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
Fiscal Year Percentage change
(FY) over prior year
2026-27 4.95
B. Following 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
Population converted to a ratio: -0.14 + 100 = 0.9986
100
Calculation of factor for FY 2026–27: 1.0495 x 0.9986 = 1.0480 Kevin Quon
Ms. Angela Melgar
Finance Manager
City of Vernon
March 10, 2026
4305 Santa Fe. Ave
Vernon, CA 90058
Appraiser
Dear Ms. Melgar:
Quality Assurance
Sincerely,
Enclosures
If we can be of further service, please call Kevin Quon at (213) 974-4877.
Your agency, the City of Vernon, in order to effect an adjustment of its Gann Limit, has requested that the Assessor's Office supply the percentage change in total assessed valuation for the city over that of the preceding year, due to nonresidential new construction.
For the City of Vernon, the 2025-2026 net change in nonresidential new construction, applicable to the 2026-2027 budget, is 20.39%.
YEAR AGENCY 276.00
Total New Construction
City Total
(SV 16 Report)
$4,577,727
$4,487,970
Non-Residential New Construction
(SE City Report) Current - 6/29/25
Commercial -
Industrial
Other
Authorizations
Current
Authorizations
Current $0
Lesser Maintenance
$81,000
$456,253
$0
$0
New Construction
$4,387,033
$0
$0
$0
Total New
Construction
$4,468,033
$456,253
$0
$0
Other Construction
$0
$0
$893,019,550
$842,278,075
$4,387,033 $537,253 $0 $4,924,286
$55,665,761
COUNTY OF LOS ANGELES - OFFICE OF THE ASSESSOR
Proposition 111 Analysis
Net Increase in New Non-Res Construction from Prior Year Net Fixtures Adjustment $50,741,475
Add Fixtures (SV16 Report) Current - 6/27/25
Less Fixtures (SV16 Report) Prior - 7/18/24
$0
Secured RE & PP
Exemptions
Unsecured PP
Exemption Net Assessed Values
$8,500,703,046
$8,227,718,399
Total Assessed
Values
Current Year - 6/27/25
Prior Year - 7/18/24
$0
$0
$8,496,125,319
$8,223,230,429
1.80%
2025-2026 City of Vernon AGENCY NO.
Percentage Increase Allowable (without Fixtures)
Net Increase in Local Assessment Roll From Prior Year
Percentage Increase Allowable = New Non-Res Growth / Total Roll Growth X 100 = $272,984,647
20.39%
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
Agoura Hills Los Angeles -0.59 19,682 19,565 19,565
Alhambra Los Angeles -0.22 82,707 82,523 82,544
Arcadia Los Angeles 1.36 56,329 57,095 57,095
Artesia Los Angeles -0.29 16,166 16,119 16,205
Avalon Los Angeles -0.40 3,461 3,447 3,447
Azusa Los Angeles -0.24 48,668 48,549 48,549
Baldwin Park Los Angeles -0.10 70,800 70,729 70,729
Bell Los Angeles -0.36 33,331 33,211 33,211
Bellflower Los Angeles -0.32 76,449 76,203 76,203
Bell Gardens Los Angeles -0.50 38,679 38,484 38,484
Beverly Hills Los Angeles -0.29 32,209 32,116 32,116
Bradbury Los Angeles -0.44 905 901 901
Burbank Los Angeles 0.49 105,713 106,229 106,229
Calabasas Los Angeles -0.52 22,882 22,763 22,763
Carson Los Angeles -0.45 92,202 91,786 91,790
Cerritos Los Angeles -0.58 47,831 47,554 47,554
Claremont Los Angeles -0.29 38,372 38,262 38,262
Commerce Los Angeles -0.31 12,183 12,145 12,145
Compton Los Angeles -0.26 94,182 93,937 93,937
Covina Los Angeles -0.29 51,066 50,918 50,918
Cudahy Los Angeles 0.01 22,232 22,234 22,234
Culver City Los Angeles 0.22 40,640 40,730 40,730
Diamond Bar Los Angeles -0.48 53,796 53,538 53,538
Downey Los Angeles -0.14 112,442 112,279 112,279
Duarte Los Angeles 5.09 23,637 24,841 24,841
El Monte Los Angeles -0.11 108,267 108,144 108,192
El Segundo Los Angeles -0.29 16,975 16,925 16,950
Gardena Los Angeles 0.90 60,644 61,187 61,187
Glendale Los Angeles -0.27 193,810 193,286 193,286
Glendora Los Angeles -0.13 51,300 51,232 51,232
Hawaiian Gardens Los Angeles -0.26 13,564 13,529 13,529 Hawthorne Los Angeles -0.41 85,865 85,515 85,515
Hermosa Beach Los Angeles -0.28 19,250 19,196 19,196
Hidden Hills Los Angeles -0.17 1,741 1,738 1,738
Huntington Park Los Angeles -0.42 53,172 52,951 52,961
Industry Los Angeles 0.00 420 420 420
Inglewood Los Angeles -0.62 106,645 105,986 105,986
Irwindale Los Angeles -0.60 1,511 1,502 1,502
La Cañada Flintridge Los Angeles -0.38 20,071 19,994 19,994 La Habra Heights Los Angeles -0.65 5,529 5,493 5,493
Lakewood Los Angeles -0.16 80,718 80,585 80,585
La Mirada Los Angeles -0.49 48,234 47,998 47,998
Lancaster Los Angeles 0.64 172,826 173,939 178,159
La Puente Los Angeles -0.40 37,388 37,237 37,237
La Verne Los Angeles -0.28 31,555 31,466 31,466
Lawndale Los Angeles 0.19 31,072 31,130 31,130
Lomita Los Angeles -0.29 20,510 20,450 20,450
Long Beach Los Angeles -0.17 462,653 461,875 462,193
Los Angeles Los Angeles -0.87 3,834,752 3,801,319 3,806,201 Lynwood Los Angeles 0.34 66,675 66,901 66,901
Malibu Los Angeles -9.70 10,672 9,637 9,637
Manhattan Beach Los Angeles -0.51 34,508 34,333 34,333
Maywood Los Angeles -0.56 24,585 24,448 24,448
Monrovia Los Angeles -0.21 39,177 39,094 39,094
Montebello Los Angeles 0.60 62,619 62,994 62,994
Monterey Park Los Angeles -0.42 59,891 59,642 59,649
Norwalk Los Angeles -0.37 100,970 100,594 101,453
Palmdale Los Angeles -0.26 166,554 166,118 166,118
Palos Verdes Estates Los Angeles -0.48 13,079 13,016 13,016 Paramount Los Angeles -0.39 52,560 52,353 52,353
Pasadena Los Angeles -0.23 141,466 141,145 141,145
Pico Rivera Los Angeles -0.41 61,219 60,966 60,966
Pomona Los Angeles -0.05 154,762 154,680 154,680
Rancho Palos Verdes Los Angeles -0.53 41,111 40,893 40,893 Redondo Beach Los Angeles -0.10 68,528 68,460 68,460
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
Rolling Hills Los Angeles -0.24 1,681 1,677 1,677
Rolling Hills Estates Los Angeles 1.60 8,601 8,739 8,739 Rosemead Los Angeles 0.12 51,233 51,295 51,295
San Dimas Los Angeles -0.44 34,064 33,915 33,915
San Fernando Los Angeles -0.20 24,025 23,976 23,976
San Gabriel Los Angeles 1.13 39,393 39,838 39,838
San Marino Los Angeles 0.08 12,503 12,513 12,513
Santa Clarita Los Angeles 0.11 232,635 232,883 232,883
Santa Fe Springs Los Angeles 1.37 18,797 19,055 19,229
Santa Monica Los Angeles 0.38 93,876 94,237 94,237
Sierra Madre Los Angeles -0.82 10,989 10,899 10,899
Signal Hill Los Angeles -0.56 11,430 11,366 11,366
South El Monte Los Angeles -0.02 19,493 19,489 19,489
South Gate Los Angeles 0.06 93,411 93,467 93,467
South Pasadena Los Angeles -0.42 26,492 26,380 26,380
Temple City Los Angeles 0.05 36,567 36,584 36,584
Torrance Los Angeles -0.47 144,041 143,363 143,363
Vernon Los Angeles -0.49 205 204 204
Walnut Los Angeles 1.11 28,310 28,623 28,623
West Covina Los Angeles -0.56 109,546 108,937 108,937
West Hollywood Los Angeles -0.38 35,418 35,283 35,283
Westlake Village Los Angeles -0.63 8,219 8,167 8,167
Whittier Los Angeles -0.34 88,327 88,029 88,029
Unincorporated Los Angeles -2.42 1,006,802 982,404 983,184 Incorporated Los Angeles -0.44 8,882,668 8,843,448 8,854,102 County Total Los Angeles -0.64 9,889,470 9,825,852 9,837,286 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
ALTERNATIVE ADJUSTMENT FACTORS
Under Proposition 111, there are two options available for each of the major adjustment factors.
The values of these factors for the purpose of calculating the Gann Limit are as follows:
FY 2025 FY 2026 FY 2027
Price Factors:
(A) Percent growth in State per Capita Personal Income: 3.62% 6.44% 4.95% (Source: California Department of Finance)
Price Factor A 1.0362 1.0644 1.0495
(B) Percent change in Assessed Valuation in new
non-residential construction 16.67 5.82 20.39
(Source: Los Angeles County Assessor's Office)
Price Factor B 1.1667 1.0582 1.2039
Population Factors:
(C) Percentage growth in County Population 0.05 0.30 -0.64 (Source: California Department of Finance)
Population Factor C 1.0005 1.0030 0.9936
(D) Percent growth in City Population -0.49 -0.48 -0.49 (Source: California Department of Finance)
Population Factor D 0.9951 0.9952 0.9951
Annual Adjustment Factors:
Based upon the actual data, the four alternative adjustment factors are as follows:
A x C 1.03671810 1.06759320 1.04278320
A x D 1.03112262 1.05929088 1.04435745
B x C 1.16728335 1.06137460 1.19619504
B x D 1.16098317 1.05312064 1.19800089
CITY OF VERNON
APPROPRIATION LIMIT UNDER PROPOSITION 4 AND
SECTION 7901 OF THE GOVERNMENT CODE
2026-2027 APPROPRIATION LIMIT CALCULATION
2025-2026 Appropriation Limit 3,272,693,266
Increase in Nonresidential Construction 20.39%
City population change -0.49%
1.2039 X 0.9951 = 1.19800089 X 1.19800089
2026-2027 Appropriation Limit 3,920,689,445