Seal of Delaware Delaware

Delaware has a constitutional tax and expenditure limit, covered in Article 8 Sections 6 and 11 in the Delaware State Constitution. In Section 6, enacted by the legislature in 1980, requires a 3/5 supermajority vote in the legislature to raise taxes, with an exception allowing a simple majority vote to raise taxes – but only if debt service is greater than total revenue. Section 11, also enacted in 1980 by the legislature, limits general fund appropriations to 98% of estimated available revenue but exempts debt service and budget reserves from this rule.

 
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 4,185,630,000
    1993 4,166,940,000
    1994 4,467,050,000
    1995 4,803,010,000
    1996 5,243,210,000
    1997 5,551,120,000
    1998 5,877,280,000
    1999 6,228,830,000
    2000 6,398,700,000
    2001 6,724,760,000
    2002 6,936,480,000
    2003 5,066,550,000
    2004 4,968,990,000
    2005 5,442,360,000
    2006 8,366,080,000
    2007 8,430,000,000
    2008 9,009,600,000
    2009 9,056,850,000
    2010 8,464,470,000
    2011 7,547,450,000
    2012 8,096,450,000
    2013 8,190,690,000
    2014 8,398,450,000
    2015 8,399,540,000
    2016 8,731,800,000
    2017 9,014,240,000
    2018 8,605,340,000
    2019 9,011,620,000
    2020 9,181,360,000
*All spending figures are in inflation-adjusted 2020 dollars.