PHOENIX — Gov. Jan Brewer wants $1 billion in new taxes and an  identical amount in spending cuts or deferrals to balance next year’s budget.

 Brewer, in a speech this afternoon to a joint session of the Legislature, also said lawmakers should count on $1 billion i federal stimulus funds. Those three, she said, should bridge the gap between next year’s revenues and spending.

 She also called on lawmakers to reform and modernize Arizona’s tax structure.

 But Brewer provided no details of what that would include. And such a monumental task also could take more time than lawmaker have between now and when the new fiscal year begins July 1.

 The most controversial part of what Brewer wants is going to be that $1 billion increase which the governor said is necessary, at least on a temporary basis.

 Here, too, Brewer did not specify from where that money should come. And press aide Paul Senseman said the governor was not suggesting specifically that they impose an interim 1-cent hik in the state sales tax, an increase that would just happen to bring in close to the amount of money she seeks.

 Senseman said it would be “inappropriate’’ for the governor to tell lawmakers where to find the cash.

 Brewer also sidestepped the question of whether legislators should impose the tax hike themselves or politically punt the issue to voters at a special election later this spring. Senseman said the governor has no preference.

 Realistically, the latter course is likely the only option.

 It takes a two-thirds vote of both the House and Senate to do anything that increases state revenues. But more than a third of lawmakers have taken pledges not to vote for any tax hike.

 Several of those lawmakers, however, might be persuaded to instead let their constituents decide.

 The governor said calling for a tax increase, even a temporary one, is not something she does lightly. Brewer said she is doing so “as a very last resort, after considering every other options, and after doing a truthful and honest assessment of our economic situation.’’

 Brewer, who signed legislation cutting about $580 million to balance the current budget, said the $1 billion raised should be used for very specific purposes.

 “This temporary increase should be dedicated to preserving ou education systems, our critical public safety commitments and ou essential public health services necessary for the survival o our state’s most at-risk citizens,’’ she said.

 The governor did not address the top priority of Republican legislative leadership: permanent repeal of the state property tax. That levy was suspended in 2006 when Arizona had a surplus; it returns automatically later this year unless lawmakers vote otherwise.

 Senseman said it is up to lawmakers to decide whether they can balance the budget without the nearly $250 million the tax would bring in if it is restored.

 Brewer does want a special election this spring on another issue: allowing legislators to alter voter-approved mandates.

 A 1998 constitutional amendment says anything that has been approved at the ballot can be changed by legislators only if it “furthers the intent’’ of the original measure. Even at that, it takes a politically difficult three-fourths vote of both the House and Senate.

 About $3.6 billion of state spending is now off-limits to legislative cuts.

 Brewer called the underlying concept of the constitutional provision “well intended.’’

 “But times have changed and it makes no sense to have large sums available for program enhancements when we can’t afford core services,’’ she said.

 More than $2 billion of that mandated spending, though, is to provide free care to anyone below the federal poverty level, currently $18,310 for a family of three. Brewer did not say whether she wants to reduce who is eligible or change the package of benefits available.

 Another close to $1 billion is to guarantee that public schools get an increase in their per-pupil funding each year to account for inflation.