Kentucky

Kentucky does not have a TEL but requires a supermajority (3/5) for raising revenue or appropriating funds in odd-numbered years only. In even-numbered legislative session years, a simple majority is required for revenue and appropriations bills.

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	13,540,190,000
1993	13,252,440,000
1994	14,136,150,000
1995	14,460,030,000
1996	15,941,470,000
1997	13,729,760,000
1998	15,039,330,000
1999	16,233,150,000
2000	16,476,000,000
2001	16,844,020,000
2002	16,549,920,000
2003	17,486,820,000
2004	17,348,310,000
2005	17,319,260,000
2006	17,568,000,000
2007	19,036,250,000
2008	19,530,000,000
2009	19,150,670,000
2010	18,402,160,000
2011	18,019,350,000
2012	19,167,060,000
2013	19,615,920,000
2014	19,691,940,000
2015	20,692,560,000
2016	21,035,610,000
2017	22,583,330,000
2018	22,259,330,000
2019	22,391,250,000
2020	22,438,170,000

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