City of Irvine - Fiscal Year 2023-25 Adopted Budget

INTRODUCTION

Legal Debt Margin Under state law, the City has a legal debt limitation not to exceed 15 percent of the total adjusted assessed valuation of taxable property within the City boundaries. In accordance with California Government Code Section 43605, only the City’s general obligation bonds are subject to that legal debt limit.

Computation of Debt Limit Margin Years ended 2021 through 2024

FY 2020-2021

FY 2021-2022

FY 2022-23

FY 2023-24

Assessed Valuation

$ 89,979,276,432

$ 94,912,704,120

$ 99,990,080,533

$ 107,641,160,442

Conversion Percentage

25%

25%

25%

25%

Adjusted Assessed Valuation

22,494,819,108 $

$ 23,728,176,030

$ 24,997,520,133

$ 26,910,290,111

Debt Limit Percentage

15%

15%

15%

15%

Debt Limit

$

3,374,222,866

$

3,559,226,405

$

3,749,628,020

$

4,036,543,517

Total Net Debt Applicable to Limit: General Obligation Bonds

$ $

-

$ $

-

$ $

-

$ $

-

Legal Debt Margin

3,374,222,866

3,559,226,405

3,749,628,020

4,036,543,517

The City has no outstanding general obligation bond debt.

FY 2023-25 Adopted Budget

27

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