RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ANAHEIM, CALIFORNIA, ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2025/26
WHEREAS, the voters of California on November 6, 1977, added Article XIII B to the State Constitution placing various limitations on the appropriations of the state and local governments; and
WHEREAS, Article XIII B of the State Constitution provides that the appropriations limit for fiscal year 2025/26 is calculated by adjusting the 2024/25 fiscal appropriations limit for changes in the cost of living and population except as otherwise provided in said Article XIII B; and
WHEREAS, the information necessary for making these adjustments is attached in Exhibits A through D; and
WHEREAS, the City of Anaheim has complied with all the provisions of Article XIII B of the State Constitution in determining the appropriations limit for fiscal year 2025/26.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Anaheim that the City of Anaheim appropriations limit for fiscal year 2025/26 be established in the amount of $1,404,407,778.
BE IT FURTHER RESOLVED that the City Council of the City of Anaheim, by recorded vote of the City Council adopting this resolution, hereby determines and selects that, with regard to fiscal year 2025/26 and the calculations specified herein for such fiscal year, the term "change in the cost of living" for purposes of Section 8(e)(2) of Article XIII B of the Constitution of the State of California shall mean the percentage change in the California per capita personal income from the preceding year.
BE IT FURTHER RESOLVED that the City Council of the City of Anaheim, by recorded vote of the City Council adopting this resolution, hereby determines and chooses that, with regard to fiscal year 2025/26 and the calculations specified herein for such fiscal year, the term "change in population" for purposes of Article XIII B of the Constitution of the State of California and Division 9 of Article 1 of the Government Code of the State of California shall me an the change in population within the City of Anaheim.
BE IT FURTHER RESOLVED that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council. ///
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THE FOREGOING RESOLUTION IS PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF ANAHEIM THIS SEVENTEENTH (17) DAY OF JUNE, 2025, BY THE FOLLOWING ROLL CALL VOTE:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ANAHEIM
By: __________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
___________________________________
CITY CLERK OF THE CITY OF ANAHEIM
155469
FY 2024/25 Adopted Appropriations Limit 1,320,492,488$
Adjustment Factor 1.06354848
FY 2025/26 Appropriations Limit 1,404,407,778$
FY 2025/26 Appropriations Limit 1,404,407,778$
FY 2025/26 Appropriations Subject To Limit 582,375,850$ FY 2025/26 Appropriations Limit Margin 822,031,928$
FY 2025/26 Appropriations Limit Margin, As a Percent of Limit 58.53%
EXHIBIT A
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT FY 2025/26 APPROPRIATIONS LIMIT
CITY OF ANAHEIM
POPULATION - Selected Factor: City Population Growth
Population count provided by the
State Finance Department 341,773
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code -0.08%
CHANGE IN COST OF LIVING -
Selected Factor: California Per Capita
Personal Income Growth 6.44%
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
A
) Population - City, Converted to a factor 0.9992
B) Cost of Living - Calif. Per Cap Income,
Converted to a factor 1.0644
Ratio of change: A X B = 1.06354848
FY 2025/26 APPROPRIATIONS LIMIT
CITY OF ANAHEIM
EXHIBIT B
ADJUSTMENT FACTORS
Totals
Total All City Revenues 2,133,310,594 $
Reduce by Non-Proceeds of Taxes 1,568,018,885 565,291,709 $ Add User Fee Revenues in Excess of Costs - 565,291,709 Add User Fees in Replacement of Taxes 38,616,897 603,908,606 Subtract Revenues Supporting
Federal Mandates (FLSA) 1,113,785 602,794,821 Subtract Qualified Capital Projects 20,418,971 582,375,850 Subtract Debt Service Appropriations - 582,375,850 $ Total Revenues Available for Expenditure Appropriation 2,133,310,594$ Reduce by Non-Proceeds of Taxes 1,568,018,885 565,291,709 $ Subtract Debt Service Appropriations - 565,291,709 Subtract Revenues Supporting
Federal Mandates (FLSA) 1,113,785 564,177,924 Subtract Qualified Capital Project
Expenditures 20,418,971 543,758,953
Add User Fees in Excess of Costs - 543,758,953 Add Expenditures for Functions
Formerly Tax Supported 38,616,897 582,375,850 $
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
CITY OF ANAHEIM
EXHIBIT C
FY 2025/26 APPROPRIATIONS LIMIT
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes 500,632,550 $ - $
500,632,550$
State Subventions 42,121,978 -
42,121,978
Service Charges - 161,719,291 161,719,291
Permi
ts and Fees -
17,509,506 17,509,506
Fines and Forfeitures -
4,768,937
4,768,937
Rentals -
57,523,180 57,523,180
Sales 19,062,033 744,336,992 763,399,025
Refunds and Reimbursements -
69,957,449 69,957,449
Internal Service Charges - 457,051,630 457,051,630
Federal and County Subventions -
19,216,546 19,216,546
Contributions -
18,924,791 18,924,791
Subtotal 561,816,561$ 1,551,008,322$ 2,112,824,883$ Interest 3,475,148 17,010,563 20,485,711
Total All City Revenues 565,291,709$ 1,568,018,885$ 2,133,310,594$ Use of (Contribution to) Fund Balances 37,802,114
Mello-Roos CFDs (Separate Limits) 4,544,019
Successor to Redevelopment Agency 68,295,519
Housing Authority 165,934,640
Grand Total 2,409,886,886$
PROCEEDS OF TAXES CALCULATION
CITY OF ANAHEIM
FY 2025/26 APPROPRIATIONS LIMIT
EXHIBIT D