Utah · Statewide ballot question · November 3, 2026
Constitutional Amendment B
Official ballot language
“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?” Constitutional Amendment B, as it appears on the 2026 Utah general-election ballot.
What your vote does
A Yes vote means a statewide citizen initiative voted on after November 1, 2026 needs at least 60% of the votes cast on it, instead of a simple majority, if it imposes a new tax, expands an existing tax to more items or transactions, increases an existing tax rate, or changes a property tax rate so that it decreases less than it would under current law. It does not apply to initiatives that only spend money, or to tax changes passed by the Legislature. It takes effect November 23, 2026.
A No vote leaves the simple-majority rule in place for those initiatives: a statewide citizen initiative that raises a tax continues to pass with a majority of those voting on it.
The text change
S.J.R. 2 adds one new subsection to Utah Constitution, Article VI, Section 1, directly after the existing two-thirds rule for wildlife initiatives. Nothing is removed.
(iii) Notwithstanding Subsection (2)(a)(i)(A), initiated legislation that is subject to a vote that occurs after November 1, 2026, shall be adopted upon approval of at least 60% of those voting on the legislation if the initiated legislation includes:
(A) the imposition of a new tax;
(B) an expansion of an existing tax to include additional items or transactions subject to the tax;
(C) an increase in an existing tax rate; or
(D) for a property tax, a change to the tax rate that causes the tax rate to decrease less than it would under current law.
Underlined text is added. Subsection (2)(a)(i)(A), the provision it overrides for these initiatives, reads that voters may “initiate any desired legislation and cause it to be submitted to the people for adoption upon a majority vote of those voting on the legislation.” Taken from the enrolled copy of S.J.R. 2.
Sponsors and the votes that placed it on the ballot
| Chief sponsor | Sen. Lincoln Fillmore (R-South Jordan) |
|---|---|
| House sponsor | Rep. Jason B. Kyle (R-Huntsville) |
| Senate vote | Passed 21–8 · February 5, 2025 |
| House vote | Passed 55–17, 3 absent or not voting · March 6, 2025 |
A proposed amendment needs two-thirds of the members elected to each house before it can go to voters: 20 of 29 in the Senate and 50 of 75 in the House.
What each side says
Short lines first; tap More for the longer text. Every line is from the source named above it.
For
Source 2026 Utah Voter Information Pamphlet, argument in favor, by the sponsors, Sen. Lincoln Fillmore and Rep. Jason Kyle
- The question, as the sponsors put it: “how easy should it be for your neighbor to raise your taxes?”
- A tax increase should have widespread agreement from the people who will pay for it.
More
In their words: “Any proposal that will take more money from Utah families, workers and businesses should have widespread agreement from the people who will pay for it.”
- “The amendment does not prevent voters from approving tax hikes they support.”
- Legislators can reverse a tax at any time; a passed initiative can only be revised by another initiative.
More
The sponsors argue that taxes the Legislature passes can be reversed by new legislators at any time, while a statewide initiative cannot be revised or adjusted once passed, other than by another costly initiative.
Source Joint statement by Sen. Lincoln Fillmore and Rep. Jason Kyle
- “If you want to raise your neighbors’ taxes, you should have broad support from your neighbors.”
More
In full: the amendment “protects the initiative process while recognizing a simple principle: If you want to raise your neighbors’ taxes, you should have broad support from your neighbors.”
Source Utah Taxpayers Association (president Billy Hesterman)
- A supermajority would ensure tax changes are broadly supported and justified.
More
The association argues the measure protects taxpayers.
Source Taxpayer Shield PAC, a committee campaigning for the amendment
- Tax increases should require broader support than a simple majority.
Against
Source 2026 Utah Voter Information Pamphlet, argument against, by Senate Minority Leader Luz Escamilla and House Minority Leader Angela Romero
- The question, as they put it: “should elected officials have more power than you?”
- “Requiring 60% approval for tax-related initiatives does not create accountability.”
- “It creates an unequal system where voters face stricter rules than the Legislature itself.”
- “Lawmakers can raise taxes with a simple majority. The people should have that same power.”
Source Utahns Protecting Our Constitution, the committee running the “Vote No on Amendment B” campaign (operated by Better Boundaries, led by Elizabeth Rasmussen)
- Calls the measure an “unnecessary and permanent rewrite of Utah’s founding document.”
More
It says the amendment would weaken “one of the most important tools citizens have to hold government accountable.” Rasmussen: “Amendment B makes an unnecessary, permanent change to our Constitution, taking power away from citizens and giving politicians more control over the rules.”
Background
How initiatives pass today
Article VI, Section 1 gives Utah voters the power to propose laws by initiative and adopt them by a majority of those voting. There is one existing exception: since a 1998 amendment, an initiative to allow, limit or prohibit the taking of wildlife needs two-thirds of the vote. Amendment B would add a second exception, for initiatives that raise taxes.
An example from the record
Proposition 3 in 2018, the citizen initiative that expanded Medicaid, paid for itself with a statewide sales-tax increase. It passed with 53.3% of the vote. A measure built the same way would need 60% under Amendment B.
What it does not cover
- Tax changes passed by the Legislature. Those still pass with a majority of each house.
- Initiatives that spend money without imposing, expanding or raising a tax.
- County, city and town initiatives. Subsection (2)(b), which governs them, is unchanged.
- Referendums on laws the Legislature has passed.
- Statewide initiatives voted on or before November 1, 2026.