HomeMy WebLinkAboutReso 43-25 Appropriations Limit for FY 2025-26 - signed
RESOLUTION NO. 43-25
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MORRO BAY, CALIFORNIA,
ESTABLISHING THE ANNUAL PROPOSITION 4
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2025-26
THE CITY COUNCIL
City of Morro Bay, California
WHEREAS, Article XIIIB of the California Constitution restricts the appropriation of
tax proceeds that the City receives in any given fiscal year; and
WHEREAS, the City has calculated the FY 2025-26 appropriations limit, in
accordance with the provisions of Article XIIIB of the California Constitution; and
WHEREAS, in June 1990, the California voters approved Proposition 111, amending
the Gann Initiative to provide local agencies with the option of using either the city or county
population change percentage, whichever is greater. The City is calculating this limit using
the San Luis Obispo County population change and the California Per Capita Personal
Income, referred to as the Price Factor (outlined in Exhibit 3, attached hereto); and
WHEREAS, the City has complied with Government Code 7910.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Morro
Bay, California, to adopt Resolution No. 43-25, which accepts the calculation of the FY 2025-
26 appropriations limit, as prepared by the Morro Bay Finance Department, and establishes
the FY 2025-26 appropriations limit at $37,744,894, based on the calculation detailed in
Exhibits 1 and 2 attached hereto.
PASSED AND ADOPTED, by the City Council of the City of Morro Bay, at a regular
meeting thereof held on the 24th day of June 2025, by the following vote:
AYES: Wixom, Eckles, Edwards, Landrum, Luffee
NOES: None
ABSENT: None
ABSTAIN: None
RECUSED: None
______________________________________
CARLA WIXOM, Mayor
ATTEST:
______________________________
DANA SWANSON, City Clerk
Carla Wixom (Jun 25, 2025 16:35 PDT)
Carla Wixom
005 045 050
001 003 Unfunded Developer Gov't 051 052 250 260 201-206 280 282 302 303 430
General District Compensable Reimbursment Vehicle State Road Maint.Traffic SLESF LTF LTF Risk
Fund Trans Tax Leave Agreements Replacement GFER GF Fac Maint Gas Tax & Rehab SB1 CDBG Safety COPS Bikepaths Roads Management
Property taxes 5,958,944 - - - - - - - - - - - - -
Intergovernmental Revenues 579,490 - - - - - - 311,517 266,556 - - 150,000 11,389 29,000 -
Other taxes:
Sales and Use Tax 2,725,761 4,400,000 - - - - - - - - - - - - -
Cannabis City Tax 490,000 - - - - - - - - - - - - - -
Transient Occupancy Tax 4,590,000 - - - - - - - - - - - - - -
Franchise fees 781,155 - - - - - - - - - - - - - -
Other - - - - - - - - - - - - - - -
Licenses/permits 817,000 - - - - - - - - - - - - - -
Revenues From Current Service 2,040,775 - - - - - - - - - - - - - -
Fines/Forfeitures 23,627 - - - - - - - - - 10,000 - - - -
Other Revenues 30,980 - - 210,000 - - - - - - - - - - 1,767,307
Use of money and property:
Interest 150,000 - - - - - - - - - - - - - -
Rent 468,000 - - - - - 62,592 - - - - - - - -
Revenue from other agencies:- -
State - - - - - - - - - - - - - - -
State/County grants - - - - - - - - - - - - - - -
Federal grants - - - - - - - - - - - - - - -
18,655,732 4,400,000 - 210,000 - - 62,592 311,517 266,556 - 10,000 150,000 11,389 29,000 1,767,307
450 311 & 921 315 321 & 922 331 & 923 500 & 565 570 515-2430 900 907 915 925 924 941 All Funds
Water Sewer Special Special Gov't Capital TOTAL
Information Operating &Utility Operating &Harbor Ops Assessmt Assessmt PEG Gov Economic Improvement Triangle Lot State Park Housing ESTIMATED
Technology Capital Imprv.Discount Capital Imprv.& Equipment Districts Cloisters Fees Impact Developmen Projects Boat Yard Marina In-Lieu REVENUES
Property taxes - - - - - 8,477 148,944 - - - - - - - 6,116,365
Intergovernmental Revenues - 287,085 - - 113,000 - - - - - 1,008,900 - - - 2,756,937
Other taxes:-
Sales and Use Tax - - - - - - - - - - - - - - 7,125,761
Cannabis City Tax - - - - - - - - - - - - - - 490,000
Transient Occupancy Tax - - - - - - - - - - - - - - 4,590,000
Franchise fees - - - - - - - - - - - - - - 781,155
Other - - - - - - - - - - - - - - -
Licenses/permits - - - - - - - - - - - - - - 817,000
Revenues From Current Service 80,000 7,649,200 - 9,460,000 2,711,821 - - - 105,946 - - - 110,000 10,000 22,167,742
Fines/Forfeitures - 55,000 - 30,000 8,000 - - - - - - - - - 126,627
Other Revenues - - - 150,000 500 - - - 35,000 - - - - - 2,193,787
Use of money and property:-
Interest - 72,637 - 243,604 30,000 - - - - - - - - - 496,241
Rent - - - 20,000 - - - - - - - 53,000 - 603,592
Revenue from other agencies:- - -
State - - - - - - - - - - - - - - -
State/County grants - - - - - - - - - - - - - - -
Federal grants/loans - - - - - - - - - - - - - - -
80,000 8,063,922 - 9,903,604 2,863,321 8,477 148,944 - 140,946 - 1,008,900 53,000 110,000 10,000 48,265,207
CITY OF MORRO BAY
APPROPRIATION LIMIT DOCUMENTATION
FISCAL YEAR 2025/26
CITY OF MORRO BAY
APPROPRIATION LIMIT DOCUMENTATION
FISCAL YEAR 2025-26
PROCEEDS OF TAXES CALCULATION APPROPRIATION LIMIT CALCULATION
[1]PROCEEDS TOTAL [2][3]
PROCEEDS OTHER THAN ESTIMATED CALIFORNIA POPULATION
OF TAXES TAXES REVENUES YEAR PCPI CHANGE CHANGE LIMIT
PROPERTY TAXES $6,116,365 6,116,365 1978-79 BASE YEAR $3,046,393
INTERGOVERNMENTAL 2,756,937 2,756,937 1979-80 10.17%1.38%3,402,527
OTHER TAXES 12,205,761 781,155 12,986,916 1980-81 10.53%0.26%3,770,591
PERMITS 817,000 817,000 1981-82 9.12%1.39%4,171,660
REVENUE FROM AGENCIES - 1982-83 6.79%2.04%4,545,796
STATE - 1983-84 2.35%1.81%4,736,835
STATE/COUNTY GRANTS - 1984-85 4.74%1.75%5,048,185
FEDERAL GRANTS - 1985-86 3.74%1.62%5,321,826
USE OF MONEY & PROPERTY - 1986-87 2.30%4.12%5,668,530
INTEREST 496,241 496,241 1987-88 3.04%2.93%6,011,990
RENT 603,592 603,592 1988-89 3.93%3.83%6,487,570
FINES & FORFEITURES 126,627 126,627 1989-90 4.98%3.92%7,077,629
CHARGES FOR SERVICES 22,167,742 22,167,742 1990-91 4.21%4.59%7,714,137
OTHER REVENUES 2,193,787 2,193,787 1991-92 4.14%3.04%8,277,721
1992-93 -0.64%1.00%8,306,991
$18,322,126 $29,943,081 $48,265,207 1993-94 2.72%1.86%8,691,654
1994-95 0.71%1.40%8,875,912
TRUE 1995-96 4.72%1.60%9,443,573
1996-97 4.67%2.31%10,112,922
1997-98 4.67%2.06%10,803,250
1998-99 4.15%2.70%11,555,378
1999-2000 4.53%2.28%12,354,234
2000-01 4.91%2.46%13,279,663
2001-02 7.82%1.60%14,547,223
2002-03 -1.27%1.80%14,620,998
2003-04 2.31%1.32%15,156,198
2004-05 3.28%1.15%15,833,334
2005-06 5.26%1.19%16,864,495
2006-07 3.96%0.73%17,660,315
2007-08 4.42%0.96%18,617,934
2008-09 4.29%1.12%19,634,110
2009-10 0.62%1.01%19,955,375
2010-11 -2.54%0.87%19,617,710
2011-12 2.51%1.09%20,329,315
2012-13 3.77%0.47%21,194,880
2013-14 5.12%0.52%22,395,914
2014-15 -0.23%0.09%22,364,513
2015-16 3.82%0.78%23,399,944
2016-17 5.37%0.77%24,846,376
2017-18 3.69%0.59%25,915,210
2018-19 3.67%0.35%26,960,330
2019-20 3.85%0.24%28,065,499
2020-21 3.73%-0.42%28,990,070
2021-22 5.73%-0.30%30,559,247
2022-23 7.55%0.28%32,958,496
2023-24 4.44%-0.50%34,249,744
2024-25 3.62%-0.08%35,461,193
2025-26 6.44%0.00%37,744,894
PROCEEDS OF TAXES 18,322,126
PROCEEDS OF TAXES
UNDER APPROPRIATION LIMIT $19,422,768
May 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, 2025, 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.
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, 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.
JOE STEPHENSHAW
Director
By:
ERIKA 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
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
Morro Bay City San Luis Obispo 0.00 10,404 10,404 10,404
County Total San Luis Obispo -0.12 276,406 276,069 279,337
Reso 43-25 Appropriations Limit for FY 2025-26
Final Audit Report 2025-06-25
Created:2025-06-25
By:Heather Goodwin (hgoodwin@morrobayca.gov)
Status:Signed
Transaction ID:CBJCHBCAABAAGP5bjg6uQk5e3t9MqhY_cmcJf0GgSimC
"Reso 43-25 Appropriations Limit for FY 2025-26" History
Document created by Heather Goodwin (hgoodwin@morrobayca.gov)
2025-06-25 - 11:30:18 PM GMT
Document emailed to cwixom@morrobayca.gov for signature
2025-06-25 - 11:30:45 PM GMT
Email viewed by cwixom@morrobayca.gov
2025-06-25 - 11:30:52 PM GMT
Signer cwixom@morrobayca.gov entered name at signing as Carla Wixom
2025-06-25 - 11:35:23 PM GMT
Document e-signed by Carla Wixom (cwixom@morrobayca.gov)
Signature Date: 2025-06-25 - 11:35:25 PM GMT - Time Source: server
Document emailed to Dana Swanson (dswanson@morrobayca.gov) for signature
2025-06-25 - 11:35:27 PM GMT
Email viewed by Dana Swanson (dswanson@morrobayca.gov)
2025-06-25 - 11:40:10 PM GMT
Document e-signed by Dana Swanson (dswanson@morrobayca.gov)
Signature Date: 2025-06-25 - 11:40:21 PM GMT - Time Source: server
Agreement completed.
2025-06-25 - 11:40:21 PM GMT