Initiative 1185 will provide Washingtonians this November the opportunity to vote for the fifth time in support of the requirement for tax increases to receive a supermajority vote in the Legislature. Including Washington, 18 states currently have some form of restriction on legislative tax increases.

I recently contacted the budget office for every state to find out if there were any restrictions on tax increases. The following information was self-reported by the states (constitutional unless noted otherwise):

• Alabama – State income and property taxes cannot be increased without constitutional amendment
• Arizona – 2/3 legislative vote
• Arkansas – 3/4 legislative vote
• California – 2/3 legislative vote (includes fee increases)
• Colorado – Voter approval required for all tax increases
• Delaware – 3/5 legislative vote
• Florida – 2/3 legislative vote
• Kentucky – 3/5 legislative vote
• Louisiana – 2/3 legislative vote
• Michigan – 3/4 legislative vote for property taxes
• Mississippi – 3/5 legislative vote
• Missouri – Voter approval required above revenue cap
• Nevada – 2/3 legislative vote (includes fee increases)
• Oklahoma – 3/4 legislative vote
• Oregon – 3/5 legislative vote
• South Dakota – 2/3 legislative vote
• Wisconsin – 2/3 legislative vote (statutory)

During the past 20 years Washington voters have enacted the supermajority for tax increases requirement four times as ordinary state law, but not as part of the state constitution:

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