To: BOARD OF SUPERVISORS
From: Auditor-Controller
Meeting Date: September 1, 2026
Department Contact: Megan Hunter Phone: 707-234-6860
Item Type: Consent Agenda Time Allocated for Item: N/A
Agenda Title:
title
Adoption of Resolutions (1) Establishing the Proposition 4 Gann Spending Limit Appropriations for the County of Mendocino for Fiscal Year 2026-27; and (2) Establishing the Appropriations Limit for Special Districts Governed by the Board of Supervisors for Fiscal Year 2026-27
Vote Requirement: Majority
End
Recommended Action/Motion:
recommendation
Adopt Resolutions (1) establishing the Proposition 4 Gann Spending Limit Appropriations for the County of Mendocino for Fiscal Year 2026-27; (2) establishing the appropriations limit for Special Districts governed by the Board of Supervisors for fiscal year 2026-27; and authorize Chair to sign same.
End
Previous Board/Board Committee Actions:
Similar resolutions have been adopted annually since 1981.
Summary of Request:
The attached resolutions establish the Proposition 4 Gann Spending Limits for the County of Mendocino as well as those lighting districts governed by the Mendocino County Board of Supervisors for Fiscal Year 2026-27. Pursuant to Government Code Section 7910, the Gann Limit amounts represent the maximum level of revenues that the County may legally receive in the 2026-27 fiscal year from what is defined to be “tax proceeds” types of revenue sources, without being in violation of the Proposition 4 provisions. These sources encompass non-departmental revenues in general that include discretionary tax revenues such as property, sales, timber yield, motor vehicle in lieu, cannabis, and transient occupancy taxes, etc. For Fiscal Year 2026-27, the County of Mendocino is approximately $28.5 Million under its maximum allowable spending limit from tax revenue proceeds.
Alternative Action/Motion:
None.
Strategic Plan Priority Designation: An Effective County Government
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