EXHIBIT 1
City of Alameda
Appropriations Limit Calculation
Fiscal Year 2026-27
I. Calculation of Appropriations Limit:
Fiscal Year 2025-26 Appropriations Limit $180,029,514
Adjustment Factors
a. Cost of Living (Per Capita Personal Income Percentage Change) 1.0495 b. Population Change (Change in County population) 0.9990 Change Factor (a. x b.) 1.0484505
Fiscal Year 2026-27 Appropriations Limit $188,752,034
II. Calculation of appropriations subject to the Appropriations Limit:
Fiscal Year 2025-26 Budgeted General Fund Revenue $154,153,901 Less: Non-proceeds of taxes (16,095,401)
Total FY 2026-27 appropriations subject to the Appropriations Limit: $138,058,500 Percent (%) of Appropriations Limit 73%
1 EXHIBIT 1
City of Alameda
Proceeds of Taxes Calculation
Fiscal Year 2026-27
Revenue Source
Proceeds of
Taxes
Non-proceeds
of Taxes Total Revenue
Property Tax 68,860,933$ -$ 68,860,933$ Sales Tax 20,985,708$ - 20,985,708 Property Transfer Tax 11,500,000$ - 11,500,000 Utility Users Tax 10,156,757$ - 10,156,757 Transient Occupancy Tax 3,400,000$ - 3,400,000 Business License Tax 3,147,000$ - 3,147,000 Franchise Fees - 3,404,051$ 3,404,051 Investments/Property Income - 1,678,762$ 1,678,762 Licenses and Permits - 300$ 300 Fines/Forfeiture/Penalties - 200,000$ 200,000 Other Taxes 1,431,000$ - 1,431,000 Construction Improvement Tax 80,000$ - 80,000 Fees and Charges for Services - 10,487,087$ 10,487,087 Transfers In 14,028,802$ - 14,028,802 Total, before interest allocation 133,590,200 15,770,200 149,360,400 Percentage of total revenue 89.44% 10.56% 100.00%
Interest allocation 2,754,799 325,201 3,080,000$ Total 136,344,999$ 16,095,401$ 152,440,400$
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