APPROPRIATIONS LIMIT
What is it?
Sonoma County City of Cotati
Fiscal Year
Percentage Change
over Prior Year (1)
Percentage Change over
Prior Year (1)
Percentage Change over
Prior Year (1)
2022/23 7.55% 0.54% ‐1.53%
Per Capita Cost of Living Converted to Ratio: 7.55+100 = 1.0755 100
City of Cotati Population Converted to Ratio ‐1.53+100 = 0.9847 100
Calculation Factor for FY 2022/2023 1.0755 x 0.9847 = 1.0590 Fiscal Year 2021/2022 Appropriations Limit $ 17,332,554 Fiscal Year 2022/2023 Factor 1.0590 Fiscal Year 2022/2023 Appropriations Limit $ 18,355,175 Tax Appropriations Total Budget for 2022/23
$ 2,012,395
6,070,000
Other Tax 751,70 0
Total Appropriations Subject to Limit $ 8,834,095 Appropriations Subject to Limit $ 8,834,095 Fiscal Year 2022/2023 Appropriations Limit 18,355,175 Over/(Under) Appropriations Limit $ (9,521,080) Percentage Over/(Under) Limit ‐52%
Proposition 4, approved by the voters in November 1979, added California Constitution, Article XIIIB. This article limits the level of most appropriations from tax sources that the state and most local government entities are permitted to make in any given year. The limit for each year is equal to the limit for the prior year, adjusted for changes in the cost‐of‐living and population plus other various adjustments as required.
The first year in which appropriations limits applied to state and local governments in California was fiscal year (FY) 1980/81.
It should be noted that Appropriations Limit applies only to proceeds of taxes, as defined by the law and statewide reporting guidelines.
State of California Fiscal Year 2022/23 Population Change Per Capita Personal Income
Tax Appropriations Subject to the Tax Appropriations Limit Property Tax
Sales Tax
(1) Department of Finance‐Budgeting Resource Price and Population Factors Used For Appropriations Limit at:
http://www.dof.ca.gov/wp‐content/uploads/Forecasting/Demographics/Documents/PriceandPopulation2022.pdf APPROPRIATIONS LIMIT
Establishing Appropriations Limits
Historical and Estimated Future Limits
Fiscal Year
Personal Income
Change Population Change Growth Factor Annual Adjustment Historical Appropriations Limits
2021/22 1.0573 0.9899 1.0466 771,734 $
2020/21 1.0373 0.9875 1.0243 392,881 $
2019/20 1.0385 0.9960 1.0343 536,170 $
2018/19 1.0367 0.9978 1.0344 519,851 $
2017/18 1.0369 1.0050 1.0421 610,292 $
2016/17 1.0537 1.0053 1.0593 811,607 $
2015/16 1.0382 1.0084 1.0469 613,559 $
2014/15 0.9977 1.0039 1.0016 20,775 $
2013/14 1.0512 1.0057 1.0572 706,285 $
Future Year Estimates Appropriations Limit (2)
2023/24 1.0491 0.9912 1.0398 730,670 $
2024/25 1.0515 0.9899 1.0409 779,948 $
$ 15,111,919
$ 17,332,554
Appropriations Limit
$ 16,560,820
$ 16,167,939
$ 15,631,769
$ 19,865,792
(2) Estimates calculated based on changes to both personal income and population change following a trending 5 year average. $ 19,085,844
$ 14,501,625
$ 13,690,018
$ 13,076,459
$ 13,055,686
The City's limitation is calculated every year and is established by resolution of the City Council as part of the Annual Operating Budget.
A City Resolution was approved June 28, 2022 establishing the City of Cotati's appropriations limit.
The City's appropriations subject to the Gann Limit totals $8,834,095, which is well below the authorized spending limit of $18,355,175. Additional appropriations to the budget funded by non‐tax sources such as beginning fund balances, grants or service charges are unaffected by the appropriations limit. Historically, the City's Annual Appropriations Limit has exceeded annual appropriations and the City projects the trend to continue.