Appropriations Limits
FY 2024-25 Appropriations Limit 486,879,559
FY 2025-26 Adjustment Factors
Percentage Change in Per Capita Personal Income 6.44%
Percentage Change in Population 0.30%
Appropriations Change Factor (Change in CPI x Change in Population) 1.06759320 FY 2025-2026 APPROPRIATION LIMIT 519,789,307
FY 2025-2026 APPROPRIATIONS SUBJECT TO LIMITATIONS 184,775,543 (OVER)/UNDER APPROPRIATION LIMIT 335,013,763
For Fiscal Year 2025-26, the change in the California Per Capita Personal Income is 6.44% and the change in San Bernardino's population is 0.30%. Based on this data, San Bernardino's appropriation limit for FY 2025-26 is calculated at $519,789,307. The total appropriations subject to limitation in the City’s FY 2025-26 budget is $184,775,543. The City remains below the legal appropriation limit by $335,013,763.
Article XIIIB of the California Constitution, introduced by Proposition 4 in 1979 and later amended by Proposition 111 in 1990, imposes limits on the growth rate of appropriations for cities and other local governments. This growth rate is based on changes in population and California's Per Capita Personal Income. In May 2025, the California Department of Finance provided cities with updated factors for population change and Per Capita Personal Income to use in calculating their appropriation limits.
CITY OF SAN BERNARDINO
FY 2025-26
APPROPRIATION LIMITATION COMPUTATION
(b)
(a) Percentage (c) (d) (f) (g)
Appropriation Beginning Change in Percentage Percentage (e) Appropriation Ending Limit Appropriation Per Capita Change in Change in Greater of Change Appropriation Year Limit Personal Income County Population City Population (c) or (d) Factor Limit 2013-2014 288,220,388
2014-2015 288,220,388 -0.23% 0.78% 0.41% 0.78% 1.0054821 289,800,429 2015-2016 289,800,429 3.82% 1.09% 0.65% 1.09% 1.0495164 304,150,298 2016-2017 304,150,298 5.37% 0.93% 0.76% 0.93% 1.0634994 323,463,662 2017-2018 323,463,662 3.69% 1.16% 0.60% 1.16% 1.0489280 339,290,105 2018-2019 339,290,105 3.67% 0.95% 0.49% 0.95% 1.0465487 355,083,601 2019-2020 355,083,601 3.85% 0.90% 0.11% 0.90% 1.0478465 372,073,109 2020-2021 372,073,109 3.73% 0.51% 0.13% 0.51% 1.0425902 387,919,788 2021-2022 387,919,788 5.73% 0.17% -0.62% 0.17% 1.0590974 410,844,843 2022-2023 410,844,843 7.55% 0.14% -0.55% 0.14% 1.0770057 442,482,238 2023-2024 442,482,238 4.44% 0.12% 1.25% 1.25% 1.0574550 467,905,055 2024-2025 467,905,055 3.62% 0.42% 0.39% 0.42% 1.0405520 486,879,559 2025-2026 486,879,559 6.44% 0.30% 0.08% 0.30% 1.0675932 519,789,307 City of San Bernardino
GANN Limit Calculation
For the years 2014-2026
Ma
y 2025
Dear Fiscal Officer:
Subject: 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, 20 25, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. 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 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with 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: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
S
pecial 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, 2025.
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.
J
OE STEPHENSHAW
Director
By:
E
RIKA LI
Chief Deputy Director
Attachment
May 2025
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 2025-26 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:
Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028 100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674
California Department of Finance
Demographic Research Unit
Population Data for Price and Population Letter
Population and Excluded Population for January 1, 2024 and January 1, 2025 Released: May 1, 2025
Table of Contents (links to internal worksheets)
Population and Excluded Population 2024 and 2025
For more information:
https://dof.ca.gov/forecasting/demographics/estimates-e1/ Data Prepared by:
Demographic Research Unit
California Department of Finance
e-mail: [email protected]
phone: 916-323-4086
FISCAL YEAR 2025-26
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2024 to January 1, 2025 and Total Population January 1, 2025 City County Percent Change 24-25
Population Minus
Exclusions 1-1-24
Population Minus
Exclusions 1-1-25 Total Population 1-1-25
Adelanto City San Bernardino 1.42 36,629 37,150 37,150 Apple Valley Town San Bernardino -0.11 75,339 75,255 75,262 Barstow City San Bernardino -0.55 24,634 24,498 24,811 Big Bear Lake City San Bernardino -0.48 4,977 4,953 4,953 Chino City San Bernardino 1.76 90,123 91,712 95,206 Chino Hills City San Bernardino -0.18 77,452 77,314 77,314 Colton City San Bernardino -0.42 53,505 53,278 53,278 Fontana City San Bernardino 0.96 217,084 219,172 219,172 Grand Terrace City San Bernardino -0.51 12,868 12,803 12,803 Hesperia City San Bernardino 0.54 101,248 101,792 101,792 Highland City San Bernardino 1.16 56,436 57,088 57,088 Loma Linda City San Bernardino -0.19 25,323 25,276 25,322 Montclair City San Bernardino -0.38 37,670 37,526 37,526 Needles City San Bernardino -0.54 4,817 4,791 4,791 Ontario City San Bernardino 0.84 182,875 184,404 184,404 Rancho Cucamonga City San Bernardino 0.44 175,227 175,992 175,992 Redlands City San Bernardino 0.10 73,416 73,488 73,488 Rialto City San Bernardino 1.09 104,426 105,565 105,565 San Bernardino City San Bernardino 0.08 221,218 221,387 222,727 Twentynine Palms City San Bernardino 7.84 14,775 15,934 24,257 Upland City San Bernardino -0.23 79,326 79,140 79,140 Victorville City San Bernardino 0.49 135,981 136,652 141,013 Yucaipa City San Bernardino 0.51 54,561 54,838 54,838 Yucca Valley Town San Bernardino 0.03 22,021 22,027 22,027
Balance of County San Bernardino -0.22 290,454 289,811 297,505 Incorporated San Bernardino 0.54 1,881,931 1,892,035 1,909,919 County Total San Bernardino 0.44 2,172,385 2,181,846 2,207,424 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.