Date:
September 15, 2026 08
To:
Board of Supervisors
Title
Approve the Fiscal Year 2026-27 Appropriation Limit for the County of San Diego (Districts: All)
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Overview
Each year, pursuant to Article XIII B: Government Spending Limitation of the California Constitution and Government Code Section 7910, the Board of Supervisors establishes its appropriation limit for the County of San Diego (County). Today’s action requests adoption of a resolution establishing the County’s Appropriation Limit for Fiscal Year 2026-27, calculated to be approximately $8.2 billion. Only revenues from Proceeds of Taxes (property tax and certain state subventions) are subject to this limit. The County is substantially under the limit, having approximately $4.0 billion of appropriations tied to Proceeds of Taxes that are subject to the limit in Fiscal Year 2026-27.
Body
Recommendation by Chief Administrative Officer:
1) Adopt the Resolution entitled: A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF SAN DIEGO RELATING TO ADOPTING AN APPROPRIATION LIMIT FOR THE COUNTY OF SAN DIEGO FOR FISCAL YEAR 2026-27
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Equity Impact Statement
The Appropriation Limit is based on appropriations from tax revenue. It is intended to address potential inequities to the public by capping the growth of County of San Diego expenditures and returning excess revenue from proceeds of tax to taxpayers.
Sustainability Impact Statement
The proposed expenditure Appropriation Limit caps growth of County expenditures. This limit is based on changes in California Per Capita Income and growth of the population in San Diego County. This action contributes to the County of San Diego’s (County) sustainability goal of aligning the County’s available resources with services while maintaining fiscal stability and ensuring long-term solvency.
Fiscal Impact
There is no fiscal impact associated with adoption of this resolution. There will be no change in net General Fund cost and no addi...
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