COUNTY OF KERN TAX RATES & ASSESSED VALUATIONS Compiled by the Office of Ann K. Barnett Auditor-Controller-County Clerk

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1 TAX RATES & ASSESSED VALUATIONS Compiled by the Office of Ann K. Barnett Auditor-Controller-County Clerk

2 KERN COUNTY TAX RATES AND ASSESSED VALUATIONS FOR THE YEAR

3 TABLE OF CONTENTS Page Important Tax Dates and Information Tax Rate Areas for Schools ii Payment of Taxes - Due Dates... iii Statement of Taxable Personal Property...iii Exemptions... iii Taxes will be Mailed iv Tax Rates... iv Supplemental Assessment......iv County Assessment Appeals Board......iv General & Special District Tax Levies... v Delinquent Taxes & Redemption Rates... vi Where to Obtain Information... vi Assessed Value & Tax Rates by Code Area Total Assessed Valuation of Kern County Assessed Valuation of Schools & Other Special Districts School Districts High Schools Unified Schools Community Colleges Special Schools Special Districts Community Service Districts County Service Areas Fire Districts Flood Control Districts Health Care Districts Hospital Districts Irrigation Districts Pest Control District Recreation and Park Districts Airport District Cemetery Districts Resource Conservation Districts Sanitary District Sanitation Districts Separation of Grade District Public Transit District Municipal Utility District Public Utility Districts Water Agencies California Water District County Water Districts Municipal Water District Water Drainage District Water Storage Districts Assessed Valuation of County Operating Funds Assessed Valuation of Cities Top Ten Taxpayers (i)

4 TAX RATE AREAS FOR SCHOOL DISTRICTS Tax Tax Rate Rate School Area School Area Arvin 9, 54 Maricopa Unified... 3, 134 Bakersfield... 1, 56 McFarland.Unified... 8, 91 Beardsley , 57 McKittrick Belridge Midway Blake Mojave Unified... 11, 94 Buttonwillow Muroc Unified... 11, 98 Caliente Norris... 1, 99 Delano , 65 Panama - Buena Vista... 1, 61 DiGiorgio.... 9, 115 Pond Edison Richland... 6, 85 Elk Hills Rio Bravo-Greeley... 1, 114 El Tejon Unified Rosedale... 1, 116 Fairfax , 68 Semitropic Fruitvale , 70 Sierra Sands Unified...10, 11, 111 General Shafter... 1, 118 South Fork Greenfield , 74 So. Kern Unified Kernville Standard... 1, 121 Lakeside , 135 Taft... 4, 124 Lamont , 96 Tehachapi Unified... 5, 125 Linns Valley-Poso Flat Vineland... 1, 129 Lost Hills Wasco... 7, 130 Maple (ii)

5 IMPORTANT TAX DATES AND INFORMATION PAYMENT OF TAXES DUE DATES Taxes become a lien on all real property on the first day of January at 12:01 a.m. each year. The first installment becomes due and payable on November 1, each year and delinquent on December 10 at 5:00 p.m. each year. Ten percent penalty is added to delinquent first installments on December 10 at 5:00 p.m. The second installment of taxes becomes due and payable on February 1 each year and delinquent on April 10 at 5:00 p.m. each year. Ten percent penalty is added to delinquent second installments on April 10 at 5:00 p.m. each year plus a $10.00 advertising cost for each property tax bill added to the delinquent roll. Ten percent penalty is added to the Unsecured Personal Property Roll on all unpaid taxes at 5:00 p.m. on August 31, or on the last day of the month following the month in which the assessment was added to the roll, whichever is later. If the delinquent date falls on a weekend or holiday, the delinquent date is the next business day. TAXPAYERS MUST FILE STATEMENT OF TAXABLE PERSONAL PROPERTY Section 441 of the Revenue and Taxation Code requires the filing of written statements by all persons owning taxable personal property, other than mobile homes, household furnishings, or personal effects, having an aggregate cost of $100,000 or more or upon the request of the Assessor. Such property statements shall be declared to be true under the penalty of perjury and shall be filed with the Assessor between the lien date and 5:00 p.m. on the last Friday in May, annually, or within such time as the Assessor may appoint. Neglect or refusal to file such a statement may result in a valuation made by the Assessor based upon such information that the Assessor may have in his possession, thereby causing different assessments and penalties to be imposed. (Sections 501, 502 & 503 of the Revenue and Taxation Code.) EXEMPTIONS All property in this state is taxable except that which is exempted by Article XIII Section 3 of the Constitution of the State of California. These exemptions include but are not limited to churches, welfare institutions, libraries, museums, veterans, homeowners, cemeteries, etc. The filing dates for affidavits for exemptions are: Homeowners: At the time when claimant becomes eligible but no later than 5 p.m. on February 15. Church and Religious: Between January 1 and February 15. Veterans: Between January 1 and February 15. Welfare and Veterans Organizations: Between January 1 and February 15. All others: Between January 1 and February 15. (iii)

6 TAX BILL WILL BE MAILED Current Secured Tax bills are mailed on or before November 1 to the Assessee at the address as it appears on the Assessment Tax Roll. If a taxpayer does not receive a tax bill by November 10 for any or all properties that are taxable, a bill should be obtained immediately from the Treasurer-Tax Collector. Penalties will not be waived for late payment due to non-receipt of a tax bill, unless it is due to a county error. Current Unsecured Tax bills are mailed on or before July 31 to the Assessee at the address as it appears on the Assessment Tax Roll. Should taxpayers not receive tax bills by August 10, they may obtain a tax bill in a timely manner by contacting the Treasurer-Tax Collector s office. All tax bills should be carefully examined before paying, to assure that all taxable property is included. Taxpayers are urged to remit early and avoid the congestion and delay experienced during the last two or three weeks of the first and second installment collection deadlines. TAX RATES Tax rates are fixed annually, not later than the third day of October, by the Board of Supervisors. Tax rates include the general levy required by Article XIII of the State Constitution, levies for voter approved debts, and negative levies for monies to be returned under Section 100 of the Revenue and Taxation Code. SUPPLEMENTAL ASSESSMENT Effective July 1, 1983, any change in ownership or qualified completion of new construction is subject to a supplemental assessment (R. & T. Code Section 75, et. Seq.) The tax liability will be a prorated amount for the balance of the current fiscal year. If the transfer or completion occurs between the lien date and May 31st, there will be a supplemental assessment for the current year and the succeeding fiscal year. This will be a one-time supplemental assessment in addition to the normal tax bills in succeeding years reflecting the appropriate value change. Supplemental tax bills are payable in two installments. Supplemental tax bills mailed between July 1st and October 31st are payable as noted above under "PAYMENT OF TAXES DUE DATES." If the supplemental tax bills are mailed within the months of November through June, the first installment shall become delinquent on the last day of the month following the month of issue, with the second installment due on the last day of the fourth calendar month following the date the first installment is delinquent. COUNTY ASSESSMENT APPEALS BOARD The assessment rolls are open for public inspection during regular business hours. Property owners may inspect the roll, ascertain and criticize their assessments and seek adjustment and equalization of values. The Assessment Appeals Board meets on the third Monday in July and continues in session thereafter until the business of equalization is completed. (iv)

7 COUNTY ASSESSMENT APPEALS BOARD (cont d) Applications for Change of Assessment must be obtained and filed with the Clerk of the Board, 1115 Truxtun Avenue, 5th Floor, Bakersfield, CA 93301, (661) The filing dates are from July 2 through November 30 or within 60 days of notification for an assessment outside the regular period. Disagreements with the assessment should be discussed with the Assessor prior to filing a formal appeal. This could avoid unnecessary complications and could result in the problem being resolved quickly. GENERAL AND SPECIAL DISTRICT TAX LEVIES GENERAL LEVIES General local government rate: All taxable property within the County. SPECIAL DISTRICTS LEVIES Citrus Pest Control District: Value of citrus trees, translated to the number of acres and levied as a special assessment. City Bonds: All taxable property within the City. Community Service District Bonds: All taxable property within each district. County Service Areas: Service charge by parcel. Health Care District Bonds: All taxable property within each district. Irrigation District Debt: All taxable land only within each district. Public Utility District Bonds: All taxable property within each district. Sanitary Districts: Service charge by parcel. Sanitation Districts: Service charge by parcel. Storm Water Districts: All taxable property for maintenance, all real property for bond interest and redemption. Water Agency Debt: All taxable property within each district. Water District Bonds: All taxable property within each district. School District Bonds: All taxable property within each district. (v)

8 DELINQUENT TAXES AND REDEMPTION RATES Beginning July 1 of the year of tax default, an amount of 1 ½ percent per month will be added to the amount due on unpaid taxes for that year up to the time of redemption. Statutory penalties and advertising costs will also be charged. For all information regarding delinquent tax bills or a redemption from tax defaulted properties, contact the County Treasurer-Tax Collector, 1115 Truxtun Avenue, 2nd Floor, Bakersfield, CA , (661) , or use the 24 hour information system (see item 4 below.) WHERE TO OBTAIN INFORMATION Inasmuch as matters pertaining to the levy and collection of the various kinds of taxes are handled by several departments of County government, and in order that taxpayers needing information may be served promptly and efficiently, the following information is offered for their guidance. 1. ASSESSOR-RECORDER: The Assessor values all taxable property in the County. The assessment roll is prepared by the Assessor and turned over to the Auditor-Controller-County Clerk for computation of taxes against the various valuations fixed by the Assessor. Questions pertaining to valuations of property; church, veterans' and other exemptions; changes of assessment; address changes; etc., should be addressed to the Assessor, (661) AUDITOR-CONTROLLER-COUNTY CLERK: The County Auditor-Controller-County Clerk receives the assessment roll from the Assessor, adds special assessments as provided by cities and special districts, calculates tax rates and extends the taxes using the rates adopted by the Board of Supervisors. This process translates the assessment roll to the form of property tax bills, which are turned over to the Treasurer-Tax Collector for billing and collection. Questions pertaining to district valuations, tax rates, tax levies, bond issues, bond requirements, land special assessments, should be addressed to the County Auditor-Controller-County Clerk, (661) TREASURER-TAX COLLECTOR: The Treasurer-Tax Collector mails the tax bills and collects taxes. The assessed value shown thereon is taken from the assessment roll. Questions pertaining to collection of current and delinquent taxes should be addressed to the Treasurer-Tax Collector, (661) HOUR INFORMATION AND PAYMENT SYSTEM: Automated property tax information is available 24 hours a day by telephone at (888) or by Internet at 5. Additional property tax information is also available at the following Web addresses: ASSESSOR-RECORDER AUDITOR-CONTROLLER-COUNTY CLERK TREASURER-TAX COLLECTOR (vi)

9 CO WIDE UNITARY BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,709,625,451 NET $1,709,625,451 TOTAL * UNIT/OP NOUNIT-1% UNIT/OP NOUNIT DS BAKERSFIELD INSIDE-ROSEDALE TOTAL * UNSECURED VALUATION GROSS $81,151 NET $81, CO WIDE UNITARY-RAILROAD SECURED VALUATION GROSS $45,804,096 KCWA ZN 7 DEBT NET $45,804,096 RAILWAY UT 1% RAILWAY UTDS ROSEDALE 88E REF TOTAL * CO WIDE UNITARY-ELECTRIC SECURED VALUATION GROSS $59,000 NET $59,000 QUAL PUBLIC UT 1% QUAL PUBLIC UTDS TOTAL * TOTAL * INTRA COUNTY PIPELINE R/W UNSECURED VALUATION GROSS $84,463, BAKERSFIELD INSIDE NET $84,463,980 SECURED VALUATION GROSS $1,214,768,828 PIPE LINE R/W 1% HOMEOWNERS EXEMPTION $29,099,000 PIPE LINE R/W DS NET $1,185,669,828 TOTAL * UNSECURED VALUATION GROSS $73,673,232 NET $73,673, INTER COUNTY PIPELINE R/W SECURED VALUATION GROSS $2,185,179 KCWA ZN 7 DEBT NET $2,185,179 UNSECURED VALUATION GROSS $40,803,374 NET $40,803,374 BKFLD REFND 89C&D PIPE LINE R/W 1% BKFLD SCH 93 RFD PIPE LINE R/W DS BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,126,334,175 HOMEOWNERS EXEMPTION $15,995,000 NET $1,110,339,175 UNSECURED VALUATION GROSS $75,550,457 NET $75,550,457 TOTAL * KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 1

10 BAKERSFIELD INSIDE-GREENFIELD PANAMA - BUENA VISTA SECURED VALUATION GROSS $563,999 PANAMA 2002 REF NET $563,999 UNSECURED VALUATION GROSS $11,061 NET $11,061 KCWA ZN 7 DEBT GRNFLD RFND 90-A GRNFLD RFND 90-B TOTAL * GREENFLD BD 90-C GREENFLD 2002A BAKERSFIELD INSIDE GREENFLD 2002B SECURED VALUATION GROSS $155,615 GREENFLD 2006A HOMEOWNERS EXEMPTION $7,000 NET $148,615 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $23,296,500 NET $23,296,500 UNSECURED VALUATION GROSS $1,904,640 NET $1,904,640 KCWA ZN 7 DEBT TOTAL * BAKERSFIELD INSIDE BKFLD REFND 89C&D SECURED VALUATION GROSS $760,524 BKFLD SCH 93 RFD NET $760,524 BKFLD SCH 2006-A UNSECURED VALUATION GROSS $24,661 NET $24,661 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $3,358,386 HOMEOWNERS EXEMPTION $49,000 NET $3,309,386 UNSECURED VALUATION GROSS $44,930 NET $44,930 TOTAL * KCWA ZN 7 DEBT PAGE 2

11 BAKERSFIELD INSIDE-GREENFIELD BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,337,107 HOMEOWNERS EXEMPTION $56,000 NET $1,281,107 GRNFLD RFND 90-A GRNFLD RFND 90-B GREENFLD BD 90-C TOTAL * GREENFLD 2002A GREENFLD 2002B BAKERSFIELD INSIDE GREENFLD 2006A SECURED VALUATION GROSS $67,822,056 NET $67,822,056 UNSECURED VALUATION GROSS $14,654,635 NET $14,654,635 KCWA ZN 7 DEBT BKFLD REFND 89C&D TOTAL * BKFLD SCH 93 RFD BKFLD SCH 2006-A BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,429,603 HOMEOWNERS EXEMPTION $14,000 NET $1,415,603 KCWA ZN 7 DEBT BKFLD REFND 89C&D TOTAL * BKFLD SCH 93 RFD BKFLD SCH 2006-A BAKERSFIELD INSIDE SECURED VALUATION GROSS $563,999 NET $563,999 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD TOTAL * BKFLD SCH 2006-A BAKERSFIELD INSIDE SECURED VALUATION GROSS $47,462,608 HOMEOWNERS EXEMPTION $1,981,000 NET $45,481,608 UNSECURED VALUATION GROSS $428,707 NET $428,707 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 3

12 BAKERSFIELD INSIDE BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $42,155,591 BEARDSLEY 2000B HOMEOWNERS EXEMPTION $1,568,000 BEARDSLEY 2006A NET $40,587,591 BEARDSLEY RF UNSECURED VALUATION GROSS $357,662 BEARDSLEY 2006B NET $357,662 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $559,143,971 HOMEOWNERS EXEMPTION $9,798,733 NET $549,345,238 UNSECURED VALUATION GROSS $30,618,949 NET $30,618,949 TOTAL * KCWA ZN 7 DEBT BAKERSFIELD INSIDE SECURED VALUATION GROSS $13,389,836 HOMEOWNERS EXEMPTION $154,000 GRNFLD RFND 90-A NET $13,235,836 GRNFLD RFND 90-B UNSECURED VALUATION GROSS $38,032 GREENFLD BD 90-C NET $38,032 GREENFLD 2002A GREENFLD 2002B KCWA ZN 7 DEBT GREENFLD 2006A BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * TOTAL * BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $97,314,616 HOMEOWNERS EXEMPTION $7,000 NET $97,307,616 UNSECURED VALUATION GROSS $17,738,693 NET $17,738,693 KCWA ZN 7 DEBT BEARDSLEY 2000A PAGE 4

13 BAKERSFIELD INSIDE-BEARDSLEY BAKERSFIELD INSIDE SECURED VALUATION GROSS $39,106,944 NET $39,106,944 UNSECURED VALUATION GROSS $10,166 NET $10,166 KCWA ZN 7 DEBT BEARDSLEY 2000A TOTAL * BEARDSLEY 2000B BEARDSLEY 2006A BAKERSFIELD INSIDE-GREENFIELD BEARDSLEY RF SECURED VALUATION GROSS $25,320,925 BEARDSLEY 2006B HOMEOWNERS EXEMPTION $847,000 NET $24,473,925 UNSECURED VALUATION GROSS $118,550 NET $118,550 KCWA ZN 7 DEBT GRNFLD RFND 90-A TOTAL * GRNFLD RFND 90-B GREENFLD BD 90-C BAKERSFIELD INSIDE GREENFLD 2002A SECURED VALUATION GROSS $9,821,888 GREENFLD 2002B HOMEOWNERS EXEMPTION $448,000 GREENFLD 2006A NET $9,373,888 UNSECURED VALUATION GROSS $16,000 NET $16,000 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD TOTAL * BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $7,128 NET $7,128 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 5

14 PANAMA - BUENA VISTA BAKERSFIELD INSIDE SECURED VALUATION GROSS $15,919,498 HOMEOWNERS EXEMPTION $560,000 NET $15,359,498 UNSECURED VALUATION GROSS $489,298 NET $489,298 TOTAL * KCWA ZN 7 DEBT BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 7 DEBT PANAMA 2002 REF GRNFLD RFND 90-A GRNFLD RFND 90-B GREENFLD BD 90-C GREENFLD 2002A GREENFLD 2002B GREENFLD 2006A TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $1,022,103,977 HOMEOWNERS EXEMPTION $15,757,000 NET $1,006,346,977 UNSECURED VALUATION GROSS $65,650,933 NET $65,650,933 TOTAL * KCWA ZN 7 DEBT BAKERSFIELD INSIDE SECURED VALUATION GROSS $243,775,033 HOMEOWNERS EXEMPTION $2,065,000 PANAMA 2002 REF NET $241,710,033 UNSECURED VALUATION GROSS $32,731,907 NET $32,731,907 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD TOTAL * BKFLD SCH 2006-A BAKERSFIELD INSIDE SECURED VALUATION GROSS $231,262 HOMEOWNERS EXEMPTION $14,000 NET $217,262 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 6

15 BAKERSFIELD INSIDE-FRUITVALE BAKERSFIELD INSIDE SECURED VALUATION GROSS $20,380,819 BKFLD SCH 93 RFD NET $20,380,819 BKFLD SCH 2006-A UNSECURED VALUATION GROSS $2,988,060 NET $2,988,060 KCWA ZN 7 DEBT FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND TOTAL * FRTVALE SCHL BOND BAKERSFIELD INSIDE SECURED VALUATION GROSS $182,025 NET $182,025 UNSECURED VALUATION GROSS $33,192 NET $33,192 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BAKERSFIELD INSIDE BKFLD SCH 93 RFD SECURED VALUATION GROSS $5,713,556 BKFLD SCH 2006-A HOMEOWNERS EXEMPTION $21,000 NET $5,692,556 UNSECURED VALUATION GROSS $4,972,464 NET $4,972,464 KCWA ZN 7 DEBT BKFLD REFND 89C&D TOTAL * BKFLD SCH 93 RFD BKFLD SCH 2006-A PANAMA - BUENA VISTA SECURED VALUATION GROSS $130,000 NET $130,000 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $20,091,259 HOMEOWNERS EXEMPTION $322,000 NET $19,769,259 UNSECURED VALUATION GROSS $13,700 NET $13,700 TOTAL * KCWA ZN 7 DEBT BKFLD REFND 89C&D PAGE 7

16 BAKERSFIELD INSIDE BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $403,629 NET $403,629 TOTAL * BKFLD REFND 89C&D BAKERSFIELD INSIDE-FRUITVALE BKFLD SCH 93 RFD SECURED VALUATION GROSS $32,437,756 BKFLD SCH 2006-A NET $32,437,756 UNSECURED VALUATION GROSS $861,478 NET $861,478 KCWA ZN 7 DEBT FRUITV RFD 94A&B FRUITVALE 94C BD TOTAL * FRTVALE SCHL BOND FRTVALE SCHL BOND PANAMA - BUENA VISTA SECURED VALUATION GROSS $74,106,782 NET $74,106,782 UNSECURED VALUATION GROSS $15,301,220 NET $15,301,220 KCWA ZN 7 DEBT TOTAL * PANAMA 2002 REF BAKERSFIELD INSIDE SECURED VALUATION GROSS $2,607,952 HOMEOWNERS EXEMPTION $35,000 NET $2,572,952 UNSECURED VALUATION GROSS $316,576 NET $316,576 KCWA ZN 7 DEBT TOTAL * BAKERSFIELD INSIDE-FRUITVALE BKFLD REFND 89C&D SECURED VALUATION GROSS $68,904,526 BKFLD SCH 93 RFD NET $68,904,526 BKFLD SCH 2006-A UNSECURED VALUATION GROSS $9,213,693 NET $9,213,693 KCWA ZN 7 DEBT FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND TOTAL * FRTVALE SCHL BOND PAGE 8

17 BAKERSFIELD INSIDE BAKERSFIELD INSIDE KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BAKERSFIELD INSIDE-LAKESIDE BKFLD SCH 2006-A UNSECURED VALUATION GROSS $4,676,394 NET $4,676,394 LAKESIDE SCH 08-A TOTAL * BAKERSFIELD INSIDE-PANAMA SECURED VALUATION GROSS $163,881,896 HOMEOWNERS EXEMPTION $3,682,000 NET $160,199,896 TOTAL * UNSECURED VALUATION GROSS $333,205 NET $333, PANAMA - BUENA VISTA SECURED VALUATION GROSS $43,567,392 KCWA ZN 7 DEBT HOMEOWNERS EXEMPTION $1,463,000 NET $42,104,392 UNSECURED VALUATION GROSS $23,618,107 PANAMA 2002 REF NET $23,618,107 PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $111,871,118 HOMEOWNERS EXEMPTION $1,526,000 TOTAL * NET $110,345,118 UNSECURED VALUATION GROSS $145,002 NET $145,002 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 9

18 BAKERSFIELD INSIDE-FRUITVALE BAKERSFIELD INSIDE SECURED VALUATION GROSS $165 NET $165 KCWA ZN 7 DEBT FRUITV RFD 94A&B TOTAL * FRUITVALE 94C BD FRTVALE SCHL BOND PANAMA - BUENA VISTA FRTVALE SCHL BOND SECURED VALUATION GROSS $1,000,120,410 HOMEOWNERS EXEMPTION $13,937,000 NET $986,183,410 UNSECURED VALUATION GROSS $34,303,482 NET $34,303,482 KCWA ZN 7 DEBT TOTAL * PANAMA 2002 REF BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $317,322 NET $317,322 KCWA ZN 7 DEBT FRUITV RFD 94A&B TOTAL * FRUITVALE 94C BD FRTVALE SCHL BOND PANAMA - BUENA VISTA FRTVALE SCHL BOND SECURED VALUATION GROSS $286 NET $286 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $80,490,185 HOMEOWNERS EXEMPTION $2,058,000 NET $78,432,185 UNSECURED VALUATION GROSS $222,201 TOTAL * NET $222,201 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 10

19 PANAMA - BUENA VISTA BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $129,888,300 HOMEOWNERS EXEMPTION $1,617,000 NET $128,271,300 UNSECURED VALUATION GROSS $16,965,194 NET $16,965,194 KCWA ZN 7 DEBT TOTAL * PANAMA 2002 REF BAKERSFIELD INSIDE-BEARDSLEY KCWA ZN 7 DEBT BEARDSLEY 2000A BEARDSLEY 2000B BEARDSLEY 2006A BEARDSLEY RF TOTAL * BEARDSLEY 2006B BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $11,591 NET $11,591 KCWA ZN 7 DEBT BEARDSLEY 2000A TOTAL * BEARDSLEY 2000B BEARDSLEY 2006A BAKERSFIELD INSIDE-FRUITVALE BEARDSLEY RF BEARDSLEY 2006B KCWA ZN 7 DEBT FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $145,315 HOMEOWNERS EXEMPTION $7,000 NET $138,315 TOTAL * KCWA ZN 7 DEBT BEARDSLEY 2000A BEARDSLEY 2000B BEARDSLEY 2006A BEARDSLEY RF BEARDSLEY 2006B PAGE 11

20 BAKERSFIELD INSIDE-FRUITVALE BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $56,754,703 TOTAL * NET $56,754,703 UNSECURED VALUATION GROSS $12,687, BAKERSFIELD INSIDE-ROSEDALE NET $12,687,173 KCWA ZN 7 DEBT KCWA ZN 7 DEBT ROSEDALE 88E REF FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * BAKERSFIELD INSIDE-ROSEDALE SECURED VALUATION GROSS $4,995 TOTAL * NET $4, PANAMA - BUENA VISTA KCWA ZN 7 DEBT SECURED VALUATION GROSS $8,552,236 NET $8,552,236 UNSECURED VALUATION GROSS $1,408,002 ROSEDALE 88E REF NET $1,408,002 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE-ROSEDALE KCWA ZN 7 DEBT TOTAL * ROSEDALE 88E REF BAKERSFIELD INSIDE-ROSEDALE KCWA ZN 7 DEBT ROSEDALE 88E REF TOTAL * PAGE 12

21 BAKERSFIELD INSIDE-STANDARD BAKERSFIELD INSIDE-STANDARD SECURED VALUATION GROSS $52,598,565 STANDARD BOND 06A NET $52,598,565 STANDARD BOND 06A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $84,405,428 HOMEOWNERS EXEMPTION $2,135,000 TOTAL * NET $82,270,428 UNSECURED VALUATION GROSS $259, BAKERSFIELD INSIDE-STANDARD NET $259,735 SECURED VALUATION GROSS $400 NET $400 KCWA ZN 7 DEBT KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD STANDARD BOND 06A BKFLD SCH 2006-A TOTAL * TOTAL * BAKERSFIELD INSIDE-STANDARD BAKERSFIELD INSIDE SECURED VALUATION GROSS $141,647 NET $141,647 STANDARD BOND 06A BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE-STANDARD TOTAL * SECURED VALUATION GROSS $13,826 NET $13,826 KCWA ZN 7 DEBT PAGE 13

22 BAKERSFIELD INSIDE BAKERSFIELD INSIDE SECURED VALUATION GROSS $618,300,046 SECURED VALUATION GROSS $138,928,748 HOMEOWNERS EXEMPTION $6,874,000 HOMEOWNERS EXEMPTION $2,303,000 NET $611,426,046 NET $136,625,748 UNSECURED VALUATION GROSS $2,383,901 UNSECURED VALUATION GROSS $257,999 NET $2,383,901 NET $257,999 BKFLD REFND 89C&D KCWA ZN 7 DEBT BKFLD SCH 93 RFD BKFLD SCH 2006-A BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BAKERSFIELD INSIDE-GREENFIELD BKFLD SCH 2006-A SECURED VALUATION GROSS $35,125,228 HOMEOWNERS EXEMPTION $455,000 NET $34,670,228 UNSECURED VALUATION GROSS $655,212 NET $655,212 GRNFLD RFND 90-A TOTAL * GRNFLD RFND 90-B GREENFLD BD 90-C BAKERSFIELD INSIDE GREENFLD 2002A SECURED VALUATION GROSS $136,910,944 GREENFLD 2002B HOMEOWNERS EXEMPTION $2,576,000 GREENFLD 2006A NET $134,334,944 UNSECURED VALUATION GROSS $578,110 NET $578,110 BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * TOTAL * PAGE 14

23 BAKERSFIELD INSIDE BAKERSFIELD INSIDE-LAMONT SECURED VALUATION GROSS $2,566,268 NET $2,566,268 KCWA ZN 7 DEBT KCWA ZN 7 DEBT LAMONT BD 99A LAMONT BD 99B BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE-GENERAL SHA TOTAL * BAKERSFIELD INSIDE-LAMONT SECURED VALUATION GROSS $77,724 NET $77,724 LAMONT BD 99A LAMONT BD 99B TOTAL * BAKERSFIELD INSIDE-VINELAND SECURED VALUATION GROSS $570 NET $570 TOTAL * VINELAND SCH 07-A BAKERSFIELD INSIDE-LAMONT SECURED VALUATION GROSS $630 NET $630 KCWA ZN 7 DEBT LAMONT BD 99A LAMONT BD 99B TOTAL * TOTAL * PAGE 15

24 BAKERSFIELD INSIDE-FAIRFAX PANAMA - BUENA VISTA ANX UNSECURED VALUATION GROSS $6,269 SECURED VALUATION GROSS $341,706,530 NET $6,269 HOMEOWNERS EXEMPTION $4,221,000 NET $337,485,530 KCWA ZN 7 DEBT UNSECURED VALUATION GROSS $2,711,625 NET $2,711,625 FAIRFAX 04A KCWA ZN 7 DEBT FAIRFAX SCH 2000A FAIRFAX 2002A TOTAL * TOTAL * BAKERSFIELD INSIDE-FAIRFAX BAKERSFIELD INSIDE SECURED VALUATION GROSS $4,802,372 NET $4,802,372 UNSECURED VALUATION GROSS $1,154,553 FAIRFAX 04A NET $1,154,553 FAIRFAX SCH 2000A FAIRFAX 2002A KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PANAMA - BUENA VISTA ANX SECURED VALUATION GROSS $135,168,847 HOMEOWNERS EXEMPTION $2,674,000 NET $132,494,847 TOTAL * UNSECURED VALUATION GROSS $209,170 NET $209,170 KCWA ZN 7 DEBT TOTAL * PAGE 16

25 PANAMA - BUENA VISTA PANAMA - BUENA VISTA SECURED VALUATION GROSS $570,835,572 HOMEOWNERS EXEMPTION $3,654,000 NET $567,181,572 UNSECURED VALUATION GROSS $36,488,820 NET $36,488,820 KCWA ZN 7 DEBT TOTAL * PANAMA 2002 REF PANAMA - BUENA VISTA SECURED VALUATION GROSS $414 NET $414 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $2,934 NET $2,934 UNSECURED VALUATION GROSS $2,865,261 NET $2,865,261 TOTAL * BAKERSFIELD INSIDE GRNFLD RFND 90-A SECURED VALUATION GROSS $3,968,387 GRNFLD RFND 90-B NET $3,968,387 GREENFLD BD 90-C UNSECURED VALUATION GROSS $770,040 GREENFLD 2002A NET $770,040 GREENFLD 2002B GREENFLD 2006A KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $411,667,131 HOMEOWNERS EXEMPTION $5,607,000 NET $406,060,131 TOTAL * UNSECURED VALUATION GROSS $5,297,557 NET $5,297,557 KCWA ZN 7 DEBT PANAMA 2002 REF PAGE 17

26 BAKERSFIELD INSIDE SECURED VALUATION GROSS $11,167, BAKERSFIELD INSIDE-BEARDSLEY HOMEOWNERS EXEMPTION $91,000 SECURED VALUATION GROSS $2,643,434 NET $11,076,730 HOMEOWNERS EXEMPTION $21,000 UNSECURED VALUATION GROSS $146,896 NET $2,622,434 NET $146,896 UNSECURED VALUATION GROSS $23,286 NET $23,286 KCWA ZN 7 DEBT KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BEARDSLEY 2000A BKFLD SCH 2006-A BEARDSLEY 2000B BEARDSLEY 2006A BEARDSLEY RF BEARDSLEY 2006B TOTAL * BAKERSFIELD INSIDE-STANDARD SECURED VALUATION GROSS $460 TOTAL * NET $ BAKERSFIELD INSIDE-STANDARD SECURED VALUATION GROSS $597,937 HOMEOWNERS EXEMPTION $7,000 STANDARD BOND 06A NET $590,937 UNSECURED VALUATION GROSS $5,900 NET $5,900 KCWA ZN 7 DEBT STANDARD BOND 06A TOTAL * BAKERSFIELD INSIDE KCWA ZN 7 DEBT BKFLD REFND 89C&D TOTAL * BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PAGE 18

27 BAKERSFIELD INSIDE-STANDARD BAKERSFIELD INSIDE-R BRAVO-GRE RIOBRV-GRLY 1994B RIOBRV-GRLY 2008A STANDARD BOND 06A TOTAL * TOTAL * BAKERSFIELD INSIDE-FRUITVALE PANAMA - BUENA VISTA ANX KCWA ZN 7 DEBT SECURED VALUATION GROSS $4,021 NET $4,021 FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * TOTAL * BAKERSFIELD INSIDE-R BRAVO-GRE SECURED VALUATION GROSS $11, BAKERSFIELD INSIDE-ROSEDALE NET $11,779 SECURED VALUATION GROSS $145,962,276 HOMEOWNERS EXEMPTION $3,668,000 NET $142,294,276 UNSECURED VALUATION GROSS $1,308,977 RIOBRV-GRLY RF96A NET $1,308,977 RIOBRV-GRLY 1994B RIOBRV-GRLY 2008A ROSEDALE 88E REF TOTAL * BAKERSFIELD INSIDE-R BRAVO-GRE TOTAL * SECURED VALUATION GROSS $40,642 NET $40,642 RIOBRV-GRLY RF96A PAGE 19

28 BAKERSFIELD INSIDE-ROSEDALE BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $2,716 NET $2,716 ROSEDALE 88E REF TOTAL * BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $16,005,464 HOMEOWNERS EXEMPTION $392,000 NET $15,613,464 TOTAL * BAKERSFIELD INSIDE-FRUITVALE GRNFLD RFND 90-A SECURED VALUATION GROSS $99,055,712 GRNFLD RFND 90-B HOMEOWNERS EXEMPTION $2,338,000 GREENFLD BD 90-C NET $96,717,712 GREENFLD 2002A UNSECURED VALUATION GROSS $283,435 GREENFLD 2002B NET $283,435 GREENFLD 2006A KCWA ZN 7 DEBT FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $48,974,277 HOMEOWNERS EXEMPTION $651,000 NET $48,323,277 UNSECURED VALUATION GROSS $1,334,334 HOMEOWNERS EXEMPTION $2,515 TOTAL * NET $1,331, BAKERSFIELD INSIDE-GREENFIELD KCWA ZN 7 DEBT SECURED VALUATION GROSS $22,035,062 NET $22,035,062 UNSECURED VALUATION GROSS $3,446,404 PANAMA 2002 REF NET $3,446,404 KCWA ZN 7 DEBT GRNFLD RFND 90-A GRNFLD RFND 90-B GREENFLD BD 90-C GREENFLD 2002A TOTAL * GREENFLD 2002B GREENFLD 2006A PAGE 20

29 BAKERSFIELD INSIDE BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,301,543 HOMEOWNERS EXEMPTION $7,000 NET $1,294,543 UNSECURED VALUATION GROSS $3,327 NET $3,327 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BAKERSFIELD INSIDE BKFLD SCH 93 RFD SECURED VALUATION GROSS $3,769,059 BKFLD SCH 2006-A HOMEOWNERS EXEMPTION $70,000 NET $3,699,059 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $1,303,537 NET $1,303,537 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BAKERSFIELD INSIDE-R BRAVO GRE BKFLD SCH 2006-A RIOBRV-GRLY RF96A RIOBRV-GRLY 1994B RIOBRV-GRLY 2008A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $13,750,761 HOMEOWNERS EXEMPTION $98,000 NET $13,652,761 TOTAL * UNSECURED VALUATION GROSS $34,100 NET $34,100 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 21

30 BAKERSFIELD INSIDE-R BRAVO GRE BAKERSFIELD INSIDE TOTAL * RIOBRV-GRLY RF96A BAKERSFIELD INSIDE-GREENFIELD RIOBRV-GRLY 1994B SECURED VALUATION GROSS $66,316,194 RIOBRV-GRLY 2008A HOMEOWNERS EXEMPTION $1,260,000 NET $65,056,194 UNSECURED VALUATION GROSS $3,169,042 NET $3,169,042 KCWA ZN 7 DEBT GRNFLD RFND 90-A TOTAL * GRNFLD RFND 90-B GREENFLD BD 90-C BAKERSFIELD INSIDE GREENFLD 2002A SECURED VALUATION GROSS $461,114 GREENFLD 2002B NET $461,114 GREENFLD 2006A KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE-GREENFIELD SECURED VALUATION GROSS $8,439 NET $8,439 TOTAL * GRNFLD RFND 90-A BAKERSFIELD INSIDE GRNFLD RFND 90-B SECURED VALUATION GROSS $2,979,844 GREENFLD BD 90-C HOMEOWNERS EXEMPTION $84,000 GREENFLD 2002A NET $2,895,844 GREENFLD 2002B UNSECURED VALUATION GROSS $367,620 GREENFLD 2006A NET $367,620 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PAGE 22

31 BAKERSFIELD INSIDE-GREENFIELD BAKERSFIELD INSIDE SECURED VALUATION GROSS $102,416,562 BKFLD SCH 93 RFD HOMEOWNERS EXEMPTION $3,381,000 BKFLD SCH 2006-A NET $99,035,562 UNSECURED VALUATION GROSS $1,026,871 NET $1,026,871 GRNFLD RFND 90-A GRNFLD RFND 90-B GREENFLD BD 90-C TOTAL * GREENFLD 2002A GREENFLD 2002B BAKERSFIELD INSIDE GREENFLD 2006A SECURED VALUATION GROSS $8,674,745 HOMEOWNERS EXEMPTION $350,000 NET $8,324,745 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD TOTAL * BKFLD SCH 2006-A BAKERSFIELD INSIDE-GREENFIELD UNSECURED VALUATION GROSS $12,217 NET $12,217 GRNFLD RFND 90-A GRNFLD RFND 90-B TOTAL * GREENFLD BD 90-C GREENFLD 2002A BAKERSFIELD INSIDE GREENFLD 2002B SECURED VALUATION GROSS $1,529,585 GREENFLD 2006A NET $1,529,585 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $6,399,988 NET $6,399,988 UNSECURED VALUATION GROSS $706,403 NET $706,403 TOTAL * KCWA ZN 7 DEBT BKFLD REFND 89C&D PAGE 23

32 BAKERSFIELD INSIDE-FRUITVALE PANAMA - BUENA VISTA SECURED VALUATION GROSS $8,055,212 TOTAL * HOMEOWNERS EXEMPTION $210,000 NET $7,845, PANAMA - BUENA VISTA KCWA ZN 7 DEBT KCWA ZN 7 DEBT FRUITV RFD 94A&B PANAMA 2002 REF FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * PANAMA - BUENA VISTA TOTAL * SECURED VALUATION GROSS $224,562,491 HOMEOWNERS EXEMPTION $5,033, PANAMA - BUENA VISTA NET $219,529,491 SECURED VALUATION GROSS $35,625,990 UNSECURED VALUATION GROSS $2,674,859 HOMEOWNERS EXEMPTION $805,000 NET $2,674,859 NET $34,820,990 UNSECURED VALUATION GROSS $84,976 NET $84,976 PANAMA 2002 REF KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * TOTAL * PANAMA - BUENA VISTA KCWA ZN 7 DEBT PANAMA 2002 REF PAGE 24

33 BAKERSFIELD INSIDE-LAKESIDE BAKERSFIELD INSIDE SECURED VALUATION GROSS $5,640,393 NET $5,640,393 UNSECURED VALUATION GROSS $216,678 NET $216,678 LAKESIDE SCH 08-A TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $79,893,756 HOMEOWNERS EXEMPTION $2,478,000 NET $77,415,756 UNSECURED VALUATION GROSS $137,858 NET $137,858 TOTAL * KCWA ZN 7 DEBT BAKERSFIELD INSIDE-FRUITVALE SECURED VALUATION GROSS $56,387,269 PANAMA 2002 REF HOMEOWNERS EXEMPTION $441,000 NET $55,946,269 UNSECURED VALUATION GROSS $6,346,518 NET $6,346,518 KCWA ZN 7 DEBT FRUITV RFD 94A&B TOTAL * FRUITVALE 94C BD FRTVALE SCHL BOND PANAMA - BUENA VISTA FRTVALE SCHL BOND SECURED VALUATION GROSS $112,523,062 HOMEOWNERS EXEMPTION $1,491,000 NET $111,032,062 UNSECURED VALUATION GROSS $71,843 NET $71,843 KCWA ZN 7 DEBT TOTAL * PANAMA 2002 REF BAKERSFIELD INSIDE SECURED VALUATION GROSS $30,285,529 HOMEOWNERS EXEMPTION $322,000 NET $29,963,529 UNSECURED VALUATION GROSS $80,099 NET $80,099 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 25

34 BAKERSFIELD INSIDE SECURED VALUATION GROSS $2,006, BAKERSFIELD INSIDE-FRUITVALE HOMEOWNERS EXEMPTION $14,000 NET $1,992,298 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD FRUITV RFD 94A&B BKFLD SCH 2006-A FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * BAKERSFIELD INSIDE TOTAL * SECURED VALUATION GROSS $13,165,090 HOMEOWNERS EXEMPTION $133, BAKERSFIELD INSIDE-FRUITVALE NET $13,032,090 SECURED VALUATION GROSS $32,513 NET $32,513 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A FRUITV RFD 94A&B FRUITVALE 94C BD FRTVALE SCHL BOND FRTVALE SCHL BOND TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $198,000 TOTAL * NET $198,000 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PAGE 26

35 BAKERSFIELD INSIDE-FRUITVALE PANAMA - BUENA VISTA KCWA ZN 7 DEBT TOTAL * FRUITV RFD 94A&B PANAMA - BUENA VISTA FRUITVALE 94C BD SECURED VALUATION GROSS $9,483,125 FRTVALE SCHL BOND HOMEOWNERS EXEMPTION $371,000 FRTVALE SCHL BOND NET $9,112,125 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $63,420,126 HOMEOWNERS EXEMPTION $2,800,000 NET $60,620,126 TOTAL * UNSECURED VALUATION GROSS $428,528 NET $428, PANAMA - BUENA VISTA SECURED VALUATION GROSS $37,537,745 KCWA ZN 7 DEBT HOMEOWNERS EXEMPTION $1,162,000 NET $36,375,745 UNSECURED VALUATION GROSS $13,845 PANAMA 2002 REF NET $13,845 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $47,975,811 HOMEOWNERS EXEMPTION $1,435,000 NET $46,540,811 TOTAL * UNSECURED VALUATION GROSS $152,396 NET $152,396 KCWA ZN 7 DEBT PANAMA 2002 REF PAGE 27

36 PANAMA - BUENA VISTA PANAMA - BUENA VISTA SECURED VALUATION GROSS $1,885 HOMEOWNERS EXEMPTION $21,000 NET $1,885 NET $1,385,187 UNSECURED VALUATION GROSS $18,973 KCWA ZN 7 DEBT NET $18,973 KCWA ZN 7 DEBT PANAMA 2002 REF PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA TOTAL * SECURED VALUATION GROSS $717,384 HOMEOWNERS EXEMPTION $28, PANAMA - BUENA VISTA NET $689,384 SECURED VALUATION GROSS $213,751,555 HOMEOWNERS EXEMPTION $5,810,000 KCWA ZN 7 DEBT NET $207,941,555 UNSECURED VALUATION GROSS $250,030 NET $250,030 PANAMA 2002 REF KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $233 NET $233 TOTAL * KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $1,406,187 PAGE 28

37 PANAMA - BUENA VISTA PANAMA - BUENA VISTA SECURED VALUATION GROSS $46,657,073 HOMEOWNERS EXEMPTION $1,092,000 NET $45,565,073 UNSECURED VALUATION GROSS $23,950 NET $23,950 TOTAL * KCWA ZN 7 DEBT PANAMA - BUENA VISTA SECURED VALUATION GROSS $47,164,959 HOMEOWNERS EXEMPTION $1,036,000 PANAMA 2002 REF NET $46,128,959 UNSECURED VALUATION GROSS $63,200 NET $63,200 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $72,206,085 HOMEOWNERS EXEMPTION $1,687,000 NET $70,519,085 UNSECURED VALUATION GROSS $136,724 NET $136,724 TOTAL * KCWA ZN 7 DEBT PANAMA - BUENA VISTA SECURED VALUATION GROSS $55,409,688 HOMEOWNERS EXEMPTION $973,000 PANAMA 2002 REF NET $54,436,688 UNSECURED VALUATION GROSS $145,583 NET $145,583 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $73,004,867 HOMEOWNERS EXEMPTION $1,897,000 NET $71,107,867 UNSECURED VALUATION GROSS $58,740 NET $58,740 TOTAL * KCWA ZN 7 DEBT PANAMA 2002 REF PAGE 29

38 PANAMA - BUENA VISTA PANAMA - BUENA VISTA SECURED VALUATION GROSS $130,785,401 HOMEOWNERS EXEMPTION $1,652,000 NET $129,133,401 TOTAL * UNSECURED VALUATION GROSS $204,079 NET $204, PANAMA - BUENA VISTA SECURED VALUATION GROSS $62,873,722 KCWA ZN 7 DEBT HOMEOWNERS EXEMPTION $518,000 NET $62,355,722 UNSECURED VALUATION GROSS $326,661 PANAMA 2002 REF NET $326,661 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $51,272,359 HOMEOWNERS EXEMPTION $252,000 NET $51,020,359 TOTAL * KCWA ZN 7 DEBT PANAMA - BUENA VISTA SECURED VALUATION GROSS $45,679,325 NET $45,679,325 PANAMA 2002 REF UNSECURED VALUATION GROSS $8,535,599 NET $8,535,599 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * PANAMA - BUENA VISTA SECURED VALUATION GROSS $10,263,483 HOMEOWNERS EXEMPTION $315,000 NET $9,948,483 UNSECURED VALUATION GROSS $42,600 TOTAL * NET $42,600 KCWA ZN 7 DEBT PANAMA 2002 REF PAGE 30

39 PANAMA - BUENA VISTA BAKERSFIELD INSIDE SECURED VALUATION GROSS $230,278,507 NET $230,278,507 UNSECURED VALUATION GROSS $31,231,673 NET $31,231,673 TOTAL * KCWA ZN 7 DEBT BAKERSFIELD INSIDE SECURED VALUATION GROSS $53,902 PANAMA 2002 REF NET $53,902 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $358,369 NET $358,369 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BAKERSFIELD INSIDE BKFLD SCH 93 RFD SECURED VALUATION GROSS $854 BKFLD SCH 2006-A NET $854 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $42,267,172 HOMEOWNERS EXEMPTION $665,000 NET $41,602,172 UNSECURED VALUATION GROSS $75,900 NET $75,900 TOTAL * KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 31

40 BAKERSFIELD INSIDE BAKERSFIELD INSIDE SECURED VALUATION GROSS $3,286,725 NET $3,286,725 KCWA ZN 7 DEBT TOTAL * BAKERSFIELD INSIDE BKFLD REFND 89C&D SECURED VALUATION GROSS $121,732 BKFLD SCH 93 RFD HOMEOWNERS EXEMPTION $7,000 BKFLD SCH 2006-A NET $114,732 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A TOTAL * PANAMA - BUENA VISTA ANX SECURED VALUATION GROSS $57,673,494 HOMEOWNERS EXEMPTION $1,561,000 NET $56,112,494 UNSECURED VALUATION GROSS $69,470 NET $69,470 TOTAL * KCWA ZN 7 DEBT BAKERSFIELD INSIDE SECURED VALUATION GROSS $267,266 NET $267,266 UNSECURED VALUATION GROSS $45,427 NET $45,427 KCWA ZN 7 DEBT BKFLD REFND 89C&D BKFLD SCH 93 RFD TOTAL * BKFLD SCH 2006-A BAKERSFIELD INSIDE SECURED VALUATION GROSS $14,859,675 NET $14,859,675 UNSECURED VALUATION GROSS $281,967 NET $281,967 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD BKFLD SCH 2006-A PAGE 32

41 BAKERSFIELD INSIDE BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $52,156,195 HOMEOWNERS EXEMPTION $1,799,000 NET $50,357,195 UNSECURED VALUATION GROSS $680,180 NET $680,180 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D BKFLD SCH 93 RFD PANAMA - BUENA VISTA BKFLD SCH 2006-A SECURED VALUATION GROSS $8,012,029 HOMEOWNERS EXEMPTION $308,000 NET $7,704,029 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE SECURED VALUATION GROSS $422,131 NET $422,131 KCWA ZN 7 DEBT TOTAL * BKFLD REFND 89C&D PANAMA - BUENA VISTA BKFLD SCH 93 RFD SECURED VALUATION GROSS $9,540,817 BKFLD SCH 2006-A HOMEOWNERS EXEMPTION $189,000 NET $9,351,817 UNSECURED VALUATION GROSS $965,798 NET $965,798 KCWA ZN 7 DEBT PANAMA 2002 REF TOTAL * BAKERSFIELD INSIDE-BEARDSLEY SECURED VALUATION GROSS $10,575,916 NET $10,575,916 UNSECURED VALUATION GROSS $497,816 NET $497,816 KCWA ZN 7 DEBT TOTAL * BEARDSLEY 2000A BEARDSLEY 2000B BEARDSLEY 2006A BEARDSLEY RF BEARDSLEY 2006B PAGE 33