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Gann Appropriations Limit
Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or the Gann Appropriations Limit, and subsequent implementation legislation requires that the Town of Truckee limit each fiscal year's appropriations of the proceeds of taxes to the amount of such appropriations in Fiscal Year 1978-79, as adjusted by growth in California per capita income and the greater of the growth in City or County population. Since the Town of Truckee did not incorporate until 1993, the Town's base limit was established by voter approval as part of the incorporation process. It was further adjusted in May of 2001 as part of a settlement agreement issued by the County of Nevada Superior Court wherein the property tax allocation was adjusted to allocate more property taxes to the Town.
The Town Council approved the FY2025/26 Town of Truckee Gann Limit at the June 24, 2025 Town Council meeting.
The population and CPI change factors used for each can be accessed from the bottom of the California Department of Finance page.
Prior Year Calculations of Gann Appropriations Limit:
Calculation of Gann Appropriations Limit for Fiscal Year 2024 to 2025 (PDF)
Appropriations Subject to the Limit by Year - Projected:
Calculation of Appropriations Subject to the Limit Fiscal Year 2024 to 2025 - Projected (PDF)
Calculation of Appropriations Subject to the Limit Fiscal Year 2023 to 2024 - Projected (PDF)
Appropriations Subject to the Limit by Year - Actuals:
Calculation of Appropriations Subject to the Limit Fiscal Year 2022 to 2023 – Actuals (PDF)
More Resources
Visit the State of California Department of Finance website and select the "Price and Population Factors Used report link for more information, as shown below.