Majority and Supermajority Requirements in Legislative Powers over Revenue Increases

State or Jurisdiction	Required to Pass Revenue Increase	Adopted	Referendum or Voter Initiative	Applies To
Alabama	Majority
Alaska	Majority
Arizona	2/3	1992	I	All taxes
Arkansas	3/4	1934	R	All taxes except sales and alcohol
California	2/3	1979	I	All taxes
Colorado	2/3	1992	I	All taxes*
Connecticut	Majority
Delaware	3/5	1980	R	All taxes
Florida	3/5	1971	R	Corporate income tax**
Georgia	Majority
Hawaii	Majority
Idaho	Majority
Illinois	Majority
Indiana	Majority
Iowa	Majority
Kansas	Majority
Kentucky	3/5
Louisiana	2/3	1966	R	All taxes
Maine	Majority
Maryland	Majority
Massachusetts	Majority
Michigan	3/4	1994	R	State property tax
Minnesota	Majority
Mississippi	3/5	1970	R	All taxes
Missouri	2/3
Montana	Majority
Nebraska	Majority
Nevada	2/3 elected	1996	I	All taxes
New Hampshire	Majority
New Jersey	Majority
NewMexico	Majority
New York	Majority
North Carolina	Majority
North Dakota	Majority
Ohio	Majority
Oklahoma	3/4	1992	I	All taxes
Oregon	3/5	1996	R	All taxes
Pennsylvania	Majority Elected
Rhode Island	Majority
South Carolina	Majority
South Dakota	2/3	1978	I	Sales and income tax
South Dakota	Majority Elected	1996	R	All taxes
Tennessee	Majority
Texas	Majority
Utah	Majority
Vermont	Majority
Virginia	Majority
Washington	2/3	1993	I	All taxes***
West Virginia	Majority
Wisconsin	Majority
Wyoming	Majority

Notes:

* Tax increases automatically sunset unless approved by the voters at the next election.

** The constitution limits the corporate income tax rate to 5 percent 3/5 vote needed to increase beyond 5 percent.

*** Tax increases producing revenue that do not exceed the spending limit must be approved by 2/3 legislative vote; tax increases that produce revenue over the limit, must be approved by 2/3 legislative majority and by the voters.

Source: National Conference of State Legislatures, Legislative Budget Procedures A Guide to Appropriations and Budget Processes in the States, Commonwealths and Territories, December 1997; and Council of State Governments, The Book of the States, 2003, Volume 35.

States with Supermajority Requirements to Pass Revenues Increases

Posted March 2006.
Email statetax-info@ncsl.org for more information.
Visitor counts for this page.