From America's inception, it was understood that people are the ones entrusted with expansive power and freedom, and our American government was created to be a servant of the people, charged with providing for the general welfare of society and ensuring domestic tranquility by protecting the God-given rights of citizens.
It was understood that power is inherent in the people, and government derives its power from the consent of the governed.
The constitution is the charter document that authorizes government to act in specific and limited ways for the benefit of citizens.
Taxes are a necessary evil, and we all know that taxes can be used as a function of power to punish some people, while rewarding others.
Recognizing this, the language in our Wyoming constitution necessarily constrains our state government, enacting specific limitations with respect to the government's power to tax the people.
It even speaks to the methods and processes used to tax the people to ensure that taxes are fair and equitable for everyone.
Some may feel that our constitution does a poor job, and that it currently allows for unequitable and unfair treatment of people.
There are legitimate arguments to be had, and because our founders knew the constitution was an imperfect document, it permits specific ways in which it can be amended.
Whatever its imperfections, it has served its function in granting narrow authority to the state, enabling our state to thrive for over 100 years.
Cumulatively, our state and local governments have experienced unprecedented stability, resulting in a just and prosperous society over that length of time. We are the envy of the world, and this didn't all happen by accident.
Despite the stability our state has experienced, there are those who feel our present system of taxation is unfair, especially when it comes to personal property taxes.
Our state constitution requires that all property for taxation be "uniformly valued at its full value," so that the state doesn't use its power to treat property of some taxpayers better or worse than others.
The legislature's Joint Revenue Committee created a bill to eliminate this constitutional limitation. It wants the people to change the constitution to give the state more power.
The constitution specifies four classes of property (minerals, industrial, residential, and all other property), and the legislature is forbidden to create new classes or subclasses, except for a subclass of "owner occupied primary residences."
The legislature wants to eliminate this limitation on its power by removing only residential taxes altogether.
The expected result? The legislature desires the power to eliminate the tax burden on the residential class and to shift its share of the tax burden to other taxpayers who will pay more.
The constitution specifies "all taxation shall be equal and uniform within each class and subclass of property."
This means no sweetheart deals or partiality for some people when it comes to tax rates.
The constitution even ensures that the percentage of taxation of industrial property is not "more than four (4) percentage points more than the percentage prescribed for residential real property or… all other property other than minerals."
Why this limitation?
So that the legislature does not inequitably increase the total share of tax burden for one class, while lessoning the tax burden on others. The legislature wants the people to remove this constitutional restraint to its power.
When the legislature asks for more taxpayer dollars, people naturally begin to question why. Sometimes there is a good reason. Sometimes there isn't.
By default, I think many Wyomingites are inclined to tell the legislature to work with what it has.
Look for efficiencies. Look for waste. Look for other ways to fund programs and services that the legislature finds to be important. Exhaust all options before asking taxpayers for more money.
Similarly, why should the people remove the constitutional limitations of the government's power? What enters your mind when you hear the words, “Give me more power, and I’ll fix all your problems?”
The government can’t fix whatever problems exist with the power it has? Is our system so broken and unstable that the only solution left is for the people to give the government more power by changing our state constitution?
The power the government is seeking is not trivial or light. It’s a huge ask.
How much instability are the people of Wyoming willing to endure to find a new normal should the government be granted additional power of taxation? If we remove the current constitutional limitations, then are there adequate limitations left to restrain power hungry government?
Will changing the constitution benefit some while harming many others? I question the wisdom of transferring more of the people's inherent power to the government. Am I the only one?
Scott Clem can be reached at: ScottClem@live.com
