GANN Appropriations Limit Calculation for 2025-26
The official document
What the district published
This is the source material — exactly as released by RUSD. The plain English translation below is this site's version, written for community members who shouldn't need to know all the lingo to understand what they're legally entitled to as taxpayers, and how to access it.
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What this document actually says
This is a state-required financial form that calculates the Reed Union School District's spending limit under California's GANN (Gaffney Amendment) law. The GANN limit caps how much a district can spend from certain local tax revenues each year.
The document shows that for 2025-26, the district's appropriations limit is about $24.4 million, based on prior year figures, student enrollment (average daily attendance of 1,024 students), and inflation adjustments. It also details the district's local tax revenues, including $22.2 million from property taxes and $2.7 million from local parcel taxes.
The form includes adjustments and exclusions (like Medicare costs and restricted maintenance funds) that don't count against the spending cap. This is a routine compliance document that districts must file annually with the California Department of Education to ensure they are not exceeding state constitutional spending limits.
What this means for your family
This document does not directly affect day-to-day school programs or services. It is a compliance filing that ensures the district stays within state spending limits based on property tax revenue and enrollment.
The numbers show that Reed Union serves about 1,024 students and receives roughly $25 million in local property and parcel tax revenue. As long as the district stays under its GANN limit (which it typically does), families will not see any impact from this calculation.
Lina's read
Candidate perspective
I see this as important transparency about where our local tax dollars come from. The $2.7 million in parcel taxes represents a significant portion of our revenue, and it's critical that families understand how those locally approved taxes support our schools. While this is a technical compliance form, it reflects the enrollment and funding reality of our district. I want to make sure we're always clear with families about how their tax contributions translate into school resources.
Summaries are AI-assisted and based on the original district document shown above. Nothing has been editorialized — interpretations are clearly labeled. This site is maintained by Lina Godfrey's campaign as a community resource.