RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ANAHEIM, CALIFORNIA, ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026/27
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 2026/27 is calculated by adjusting the 2025/26 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 2026/27.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Anaheim that the City of Anaheim appropriations limit for fiscal year 2026/27 be established in the amount of $1,473,041,608.
BE IT FURTHER RESOLVED that the City Council of the City of Anaheim, by recorded vote of the City Council adopting this resolution, hereby determines and selects that, with regard to fiscal year 2026/27 and the calculations specified herein for such fiscal year, the term "change in the cost of living" for purposes of Section 8(e)(2) of Article XIII B of the Constitution of the State of California shall mean the percentage change in the California per capita personal income from the preceding year.
BE IT FURTHER RESOLVED that the City Council of the City of Anaheim, by recorded vote of the City Council adopting this resolution, hereby determines and chooses that, with regard to fiscal year 2026/27 and the calculations specified herein for such fiscal year, the term "change in population" for purposes of Article XIII B of the Constitution of the State of California and Division 9 of Article 1 of the Government Code of the State of California shall me an the change in population within the City of Anaheim.
BE IT FURTHER RESOLVED that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council. ///
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2 THE FOREGOING RESOLUTION IS PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF ANAHEIM THIS TWENTY-THIRD (23) DAY OF JUNE, 2026, BY THE FOLLOWING ROLL CALL VOTE:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ANAHEIM
By: __________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
___________________________________
CITY CLERK OF THE CITY OF ANAHEIM
158641
FY 2025/26 Adopted Appropriations Limit 1,404,407,778$
Adjustment Factor 1.04887030
FY 2026/27 Appropriations Limit 1,473,041,608$
FY 2026/27 Appropriations Limit 1,473,041,608$
FY 2026/27 Appropriations Subject To Limit 618,035,361$ FY 2026/27 Appropriations Limit Margin 855,006,247$
FY 2026/27 Appropriations Limit Margin, As a Percent of Limit 58.04% FY 2026/27 APPROPRIATIONS LIMIT
CITY OF ANAHEIM
EXHIBIT A
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT POPULATION - Selected Factor: City Population Growth
Population count provided by the
State Finance Department 340,433
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code -0.06%
CHANGE IN COST OF LIVING -
Selected Factor: California Per Capita
Personal Income Growth 4.95%
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
A) Population - City, Converted to a factor 0.9994
B) Cost of Living - California Per Capita Income,
Converted to a factor 1.0495
Ratio of change: A X B = 1.04887030
FY 2026/27 APPROPRIATIONS LIMIT
CITY OF ANAHEIM
EXHIBIT B
ADJUSTMENT FACTORS
Totals
Total All City Revenues 2,129,816,259$
Reduce by Non-Proceeds of Taxes 1,527,449,746 602,366,513$ Add User Fee Revenues in Excess of Costs - 602,366,513 Add User Fees in Replacement of Taxes 42,347,611 644,714,124 Subtract Revenues Supporting
Federal Mandates (FLSA) 1,089,495 643,624,629 Subtract Qualified Capital Projects 25,589,268 618,035,361 Subtract Debt Service Appropriations - 618,035,361$ Total Revenues Available for Expenditure Appropriation 2,129,816,259$ Reduce by Non-Proceeds of Taxes 1,527,449,746 602,366,513$ Subtract Debt Service Appropriations - 602,366,513 Subtract Revenues Supporting
Federal Mandates (FLSA) 1,089,495 601,277,018 Subtract Qualified Capital Project
Expenditures 25,589,268 575,687,750
Add User Fees in Excess of Costs - 575,687,750 Add Expenditures for Functions
Formerly Tax Supported 42,347,611 618,035,361$
CITY OF ANAHEIM
EXHIBIT C
FY 2026/27 APPROPRIATIONS LIMIT
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes 534,232,013$ -$ 534,232,013$ State Subventions 47,064,941 - 47,064,941 Service Charges - 166,263,435 166,263,435 Permits and Fees - 32,976,370 32,976,370 Fines and Forfeitures - 5,465,918 5,465,918 Rentals - 60,935,375 60,935,375 Sales 18,187,266 621,857,780 640,045,046 Refunds and Reimbursements - 75,621,589 75,621,589 Internal Service Charges - 481,329,663 481,329,663 Federal and County Subventions - 42,931,711 42,931,711 Contributions - 21,204,248 21,204,248 Subtotal 599,484,220$ 1,508,586,089$ 2,108,070,309$ Interest 2,882,293 18,863,657 21,745,950 Total All City Revenues 602,366,513$ 1,527,449,746$ 2,129,816,259$ Use of (Contribution to) Fund Balances 226,351,101
Mello-Roos CFDs (Separate Limits) 5,075,950
Successor to Redevelopment Agency 65,904,345
Housing Authority 175,198,178
Grand Total 2,602,345,833$
CITY OF ANAHEIM
FY 2026/27 APPROPRIATIONS LIMIT
EXHIBIT D
PROCEEDS OF TAXES CALCULATION