The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - As previously mentioned, federal mandates that were in place prior to 1978 ‑79 were included in the initial limit calculation, while federal mandates imposed after 1978 ‑79 are eligible for exclusion in subsequent SAL calculations.
https://lao.ca.gov/Publications/Report/3800

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - Initial Calculations for 1978‑79 Established the Base Limit Based on Appropriations in 1978 ‑79. The fundamental purpose of the Gann Limit is to keep real per capita government spending under the 1978 ‑79 level.
https://lao.ca.gov/Publications/Report/3596

Updating the California Necessities Index

Aug 14, 2025 - Historical Similarity Figure  1 shows the average of the difference between each proposed measure and the CNI across each year since 1978. Overall, small changes to the calculation —as reflected in options A, B, and C —are more similar to the CNI than general indices.
https://lao.ca.gov/Publications/Report/5065

^[PDF] The 2017-18 Budget: Governor’s Gann Limit Proposal

Initial Calculations for 1978-79 Established the Base Limit Based on Appropriations in 1978-79. The fundamental purpose of the Gann Limit is to keep real per capita government spending under the 1978-79 level.
https://lao.ca.gov/reports/2017/3596/gann-limit-030217.pdf

Proposition 13 Report: More Data on California Property Taxes [EconTax Blog]

Sep 22, 2016 - When Proposition 13 passed in 1978, statewide personal income was $220 billion per year in nominal dollars. By 2014, California personal income exceeded $1.9 trillion. (In 2015, after the end of our historical property tax data series, personal income exceeded $2 trillion for the first time.)
https://lao.ca.gov/LAOEconTax/Article/Detail/209

^[PDF] Many homeowners pay their property taxes as part of

Many homeowners pay their property taxes as part of their monthly mortgage and their mortgage servicer pays the county on the homeowners’ behalf. 1970: Home Purchased From 1970 to 1977 the home is taxed based on its market value. 1978: Proposition 13 Proposition 13 (1978) requires a home's assessed value to be based on its purchase price, increased by up to 2 percent per year for inflation.
https://lao.ca.gov/reports/2018/3805/ca-tax-system-041218.pdf

The State Appropriations Limit

Apr 21, 2021 - Build Off of 1978 ‑79 Base Year. The provisions of Proposition  4 keep real per capita government spending under the 1978 ‑ 79 l evel, adjusted for population. As such, today ’s limit is based on the total level of state spending, adjusted for a variety of factors, in 1978 ‑79 (known as the base year).
https://lao.ca.gov/Publications/Report/4416

Affordable housing bonds. [Ballot]

Jan 3, 2022 - Property taxes may only exceed this limit to pay for (1)  any local government debts approved by the voters prior to July 1, 1978, (2)  bonds to buy or improve real property that receive two-thirds voter approval after July 1, 1978, or (3)  school facilities bonds approved by 55  percent of the voters in local elections.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-040

^[PDF] AN ANALYSIS OF PROPOSITION 4 THE GANN "SPIRIT OF 13" INITIATIVE

The base year (1978-79) "appropriations limit" is equal to the total of "appropriations subject to limitation" for 1978-79. From then on, the limit is adjusted annually by changes in CPI and population, and thus is determined independently of any legislative authorizations or actions. b.
https://lao.ca.gov/reports/1979/20_analysis_of_proposition_4_the_gann_spirit_of_13_initiative.pdf

Analysis of the 1978-79 Budget Bill

Analysis of the 1978-79 Budget Bill
https://lao.ca.gov/analysis/1978/analysis_1978_contents.aspx