Sectional Analysis for HJR 7

Proposing an amendment to the Constitution of the State of Alaska prohibiting the imposition of state personal income taxation, state ad valorem taxation on real property, or state retail sales taxation without the approval of the voters of the state.

Section 1 amends Article IX, sec. 1 of the state constitution by adding a new sentence to read: “A law establishing a State tax on personal income, a State ad valorem tax on real property, or a State retail sales tax shall not take effect until approved by the voters of the State by amajority of the votes cast on the proposed law.”

Section 2 directs that the proposed amendment be placed before the voters in the next general election in conformity with that section of the constitution that governs how the constitution may be amended. Article XIII, sec. 1 requires that the proposed amendment pass the legislature by a 2/3 vote of each house and be approved by more than half the voters in the election. When approved by the voters, the amendment takes effect 30 days after certification of the election by the Lt. Governor.