The State Appropriations Limit

Apr 21, 2021 - Like the state, local governments calculated their appropriations subject to the limit for the base year of 1978 ‑79. Local governments determined proceeds of taxes, including their local property tax collections, and subventions they received from the state.
https://lao.ca.gov/Publications/Report/4416

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

Apr 6, 2018 - As described earlier, when local property tax revenue outpaces growth in school district appropriations limits, the state must transfer some of its limit to school districts to ensure that they do not exceed their local limits.
https://lao.ca.gov/Publications/Report/3800

The 2025-26 Budget: Overview of the Spending Plan

Oct 16, 2025 - After the special session, the sections were amended to allow funds to be used to reimburse local governments through June 2026 for (1)  unmet response and recovery costs, and (2)  lost property tax revenue.
https://lao.ca.gov/Publications/Report/5079

The 2018-19 Budget: Initial Comments on the May Revision

May 12, 2018 - Finally, the administration revises its estimates of local property tax revenue down across the period. The reduction in local property tax revenue requires the state to backfill generally dollar for dollar with additional General Fund spending.
https://lao.ca.gov/Publications/Report/3832

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - About 40   Percent of Increase Covered With Higher Property Tax Revenue. Of total Proposition  98 spending in 2018 ‑19, $54. 9  b illion is state General Fund and $23. 5  b illion is local property tax revenue.
https://lao.ca.gov/Publications/Report/3870/3

The 2021-22 Budget: Overview of the Spending Plan (Final Version)

Oct 27, 2021 - CWDB = California Workforce Development Board; CDE = California Department of Education; COLA = cost ‑of ‑living adjustment; GF = General Fund; CDFA = California Department of Food and Agriculture; CDTFA = California Department of Tax and Fee Administration; CTC = Commission on Teacher Credentialing; DCC = Department of Cannabis Control; DFPI = Department of Financial Protection
https://lao.ca.gov/Publications/Report/4448/1

The 2021-22 California Spending Plan: The State Appropriations Limit

Aug 30, 2021 - (The figure also shows excess revenues, which are calculated over a two-year period.) Figure 1 Estimates of Appropriations Limit in the 2021 ‑22 Budget Act Governor ’s Budget Appropriations subject to the limit 110,337 Excess Revenues ‑16,248 Governor ’s Budget.
https://lao.ca.gov/Publications/Report/4449

The Definition of Qualified Capital Outlay for the State Appropriations Limit

Feb 18, 2022 - Appropriations subject to the limit are calculated by taking proceeds of taxes and reducing them by excluded spending. Statutory Definition of Qualified Capital Outlay. One important SAL exclusion is qualified capital outlay.
https://lao.ca.gov/Publications/Report/4547

The 2021-22 Budget: The Governor’s Suspension Proposal

Jan 29, 2021 - Recent budgets have used funding from Proposition  56, which established a higher tax on tobacco products, to increase provider payments in Medi ‑Cal. If the suspensions went into effect, most of these payment increases would cease.
https://lao.ca.gov/Publications/Report/4328

The 2022-23 Budget: State Appropriations Limit Implications

Mar 30, 2022 - For instance, asking for a change to the calculation of districts’ limits—like the changes made to city, county, and special district limits under Proposition 111—would maintain spending limits for schools while providing greater flexibility in the calculation of those limits.
https://lao.ca.gov/Publications/Report/4583