Sections
18 entriesSection 1Limits annual appropriations subject to limitation for the State and every local government to the entity’s prior-year appropriations limit, adjusted for changes…Section 1.5Requires every local government entity’s annual appropriations-limit calculation to be reviewed as part of its annual financial audit. The review must occur…Section 2Requires excess state revenues measured across two fiscal years to be split equally: 50 percent transferred under the separately referenced allocation rule…Section 3Requires appropriations limits to shift equally by mutual agreement when service responsibility moves between governments and to decrease when services move to…Section 4Allows an entity’s electors to establish or change its appropriations limit in conformity with constitutional and statutory voting requirements. Allows voters to…Section 5Allows every government entity to establish reasonable contingency, emergency, unemployment, reserve, retirement, sinking, trust, or similar funds. Counts tax-derived contributions as appropriations…Section 5.5Requires the Legislature to establish a prudent state reserve fund in an amount it considers reasonable and necessary. Subjects every contribution to…Section 6Requires State reimbursement for new local programs or higher service levels mandated by legislation or state agencies, but makes reimbursement optional for…Section 7Prohibits construing the article to impair the State’s or any local government’s ability to meet obligations on existing or future bonded debt.…Section 8Defines State and local appropriations subject to limitation, tax proceeds, local government, cost-of-living and population changes, debt service, and appropriations limits. Excludes…Section 9Exempts from appropriations limits debt service; nondiscretionary court or federal mandates raising service costs; capital outlay; special districts existing January 1, 1978…Section 10Sets the article’s effective date as the first day of the fiscal year following its adoption. The article therefore begins with that…Section 10.5Sets each government entity’s appropriations limit for fiscal years beginning on or after July 1, 1990, from its 1986–87 limit. Requires adjustment…Section 11Requires an entity’s appropriations limit to be adjusted when a final court judgment adds or removes a category from appropriations subject to…Section 12Exempts appropriations from the Cigarette and Tobacco Products Surtax Fund from appropriations subject to limitation. Prohibits adjusting any government entity’s appropriations limit…Section 13Exempts appropriations from the California Children and Families First Trust Fund from appropriations subject to limitation and prohibits related limit adjustments. Also…Section 14Exempts appropriations of revenue from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund from appropriations subject to limitation.…Section 15Exempts appropriations of revenue from the Road Maintenance and Rehabilitation Account and any other fund receiving revenue under the 2017 road act…