Seal of Wisconsin Wisconsin

Wisconsin has a statutory limit on tax revenues under Wisconsin Statutes 13.085. Enacted in 2011, the statute requires tax increases to be approved by 2/3 supermajority in either house of the Wisconsin Legislature. This statute can be overridden in the case of a voter-approved tax increase only if the referendum sent to voters is passed by a joint-resolution of both houses in the Wisconsin 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 17,647,053,440
    1993 19,980,683,440
    1994 20,381,432,010
    1995 21,351,033,200
    1996 21,655,229,400
    1997 23,173,117,940
    1998 28,302,650,380
    1999 29,730,767,740
    2000 33,244,525,120
    2001 35,508,333,020
    2002 38,603,622,010
    2003 37,657,993,970
    2004 38,525,205,020
    2005 35,170,508,740
    2006 36,165,058,120
    2007 36,186,124,260
    2008 37,160,163,860
    2009 37,497,370,410
    2010 36,608,019,570
    2011 38,272,309,950
    2012 37,748,457,770
    2013 38,713,712,260
    2014 40,487,735,870
    2015 41,766,033,220
    2016 41,289,497,930
    2017 41,773,836,570
    2018 41,647,008,230
    2019 43,110,648,050
    2020 43,120,499,510
    2021 44,480,815,840
    2022 42,293,529,400
*All spending figures are in inflation-adjusted 2022 dollars.