Utah Constitutional Amendment B, explained: the 60% rule for tax initiatives

Utah voters will decide Constitutional Amendment B on Nov. 3, 2026. It would require statewide citizen initiatives that raise taxes to be approved by at least 60% of the voters voting on them, instead of a simple majority. The Legislature put the question on the ballot. ^[1][2]

The official ballot title reads: "Shall the Utah Constitution be amended to require that citizen-proposed laws that increase taxes compared to existing law be approved by at least 60% of voters, instead of a simple majority?" ^[1]

What the Utah Constitution says now

The Utah Constitution lets voters propose and pass a state law through a statewide initiative. Most initiatives pass if more than half of the voters voting on them approve. Initiatives about the taking of wildlife are the exception and need two-thirds. ^[1]

What Amendment B would change

The Voter Information Pamphlet's impartial analysis says initiatives voted on after Nov. 1, 2026, would need at least 60% approval if they do any of four things: create a new tax; expand an existing tax to cover more items or transactions; increase an existing tax rate; or change a property tax rate so that it decreases less than it would under current law. ^[1]

The analysis says Amendment B would not change the vote required for any other type of statewide initiative. The text of the resolution amends Article VI, Section 1 of the Constitution and leaves the county, city and town initiative language as it is. ^[1]

What a yes or no vote does

A yes vote amends the Constitution to add the 60% requirement for the tax initiatives described above. If approved, the change takes effect Nov. 23, 2026. ^[1]

A no vote keeps the current rule, under which most initiatives, including those that raise taxes, need a majority of those voting. ^[1]

The pamphlet's fiscal analysis says enactment likely would not materially impact current state revenues or expenditures. ^[1]

How it reached the ballot

The proposal is S.J.R. 2 from the 2025 General Session, sponsored by Sen. Lincoln Fillmore, with Rep. Jason Kyle as floor sponsor. A constitutional amendment must pass each house of the Legislature by a two-thirds vote before it goes to voters. ^[2][3]

Jan. 29, 2025: The Senate Revenue and Taxation Committee recommended it, 4-1 with 2 absent. ^[3]

Feb. 5, 2025: The Senate passed it on third reading, 21-8. ^[3]

Feb. 26, 2025: A House committee recommended it, 7-3 with 3 absent. ^[3]

March 6, 2025: The House passed it on third reading, 55-17 with 3 not present. ^[3]

The argument in favor

The pamphlet's argument in favor was written by Sen. Fillmore and Rep. Kyle. They write that taxes affect every Utahn and that tax increases should be adopted only with substantial support from the voters who pay them. They say 60% is an achievable standard that does not stop tax initiatives from passing or take away the right to propose initiatives. ^[1]

They also argue that initiatives are drafted only by their proponents and can be changed only by another initiative, while taxes set by elected bodies can be reversed by later legislators. ^[1]

The argument against

The pamphlet's argument against was written by Sen. Luz Escamilla and Rep. Angela Romero. They write that the amendment makes the initiative process harder to use and holds voters to a stricter standard than the Legislature, which they say can often pass similar measures by a simple majority. ^[1]

They also write that it sets a precedent that could eventually change the initiative process for other kinds of policy, and they call it a power grab. ^[1]

Each side also submitted a rebuttal to the other's argument, and both appear in the pamphlet. These are the views of the named sponsors and opponents, not The Utah Ledger's. ^[1]

Where to read more

The full text of the amendment, both arguments and both rebuttals are in the Utah Voter Information Pamphlet. The Legislature's record of S.J.R. 2, including each vote, is on le.utah.gov. Campaign spending and polling are covered in the Ledger's continuing story on Utah's 2026 constitutional amendments. ^[1][2][3]