RESOLUTION NO. 26.XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LAGUNA BEACH, CALIFORNIA, DETERMINING AND ADOPTING
AN APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026-27 IN
ACCORDANCE WITH ARTICLE XIIIB OF THE CONSTITUTION
OF THE STATE OF CALIFORNIA, CHAPTER 1205 OF THE
REVENUE AND TAXATION CODE SECTION 791
WHEREAS, Article XIIIB was added to the Constitution of the State of California at a general election held on November 6, 1979, and amended at a general election held on June 6, 1990; and
WHEREAS, an annual appropriations limit must be determined for this City, effective for the fiscal year beginning July 1, 2026; and
WHEREAS, the City Council must select the adjustment factors which are to be used in determining the appropriations limit; and
WHEREAS, the appropriation limit must be adhered to in preparing and adopting this City annual budget.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAGUNA BEACH DOES RESOLVE:
SECTION 1. In accordance with Article XIIIB of the Constitution of the State of California, and Chapter 1205 of the Revenue and Taxation Code Section 7910, the appropriations limit for the fiscal year beginning July 1, 2026, is $88,686,767, delineated in Exhibit A.
SECTION 2. The adjustment factors for fiscal year 2026-27 shall be percent change in County population and percent increase in State per capita income.
SECTION 3. The City’s appropriations subject to limitation are under the appropriation limit by $1,507,482.
Attachment 6
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Reso. #
ADOPTED this 23rd day of June, 2026.
Mark Orgill, Mayor
ATTEST:
Ann Marie McKay, City Clerk
I, Ann Marie McKay, City Clerk of the City of Laguna Beach, certify that the foregoing Resolution No. 26.XXX was duly adopted at a regular meeting of the City Council of said City held on June 23, 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
City Clerk, City of Laguna Beach, CA
46 Appropriations Limit Guidelines
Fiscal Year
Budget
Actual
Amount Source
A. Last Years Limit 84,819,019
B. Adjustments
1. Population % (County) 0.9963 Workpaper 5.1, "Percent Change"
2. Inflation % 1.0495 State Finance or Assessor
Total % 1.0456 (B1*B2)
C. Annual Adjustment ($) ((B-1)*A)
3,867,747
D. Other Adjustments
1. Lost Responsibility
2. Transfer to Private
3. Transfer to Fees
4. Assumed Responsibility
Total 0
E. Total Adjustments 3,867,747 (C+D)
F. Current Year Limit (A+E) 88,686,767
X
EXHIBIT A
City of Laguna Beach
Appropriation Limit
Worksheet 6.1
2026-27
47