The proposed amendment banning same-sex marriage may not be the only change to the state constitution in the near future if a proposal to establish a Taxpayer Bill of Rights (TABOR) in Wisconsin comes to fruition.

The amendment, proposed by state Rep. Frank Lasse, R-Bellevue, is modeled after an amendment established in 1992 in Colorado which supporters claim has limited taxes and stimulated economic growth in the Rocky Mountain state.

If approved, TABOR would cap increases in taxes and government spending at current levels, with the cap being indexed to inflation and population growth. Any additional increase in taxes or spending would have to be approved in a public referendum. If the state collected more tax revenue than allowed, the extra money would be refunded to taxpayers.

Local governments and school districts would also be given hard spending limits. A “rainy day” fund will also be mandatory, forcing state and localities to put surplus revenue into a fund to be used in times of revenue shortfall.

Lasse and other proponents of the amendment say TABOR would be a benefit for businesses and would address Wisconsin’s consistently high taxes.

Lance Burri, aide for Lasse, said TABOR would force legislators to control their spending, something many lawmakers have proven incapable of doing.

“It’s easy to say yes to special interests,” Burri said. “Senator (Micheal) Ellis said to control spending all we need is guts, and he’s right. But right now we’re not seeing a whole lot of guts.”

Republican legislative leaders may call an extraordinary session in May to address TABOR. To be added to the state constitution, TABOR would have to pass two legislative sessions and then be approved in a public referendum. A referendum of the sort would stand a good chance of passing, as a recent survey by Wisconsin Manufacturers & Commerce showed support for the plan from 74 percent of Wisconsin voters.

Opponents have launched a bevy of criticisms at TABOR, saying it would deprive schools of funding and undermine the tradition of local control in Wisconsin.

“A good rule of thumb is that when legislation has a very attractive name, usually it’s a bad piece of legislation,” Rep. Spencer Black, D-Madison, said. “This legislation would rob communities of the ability to make decisions, lead to a decline in quality at the university and take away necessary services.”

Black also worries TABOR would permanently set in place the state’s current tax system, which he says is in need of reform.

“In Wisconsin, the 12 largest and wealthiest banks pay zero dollars each year in corporate taxes,” Black said. “A university student working on State Street on the weekends pays more in taxes than those banks, and this amendment would lock into place that unfair, inequitable tax system.”

Educators have been highly critical of the amendment as well. They point to Colorado, where per student funding for K-12 schools ranked 48th nationally in 2000-2001 and the University of Colorado is expected to receive zero state funds by 2010. Black said the University of Wisconsin would be forced to steeply increase tuition under TABOR.

Burri, however, counters that less money for education would not be certain, and says the argument that TABOR would ruin local control is off base.

“Local governments will still decide where the money goes,” Burri said. “The bill of rights will make their decisions even more important, since they won’t just be able to raise taxes at any time.”