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)
2026/27 4.95% 0.16% -0.83%
Per Capita Cost of Living Converted to Ratio: 4.95+100 = 1.0495 100
Sonoma County Population Converted to Ratio 0.16+100 = 1.0016 100
Calculation Factor for FY 2026/2027 1.0495 x1.0016 = 1.0512 Fiscal Year 2025/2026 Appropriations Limit $ 21,006,705 Fiscal Year 2026/2027 Factor 1.0512
Fiscal Year 2026/2027 Appropriations Limit $ 22,082,248 Tax Appropriations Total Budget for 2026/27
$ 2,207,731
5,977,950
Other Tax 720,000
Total Appropriations Subject to Limit $ 8,905,681
Appropriations Subject to Limit $ 8,905,681
Fiscal Year 2026/2027 Appropriations Limit 22,082,248
Over/(Under) Appropriations Limit $ (13,176,567)
Percentage Over/(Under) Limit -60%
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/forecasting/demographics/price-and-population-factors/ 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 original legislation implementing the provisions of Article XIIIB became effective January 1, 1981.
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 2026/27 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
2025/26 1.0644 1.0015 1.0660 $ 1,300,603
2024/25 1.0362 0.9973 1.0334 $ 636,911
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
Future Year Estimates Appropriations Limit (2)
2027/28 1.0546 0.9936 1.0478 $ 1,056,017
2028/29 1.0541 0.9944 1.0482 $ 1,114,126 $ 24,252,391
(2) Estimates calculated based on changes to both personal income and population change following a trending 5 year average. $ 23,138,265
$ 16,167,939
$ 15,631,769
$ 15,111,919
$ 14,501,625
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 9, 2026 establishing the City of Cotati's appropriations limit.
The City's appropriations subject to the Gann Limit totals $8,905,681, which is well below the authorized spending limit of $22,082,248.
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.
$ 16,560,820
$ 19,706,102
Appropriations Limit
$ 19,069,191
$ 18,355,175
$ 17,332,554
$ 21,006,705