Seal of Utah Utah

Utah has a statutory limit on appropriations under Utah Code, Title 63J, Chapter 3, Part 2, Sections 201-206. The appropriations limit was enacted in 1988 by the legislature establishes a state appropriations limit for each fiscal year beginning after June 30, 1988 (end of FY 1988). It limits the annual legislative appropriations for “this state, its agencies, departments, and institutions” to the sum of inflation plus population growth. It includes an adjustment for the transfer of programs to or from a different unit of government. It can be overridden by a declaration of fiscal emergency with a 2/3 supermajority approval by the legislature temporarily and excess funding for a fiscal emergency still applies to future limitations unless overridden by a popular vote.

The limit does, however, have numerous exemptions. Exemptions include money from either federal or local governments, debt service, money from the sale of fixed assets, expenditures of gifts received from specific purposes, transfers to the budget reserve account, and one-time capital project costs.

 
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 5,297,812,095
    1993 5,490,938,889
    1994 5,873,081,355
    1995 6,204,134,594
    1996 6,290,047,468
    1997 6,941,106,898
    1998 8,327,213,749
    1999 7,937,509,479
    2000 7,799,864,469
    2001 9,016,546,156
    2002 8,685,191,323
    2003 8,341,130,952
    2004 8,416,742,427
    2005 8,825,337,167
    2006 8,936,820,677
    2007 10,202,244,080
    2008 11,478,071,030
    2009 11,217,837,460
    2010 11,526,856,580
    2011 11,389,991,610
    2012 10,107,401,890
    2013 10,451,999,610
    2014 10,379,418,090
    2015 11,173,817,320
    2016 11,878,837,510
    2017 12,083,485,010
    2018 12,355,108,910
    2019 14,223,733,680
    2020 14,826,535,960
    2021 14,330,552,110
    2022 16,368,000,000
*All spending figures are in inflation-adjusted 2022 dollars.