TO: Board of Supervisors
FROM: Tracy A. Schulze – Auditor-Controller
REPORT BY: Georgina Panganiban – Assistant Auditor-Controller
SUBJECT: 2026-27 Appropriation Limit for Lake Berryessa Resort Improvement District
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RECOMMENDATION
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Adopt a Resolution establishing the Fiscal Year 2026-27 appropriation limit and revenue subject to the limit for the Lake 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 Lake 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 is the amount of revenue from those sources the District anticipates receiving in the fiscal year. The limit may be adjusted to account for such things as emergencies and is adjusted annually based on changes in the cost of living and population. The limit may also be adjusted by a vote of the electors of a particular local government agency. In certain instances when the revenue subject to the appropriation limit exceeds the limit itself, tax revenues are required to be returned to local taxpayers.
On March 5, 2024, residents held a special election to approve a new four-year appropriation limit base amount for the District. Measure U successfully passed and established the District's new appropriation limit of $510,000. The new limit is to be adjusted annually to the extent authorized by Article XIIIB, Section 1, for Fiscal Years 2025-26 through 2027-28.
The attached Resolution establishes the Fiscal Year 2026-27 appropriation limit of $573,288 and the revenue subject to that limit of $486,836 using the percentage change in the California per capita personal income from the ...
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