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 45,215,291,090
    1993 48,269,275,060
    1994 52,015,872,570
    1995 49,911,564,020
    1996 49,459,482,840
    1997 50,287,836,560
    1998 55,442,538,770
    1999 58,435,219,530
    2000 57,871,787,640
    2001 60,338,893,310
    2002 49,642,484,970
    2003 51,499,295,570
    2004 53,018,208,950
    2005 55,390,788,930
    2006 58,858,233,550
    2007 63,277,146,830
    2008 59,374,942,250
    2009 53,438,612,910
    2010 42,425,396,260
    2011 45,087,311,180
    2012 47,161,328,690
    2013 48,232,822,140
    2014 52,188,627,020
    2015 56,238,804,120
    2016 55,568,779,190
    2017 58,094,258,150
    2018 58,133,260,740
    2019 60,595,482,080
    2020 60,561,558,520
    2021 61,865,912,190
    2022 62,341,000,000
*All spending figures are in inflation-adjusted 2022 dollars.