: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
May 2022
Dear Fiscal Officer:
Subject: Pric e 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, 2022, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2022-23. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2022-23 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. The code section and the California Constitution can be accessed at the following website
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, 2022.
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.
KE
ELY MARTIN BOSLER
Director
By:
ERIKA LI
Chief Deputy Director
Attachment
May 2022
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 2022-23 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2022-23 7.55
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2022-23 appropriation limit.
2022-23:
Per Capita Cost of Living Change = 7.55 percent
Population Change = -0.30 percent
Per Capita Cost of Living converted to a ratio: 7.55 + 100 = 1.0755 100
Population converted to a ratio: -0.30 + 100 = 0.997
100
Calculation of factor for FY 2022-23: 1.0755 x 0.997 = 1.0723
Fiscal Year 2022-23
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2021 to January 1, 2022 and Total Population, January 1, 2022 Total
County Percent Change --- Population Minus Exclusions --- Population City 2021-2022 1-1-21 1-1-22 1-1-2022
San Bernardino
Adelanto -0.58 36,569 36,357 36,357
Apple Valley -0.70 76,160 75,628 75,628
Barstow -0.56 24,996 24,855 25,202
Big Bear Lake -0.26 5,054 5,041 5,041
Chino 1.75 86,713 88,228 91,998
Chino Hills -0.60 78,437 77,964 77,964
Colton -0.44 53,853 53,617 53,617
Fontana 1.39 209,889 212,809 212,809
Grand Terrace -0.68 13,131 13,042 13,042
Hesperia 0.10 100,225 100,324 100,324
Highland -0.65 56,915 56,546 56,546
Loma Linda 0.18 25,269 25,314 25,349
Montclair -0.54 38,052 37,846 37,846
Needles -0.79 4,915 4,876 4,876
Ontario 1.60 176,689 179,516 179,516
Rancho Cucamonga 0.00 174,484 174,476 174,476
Redlands -0.48 72,933 72,585 72,585
Rialto -0.09 104,050 103,954 103,954
San Bernardino -0.55 220,768 219,544 220,840
Twentynine Palms -0.77 15,895 15,772 27,685
Upland 0.31 78,891 79,139 79,139
Victorville 0.82 131,522 132,597 136,561
Yucaipa -0.61 54,830 54,494 54,494
Yucca Valley -0.15 21,846 21,813 21,813
Unincorporated -0.46 292,872 291,532 300,003
County Total 0.14 2,154,958 2,157,869 2,187,665
*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 2022-23
Attachment C
Annual Percent Change in Population Minus Exclusions*
January 1, 2021 to January 1, 2022
County Percent Change
2021-22
--- Population
1-1-21
Minus Exclusions -- -
1-1-22
Napa
Incorporated
County Total
-0.78
-0.92
112,875
135,759
111,995
134,512
Nevada
Incorporated
County Total
-0.12
-0.67
34,091
101,875
34,051
101,195
Orange
Incorporated
County Total
-0.21
-0.23
3,035,639
3,168,941
3,029,167
3,161,604
Placer
Incorporated
County Total
0.97 0.37
293,504
407,517
296,338
409,025
Plumas
Incorporated
County Total
0.74 -3.23
2,027
19,574
2,042
18,942
Riverside
Incorporated
County Total
0.33 0.42
2,024,440
2,417,461
2,031,128
2,427,569
Sacramento
Incorporated
County Total
0.08 -0.28
966,759
1,576,263
967,512
1,571,784
San Benito
Incorporated
County Total
1.38 1.10
44,039
64,769
44,647
65,479
San Bernardino
Incorporated
County Total
0.23 0.14
1,862,086
2,154,958
1,866,337
2,157,869
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.