By Jonathan Eberle |

A proposed amendment to Arizona’s tax laws could make it significantly harder for cities and counties to raise taxes and fees. Senate Concurrent Resolution (SCR) 1008, sponsored by Senate President Warren Petersen, proposes requiring a two-thirds majority vote from municipal and county governing bodies before they can increase assessments, taxes, or fees.

SCR 1008 builds upon Arizona’s existing tax-related voting requirements. In 1992, Proposition 108 established that any net increase in state revenue—including tax hikes or new fees—requires a two-thirds vote in both chambers of the state legislature. More recently, Proposition 132, passed in 2022, mandated that any tax-related ballot initiative or referendum must receive at least 60% voter approval to become law.

Currently, municipal and county governments must provide a 60-day public notice before imposing new business taxes or fees. However, SCR 1008 would go further by requiring a supermajority vote at the local level before such increases could be enacted.

Key provisions of SCR 1008 include:

• A two-thirds vote by a city’s common council would be required to increase any assessment, tax, or fee.
• A two-thirds vote by a county’s board of supervisors would be required for similar increases.
• The measure declares tax and fee regulation a statewide concern, limiting the ability of local governments to adopt different rules.
• The proposal must be approved by voters in the next general election before becoming law.

If approved by the legislature, the measure would head to the ballot for voters to decide its ultimate fate.

SCR 1008 reflects ongoing efforts by Arizona lawmakers to place additional restrictions on tax increases at both the state and local levels. Supporters argue that requiring a supermajority vote will protect taxpayers from excessive government fees, while opponents contend it could limit the ability of local governments to fund critical services such as infrastructure, public safety, and education.

The bill narrowly passed the Senate Government Committee with a 4-3 vote and now awaits further legislative consideration.

If approved by voters, SCR 1008 would significantly change the way local governments in Arizona raise revenue, ensuring that any tax or fee increase has broad political support before becoming law.

Jonathan Eberle is a reporter for AZ Free News. You can send him news tips using this link.