« S-Corporation shareholder basis of indebtedness: new proposed regulation. | Main | Wenatchee’s Credit Rating Downgraded… again… »
Wednesday
May302012

Washington Superior Court (King County) holds 2/3 vote requirement for tax increases unconstitutional

Today, in his memorandum opinion, Judge Heller of the King County Superior Court ruled that Washington State's supermajority requirement for tax increases is unconstitutional. This ruling will no doubt be appealed.

The Court reasoned that since Article II, § 22 of Washington's Constitution only requires a bare "majority" of the House and Senate to pass a measure, a voter initiative that requires a greater than majority (i.e. supermajority) for tax measures violates the State Constitution. Essentially, the Court ruled that the Constitution's requirement of a "majority" to pass a law constitutes both a floor (measures cannot be passed with less than a majority) and a ceiling (the people cannot require more than a simple majority to pass a measure).

As the Washington Policy Center points out, this 2/3 vote requirement has been approved by the voters 5 times since it was originally enacted 18 years ago, and this will ultimately end up before the Washington Supreme Court.