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	10,570,800,000
1993	11,826,530,000
1994	12,418,350,000
1995	13,282,780,000
1996	14,399,880,000
1997	9,822,930,000
1998	14,579,980,000
1999	14,822,650,000
2000	15,493,500,000
2001	15,978,240,000
2002	16,715,520,000
2003	17,114,580,000
2004	17,671,630,000
2005	19,239,780,000
2006	18,228,480,000
2007	19,467,500,000
2008	20,028,000,000
2009	21,828,400,000
2010	18,442,620,000
2011	19,147,500,000
2012	19,902,690,000
2013	19,934,490,000
2014	20,167,180,000
2015	20,478,920,000
2016	21,355,920,000
2017	21,813,740,000
2018	21,572,320,000
2019	21,560,470,000
2020	23,160,000,000

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