BILL NUMBER: S711
SPONSOR: RHOADS
 
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 OR GENERAL IDEA OF BILL:
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.
 
PRIOR LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
Upon passage of two separately elected Legislatures and approval by the
voters after such passage.