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HomeMy WebLinkAbout5.1 Support Measure C Prop 4 Limits 0_ CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE: October 12, 1987 SUBJECT Written Communications regarding Measure C EXHIBITS ATTACHED Letter from Supervisor Don Perata & attachments RECOMMENDATION (" Consider request from Supervisor Perata to endorse YY Measure C. FINANCIAL STATEMENT: Impact to City undetermined at this time. DESCRIPTION The Alameda County Board of Supervisors has approved the placement of a ballot measure (Measure C) on the November 3, 1987 ballot. This Measure would permit the County to increase its Proposition 4 limitation. Supervisor Perata has requested City Council endorsement of Measure C. He has indicated that the County needs to have its Proposition 4 appropriations limitation raised in order to retain existing and anticipated tax revenues to meet demands for services and future court and state mandates in providing County services. Staff would recommend that the City Council consider Supervisor Perata' s request. ---------------------------------------------------------------------------- COPIES TO: ITEM NO. loe na •.•""+"+:iYlis.4G:uM1::ri..L':I.Ya" °.:....w:w,isn1.::.w'_:.+..,Th.+s:ulw..0y0a1 .,n.,a✓nn.wuv.,.w.nwna.cn.e.,.ava..c,a,..a..,L.1...wwu..urn.Y1lrn'.:w'..'<w4:v..✓rt✓.,fuelf:+i:G::i:t: s-�:..r..e...Yro.LLUn:,o,.en+:.yx.4b;:,ytw.S::uC_c':.,.:,..',.......v..Li F A4��`"o f * BOARD OF SUPERVISORS °gOFOV�%► i s C: t` V f. �SEP 1 7 ic31, DON PERATA SUPERVISOR.THIRD DISTRICT t September 14, 1987 Honorable Linda Jeffery Mayor, City of Dublin P. 0. Box 2340 Dublin CA 94568 Dear Linda : Thank you for your endorsement of Measure C. The unanimous support of the Mayors Conference will go far to help shape a positive public opinion about the importance of voter approval to raise the county ' s revenue limit. I am enclosing some information about the measure. Perhaps it will prove useful in winning the support of your Council . We would appreciate an endorsement from them as early as possible . A letter to me verifying the action would be greatly appreciated. Again , thank you for your own leadership in this matter. I am confident that together we will be successful and continue to provide for the basic needs of our residents . Sincerely, DON PERATA DP. g enclosures 1221 OAK STREET • SUITE 536 • OAKLAND,CALIFORNIA 94612 • (4151272-6693 • ^+ ••.R;y:,:rag.,N,..,.",.°r:ic"�L:. .Y;:aN.:(i,u:'+i✓WNW ..rsw. H+�iNUfi'XtiM1�" wYrr-w.a.v ..p.++nl• •�•✓'•w.f •rvv.F"•^!4vF,. N•1•a•./'rs au.r�:Y.'V•W'1:✓r"ti:frr.FRS'f.'V:...r++L'-�:"L:'d:t»:Ltw.Ldlai.'.•V.+f✓Ywtb'>: AGENDA 1- august 4, 1987 BOARD OF SUPERVISORS DON PERATA 4V.(•yj90a.rMIND DISTRICT MEMORANDUM August 3, 1987 TO: Each Member, Board of Supervisors FROM: Don Pera� RE : Proposition 4 Election As cited in the Chief Administrative Officer' s Proposition 4 report dated July 27 , 1987 , unless the voters of Alameda County approve to increase the county ' s appropriations limit, the county stands not only to forfeit millions of dollars in state revenues earmarked for local use this year , but could face extremely difficult choices in cutting back potentially tens of millions of dollars in essential county services. These grim realities make a strong case for a special election to seek such voter approval at the earliest date possible. After week long consultations with county fiscal and legal staff, employee and taxpayer association representatives , community based service providers and representatives and state elected officials , I herein submit the following findings to recommend that this Board approve adoption of the attached ordinance to be submitted for a vote in a special county-wide election on Tuesday , November 3, 1987 : -That the allowable growth factor under Article 13b of the California Constitution does not reflect the real costs for basic and essential services needed in Alameda aunty in fiscal 1987-88 and years following ; further that the County Administrative Officer estimates that available revenues this year will exceed our limit by $10. 5 million, requiring severe and commensurate budget cuts in services if the appropriations limit is not increased. -That Alameda County stands to forfeit between $2. 9 and $4.:7 million in one-time discretionary funds from this year' s state budget; this money would be lost to other counties in the state. 1221 OAK STREET • SUITE 526 • OAKLAND.CALIFORNIA 94012 • 14151 272.6693 ..Y......r.:..:s.w.v.w.urn.a..+r..:a....»+a..w4..nwr:r..µ.:wwn.:..rw..a...w+...,..r..:r.a...wa..a.ro..wrr......n.r..;.. v........r.. ..G' ... -r. ......._.._..7...... ...1.�...ur..l...r.r.u........n...�......./......_.... M n Page 2 August 3, 1987 -That the November 3 election is the most cost-effective date for a special election , since many municipalities , school and special districts will conduct their elections at that time , thereby defraying the cost to .the county. -That an early election date accurately reflects the fiscal crisis condition of the county and will provide this Board with the time needed to reduce or eliminate services in this fiscal year should the increase in the appropriations limit be rejected by the voters. -That the approval of the appropriations limit as proposed in this ordinance calculates the projected needs of the county over the next four years , which should provide for the potential state revenue shifts to the county under the Governor ' s disengagement plan which is still pending. -That the appropriations limit increase does not require nor reflect any increase in local taxes or fees. It is simply an approval provided by Article 13b of the California Constitution to allow this county to spend present or anticipated revenues that otherwise must be returned or rebated to the state or local residents. CONCLUSION : Alameda County ' s current fiscal crisis requires voter approval to increase its appropriations limit to meet the real costs for services and to guarantee the use of existing and anticipated state revenues in this and future years. The Board should therefore adopt an ordinance to be submitted for voter approval on a special election on Tuesday , November 3, 1987 . DP. g attachments ur •......:.t..uua....•u'va..•...,.i.W..:+ ::At\W.1alc ma+n....�.,,:�ir::.'1:..//.t..L.:miv.: . .:..MJG.YV....a::.:.rw.^. .l:R.l..uf/e.-uW. ,••":.. ..vuslvw.. � .,wm.balu.::tANUr'.wmi�F:il.:.rwrwowl.U1M.Gnu..l+FS:Wi:H1.L'/.i4W:.:a4iJ.d.di'.Lv.S.dJ�.w4a..w.>twi..m.n.��...1.. �... ORDINANCE NO. 0-87-53 AN ORDINANCE CALLING A SPECIAL ELECTION FOR THE PURPOSE OF SUBMITTING TO THE VOTERS.OF ALAMEDA COUNTY THE QUESTION CF WHETHER AN ORDINANCE SHOULD BE APPROVED The Board of Supervisors of the County of Alameda ordains as follows: SECTION I r ' A special election is hereby called to be held on Tuesday, November 3, 1987, throughout the County of Alameda. When the results of said special election are ascertained, the Registrar of Voters is hereby authorized and directed to certify the same to the Board of Supervisors of the County of Alameda. The full text of the measure is attached hereto as Exhibit A. The Reqistrar of Voters is instructed to print on the sample ballots and on the official ballots the measure to be voted upon at said election in substantially the following form, to wit: ALAMEDA SHALL AN ORDINANCE SUBMITTED OBYT MEASURE THE BOARD trSUPERVISORS OF ALAMEDA COUNTY TO THE VOTERS OF ALAMEDA COUNTY BE APPROVED IN ORDER YES TO INCREASE THE COUNTY'S APPROPRIATIONS LIMIT AS ALLOWED BY ARTICLE XIII B OF THE CALIFORNIA CONSTITUTION TO PROVIDE FOR NO COUNTY SERVICES AND TO SECURE EXISTING SOURCES OF STATE FUNDING THAT MAY OTHERWISE BE LOST TO OTHER COUNTIES IN THE STATE. SECTION II The purpose of this election hereby called by this Board of Supervisors is to propose to the qualified electors of Alameda County the question of whether the pr000sed ordinance, attached hereto as Exhibit A, should be approved as provided in the measure set forth in Section I. SECTION III This Ordinance shall take effect immediately upon its adootion in accordance with the provisions of Government Code Section 25123(a). Before the expiration of fifteen (15) days after its passage, it shall be published once with the names of the members votinq for and against the same in The Inter-City Express, a newspaper published in the County of Alameda. Adopted by the Board of Supervisors of the County of Alameda, State of California, on the 13th day of • August, 1987 •• • called vote: •, by the following AYES: Supervisors George, Rnox, Perata and Chairman Campbell - 4 NOES: Supervisors None EXCUSED Supervisors Santana - 1 . . ... . EDWARD R.CAMPBELL Chairman of the Board of Supery sors ATTEST: WILLIAM MEHRWEIN, Clerk County of Alameda, State of California of the Board of Supervisors, County of Alam.dda. State of California By WILLIMi MaRATjN_ APprpved as to Form RiC�I�R�J,POORE, County Counsel File 92978 Agenda 91 0-87-53 8/13/87 EXHIBIT A TO ORDINANCE CALLING FOR SPECIAL ELECTION ORDINANCE AN ORDINANCE CHANGING THE APPROPRIATIONS LIMIT OF THE COUNTY OF ALAMEDA PR_ A. The Board of Supervisors of Alameda County has called an election to be held on Tuesday, November 3, 1987. At this election, the voters of Alameda County are being asked to vote yes or no on the adoption of an ordinance. B. The proposed ordinance increases the appropriations limit of the County of Alameda under Article XIII B of the State Constitution. The ordinance will permit the County to spend anticipated revenues above the current appropriations limit, including revenues the County is entitled to from other governmental entities which may be lost if the limit is not increased. C. The ordinance does not authorize the Board of Supervisors to increase the property tax rate or any other taxes within Alameda County. It only authorizes the County to expend available tax revenues which are projected to exceed the current Article XIII B appropriations limit. D. Article XIII B of the California Constitution was adopted by the voters of California as Proposition 4 at the Statewide election held in November 1979. Article XIII-B establishes an appropriations limit for each qovernmental agency which may be adjusted annually to reflect chanqes in population and changes in the Consumer Price Index. An aqency cannot expend revenues in excess of its annual appropriations limit without a vote of the people in that jurisdiction. E. The County has reached its appropriation limit. The primary revenue sources for the County are the Property Tax, Motor Vehicle In-Lieu Tax, Sales Tax, Federal and State subventions and qrants. Tax proceeds will exceed current limits over the next four years and the County will not be able to receive and spend this revenue unless the appropriations limit is increased by the electorate of Alameda County. R:08/06/87 -2- THE PEOPLE RESIDING IN THE COUNTY OF ALAMEDA DO HEREBY ORDAIN AS FOLLOWS: Section 1 : The appropriations limit established by Article XIII B of th6 California Constitution is hereby increased to the level of available tax revenues or $362 million, which ever is less, for each of the four fiscal years from 1987-88 throuqFT9977T. Section 2: The intent of this initiative is to comply with Article XIII B of the State Constitution. If any section, part, clause, form word or phrase hereof is for any reason held to be invalid, the remaining Provisions of this act shall remain in full force and effect and shall be interpreted to serve the intent of this ballot proposition. 08/03/87 68481 AGENDA 13 B August 4, 1987 COUNTY ADMINISTRATOR 1 +•. 1221 OAK STREET • SUITE 555 • OAKLAND.CALIFORNIA 04612 • 44151272-6084 MEL KING STEVEN C. SZALAY COUNTT ADMINISTRATOR ASSISTANT COUNTY ADMINISTRATOR July 27, 1987 Honorable Board of Supervisors Administration Building Oakland, CA 94612 Dear Board Members: SUBJECT: Proposition 4 "Gann Limit" .Report This is to supplement the information contained in Supervisor Perata's report reqardinq Proposition 4 and to submit to your Board a report by the Auditor-Controller as required by statute. RECOMMENDATIONS: 1. Receive and file the report from the Auditor-Controller regarding Proposition 4 appropriation limits and appropriations subject to limitation in. order.to satisfy the intent of the fifteen-day waiting period (See Attachment 1); 2. Schedule the adoption of the appropriation limits and appropriations subject to the limitations contained in the Auditor-Controllers report and attachments at the Auqust 25, 1987 meeting at the same time as the adoption of the final County budget (See Attachment 1); 3. Approve placinq before the electorate of Alameda County a countywide ballot measure which would seek an increase in the County's Article XIII B appropriations limit at a special election on November 3, 1987 (See report from Supervisor Perata); and, 4. Approve an ordinance to be voted upon by the electorate of Alameda County which will increase the appropriations limit established by Article XIII B to the level of available tax revenues or $362 million, which ever is less, for each of the four fiscal years from 1987-88 through 1990-91 (See report from Supervisor Perata). SUMMARY: As reported to your Board in my 1987-88 Alameda County Preliminary Budget letter, all funds are balanced by available fund balances, miscellaneous revenues and current property taxes with the exception of the County's General Fund. Additionally, the Governor, in signing the 1987-88 State Budget, retained an $88.8 million block grant to counties which will be made available this fiscal year. Honorable Board of Supervisors -2- July 27, 1987 In order to spend $10.5 million on existing programs and services in anticipated tax revenues that exceed the Proposition 4 spending limit and in order to be able to receive and spend State one-time only funds of between $2.9 and $4.7 million for existing services during FY 1987-88, authority"Is needed to increase the appropriation limit. This authority can come from an increase in the appropriations limit through voter approval or from a declaration of emergency by the governing body. DISCUSSION/FINDINGS: • Proposition 4 The appropriations limit begins with the base year 1978/79, and is adjusted annually for inflation and population growth. Current language defines the inflation factor as the lesser of the increase in the U.S. Consumer Price Index or the California Per Capita Income. Population growth is determined by the percentage increase in population from January to January. The primary tax proceeds that count against the limit are: • Current and prior property taxes; • Special District Augmentation Funds; • Sales Taxes • Motor Vehicle in Lieu; • Homeowner' s Property Tax Exemption Subvention; and, • Interest earned from the above proceeds. Revenues received in excess of the limit during a fiscal year must be returned by revision of tax rates or fee schedules within the next two subsequent fiscal years. However, in the event of an emergency, the appropriations limit may be exceeded provided that the appropriation limits are reduced in the following three years to prevent an aggregate increase in appropriation. The appropriations limit may be changed by the voters passing a bollot measure by a majority vote. The duration of such a change cannot exceed four years. • Limit Projections The recent experience in the growth of proceeds of taxes in comparison to low inflation and negligible population growth have caused the rapid approach and estimated exceeding of the limit for 1987/88 by $10.5 million. In addition, the proposed State distribution of an additional $2.9 to $4.7 million in one-time discretionary funds would cause the range of the revenue received in excess of the limit to be $13.4 to $15.2 million. Slow growth in the limit could cause tax proceeds to exceed the limit by an estimated $95.5 million in 1990/91, the fourth year of the four year override, if approved by the voters. .. _... : t...+r.t .!...:•. 0...H .:..+v:...: r.:....r....r:i"."•• - ,. a +'7T'2.'!.. . '"Y.`...� ... i.lv w.:..F.. n....... ..«n..r.�.�«i.V,'..�w�...,�. .. ' Honorable Board of Supervisors -3- July 27, 1987 General Proposition 4 Limit Estimates (in $ millions) Actual Est. Proj. Proj. Proj. Proj. 1985/86 1986/87 1987/88 1988/89 1989/90 1990/91 Approp. subj. to Prop 4 Limit $204.8 $220.5 $246.1 $301.8 $330.2 $361.4 Prop 4 Limit 211.3 221.1 230.9 241.1 253.2 265.9 Over/(Under) Limit $(6.5) $( .6) $15.2 $60.7 $77.0 $95.5 • State Budqet The Governor, in signing the 1987-88 State Budget, retained an $88.8 million block grant (Control Section 32.50) to counties which the Legislature provided in lieu of a cost-of-living adjustment for a number of health and welfare programs. These funds are to be made available to counties this fiscal year and without restrictions as to their use. According to the language in the Budget Act, the funds are to be distributed by the State Controller before January 1, 1988; final distribution must take place prior to June 30, 1988 as this is a FY 1987-88 appropriation. This could mean between $2.9 and $4.7 million in revenue for Alameda County depending upon the final allocation formula. However, there is Budget Control language that will preclude Alameda County from receiving any block grant funds. Section 32.5 of the Budget Act reads as follows: (d) (1 ) When the Director of Finance determines that an allocation of money ... would result in a jurisdiction havinq proceeds of taxes in excess of its appropriations limit pursuant to Article XIII B of the Constitution, the Director of Finance shall reduce the amounts accordingly. (2) In the case of a reduction . .. and if the electors . .. subsequently raise the ... limit, the department shall certify a supplemental amount to the Controller by May 1, 1988. The Controller shall issue a warrant no later than June 30, 1988. In the case of a reduction . .. where there is no certification of a supplemental amount ... on or before May 1, 1988, the Controller shall distribute the amount of the reduction to all other counties ... • Auditor' s Submission of 1987/88 Proposition 4 Limit Computation Attachment I is the Auditor-Controller's computation of the Proposition 4 limit to be considered for adoption as required by statute, Chapter 1205 of 1980. This law requires the governing body of each local jurisdiction, by resolution, to establish its appropriation limit for the following fiscal year. It also provides for a 15-day waiting period for public response. Honorable Board of Supervisors -4- July 27, 1987 CONCLUSION: Alameda County is f acing a fiscal crisis. While we must keep trying to reduce costs and live within existing resources, federal and state mandated program costs persist beyond our means. No long-term solution is at hand. Very truly yours, MEL HING COUNTY ADMINISTRAT R Attachment MH:DG:JO: :ng cc: Auditor-Controller County Counsel Other Agency/Department Heads Leqislative Representatives CAD Analysts 6693I ..1 i......e.......... ... .......... ..;... :...:... .. ... .... .. .. .. ....... ... ... ........ ... ... .::I'- . ... .:17.5;1" JL.C7l.:✓:.:a.u....�_w ..�.-...r....... .. A) ...�HMENT I 1 OF At J�1 OFFICE OF THE PATRICK O'CONNELL / AUDITOR-CONTROLLER AUDITOR-CONTROLLER CHARLES ROACH c P 1221 OAK STREET. OAKLAND CA 94612 Chief Deputy Auditor 4CIFOPH July 23, 1987 Honorable Board of Supervisors Administration Building Oakland, CA 94612 Dear Board Members: SUBJECT: Proposition 4 Appropriation Limitation RECOMMENDATION: 1 . That the Board of Supervisors receive and file this letter regarding Proposition 4 appropriation limits and appropriations subject to limit- ation in order to satisfy the intent of the fifteen-day waiting period; and 2. That the Board of Supervisors schedule the adoption of the appropriation limits and appropriations subject to limitation contained in this letter and attachments to this letter at the August 25, 1987 meeting at the same time as the adoption of the final budget. SUMMARY: The voters of California adopted on November 6, 1979 Proposition 4 adding Article XIII-B to the State Constitution and creating a limit on the growth of all governmental agencies of the State. The most significant feature of Proposition 4 was the creation of an appropriation limitation (for each entity of the government for each fiscal year beginning in 1980-81). In any fiscal year, the amount of appropriation subject JQ limitation (appropriations funded from proceeds of taxes) cannot : the allowable appropriation limit for that year. The appropriation limitation begins with the base year of 1978-79 and is adjusted annually for inflation and population growth within each jurisdiction. The purpose of this letter is to transmit to your Board the calculations utilized in determining the 1987-88 appropriation limit. These calculations are for those countywide and less-than-countywide funds as well as the special districts under the Board of Supervisors' control . .....;._a..� ...........i :.•... ....e..x..l.::.u..Sl:wtidY..zr:.;,h,6r"`sa:., +M.?%LUx�u.1;.s:r«..:.� :.rur .n..a..,. s.e3.:w-2 .�.s�. '°i•hn•k:: 9 x --`; -2- DISCUSSION/FINDINGS: The significant issues concerning the Proposition 4 calculations can be summarized as follows for the countywide and less-than-countywide funds: • The 1978-79 base year. appropriation subject to limitation is $124,085,554. • The 1987-88 appropriations limit is $230,873,574. • The estimated 1987-88 revenues are in excess of the limit by $10,482,625. Appropriation subject to limitation and appropriation limits have also been calculated for special districts under the Board of Supervisors' control . These calculations, together with calculations for the countywide and less-than-countywide funds are attached to this letter. Chapter 1205/80 (SB 1352-Marks). requires that the governing body of each local jurisdiction shall , by resolution, establish its appropriation limit for the following fiscal year at a regular scheduled meeting or note a special meeting. This statute provides that a fifteen-day waiting period must be observed prior to the adoption of the appropriation limit and appropriation subject to limitation. The purpose of this waiting period is to provide the public with information that has been used in developing these calculations. Thus, it is recommended that the Board consider adopting the appropriation limit and appropriations subject to limitations contained in this letter at the August 25, 1987 meeting. Very truly yours, PATRICK O'CONNELL Auditor-Controller of Alameda County PO:wr Attachments cc: County Administrator County Counsel 0734E ATTACHMENT I ALAMEDA COUNTY COUNTY FUNDS 1 APPROPRIATIONS LIMITATION 1985-86 1987-88 Actual . Budget I. Proceeds of Taxes (In Thousands) Current Property Taxes - $130,393 $160,443 Prior Property Taxes 5,480 6,273 Motor Vehicle In—Lieu Tax 39,589 47,900 Sales and Use Tax 9,679 9,516 Homeowners Exemption 5,405 5,422 Other Taxes 4,027 4,222 Cigarette Tax 369 315 Trailer Coach In—Lieu Tax 330 330 Open Space Subvention 100 100 Special District Augmentation 7,311 6,343 Fees in Excess of Cost 2 —0— —0— Interest Earnings 4,678 x,717 Tax Proceeds — Gross 207,361 244,581 Less Exclusions: Social Security 2,540 3,200 Single Audit _0_ 25 Total Proceeds — Less Exclusions 204,821 241 ,356 Appropriations Subject to Limitation 211 .318 230,874 Under (Over) Limitation ) II. Appropriation Adjustments • Debt Service Pending further judicial and legislative interpretations, no debt service, court orders, have been identified as adjustments to the • Court Order Appropriation Subject to Limitation. Increased Social Security costs over the base • Federal Mandates year of 1978-79 as well as the cost of the ` federally mandated single audit are excluded from the proceeds subject to the limitation. 0734E-3 ,........,,....... ...,u,.,.,..........J...,.. .. .. M .C...�. �... niiP. a uN4 .r�....�,......s........4. -2- III. Appropriations Subject to Limitation (1978-79) Appropriations .imitation (1978-79) County Funds - $124.085,554 IV. Adjustments to 1978-79 Appropriations Limitation a. Transfers • Transfers to private .Pending further judicial and legislative entities interpretations, no transfers of service to private entities or other jurisdic- tions have been identified. • Transfers to/from other jurisdictions b. Allowable Growth Factors (CPI/Population) from 1983-84 to: - 1983-84 - 1 .5270 - 1984-85 - 1 .6238 - 1985-86 - 1 .7030 - 1986-87 - 1 .7815 - 1987-88 - 1 .8606 V. Appropriations Limit a. 1985-86: 1978-79 Limit x Adjustments - $124,085,554 x 1 .7030 - $211 ,317,691 b. 1986-87: 1978-79 Limit x Adjustments - $124,085,554 x 1 .7815 - $221 ,058,407 c. 1987-88 1978-79 Limit x Adjustments - $124,085,554 x 1 .8606 - $230,873,574 Footnotes: 1 Special Districts appropriations limits (Redwood, CSA 1964-1 , CSA 1965-1 , CSA 1965-2, CSA 1965-3) were combined with the County appropriations limit to save calculations wherever legally possible. 2 Details of calculations are available in the Auditor-Controller's Office. 0734E-4 ATTACHMENT II PROPOSITION 4 SPECIAL DISTRICTS LIMITS 1985-86 1987-88 Actual Budget 501- Castro Valley Fire & Special Zone 502 Current Property Tax $ 800,854 $ 948,940 Prior Property Tax 33,426 28,250 Spec. Dist. Aug. Fund 2,373,121 2,760,059 Homeowner Prop. Tax Relief 31 ,613 31 ,600 Limited Interest (9,536) (9,000) Other Taxes -0- -0- Tax Proceeds - Gross 3,229,478 3,759,849 Less Exclusions: Social Security -0- -0- Total Proceeds - Less Exclusion 3,229,478 3,759,849 Appropriations Subject to Limitation 3.281 .827 7.000.000 Under Limitation $® 3.2�. 40.151 Apppropri ati ons Limit 1985-86: 1978-79 Limit x Adjustments - $1 ,927,086 x 1 .7030 - $3,281 ,827 1986-87: 1978-79 Limit was increased to $7,000,000 by election on March 3, 1987. The new limit will be in effect for fiscal years 1986-87 through 1989-90. 0734E-5 -2- 1985-86 1987-88 Actual Budget 514 Eden Consolidated Fire District Current Property Tax $ 776,251 $ " 895,262 Prior Property Tax 33,130 26,250 Spec. Dist. Aug. Fund 2,012,732 2,744,040 Homeowner Prop. Tax Relief 30,624 36,216 Limited Interest (8,965) (9,000) Other Taxes -0- -0- Tax Proceeds - Gross 2,843,772 3,692,768 Less Exclusions: Social Security -O- -0- Total Tax Proceeds 2,843,772 3,692,768 Appropriations Subject to Limitation 3.441 .013 3.759.454 Under Limitation $ 5 $. Appropriations Limit 1985-86: 1978-79 Limit x Adjustments - $2,020,560 x 1 .7030 - $3,441 ,013 1986-87• 1978-79 Limit x Adjustments - $2,020,560 x 1 .7815 - $3,599.627 1987-88: 1978-79 Limit x Adjustments - $2,020,560 x 1 .8606 - $3,759,454 0734E-6 -3- -r 1985-86 1987-88 Actual Budget 533 Flood Control - Except Zone 7 549 Current Property Tax $ 5,165,982 $ 6,388,593 Prior Property Tax ' 223,010 189,661 Spec. Dist. Aug. Fund 1 ,963,588 1 ,963,589 Homeowner Prop. Tax Relief 222,625 228.717 Limited Interest 241 ,960 500,000 Other Taxes 3 3 Tax Proceeds - Gross 7,817,168 9,270,563 Exclusions 353,753 375,000 Social Security Total Proceeds Less Exclusions 7,463,415 8,895,563 Appropriations Subject to Limitation 16.637.874 18.177.163 Under Limitation $ 9.174.459 $ 9.281 .600 Appropriations Limit 1985-86: 1978-79 Limit x Adjustments — $9,769,517 x 1 .7030 - $16,637,874 1986-87: 1978-79 Limit x Adjustments $9,769,517 x 1 .7815 - $17,404,394 1987-88: 1978-79 Limit x Adjustments - $9,769,517 x 1 .8606 - $18,177,163 n-r�nr„7 -4- 1985-86 1987-88 Actual fidget 540 Flood Control Zone 7 Current Property Tax $ 644,736 $ 851 ,916 Prior Property Tax 24,626 24,100 Spec. Dist. Aug. Fund 140,118 140,118 Homeowner Prop. Tax Relief 25,417 32,000 Limited Interest 19,426 30,000 Other Taxes 18 -0- Tax Proceeds - Gross 854,341 1 ,078,134 Exclusions Social Security 47.811 50.000 Total Proceeds - Less Exclusions 806,530 1 ,028,134 Appropriations Subject to Limitation 2.447,226 2,673.699 Under Limitation $1 .640.696 $1 .6® Appropriations Limit 1985-86: 1978-79 Limit x Adjustments - $1 ,437,009 x 1 .7030 - $2,447,226 1986-87: 1978-79 Limit x Adjustments - $1 ,437,009 x 1 .7815 - $2,560,031 1987-88: 1978-79 Limit x Adjustments - $1 ,437,009 x 1 .8606 - $2,673,699 0734E-8