Tennessee

Tennessee has a constitutional appropriations limit under Article II Section 24 of the Tennessee Constitution. This was enacted during the state constitutional convention in 1977 and approved by voters in 1978. Appropriations growth is limited to personal income growth and applies to local governments so that the state cannot offset its own spending onto local governments. This limit can be overridden by a majority vote in the legislature.

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	10,511,822,370
1993	11,795,244,410
1994	12,409,647,420
1995	13,382,118,270
1996	14,634,241,230
1997	10,055,820,250
1998	14,994,086,450
1999	15,412,467,640
2000	16,236,356,330
2001	16,864,994,210
2002	17,656,339,910
2003	18,082,630,380
2004	18,750,874,020
2005	20,439,853,900
2006	19,570,853,950
2007	20,867,282,530
2008	21,719,841,890
2009	23,542,320,580
2010	19,869,116,140
2011	20,819,339,150
2012	21,620,314,480
2013	21,758,138,520
2014	22,106,595,320
2015	22,407,266,500
2016	23,346,797,830
2017	23,880,345,530
2018	23,816,419,800
2019	23,930,804,140
2020	24,187,803,820
2021	22,946,129,860
2022	25,351,100,000

*All spending figures are in inflation-adjusted 2022 dollars.