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RES-2025-049RESOLUTION NO. 2 0 2 5- 0 4 9 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANAHEIM, CALIFORNIA, ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2025/26 WHEREAS, the voters of California on November 6, 1977, added Article XIII B to the State Constitution placing various limitations on the appropriations of the state and local governments; and WHEREAS, Article XIII B of the State Constitution provides that the appropriations limit for fiscal year 2025/26 is calculated by adjusting the 2024/25 fiscal appropriations limit for changes in the cost of living and population except as otherwise provided in said Article XIII B; and WHEREAS, the information necessary for making these adjustments is attached in Exhibits A through D; and WHEREAS, the City of Anaheim has complied with all the provisions of Article XIII B of the State Constitution in determining the appropriations limit for fiscal year 2025/26. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Anaheim that the City of Anaheim appropriations limit for fiscal year 2025/26 be established in the amount of $1,404,407,778. BE IT FURTHER RESOLVED that the City Council of the City of Anaheim, by recorded vote of the City Council adopting this resolution, hereby determines and selects that, with regard to fiscal year 2025/26 and the calculations specified herein for such fiscal year, the term "change in the cost of living" for purposes of Section 8(e)(2) of Article XIII B of the Constitution of the State of California shall mean the percentage change in the California per capita personal income from the preceding year. BE IT FURTHER RESOLVED that the City Council of the City of Anaheim, by recorded vote of the City Council adopting this resolution, hereby determines and chooses that, with regard to fiscal year 2025/26 and the calculations specified herein for such fiscal year, the term "change in population" for purposes of Article XIII B of the Constitution of the State of California and Division 9 of Article 1 of the Government Code of the State of California shall mean the change in population within the City of Anaheim. BE IT FURTHER RESOLVED that said appropriations limit herein established may be changed as deemed necessary by resolution of the City Council. THE FOREGOING RESOLUTION IS PASSED, APPROVED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF ANAHEIM THIS SEVENTEENTH (17) DAY OF JUKE, 2025, BY THE FOLLOWING ROLL CALL VOTE: AYES: Mayor Aitken and Council Members Meeks, Balius, Leon, Rubalcava and Kurtz NOES: None ABSENT: Council Member Maahs ABSTAIN: None CITY OF ANAHEIM By: MAYOR OF I E CITY OF ANAHEIM AT CLERK OF THE CITY OF ANAHEIM 155469 FY 2025/26 APPROPRIATIONS LIMIT CITY OF ANAHEIM EXHIBIT A CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT FY 2024/25 Adopted Appropriations Limit Adjustment Factor 1.06354848 FY 2025/26 Appropriations Limit FY 2025/26 Appropriations Limit FY 2025/26 Appropriations Subject To Limit FY 2025/26 Appropriations Limit Margin FY 2025/26 Appropriations Limit Margin, As a Percent of Limit $ 1,320,492,488 $ 1,404,407,778 $ 1,404,407,778 $ 582,375,850 $ 822,031,928 58.53% FY 2025/26 APPROPRIATIONS LIMIT CITY OF ANAHEIM EXHIBIT B ADJUSTMENT FACTORS POPULATION - Selected Factor: City Population Growth Population count provided by the State Finance Department Population percent change pursuant to Sections 2227 and 2228 of the Revenue and Taxation Code CHANGE IN COST OF LIVING - Selected Factor: California Per Capita Personal Income Growth POPULATION AND PRICE FACTOR CONVERTED TO AN ADJUSTMENT FACTOR A) Population - City, Converted to a factor B) Cost of Living - Calif. Per Cap Income, Converted to a factor 341,773 0.9992 [Key-SM -0.08% 6.44% Ratio of change: A X B = 1.06354848 FY 2025/26 APPROPRIATIONS LIMIT CITY OF ANAHEIM EXHIBIT C APPROPRIATIONS SUBJECT TO LIMIT CALCULATION Totals Total All City Revenues $ 2,133,310,594 Reduce by Non -Proceeds of Taxes 1,568,018,885 $ 565,291,709 Add User Fee Revenues in Excess of Costs - 565,291,709 Add User Fees in Replacement of Taxes 38,616,897 603,908,606 Subtract Revenues Supporting Federal Mandates (FLSA) 1,113,785 602,794,821 Subtract Qualified Capital Projects 20,418,971 582,375,850 Subtract Debt Service Appropriations - $ 582,375,850 Total Revenues Available for Expenditure Appropriation $ 2,133,310,594 Reduce by Non -Proceeds of Taxes 1,568,018,885 $ 565,291,709 Subtract Debt Service Appropriations - 565,291,709 Subtract Revenues Supporting Federal Mandates (FLSA) 1,113,785 564,177,924 Subtract Qualified Capital Project Expenditures 20,418,971 543,758,953 Add User Fees in Excess of Costs - 543,758,953 Add Expenditures for Functions Formerly Tax Supported 38,616,897 $ 582,375,850 Taxes State Subventions Service Charges Permits and Fees Fines and Forfeitures Rentals Sales Refunds and Reimbursements Internal Service Charges Federal and County Subventions Contributions Subtotal Interest Total All City Revenues Use of (Contribution to) Fund Balances Mello -Roos CFDs (Separate Limits) Successor to Redevelopment Agency Housing Authority Grand Total FY 2025/26 APPROPRIATIONS LIMIT CITY OF ANAHEIM EXHIBIT D PROCEEDS OF TAXES CALCULATION PROCEEDS NON -PROCEEDS OF TAXES OF TAXES TOTAL $ 500,632,550 $ - $ 500,632,550 42,121,978 - 42,121,978 - 161,719,291 161,719,291 - 17,509,506 17,509,506 - 4,768,937 4,768,937 - 57,523,180 57,523,180 19,062,033 744,336,992 763,399,025 - 69,957,449 69,957,449 - 457,051,630 457,051,630 - 19,216,546 19,216,546 - 18,924,791 18,924,791 $ 561,816,561 $ 1,551,008,322 $ 2,1 12,824,883 3,475,148 17,010,563 20,485,711 $ 565,291,709 $ 1,568,018,885 $ 2,133,310,594 37,802,114 4,544,019 68,295,519 165,934,640 $ 2,409,886,886 CLERK'S CERTIFICATE STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss. CITY OF ANAHEIM ) I, THERESA BASS, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original Resolution No. 2025-049 adopted at a regular meeting provided by law, of the Anaheim City Council held on the 17"' day of June. 2025 by the following vote of the members thereof: AYES: Mayor Aitken and Council Members Meeks, Balius, Leon, Rubalcava, and Kurtz NOES: None ABSTAIN: None ABSENT: Council Member Maahs IN WITNESS WHEREOF, I have hereunto set my hand this 18t' day of June. 2025. l CI PLERKOF THE CITY OF ANAHEIM (SEAL)