Committee forwards resolutions setting 2024–25 appropriations limits for city and special tax districts

The Budget and Finance Committee on March 19 recommended two resolutions to set the City and County of San Francisco’s appropriations limit for fiscal 2024–25 and to set limits for special tax districts and infrastructure revitalization and financing districts.

Michael Mitten of the Controller’s Budget and Analysis Division explained the citywide appropriations limit (commonly called the Gann limit) increases based on population growth and either California per-capita personal income or assessment-roll new construction. He said city population grew about 0.11% and California per-capita personal income rose 3.62%; because assessment-roll new construction rose faster, the combined effect produced an overall seasonal adjustment resulting in a 2024–25 city appropriations limit of about $11.8 billion.

Mitten reported the appropriations subject to the limit were about $6 billion, leaving the city roughly $5.4 billion below the limit. Bridget Katz of the Comptroller’s Office presented the related resolution for special tax districts and infrastructure and revitalization financing districts, noting those districts’ limits are adjusted by the same population and cost-of-living factors. Katz said the combined adjustment factor for those districts for 2024–25 was 3.73%.

The Budget and Legislative Analyst recommended approval. Supervisors asked clarifying questions and discussed the role of special tax districts in local development decisions; no public commenters addressed the technical calculations. The committee voted to forward both resolutions to the full board with a positive recommendation (3–0).