Seal of Florida Florida

Florida has a constitutional tax and expenditure limit enacted by the legislature in 1994 and amended in 1996 and 2018. The TELs are covered in Article VII of the Florida State Constitution. The TEL limits revenue growth to personal income growth with a 2/3 supermajority to override. This TEL was enacted by citizen initiative in 1996. It requires a 2/3 popular vote to raise taxes or fees that did not exist prior to 1994. In 2018, a supermajority vote required to raise state taxes or fees was added and includes all state taxes as well as the elimination of state tax or fee exemptions or credit.

 
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 45,468,980,000
    1993 48,397,300,000
    1994 52,052,350,000
    1995 49,541,060,000
    1996 48,667,410,000
    1997 49,123,190,000
    1998 53,911,340,000
    1999 56,198,970,000
    2000 55,224,000,000
    2001 57,166,300,000
    2002 46,997,280,000
    2003 48,742,290,000
    2004 49,966,640,000
    2005 52,138,660,000
    2006 54,821,120,000
    2007 59,032,500,000
    2008 54,750,000,000
    2009 49,548,190,000
    2010 39,379,480,000
    2011 41,466,700,000
    2012 43,414,600,000
    2013 44,190,210,000
    2014 47,610,110,000
    2015 51,398,950,000
    2016 50,830,200,000
    2017 53,066,780,000
    2018 52,655,660,000
    2019 54,516,770,000
    2020 59,380,000,000
*All spending figures are in inflation-adjusted 2020 dollars.