CITY OF SAN BERNARDINO FY 2026/27 ADOPTED OPERATING & CAPITAL BUDGET Appropriations Limits
FY 2025-26 Appropriations Limit 519,789,307
FY 2026-27 Adjustment Factors
Percentage Change in Per Capita Personal Income 4.95%
Percentage Change in Population -0.06%
Appropriations Change Factor (Change in CPI x Change in Population) 1.04887030 FY 2026-2027 APPROPRIATION LIMIT 545,191,566
FY 2026-2027 APPROPRIATIONS SUBJECT TO LIMITATIONS 188,964,926 (OVER)/UNDER APPROPRIATION LIMIT 356,226,640
CITY OF SAN BERNARDINO
FY 2026-27
APPROPRIATION LIMITATION COMPUTATION
For Fiscal Year 2026-27, the change in the California Per Capita Personal Income is 4.95% and the change in San Bernardino's population is -0.06%. Based on this data, San Bernardino's appropriation limit for FY 2026-27 is calculated at $545,191,566. The total appropriations subject to limitation in the City’s FY 2026-27 budget is $188,964,926. The City remains below the legal appropriation limit by $356,226,640.
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 2026, 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.
(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 2026-2027 519,789,307 4.95% -0.06% -0.46% -0.06% 1.0488703 545,191,566 City of San Bernardino
GANN Limit Calculation
For the years 2014-2027
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:
Pe
r Capita Personal Income
Fis
cal Year Percentage change
(FY) over prior year
2026
-27 4.95
B. Fo
llowing 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
Pe
r Capita Cost of Living converted to a ratio: 4.95 + 100 = 1.0495 100
Po
pulation converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 California Department of Finance
Demographic Research Unit
Population Data for Price and Population Letter
Population and Excluded Population for January 1, 2025 and January 1, 2026 Released: May 1, 2026
Table of Contents (links to internal worksheets)
Example Page with Price Factor
Population Data by Jurisdiction
Population Data by County
For more information about the population estimates:
https://dof.ca.gov/forecasting/demographics/estimates-e1/ Data Prepared by:
Demographic Research Unit
California Department of Finance
email: [email protected]
phone: (916) 323-4086
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 Adelanto San Bernardino -1.73 37,298 36,652 36,652 Apple Valley San Bernardino -0.53 75,633 75,229 75,236 Barstow San Bernardino -0.93 24,656 24,427 24,727 Big Bear Lake San Bernardino -0.79 4,959 4,920 4,920 Chino San Bernardino 0.42 92,161 92,550 95,946 Chino Hills San Bernardino -0.56 77,626 77,191 77,191 Colton San Bernardino -0.70 53,219 52,844 52,844 Fontana San Bernardino 0.60 218,460 219,774 219,774 Grand Terrace San Bernardino -0.90 12,933 12,817 12,817 Hesperia San Bernardino 0.72 102,613 103,349 103,349 Highland San Bernardino -0.60 56,997 56,655 56,655 Loma Linda San Bernardino -0.18 25,399 25,354 25,400 Montclair San Bernardino 2.19 37,557 38,378 38,378 Needles San Bernardino 0.15 4,789 4,796 4,796 Ontario San Bernardino 1.36 185,346 187,863 187,863 Rancho Cucamonga San Bernardino -0.24 176,846 176,418 176,418 Redlands San Bernardino -0.27 74,013 73,811 73,811 Rialto San Bernardino 0.66 106,104 106,809 106,809 San Bernardino San Bernardino -0.46 221,973 220,961 222,292 Twentynine Palms San Bernardino -0.41 16,892 16,823 27,166 Upland San Bernardino -0.75 78,996 78,406 78,406 Victorville San Bernardino -0.63 136,737 135,871 139,680 Yucaipa San Bernardino -0.54 55,008 54,711 54,711 Yucca Valley San Bernardino -0.70 21,952 21,798 21,798 Unincorporated San Bernardino -0.55 291,844 290,253 299,046 Incorporated San Bernardino 0.01 1,898,167 1,898,407 1,917,639 County Total San Bernardino -0.06 2,190,011 2,188,660 2,216,685 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
About the Data
FISCAL YEAR 2026-27
Attachment C
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
Incorporated San Bernardino 0.01 1,898,167 1,898,407 1,917,639 County Total San Bernardino -0.06 2,190,011 2,188,660 2,216,685 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.