In 1979, California voters approved Proposition 4, which limits the growth in state and local government spending financed from tax revenue to 1978-1979 levels with modest annual adjustments. Spending of tax proceeds above this “Gann Limit” must be approved by a simple majority vote of the electorate at least every four years. Since the Fire Tax was not in place when Belvedere’s Gann Limit was established, a vote to increase the ceiling is necessary to allow these proceeds to be spent.