Maine Legislature, Session 122, LD 0150
Committee: State and Local Government
Sponsors: DAVIS, ANDREWS, COURTNEY, TARDY, CLUKEY, HASTINGS, NASS, ROSEN, BOWLES, CARR, EDGECOMB, THOMAS

Legislative Document 
No.1S0 
S.P.56 
In Senate, January 13, 2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Require a 2/3 Vote 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 DAVIS of Piscataquis. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: ANDREWS of York, COURTNEY of York, Representative 
TARDY of Newport and 
Senators: CLUKEY of Aroostook, HASTINGS of Oxford, NASS of York, ROSEN of 
Hancock, Representatives: BOWLES of Sanford, CARR of Lincoln, EDGECOMB of Caribou, 
THOMAS of Ripley. 
Printed on recycled paper 
Constitutional amendment. 
Resolved: 
Two 
thirds 
branch 
of 
the 
Legislature 
concurring, 
that 
the 
amendment to the Constitution of Maine be proposed: 
Constitution, Art. IV, Pt. Third, §24 is enacted to read: 
of 
each 
following 
Section 24. 
Enactment of or increase in any tax or license 
fee. 
After the effective date of this section: 
1. 
Enactment. 
Except as provided in subsection 4, a tax 
may not be imposed or levied unless the tax was enacted by vote 
of 2/3 of all members of each House of the Legislature: 
2. 
Increase. 
Except 
as 
provided in sUbsection 4, 
the 
effective 
rate 
of 
any 
tax 
may 
not 
be 
increased 
except 
by 
enactment of legislation approved by 213 of all members of each 
House of the Legislature; 
3. 
Repeal. 
Except as 
provided in subsection 4, 
a 
tax 
exemption may not be eliminated unless repealed by vote of 2/3 of 
all members of each House of the Legislature; and 
4. 
Exception; debt p~nt. 
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 increase the rate of a tax without application of 
subsections 1 and 2. 
This section does not apply to enactment of or increase in a 
tax or elimination of a tax exemption that is 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 following 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 
a 
2/3 
vote 
of 
all 
the 
members 
of 
Legislature to enact or increase taxes 
Page l-LR0169(1) 
of Maine to require 
each 
House 
of 
the 
or to eliminate tax 
exemptions 
except 
when 
inadequate 
appropriated for debt payment?" 
funds 
have 
been 
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 to 
repeal existing tax exemptions except when inadequate funds have 
been appropriated for debt payment.