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
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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.
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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
SU...
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