Seal of Montana Montana

Montana does not currently have a tax and expenditure limit. Montana had a strong tax and expenditure limit from 1981-2005 that limited biennial expenditure growth to personal income growth. In November 1998, voters passed Citizen Initiative 75, requiring voter approval for new or increased taxes. Citizen Initiative 75 was struck down by the Montana Supreme Court in February 1999. In 2005, the state attorney general published an opinion finding the supermajority in contradiction of the state constitution, rendering the limitation moot.

 
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 2,757,043,333
    1993 2,850,532,277
    1994 2,862,742,430
    1995 2,623,877,594
    1996 2,590,739,607
    1997 2,650,258,796
    1998 2,591,727,957
    1999 2,678,607,260
    2000 2,763,906,025
    2001 2,968,017,073
    2002 2,971,065,536
    2003 3,288,631,287
    2004 3,349,979,779
    2005 3,664,083,308
    2006 4,042,551,525
    2007 3,387,617,209
    2008 4,829,378,865
    2009 4,826,697,722
    2010 4,825,613,186
    2011 4,731,554,316
    2012 4,649,846,775
    2013 4,755,314,533
    2014 4,825,885,769
    2015 5,001,920,146
    2016 4,739,330,869
    2017 4,812,274,305
    2018 4,649,796,627
    2019 4,697,312,923
    2020 5,495,123,013
    2021 5,522,069,221
    2022 4,629,000,000
*All spending figures are in inflation-adjusted 2022 dollars.