The Montana Tax Increase Clause, also known as the Taxpayer Bill of Rights, is a provision in the state's constitution that aims to protect taxpayers from arbitrary tax increases. This clause ensures that any proposed tax increase must be approved by a super majority vote of the Montana Legislature or through a statewide referendum. The Tax Increase Clause was added to the Montana Constitution in 1994 as a response to concerns about excessive taxation and lack of taxpayer input in the decision-making process. It establishes a higher threshold for tax increases, ensuring that they are not imposed without significant popular support or strong legislative consensus. One type of Montana Tax Increase Clause is the legislative super majority requirement. According to this provision, any proposed tax increase must be approved by at least two-thirds of the members of each house of the Montana Legislature. This ensures that tax increases cannot be passed by a simple majority vote, making it more difficult for such measures to be enacted. Another type of Tax Increase Clause in Montana is the statewide referendum requirement. Under this provision, if the legislature cannot muster the required super majority to approve a tax increase, the proposal must be put to a statewide vote. The majority of Montana voters must approve the tax increase for it to take effect. This requirement ensures that the decision regarding tax increases lies in the hands of the people themselves, rather than solely in the hands of elected officials. Overall, the Montana Tax Increase Clause serves to safeguard taxpayers' interests by preventing tax increases without broad-based support. By requiring either a super majority vote in the legislature or a statewide referendum, this constitutional provision ensures transparency and accountability in the tax policy-making process.
Para su conveniencia, debajo del texto en español le brindamos la versión completa de este formulario en inglés. For your convenience, the complete English version of this form is attached below the Spanish version.