May 1, 2026
Dear Fiscal Officer:
Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments.
Each local jurisdiction must use their percentage change in population factor for January 1, 2026, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2026–27. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2026–27 appropriations limit. Attachment B provides the city and
unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit. Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2026. Please note: The prior year’s city population estimates may be revised.
The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
/s Erika Li
Attachment
May 2026
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2026–27 appropriation limit is:
Per
Capita Personal Income
Fisc
al Year Percentage change
(FY) over prior year
2026-
27 4.95
B. Follo
wing is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2026–27 appropriation limit.
2026–27:
Per Capita Cost of Living Change = 4.95 percent
Population Change = -0.14 percent
Per
Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Pop
ulation converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 About the Data
FISCAL YEAR 2026-27
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2025 to January 1, 2026, and Total Population January 1, 2026 City County Percent Change 25-26 Population Minus Exclusions 1-1-25 Population Minus Exclusions 1-1-26 Total Population 1-1-26 Antioch Contra Costa -0.27 118,756 118,440 118,440
Brentwood Contra Costa -0.39 66,332 66,070 66,070
Clayton Contra Costa -0.63 10,827 10,759 10,759
Concord Contra Costa -0.47 123,075 122,494 122,494
Danville Contra Costa -0.14 43,250 43,190 43,190
El Cerrito Contra Costa -0.43 26,280 26,166 26,166
Hercules Contra Costa -0.34 26,413 26,323 26,323
Lafayette Contra Costa -0.23 25,380 25,321 25,321
Martinez Contra Costa -0.69 36,774 36,521 36,521
Moraga Contra Costa -0.58 16,760 16,662 16,662
Oakley Contra Costa -0.13 47,100 47,039 47,039
Orinda Contra Costa -0.42 19,494 19,412 19,412
Pinole Contra Costa 2.29 18,468 18,891 18,891
Pittsburg Contra Costa -0.57 76,922 76,484 76,484
Pleasant Hill Contra Costa 0.62 33,646 33,853 33,853
Richmond Contra Costa -0.63 114,415 113,695 113,695
San Pablo Contra Costa -0.62 31,664 31,468 31,468
San Ramon Contra Costa 0.06 84,173 84,220 84,220
Walnut Creek Contra Costa -0.63 70,736 70,288 70,288
Unincorporated Contra Costa -0.25 176,957 176,511 176,595 Incorporated Contra Costa -0.32 990,465 987,296 987,296 County Total Contra Costa -0.31 1,167,422 1,163,807 1,163,891 Source from State of California Department of Finance:
https://dof.ca.gov/forecasting/demographics/price-and-population-factors/