To: Board of Supervisors
From: Auditor-Controller
Agenda Section: Consent
Vote Requirement: Majority
SUBJECT:title
Fiscal Year 2025-26 Appropriations Limitend
RECOMMENDATION(S):Recommendation
That the Board of Supervisors:
1. Adopt the attached resolution establishing the fiscal year 2025-26 appropriations limit for the County of Humboldt; and
2. Adopt the attached resolution establishing the fiscal year 2025-26 appropriations limit for the special districts governed by the Humboldt County Board of Supervisors; and
3. Direct the Clerk of the Board to provide the Humboldt County Auditor-Controller's Office with one (1) fully executed, certified copy of each of the attached resolutions for further processing.
Body
STRATEGIC PLAN:
The recommended actions support the following areas of the Board of Supervisors Strategic Plan:
Area of Focus: Core Services/Other
Strategic Plan Category: 9999 - Core Services/Other
DISCUSSION:
On Nov. 6, 1979, voters approved the Gann Spending Limitation (Proposition 4), which established Article XIII-B of the State Constitution. Article XIII-B sets limits on the amount of tax revenues the state and local governments can appropriate within a given fiscal year. The Gann Limit does not apply to the entire County of Humboldt budget. The limit only applies to appropriations from proceeds of taxes from both the general fund and special funds of government entities, which includes: (1) property, sales, transient occupancy and other tax revenues; (2) interest earnings on invested tax revenues; (3) any revenues collected by a regulatory license fee or user charges in excess of the amount needed to cover the cost of providing that regulation, product or service; and (4) state subventions. Further refined by Propositions 98 and 99 in 1988, and Proposition 111 in 1990, Article XIII-B provides that appropriation limits are to be established annually by each governmental entity in accordance with the constitutional amendments an...
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