Attachment H
Resolution No. 26-043
Adopting the Fiscal Year
2026-2027 Appropriations
Limit Calculation
Attachments 1, 2, and 3
RESOLUTION 26-043
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VICTORVILLE ESTABLISHING AND ADOPTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2026-2027
WHEREAS, the voters approved the Gann Spending Limitation Initiative (Proposition 4) on November 6, 1979, adding Article XIIIB to the Constitution of the State of California to establish and define annual appropriations limits on State and local government entities; and
WHEREAS, Chapter 1205, Statutes of 1980 (SB 1352) provides for the implementation of Article XIIIB by defining various terms used in the Article and prescribing procedures to be used in implementing specific provisions of the Article, including the establishment by resolution each year by the governing body of each local jurisdiction of its appropriations limit; and
WHEREAS, the voters approved the Traffic Congestion Relief and Spending Limitation Act (Proposition 111) on June 5, 1990, amending Article XIIIB of the Constitution of the State of California; and
WHEREAS, Chapter 60, Statutes of 1990 (SB 88) provides for the implementation of Proposition 111 by defining various terms used in the Article and prescribing procedures to be used in implementing the amendments to the Article; and
WHEREAS, the required computations to determine the appropriations limit for Fiscal Year 2026- 2027 have been performed by the Finance Department, are on file with the Office of the City Clerk, and are available for public review; and
WHEREAS, these computations are provid ed in A ttachments 1, 2 and 3 , which are incorporated herein by reference and attached hereto.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES RESOLVE AS FOLLOWS:
SECTION 1. The Appropriations Limit for the City of Victorville for Fiscal Year 2026-27 is $1,673,750,243.
SECTION 2. The adjustment factors for the City’s Appropriations Limit are the percentage change in the City’s population and the percentage change in per capita personal income, both provided by the State of California Department of Finance.
SECTION 3. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the Office of the City Clerk.
Attachment 1
CITY OF VICTORVILLE
COMPUTATION OF FY 2026-27 APPROPRIATIONS LIMIT
FY 2025-2026 Appropriations Limit $ 1,595,764,741
Change in County Population* = -0.06% OR -0.06%
Change in City Population * = -0.63%
Change in Per Capita Personal Income* = 4.95% 4.95%
Cumulative Compound Change Factor
(1.0495 X 0.9994) 1.0489
FY 2026-2027 Appropriations Limit $ 1,673,750,243
* Source: State of California, Department of Finance, Price Factor and Population Information
Attachment 2
CITY OF VICTORVILLE
COMPARISON OF PRELIMINARY
BASE BUDGET TO APPROPRIATIONS LIMIT
FY 2026-27 Total Proceeds of All Funds Subject to Limit $ 150,599,598 (From Attachment 3)
Less: Non -Tax Proceeds (From Attachment 3) (56,435,942)
FY 2026-27 Net Proceeds of Taxes Subject to the Limit 94,163,656
Less: FY 2026-27 Appropriation Limit (From Attachment 1) (1,673,750,243)
Budget Appropriation Over (Under) the Limit $ (1,579,586,587)
Attachment 3
CITY OF VICTORVILLE
CALCULATION OF PROCEEDS OF TAXES SUBJECT TO
LIMIT BASED UPON FY 2026-27
BUDGET (NOT ACTUAL)
Tax Proceeds
Non-Tax
Proceeds Total
General Fund (Includes Measure P):
Property Tax $ 24,900,000 $ - $ 24,900,000 Sales Tax 31,321,747 - 31,321,747 Sales Tax - Measure P 30,340,000 30,340,000 Transient Occupancy Tax 1,500,000 - 1,500,000 Property Transfer Tax 594,500 - 594,500 Franchises 5,507,409 - 5,507,409 Revenue from Other Agencies
Intergovernmental - 226,000 226,000 Licenses and Permits - 2,446,100 2,446,100 Fines and Forfeitures - 182,450 182,450 Charges for Current Services - 4,044,911 4,044,911 Investment Income - 4,558,080 4,558,080 Other Revenues - 44,978,401 44,978,401
Total All Funds Subject to the Limit $ 94,163,656 $ 56,435,942 $ 150,599,598