Seal of Ohio Ohio

Ohio has a statutory limit on general fund expenditures under Ohio Revised Code Chapter 107, Sections 032-035, and Chapter 131, Sections 55-60. Chapter 107 Sections 032-035 limits establishes a base year at FY 2007 and advises that the general fund in the governor’s budget not exceed the general fund revenue for FY 2007 multiplied by either 3.5% or inflation plus population growth, whichever is greater. Chapter 131, Sections 55-60 apply the same rules as Chapter 107, Sections 032-035  to the general fund appropriations limit in the legislature. This was modified in 2009 to allow the limitation to be raised to adjust for non-general fund appropriations that are switched into the general fund. This TEL can be overridden temporarily by a declaration of emergency or overridden permanently by a 2/3 legislative supermajority vote.

 
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 34,362,550,000
    1993 40,294,150,000
    1994 42,817,250,000
    1995 42,903,240,000
    1996 43,676,820,000
    1997 45,727,700,000
    1998 48,964,840,000
    1999 49,284,890,000
    2000 51,021,000,000
    2001 53,868,160,000
    2002 56,530,080,000
    2003 56,225,160,000
    2004 55,976,830,000
    2005 56,741,790,000
    2006 57,384,960,000
    2007 56,372,500,000
    2008 56,529,600,000
    2009 56,061,260,000
    2010 51,637,670,000
    2011 52,625,890,000
    2012 50,598,340,000
    2013 50,639,380,000
    2014 52,511,510,000
    2015 55,701,710,000
    2016 59,353,190,000
    2017 59,017,550,000
    2018 56,205,230,000
    2019 56,142,210,000
    2020 57,704,810,000
*All spending figures are in inflation-adjusted 2020 dollars.