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)
2024/25 3.62% -0.27% -1.06%
Per Capita Cost of Living Converted to Ratio: 3.62+100 = 1.0362 100
Sonoma County Population Converted to Ratio -0.27+100 = 0.9973 100
Calculation Factor for FY 2024/2025 1.0362 x 0.9973 = 1.0334 Fiscal Year 2023/2024 Appropriations Limit $ 19,069,191 Fiscal Year 2024/2025 Factor 1.0334
Fiscal Year 2024/2025 Appropriations Limit $ 19,706,102 Tax Appropriations Total Budget for 2024/25
$ 2,123,996
6,027,000
Other Tax 752,500
Total Appropriations Subject to Limit $ 8,903,496
Appropriations Subject to Limit $ 8,903,496
Fiscal Year 2024/2025 Appropriations Limit 19,706,102
Over/(Under) Appropriations Limit $ (10,802,606)
Percentage Over/(Under) Limit -55%
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:
https://dof.ca.gov/wp-content/uploads/sites/352/2024/04/PriceandPopulation2024.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 2024/25 Population Change Per Capita Personal Income
APPROPRIATIONS LIMIT
Establishing Appropriations Limits
Historical and Estimated Future Limits
Fiscal Year
Personal Income
Change Population Change Growth Factor Annual Adjustment Historical Appropriations Limits
2023/24 1.0444 0.9947 1.0389 $ 714,016
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 $ 536,171
2018/19 1.0367 0.9978 1.0344 $ 519,848
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
Future Year Estimates Appropriations Limit (2)
2025/26 1.0482 0.9906 1.0383 $ 754,842
2026/27 1.0498 0.9895 1.0388 $ 793,152 $ 21,254,096
(2) Estimates calculated based on changes to both personal income and population change following a trending 5 year average. $ 20,460,944
$ 15,111,919
$ 14,501,625
$ 13,690,018
$ 13,076,459
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 25, 2024 establishing the City of Cotati's appropriations limit.
The City's appropriations subject to the Gann Limit totals $8,903,496, which is well below the authorized spending limit of $19,706,102 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.
$ 15,631,769
$ 18,355,174
Appropriations Limit
$ 17,332,554
$ 16,560,820
$ 16,167,939
$ 19,069,191