax response to McCleary will probably go before voters either by choice as a referendum or as an initiative no matter what vote threshold lawmakers use. 

Going all the way back to 1979 with Initiative 62, voters have consistently called for a higher threshold to raise taxes. SJR 8215 would provide the people the opportunity to place that requirement in the constitution while aligning the 3/5 with the state's other fiscal supermajority requirements.