County of Mendocino Proposition 4 - Gann Spending Limit Comparison with Estimated Proceeds of Taxes. Gann Limit (A) 81,266,103

Transcription

1 Proposition 4 - Gann Spending Limit Comparison with Estimated Proceeds of Taxes Gann Limit (A) 81,266, Estimated "Proceeds of Taxes" Per Recommended Budget (Nondepartmental Revenues/Teeter) 71,891,000 Less: Nondepartmental Revenues not considered to be 'proceeds of taxes" subject to Prop 4 limit State Other 130,000 City Fines 0 Federal Grazing Fees 0 Federal Land In Lieu 640,000 Refund Jury Fees 0 Other Government Aid 0 A-87 Cost Plan Charges 2,600,000 Other 80,000 Sales Tax - Public Safety 0 Operating Transfer In 0 Rents and Concessions 0 Franchises 800,000 4,250,000 Adjusted Nondepartmental Revenues - "Proceeds" 67,641,000 Add: Property Taxes Allocated to Other County Depts.: County Library 0 Special Districts 0 Emergency Medical Services 422, ,350 Adjusted Estimated Proceeds of Taxes (B) 68,063,350 Estimated Amount "Under" Gann Limit (A - B) 13,202,753 Percentage: County "Proceeds of Taxes" vs. Gann Limit (2) 83.75% (1) Assumes no negative impact from AB233 transfer of fiscal responsibility to State (2) For comparison purposes: Percentage 78.72% Percentage 77.99% Percentage 77.96% Percentage 79.79% Percentage 81.88% Percentage 81.08% Percentage 82.23% Percentage 82.98% Percentage 80.84% Percentage 78.43% Percentage 73.54% Percentage 70.73% Percentage 71.84% Percentage 62.86% Percentage 78.78% Percentage 83.75% 6/18/2018 Prepared by County Auditor-Controller Gann Limit Calculation

2 May 2018 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, 2018, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 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 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. The code section and the California Constitution can be accessed at the following website: 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 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, Please Note: The prior year s city population estimates may be revised. If you have any questions regarding this data, please contact the Demographic Research Unit at (916) MICHAEL COHEN Director By: AMY M. COSTA Chief Deputy Director Attachment

3 May 2018 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 appropriation limit is: Per Capita Personal Income Fiscal Year (FY) Percentage change over prior year B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a appropriation limit : Per Capita Cost of Living Change = 3.67 percent Population Change = 0.78 percent Per Capita Cost of Living converted to a ratio: = Population converted to a ratio: = Calculation of factor for FY : x =

4 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Glenn Orland ,844 7,932 7,932 Willows ,066 6,064 6,064 Unincorporated ,724 14,700 14,800 County Total ,634 28,696 28,796 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

5 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Humboldt Arcata ,388 18,398 18,398 Blue Lake ,301 1,280 1,280 Eureka ,500 26,362 26,362 Ferndale ,373 1,367 1,367 Fortuna ,008 12,042 12,042 Rio Dell ,355 3,348 3,348 Trinidad Unincorporated ,988 72,662 72,865 County Total , , ,002 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

6 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Lake Clearlake ,151 15,917 15,917 Lakeport ,125 5,134 5,134 Unincorporated ,376 43,944 44,030 County Total ,652 64,995 65,081 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

7 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Mendocino Fort Bragg ,449 7,512 7,512 Point Arena Ukiah ,889 16,226 16,226 Willits ,092 5,128 5,128 Unincorporated ,064 59,822 59,985 County Total ,931 89,136 89,299 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

8 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Sonoma Cloverdale ,988 9,134 9,134 Cotati ,453 7,716 7,716 Healdsburg ,757 12,061 12,061 Petaluma ,657 62,708 62,708 Rohnert Park ,490 43,598 43,598 Santa Rosa , , ,488 Sebastopol ,624 7,786 7,786 Sonoma ,072 11,390 11,390 Windsor ,492 28,060 28,060 Unincorporated , , ,391 County Total , , ,332 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

9 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Tehama Corning ,541 7,515 7,515 Red Bluff ,856 13,858 13,858 Tehama Unincorporated ,943 42,061 42,236 County Total ,772 63,864 64,039 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

10 Fiscal Year Attachment B Annual Percent Change in Population Minus Exclusions* January 1, 2017 to January 1, 2018 and Total Population, January 1, 2018 County City Percent Change Population Minus Exclusions Total Population Trinity Unincorporated ,535 13,537 13,635 County Total ,535 13,537 13,635 *Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.

11 Gann Limit Calculation 6/18/2018 Calculation of Population Changes Within Surrounding Counties Jan 1, 2017 Jan 1, 2018 Change % Change Glenn County 28,634 28, % Humboldt County 136, , % Lake County 64,652 64, % Mendocino County 88,931 89, % Sonoma County 503, ,481-1, % Tehama County 63,772 63, % Trinity County 13,535 13, % Totals 899, , % Use composite percent % Source: Department of Finance Prepared by County Auditor-Controller

12 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Change Resulting Factor Current Year Limit TCF Adjustment Adjusted Limit Amt. Base Year Tax Proceeds 11,230, Change ,808, Change ,144, Change ,365, Change ,114, Change ,266, Change ,493, Change ,546, Change ,841, Change ,639, ,805 24,954, Change ,939,753-1,008,724 25,931, Change ,879,346 25,911 27,905, Change ,912, ,771 29,664, Change ,187,666 24,000 30,211, Change ,731, ,608 32,037, Change ,810, ,445 32,070, Change ,249, ,164 34,517, Change ,501, ,447 36,316, Change ,640, ,909 38,753, Change ,101, Change ,562, Change ,352, Change ,493, Change ,427, Change ,079, Change ,396, Change ,721, Change ,326, Change ,460, Change ,750, Change ,666, Change ,537, Change ,707, Change ,372, Change ,392, Change ,462, Change ,726, Change ,205, Change ,713, Change ,266,103 Alexander Estates Lighting 0302 Base Year Tax Proceeds 2, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,204 Prepared by County Auditor-Controller 1

13 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,330 Fairview Lighting 0304 Base Year Tax Proceeds Change Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,389 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 2

14 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change , Change , Change , Change , Change , Change , Change ,271 Hopland Lighting 0305 Base Year Tax Proceeds 4, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,389 Noyo Lighting 0311 Base Year Tax Proceeds 4, Change , Change , Change , Change ,886 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 3

15 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,460 Oak Knoll Lighting 0312 Base Year Tax Proceeds 3, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,598 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 4

16 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,771 Ukiah Village Lighting 0315 Base Year Tax Proceeds 4, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,323 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 5

17 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change ,075 West Talmage Lighting 0317 Base Year Tax Proceeds 1, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,653 Covelo Lighting 0303 Base Year Tax Proceeds 5, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,393 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 6

18 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,970 Laytonville Lighting 0307 Base Year Tax Proceeds 2, Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,406 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 7

19 Gann Limit Calculation Calculation of Prop 4 Gann Limit 6/18/2018 Price Factor Population Resulting Current Year Change Factor Limit Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,651 Riverwood Terrace Lighting 0313 Base Year Tax Proceeds Change Change Change Change Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change , Change ,126 TCF Adjustment Adjusted Limit Amt. Prepared by County Auditor-Controller 8