April 30, 2024
Dear Fiscal Officer:
Price Factor and Population Information
Appropriations Limit
Califo
rnia Revenue and Taxation Code s ection 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 c
hange in population factor for
January 1, 2024, in conjunction with a change in the cost of living, or price factor, to c
alculate their appropriations limit for fiscal year 2024-25. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2024-25 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.
Pop
ulation Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Reven ue and Taxation Code section 2228 provides additional information regardi ng the appropriations limit. Article XIII B, sec tion 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.
Pop
ulation 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, 2024. 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 Richard Gillihan
RICHARD GILLIHAN
Chief Operating Officer
Attachment
May 2024
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 2024-25 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2024-25 3.62
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2024-25 appropriation limit.
2024-25:
Per Capita Cost of Living Change = 3.62 percent
Population Change = 0.17 percent
Per Capita Cost of Living converted to a ratio: 3.62 + 100 = 1.0362 100
Population converted to a ratio: 0.17 + 100 = 1.0017 100
C alculation of factor for FY 2024-25: 1.0362 x 1.0017 = 1.0379
Fiscal Year 2024-25
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2023 to January 1, 2024 and Total Population, January 1, 2024 Total
County Percent Change --- Population Minus Exclusions --- Population City 23-24 1-1-23 1-1-24 1-1-24
San Bernardino
Adelanto -0.80 36,422 36,131 36,131
Apple Valley -0.24 74,500 74,322 74,322
Barstow -0.34 24,124 24,043 24,669
Big Bear Lake 0.20 4,948 4,958 4,958
Chino 0.57 88,580 89,088 92,585
Chino Hills -0.17 76,547 76,414 76,414
Colton -0.12 52,841 52,778 52,778
Fontana 0.68 212,772 214,223 214,223
Grand Terrace -0.17 12,793 12,771 12,771
Hesperia 0.75 99,338 100,087 100,087
Highland 0.12 55,612 55,676 55,676
Loma Linda -0.02 24,923 24,919 24,965
Montclair -0.09 37,246 37,211 37,211
Needles -0.23 4,780 4,769 4,769
Ontario 0.93 179,555 181,224 181,224
Rancho Cucamonga 0.56 172,344 173,316 173,316
Redlands 1.28 71,776 72,696 72,696
Rialto 0.71 102,367 103,097 103,097
San Bernardino 0.39 224,316 225,188 226,541
Twentynine Palms -1.12 15,397 15,224 25,346
Upland 0.56 77,849 78,285 78,285
Victorville 0.96 132,537 133,805 138,202
Yucaipa 0.33 53,635 53,810 53,810
Yucca Valley 0.40 21,509 21,594 21,594
Unincorporated 0.02 286,864 286,926 295,763
County Total 0.42 2,143,575 2,152,555 2,181,433
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
Fiscal Year 2024-25
Attachment C
Annual Percent Change in Population Minus Exclusions*
January 1, 2023 to January 1, 2024
County Percent Change
23-24
--- Population
1-1-23
Minus Exclusions -- -
1-1-24
Napa
Incorporated
County Total
0.47 0.38
111,044
132,816
111,570
133,324
Nevada
Incorporated
County Total
-0.01
-0.30
33,530
100,421
33,525
100,115
Orange
Incorporated
County Total
0.29 0.31
3,010,335
3,140,716
3,019,168
3,150,493
Placer
Incorporated
County Total
0.87 0.67
298,393
410,085
300,976
412,844
Plumas
Incorporated
County Total
-1.14
-0.80
2,099
18,993
2,075
18,841
Riverside
Incorporated
County Total
0.48 0.55
2,021,243
2,420,896
2,030,847
2,434,285
Sacramento
Incorporated
County Total
0.44 0.12
972,430
1,572,419
976,744
1,574,358
San Benito
Incorporated
County Total
0.73 1.06
44,579
65,165
44,904
65,853
San Bernardino
Incorporated
County Total
0.48 0.42
1,856,711
2,143,575
1,865,629
2,152,555
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.