To: Board of Supervisors
From: Harjit S. Nahal, Assistant County Auditor-Controller
Report Title: Appropriation Limits for Fiscal Year 2025/26
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
ADOPT attached Resolution establishing the appropriation limits for the County General and County Special Districts for fiscal year 2025/2026.
FISCAL IMPACT:
Adopting the appropriation limits allows the County to spend its proceeds of taxes. All of the attached fiscal year 2025/26 limits exceed expected proceeds of taxes.
BACKGROUND:
The attached Resolution is required by Section 7910 of the Government Code and is calculated by the County Auditor-Controller. It is required that the governing body of each local jurisdiction shall establish an appropriation limit for each jurisdiction pursuant to Article XIII-B of the California Constitution. Beginning with fiscal year 2024/25, per Government Code 25214.1(b), the proceeds of taxes for county service areas are included within the county’s own appropriations limit.
CONSEQUENCE OF NEGATIVE ACTION:
The County will fail to meet the requirements laid out in Article XIII-B of the California Constitution.
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and for Special Districts, Agencies and Authorities Governed by the Board
body
IN THE MATTER OF
Appropriation Limits for County and County Special Districts for 2025/26.
WHEREAS, Section 7910 of the Government Code requires that each year the governing body of each local jurisdiction shall establish an appropriations limit for each jurisdiction for the following fiscal year pursuant to Article XIII-B of the California Constitution; and
WHEREAS, according to Article XIII-B of the California Constitution (Section 8 subd.e(2)) the change in the cost of living shall be either the percentage change in California per capita personal income from the preceding year, or the percentage change in the local assessment roll from the preceding year for the jurisdiction due to the addition of local non-residential new construction; and
WHEREAS, the percentage change due to the addition of local non-residential new construction is not available for the County and County Special Districts, therefore, the County Auditor-Controller has calculated the appropriation limits using the change factors most advantageous as permitted by Article XIII-B of the California Constitution; and
WHEREAS, the County Auditor-Controller has prepared the attached report and accompanying schedule, designated Exhibit A, regarding the proposed County General and County Special District appropriation limits for fiscal year 2025/26.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY THAT the attached Exhibit A percentage changes over the prior year are selected and appropriation limits established for the County General and County Special Districts for the fiscal year 2025/2026.
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