01375.0001/801363.1
RESOLUTION NO. 25-4845
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MURRIETA, CALIFORNIA , APPROVING THE “GANN”
APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025/26
WHEREAS, Article XIIIB of the California State Constitution (Propositions 4 and 111) places an appropriations limit on State and Local Government, including the City of Murrieta (“City”) known as the Gann Appropriation Limit; and
WHEREAS, this appropriations limitation is based on proceeds of taxes adjusted annually, from the City’s base year of 1990/91, for population growth, inflation, and transfers of financial responsibility from one government entity to another, by the population growth factor of either the City or for the County of Riverside, and by an inflation factor that is either the change in the California Per Capita Personal Income (“CCPI”) or the change in non-residential construction for the City; and
WHEREAS, the City has received inflation and population data from the State Department of Finance and the change in non-residential construction from the County of Riverside Assessor-County Clerk-Recorder’s Office to calculate the fiscal year 2025/26 appropriations limit; and
WHEREAS, the City wishes to select the population growth factor and inflation factor providing the greatest ratio of change as shown below:
Change in CCPI 6.44%
City of Murrieta Population Change 0.44%
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MURRIETA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1 . The recitals above are true and correct and incorporated herein by this reference.
SECTION 2. That, in accordance with Article XIIIB of the Constitution of the State of California, the City has elected to make its calculation using the CCPI and City population growth data, such that the appropriations limit for the City of Murrieta, California, for fiscal year 2025/26 is calculated to be $266,134,260 as shown on Exhibit “1” attached hereto and incorporated herein.
SECTION 3. That the City Clerk shall attest to the adoption of this resolution, which shall, in turn, have immediate effect.
PASSED AND ADOPTED this 17th day of June, 2025.
Cindy Warren, Mayor
01375.0001/801363.1
ATTEST:
Cristal McDonald, City Clerk
APPROVED AS TO FORM:
Tiffany J. Israel, City Attorney
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )§
CITY OF MURRIETA )
I, Cristal McDonald, City Clerk of the City of Murrieta, California, do hereby certify that the foregoing Resolution No. 25-4845 was duly passed and adopted by the City Council of the City of Murrieta at the regular meeting thereof, held on the 17th day of June, 2025, and was signed by the Mayor of the said City, and that the same was passed and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Cristal McDonald, City Clerk
CITY OF MURRIETA
NON TAX REVENUES VERSUS COSTS
WORKSHEET #1
2025/26
NonTax Revenues:
Licenses and Permits 1,945,100 $
Intergovernmental 5,676,400
Charges for Services 6,461,590
Use of Money & Property 653,900
Fines & Forfeitures 400,250
Other Revenue 1,238,718
Total Non Tax Revenues 16,375,958$
COSTS TO PROVIDE SERVICES:
General Fund 70,730,030 $
Measure T 16,858,859
Public Safety-Fire 25,377,020
Community Services 5,460,111
Local Zones 3,631,746
Lighting & Landscaping Districts 5,330,416
Library 3,412,550
Traffic Safety 14,050
Cirme Prevention 134,130
Total Costs to Provide Services 130,948,912$
NonTax Revenues in Excess of (Less Than) Costs to Provide Services (114,572,954)$ Non Tax Revenues are less than the costs to provide services, no excess is included in proceeds of taxes on worksheet #2.
EXHIBIT 1
CITY OF MURRIETA
CALCULATION OF PROCEEDS OF TAXES
WORKSHEET #2
2025/26
BUDGETED PROCEEDS OF TAXES:
Property tax 33,954,700 $
Assessments 11,655,660
Sales tax 55,071,017
Transient Occupancy Tax 2,663,600
Business License tax 1,281,500
Prop Tax in Lieu of Vehicle License 11,555,300
Motor Vehicle License fees 5,386,800
Franchise tax 162,500
Property transfer tax 710,100
Subtotal 122,441,177 $ To worksheet #3
Interest earnings on proceeds of taxes 4,793,933 From worksheet #3 Total proceeds of taxes 127,235,110 To worksheet #4 Non-proceeds of taxes 17,017,125
Total budgeted revenue 144,252,235 $
CITY OF MURRIETA
INTEREST EARNINGS PRODUCED BY TAXES
WORKSHEET #3
2025/26
Proceeds of taxes excluding interest 122,441,177 $ From worksheet #2 Total revenues 138,817,135 $
Percent applicable to proceeds of taxes 88.20%
Total interest 5,435,100
Interest applicable to proceeds of taxes 4,793,933 $ To worksheet #2
CITY OF MURRIETA
APPROPRIATIONS SUBJECT TO LIMITATION
WORKSHEET #4
2025/26
Appropriation Limit 266,134,260 $ From worksheet #6 Appropriations subject to the limit 127,235,110 From worksheet #2 Amount under the appropriation limit 138,899,150$ .
CITY OF MURRIETA
POPULATION INCREASES
WORKSHEET #5
2025/26
City of Murrieta Population January 1, 2024 111,299
City of Murrieta Population January 1, 2025 111,789
Percent increase 0.44% To worksheet #6
CITY OF MURRIETA
COMPUTATION OF APPROPRIATION LIMIT
WORKSHEET #6
2025/26
2024/25 Limit 248,936,865$
Add: Change CCPI 6.44% 16,031,534
Subtotal 264,968,399 $
Add: Population Increase of (from worksheet #5) 0.44% 1,165,861 Total 266,134,260 $
CITY OF MURRIETA
COMPUTATION OF APPROPRIATION LIMIT
WORKSHEET #7
2025/26
Calculation of percent increase in the assessment roll from the addition of local, non-residential construction
Source: Riverside County Assessor: Proposition 111 Data Report Roll Amount
2024-25 Secured Roll 19,065,273,355
2023-24 Secured Roll 17,961,140,059
1,104,133,296 (A)
2024-25 Non-Residential New Construction 87,499,300
2023-24 Non-Residential New Construction 76,188,317
11,310,983 (B)
Percent increase (decrease) 1.02% (B) / (A)
Annual Adjustment Factor 100% 1.0102
CITY OF MURRIETA
COMPUTATION OF APPROPRIATION LIMIT
WORKSHEET #8
2025/26
Annual Adjustment Factor
Based on the actual data, the four alternative adjustment factors are as follows:
1.0644 x 1.0027 1.0672739
1.0644 x 1.0044 1.0690834
1.0102 x 1.0027 1.0129719
1.0102 x 1.0044 1.0146893
CITY OF MURRIET
A
COMPUTATION OF APPROPRIATION LIMIT
WORKSHEET #9
2025/26
Calculation of the Fiscal Year 2025/26 Limit
Prior year FY 2024/25 Limit 248,936,865 $
Recommended Adjustment Factor (Largest Allowable Increase) 1.0690834 New FY 2025/26 Limit $266,134,260