States With A Supermajority Requirement to Raise Taxes

State	Type /Enactment	Initiative/ Referendum	Details
AZ	Constitutional 2/3	Initiative	Article 9 Section 22 of the Arizona State Constitution requires that 2/3 of both houses of the general assembly vote affirmatively for any tax increase. This includes all taxes as well as any imposition of new taxes, and any statutorily administered state fee or new state fee.
AR	constitutional 3/4 enacted 1934	Referendum	Under Amendment 19 to the Arkansas Constitution there is a ¾ majority requirement in order to raise certain taxes is required. The 1934 law only applies to property, excise, privilege and personal taxes. Therefore, any imposition of new taxes, or increase in post-1934 taxes, such as sales taxes enacted in the 1940s, only requires a simply majority vote.
CA	constitutional 2/3 enacted 1979	Initiative	Article 13 Section 3 of the California State Constitution requires a two-thirds majority vote by the legislature in order to pass any tax increases.
CO	constitutional 2/3 enacted 1992	Initiative	Article 10, Section 20 of the Colorado State Constitution mandates a 2/3 supermajority requirement for tax hikes. Emergency property taxes are prohibited, and other emergency taxes must meet the 2/3 supermajority.
DE	constitutional 3/5 enacted 1980	Referendum	Article 8 Section 10 (a) of the Delaware Constitution mandates that 3/5 of each house vote affirmatively for any tax increase in order for it to pass. This applies to all state imposed taxes and fees, except for when state revenues are insufficient to pay for the principal and interest of state debt. If there are insufficient funds, a simple majority may raise or impose taxes.
FL	constitutional 3/5 (corporate income tax only) enacted 1971	Referendum	Article 7, Section 5 (b) of the Florida Constitution mandates that no corporate income tax can be raised above that maximum 5% without a 3/5 supermajority vote of the legislature.
KY	constitutional 3/5 enacted 2000	Referendum	Section 36 of the Kentucky Constitution stipulates that in odd-numbered years, a three-fifths supermajority to raise taxes must be met.
LA	constitutional 2/3 enacted 1966	Referendum	Article 7, Section 2 of the Louisiana Constitution dictates that a 2/3 majority is needed to pass any tax increase, amend a tax, or repeal any present tax
MI	constitutional 3/4 for property taxes enacted 1994	Referendum	Article 9 Section 3 of the Michigan Constitution requires a three-fourths (3/4) supermajority vote of the legislature to raise property taxes put in place after 1994.
MS	constitutional 3/5 enacted 1970	Referendum	Article 4 Section 70 of the Mississippi State Constitution requires a three-fifths (3/5) supermajority when any revenue or taxation bill is passed.
MO	constitutional 2/3 enacted 1996	Referendum	Missouri's constitution mandates that all tax increases exceeding the revenue limit first achieve a declaration of emergency by two-thirds of each of the legislature's two houses.
NV	constitutional 2/3 enacted 1996	Initiative	Article 4 Section 18.2 of the Nevada State Constitution requires a two-thirds (2/3) majority vote on any increase or imposition of taxes.
OK	constitutional 3/4 (unless voter initiative) enacted 1992	Initiative	Article 5 Section 33 of the Oklahoma State Constitutions dictates that any tax increase or creation of a new tax may be imposed with a ¾ supermajority of the state house and senate. If there is only a simple majority in both houses, the revenue increase will appear on the proximate election ballot and be enacted only with a popular vote of the people and approval of the governor.
OR	constitutional 3/5 enacted 1996	Referendum	Article 4 Section 25 of the Oregon Sate Constitution requires a 3/5 supermajority for any and all revenue-raising bills.
SD	constitutional 2/3 (unless by voter initiative) enacted 1996	Initiative	Article 11 Section 14 of the South Dakota State Constitution dictates that any imposition of tax or raising taxes must be approved by at least 2/3 of the legislature unless agreed to by a popular vote of the people.
WA	statutory 2/3 enacted 1993	Initiative	Initiative 601 was passed by voters in 1993, requiring a two-thirds (2/3) supermajority of the state legislature to pass any tax increase. The supermajority rule was briefly suspended in 2002 and 2005, but Initiative 960 was then passed by voters in 2007 reaffirming a 2/3 statutory supermajority requirement to pass tax increases.