95-098 RESOLUTION NO. 95R-98
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF ANAHEIM, CALIFORNIA,
ADOPTING THE ANNUAL APPROPRIATIONS
LIMIT FOR THE FISCAL YEAR 1995/96.
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 1995/96 is
calculated by adjusting the 1994/95 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 G; 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 1995/96.
NOW, THEREFORE, BE IT RESOLVED by the city Council of
the City of Anaheim that the City of Anaheim appropriations limit
for fiscal year 1995/96 be established in the amount of
$388,664,958.00.
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 1995/96 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 1995/96 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 approved and adopted by the
City Council of the City of Anaheim this 20th day of
June , 1995.
ATTEST:
CITY CLERK OF THE CITY OF
12072.1\EEGAN\May 24, 1995
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that the foregoing Resolution
No. 95R- 98 was introduced and adopted at a regular meeting provided by law, of the Anaheim City Council
held on the 20th day of June, 1995, by the following vote of the members thereof:
AYES: MAYOR/COUNCIL: Tait, Lopez, Zemel, Feldhaus, Daly
NOES: MAYOR/COUNCIL: None
ABSENT: MAYOR/COUNCIL: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Resolution No. 95R- 98 on
the 20th day of June, 1995.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim
this 20th day of June, 1995.
CITY CLERK OF THE CITY OF ANAHEIM
(SEAL)
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original
of Resolution No. 95R- 9~ was duly passed and adopted by the City Council of the City of Anaheim on
June 20th, 1995.
CITY CLERK OF THE CITY OF ANAHEIM
EXHIBIT A
1995/96 APPROPRIATIONS LIMIT
CALCULATIONS AND COMPARISON OF APPROPRIATIONS SUBJECT TO LIMIT
FY 1994/95 Adopted Appropriations Limit $364,157,180
Adjustment Factor 1.0673
FY 1995/96 Appropriations Limit $388,664,958
FY 1995/96 Appropriations Limit $388,664,958
FY 1995/96 Appropriations Subject To Limit 144,473,146
FY 1995/96 Appropriations Limit Margin $244,191,812
FY 1995/96 Appropriations Limit Margin, As a Percent of Limit 62.8%
EXHIBIT B
1995/96 APPROPRIATIONS LIMIT
ADJUSTMENT FACTORS
POPULATION - Selected Factor: City Population Growth
Population count provided by the
State Finance Department 296,497
Population percent change pursuant
to Sections 2227 and 2228 of the
Revenue and Taxation Code 1.92%
CHANGE IN COST OF LIVING -
Selected Factor: California Per Capita
Personal Income Growth 4.72%
POPULATION AND PRICE FACTOR
CONVERTED TO AN ADJUSTMENT FACTOR
A) Population - City, Converted to a factor 1.0192
B) Cost of Living - Calif. Per Cap Income,
Converted to a factor 1.0472
Ratio of change: AXB= 1.0673
EXHIBIT C
1995/96 APPROPRIATIONS LIMIT
APPROPRIATIONS SUBJECT TO LIMIT CALCULATION
Totals
Total All City Revenues $650,112,520
Reduce by Non-Proceeds of Taxes 506,897,214 $143,215,306
Add User Fee Revenues in Excess of Costs 0 143,215,306
Add User Fees in Replacement of Taxes 4,413.449 147,628,755
Subtract Revenues Supporting
Federal Mandates (FLSA) 152,609 147,476,146
Subtract Qualified Capital Projects 2,300,000 145,176,146
Subtract Debt Service Appropriations 703,000 $144,473,146
Total All Expenditure Appropriations $650,112,520
Reduce by Non-Proceeds of Taxes 506,897,214 $143,215,306
Subtract Debt Service Appropriations 703,000 142,512,306
Subtract Revenues Supporting
Federal Mandates (FLSA) 152,609 142,359,697
Subtract Qualified Capital Project
Expenditures 2,300,000 140,059,697
Add User Fees in Excess of Costs 0 140,059,697
Add Expenditures for Functions
Formerly Tax Supported 4,413.449 $144,473,146
EXHIBIT D
1995/96 APPROPRIATIONS LIMIT
PROCEEDS OF TAXES CALCULATION
PROCEEDS NON-PROCEEDS
OF TAXES OF TAXES TOTAL
Taxes $114,504,206 $114,504,206
State Subventions 13,080,809 13,080,809
Service Charges 3,162,291 45,925,771 49,088,062
Permit Fees 4,090,337 4,090,337
Fines and Forfeitures 2,185,015 2,185,015
Rentals 42,097,651 42,097,651
Sales 11,088,000 295,879,322 306,967,322
Refunds and Reimbursements 9,003,117 9,003,117
Internal Service Charges 76,587,926 76,587,926
Federal and County Subventions 11,228,445 11,228,445
Contributions 6,538,334 6,538,334
Subtotal $141,835,306 $493,535,918 $635,371,224
Interest 1,380,000 13,361.296 14,741,296
Total All City Revenues $143,215,306 $506,897,214 $650,112,520
Use of (Contribution to) Fund Balances 2,718,179
Mello-Roos CFDs (Separate Limits) 3,951,043
Redevelopment Agency 41,283,894
Housing Authority 33,221,896
Grand Total 731,287,532
11.800
EXHIBIT F
TEXT 01" GANN SI'F. NDIN(;-I,IMITATION INI'I'IA FIVE
LIMITATION OF GOVERNMENT APPROPRIATIONS. INITIATIVE CONSTITUTIONAl,
AMENDMENT. Establishes and del'im,x annu~ll appropri,tion lilllils on st,itc lllld Ioe,,I
governmental entit~es based on annual appropriations for prior fiscal year. Itequ~rcs
adjustments for changes in cost of living, population and other specified factors.
Appropriation limits may be established or temporarily changed by electorate. Requires
revenues received in excess of appropriations permitted by this measure to be returned by
revision of tax rates or fee schedules within two fiscal years next following year axeess
created. With exceptions, provides for reimbursement of local governments for new
pro, rams or higher level of services mandated by state. Financial Impact:
!ndeterminable.
ARTICLE XlU B.
See. 1. The total annual appropriations subject to limitation of the state and of each
local government shall not exceed the appropriations limit of such entity of government
for the prior year adjusted for changes in the cost of livin~ and [x~ulation except as
otherwise provided in this Article.
See. 2, Revenues received by any entity of government in excess of that amount
which is appropriated by such entity in compliance with this Article durir~ the fiscal year
shat] be returned by a revision of tax rates or fee schedules within the next two
subsequent rises! yea~.
See. 3. The appropriations limit for any fiscal year pumuant to See. t shall be
adjusted as follows:
(a) In the event that the financial responsibility of providing services is
transferred, in whole or in part, whether by annexation, incorporation or otherwise, from
one entity of government to another, then for the year in which such transfer becomes
effective the appropriations limit of the transforce entity shall be increased by such
reasonable amount as the said entities shall mutually agree and the appropriations limit of
the trunsferor entity shall be decreased by the same amount.
(b) In the event that the financial responsibility of providing services is
trunsferred, in whole or in part, from an entity of government to a private entity, or the
financial source for the provision of services is transferred, in whole or in part, from other
reven,e.~ of un entity of government, to regulatory licenses, user charges or user fees,
then for the year of such transfer the appropriations limit of such entity of government
shall be decreased accordingly,
(c) In the event of an emergency, tile appropriation limit may be exceeded
provided thut the appropriation limits in the following three years are reduced aecordingly
to prevent an aggregate increase in appropriations resulting from the emergency.
Sec. 4. The appropriations limit imposed on any new or existing entity of
government by ties Article may be e~tablished or changed by the electors of such entity,
subject to slid in conformity with eonstitutiollal and statutory voting requirements. The
durution of uny such change shull be us determined by said electors, but shall in no event
exceed four ye.rs from the most recent vote of sa~d electors ere. ting or eontinmng such
change.
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contrihl~tions are derived from :he pro~.ecds of ~.axe~, shall f'or' p(~rpo.~es of th~ Art,tie
withdrHwRIs [rom uny S~lCh [u~l~l, nor exl)endit'Jre~ ,~1 ((,r m~thortYMtt~)n~ to
wlti,druwa~, i~or trundlers betwear, or um(~.~ ~('h (Lm(t~. shall for p~rp()se~ of the5 Art~t~l~
c,)nstil~t~ approprmt~ons su~,ject t(:
Sec. 6. What,ever the Ec~i~lature nc any slate a~ency nlandates a new pro[r~m or
h~[her level of service on an~' local [Overnmenl, the sbHe sh~lI provide a subvention of
fiends to reimb~rse suel~ local [ovcrnment for lt~ costs ~,f such pro~ram or increased Level
~,f serv~e, except that the [,e~sIuture meV, b~;; need not, prr, vide sttch subvention
fun~ for the following' mandale~,;
(a) Legislative menHates requested by the local alehey Mffected;
(b) 'L~[isl~tion de~inin~ a new crime or ehan~in~ an existin[ de[initinn
crime; or
(e) l.~E~sl.tive m~n~.tes enMcted prior 1o January 1, 1975, or executive orders
or re~H~tions initially implementin[ legislation enMcted prior to January 1, 1975.
S3e. ?. Nothin[ in this Article shall be construed to impair the abIility of the state
or o( nny local [overnment to meet its obli~atio~ with respect to existin~ or future
bonded indebtedne~.
Sec. 8. A~ ~d in this Article and except a~ otherwi~ expre~ly provided ~rein:
(a) "Appr~riatio~ subject to hmitation" of tl~e state shall mean any
aethorization to ex~nd duri~ a fiscal yeaf the proeee~ of taxes levied by or for t~
stale, exclusive of state subventio~ for the ~e ~;~d ~ration of local ~overnment (other
than subventions m~de ~ur~uant to ~ction 6 nf this Article) and further exe!~ive of
refun~ of taxes, ~nefit payments from retirement, unemployment i~uranee and
disability insurance fun~;
(b) "Appropriatio~ subject to limitation" of an entity of local Kovernment
sh~l; ~nean any authorization to ex~nd durin~ a fiscal year the proeee~ of taxes levied hy
or for that entity an~ the proceeds of state subventio~ to that entity (other than
subventio~ made pursuant to ~ction 6 of this Article) exclusive of refunds o~ taxes;
(e) "Proeee~ o~ taxes" shall include, but not he restricted to, all tax revenues
end the proceeds to an entity o[ ¢overnment, from (i) reculatory liee~es, user charles,
and user fees to the extent that st[eh proceed5 exceed the costs reasonably ~rne by such
entity m providin~ the rekulation, ~ro(luet, or ~rviee, and (ii) the investment o~ tax
revenues. With re~et to any local ¢overnment, "procee~ ~f taxes" shall inclu,~e
~bve~tto~t5 received from the ~tute, other than purs~,~itl loSaction6 of tll~s Artie~e,~n~,
with respect to the ~tate, pr~ee~ of taxes shall exclude s[~eh ~t~bve~ltions;
~d) "l~eal ~(w~rnmenI" shMll me.n ~ny eity,.eounty eHy ~n(I co(rely, school
distr~ut, sfm(:ml district, ~utl~()rity, or oliver p~litieal ~ul)divisio~ of or within tl~e state;
(~) "~o~t ~)f IiwnK" ~hulI ~neun Ilic ~.~onstm~er Price Index ~or the Urnted
as reporlu(I hv the U~l~le{I 51~le~ I)ep~rtmc~H ~ I.abo~, or successor alenay of the b{tited
~ct~ol
~lutes (;ov~r~H; provillaS, however, that for purposes of ''' ' i 1, I1~ ch~tll~O it. cost
Of living fr(m, Ihc preceding yeur sh~ll iii 11o event ex(~eed the eluu~ge in
ea[)ltu personul H,c'O.,e frofn 5~lid prt'('edlll~ y~,r;
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(;overnm(:ld. The populal~on or Hny ,,~.houl (hslrlel. ',hull h~' ~,~.rh ~,eho~H dl',tmet'~
dully attendance us determined by a method prescribed hy the
(~) "Debt setwee" shall mcan uppropr~utmn~ required to puy the eo~t
interest ~nd redemption charges, including the funding of any reserve or smkm~ fund
required in connection therewHh, on indebtedness existing or leg~Hy authorized ~s
Jsnu~ry I, 1979 or on ~nded indebtedness thereufter approved according to law by e vote
of the electors of the issuing entity voting in un election for such pur~se.
(h) The "ap~ropriution~ limit" of eseh entity of government [or e~eh
year sh~11 be that ~mount which total ~nnuul appropriations subject to limitation may not
exceed under ~eetion i ~nd Section 3; provided, however, that the "uppropri~tions limit"
o~ e~eh entity of government for fiseul year ~978-79 sh~11 be the total of the
~ppropri~tiol~ subject to limitation of such entity for that fiscal year. For fiscal year
i978-79, state subventions to loewi governments, exclusive of ~eder~1 gr~nts, shaU be
deemed to h~ve been ~rived from the proeee~ of state t~xes.
(i) Except ~s otherwise provided in Section 5, "~ppro~ri~tio~ subject to
limitation" shall not include local ~geney loan [un~ or indebtedne~ [un~, investment (or
authorizatio~ to invest) fuuds of the state, or o[ an entity o~ I~a] government in
aeeoul~ts at banks or ~vings and loan as~eiatio~ or in liquid securities.
See. 9. "Appropriatio~ subject to limitation" [or each entity o~ government shall
not inclug:
(a) Debt service.
(b) Al,propriatio~ required [or pur~ses o[ eomplyi~ with mandates o( the
eourt~ or the ~ederal government which, without discretion, require an ex~nditure [or
additional ~ervices or which unavoidably make the providing o[ existi~ ~rviees more
costly.
(e) Appropriution~ o[ any speeiul district which existed on January 1,
and which did not as of the 1977-?8 fiscal yeur levy an ad valorem tax on pro~rty in
excess o~ 12~ cents ~r $100 o[ asse~ed value; or the appropriatio~ of any special
district then existing or thereafter ereuted by a vote o[ the ~ople, which ~ totally funded
by other thun the proeeed~ o[ taxe~.
See. 10. 'l't.~ Article ~hull be <,~l'ective commencing with the first ~y o~ the fiscal
yeur following it~
~ee. II. I[ uny apl)rol)riution euteKury ~hull be added to or removed [rom
appropriulio~L~ s.hjeet to limH.tion, pursuant to [inul judgment o[ any court of competent
juri~d~<.lion .nd .ny Upl~ul therefrom, the ~ppro~rl~tiolt~ limit ~hall he adjusted
accordingly. I~ .ny ~et.)n, i)urt, el~u~e or phru~e in thi~ Article i~ ~oc any reason held
invuhd or ul~eon~tHutiulml, the remumin[ ~rtlolt~ o[ thi~ Article shall not be a~eeted but
~1,:,11 remuin in ~ull ~oree ~,nd e[[eet.
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EXHIBIT G
DEPARTMENT OF FINANCE (~
915 L STREET
SACRAMENTO. CA 95814-4998
May l, 1995
PRICE AND POPULATION DATA FOR LOCAL JURISDICTIONS
Appropriations Limit
Article XIII B of the California Constitution specifies that appropriations made by State and local
governments may increase annually by a factor comprised of the change in population combined with
either the change in California per capita personal income or the change in the local assessment roll due
to local nonresidential construction.
The Department of Finance is mandated to provide the population and Califomia per capita personal
income change data for local jurisdictions to calculate their appropriation limits. The change in the
local assessment roll due to local nonresidential construction may be obtained from your county
Assessor. The enclosures contain price and population factors for setting your 1995-96 appropriation
limit.
Enclosure I provides the change in Califomia's per capita personal income price factor. An example of
how to utilize this price factor and the population percentage change factor in calculating your 1995-96
limit is included.
Enclosure II provides the population percentage change factors for cities and counties.
Enclosure I1A provides the population percentage change factor for counties and for the total
incorporated population of each county.
These population percentage changes were prepared pursuant to Sections 2227 and 2228 of the
Revenue and Taxation Code and are calculated as of January 1, 1995. Section 2227 specifies that state
mental institutions, federal military bases and state and federal prisons be excluded from the percentage
change calculations.
Population Factors for Cities and Counties
Cities and counties should consult Section 7901 of the Government Code for the various population
factors that may be used for purposes &change in population.
Population Factors for Special Districts
Special districts should consult Section 7901 of the Government Code and Section 2228 of the
Revenue and Taxation Code for the various population factors that may be used for purposes of change
in population.
Enclosure I
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
goveming body. Local jurisdictions may select either the percentage change in
California per capita personal income or the percentage change in the local
assessment roll due to the addition of local nonresidential new construction. If the
percentage change in per capita personal income is selected, the percentage changes
to be used in setting 1995-96 appropriation limit are:
Per Capita Personal Income
Fiscal Pementage change
Year (FY) over prior year
1995-96 4.72
B. Following is an example using sample population changes and the changes in
California per capita personal income as growth factors in computing a 1995-96
appropriations limit.*
1995-96:
Per Capita Change = 4.72 percent
Population Change -- 1.31 percent
Per Capita converted to a ratio: 4,72 + 100 = 1.0472
100
Population converted to a ratio: 1.31 + 100 = 1.0131
100
Calculationof factor for FY 95-96: 1.0472 x 1.0131 -- 1.0609
* Conversion of the factor to a ratio eliminates minus numbers.
ENCLOSURE II
ANNUAL PERCENTAGE CHANGE IN POPULATION MINUS EXCLUSIONS* JANUARY 1, 1994 DATE PRINTED
TO JANUARY 1, 1995 AND TOTAL POPULATION JANUARY 1, 1995. 04/25/95
POPULATION MINUS EXCLUSIONS
POPULATION
ANNUAL TOTAL
COUNTY PERCENT CHANGE POPULATION
CITY 1994 TO 1995 1-1-94 1-1-95 1-1-95
ORANGE
ANAHEIM 1.92 290,915 296,497 296,497
BREA 1.47 34,612 35,122 35,122
,~,BUENA PARK 1.25 72,949 73,864 73,864
COSTA MESA 1.45 101,416 102,883 103,823
CYPRESS 2.04 46,026 46,963 46,963
DANA POINT 4.12 34,852 36,289 36,289
FOUNTAIN VALLEY 0.29 55,010 55,171 55,171
FULLERTON 1.77 121,540 123 692 123,692
GARDEN GROVE 1.26 151,913 153824 153,824
HUNTINGTON BEACH 0.27 189 293 189 795 189,795
IRVINE 2.21 119 864 122 513 123,909
LAGUNA BEACH 0.10 23.961 23 985 23,985
LAGUNA HILLS 1o00 25~110 25 360 25,360
LAGUNA NIGUEL 2.27 54 487 55 724 55,724
LA HABRA 1,36 54 168 54,907 54,907
LAKE FOREST 0.19 38 445 58,558 58,558
LA PALMA 0.56 15 693 15,781 15,781
LOS ALAMITOS 2.20 11 376 11,626 12,425
~ MISSION VIEJO 4.21 86 215 89,841 89,841
NEWPORT BEACH 1.08 69 350 70,098 70,098
ORANGE 1.73 118 037 120,078 120:078
PLACENTIA 2.78 44 113 45,339 45,339
SAN CLEMENTE 3.73 45 081 46,764 46,764
SAN JUAN CAPISTRANO 2.81 28 326 29,121 29,121
SANTA ANA 0.28 310 629 311,491 311,491
SEAL BEACH 2.60 25,436 26,097 26,795
STANTON 0.47 32,252 32,404 32,404
TUSTIN 5.08 55,053 57,849 62,497
VILLA PARK 0.17 6,434 6,445 6,445
WESTMINSTER 1.99 81,659 83,287 83,287
YORBA LINDA 1.15 57,410 58,069 58,069
UNINCORPORATED 4.03 161,983 168,512 173,437
ORANGE COUNTY
1.72 2,583,608 2,627,949 2,641,355
* EXCLUSIONS INCLUDE STATE MENTAL INSTITUTIONS, FEDERAL MILITARY BASES AND STATE
AND FEDERAL PRISONS.
PAGE 1