EXHIBIT 1
City of Alameda
Appropriations Limit Calculation
Fiscal Year 2025-26
I. Calculation of Appropriations Limit:
Fiscal Year 2024-25 Appropriations Limit $168,614,381
Adjustment Factors
a. Cost of Living (Per Capita Personal Income Percentage Change) 1.0644 b. Population Change (Change in County population) 1.0031 Change Factor (a. x b.) 1.0676996
Fiscal Year 2025-26 Appropriations Limit $180,029,514
II. Calculation of appropriations subject to the Appropriations Limit:
Fiscal Year 2025-26 Budgeted General Fund Revenue $145,974,825 Less: Non-proceeds of taxes (19,023,132)
Total FY 2025-26 appropriations subject to the Appropriations Limit: $126,951,693 Percent (%) of Appropriations Limit 71%
1 EXHIBIT 1
City of Alameda
Proceeds of Taxes Calculation
Fiscal Year 2025-26
Revenue Source
Proceeds of
Taxes
Non-proceeds
of Taxes Total Revenue
Property Taxes 51,252,952 $ - $ 51,252,952$ Sales & Use Tax 19,499,351 $ - 19,499,351 Property Transfer Tax 11,300,000 $ - 11,300,000 Utility User Taxes 9,955,902 $ - 9,955,902 Transient Occupancy Tax 3,400,000 $ - 3,400,000 Business License Tax 2,900,000 $ - 2,900,000 Franchise Fees - 3,379,447$ 3,379,447 AMP Return on Investment (ROI) - 1,131,000$ 1,131,000 Motor Vehicles License Fee In-Lieu 13,020,800$ - 13,020,800 Licenses and Permits - 300$ 300 Fines and Forfeitures - 185,000$ 185,000 Payment In Lieu of Taxes 1,403,000 $ - 1,403,000 Construction Improvement Tax 80,000$ - 80,000 Proposition 172 Sales Tax - 934,000$ 934,000 Other Departmental Revenues/Rents - 13,132,175$ 13,132,175 Transfers In 12,079,760 $ - 12,079,760 Total, before interest allocation 124,891,765 18,761,922 143,653,687 Percentage of total revenue 86.94% 13.06% 100.00%
Interest allocation 1,738,790 261,210 2,000,000$ Total 126,630,555$ 19,023,132$ 145,653,687$
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