Livonia, MI, August 11, 2026 – Citizens Research Council of Michigan today released Article XI – Finance and Taxation, the twelfth in a series of papers providing information to Michigan voters ahead of the November ballot question on whether a constitutional convention (con-con) should be held. The series examines each of the 12 articles of the Michigan Constitution and offers historical and other important background on past con-cons.

If a constitutional convention is called, Article IX will be a focal point of many contentious discussions. A constitutional convention is likely to address Michigan’s state tax and revenue limitations, state borrowing provisions, elements of local government finance (e.g., property tax limitations), state shared revenues, and the availability of alternative tax sources. Public pension and other post-employment benefits may also be discussed.

Historically, Article IX has been the subject of the most attempts to amend the 1963 Constitution (32 proposed amendments), indicating the importance of the issues it contains to many citizens. In the first four decades following the constitution’s establishment, the article was successfully amended 10 times. The two most significant amendments during this period were Proposal E of 1978 (Headlee Amendment) and Proposal A of 1994; both addressed multiple sections and created tax and/or spending limitations.

More recently, however, attention to Article IX reforms has waned, with only one successful amendment adopted in 2020 to modify spending and cap limitations on the Natural Resources Trust Fund and State Parks Endowment Fund. Two other proposals have failed over the last two decades.

The role of a state constitution in limiting the governmental power of the state is exercised most overtly in matters of tax and finance.

Should a constitutional convention be called, the delegates may devote a significant amount of time related to Article IX finding a proper balance on a critical question: what limitations and restrictions related to fiscal matters need to be incorporated into the new constitution and which are best left to the legislature’s discretion through its powers to amend state law.

The Citizens Research Council takes no position on whether to call a constitutional convention.

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Founded in 1916, the Citizens Research Council of Michigan works to improve government in Michigan. The organization provides factual, unbiased, independent information concerning significant issues of state and local government organization, policy, and finance. By delivery of this information to policymakers and citizens, the Research Council aims to ensure sound and rational public policy formation in Michigan. For more information, visit www.crcmich.org.