Seal of Nevada Nevada

Nevada has a statutory spending limit, Nevada Revised Statutes 353.213. Enacted in 1975, it limits general fund expenditures, creating a base year of FY 1974 and letting the limit grow from the sum of the base year and inflation plus population growth. This limit exempts construction spending and public retirement fund spending. Because this limit is statutory, it can be overridden by supermajority vote.

Nevada state constitution requires a supermajority vote in the legislature to raise taxes, Article IV Section 18(2), passed by citizen initiative in 1996.

 
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 2,769,110,000
    1993 3,613,110,000
    1994 5,329,800,000
    1995 5,215,770,000
    1996 5,961,420,000
    1997 6,849,940,000
    1998 8,343,680,000
    1999 9,632,940,000
    2000 5,310,150,000
    2001 5,310,020,000
    2002 5,963,040,000
    2003 6,139,140,000
    2004 6,727,620,000
    2005 6,935,010,000
    2006 7,459,690,000
    2007 6,574,840,000
    2008 8,951,650,000
    2009 8,430,070,000
    2010 6,535,480,000
    2011 6,766,600,000
    2012 5,726,840,000
    2013 6,499,050,000
    2014 7,147,130,000
    2015 8,601,400,000
    2016 8,928,900,000
    2017 10,092,310,000
    2018 10,199,470,000
    2019 10,966,580,000
    2020 10,760,300,000
*All spending figures are in inflation-adjusted 2020 dollars.