Arizona

Arizona first had a constitutional tax and expenditure limit in 1978 through legislative referendum, and then changes were made to that TEL in 1992. The TEL is covered in Article 9, Sections 17 and 22 of the Arizona State Constitution. It is applied to revenues and expenditures; its growth is limited to 7% of state personal income and can be overridden by a 2/3 supermajority vote. This TEL also has numerous exemptions. These include the effects of inflation, “increasing assessed valuation or any other similar effect that increases state revenue but is not caused by an affirmative act of the legislature” as well as fees and assessments that are authorized by statute. In addition, any taxes, fees or assessments that are imposed by counties, cities, towns, and other political subdivisions of the state are exempt as well.

The base year represents the year the hypothetical Taxpayer's Bill of Rights (TABOR) would have been enacted. Selecting a base year changes how the state’s TABOR is calculated because the annual growth rates of inflation and population change depending on when TABOR is enacted.

Year	Inflation-adjusted Actual Spending
1992	9,696,060,000
1993	10,289,280,000
1994	10,480,580,000
1995	11,453,750,000
1996	15,762,450,000
1997	14,652,450,000
1998	15,737,820,000
1999	16,937,470,000
2000	17,730,750,000
2001	18,397,460,000
2002	20,129,760,000
2003	17,743,090,000
2004	20,373,420,000
2005	20,583,080,000
2006	21,871,360,000
2007	20,124,380,000
2008	20,912,400,000
2009	20,556,690,000
2010	20,610,800,000
2011	18,126,300,000
2012	17,833,790,000
2013	17,263,050,000
2014	24,441,070,000
2015	28,482,790,000
2016	29,418,120,000
2017	21,764,980,000
2018	22,835,100,000
2019	23,193,090,000
2020	23,888,870,000

*All spending figures are in inflation-adjusted 2020 dollars.