Laserfiche WebLink
�Nti' a,r <br />w <br />a rt <br />]DEPARTMENT OF <br />�+�,���•► F I N A N C E <br />OFFICE OF T`HE DIRECTMR <br />May 2015 <br />Dear Fiscal Officer: <br />Eomumo G. BROWN JR. - MOVERNOR <br />BTATC CA moL ■ Room 1 14S E BACRAMEN= CA ■ 95M 14-4995 i M -oo F.0 -oov <br />Subject: Price and Population Information <br />Appropriations Limit <br />The California Revenue and Taxation Code, section 2227, mandates the Department of Finance <br />(Finance) to transmit an estimate of the percentage change in population to local governments. <br />Each local jurisdiction must use their percentage change in population factor for January 1, 2015, <br />in conjunction with a change in the cost of living, or price factor, to calculate their appropriations <br />limit for fiscal year 2015-16. Attachment A provides the change in California's per capita personal <br />income and an example for utilizing the price factor and population percentage change factor to <br />calculate the 2015-16 appropriations limit. Attachment B provides city and unincorporated county <br />population percentage change. Attachment C provides population percentage change for <br />counties and their summed incorporated areas. The population percentage change data excludes <br />federal and state institutionalized populations and military populations. <br />Population Percent Change for Special Districts <br />Some special districts must establish an annual appropriations limit. Consult the Revenue and <br />Taxation Code section 2228 for further information regarding the appropriations limit. Article XIII <br />B, section g(C), of the State Constitution exempts certain special districts from the appropriations <br />limit calculation mandate. The Code and the California Constitution can be accessed at the <br />following website: http://Ieginfo.legislature.ca.gov/faces/codes.xhtmi. <br />Special districts required by law to calculate their appropriations limit must present the calculation <br />as part of their annual audit. Any questions special districts have on this issue should be referred <br />to their respective county for clarification, or to their legal representation, or to the law itself. 'No <br />state agency reviews the local appropriations limits. <br />Population Certification <br />The population certification program applies only to cities and counties. Revenue and Taxation <br />Code section 11005.6 mandates Finance to automatically certify any population estimate that <br />exceeds the current certified population with the State Controller's Office. Finance will certify <br />the higher estimate to the State Controller by June 1, 2015. <br />Please Note: Prior year's city population estimates may be revised. <br />If you have any questions regarding this data, please contact the Demographic Research Unit at <br />(916) 323-4086. <br />MICHAEL COHEN <br />Director <br />By: <br />KEELY M. BOSLER <br />Chief Deputy Director <br />Attachment <br />