What the amendment on your Nov. 3 ballot actually says, what a YES or a NO vote does, and the claims people are making about it, checked against the public record.
Today, a statewide citizen initiative, a law proposed by voters, passes with a simple majority. Amendment B would change the Utah Constitution so that an initiative that includes certain tax changes needs at least 60% of the vote instead.
It does not change the vote the Legislature needs to pass a tax, and it does not change any other kind of initiative.
The very simple version: Think of Utah as a classroom. The teachers (lawmakers) make rules if more than half of them agree. The students (voters) can also suggest a rule and pass it if more than half of them vote yes. Amendment B says that if the students' rule has anything to do with taxes, more than half isn't enough anymore: it takes 6 out of every 10 students. The teachers' rule stays the same.
The question on your ballot:
"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?"
The constitutional text it adds to Article VI, Section 1:
"…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:
- the imposition of a new tax;
- an expansion of an existing tax to include additional items or transactions subject to the tax;
- an increase in an existing tax rate; or
- for a property tax, a change to the tax rate that causes the tax rate to decrease less than it would under current law."
Two words carry a lot of weight. "Includes" means the rule turns on whether any of the four items appear in the initiative, not on whether taxes go up overall. "Current law" is not defined, and the text does not say when it is measured.
If approved by a simple majority of voters, it takes effect Nov. 23, 2026.
Sources: S.J.R. 2 (2025) enrolled text, le.utah.gov; Lt. Governor's ballot certification.
Black and white: what each vote does, from the text.
Sources: S.J.R. 2 (2025) enrolled text; Utah Const. Art. VI, Secs. 1 and 22; Art. XXIII; State Democracy Research Initiative, Univ. of Wisconsin Law.
| Who decides a tax | Now | If B passes |
|---|---|---|
| Citizen initiative that includes a tax increase (as S.J.R. 2 defines it) | Simple majority | 60% |
| Citizen initiative, no tax | Simple majority | Same |
| Wildlife initiative | Two-thirds | Same |
| Citizen referendum on a law the Legislature passed | Simple majority | Same |
| Legislature passes a tax | Majority of each house, plus the governor | Same |
| Legislature amends a voter-passed initiative | Majority (limited for government-reform initiatives since July 2024) | Same |
| City, county or school district property-tax increase | Public notice and hearing, no vote | Same |
| County option sales tax (Weber County's 0.20%) | Commission vote, no ballot question | Same |
| PID, MIDA or UIPA board decisions | Board action, no public vote | Same |
| Local general obligation bond | Voter approval | Same |
Sources: Utah Const. Art. VI, Secs. 1 and 22; S.J.R. 2; Utah Supreme Court, July 2024 (Prop 4 case); Truth in Taxation law; this docket's CASE 2026-STAX-01; MIDA and UIPA project-area records.
Share of the vote needed to approve, by who is deciding.
Sources: S.J.R. 2 (2025); Utah Const. Art. VI and Art. XXIII; S.B. 228 (2019); MIDA–Box Elder interlocal §6(a); UIPA Tooele project area plan.
Follow your initiative down the chart.
Source: S.J.R. 2 (2025), items A–D ("includes" a new tax, an expansion to more items or transactions, a rate increase, or a property-tax rate that decreases less than current law would). Who decides whether an initiative "includes" a tax is not stated in S.J.R. 2.
More charts: The Amendments on Your Ballot.
Claims made in public discussion of Amendment B, from both sides, checked against the record. Names are left out; the claims are paraphrased or quoted as posted.
The 60% rule applies if an initiative includes any of four items. That covers tax increases, but it can also reach an initiative that lowers taxes overall if it includes a new tax, and a property-tax rate that goes down "less than it would under current law." The text never uses the word "net." (S.J.R. 2, items A and D)
It applies only to initiatives that include one of the four tax changes. Every other statewide initiative still passes with a simple majority. (S.J.R. 2 enrolled text)
The bar for wildlife initiatives is higher than 60%. The Constitution says initiated legislation to "allow, limit, or prohibit the taking of wildlife" is adopted "upon approval of two-thirds of those voting." Amendment B leaves that in place. (Utah Const. Art. VI, Sec. 1, as printed in S.J.R. 2)
Before signatures: Lt. Governor legal review; a cost estimate by the Office of the Legislative Fiscal Analyst; 7 public hearings in 7 regions with at least an hour of public comment each. Then signatures from 8% of active voters in at least 26 of 29 Senate districts, verified by county clerks. (vote.utah.gov) Since 2025, sponsors must also explain funding and whether a new tax is needed. (S.B. 73)
After passage, the Legislature can amend or replace an initiative, as it did with Prop 2 (H.B. 3001, Dec. 2018) and Prop 3 (S.B. 96, Feb. 2019). Courts can also strike down an initiative like any statute. (KUTV; Ballotpedia)
True that initiatives don't get committee hearings or floor amendments, and voters must take the whole package YES or NO. But they do get the pre-ballot checks above, and the Legislature can amend any section after passage. (vote.utah.gov; KUTV; Ballotpedia)
Utah's Constitution says: "The Legislative power of the State shall be vested in: (a) a Senate and House of Representatives… and (b) the people of the State of Utah." Initiatives are written into it. Amendment B itself keeps initiatives; it changes only the vote needed for tax measures. (Utah Const. Art. VI, Sec. 1; S.J.R. 2)
Correct. Rejecting B leaves the Legislature's threshold where it is. Neither amendment on the 2026 ballot changes the Legislature's vote requirement. (Utah News Dispatch, Sept. 28, 2026; Utah Const. Art. VI, Sec. 22)
Correct. Bills pass with a majority of the members elected to each house, plus the governor or a veto override. B does not change that. (Utah Const. Art. VI, Sec. 22; S.J.R. 2)
The Legislature's vote requirement is in the Constitution. Changing it takes a constitutional amendment, and in Utah only the Legislature can put one on the ballot, with two-thirds of each house. Citizens cannot start one. (Utah Const. Art. XXIII; State Democracy Research Initiative)
An initiative that simply repeals or cuts a tax is not on the list, so it still passes with a simple majority. The exceptions: a cut that also adds a new tax (a swap), or a property-tax cut smaller than current law would give. (S.J.R. 2, items A and D)
The text says the 60% applies if an initiative "includes… the imposition of a new tax." It does not say "net increase." If the replacement is a different kind of tax, it reads as a new tax on its face. How a court would treat a swap has not been decided. (S.J.R. 2)
The amendment does not define "current law" or say when it is measured. That matters if the Legislature changes a tax while an initiative is underway. (S.J.R. 2 enrolled text)
Under 60%, a measure with 59% support fails, so 41% of voters decide the outcome. Example: if 1 million people voted, a simple majority is 500,001; 60% is 600,000, about 100,000 more yes votes. (S.J.R. 2; the 1 million figure is an illustration, not a turnout estimate)
Prop 2 (2018) was backed by the national Marijuana Policy Project. (KUTV, Dec. 2018) Paid signature firms also work for candidates: circulators for Gathering Inc. and others were charged in 2025 over 2024 candidate petitions. (Utah AG, March 2025) In-state institutions shape outcomes too: in 2018, Church leaders opposed Prop 2 and backed a compromise that the Legislature adopted. (Religion News Service; Salt Lake Tribune)
Donors to initiative campaigns are public at disclosures.utah.gov. Amendment B does not address where money comes from: a well-funded campaign can still reach 60%, and a grassroots one faces the same bar.
No specific planned statewide tax initiative was found. Every statewide initiative must be filed with the Lt. Governor's office, so a planned one would be public record. The main group opposing B, Utahns Protecting Our Constitution, reported about $593,000 raised as of September 2026; its donors are public. (Utah News Dispatch, Sept. 28, 2026; vote.utah.gov)
Most voters live on the Wasatch Front, and a 60% bar does give rural voters more weight against citizen tax initiatives. But an initiative already can't qualify without signatures from 8% of voters in 26 of 29 Senate districts, and hearings are required in regions including Bear River, Southeast and the Uintah Basin. (vote.utah.gov)
B does not change the Legislature, or state authorities acting in rural counties. MIDA's Stratos agreement in Box Elder County sets the energy tax at "at least 0.5%" for data center campuses and 6% for other users; UIPA's Tooele Valley plan sends 75% of new property-tax growth to UIPA for up to 40 years. Neither had a public vote. (MIDA–Box Elder interlocal agreement §6(a); UIPA Project Area Plan, Amendment #2)
Property-tax increases by cities, counties and school districts require a notice and hearing, not a vote. Weber County imposed a 0.20% county sales tax by commission vote, with no ballot question. (CASE 2026-STAX-01) Utah PIDs carry about $5.267 billion in debt no voter approved. (State Auditor Tina Cannon) School districts can issue lease revenue bonds without a vote; Alpine issued $201 million after S.B. 188 (2025). General obligation bonds still require a vote.
The Legislature cut the state income-tax rate five times since 2018, from 4.95% to 4.45%. (Utah House, "Tax Cut Streak," house.utleg.gov) On a median household income of $104,000, the 2026 cut of 0.05 points is about $52 a year. (Census via FRED, 2024)
Added Oct. 7, 2026: in the same years, other taxes went up or new ones were allowed: a higher fuel-tax rate under automatic indexing, a higher alternative-fuel tax, new sales, energy and lodging taxes for special districts, Weber County's 0.20% sales tax, and dozens of local property-tax increases. See Cut here, raised there.
The state income-tax rate went down every year from 2022 to 2026, worth about $101 million a year in 2026 alone. (Utah House, "Tax Cut Streak") In 2026, 67 cities, districts and other local taxing entities sought $93.58 million in property-tax increases, eight of them in Weber County. (KSL, Aug. 4, 2026, citing the Utah Taxpayers Association) Weber County's new 0.20% sales tax adds about $13.1 million a year. (CASE 2026-STAX-01) Whether a household pays less overall depends on where it lives and what it buys. See Cut here, raised there.
In 2018, Medicaid expansion (53.3%) and medical cannabis (52.7%) both passed. Neither reached 60%. (2018 canvass, vote.utah.gov; Utah News Dispatch)
Split, corrected Oct. 7, 2026: Medicaid expansion included a 0.15% sales tax, so B's 60% would have applied. For medical cannabis, KSL and Axios report it would also have failed, but its fiscal estimate shows fees (about $1.4M a year) and a sales-tax exemption rather than a new tax; whether fees count as a "tax" under S.J.R. 2 is not stated in its text. (vote.utah.gov, Medical Cannabis Act files; Axios, Oct. 7, 2026)
California lets citizens amend its state constitution by initiative. Utah does not; it allows statutory initiatives only, and the Legislature can amend them afterward, with limits since 2024 on changes that impair government-reform initiatives. The last statewide citizen initiatives to reach Utah's ballot were in 2018. (State Democracy Research Initiative; Ballotpedia)
B needed two-thirds of each house to reach the ballot, and needs only a simple majority of voters to pass. (Ballotpedia, March 2025; S.J.R. 2)
It becomes part of the Constitution. Undoing it takes a new amendment, which only the Legislature can propose, with two-thirds of each house, followed by a public vote. (Utah Const. Art. XXIII; State Democracy Research Initiative)
Utah has about 3.55 million people, but ballot math counts votes cast. Utah has about 1.76 million active voters (140,748 signatures = 8%). At 1 million votes, a 1-point margin is 10,000 votes; B's 60% requires about 100,000 more yes votes than a simple majority. (Gardner Policy Institute via KUTV; vote.utah.gov)
The state income-tax rate came down every year from 2022 to 2026. This table shows, year by year, what went up or was newly allowed during the same period. It lists only items found in the records cited.
Dollars per year. The local figures were proposed, and not every increase is approved; they also fall on different taxpayers.
Sources: Utah House, "Utah's Tax Cut Streak" (house.utleg.gov); KSL, Aug. 4, 2026; Weber County, July 1, 2026 release (CASE 2026-STAX-01).
| Year | Cut by the Legislature | Went up, or newly allowed |
|---|---|---|
| 2022 | Income tax 4.95% to 4.85% (S.B. 59); state earned income tax credit created | None found in the records reviewed for this page. |
| 2023 | Income tax 4.85% to 4.65% (H.B. 54); child tax credit created; gas tax cut for July–Dec. from 36.4¢ to 34.5¢ a gallon | Weber County approved a 7.25% property-tax increase for 2024 after a Truth in Taxation hearing (Nov. 28, 2023), its first general-fund increase since 2016 |
| 2024 | Income tax 4.65% to 4.55% (S.B. 69, $167M a year) | Salt Lake City allowed a sales tax of up to 0.5% for the Delta Center district (S.B. 272) · Fairpark district (UFAIR) allowed energy tax up to 6%, telecom up to 3.5% and accommodations up to 15% (H.B. 562) · MIDA 15% accommodations tax with no end date (S.B. 169) · new zones keeping up to 60% of property-tax growth (S.B. 268, S.B. 168) |
| 2025 | Income tax 4.55% to 4.50% (H.B. 106, $103M a year) | Gas tax rose 2¢, from 36.5¢ to 38.5¢ a gallon, on Jan. 1, 2025, under automatic indexing set by H.B. 362 (2015) · Salt Palace zone may keep 100% of local and 50% of state sales-tax growth for 30 years (S.B. 26) · Weber Fire District 23.58% increase proposed at a November 2025 hearing |
| 2026 | Income tax 4.50% to 4.45% (S.B. 60, $101M a year); gas tax set to 31.9¢ for July–Dec. (H.B. 575) | Alternative-fuel tax (CNG, LNG, hydrogen) rose from a 16.5¢ cap to 21.2¢ (H.B. 575) · Weber County 0.20% sales tax, about $13.1M a year · optional County Energy Excise Tax created (H.B. 507) · 67 local entities sought $93.58M in property-tax increases, including Roy 54.9%, Ogden Valley 512.6%, North View Fire 9.7%, Weber Basin Water 7% and South Ogden 10.3% (its fourth straight year) |
For balance: in 2025, the State Tax Commission denied property-tax increases from 35 cities, school districts and other entities ($49.87 million) for not following new procedure rules (S.B. 202 and S.B. 29). (Deseret News, Oct. 2, 2025) The Legislature also expanded the Social Security tax credit each year from 2021 to 2025. (Utah House) Amendment B would not change any item in the right-hand column; it applies only to statewide citizen initiatives.
The full list of tax tools the Legislature created is on the amendments page.
Every step below exists today. Amendment B changes only the last box, for tax initiatives.
Sources: vote.utah.gov, "Instructions for a Statewide Initiative"; S.B. 73 (2025); S.J.R. 2 (2025).
Sources: KUTV; Ballotpedia; Salt Lake Tribune; KSL, Jan. 28, 2020 and Jan. 30, 2025; Utah News Dispatch; le.utah.gov.
Amendment B raises the bar for citizen tax initiatives. These documented tax decisions in Utah involved no public vote, and B does not change them.
Click a marker for the record. Locations are approximate.
These are not pending proposals. Each applies the actual wording of S.J.R. 2 to a hypothetical initiative.
Citizens propose charging data center campuses the same 6% energy tax other users pay in a MIDA project area, instead of "at least 0.5%." That is "an increase in an existing tax rate" (item C): 60%. (MIDA–Box Elder interlocal agreement §6(a))
An initiative drops a $500 million tax and adds a $400 million one, a $100 million net cut. It "includes" a new tax (item A): it appears to need 60%.
Citizens propose cutting a property-tax rate by 1% when current law would have cut it 2%. That is a rate that decreases "less than it would under current law" (item D): 60%.
Citizens propose ending a sales-tax exemption that only one industry receives. That applies a tax to "additional items or transactions" (item B): 60%.
The primary sponsor, Sen. Lincoln Fillmore, argued that 50.1% of voters shouldn't be able to raise taxes on the other 49.9%, and that lawmakers answer to voters at elections. He and Rep. Jason Kyle said B "leaves the decision with Utah voters while requiring broader agreement." The Utah Taxpayers Association supports it. (Utah News Dispatch, Sept. 28, 2026)
Utahns Protecting Our Constitution calls B an unnecessary, permanent change that weakens a tool citizens use to hold government accountable, noting the Legislature keeps a simple majority. (Utah News Dispatch, Sept. 28, 2026)
Legislation on initiatives, referendums and voter-approved taxes, from this project's research. Status is as recorded on le.utah.gov unless noted.
| Bill / measure | What it did | Outcome |
|---|---|---|
| S.J.R. 2 (2025) — Fillmore / Kyle | Amendment B: 60% for citizen initiatives that include a tax increase, as S.J.R. 2 defines it | Passed Senate 21–8, House 55–17–3; on Nov. 3, 2026 ballot |
| S.B. 73 (2025) — Fillmore | Initiatives must describe funding and any new tax; added publication rules (est. ~$1.4M) from 2027 | Signed March 24, 2025 |
| Earlier 60% resolutions (2023, 2024) | Same idea as S.J.R. 2 | Failed (KSL, Jan. 30, 2025) |
| H.B. 3001 (2018 special session) | Replaced Prop 2, medical cannabis | Signed, Dec. 2018 |
| S.B. 96 (2019) | Replaced Prop 3, Medicaid expansion; kept its sales tax | Signed, Feb. 2019 |
| S.B. 200 (2020) | Made Prop 4's redistricting commission advisory | Passed; limited by Utah Supreme Court ruling, July 2024 |
| S.B. 181 (2020) — Fillmore | "Local Referenda Amendments" (text not reviewed) | Enacting clause struck; died March 12, 2020 |
| 2019 tax reform law | Statewide tax changes | Repealed by the Legislature, Jan. 2020, after a citizen referendum qualified |
| H.B. 23 (2021) — Nelson | "Voter Referendum Amendments": changed referendum ballot timing and land-use referendum deadlines | See le.utah.gov |
| Amendment D (2024) | Would have let the Legislature amend or repeal any initiative | Voided by courts, Sept. 2024 |
| S.B. 100 (2024) — Balderree | Extended signature window for revenue-bond referendums, 30 to 45 days | Signed March 19, 2024 (29–0, 70–0–5) |
| H.B. 354 (2024) — Clancy | Would have required voter approval of property-tax increases | Outcome not confirmed |
| S.B. 37 (2025) — Fillmore | Would have routed school districts' minimum basic levy through a state fund | Vetoed by Gov. Cox |
| S.B. 65 (2026) — Fillmore | Same idea as S.B. 37 | Passed Senate 18–11; died in House Education unheard |
| S.B. 188 (2025) — Grover | Exempted reorganized school districts' lease revenue bonds from the cap (no vote) | Signed March 17, 2025 |
| H.B. 332 (2026) — Auxier | Would have required a vote before school lease revenue bonds | Enacting clause struck; died March 6, 2026 |
| Amendment A (2026) | Changes how proposed amendments are published | On Nov. 3, 2026 ballot |
Primary sponsor of S.J.R. 2 and S.B. 73 (2025); sponsor of S.B. 181 (2020), S.B. 37 (2025) and S.B. 65 (2026). Listed as Chairman of Taxpayer Shield PAC (created Dec. 1, 2025), which is backing Amendment B (state PAC filing; Axios, Oct. 7, 2026). Primary sponsor of S.B. 168 (2024), which created Home Ownership Promotion Zones (a tax increment tool), and Senate sponsor of H.B. 562 (2024), the Fairpark district, which can levy energy, telecom and accommodations taxes. The Utah Taxpayers Association PAC gave his campaign $6,500 (2023–2026).
Backing Amendment B (Axios, Oct. 7, 2026). Registered Dec. 1, 2025, Provo. State filing lists Sen. Lincoln Fillmore as Chairman, Russell "Rusty" Cannon (president, Utah Credit Unions Association) as Vice-Chairman, Brian K. Chapman as Executive Director and Treasurer, and Howard Headlee and William "Billy" Hesterman as board members. Money reported (state export downloaded Oct. 7, 2026, five transactions, all in the Primary report): one $2,000 contribution marked as a loan from Brian Chapman, the PAC's treasurer (April 18, 2026); $1,812.66 spent: $1,050 to UTGOP for advertising, $737.66 to BIVIO Resources for supplies and advertising, and $25 to BCR Political for "Association Expense" (Chapman's firm, per the filing's email domain). The export shows no Amendment B spending yet.
Sources: Taxpayer Shield PAC Statement of Organization and transaction export (DEX), disclosures.utah.gov (folder 1423862).
Named with Taxpayer Shield PAC as backing Amendment B (Axios, Oct. 7, 2026). Registered Dec. 22, 2008, affiliated with the Utah Taxpayers Association; President and treasurer Billy Hesterman (also a Taxpayer Shield board member), VP Malah Armstrong. Money reported, Nov. 2021 to Oct. 7, 2026 (six state exports): $56,135.96 in, $57,125 out. About 38% of what came in was from the association itself ($16,547 in 2023, $5,000 in 2024). The rest came from companies and trade groups, including Rocky Mountain Power, Intermountain Power, Dominion Energy, Enbridge, Chevron, Merit Medical, Maverik, Deer Valley Resort Co. and banks and credit unions. No individual donors are listed.
Given to the amendment sponsors: Sen. Lincoln Fillmore $6,500; Rep. Anthony Loubet $500; Rep. Jason Kyle $200. To sponsors of tax tools on this page: Sen. Dan McCay $3,000; Sen. Kirk Cullimore $1,500; Rep. Ryan Wilcox $1,500; Sen. Wayne Harper $1,000; Rep. Jim Dunnigan $600; Rep. Jon Hawkins $200. Gov. Spencer Cox's campaign received $1,875. The exports show no money to or from Taxpayer Shield PAC and no Amendment B spending.
Sources: Utah Taxpayers Association PAC Statement of Organization and transaction exports (DEX, 2021–2026), disclosures.utah.gov, downloaded Oct. 7, 2026.
Supports Amendment B; president Billy Hesterman urged lawmakers to pass it in 2025.
Political issues committee opposing B; executive director Elizabeth Rasmussen, who also leads Better Boundaries (2018 Prop 4). About $593,000 raised as of Sept. 2026.
State authority with an appointed board; Stratos project area energy-tax terms set without a public vote.
State authority with an appointed board; Tooele Valley project area tax terms set without a public vote.
About $5.267 billion in statewide debt, none approved by voters (State Auditor Tina Cannon).
Imposed the 0.20% county sales tax by commission vote, no ballot question.
Applied to Amendment B only, from the record above.
A law proposed by citizens, put on the ballot by signature petition, and adopted by voters.
A citizen challenge to a law the Legislature or a local body already passed, put to voters by petition.
A change to the Utah Constitution. In Utah, only the Legislature can propose one, with two-thirds of each house; voters then approve it by simple majority.
More than half of the votes cast on the question.
Utah's process requiring notice and a public hearing before a taxing entity collects more property tax than its certified rate would generate. No public vote is required.
Public Infrastructure District: a special district that can levy assessments and issue bonds for infrastructure inside its boundary.