I am always hesitant when anyone wants to amend an existing constitution, whether it be federal or state. I would have to see the details of the plan, but I believe a reduction in future tax rates or fees for a period of time would be a better way to reduce excess taxes and draw down on the excess funds, and would not require a constitutional amendment. Since there is no state income tax, they could reduce property taxes or sales tax, or fees for property transfers, business licensing and/or permits.  In this way, many people would enjoy the benefit from the reduced fees.