Iowa is holding a statewide election today to allow voters to decide whether to add two new amendments to the state constitution. The proposed amendments deal with the acquisition and appropriation of tax revenues.

One proposed amendment would require approval by 60 percent of the Iowa Legislature to increase state sales or income taxes or to create a new tax.

The other proposed amendment would require the governor and Legislature to prepare and approve budgets for general fund expenditures that are no more than 99 percent of estimated revenues and carryover funds. Only 95 percent of new revenues may be included in general fund expenditure.

The vote, the first special statewide election in 36 years, will cost the state $1.5 million to conduct.

Most people who oppose the addition of the amendments feel they contradict the long-held precept of majority rule, and they fear the amendments could eventually raise the likelihood of increased local taxes.

Ames City Councilman John Parks said if the City Council cannot get certain funding from the state, Ames may have to raise property taxes.

Parks said he also believes the proposals could hurt the state’s ability to respond to an economic crisis.

“The proposed amendments would shackle the state government’s ability to cope with an economic downturn such as the farm crisis we experienced in the 1980s,” he said.

However, backers of the amendments say they will help Iowa’s economy by making tax increases a last resort, requiring a bipartisan consensus.

The Iowa Farm Bureau supports the amendments, said Aaron Putze, director of public relations for the Iowa Farm Bureau

“The addition of the amendments are an excellent opportunity to help protect the state’s budget. The amendments will hold the line on tax increases,” he said.

Although Martha Grimes Isaacson, president of the Ames League of Women Voters, said her organization opposes the amendments, she urged all voters, no matter what their stance, to get to the polls today.

“The adoption of these amendments will have an effect on all Iowans,” she said. “It is important to get out there and vote.”

Polls will be open today from 7 a.m. to 9 p.m.