TAX RATE BOOK

Transcription

1 TAX RATE BOOK

2 COUNTY OF FRESNO TAX RATE BOOK INDEX FISCAL YEAR INQUIRIES TAX CODE INFORMATION TAX AND ASSESSMENT INFORMATION FRESNO COUNTY COMPARATIVE TAX DATA SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUES TAX CODES 6000 THROUGH GROSS ASSESSED VALUES (CITIES IN FRESNO COUNTY) GROSS ASSESSED VALUES (REDEVELOPMENT PROJECTS IN FRESNO COUNTY) ASSESSED VALUES - EXEMPTIONS BOND TAX RATE INFORMATION (SECURED) BOND TAX RATE INFORMATION (UNSECURED) TAX RATE AREAS INSIDE INCORPORATED CITIES TAX RATE AREAS INSIDE SCHOOL DISTRICTS TAX RATES BY TAX RATE AREA

3 INQUIRIES Assessed Values - County Assessor - Recorder Bonds and Special Assessments - County Auditor - Controller / Treasurer - Tax Collector Special Accounting Division Current and Delinquent Taxes - County Auditor - Controller / Treasurer - Tax Collector Tax Collection Division Exemptions - Homeowners, Veterans, Welfare, Church - County Assessor - Recorder Supplemental Roll - County Assessor - Recorder Tax Rates - County Auditor - Controller / Treasurer - Tax Collector Special Accounting Division

4 TAX CODE INFORMATION TAX CODE DESCRIPTION 0001 Taxes limited to one percent of full cash value and fall within the Countywide rate Taxes based on land only - no exemptions. Only voter-approved indebtedness may levy a rate Taxes based on land & improvements - no exemptions. Only voterapproved indebtedness may levy a rate Taxes based on land, improvements & personal property. Only voter approved indebtedness for school districts and cities may levy a rate Taxes based on land, improvements & personal property. Only voterapproved indebtedness for school districts may levy a rate Special assessments not based on assessed value; 1915 act bonds, public improvements, and/or service charges such as sewers, sidewalks, paving, weed abatement, etc., charged directly to individual parcels Taxes based on the number of citrus trees per acre. 2

5 TAX AND ASSESSMENT INFORMATION ASSESSED VALUES Property subject to general property taxation in Fresno County is assessed at its full cash value. Section 2 of Article XIIIA of the California Constitution states that full cash value means the County Assessor's valuation of real property as shown on the tax bill under "Full Cash Value" or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. All real property not already assessed up to the full cash value may be reassessed to reflect that valuation. EQUALIZATION A reduction in an assessment on the local roll shall not be made by the County Board of Equalization unless the party affected or his agent makes and files with the County Board of Supervisors a verified, written application showing the facts claimed to require the reduction and the applicant's opinion of the full cash value of the property. The application shall be filed between July 2nd and September 15th each year (Section 1603, R & T Code). Locally, an Assessment Appeals Board acts as the County Board of Equalization to equalize the assessment of property on the local roll. The Assessment Appeals Board meets periodically until the business of equalization is completed (Section 1604, R & T Code). LIEN DATE Except as otherwise specifically provided, all tax liens attach annually on January 1st at 12:01 A.M., preceding the fiscal year for which the taxes are levied (Section 2192, R & T Code). SECURED TAXES Taxes on secured property are payable in two equal installments. The first installment is due November 1st each year and, if unpaid, is delinquent December 10th at 5:00 P.M.; thereafter a delinquent penalty of 10 percent is attached to it (Section 2701 & 2704, R & T Code). The second installment is due February 1st each year and, if unpaid, is delinquent April 10th at 5:00 P.M.; thereafter a delinquent penalty of 10 percent is attached to it (Section 2702 & 2705, R & T Code). If December 10th or April 10th falls on Saturday, Sunday or a legal holiday, the time of delinquency is 5:00 P.M. on the next business day (Section , R & T Code). After the second installment is delinquent, the Auditor- Controller/Treasurer-Tax Collector will collect a cost of $10.00 for preparing the delinquent roll and publishing a delinquent list (Section 2706, R & T Code). Taxes due on property acquired by public agencies, such as the federal, state or local government, will be prorated to the date of acquisition by such public agency (Section 5081 through 5091, R & T Code). 3

6 UNSECURED TAXES Taxes on unsecured property are due on the lien date (Section 2901, R & T Code). The unsecured property tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected (Section 2905, R & T Code). Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5:00 P.M., or the close of business, whichever is later, on August 31 and are thereafter subject to a delinquent penalty of 10 percent. Unsecured taxes remaining unpaid at 5:00 P.M., or the close of business, whichever is later, on the last day of the second month after the 10 percent penalty attaches shall be subject to an additional penalty of 1 1/2 percent attaching on the first day of each succeeding month on the amount of the original tax. In addition to the penalties imposed by this section, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid (Section 2922, R & T Code). TAX RATE In accordance with Section of the Government Code, tax rates shall be adopted on or before the first business day of September of each year. The Board of Supervisors adopted the Fresno County tax rates on August 26, TAX LEVIES PURSUANT TO THE GENERAL TAX APPORTIONMENT PROCESS Various agencies within Fresno County will receive their portion of the $1.00 general County tax rate for fiscal year pursuant to provisions of Assembly Bill 8 (Statutes of 1979) and Senate Bill 180 (Statutes of 1980). SUPPLEMENTAL ASSESSMENTS Chapter 3.5 was added to part 0.5 of Division 1 of the California Revenue and Taxation Code. This chapter is titled "Change in Ownership and New Construction After the Lien Date." It provides for supplemental assessments to be added to a supplemental roll whenever new construction is completed and whenever real property changes ownership. This real property is to be appraised as of the date of the event (i.e. Change in Ownership or Completion of Construction); and, if the event takes place between January 1st and May 31st inclusive, then there will be two supplemental assessments. Those events occurring between June 1st and the last day in December inclusive will generate only one supplemental assessment. Further, whenever a property changes ownership more than once during an assessment year, or, whenever there are multiple completion dates for new construction during an assessment year or combination thereof, only a value difference between the new base year value and the latest supplemental assessment within the fiscal year may result in an additional supplemental assessment (Section 75.11, R & T Code). 4

7 The various taxing agencies within Fresno County, with the exception of public schools, will receive their portion of the taxes generated from the supplemental roll pursuant to the provisions of the Assembly Bill 8 process, while public schools will receive their portion of the taxes in relation to their "Average Daily Attendance." UNITARY AND OPERATING NON-UNITARY PROPERTIES The State Board of Equalization's Utility Roll is comprised of State assessed properties of regulated public utilities and companies such as telephone and gas companies. Basically, there are three classes of property each utility can have: unitary, operating nonunitary, and nonoperating nonunitary. Effective with the Fiscal Year and fiscal years thereafter, Assembly Bill 454 changed the method by which the property tax on unitary and operating nonunitary properties are charged to utility companies and subsequently allocated to taxing entities. Generally, these changes have had a minimal affect on the property tax levies of most taxing entities, with a potentially greater affect on those entities with a substantial amount of unitary and operating nonunitary assessed value. AB 454 consolidated the assessed value of unitary and operating nonunitary properties into one tax rate area rather than several hundred tax rate areas as was the case prior to AB 454. AB 454 has made it impossible to identify the assessed value of unitary and operating nonunitary assessed values of taxing agencies. Consequently, your agency may have experienced a dramatic drop in State Board Utility Roll assessed values as of However, AB 454 provides a formula for the distribution of unitary and operating nonunitary taxes to taxing agencies generally based on what they have received from these properties in the prior fiscal year. NEGATIVE TAX RATES Taxing entities currently are required to return general property taxes (Proposition 13; 1 percent related) via a credit on the property tax bills primarily under the following two conditions: 1. The entity opted to set benefit assessments in lieu of receiving 1 percent related property taxes. 2. The entity exceeded its Proposition 4 spending limitation under Article XIII(B) of the Constitution, whereby the agency has two years from the year the excess occurred within which to return the excess to the taxpayers within its jurisdictional boundaries. Section 96.8 of the R & T Code prescribes the method by which the tax bill credit is to be applied. 5

8 COUNTY OF FRESNO COMPARATIVE TAX DATA SECURED ASSESSED UNSECURED ASSESSED TAX VALUE SUBJECT TO COUNTY VALUE SUBJECT TO YEAR TAX RATE DELINQUENCY RATIO RATE TAX RATE DELINQUENCY ,108,158, % N/A 1,075,841, ,061,088, % N/A 1,095,526, ,868,019, % N/A 1,079,528, ,185,815, % N/A 1,203,604, ,045,249, % N/A 1,387,541, ,567,512, % N/A 1,422,223, ,181,349, % N/A 1,602,585, ,380,619, % N/A 1,653,704, ,539,254, % N/A 1,738,273, ,279,513, % N/A 1,716,989, ,221,743, % N/A 1,812,871, ,978,006, % N/A 1,726,314, ,584,809, % N/A 1,788,453, ,129,040, % N/A 1,919,047, ,030,808, % N/A 1,989,634, ,025,547, % N/A 2,080,552, ,327,546, % N/A 2,185,264, ,871,070, % N/A 2,473,930, ,236,734, % N/A 2,497,161, ,634,857, % N/A 2,736,046, ,651,094, % N/A 2,415,500, ,230,465, % N/A 2,442,486, ,706,638, % N/A 3,037,184, ,115,449, % N/A 2,555,829, ,597,473, % N/A 3,209,428, ,172,705, % N/A 3,171,412, ,606,081, % N/A 3,040,504, ,597,809, % N/A 3,124,704, ,771,593, % N/A 3,032,706, ,466,250, % N/A 3,054,309,520 6

9 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6005 PENALTY - MOBILE HOMES AS BILLED 6007 PENALTY LIEN FEE AS BILLED 6008 PRIOR YEAR ESCAPES - 8 YEAR PLAN AS BILLED 6010 PRIOR YEAR ESCAPES AS BILLED 6012 RECORDING FEES - SECURED ROLL AS BILLED 6013 RETURN CHECK FEE AS BILLED 6014 PENALTY AS BILLED 6015 PENALTY - UNRETURNED STATEMENTS AS BILLED 6016 REDEMPTION PENALTY AS BILLED 6017 REDEMPTION FEE - UNSECURED ROLL AS BILLED 6740 PENALTY ASSESSMENT (3/4 OF 1% PENALTY) AS BILLED YEAR ESCAPE PLAN AS BILLED 6019 ALTA IRRIGATION ANNUAL CHARGE 6021 CITY OF HURON ASSESSMENT CARUTHERS MAINT. DIST. #1 ANNUAL CHARGE 6024 CITY OF FIREBAUGH LANDSCAPE ANNUAL CHARGE 6025 BIOLA CS LIGHTING ANNUAL CHARGE 6026 CARUTHERS CS LIGHTING ANNUAL CHARGE 6027 DEL REY CS LIGHTING ANNUAL CHARGE 6028 CSA 35 ZONE CL RD MAINT ANNUAL CHARGE 6029 CSA 44 - FRIANT LIGHTING ANNUAL CHARGE 6032 CSA 35 ZONE CM RD MAINT ANNUAL CHARGE 6033 CSA 35 ZONE CN RD MAINT ANNUAL CHARGE 6034 RIVERDALE PUBLIC UTILITY DISTRICT ANNUAL CHARGE 6036 CSA VAN NESS LIGHTING ANNUAL CHARGE 6037 CSA 35 ZONE CP RD MAINT ANNUAL CHARGE 6040 COAL-HUR LIBRARY ANNUAL CHARGE 6041 CSA 35 ZONE CQ RD MAINT ANNUAL CHARGE 6042 CSA 35 ZONE CS RD MAINT ANNUAL CHARGE 6043 CSA 49 ANNUAL CHARGE 6044 CSA 35 Zone CU ANNUAL CHARGE 6045 CSA 35 ZONE CV ANNUAL CHARGE 6046 CSA 35 AS ANNUAL CHARGE 6047 CSA 34 A-WW (34 ADR) ANNUAL CHARGE 6049 DOWNTOWN FRESNO PBID ANNUAL CHARGE 6051 CALIFORNIA PACE BD ANNUAL CHARGE 6052 CFD (FANCHER CREEK) (POSS MELLO-ROOS) ANNUAL CHARGE 6053 FIGTREE PACE BOND ISSUE 2013 ANNUAL CHARGE 6056 CALIFORNIA HERO PROGRAM ANNUAL CHARGE 6080 CITY OF ORANGE COVE CITY OF ORANGE COVE WASTE WATER CITY OF ORANGE COVE ASSESSMENT # CITY OF SANGER LANDSCAPE DISTRICT #1 ANNUAL CHARGE 6108 CITY OF SANGER L/L #2 ANNUAL CHARGE 6109 CITY OF MENDOTA CFD # (Mello-Roos) FOR EVER 6115 WEST PARLIER COMMUN SERV CITY OF CLOVIS ASSMT. DISTRICT 95-1 AREA 1 ANNUAL CHARGE 6125 CITY OF COALINGA ASSM'T # CITY OF CLOVIS ASSMT. DISTRICT 95-1 AREA 2 ANNUAL CHARGE 6128 CITY OF CLOVIS SHEPARD TEMPERANCE-AD TILL PAID (NOT ANNUAL) 6129 CITY OF CLOVIS COMM FAC DIST # (POSS MELLO-ROOS) ANNUAL CHARGE 6140 CITY OF KINGSBURG CITY OF KINGSBURG PHEASANT GROVE CITY OF KINGSBURG AD SUPP NELSON CITY OF KINGSBURG CITY OF KINGSBURG ASSESS DIST #93-01 LANDSCAPE & LIGHTING ANNUAL CHARGE 6153 CITY OF KINGSBURG NELSON CSA BL ANNUAL CHARGE 6155 CSA 35 BN ANNUAL CHARGE 6183 CITY OF COALINGA JUNNIPER RIDGE A CITY OF COALINGA JUNNIPER RIDGE B #1191-B CITY OF COALINGA HILLVIEW ESTATES # CITY OF COALINGA ASSMT HURON PK EST 2004 ANNUAL CHARGE 6189 COAL-HUR PARK & REC LLMD A ANNUAL CHARGE 7

10 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6191 CSA 31 E ANNUAL CHARGE 6192 CSA 35 BO ANNUAL CHARGE 6193 CSA 35 CA ANNUAL CHARGE 6194 CSA 35 CB ANNUAL CHARGE 6195 CITY OF SAN JOAQUIN LLMD 92-3 ANNUAL CHARGE 6196 CSA 35 BH ANNUAL CHARGE 6198 CSA 35 BU ANNUAL CHARGE 6199 CSA 35 BW ANNUAL CHARGE 6200 CSA 35 #BX ANNUAL CHARGE 6201 COUNTY SERVICE AREA # 1 ANNUAL CHARGE 6202 COUNTY SERVICE AREA # 2 ANNUAL CHARGE 6205 COUNTY SERVICE AREA # 5 ANNUAL CHARGE 6206 COUNTY SERVICE AREA # 35 ZONE BJ ANNUAL CHARGE 6207 COUNTY SERVICE AREA # 7 ANNUAL CHARGE 6208 COUNTY SERVICE AREA # 35 ZONE B ANNUAL CHARGE 6210 COUNTY SERVICE AREA # 10 ANNUAL CHARGE 6211 COUNTY SERVICE AREA # 35 ZONE C ANNUAL CHARGE 6213 COUNTY SERVICE AREA #35 ZONE D ANNUAL CHARGE 6214 COUNTY SERVICE AREA # 14 ANNUAL CHARGE 6219 COUNTY SERVICE AREA # 19 ANNUAL CHARGE 6220 COUNTY SERVICE AREA # 35 ZONE E ANNUAL CHARGE 6221 COUNTY SERVICE AREA # 35 ZONE F ANNUAL CHARGE 6222 COUNTY SERVICE AREA # 35 ZONE G ANNUAL CHARGE 6223 COUNTY SERVICE AREA # 23 ANNUAL CHARGE 6224 COUNTY SERVICE AREA #35 ZONE H ANNUAL CHARGE 6225 COUNTY SERVICE AREA # 35 ZONE I ANNUAL CHARGE 6228 COUNTY SERVICE AREA #7 ZONE D ANNUAL CHARGE 6229 COUNTY SERVICE AREA # 31 ZONE B ANNUAL CHARGE 6231 COUNTY SERVICE AREA # 31 ANNUAL CHARGE 6233 COUNTY SERVICE AREA # 33 ANNUAL CHARGE 6234 COUNTY SERVICE AREA # 34 ANNUAL CHARGE 6235 COUNTY SERVICE AREA # 35 A ANNUAL CHARGE 6236 CSA FRESNO COUNTY MAINT. #2 ANNUAL CHARGE 6238 WATERWORKS # 38 ANNUAL CHARGE 6240 WATERWORKS # 40 ANNUAL CHARGE 6241 WATERWORKS # 41 ZONE 1 SEWER ANNUAL CHARGE 6242 WATERWORKS # 41 ZN 1-WATER & SEWER ANNUAL CHARGE 6243 COUNTY SERVICE AREA 31, ZONE C ANNUAL CHARGE 6244 WATERWORKS # 18 ANNUAL CHARGE 6246 CSA 35 AZ ANNUAL CHARGE 6247 WATERWORKS #42 ANNUAL CHARGE 6251 COUNTY SERVICE AREA 34 A ANNUAL CHARGE 6252 COUNTY SERVICE AREA 35 J ANNUAL CHARGE 6253 COUNTY SERVICE AREA 35 K ANNUAL CHARGE 6255 COUNTY SERVICE AREA 35 O ANNUAL CHARGE 6256 COUNTY SERVICE AREA 35 P ANNUAL CHARGE 6259 COUNTY SERVICE AREA 35 S ANNUAL CHARGE 6260 COUNTY SERVICE AREA 35M ANNUAL CHARGE 6262 COUNTY SERVICE AREA 10A ANNUAL CHARGE 6263 COUNTY SERVICE AREA 35 V ANNUAL CHARGE 6264 COUNTY SERVICE AREA 35 U ANNUAL CHARGE 6265 COUNTY SERVICE AREA 35 T ANNUAL CHARGE 6266 COUNTY SERVICE AREA 35 Z ANNUAL CHARGE 6267 COUNTY SERVICE AREA 43 (Raisin City lighting & park maintenance) ANNUAL CHARGE 6269 COUNTY SERVICE AREA #35 ZONE AY ANNUAL CHARGE 6270 COUNTY SERVICE AREA 35 ZONE AC ANNUAL CHARGE 6271 COUNTY SERVICE AREA #35 ZONE BI ANNUAL CHARGE 6272 COUNTY SERVICE AREA #35 ZONE N ANNUAL CHARGE 6273 COUNTY SERVICE AREA 35, ZONE AG ANNUAL CHARGE 6275 COUNTY SERVICE AREA 35 AA ANNUAL CHARGE 6276 CSA 35 ZONE AD ANNUAL CHARGE 6277 COUNTY SERVICE AREA 35 AF ANNUAL CHARGE 6278 COUNTY SERVICE AREA 35 AK ANNUAL CHARGE 6279 CSA 35 ZONE AM ANNUAL CHARGE 6280 COUNTY SERVICE AREA 35 AN ANNUAL CHARGE 8

11 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6281 COUNTY SERVICE AREA 35 AO ANNUAL CHARGE 6282 COUNTY SERVICE AREA 35 AP ANNUAL CHARGE 6283 COUNTY SERVICE AREA 35 AQ ANNUAL CHARGE 6284 COUNTY SERVICE AREA 35 AR ANNUAL CHARGE 6285 COUNTY SERVICE AREA 35, ZONE BS ANNUAL CHARGE 6286 COUNTY SERVICE AREA 35 AE ANNUAL CHARGE 6287 COUNTY SERVICE AREA # 35 ZONE AV ANNUAL CHARGE 6290 COUNTY SERVICE AREA 44 A ANNUAL CHARGE 6293 COUNTY SERVICE AREA 35 AX ANNUAL CHARGE 6294 COUNTY SERVICE AREA 35 BC ANNUAL CHARGE 6295 CSA 35 AU ANNUAL CHARGE 6296 CSA 35 ZONE BA ANNUAL CHARGE 6297 COUNTY SERVICE AREA #35 ZONE BB ANNUAL CHARGE 6298 COUNTY SERVICE AREA #35 ZONE BD ANNUAL CHARGE 6299 COUNTY SERVICE AREA #35 ZONE BG ANNUAL CHARGE 6307 CSA 35 CC ANNUAL CHARGE 6309 CSA 35 CD ANNUAL CHARGE 6311 CSA 35 CE ANNUAL CHARGE 6317 CSA 35 CF ANNUAL CHARGE 6319 CSA 31 F ANNUAL CHARGE 6321 QUAIL LAKES ASMT DIST 282 CSA CSA #1 SNOW ANNUAL CHARGE 6326 CSA 31 G ANNUAL CHARGE 6327 CSA 35 CG ANNUAL CHARGE 6329 CSA 35 CI ANNUAL CHARGE 6360 FRESNO COUNTY SEWER IMP # FRESNO CNTY C & G IMP # DEL REY FRESNO CNTY CEMT WAT & SEW IMP# COUNTY SERVICE AREA 35, ZONE BQ ANNUAL CHARGE 6396 COUNTY SERVICE AREA 35, ZONE BR ANNUAL CHARGE 6397 COUNTY SERVICE AREA 35, ZONE X ANNUAL CHARGE 6399 COUNTY SERVICE AREA 50/AUBERRY FIRE ANNUAL CHARGE 6401 CITY OF REEDLEY LANDSCAPE 1, ZN I ANNUAL CHARGE 6402 CITY OF REEDLEY LANDSCAPE 1, ZN A ANNUAL CHARGE 6404 CITY OF REEDLEY LANDSCAPE 1, ZN D ANNUAL CHARGE 6405 FIG GARDEN POLICE PROTECTION DIST. ANNUAL CHARGE 6406 CITY OF REEDLEY CFD (Mello-Roos) ANNUAL CHARGE 6408 CSA 34 C ANNUAL CHARGE 6475 CITY OF FRESNO ASSES PENALTY/CITATION COSTS AS BILLED 6476 CITY OF FRESNO ASSESS ENFORCEMENT COSTS AS BILLED 6511 BIOLA DELINQUENT ACCOUNTS AS BILLED 6526 EASTON COMMUNITY SERVICES-DRAIN BASIN AS BILLED 6535 SIERRA CEDARS COMM SERVICE ANNUAL CHARGE 6566 PINEDALE COUNTY WATER DISTRICT AS BILLED 6576 FRESNO IRRIGATION - FREE WATER to FRESNO IRRIGATION - GROUND WATER SERVICE to FRESNO IRRIGATION - WATER SERVICE to FRESNO IRRIGATION - LIFT PUMP to FRESNO IRRIGATION - PUMP DITCH to FRESNO IRRIGATION-MINIMUM to FID UNDEV ANNEX to FRESNO IRRIGATION - DEV ANNEX to LOWER SAN JOAQUIN LEVEE ANNUAL CHARGE 6635 TRANQUILITY PUBLIC UTILITY SELMA LANDSCAPE/LIGHTING SUNCREST (L&LMD #1) ANNUAL CHARGE 6640 BIOLA - LANDSCAPE #1 AS BILLED 6641 SELMA LANDSCAPE & LIGHTING BLOSSOM RANCH (L&LMD #1) ANNUAL CHARGE 6642 SELMA LANDSCAPE & LIGHTING ROSEWOOD (L&LMD #1) ANNUAL CHARGE 6645 SELMA - LANDSCAPE #1 (L&LMD #1) ANNUAL CHARGE 6646 SELMA LANDSCAPE #2 (L&LMD #1) ANNUAL CHARGE 6647 SELMA LANDSCAPE #3 (L&LMD #1) ANNUAL CHARGE 6648 SELMA LANDSCAPE #4 (L&LMD #1) ANNUAL CHARGE 6649 CITY OF SELMA SUNDANCE ESTATES (L&LMD #1) ANNUAL CHARGE 6650 FRESNO - LANDSCAPE & LIGHTING MAINT DIST. #1 ANNUAL CHARGE 6652 CITY OF FRESNO COMM FACILIT DIST #2--(MELLO ROOS) ANNUAL CHARGE 9

12 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6654 CITY OF SELMA - ROYAL COUNT (L&LMD #1) ANNUAL CHARGE 6655 PARLIER - LANDSCAPE #1 ANNUAL CHARGE 6658 CITY OF FRESNO CFD #9 (Mello - Roos) ANNUAL CHARGE 6660 CLOVIS - LANDSCAPE #1 (LMD #1) ANNUAL CHARGE 6662 CITY OF FRESNO CFD #12 (POSS MELLO ROOS) FOREVER 6663 CITY OF FRESNO CFD (POSS MELLO ROOS) FOREVER 6667 CITY OF FRESNO CFD #11 (Mello-Roos) FOREVER 6668 FRESNO CFD #7 (Mello-Roos) 12/02-9/ FRESNO CFD #5 (Mello-Roos) 10/01-9/ FRESNO CFD #4 (MELLO ROOS) EASTON COMMUNITY SERVICES-ST LIGHTS ANNUAL CHARGE 6673 Maintenance District #4 (Public Works) ANNUAL CHARGE 6674 CSA # 31D ANNUAL CHARGE 6675 CSA # 35 AB ANNUAL CHARGE 6676 CSA # 35 AH ANNUAL CHARGE 6677 CSA # 35 AI ANNUAL CHARGE 6678 CSA # 35 AJ ANNUAL CHARGE 6679 CSA # 35 AT ANNUAL CHARGE 6680 CSA # 35 BM ANNUAL CHARGE 6682 SELMA VINEYARD REF SELMA HIGHLAN REF SELMA DANCER REF SELMA WATER MN REF SELMA DANCER III REF SELMA THEATER REF MAINTENANCE DISTRICT #5 ANNUAL CHARGE 6693 MAINTENANCE DISTRICT #6 ANNUAL CHARGE 6694 BRETZ MOUNTAIN CFD # (MELLO ROOS) ANNUAL CHARGE 6695 CFD # COUNTYWIDE (MELLO ROOS) ANNUAL CHARGE 6696 VENTANA HILLS ESTATES CFD # (MELLO ROOS) ANNUAL CHARGE 6697 WILDFLOWER VILLAGE (MELLO ROOS) ANNUAL CHARGE 6698 MAINT. DIST. #7 ANNUAL CHARGE 6805 MET FLOOD ASSMT ANNUAL CHARGE 6811 FRESNO WESTSIDE MOSQUITO ANNUAL CHARGE 6816 FRESNO MOSQUITO & VECTOR FISCAL CITY OF FOWLER ASSMT LANDSCAP & STORM DRAINAGE # ANNUAL CHARGE 6868 CITY OF FRESNO PUBLIC NUISANCE AS BILLED 6869 CITY OF FOWLER ASMT DISTRICT R (6864 & 6867) CITY OF SANGER CFD (Mello-Roos) FOREVER 6892 CITY OF FRESNO STRUCTURE DEMO-HOUSING CODE ENFOR AS BILLED 6900 CITY OF KERMAN - WEED AS BILLED 6901 KERMAN LANDSCAPE & LIGHTING #1 ANNUAL CHARGE 6905 CLOVIS - WEED & RUBBISH ABATEMENT AS BILLED 6940 NORTH CENTRAL FIRE - WEED AS BILLED 6950 SELMA - WEED - removal of weeds, rubbish, refuse or dirt AS BILLED 6951 SELMA ADMIN CITATION AS BILLED 6955 SELMA - TRASH - disposal refuse collection charges ANNUAL CHARGE 6959 CFD (MELLO ROOS) FRESNO COUNTY FIRE ANNUAL CHARGE 6962 MILLERTON NEW TOWN & AREA FIRE SUPPRE 01/02-30/ FIG GARDEN FIRE - ANNUAL CHARGE TRANQ PUB UTILITY DELQ CHG AS BILLED 6990 PINEDALE PUBLIC UTILITY AS BILLED 6991 SKF DEFFERRED CONNECTION AS BILLED 6992 S-K-F ANNUAL CHARGE ANNUAL CHARGE 6994 S-K-F SELMA CONSTRUCTION ANNUAL CHARGE 6995 S-K-F KINGSBURG CONSTRUCTION ANNUAL CHARGE 6996 S-K-F FOWLER CONSTRUCTION ANNUAL CHARGE 10

13 CITIES IN FRESNO COUNTY ASSESSED VALUES (GROSS) CITIES SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL CLOVIS $ 8,157,349,683 1,262,717 $ 8,158,612,400 $ 204,592,938 $ 8,363,205,338 COALINGA 460,204, , ,871,037 10,595, ,466,757 FIREBAUGH 272,768, , ,978,197 9,364, ,342,697 FOWLER 386,717, ,717,105 30,635, ,352,576 FRESNO 28,629,225,230 9,444,707 28,638,669,937 1,444,805,569 30,083,475,506 HURON 96,226, ,485 97,131,252 5,847, ,978,698 KERMAN 570,766, , ,061,439 26,272, ,333,971 KINGSBURG 702,729, , ,862,735 29,990, ,852,975 MENDOTA 183,532,575 1,370, ,903,476 5,202, ,105,539 ORANGE COVE 170,111,886 70, ,182,222 2,366, ,548,876 PARLIER 323,481, ,481,141 11,342, ,823,162 REEDLEY 956,113, , ,450,884 41,113, ,564,705 SAN JOAQUIN 84,433,247 84,433,247 1,385,980 85,819,227 SANGER 941,980, , ,165,546 28,339, ,504,826 SELMA 922,813, , ,271,509 28,594, ,866,366 TOTAL - INSIDE CITIES 42,858,454,100 15,338,027 42,873,792,127 1,880,449,092 44,754,241,219 TOTAL - OUTSIDE CITIES 18,676,787,695 3,645,594,575 22,322,382,270 1,174,035,428 23,496,417,698 FRESNO COUNTY TOTAL $ 61,535,241,795 3,660,932,602 $ 65,196,174,397 $ 3,054,484,520 $ 68,250,658,917 11

14 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL CLOVIS CLOVIS A $ 454,772, ,772,964 $ 31,701,318 $ 486,474,282 CLOVIS B 47,190, ,190,650 17,831,080 65,021,730 HERNDON 198,582, ,582,349 17,933, ,515,731 CLOVIS TOTAL 700,545, ,545,963 67,465, ,011,743 COALINGA 327,754, , ,420,741 8,829, ,250,361 FIREBAUGH FIREBAUGH 108,664, , ,874,071 6,879, ,753,525 FIREBAUGH 86 ANNEX 20,336, ,336,189 4,300 20,340,489 FIREBAUGH STOREY 16,754, ,754,860 10,300 16,765,160 FIREBAUGH DEL RIO 4,599, ,599, ,599,953 FIREBAUGH TOTAL 150,355, , ,565,073 6,894, ,459,127 FOWLER 176,758, ,758,169 29,489, ,247,640 FRESNO CENTRAL BUSINESS # 1 112,911, ,911,878 6,211, ,123,568 FRUIT CHURCH 61,971, ,971,135 2,723,700 64,694,835 MARIPOSA MED CENTER 122,028,592 2,040, ,068,699 9,585, ,654,256 SO ANGUS ST 22,310, ,310, ,660 23,049,557 SOUTHWEST FRESNO 285,013, ,013,656 10,033, ,047,176 WEST FRESNO REHAB # 1 13,736,133 42,188 13,778, ,300 14,507,621 WEST FRESNO # 1 15,167, ,000 15,283,889 4,928,560 20,212,449 WEST FRESNO # 2 78,923,773 27,312 78,951,085 11,735,600 90,686,685 WEST FRESNO # 3 31, , ,046 CONVENTION CENTER 109,160, ,160,478 4,108, ,269,308 JEFFERSON 84,282, ,409 84,958,690 7,191,234 92,149,924 CHINATOWN 42,556, ,808 42,808,021 1,305,307 44,113,328 AIR TERMINAL ,390,260 55,390,260 FULTON 109,051, , ,852,726 5,991, ,844,016 VAN NESS 146,299,799 1,413, ,713,125 32,115, ,828,446 SOUTH FRESNO INDUSTRIAL 254,733,718 57, ,790,998 54,931, ,722,348 AIRPORT REVIT 270,435, ,435,699 19,522, ,958,469 SE FRESNO REVIT 498,828, , ,109,507 40,989, ,099,398 CEN CITY REVIT 318,213, , ,349,701 35,317, ,667,346 HWY 99-GOLDENSTATE 543,088, , ,200,721 34,340, ,540,911 ROEDING BUSINESS PARK 89,513, ,017 90,248,811 49,219, ,468,442 FRESNO TOTAL 3,178,259,080 6,690,003 3,184,949, ,110,306 3,572,059,389 12

15 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL HURON 91,268, ,485 92,172,901 5,767,146 97,940,047 KERMAN KERMAN 92,193,408 7,800 92,201,208 8,195, ,397,148 KERMAN #2 27,079, ,360 27,257,621 6,555,822 33,813,443 KERMAN TOTAL 119,272, , ,458,829 14,751, ,210,591 KINGSBURG KINGSBURG 71,322, ,552 71,455,942 20,915,030 92,370,972 KINGSBURG #2 7,912, ,912, ,700 8,317,728 KINGSBURG TOTAL 79,234, ,552 79,367,970 21,320, ,688,700 MENDOTA MENDOTA A 64,190,833 1,359,651 65,550,484 3,234,813 68,785,297 MENDOTA B 5,684, ,684, ,400 5,826,304 MENDOTA # 2 37,141, ,141, ,850 37,371,774 MENDOTA TOTAL 107,017,661 1,359, ,377,312 3,606, ,983,375 ORANGE COVE ORANGE COVE A 160,371,957 70, ,442,293 2,146, ,588,477 ORANGE COVE B 1,673, ,673, ,673,515 ORANGE COVE C 2,269,817 8,568 2,278,385 14,300 2,292,685 ORANGE COVE TOTAL 164,315,289 78, ,394,193 2,160, ,554,677 PARLIER PARLIER 195,890, ,890,994 4,508, ,399,805 PARLIER 87 ANNEX 13,453, ,453,826 16,500 13,470,326 PARLIER TOTAL 209,344, ,344,820 4,525, ,870,131 REEDLEY REEDLEY 461,296, , ,566,006 27,310, ,876,527 REEDLEY AMENDMENT 1 35,121, ,121,372 7,848,200 42,969, ,417, , ,687,378 35,158, ,846,099 13

16 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL SAN JOAQUIN 83,895, ,895,921 1,385,980 85,281,901 SANGER SANGER A 31,761, ,762, ,900 32,457,905 SANGER B 76,593, ,365 76,777,718 10,750,740 87,528,458 SANGER C 17,249, ,249, ,150 18,226,049 SANGER # 2 34,995, ,995,500 1,303,650 36,299,150 SANGER TOTAL 160,599, , ,785,122 13,726, ,511,562 SELMA 169,270, , ,728,888 14,281, ,010,717 FRESNO COUNTY (FRIANT) 34,727, ,727, ,400 35,065,950 GRAND TOTAL $ 6,249,038,375 $ 11,141,538 $ 6,260,179,913 $ 616,812,097 $ 6,876,992,010 14

17 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE FRESNO COUNTY $ 61,535,241, ,923,654 $ 60,805,318,141 $ 3,054,484, ,000 $ 3,054,309,520 STATE BOARD 3,660,932,602 3,660,932,602 0 TOTAL $ 65,196,174,397 $ 729,923,654 $ 64,466,250,743 $ 3,054,484,520 $ 175,000 $ 3,054,309,520 CEMETERY DISTRICTS ALTA FRESNO CO. $ 249,509,429 4,249,000 $ 245,260,429 $ 4,685,440 0 $ 4,685,440 TULARE CO. 1,331,200,474 27,906,416 1,303,294,058 52,559,984 52,559,984 TOTAL 1,580,709,903 32,155,416 1,548,554,487 57,245, ,245,424 CLOVIS 23,632,112, ,685,857 23,346,427, ,908,366 14, ,894,366 COALINGA-HURON 2,368,973,921 10,477,600 2,358,496,321 90,574, ,574,987 DOS PALOS FRESNO CO. 105,835, , ,548,932 1,574,502 7,000 1,567,502 MERCED CO. 477,155,132 7,322, ,832,478 31,903,944 7,000 31,896,944 TOTAL 582,991,064 7,609, ,381,410 33,478,446 14,000 33,464,446 DUNLAP 137,785,605 2,395, ,390, , ,500 FOWLER 1,196,869,715 7,604,900 1,189,264, ,851,542 7, ,844,542 KINGSBURG FRESNO CO. 1,152,423,529 14,522,900 1,137,900,629 78,104, ,104,886 KINGS CO. 99,360, ,360 98,640,983 1,338,665 1,338,665 TULARE CO. 383,838,553 2,453, ,384,768 21,665,241 21,665,241 TOTAL 1,635,622,425 17,696,045 1,617,926, ,108, ,108,792 OAK GROVE 854,791,385 5,250, ,541,385 42,534,995 7,000 42,527,995 PARLIER 434,573,842 7,973, ,600,842 12,344,151 21,000 12,323,151 REEDLEY FRESNO CO. 1,629,147,534 22,275,900 1,606,871,634 66,645,210 7,000 66,638,210 TULARE CO. 118,679, , ,966,259 17,441,881 17,441,881 TOTAL 1,747,827,355 22,989,462 1,724,837,893 84,087,091 7,000 84,080,091 15

18 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE SANGER-DEL REY 2,541,560,691 32,266,970 2,509,293,721 99,597,822 28,000 99,569,822 SELMA 1,317,125,839 20,409,510 1,296,716,329 42,600,445 14,000 42,586,445 SQUAW VALLEY 147,294,195 2,812, ,481,519 2,420, ,420,587 WASHINGTON COLONY 1,116,775,930 9,257,749 1,107,518,181 75,664,062 21,000 75,643,062 CEMETERY DISTRICTS TOTAL $ 39,295,014,863 $ 464,584,239 $ 38,830,430,624 $ 1,674,517,210 $ 133,000 $ 1,674,384,210 CITIES CLOVIS $ 8,148,528, ,969,400 $ 8,046,558,928 $ 204,592,938 0 $ 204,592,938 COALINGA 460,871,037 8,083, ,787,437 10,595, ,595,720 FIREBAUGH 272,978,197 5,015, ,962,697 9,364, ,364,500 FOWLER 386,717,105 5,145, ,571,605 30,635, ,635,471 FRESNO 28,638,669, ,514,815 28,279,155,122 1,444,805, ,444,805,569 HURON 97,131,252 2,065,000 95,066,252 5,847, ,847,446 KERMAN 571,061,439 9,239, ,821,939 26,272, ,272,532 KINGSBURG 701,662,334 12,499, ,162,434 29,990, ,990,240 MENDOTA 184,903,476 5,066, ,836,876 5,202, ,202,063 ORANGE COVE 170,182,222 4,074, ,108,222 2,366, ,366,654 PARLIER 323,103,237 7,532, ,571,237 11,342,021 7,000 11,335,021 REEDLEY 956,450,884 18,006, ,444,384 41,113, ,113,821 SAN JOAQUIN 84,433,247 1,421,900 83,011,347 1,385, ,385,980 SANGER 942,165,546 17,070, ,095,346 28,339, ,339,280 SELMA 923,271,509 17,491, ,780,270 28,594, ,594,857 CITIES TOTALS $ 42,862,129,750 $ 574,195,654 $ 42,287,934,096 $ 1,880,449,092 $ 7,000 $ 1,880,442,092 COMMUNITY SERVICE DISTRICTS BIG CREEK $ 4,758, ,000 $ 4,653,287 $ 90,067 0 $ 90,067 BIOLA 32,971, ,000 32,075,651 1,740, ,740,700 BLUFFS 21,315, ,000 21,049,342 42, ,200 CARUTHERS 233,658,325 2,535, ,122,725 41,549, ,549,963 CARUTHERS-ZONE A 11,589, ,000 11,260,270 27, ,700 DEL REY 115,923, , ,272,419 2,991, ,991,468 DEL REY-LIGHTING 16,876, ,000 16,337,505 2,414, ,414,668 EASTON 56,455,207 1,540,000 54,915,207 1,361, ,361,180 EASTON-ZONE A 7,681, ,000 7,352,907 13, ,300 LANARE 6,411, ,400 6,147, LATON 34,145,407 1,224,300 32,921,107 36, ,800 SIERRA CEDARS 56,135,478 42,000 56,093,478 7, ,800 SERVICE DISTRICT TOTALS $ 597,922,778 $ 8,721,300 $ 589,201,478 $ 50,275,846 $ 0 $ 50,275,846 16

19 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE COUNTY SERVICE AREAS COUNTY SERV. AREA # 1 $ 8,366,106 28,000 $ 8,338,106 $ 0 0 $ 0 COUNTY SERV. AREA # 2 30,150, ,000 29,436,770 77, ,800 COUNTY SERV. AREA # 5 35,296, ,000 34,526,565 91, ,300 COUNTY SERV. AREA # 7 173,992,795 2,485, ,507,795 69, ,500 ZONE B 37,518, ,000 36,860, ZONE D 3,455,837 98,000 3,357, COUNTY SERV. AREA # 10 12,525, ,000 12,308,024 30, ,100 COUNTY SERV. AREA # 14 7,650, ,000 7,468,855 4, ,900 COUNTY SERV. AREA # 19 1,395,009 40,048 1,354, COUNTY SERV. AREA # 23 2,638, ,638, COUNTY SERV. AREA # 30 1,904, ,000 1,771, COUNTY SERV. AREA # ,698, , ,879,389 1,835, ,835,612 ZONE A 47,873,677 35,000 47,838,677 19, ,400 ZONE B 194,176, , ,882,434 1,123, ,123,230 ZONE C 55,971,342 56,000 55,915,342 42, ,200 COUNTY SERV. AREA # 32 3,973, ,000 3,749,751 35, ,000 COUNTY SERV. AREA # 33 49,424, ,000 48,780,578 5,761, ,761,760 COUNTY SERV. AREA # ,208, , ,697,459 97, ,500 COUNTY SERV. AREA # 35 21,728,344, ,286,600 21,537,057,815 1,196,489, ,000 1,196,321,672 ZONE 1 3,697,589 49,000 3,648, ZONE B 38,095, ,000 37,367,432 21, ,200 ZONE C 8,836, ,000 8,682,577 25, ,100 ZONE D 15,487, ,000 15,326,726 37, ,800 ZONE E 2,970,748 40,600 2,930,148 13, ,600 ZONE F 22,405, ,000 22,048,466 22, ,000 ZONE G 8,381, ,000 8,220, ZONE H 141, , ZONE I 0 0 ZONE O 45,451, ,000 45,332,157 70, ,800 ZONE R 3,765,704 72,800 3,692,904 9, ,200 ZONE S 7,910, ,000 7,714, ZONE T 2,096,564 14,000 2,082,564 25, ,500 ZONE U 23,744,101 21,000 23,723,101 13, ,800 ZONE V 0 ZONE Z 6,042,021 98,000 5,944,021 31, ,400 ZONE AA 1,185,145 14,000 1,171, ZONE AB 1,549,766 21,000 1,528, ZONE AC 5,476,434 70,000 5,406, ZONE AD ZONE AE 3,767,391 84,000 3,683,

20 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE ZONE AF 3,110,024 77,000 3,033, ZONE AG 55,971,342 56,000 55,915,342 42,200 0 ZONE AH 0 0 ZONE AI 0 0 ZONE AK 3,210,455 14,000 3,196, ZONE AM 4,997,249 49,000 4,948,249 4, ,900 ZONE AN 4,249,148 35,000 4,214, ZONE AO 4,336,970 42,000 4,294,970 26, ,800 ZONE AP 1,617,287 42,000 1,575, ZONE AQ 2,791,892 40,600 2,751,292 10, ,700 ZONE AR 9,284, ,000 9,172, ZONE AU 8,345,220 56,000 8,289, , ,000 ZONE AV 812,451 7, ,451 3, ,600 ZONE AW 2,323,330 14,000 2,309, ZONE AX 1,060,662 28,000 1,032, ZONE AZ 0 0 ZONE BA 6,923,495 98,000 6,825,495 50, ,400 ZONE BB 2,783,350 49,000 2,734,350 5, ,500 ZONE BC 2,611,874 14,000 2,597,874 73, ,300 ZONE BD 4,496,805 42,000 4,454, ZONE BG 2,792,591 35,000 2,757, , ,700 ZONE BI COUNTY SERV. AREA # ZONE A ZONE B COUNTY SERV. AREA # ZONE A ZONE B COUNTY SERV. AREA # COUNTY SERV. AREA # 43 6,996,416 91,000 6,905,416 67, ,400 COUNTY SERV. AREA # ,904,794 1,180, ,724, , ,700 ZONE A 7,747, ,000 7,390,847 25, ,600 SERVICE AREAS TOTALS $ 23,632,938,201 $ 203,993,648 $ 23,428,944,553 $ 1,207,581,174 $ 168,000 $ 1,207,370,974 18

21 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE COUNTY WATER DISTRICTS FREE WATER $ 23,943, ,000 $ 23,726,124 $ 307,580 0 $ 307,580 LIBERTY 155,665, , ,124,316 2,084, ,084,235 MALAGA 353,528, , ,838,702 89,773, ,773,660 PINEDALE WATER #2 BD 0 0 WATER DISTRICTS TOTALS $ 533,136,891 $ 1,447,749 $ 531,689,142 $ 92,165,475 $ 0 $ 92,165,475 FIRE PROTECTION DISTRICTS BALD MOUNTAIN $ 100,580,411 1,160,600 $ 99,419,811 $ 6,019,675 0 $ 6,019,675 FIG GARDEN 214,538,505 3,157, ,381, , ,000 FRESNO COUNTY FIRE 14,467,117, ,117,052 14,364,000,763 1,030,725, ,000 1,030,599,402 ZONE 2 39,395, ,395,255 8,717, ,717,460 ZONE 3 19,072, ,000 18,407,277 42, ,000 ZONE 4 15,230, ,000 14,782,940 2,414, ,414,668 ZONE 5 138,810,239 4,375, ,435,239 1,682, ,682,260 ZONE 6 20,288, ,000 20,106,996 83, ,000 ZONE 7 45,978, ,000 45,145, , ,800 ZONE 8 19,102, ,600 18,649,136 13, ,600 ZONE 9 71,284,995 1,510,676 69,774, , ,900 ZONE 10 3,075,074,694 43,741,700 3,031,332, ,990,579 7, ,983,579 TOTAL ZONES 17,911,356, ,326,028 17,756,030,334 1,473,913, ,000 1,473,780,669 NORTH CENTRAL 3,504,512,703 49,179,848 3,455,332,855 86,415,173 35,000 86,380,173 ZONE 1 3,381,661,055 46,365,848 3,335,295,207 86,245,273 35,000 86,210,273 ORANGE COVE FRESNO CO. 249,509,429 4,249, ,260,429 4,685, ,685,440 TULARE CO. 69,166, ,000 68,935,852 3,174,588 3,174,588 TOTAL 318,676,281 4,480, ,196,281 7,860, ,860,028 FIRE DISTRICTS TOTALS $ 25,431,325,317 $ 259,669,324 $ 25,171,655,993 $ 1,661,326,818 $ 203,000 $ 1,661,123,818 19

22 ASSESSED VALUES - EXEMPTIONS FLOOD CONTROL DISTRICTS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE FRESNO METROPOLITAN 34,735,945, ,553,763 34,321,391,880 1,804,837,884 21,000 1,804,816,884 IMP. DIST. A 99,192,519 3,218,600 95,973,919 2,531, ,531,900 IMP. DIST. AA-DD 1,261,891,320 16,257,200 1,245,634,120 47,909, ,909,610 IMP. DIST. B 237,526,377 3,430, ,096,377 6,133, ,133,755 IMP. DIST. BB 563,845,580 9,241, ,604,180 55,608, ,608,490 IMP. DIST. C 179,878,034 3,647, ,231, , ,200 IMP. DIST. CC 306,005,176 5,989, ,015,976 5,775, ,775,935 IMP. DIST. CO-1 277,621,133 3,568, ,052,533 4,321, ,321,300 IMP. DIST. DF 115,544, , ,642, , ,600 IMP. DIST. DG 247,545,896 1,895, ,650, , ,300 IMP. DIST. E 161,221,342 3,535, ,686,342 3,160, ,160,280 IMP. DIST. EE-2A 133,116,172 3,367, ,749,172 1,157, ,157,470 IMP. DIST. EE-3A 111,415,455 2,868, ,546, , ,400 IMP. DIST. EE-3B 247,334,510 5,583, ,751,310 1,027, ,027,600 IMP. DIST. EE-3C 36,782, ,000 35,914,274 54, ,500 IMP. DIST. EE-1/2 343,756,862 8,145, ,611,662 5,992, ,992,260 IMP. DIST. F 251,757,540 4,155, ,602,340 7,817, ,817,717 IMP. DIST. G 200,431,933 4,179, ,252,933 16,694, ,694,890 IMP. DIST. H 219,702,712 4,020, ,682,412 3,629, ,629,100 IMP. DIST. I 162,096,580 3,722, ,373, , ,640 IMP. DIST. II-2 238,295,048 5,615, ,679,648 16,416, ,416,530 IMP. DIST. II-3 242,735,806 3,771, ,964,206 11,321, ,321,660 IMP. DIST. II-4A 60,882,301 1,316,000 59,566, , ,910 IMP. DIST. L 303,719,626 2,527, ,192,626 14,566, ,566,092 IMP. DIST. M 272,287,369 3,211, ,075,769 5,919, ,919,139 IMP. DIST. MM 358,255,374 8,187, ,067,474 10,152, ,152,040 IMP. DIST. O 256,045,084 5,222, ,823,084 11,267, ,267,850 IMP. DIST. Q 328,265,562 5,255, ,010,062 11,563, ,563,860 IMP. DIST. UU-2 200,319,012 4,158, ,161,012 3,085, ,085,200 IMP. DIST. V 280,339,035 4,387, ,951,435 22,795, ,795,493 IMP. DIST. VV 42,315, ,600 41,728,636 4,839, ,839,990 IMP. DIST. WW 85,705, ,000 84,893,774 6,749, ,749,250 IMP. DIST. Z 469,230,101 8,883, ,347,101 18,682, ,682,350 FRESNO MET. TOTALS 43,031,006, ,081,263 42,473,925,222 2,106,965,195 21,000 2,106,944,195 20

23 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE KINGS RIVER CONSERVATION FRESNO CO. 11,126,169, ,594,724 11,010,574, ,156, , ,030,330 KINGS CO. 2,276,434,476 19,598,015 2,256,836, ,703,471 56, ,647,471 TULARE CO. 1,370,510,334 16,079,451 1,354,430,883 82,465,819 82,465,819 TOTAL 14,773,113, ,272,190 14,621,841,639 1,129,325, ,000 1,129,143,620 LOWER SAN JOAQUIN LEVEE FRESNO CO. 404,810,433 5,368, ,442,233 9,360,092 14,000 9,346,092 MADERA CO. 501,754, , ,425,150 19,413,043 7,000 19,406,043 MERCED CO. 409,151,402 1,056, ,095,024 42,467,975 7,000 42,460,975 TOTAL 1,315,715,985 6,753,578 1,308,962,407 71,241,110 28,000 71,213,110 PANOCHE DRAINAGE FRESNO CO. 174,908,877 21, ,887,877 13,823, ,823,622 MERCED CO. 12,998, ,998,217 32, ,034 TOTAL 187,907,094 21, ,886,094 13,855, ,855,656 SILVER CREEK DRAINAGE 117,716, , ,597,330 9,812, ,812,252 FLOOD CONTROL TOTALS $ 59,425,459,723 $ 715,247,031 $ 58,710,212,692 $ 3,331,199,833 $ 231,000 $ 3,330,968,833 HOSPITAL DISTRICTS COALINGA FRESNO CO. $ 2,368,973,921 10,477,600 $ 2,358,496,321 $ 90,574,987 0 $ 90,574,987 SAN BENITO CO. 973, ,104 0 TOTAL 2,369,947,025 10,477,600 2,359,469,425 90,574, ,574,987 KINGSBURG FRESNO CO. 1,062,678,400 14,011,900 1,048,666,500 77,552, ,552,986 KINGS CO. 70,790, ,360 70,259, , ,435 TULARE CO. 259,134,018 1,350, ,783,433 13,495,892 13,495,892 TOTAL 1,392,602,698 15,892,845 1,376,709,853 91,631, ,631,313 SELMA 1,406,870,968 20,920,510 1,385,950,458 43,152,345 14,000 43,138,345 SIERRA-KINGS 2,112,063,047 30,808,900 2,081,254,147 81,409,092 35,000 81,374,092 HOSPITAL DIST. TOTALS $ 7,281,483,738 $ 78,099,855 $ 7,203,383,883 $ 306,767,737 $ 49,000 $ 306,718,737 21

24 ASSESSED VALUES - EXEMPTIONS IRRIGATION DISTRICTS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE CENTRAL CAL IRRIGATION $ 160,096, ,000 $ 159,809,996 $ 6,578,930 7,000 $ 6,571,930 WESTLANDS WATER 2,192,251,996 1,198,100 2,191,053, ,379, ,379,121 IRRIGATION DIST. TOTALS $ 2,352,348,992 $ 1,485,100 $ 2,350,863,892 $ 183,958,051 $ 7,000 $ 183,951,051 LIBRARY DISTRICTS COALINGA FRESNO CO. $ 2,360,243,194 10,477,600 $ 2,349,765,594 $ 90,574,987 0 $ 90,574,987 MONTEREY CO. 6,911,781 7,000 6,904,781 4,450 4,450 SAN BENITO CO. 0 0 TOTAL 2,367,154,975 10,484,600 2,356,670,375 90,579, ,579,437 FRESNO CO. 59,584,128, ,446,054 58,864,682,402 2,963,909, ,000 2,963,734,533 LIBRARY DIST. TOTALS $ 61,951,283,431 $ 729,930,654 $ 61,221,352,777 $ 3,054,488,970 $ 175,000 $ 3,054,313,970 LIGHTING DISTRICTS VAN NESS BLVD EXT $ 72,614,683 1,232,000 $ 71,382,683 $ 121,100 0 $ 121,100 LIGHTING DIST. TOTALS $ 72,614,683 $ 1,232,000 $ 71,382,683 $ 121,100 $ 0 $ 121,100 MEMORIAL DISTRICTS CLOVIS $ 19,041,078, ,348,130 $ 18,827,730,000 $ 520,646,083 0 $ 520,646,083 RIVERDALE 975,616,020 3,195, ,420,920 81,390,497 7,000 81,383,497 MEMORIAL DIST. TOTALS $ 20,016,694,150 $ 216,543,230 $ 19,800,150,920 $ 602,036,580 $ 7,000 $ 602,029,580 22

25 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE MOSQUITO ABATEMENT DISTRICTS COALINGA-HURON $ 2,368,973,921 10,477,600 $ 2,358,496,321 $ 90,574,987 0 $ 90,574,987 CONSOLIDATED FRESNO CO. 34,554,398, ,684,516 34,140,713,839 1,408,798,496 91,000 1,408,707,496 KINGS CO. 91,362, ,000 90,662,363 1,271,455 1,271,455 TOTAL 34,645,760, ,384,516 34,231,376,202 1,410,069,951 91,000 1,409,978,951 FRESNO 19,439,058, ,207,876 19,167,850,179 1,246,791,485 49,000 1,246,742,485 FRESNO WESTSIDE 3,494,252,155 13,321,886 3,480,930, ,648,784 14, ,634,784 MOSQUITO DIST. TOTALS $ 59,948,044,849 $ 709,391,878 $ 59,238,652,971 $ 2,962,085,207 $ 154,000 $ 2,961,931,207 PARK & RECREATION DISTRICTS CALWA $ 713,870,570 7,895,800 $ 705,974,770 $ 302,530,628 0 $ 302,530,628 COALINGA-HURON 2,360,243,194 10,477,600 2,349,765,594 90,574, ,574,987 PARK & REC. DIST. TOTALS $ 3,074,113,764 $ 18,373,400 $ 3,055,740,364 $ 393,105,615 $ 0 $ 393,105,615 PEST CONTROL DISTRICTS CENTRAL VALLEY PEST $ 2,663,227 0 $ 2,663,227 $ 0 0 $ 0 W FRESNO RED SCALE 3,396, ,396, PEST CONTROL DIST. TOTALS $ 6,059,916 $ 0 $ 6,059,916 $ 1 $ 0 $ 1 POLICE PROTECTION DISTRICTS FIG GARDEN $ 214,538,505 3,157,000 $ 211,381,505 $ 873,000 0 $ 873,000 ORANGE COVE 249,509,429 4,249, ,260,429 4,685, ,685,440 POLICE PROT. DIST. TOTALS $ 464,047,934 $ 7,406,000 $ 456,641,934 $ 5,558,440 $ 0 $ 5,558,440 23

26 ASSESSED VALUES - EXEMPTIONS PUBLIC UTILITY DISTRICTS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE PINEDALE $ 290,003,118 3,994,200 $ 286,008,918 $ 9,918,390 0 $ 9,918,390 RIVERDALE 87,832,864 2,107,000 85,725,864 1,439, ,439,496 RIVERDALE-LIGHTING 74,216,637 1,806,000 72,410,637 1,432, ,432,796 RIVERDALE-FIRE 74,694,137 1,813,000 72,881,137 1,432, ,432,796 TRANQUILLITY 19,275, ,286 18,655, , ,900 UTILITY DISTRICT TOTALS $ 546,022,634 $ 10,340,486 $ 535,682,148 $ 14,466,378 $ 0 $ 14,466,378 SANITATION DISTRICTS SELMA-KINGSBURG-FOWLER $ 2,078,671,641 33,431,439 $ 2,045,240,202 $ 133,198,507 0 $ 133,198,507 SANITATION DIST. TOTALS $ 2,078,671,641 $ 33,431,439 $ 2,045,240,202 $ 133,198,507 $ 0 $ 133,198,507 WATERWORKS DISTRICTS WW # 18 $ 32,518, ,400 $ 31,813,372 $ 323,000 $ 0 $ 323,000 WW # 25 ANNEX 4 3,749, ,749, WW # 37 10,812, ,000 10,644,891 6, ,900 WW # 38 20,139, ,000 19,957,575 83, ,000 WW # 40 16,595, ,000 16,308,225 16, ,900 WW # 41 MAINTENANCE 302,563, , ,136, , ,200 WW # 41 DEBT SERVICE 0 WW # 41 72D DEBT SERVICE 0 WW # 41 ZONE 1 MAINTENANCE 232,189, , ,916, , ,100 WW # 41 ZONE 1 DEBT SERVICE 0 WW # 41 ZONE 1 74B DEBT SERVICE 0 WW # 42 MAINTENANCE 33,791, ,000 33,126, , ,200 WW # 42 ZONE 1 DEBT SERVICE 6,915, WATERWORKS TOTALS $ 659,275,604 $ 2,707,400 $ 649,652,998 $ 1,225,300 $ 0 $ 1,225,300 24

27 ASSESSED VALUES - EXEMPTIONS ELEMENTARY SCHOOLS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE ALVINA $ 63,430, ,000 $ 63,073,607 $ 1,275,577 0 $ 1,275,577 AMERICAN UNION 0 0 BIG CREEK 280,543, , ,088,108 64,611, ,611,685 BURREL UNION 237,393,632 84, ,309,632 17,055, ,055,316 CLAY JOINT UNION FRESNO CO. 33,103, ,000 32,879,805 2,314, ,314,635 TULARE CO. 28,497,847 56,000 28,441,847 2,594,378 2,594,378 TOTAL 61,601, ,000 61,321,652 4,909, ,909,013 KINGSBURG JOINT FRESNO CO. 1,029,574,595 13,787,900 1,015,786,695 75,238, ,238,351 KINGS CO. 91,362, ,000 90,662,363 1,271,455 1,271,455 TULARE CO. 85,820, ,031 85,103,188 4,673,768 4,673,768 TOTAL 1,206,757,177 15,204,931 1,191,552,246 81,183, ,183,574 MONSON-SULTANA JOINT FRESNO CO. 11,772,735 14,000 11,758,735 1,418, ,418,900 TULARE CO. 130,559,177 1,053, ,505,639 5,395,020 5,395,020 TOTAL 142,331,912 1,067, ,264,374 6,813, ,813,920 MONROE 101,172, , ,500,199 1,535, ,535,226 ORANGE CENTER 156,955, , ,151,456 90,934,299 7,000 90,927,299 PACIFIC UNION 196,749,282 1,715, ,034,082 21,457,831 7,000 21,450,831 PINE RIDGE 576,339,882 1,636, ,703,282 3,223, ,223,071 RAISIN CITY 223,085, , ,455,796 2,386, ,386,020 WASHINGTON COLONY 128,297,249 2,499, ,798,249 2,043,383 7,000 2,036,383 WEST FRESNO SCHOOL 407,555,384 2,433, ,121,429 55,286, ,286,080 WEST PARK 77,940,210 1,194,000 76,746, , ,040 WESTSIDE 278,006,080 35, ,970,180 40,061, ,061,848 ELEMENTARY SCHOOL TOTALS $ 4,138,159,126 $ 29,068,624 $ 4,109,090,502 $ 393,704,883 $ 21,000 $ 393,683,883 25