Exhibit A
1 ARTICLE XIIIB APPROPRIATIONS LIMIT
Fiscal Year 2025-26
FY 2024-25 Appropriations Limit $834,898,966
FY 2024-25 Adjustment Factors
County of Alameda Population Change = 1.0031 (0.31%) California Per Capita Income Change = 1.0644 (6.44%) Combined Change = 1.0031 x 1.0644 = 1.0677
FY 2025-26 Appropriations Limit
(After Adjustment for Growth Factor of 1.0677) $891,421,626
GANN Appropriations Limit Override Total: $318,677,745
Measure D*:
2412 Emergency Medical Services (Measure M) 2,734,302
2250 Paramedic Services (Measure N) 2,179,432
2241 Library Services Retention & Enhancement (Measure C) 20,859,459 2419 Transient Occupancy Tax - Hotel Tax (Measure C) 527,658 1030 Sugar Sweetened Beverages Distribution Tax (Measure HH) 6,150,000 2243 Public Libraries Preservation (Measure D) 16,862,394 2270 Vacant Property Tax (Measure W) 7,440,000
2244 Parks & Recreation Preservation (Measure Q) 34,141,547 2261-3 Children’s Initiative of 2018 (Measure AA) 47,283,169 1010 Business Tax Ordinance (Measure T) 129,533,110
2253 Oakland Zoo Animal Care Ordinance (Measure Y) 15,537,382
Measure NN
2255 Oakland Community Violence & Emergency Response Act of 2024
35,429,292
TOTAL Gann Appropriation Limitation with Override $1,210,099,371
Not all City appropriations are subject to the limitation of Article XIIIB. The intent of Proposition 4 was to restrict only the appropriation of “proceeds of taxes.” Determining which appropriations are subject to the limit requires classifying each funding source as either proceeds of taxes or non-proceeds of taxes. Property tax , local taxes are subject to limitation. State taxes that are subvented to the City count against the City’s limit if their use is unrestricted, as in the case of sales tax and motor vehicle in lieu. State subventions that are restricted in use are applied against the State’s limit rather than the City’s, so they are considered non- proceeds of taxes for the City’s calculation and includes Measure B and BB sales tax and gas tax. In the Budget Act of 2022, the California Legislature adopted changes to Government Code Section 7903 to
require city governments to include specified state subventions within the appropriations limits commencing with the fiscal year 2021 -2022 and are considered proceeds of taxes included in the Grants and Subsidies category. Interest income is prorated so that the interest earned on tax revenue is included as proceeds of taxes.
Exhibit A
2 Most of the City’s other revenue sources are classified as non -proceeds of taxes: franchise fees, Landscape and Lighting Assessments (special benefit assessment districts are excluded from the limitation), fines and penalties, license and permit fees, service charges, rentals and concessions, federal grants, Oakland Redevelopment Agency reimbursements (redevelopment agencies are exempt from Article XIIIB), internal service revenues, and other miscellaneous revenues. Enterprise funds – sewer service charges and golf course revenues – are also exempt from the limitation. Fund transfers are re-appropriations of revenue received in previous years; these funds were included in the calculation of appropriations subject to limitation in the year they were received and are not counted twice.
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Exhibit A
3 ARTICLE XIIIB - APPROPRIATIONS SUBJECT TO LIMITATION
FY 2025-26
Revenue
PROPERTY TAX $481.20 $481.20 $0.00
STATE TAX
Sales Tax 118. 98 84.14 34.84
Gas Tax 23.35 23.35
Subtotal, State Taxes $142.33 $84.14 $58.19
LOCAL TAX ES
Business License Tax 129.53 129. 53 0.00
Utility Consumption Tax 75.62 75. 62 0.00
Real Estate Transfer Tax 68.30 68. 30 0.00
Transient Occupancy Tax 19.70 19. 70 0.00
Parking Tax 23.87 23. 87 0.00
Sugar Sweetened Beverage Tax 6.15 6. 15 0.00
Special Taxes 187.89 187. 89 0.00
Subtotal, Local Taxes $511.06 $511. 06 $0.00
LANDSCAPE & LIGHTING ASSESSMENT 19.51 0. 00 19.51
INFRASTRUCTURE BOND 208.93 0. 00 208.93
OTHER LOCAL FEES 61.31 0. 00 61.31
SERVICE CHARGES 252.08 0. 00 252.08
GRANTS & SUBSIDIES 73.31 40. 90 32.41
MISCELLANEOUS 168.50 0. 00 168.50
FUND TRANSFERS 253.12 0. 00 253.12
INTEREST (Prorated) 2.65 0.34 2.31
TOTAL REVENUE $2,174.01 $1,117.64 $1,056.37
EX EMPTIONS* (94.19)
$1,023.45
GANN APPROPRIATIONS LIMIT $891.42
GANN LIMIT OVERRIDE $318.68
APPROPRIATIONS LIMIT WITH
GANN OVERRIDE 1,210.10
AMOUNT OVER/(UNDER) LIMIT ( $186.65)
Total Proceeds of
Taxes
Non Proceeds
of Taxes
REVENUE APPROPRIATIONS
SUBJECT TO LIMITATION