Kentucky

Kentucky does not have a TEL but requires a supermajority (3/5) for raising revenue or appropriating funds in odd-numbered years only. In even-numbered legislative session years, a simple majority is required for revenue and appropriations bills.

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	13,464,647,250
1993	13,217,386,340
1994	14,126,243,620
1995	14,568,172,600
1996	16,200,926,030
1997	14,055,271,740
1998	15,466,484,050
1999	16,879,093,760
2000	17,265,963,590
2001	17,778,822,940
2002	17,481,419,240
2003	18,475,925,360
2004	18,407,808,180
2005	18,399,542,200
2006	18,861,735,170
2007	20,405,024,120
2008	21,179,773,920
2009	20,654,340,790
2010	19,825,526,650
2011	19,592,686,200
2012	20,821,198,780
2013	21,410,425,080
2014	21,585,652,960
2015	22,641,023,380
2016	22,996,635,140
2017	24,722,851,240
2018	24,574,897,260
2019	23,691,417,620
2020	23,538,692,330
2021	22,249,350,540
2022	24,336,000,000

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