In 1979, voters passed Proposition 4, which set a maximum limit on appropriations for the state and all local government jurisdictions. This limit is commonly known as the Gann Limit, named after Paul Gann, who authored the measure that enshrined the limit in the state constitution. In 1990, Proposition 111 amended the Gann Limit to allow for greater flexibility in its calculation.

Each year, the Gann Limit must be recalculated to ensure that district appropriations funded by tax revenues stay within the constitutional limits established by Proposition 4, as amended. The attached resolution establishes the district's Gann Limit for the 2024–25 fiscal year and confirms that the appropriations do not exceed the calculated limit.

Approval of this item ensures compliance with Article XIII B of the California Constitution and is a required annual action.