TO: Board of Supervisors
FROM: Tracy A. Schulze - Auditor-Controller
REPORT BY: Georgina Panganiban - Assistant Auditor-Controller
SUBJECT: 2026-2027 Appropriation Limit for Napa Berryessa Resort Improvement District
RECOMMENDATION
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Adopt a Resolution establishing the Fiscal Year 2026-27 appropriation limit and revenue subject to the limit for the Napa Berryessa Resort Improvement District as required by Article XIIIB of the California Constitution. (No Fiscal Impact)
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BACKGROUND
Article XIIIB of the California Constitution requires the Napa Berryessa Resort Improvement District establish an appropriation limit on an annual basis. The annual appropriation limit is calculated in accordance with Article XIIIB of the California Constitution and is the amount the District could spend that is funded by certain taxes and State subventions, while the revenue subject to that limit are the amount of revenue from those sources the District anticipates actually receiving in the fiscal year. In certain instances when the revenue subject to the limit exceeds the limit itself, tax revenues are required to be returned to local taxpayers.
The attached resolution establishes the Fiscal Year 2026-27 appropriation limit of $1,335,852 and the revenue subject to that limit of $939,304 using the percentage change in the California per capita personal income from the preceding year calculated in the attached memo. The appropriations limit is significantly higher than last year because the voters of the District approved Measure A at a special election held on January 20, 2026, establishing a special tax of $1,560.00 per parcel and increasing the appropriation limit of the District by the proceeds received from the special tax.
Requested Action:
Adopt a Resolution establishing the Fiscal Year 2026-27 appropriation limit and revenue subject to the limit for the Napa Berryessa Resort Improvement District as required by Article XIIIB of the California Constitution.
FISCAL IMPACT
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Is there a Fiscal Impact? |
No |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
The estimated appropriation limit is considered when preparing the District's recommended budget. |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
No |
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Future fiscal impact: |
The appropriation limit is required to be approved each fiscal year. |
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Consequences if not approved: |
Failing to establish an appropriation limit each fiscal year would put the District in violation of the State Constitution. |
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ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.