Memorandum
Date: June 9, 2026
To: The Honorable Lake County Board of Supervisors
From: Jenavive Herrington, Auditor-Controller/Clerk
Subject: Adopt Resolution Establishing 2026-2027 Appropriations Limit for the
County of Lake and Special Districts Governed by the Board of
Supervisors
Executive Summary:
As required by Government Code ?7910 and in accordance with Article XIII B of the California State Constitution, the annual calculation of the appropriations limit of County and Special Districts under your authority has been submitted for your review and approval.
In 1979, California voters approved Proposition 4, also known as the Gann initiative. Proposition 4 added Article XIIIB to the California State Constitution, which subsequently resulted in the addition of Division 9 (beginning with section 7900) to Title I of Government Code. This addition to government code requires that the governing body of a local jurisdiction establish a tax appropriation limit each year using established factors and criteria. Proposition 111 approved by voters in June 1990 amended Article XIIIB and expanded the factors and criteria for limit calculations.
The appropriation limit becomes the maximum for which a jurisdiction may spend based on the proceeds of tax that they receive in any given fiscal year. The County and the Special Districts under your Board authority have maintained compliance with annually established limit. The limit and the subject to limit calculations are performed by the Auditor-Controller's Office and are available for review at any time.
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