File #: 25-292    Name: 2025-26 GANN Limit
Type: General Agenda Item Status: General Government - Consent
File created: 5/1/2025 In control: Board of Supervisors
On agenda: 5/13/2025 Final action:
Title: Set May 28, 2025 at 9:00 A.M. or thereafter for a public hearing to consider adoption of the Fiscal Year 2025-26 Appropriation Limits pursuant to Article XIII B of the California Constitution.
Attachments: 1. Board Report, 2. Appropriations Limits FY 2025-26
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Title
Set May 28, 2025 at 9:00 A.M. or thereafter for a public hearing to consider adoption of the Fiscal Year 2025-26 Appropriation Limits pursuant to Article XIII B of the California Constitution.

Report
RECOMMENDATION:
It is recommended that the Board of Supervisors set May 28, 2025, at 9:00 A.M. or thereafter for a public hearing to consider the adoption of the Fiscal Year 2025-26 Appropriation Limits pursuant to Article XIII B of the California Constitution.


SUMMARY/DISCUSSION:
The California Constitution requires the establishment of appropriation limits on an annual basis. The Auditor-Controller recommends that the Board of Supervisors receive the Fiscal Year (FY) 2025-26 Appropriation Limits pursuant to Article XIII B of the California Constitution as submitted. The Appropriation Limits are attached to this report. Documents and calculations supporting these limitations and the estimated proceeds of taxes on which they are based were developed by the Office of the Auditor -Controller and are available at that office for public review.

The Chief Administrative Office annually provides notice, as required by Government Code Section 7910, informing the Public of the scheduled date the Gann limits will be submitted for adoption. This year the Board of Supervisors will begin meetings on May 28, 2025, for the purpose of adopting the County Budget and will adopt these appropriation limits for the year ending June 30, 2026 during this process.

OTHER AGENCY INVOLVEMENT:
Funds impacted by these limitations are the General, Library, and special district funds listed.

FINANCING:
The appropriation limit for the General and Library Funds, beginning with the 1978-79 base amount increased annually by the growth ratio, is calculated to be $968,065,139 for FY 2025-26. This represents the amount of taxes allowable under the Gann initiative to fund FY 2025-26 appropriations. Tax proceeds exceeding the appropriation limit would need to be refunded to tax...

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