Maine Legislature, Session 121, LD 0801
Committee: State and Local Government
Sponsors: BLAIS, CRESSEY, CLOUGH, DAVIS, GILMAN, NASS, WESTON, BERUBE, HEIDRICH, NUTTING, TREADWELL

Legislative Document 
No. 801 
S.P.280 
In Senate, February 20, 2003 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Require a Vote of 2/3 of Each House of the Legislature To 
Enact or Increase a Tax 
Reference to the Committee on State and Local Government suggested and ordered printed. 
Presented by Senator BLAIS of Kennebec. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Representative CRESSEY of Baldwin, Representative CLOUGH of 
Scarborough and Senators: DAVIS of Piscataquis, GILMAN of Cumberland, NASS of York, 
WESTON of Waldo, Representatives: BERUBE of Lisbon, HEIDRICH of Oxford, NUTTING 
of Oakland, TREADWELL of Carmel. 
Printed on recycled paper 
Constitutional amendment. 
Resolved: 
Two 
thirds 
of 
each 
branch 
of 
the 
Legislature 
concurring, 
that 
the 
following 
amendment to the Constitution of Maine be proposed: 
Constitution~ Art. IV. Part Third. §24 is enacted to read: 
Section 24. 
Enactment of or increase in any tax or license 
£ee. 
After the effective date of this section: 
1. 
Enactment. 
A tax or license fee may not be imposed or 
levied unless the tax or license fee was enacted by vote of 2/3 
of all members of each House of the Legislature: 
2. 
Increase. 
The effective rate of any tax or license fee 
may not be increased except by enactment of legislation approved 
by 2/3 of all members of each House of the Legislature: 
3. 
Repeal. 
A tax exemption may not be eliminated unless 
repealed by vote of 213 of all members of each House of the 
Legislature: and 
4. 
Exception; debt payment. 
To 
the extent necessary to 
make up for General Fund revenues set apart by the Treasurer of 
State to pay interest and principal on bonded debt as provided 
under Article V, 
Part Third, 
Section 5, 
the Legislature may 
eliminate a tax exemption without application of subsection 3 or 
enact a tax or license fee or increase the rate of taxes or 
license fees without application of subsections 1 and 2. 
This section does not apply to enactment of or increase in a 
tax or license fee or elimination of a tax exemption that 
l~ 
required to receive a vote of more than 2/3 of all members of 
each House of the Legislature under another provision of this 
Constitution. 
and be it further 
Constitutional referendum procedure; form of question: effective 
date. Resolved: 
That the municipal officers of this State shall 
notify the inhabitants of their respective cities, 
towns 
and 
plantations to meet, in the manner prescribed by law for holding 
a statewide election, at a statewide election, on the Tuesday 
following the first Monday of November follot-ling the passage of 
this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the following question: 
"Do you favor amending the Constitution of Maine to require 
a 
2/3 
vote 
of all 
the 
members 
of 
each 
House 
of 
the 
Legislature to enact or increase taxes or license fees or to 
Page I-LR0293(1) 
eliminate tax exemptions except vJhen inadequate funds have 
been appropriated for debt payment?" 
The legal voters of each city, 
town and plantation shall 
vote by ballot on this question and designate their choice by a 
cross or check mark placed within the corresponding square below 
the word "Yes" or "No." 
The ballots must be received, sorted, 
counted and declared in open ward, town and plantation meetings 
and returns made to the Secretary of State in the same manner as 
votes for members of the Legislature. 
The Governor shall review 
the returns and, if it appears that a majority of the legal votes 
are cast in favor of the amendment, the Governor shall proclaim 
that fact without delay and the amendment becomes part of the 
Constitution of Maine on the date of the proclamation: and be it 
further 
Secretary of State shall prepare ballots. Resolved: 
That 
the 
Secretary of State shall prepare and furnish to each city, town 
and plantation all ballots, returns and copies of this resolution 
necessary to carry out the purposes of this referendum. 
SUMMARY 
This constitutional resolution requires approval of 2/3 of 
each House of the Legislature to enact or increase taxes or 
license 
fees 
or 
repeal 
existing 
tax 
exemptions 
except 
when 
inadequate funds have been appropriated for debt payment.