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Arizona Two-thirds For Taxes Amendment, Proposition 108 (1992)

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The Arizona Two-thirds For Taxes Amendment, also known as Proposition 108, was a citizen-initiated constitutional amendment on the statewide ballot in Arizona, which was approved in the statewide election on November 3, 1992.

  • This proposed amendment to Article IX requires a two-thirds vote of the legislature for passage and three-fourths vote to override a governor's veto of any legislation increasing state revenue through taxation.[1]

Election results

Arizona Proposition 108 (1992)
Approveda Yes 975,191 71.87%

Official results via: State of Arizona Official Canvass

Text of measure

The text of the ballot read:


Proposed amendment to the constitution by the initiative
Proposing an amendment to the Constitution of Arizona; amending Article IX, Constitution of Arizona, by adding Section 22; relating to public debt, revenue, and taxation.


Amending the Arizona Constitution to require a two-thirds vote of the legislature for passage, and a three-fourths vote to override a governor's veto, of any legislation that would provide a net increase in state revenues through certain changes in taxes, tax rates, tax deductions, fees or assessments.[1][2]

Constitutional changes

Be it enacted by the People of the State of Arizona:
The following amendment of Article IX, Constitution of Arizona, by adding Section 22, is proposed to become valid when approved by a majority of the qualified electors voting thereon and on proclamation of the Governor:
Section 22. Vote required to increase state revenues: application: exceptions
(A) An act that provides for a net increase in state revenues, as described in Subsection B is effective on the affirmative vote of two-thirds of the members of each house of the legislature. If the act receives such an affirmative vote, it becomes effective immediately on the signature of the governor as provided by Article IV, Part 1, Section 1. If the governor vetoes the measure, it shall not become effective unless it is approved by an affirmative vote of three-fourths of the members of each house of the legislature.
(B) The requirements of this section apply to any act that provides for a net increase in state revenues in the form of:
1. The imposition of any new tax.
2. An increase in a tax rate or rates.
3. A reduction or elimination of a tax deduction, exemption, exclusion, credit or other tax exemption feature in computing tax liability.
4. An increase in a statutorily prescribed state fee or assessment or an increase in a statutorily prescribed maximum limit for an administratively set fee.
5. The imposition of any new state fee or assessment or the authorization of any new administrative set fee.
6. The elimination of an exemption from a statutorily prescribed state fee or assessment.
7. A change in the allocation among the state, counties or cities of Arizona transaction privilege, severance, jet fuel and use, rental occupancy, or other taxes.
8. Any combination of the elements described in paragraphs 1 through 7.
(C) This section does not apply to:
1. The effects of inflation, increasing assessed valuation or any other similar effect that increases state revenue but in not caused by an affirmative act of the legislature.
2. Fees and assessments that are authorized by statute, but are not prescribed by formula, amount or limit, and are set by a state officer or agency.
3. Taxes, fees or assessments that are imposed by counties, cities, towns and other political subdivisions of this state.
(D)Each act to which this section applies shall include a separate provision describing the requirements for enactment prescribed by this section.[1]

Note: Deleted language is crossed out, added language is capitalized.


Those in support of the amendment include:[1]

  • Arizona Farm Bureau Federation
  • National Federation of Independent Business/Arizona
  • The Lincoln Caucus
  • IT'S TIME!
  • ENOUGH! Repeal the Tax Increase

Arguments in favor of the amendment include:[1]

  • The proposition will make tax hikes more difficult to pass in what some say is one of the highest taxed states in the nation.


Arguments in opposition of the amendment include:[1]

  • Taxes are increased only in the face of necessity, and this proposition will make raising taxes extremely difficult in emergency situations.
  • In a budget shortfall the state legislature can shift costs to local governments with a majority vote, raising local taxes instead of state taxes.
  • It would cause some politicians to hold out on voting for a tax increase until their spending bills are addressed, effectively raising taxes more.
  • If a tax increase passed with a two-thirds vote, the voters would not be allowed to submit the act to a referendum.

See also

Suggest a link

External links


  1. 1.0 1.1 1.2 1.3 1.4 1.5 State of Arizona 1992 Ballot Proposition voting guide
  2. Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.