What's happening
This bill proposes requiring a two-thirds legislative vote for any state or local tax increases, extensions, or revivals.
Why it matters
Raises the threshold for tax-related decisions. By requiring a two-thirds vote instead of a simple majority for any increases, extensions, or revivals of taxes, fees, surcharges, or similar levies, the bill makes it significantly harder for both state and local governments to raise new revenue.
Limits flexibility in fiscal emergencies. This higher voting requirement could slow or block urgent fiscal responses in times of economic downturns or unexpected budget gaps, potentially leading to service cuts or deficits if consensus can't be reached.
Empowers minority legislative blocs. The two-thirds rule gives a minority of legislators the power to block tax changes, shifting influence away from the majority and potentially increasing political gridlock around budget and tax policy.
Local governments also affected. The amendment extends to local legislatures for any tax actions that require state approval, meaning cities, towns, and counties would face similar supermajority constraints, possibly impacting their ability to fund local services and infrastructure.
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Who cares
State senators and Assembly members
The amendment would require approval from two-thirds of the elected members of each chamber for bills that increase, extend, impose or revive taxes, fees, assessments, surcharges or similar levies, except bills resulting from home rule messages.
Local government legislative bodies
Local laws increasing, extending, imposing or reviving taxes requiring state legislative authorization would need approval from two-thirds of the body's total voting power.
Taxpayers and fee-paying businesses
The amendment would raise the legislative voting threshold for state measures increasing or continuing their taxes, fees and similar charges, subject to the home rule exception.
Headline styles
Require Two-Thirds to Raise Taxes
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Opinion referred to judiciary
- To attorney-general for opinion
- Referred to judiciary
- Opinion referred to judiciary
- To attorney-general for opinion
- Referred to judiciary
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1298
2019-2020 Regular Sessions
IN SENATE
January 14, 2019
Introduced by Sens. SERINO, FUNKE -- read twice and ordered printed, and when printed to be committed to the Committee on Judiciary
CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to section 14 of article 3 and section 2 of article
9 of the constitution, in relation to the procedure for voting increases in the rate of state taxes
Section 1. Resolved (if the Assembly concur), That section 14 of article 3 of the constitution be amended to read as follows:
§ 14. No bill shall be passed or become a law unless it shall have been printed and upon the desks of the members, in its final form, at least three calendar legislative days prior to its final passage, unless the governor, or the acting governor, shall have certified, under his or her hand and the seal of the state, the facts which in his or her opinion necessitate an immediate vote thereon, in which case it must nevertheless be upon the desks of the members in final form, not necessarily printed, before its final passage; nor shall any bill, except as provided herein, be passed or become a law, except by the assent of a majority of the members elected to each branch of the legislature; nor shall any bill which increases, extends, imposes, or revives any tax, fee, assessment, surcharge or any other such levy or collection, except any bill which results from the passage of a home rule message pursuant to section two of article nine of this constitution, be passed or become a law, except by the assent of two-thirds of the members elected to each branch of the legislature voting separately; and upon the last reading of a bill, no amendment thereof shall be allowed, and the question upon its final passage shall be taken immediately thereafter, and the ayes and nays entered on the journal.
For purposes of this section, a bill shall be deemed to be printed and upon the desks of the members if: it is set forth in a legible electronic format by electronic means, and it is available for review in such format at the desks of the members. For purposes of this section "electronic means" means any method of transmission of information between
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD89070-01-9
S. 1298 2
computers or other machines designed for the purpose of sending and receiving such transmissions and which: allows the recipient to reproduce the information transmitted in a tangible medium of expression; and does not permit additions, deletions or other changes to be made without leaving an adequate record thereof.
§ 2. Resolved (if the Assembly concur), That the opening paragraph of paragraph (c) of section 2 of article 9 of the constitution be amended to read as follows:
In addition to powers granted in the statute of local governments or any other law, (i) every local government shall have power to adopt and amend local laws not inconsistent with the provisions of this constitution or any general law relating to its property, affairs or government, provided, however, any local law that increases, extends, imposes, or revives any tax for which authority is required by the legislature shall require the vote of two-thirds of the total voting power of the legislative body of such local government and, (ii) every local government shall have power to adopt and amend local laws not inconsistent with the provisions of this constitution or any general law relating to the following subjects, whether or not they relate to the property, affairs or government of such local government, except to the extent that the legislature shall restrict the adoption of such a local law relating to other than the property, affairs or government of such local government:
§ 3. Resolved (if the Assembly concur), That the foregoing amendment be referred to the first regular legislative session convening after the next succeeding general election of members of the assembly, and, in conformity with section 1 of article 19 of the constitution, be published for 3 months previous to the time of such election.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to section 14 of article 3 and section 2 of article 9 of the constitution, in relation to the procedure for voting increases in the rate of state taxes
Purpose
This bill would require a two-thirds vote from each house of the state legislature to impose or extend taxes, and a two-thirds vote from local legislative bodies enacting a local law to impose or extend taxes. This bill would ensure that a supermajority of state or local legislative representatives assent to an imposition of a tax, which also holds elected officials more accountable to the state's taxpayers, both at the statewide and the local levels of government.
Summary of provisions
Section 1 requires a two-thirds vote from each house of the state legis- lature to increase, extend, impose, or revive taxes.
Section 2 requires a two-thirds vote from a local legislative body to enact a local law increasing, extending, imposing or reviving a tax.
Justification
By ensuring that a supermajority of legislative representatives, on the state or local level, assent to a tax increase, imposition, or extension of taxes, fees, assessments, and surcharges, this bill seeks ensure that the increased revenue was truly vital to the entire State or to the local community.
As scores of New Yorkers voice their collective opposition to and frus- tration with record high tax levels, this concurrent resolution seeks to enshrine in the state constitution a higher level of legislative assent to statewide or local tax increases, impositions, and extensions.
Legislative history
2018: S.8402 Passed Senate
Fiscal implications
None.
Effective date
Upon passage of two separately elected Legislatures and approval by the voters after such passage.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.