City Council Resolution No. _____-2025 1
RESOLUTION NO. _____-2025
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BARSTOW,
CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2025/2026 IN ACCORDANCE WITH THE
PROVISIONS OF DIVISION 9 OF TITLE I OF THE CALIFORNIA
GOVERNMENT CODE.
WHEREAS, Article XIII B of the Constitution of the State of California as proposed by the Initiative Measure approved by the people at the special statewide election held on November 6, 1979, provides that the total annual appropriations limit of such entity for the prior year be adjusted for changes in the cost of living and population except as otherwise specifically provided for in said Articles; and
WHEREAS, the State Legislature added Division 9 (commencing with Section 7900) to Title I of the Government Code of the State of California to implement Article XIII B of the California Constitution; and
WHEREAS, Section 7910 of the Government Code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year pursuant to Article XIII B at a regularly scheduled meeting or a noticed special meeting and that fifteen days prior to such meeting, documentation used in the determination of the appropriations limit shall be available to the public; and
WHEREAS, Section 7902(a) of the Government Code sets forth the method for determining the appropriations limit for each local jurisdiction; and WHEREAS, the City Council of the City of Barstow wishes to establish the appropriations limit for Fiscal Year 2025/2026 for the City of Barstow, California; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Barstow, California, as follows:
Section 1: That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the City of Barstow for Fiscal Year 2025/2026 was available to the public in the Finance Department of said City at least fifteen days prior to this date.
Section 2: That the appropriations limit for the City of Barstow was established in accordance with Section 7902(a) of the California Government Code is $59,756,788. The City of Barstow is $30,978,666 under the limit.
City Council Resolution No. _____-2025 2
PASSED AND ADOPTED THIS 17TH DAY OF JUNE 2025
Timothy R. Silva,
Mayor
ATTEST:
I, Andrea Flores, City Clerk for the City of Barstow, California and ex-officio Clerk of the City Council, do hereby certify, UNDER PENALTY OF PERJURY, that the foregoing is a true and correct copy of Resolution No. _____-2025 which was introduced and adopted at the regular meeting of the City Council of the City of Barstow held on the 17th day of June, 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_____________________________
Andrea Flores, City Clerk
Andrea Flores
City Clerk
$ 55,895,349
0.44%
6.44%
1.06908336
FY 2024-25 Appropriations Limit
Change in County Population* = .44% OR
Change in City Population * = -0.55%
Change in Non-Residential Assessed Valuation** = 12.89% OR Change in Per Capita Income* = 6.44%
Cumulative Compound Change Factor
(1.0044x1.0644)
FY 2025-26 Appropriations Limit $ 59,756,788
SUMMARY
28,778,122
$ (59,756,788)
FY 2023-24 Net Proceeds of Taxes Subject to the Limit*** Less: FY 2025-26 Appropriation Limit
Budget Appropriation Over (Under) the Limit $ (30,978,666) *Number provided from Department of Finance
**Number provided from HDL
***The appropriations subject to limitation includes proceeds of taxes from General Fund, and Special Revenue Funds For the City of Barstow, the taxes proceeds include: Property Taxes, Sales Taxes, Measure Q, TOT and Business Licenses
CITY OF BARSTOW
APPROPRIATIONS LIMIT CALCULATION
FISCAL YEAR 2025/26
May 2025
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2025, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.
Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.
Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
JOE STEPHENSHAW
Director
By:
ERIKA LI
Chief Deputy Director
Attachment
May 2025
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:
Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028
100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674 FISCAL YEAR 2025-26
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2024 to January 1, 2025 and Total Population January 1, 2025 City County Percent Change 24-25
Population Minus
Exclusions 1-1-24
Population Minus
Exclusions 1-1-25 Total Population 1-1-25
Adelanto City San Bernardino 1.42 36,629 37,150 37,150
Apple Valley Town San Bernardino -0.11 75,339 75,255 75,262 Barstow City San Bernardino -0.55 24,634 24,498 24,811
Big Bear Lake City San Bernardino -0.48 4,977 4,953 4,953 Chino City San Bernardino 1.76 90,123 91,712 95,206
Chino Hills City San Bernardino -0.18 77,452 77,314 77,314 Colton City San Bernardino -0.42 53,505 53,278 53,278
Fontana City San Bernardino 0.96 217,084 219,172 219,172 Grand Terrace City San Bernardino -0.51 12,868 12,803 12,803 Hesperia City San Bernardino 0.54 101,248 101,792 101,792 Highland City San Bernardino 1.16 56,436 57,088 57,088
Loma Linda City San Bernardino -0.19 25,323 25,276 25,322 Montclair City San Bernardino -0.38 37,670 37,526 37,526 Needles City San Bernardino -0.54 4,817 4,791 4,791
Ontario City San Bernardino 0.84 182,875 184,404 184,404 Rancho Cucamonga City San Bernardino 0.44 175,227 175,992 175,992 Redlands City San Bernardino 0.10 73,416 73,488 73,488
Rialto City San Bernardino 1.09 104,426 105,565 105,565 San Bernardino City San Bernardino 0.08 221,218 221,387 222,727 Twentynine Palms City San Bernardino 7.84 14,775 15,934 24,257 Upland City San Bernardino -0.23 79,326 79,140 79,140
Victorville City San Bernardino 0.49 135,981 136,652 141,013 Yucaipa City San Bernardino 0.51 54,561 54,838 54,838
Yucca Valley Town San Bernardino 0.03 22,021 22,027 22,027 Balance of County San Bernardino -0.22 290,454 289,811 297,505 Incorporated San Bernardino 0.54 1,881,931 1,892,035 1,909,919 County Total San Bernardino 0.44 2,172,385 2,181,846 2,207,424 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
NONRESIDENTIAL NEW CONSTRUCTION
THE CITY OF BARSTOW
FOR USE IN CALCULATING 2025/26 GANN LIMIT
2023/24 TO 2024/25 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
Parcel Use Category Owner Improvements
Percent
Change
0181-076-05-0000 Commercial Seligman Living Trust 31,200 35,000 + 12.2% 0181-102-11-0000 Commercial Krommenhoek Barbara 104,500 107,600 + 3.0% 0181-321-04-0000 Institutional Desert Inheritance Ministries Inc 200,000 230,000 + 15.0% 0181-592-01-8000 Miscellaneous Golden State Water Company 211,000 240,000 + 13.7% 0181-632-12-0000 Commercial Rajdeep Family Living Trust 12 21 23 0 25,000 + 99,999.9% 0181-841-01-0000 Commercial Tcm Lewis Enterprises 352,145 583,588 + 65.7% 0182-113-18-8000 Miscellaneous Golden State Water Company 112,000 127,000 + 13.4% 0183-171-24-0000 Commercial Mr Sodhi Inc 0 449,000 + 99,999.9% 0183-321-16-0000 Commercial Theme Family Lp 693,600 721,300 + 4.0% 0183-501-88-8000 Miscellaneous Golden State Water Company 40,000 45,000 + 12.5% 0421-313-21-0000 Commercial 2567 Commerce Way Llc 0 1,632,000 + 99,999.9% 0426-061-09-8000 Miscellaneous Golden State Water Company 416,000 472,000 + 13.5% 0428-351-08-0000 Commercial Barstow Hospitality Llc 4,250,000 14,000,000 + 229.4% 13 Parcels Listed 6,410,445 18,667,488 + 191.2%
This calculation reflects the 2024/25 increase in taxable values for this city due to non-residential new construction as a percentage of the total taxable value Increase (as of the 2024/25 lien year roll date). This percentage may be used as an alternative to the change in California per-capita personal income for calculating a taxing agency's annual adjustment of its Appropriation Limit pursuant to Article XIIIB of the State Constitution as Amended by Proposition 111 in June, 1990.
12,257,043
-128,209
12,128,834
94,075,690
12.89%
Total Change in Non-Residential Valuation Due to New Development Less Automatic 2.000% Assessors's Inflation Adjustment
Actual Change in Non-Residential Valuation
Change in Total Assessed Value
= Alternate 2025/26 Appropriations Limit Factor
Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls .
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Data Source: San Bernardino County Assessor 2024/25 Secured Tax Rolls Prepared On 11/1/2024 By MV