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)
2023/24 4.44% -0.53% -0.67%
Per Capita Cost of Living Converted to Ratio: 4.44+100 = 1.0444 100
Sonoma County Population Converted to Ratio -0.53+100 = 0.9947 100
Calculation Factor for FY 2023/2024 1.0444 x 0.9947 = 1.0389 Fiscal Year 2022/2023 Appropriations Limit $ 18,355,174 Fiscal Year 2022/2023 Factor 1.0389
Fiscal Year 2023/2024 Appropriations Limit $ 19,069,191 Tax Appropriations Total Budget for 2023/24
$ 2,131,758
6,084,000
Other Tax 652,300
Total Appropriations Subject to Limit $ 8,868,058
Appropriations Subject to Limit $ 8,868,058
Fiscal Year 2023/2024 Appropriations Limit 19,069,191
Over/(Under) Appropriations Limit $ (10,201,133)
Percentage Over/(Under) Limit -53%
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 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 2023/24 Population Change Per Capita Personal Income
APPROPRIATIONS LIMIT
Historical and Estimated Future Limits
Fiscal Year
Personal Income
Change Population Change Growth Factor Annual Adjustment Historical Appropriations Limits
2022/23 1.0755 0.9847 1.0590 $ 1,022,621
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)
2024/25 1.0483 0.9912 1.0390 $ 744,413
2025/26 1.0502 0.9899 1.0396 $ 783,836 $ 20,597,440
(2) Estimates calculated based on changes to both personal income and population change following a trending 5 year average. $ 19,813,604
$ 14,501,625
$ 13,690,018
$ 13,076,459
$ 13,055,686
Establishing Appropriations Limits
The City's limitation is calculated every year and is established by resolution of the City Council as part of the Annual Operating Budget.
The City's appropriations subject to the Gann Limit totals $8,868,058, which is well below the authorized spending limit of $19,069,191. 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. $ 15,111,919
$ 17,332,554
Appropriations Limit
$ 16,560,820
$ 16,167,939
$ 15,631,769
$ 18,355,174