KASB looks at supermajority laws in other states

Posted Date: 03/21/2022

By Diego Chavez, KASB Advocacy Intern 

The Senate Tax Committee has advanced a proposed state constitutional amendment – SCR 1620 -- requiring two-thirds majority votes of the House and Senate to create new taxes or to raise existing taxes. If approved by two-thirds of both chambers, the proposal would be placed on the August primary ballot and would only need a simple majority by Kansas voters to pass. The constitutional amendment would take effect July 2023.  

The amendment seeks to add a new section 14 to Article 11 of the Kansas Constitution. The House and Senate would be able to initiate tax rate increases or impose new taxes only with support of 27 of 40 senators and 84 of 125 representatives. A governor could veto such a tax bill, but the House and Senate could override the governor with two-thirds of members in both chambers voting to do so. Currently, tax increases or cuts require a simple majority in the Legislature.  

KASB opposes SCR 1620 because requiring a supermajority rule would make it more difficult to get rid of outdated or unfair tax breaks and more difficult to increase taxes. This, in turn, could make it more difficult to raise funds for schools, which would hinder Kansas students’ ability to access a quality public school education.    

There are 15 states that require a legislative supermajority in both chambers to enact new taxes to increase existing taxes. This supermajority requirement varies by state ranging from a two-thirds majority, three-fifths majority, or even a three-fourths majority. Seven states require a two-thirds majority: Arizona, California, Florida, Louisiana, Missouri, Nevada, and South Dakota. Five states require three-fifths: Delaware, Kentucky, Mississippi, Oregon, and Connecticut. Three states require a three-fourths majority: Arkansas, Michigan, and Oklahoma. 

States such as Colorado can have their legislature raise taxes with a two-thirds majority in emergencies only. All surplus revenues from the tax increase must be refunded to taxpayers within 180 days of the end of the emergency if not spent on the emergency. These tax increases automatically sunset unless approved by the voters at the next election. Opponents of SCR 1620 have pointed to Colorado, stating that the legislature has found it difficult to respond to the changes that their state has seen since it was imposed.  

In Kentucky, a three-fifths majority is required for raising revenue in odd-numbered years only. In even-numbered years, a simple majority is only required.  In 2011, a failed proposal to require a three-fifths majority for tax increases did not pass.  

In Washington, voters approved a ballot measure in 2015 that would have lowered the state sales tax rate from 6.5 percent to 5.5 percent if the legislature didn’t pass a constitutional amendment requiring a two-thirds supermajority to increase taxes. The Washington Supreme Court overturned the measure ruling it unconstitutional for a single ballot measure to address two unrelated subjects.  

 
Sources: 

Bland, Roxanne. “Are State Supermajority Requirements to Enact New Taxes a Good Idea?” Forbes, Forbes Magazine, 10 Apr. 2020, https://www.forbes.com/sites/taxnotes/2020/04/10/are-state-supermajority-requirements-to-enact-new-taxes-a-good-idea/?sh=2c0d73813332 

MacKeller, Erica. “Supermajority Vote Requirements to Pass the Budget.” NCSL, NCSL, 9 Nov. 2018, https://www.ncsl.org/research/fiscal-policy/supermajority-vote-requirements-to-pass-the-budget635542510.aspx 

Press, Associated. “Plan to Make Raising Taxes Harder in Kansas Clears Committee.” KSHB, KSHB, 10 Mar. 2022, https://www.kshb.com/news/local-news/plan-to-make-raising-taxes-harder-in-kansas-clears-committee 

Tyson, Caryn. “SCR 1620 | Bills and Resolutions | Kansas State Legislature.” Kslegislature, Bills & Laws- Kansas 2021-2022 Legislative Session, 2022, http://www.kslegislature.org/li/b2021_22/measures/scr1620/.