Understanding the Impact of a Countywide. in Los Angeles

Transcription

1 Understanding the Impact of a Countywide Parks Parcel Tax in Los Angeles

2 The California Tax Foundation (Foundation) is dedicated to serving the public through education and research. Founded in 1980 by the California Taxpayers Association (CalTax), the Foundation seeks to improve public policy through thoughtful and independent non-partisan research. Since 1980, the Foundation has won several national research awards, and been recognized for its research excellence. The Foundation is a 501(c)3 not-for-profit organization funded through grants and generous donations from taxpayers. While established by CalTax, it is its own separate entity. It does not take or support positions on any ballot measures or on any local, state, or federal legislation, nor does it endorse, support, or oppose any political parties or candidates for public office. For more information about the Foundation, visit California Tax Foundation 1215 K Street, Suite 1250 Sacramento, CA foundation@caltax.org 2016 California Tax Foundation. All rights reserved.

3 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES Los Angeles County is developing a proposal to ask voters in November to increase property taxes by up to $250 million each year, via a tax on every parcel in the county. Although the tax is promoted as a way for the public to support parks, open space and recreational facilities, it has been designed in a manner that is fundamentally unfair, requiring some communities to pay significantly more for parks than others. Under the proposal, some wealthy communities (with higher property values) would pay less than low-income communities. For example, Manhattan Beach, Malibu, Redondo Beach, Rancho Palos Verdes and Diamond Bar are among the cities with the top 20 highest assessed values in the county, yet communities with lower assessed values -- including Compton, Downey, Inglewood, Lancaster, Pomona and West Covina would pay a greater share of the proposed tax (see Figure 1 and Table 1). As will be evident from the discussion of this report, policymakers need to thoughtfully consider a number of issues that arise when imposing nonuniform square footage taxes. A more uniform and proportional tax would create a more equitable and FIGURE 1 WHO WOULD PAY THE TAX? Most of the revenue generated by the proposed tax would come from properties in the City of Los Angeles. The average share of the tax paid by all cities / neighborhoods is 0.4 percent. All Other Communities, 47.4% City of Los Angeles, 38.7% Long Beach, 3.8% Santa Clarita, 2.2% Glendale, 2.1% Torrance, 2% Lancaster, 1.9% Pasadena, 1.9% Sources: 2015 Los Angeles County Assessment Roll 1

4 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES transparent tax. A uniform parcel tax avoids targeting certain taxpayers. A proportional tax provides a tangible benefit for community residents when they see local projects being funded by their local parcel tax dollars. In 2014, the California Tax Foundation released an in-depth study, Piecing Together California s Parcel Taxes, which identified parcel tax trends and areas where the tax s structure needed improvement. The report found that the parcel tax has become a fragmented source of revenue, with no centralized structure, marginal oversight, and little, if any accountability. When viewing the proposed Los Angeles County tax in light of the policy recommendations of the 2014 report, it is clear that the proposal could have been designed in a manner that avoided many of the policy pitfalls often associated with parcel taxes. This report was prepared to analyze the impact of the proposal utilizing data from the Los Angeles County Assessor s Office. Among our findings: Based on the draft language of the proposal (see Appendix One), more than 5.07 billion square feet of improvements may be subject to the tax (the proposal includes a number of exemptions see our methodology section below for additional detail). Because the proposal is not uniform, it would impose a much greater cost on business and non-homeowner property owners than homeowners 64 percent of the tax would be paid by businesses and other non-homeowner properties, while homeowners would pay 36 percent of the tax (see Figure 2). At a rate of $0.03 per square foot, homeowners would pay $55.42 million and owners of business properties would pay $96.81 million. A tax of $0.03 per square foot would cost taxpayers $ million each year, while a tax at $0.05 per square foot would cost FIGURE 2 IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS Business and non-homeowner property owners would pay most of the proposed parcel tax. If the parcel tax is levied at a rate of $0.03 per improved square foot, homeowners would pay approximately $55.4 million, and business and nonhomeowner property owners would pay $96.8 million. Property, 36 percent Business and Non- Property, 64 percent Source: Appendix II 2

5 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES TABLE 1 RANKING OF COMMUNITIES PAYING THE LARGEST SHARE OF THE PARCEL TAX, COMPARED TO HIGHEST ASSESSED VALUE Cities / Neighborhoods Assessed Value of Parcels Subject to Tax (in Billions) Estimated Share of Parcel Tax Paid (County Avg. is 0.4%) Assessed Value Ranking Parcel Tax Ranking Los Angeles $ % 1 1 Long Beach $ % 2 2 Santa Clarita $ % 8 3 Glendale $ % 6 4 Torrance $ % 7 5 Lancaster $ % 17 6 Pasadena $ % 5 7 Palmdale $ % 16 8 Whittier $ % 12 9 Santa Monica $ % 3 10 Burbank $ % 9 11 Carson $ % Pomona $ % Compton $ % West Covina $ % Beverly Hills $ % 4 16 Arcadia $ % Downey $ % Inglewood $ % Redondo Beach $ % Cerritos $ % La Puente $ % Covina $ % Diamond Bar $ % Lakewood $ % Gardena $ % Hawthorne $ % Alhambra $ % Rancho Palos Verdes $ % Norwalk $ % Manhattan Beach $ % Glendora $ % Monterey Park $ % West Hollywood $ % El Monte $ % Source: 2015 Los Angeles County Assessment Roll

6 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES taxpayers about $250 million each year. Each one-cent rate increase would cost taxpayers about $50 million more. More than 38 percent of the tax would be paid by property owners in the City of Los Angeles. Methodology This report utilizes data recorded on the 2015 Los Angeles County secured property tax roll, including assessed values, property use codes and square footage. We reviewed only property likely to be subject to the proposed tax. Specifically, the proposal exempts the square footage of improvements used for parking. As such, we excluded parcels that have a parking structure use code, including commercial parking lot structures (use code 2700) and industrial parking lot structures (3800). The proposal also states that the tax would be applied using the same laws and procedures of the secured ad valorem property tax roll meaning most education, nonprofit, religious and government property would be exempt. For purposes of calculating the impact of this proposal, places of religious worship (use code 7100) and government property (use code 8800) were excluded. Other institutional property (use code 7000 series), such as hospitals and private schools, were included in the report because these properties may be taxable in some cases. This report also analyzes the impact of the tax on business and homeowner property. For purposes of this report, homeowner property refers to owneroccupied residential properties where the owner has claimed the homeowners exemption, and business property is all other property, including investor-owned residential, vacation homes, apartments, commercial and industrial properties. BACKGROUND Since 1990, the Los Angeles County Parks and Recreation District has imposed two property assessments that together generate approximately $80 million in revenue annually. One of the assessments expired last year, and the second is scheduled to expire on June 30, The two taxes were imposed on a flat-rate basis, costing property owners $34 per parcel annually. Los Angeles property owners currently pay two square-footage based parcel taxes, which fund the county s health services department and fire department. The Trauma, Emergency and Bioterrorism Response Tax was approved by voters in 2003, and contains no sunset. Originally imposed at a rate of $0.03 per square foot, the trauma tax has since been increased to account for inflation, and is more than $0.04 per square foot (the tax uses a similar inflation index as the proposed parks parcel tax). The Los Angeles County Fire Department parcel tax, approved by voters in 1997 with no sunset date, is imposed at a rate that varies significantly by parcel type and improved square feet, with certain industrial and manufacturing properties paying the most. In addition to these parcel taxes, the California Tax Foundation s Center for Special Taxes, which tracks parcel taxes throughout the state, found that Los Angeles property owners also pay parcel taxes to 24 cities, 22 school districts, one library district, one water district, the county library, and the Mountains Recreation and Conservation Authority. For some properties, the aggregate amount collected in parcel taxes exceeds ad valorem property taxes. Passage of Proposition 13 allowed local governments to impose special taxes on real property, as long as the tax is not based on the value of the property. These special taxes cannot be imposed unless approved by at least two-thirds of the voters. Parcel taxes are a type of special tax where a parcel --a section of land identified by a number assigned by the county assessor -- is taxed. Parcels can vary greatly in size, and in some cases a home or business can sit on more than one parcel. Section 2307 of California s Government Code authorizes each county board of supervisors to impose a special tax (subject to voter approval), but requires the tax to be uniform. As discussed in the next section of this report, the proposed tax is not imposed in a uniform manner. In the Los Angeles County Regional Park and Open Space District s assessment needs report, 4

7 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES the district identified $21.5 billion in funding needs, including $12 billion in deferred maintenance costs. Object needs assessments are commonly used to determine what needs exist by providing a systematic evaluation of all existing programs and capabilities. To distinguish needs from wants an evaluation typically has clear, transparent and accountable guidelines. As noted by the county s May 3 letter to the board of supervisors, the primary goal of the Needs Assessment was to quantify the magnitude of the need for parks and recreational facilities and determine the potential costs of meeting that need. The report was prepared with input from park stakeholders, including representatives from cities, lobbying groups, and community members. PROVISIONS OF THE TAX The proposal seeks to impose a tax on all parcels located within Los Angeles County, at a rate that would vary based on square footage of all assessable buildings and structures on the land, known as improvements. Revenue would fund park, recreation and open space facilities and programs administered by the Los Angeles County Regional Park and Open Space District. As of this writing, the proposal is not yet finalized, and the rate has not been determined. The Los Angeles County Board of Supervisors is scheduled to meet June 21 to consider placing the measure before voters on the November 8 ballot. Provisions of the proposal include: Parcel Tax Increase. Proposes a tax increase on locally assessed secured parcels in Los Angeles County in a yet-to-be determined amount, ranging from $0.03 to $0.05 per square foot of structural improvements. Effective Dates. The tax would be imposed for a 35-year period, July 1, 2017, through June 30, Annual Increases. The proposal authorizes the Board of Supervisors to increase the rate annually by an amount not to exceed the Western Urban Consumer Price Index, beginning July 1, Payers of the Tax. The draft proposal specifies that the tax is imposed upon all improved parcels located within the County of Los Angeles. The proposal also includes language that applies the same laws and collection procedures that apply to the collection of locally assessed ad valorem property taxes. Possessory interests also will be taxed, based on the amount of the privately held structural improvements. Exemptions. Improvements used for parking would be exempt, as would property owned and occupied by low-income seniors. Seniors and low-income property owners likely would have to apply for the exemption. Contiguous parcels may not be combined into a single parcel for purposes of taxation. Administrative Costs. The district may keep 8 percent of the revenue generated from the parcel tax for district operations, management, and other administrative functions. Ballot-Box Budgeting. After revneue is set aside for administrative costs, the proposal earmarks revenue from the tax in the following manner: 35 percent to communitybased park investments; 20 percent to safe parks, repairs and upgrades and healthy community urban greening; 20 percent to protecting open space, local water supply and watershed and beaches; and 20 percent to regional recreational facilities, trains and accessibility programs. The remaining 5 percent is earmarked to youth and veteran job training programs, including apprecenticeship placement for year olds and veterans for jobs in a park and recreation field. Funding for Nonprofits. Nonprofit and nongovernmental entities may apply for grants that would be awarded by the parks department. 5

8 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES TABLE 2 ESTIMATED ANNUAL REVENUE FROM PROPOSED TAX Type of Property Property $55,419,843 $73,893,124 $92,366,405 Business and Non- Property $96,809,716 $129,079,621 $161,349,526 Total for All Property Subject to Tax $152,229,559 $202,972,745 $253,715,931 Sources: Appendix I and Appendix II Issuance of Bonded Indebtedness. The proposal states the intention of the Board of Supervisors to issue bonds, with parcel taxes funding the repayment of those bonds. Appeals Process. The proposal authorizes the county parks department to establish an appeals process to remedy and correct potential errors. FISCAL IMPACT Estimating the revenue impact of this proposal is problematic, because the best available data contains inaccuracies. Each county assessor keeps records on the value of property in the county, as well as the square footage of each property s land and improvements. However, assessors have acknowledged that the square-footage data may not be accurate. The California Tax Foundation s 2014 parcel tax report noted: Local governments obtain square footage information from the county assessor s office, but because assessors do not require accurate square footage data to assess property (since a locally assessed property s value is derived from the purchase price of the property, or acquisition value), it is not uncommon for square footage data to be inaccurate. Improvement data is difficult to maintain, because structural modifications and new construction are reported by property owners, and may not be accurate. Based on the available data from the Los Angeles County Assessor s Office, the proposed tax could cost taxpayers more than $150 million if the tax were levied at $0.03 per square foot of improvement (see Table 2). Each additional onecent increase in the tax rate would cost taxpayers approximately $50 million more each year. If levied at a rate of $0.05 per square foot of improvement, the tax would cost taxpayers more than $250 million. These amounts would increase over time due to the inflation adjustment provision. It should be noted that a number of factors may affect revenue collections. The draft language of the proposal allows seniors and low-income property owners to obtain an exemption. In many cases where parcel tax exemptions apply, many property owners fail to claim the exemption because they either are unaware that the exemption exists, or they may be unable to file the proper documentation. In some cases, property owners must annually re-apply for a senior exemption to certify that they continue to meet the age requirements a process that has been criticized as unnecessary, given that property owners will never get younger over time. Such requirements can be difficult for some seniors. The estimate provided in Table 2 does not take into account whether seniors would claim the exemption included in the proposal. A major issue for policymakers and the public to consider is proportionality. Most of this tax would 6

9 UNDERSTANDING THE IMPACT OF A COUNTYWIDE PARKS PARCEL TAX IN LOS ANGELES be paid by property owners who may not receive any services funded by the tax. For example, if 39 percent of the parcel tax is paid by property owners in the city of Los Angeles (see Figure 2), does that mean 39 percent of the revenue generated from the tax will be appropriated to parks in the city? At the time of this writing, no detailed expenditure plan identifying how the district seeks to appropriate each dollar raised from the tax was available for public review. CONCLUSION The proposed tax does not meet a number of the principles of sound tax policy identified in the CalTax Foundation s parcel tax report. While legislative or constitutional reform of the parcel tax is necessary, local government can be proactive when designing a parcel tax to include a number of sound policies: Uniform, Flat Rate. Local governments should use flat-rate parcel taxes, such as the existing levy imposed by the Los Angeles County Parks and Recreation District. Taxes based on square footage and other factors to account for a property s size and improvements take into consideration characteristics of a property s value. Since no value-based taxes can be imposed on property, other than the ad valorem property tax, such taxes should be avoided. The proposed tax is not a uniform tax. Sunset Dates. Parcel taxes should include a sunset date with a reasonable time limit that avoids requiring local governments to hold costly elections every several years, but allows property owners to reevaluate a tax regularly. The proposed tax includes a 35-year sunset date much longer than most parcel taxes identified by the CalTax s Foundation s Center for Special Taxes (an online directory of existing parcel taxes). Imposing a parcel tax for this length of time is necessary only when paying for bonded indebtedness. Standardized Tax Base. A parcel tax should be imposed on the broadest base possible, with few if any exemptions. While the proposed tax likely does not apply to property exempt from ad valorem property taxes, it does exempt parcels owned and occupied by seniors and low-income taxpayers. Tax Cap. A parcel tax should not cost more than the ad valorem tax. It is possible that the proposed tax would result in some taxpayers paying more in parcel taxes than ad valorem taxes. A statutory or constitutional change could provide a tax cap. Oversight. The proposed tax provides for the establishment of a citizens oversight committee to review all special tax expenditures, review independent audits, and publish a report on the appropriations of tax revenue. Based on our report, the proposed tax may meet the necessary oversight principles if the committee is truly independent and if members engage in thoughtful analysis. If the proposal is placed before voters in November, two issues must be considered by policymakers and the public the accuracy of square footage data, and the proportionality of the tax. The average share of the tax paid by communities in Los Angeles County is 0.4 percent of the total tax. Yet, for communities such as Burbank, Carson and Santa Monica, whose share of the tax is about 1.4 percent each, it is unclear from the draft language of the proposal whether they will receive 1.4 percent of the revenue generated from the tax for their community parks. The Los Angeles County Board of Supervisors has time to revise the draft language of the parcel tax, and in doing so, could address the proportionality issue and other design concerns of the tax. Continued, thoughtful policy analysis will ensure that Los Angeles parks receive sufficient funding, and that the residents of Los Angeles can have confidence that the taxes they pay are equitable. 7

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11 APPENDICES

12 APPENDIX I ESTIMATED TOTAL ANNUAL REVENUE FROM PROPOSED PARCEL TAX City / Neighborhood Feet Non- Total Sq. Ft. Total Tax Revenue Sq. Ft. Sq. Ft. ACTON 3,235,407 2,409,077 5,644,484 $169,335 $225,779 $282,224 AGOURA 1,078, ,270 1,891,211 $56,736 $75,648 $94,561 AGOURA HILLS 10,486,531 8,095,163 18,581,694 $557,451 $743,268 $929,085 AGUA DULCE 1,308, ,254 2,303,137 $69,094 $92,125 $115,157 ALHAMBRA 13,348,771 22,749,668 36,098,439 $1,082,953 $1,443,938 $1,804,922 ALONDRA 0 2,197 2,197 $66 $88 $110 ALPINE BUTTE 0 5,860 5,860 $176 $234 $293 ALTADENA 12,230,117 7,573,355 19,803,472 $594,104 $792,139 $990,174 ANAVERDE 2,433 1,949 4,382 $131 $175 $219 ANTELOPE ACRES 60, , ,840 $6,145 $8,194 $10,242 ARCADIA 23,970,659 25,270,075 49,240,734 $1,477,222 $1,969,629 $2,462,037 ARLETA 1,778 21,503 23,281 $698 $931 $1,164 ARTESIA 2,731,127 3,845,528 6,576,655 $197,300 $263,066 $328,833 ATHENS 7,521 20,965 28,486 $855 $1,139 $1,424 AVALON 359,683 1,692,792 2,052,475 $61,574 $82,099 $102,624 AVOCADO HEIGHTS 2, ,298 $69 $92 $115 AZUSA 8,249,037 15,859,798 24,108,835 $723,265 $964,353 $1,205,442 BALDWIN HILLS $15 $20 $25 BALDWIN PARK 8,864,647 14,037,353 22,902,000 $687,060 $916,080 $1,145,100 BASSETT 87,795 88, ,601 $5,298 $7,064 $8,830 BEL AIR 0 11,073 11,073 $332 $443 $554 BELL 1,485,846 5,357,187 6,843,033 $205,291 $273,721 $342,152 BELL GARDENS 888,142 3,920,486 4,808,628 $144,259 $192,345 $240,431 BELLFLOWER 7,886,722 14,912,454 22,799,176 $683,975 $911,967 $1,139,959 BEVERLY HILLS 15,731,641 35,137,585 50,869,226 $1,526,077 $2,034,769 $2,543,461 BLACK BUTTE ,690 12,650 $380 $506 $633 BRADBURY 672, ,876 1,378,498 $41,355 $55,140 $68,925 BRENTWOOD 7,958 20,878 28,836 $865 $1,153 $1,442 BURBANK 22,642,987 46,538,578 69,181,565 $2,075,447 $2,767,263 $3,459,078 BUTTE VALLEY 580 8,696 9,276 $278 $371 $464 CALABASAS 15,190,833 12,394,607 27,585,440 $827,563 $1,103,418 $1,379,272 CALABASAS HILLS 3,914 87,072 90,986 $2,730 $3,639 $4,549 CALICHE 2,937 1,850 4,787 $144 $191 $239 CANOGA PARK 204, ,241 1,144,370 $34,331 $45,775 $57,219 CANYON COUNTRY 3,612,396 3,367,406 6,979,802 $209,394 $279,192 $348,990 CARSON 18,672,973 50,321,624 68,994,597 $2,069,838 $2,759,784 $3,449,730 CASTAIC 6,812,219 6,976,689 13,788,908 $413,667 $551,556 $689,445 CENTURY CITY 0 808, ,626 $24,259 $32,345 $40,431 CERRITOS 19,182,885 21,349,245 40,532,130 $1,215,964 $1,621,285 $2,026,607 CHARTER OAK 39,081 57,973 97,054 $2,912 $3,882 $4,853 CHATSWORTH 1,191,187 2,940,251 4,131,438 $123,943 $165,258 $206,572

13 APPENDIX I ESTIMATED TOTAL ANNUAL REVENUE FROM PROPOSED PARCEL TAX City / Neighborhood Feet Non- Feet Total Feet Total Tax Revenue CHATSWORTH LAKE 0 1,647 1,647 $49 $66 $82 CHINO HILLS 0 3,210 3,210 $96 $128 $161 CITY TERRACE 867 1,410 2,277 $68 $91 $114 CLAREMONT 12,770,115 10,118,939 22,889,054 $686,672 $915,562 $1,144,453 COMMERCE (CITY OF) 1,208,611 21,134,394 22,343,005 $670,290 $893,720 $1,117,150 COMPTON 13,177,542 39,475,532 52,653,074 $1,579,592 $2,106,123 $2,632,654 CORNELL 36,833 54,094 90,927 $2,728 $3,637 $4,546 COVINA 17,236,476 21,634,070 38,870,546 $1,166,116 $1,554,822 $1,943,527 CRYSTALAIRE 4,033 4,041 8,074 $242 $323 $404 CUDAHY 448,448 2,128,760 2,577,208 $77,316 $103,088 $128,860 CULVER CITY 10,404,904 18,583,990 28,988,894 $869,667 $1,159,556 $1,449,445 CYPRESS 1,857 2,522 4,379 $131 $175 $219 DEL AIRE 0 1,450 1,450 $44 $58 $73 DEL SUR 4,927 29,029 33,956 $1,019 $1,358 $1,698 DIAMOND BAR 21,250,567 17,114,188 38,364,755 $1,150,943 $1,534,590 $1,918,238 DOMINGUEZ 0 1,709,021 1,709,021 $51,271 $68,361 $85,451 DOMINGUEZ HILLS 0 324, ,119 $9,724 $12,965 $16,206 DOWNEY 18,889,280 29,969,343 48,858,623 $1,465,759 $1,954,345 $2,442,931 DUARTE 5,316,445 6,196,390 11,512,835 $345,385 $460,513 $575,642 EAST LOS ANGELES 59, , ,867 $8,636 $11,515 $14,393 EAST RANCHO DOMINGUEZ 0 5,987 5,987 $180 $239 $299 EL MONTE 10,811,246 18,195,226 29,006,472 $870,194 $1,160,259 $1,450,324 EL SEGUNDO 4,040,393 15,592,142 19,632,535 $588,976 $785,301 $981,627 ENCINO 170, , ,911 $25,767 $34,356 $42,946 FAIR OAKS RANCH 55,916 76, ,629 $3,979 $5,305 $6,631 FAIRMONT 19,207 76,901 96,108 $2,883 $3,844 $4,805 FERNWOOD 5,845 8,881 14,726 $442 $589 $736 FIRESTONE 1,410 1,208 2,618 $79 $105 $131 FLORENCE 4,560 8,060 12,620 $379 $505 $631 FOOTHILL 0 8,916 8,916 $267 $357 $446 FREMONT 0 2,151 2,151 $65 $86 $108 GARDENA 10,475,362 27,542,433 38,017,795 $1,140,534 $1,520,712 $1,900,890 GLASSELL PARK 0 1,820 1,820 $55 $73 $91 GLENDALE 35,506,231 70,043, ,549,236 $3,166,477 $4,221,969 $5,277,462 GLENDORA 16,045,677 14,640,635 30,686,312 $920,589 $1,227,452 $1,534,316 GORMAN 12,261 55,215 67,476 $2,024 $2,699 $3,374 GRANADA HILLS 297, ,551 1,126,031 $33,781 $45,041 $56,302 GREEN VALLEY 27,400 49,811 77,211 $2,316 $3,088 $3,861 HACIENDA HEIGHTS 14,354,351 9,347,840 23,702,191 $711,066 $948,088 $1,185,110 HARBOR CITY 1,431,742 1,475,632 2,907,374 $87,221 $116,295 $145,369

14 APPENDIX I ESTIMATED TOTAL ANNUAL REVENUE FROM PROPOSED PARCEL TAX City / Neighborhood Feet Non- Feet Total Feet Total Tax Revenue HAWAIIAN GARDENS 828,198 2,651,987 3,480,185 $104,406 $139,207 $174,009 HAWTHORNE 9,506,816 26,770,764 36,277,580 $1,088,327 $1,451,103 $1,813,879 HERMOSA BEACH 5,918,958 7,612,644 13,531,602 $405,948 $541,264 $676,580 HIDDEN HILLS 1,752,354 1,503,326 3,255,680 $97,670 $130,227 $162,784 HI VISTA 0 10,132 10,132 $304 $405 $507 HOLIDAY VALLEY 20,665 8,297 28,962 $869 $1,158 $1,448 HOLLYWOOD 8,290 1,092,742 1,101,032 $33,031 $44,041 $55,052 HOWARD 1, ,917 $58 $77 $96 HUGHES 3, ,756 $113 $150 $188 HUNTINGTON 1, ,196 $36 $48 $60 HUNTINGTON PARK 3,995,286 13,520,396 17,515,682 $525,470 $700,627 $875,784 INDUSTRY (CITY OF) 35,336 39,036,944 39,072,280 $1,172,168 $1,562,891 $1,953,614 INGLEWOOD 13,560,451 33,132,265 46,692,716 $1,400,781 $1,867,709 $2,334,636 IRWINDALE 251,866 6,710,014 6,961,880 $208,856 $278,475 $348,094 JUNIPER HILLS 93,375 95, ,251 $5,678 $7,570 $9,463 KAGEL CANYON 23,484 29,285 52,769 $1,583 $2,111 $2,638 LA CAÑADA FLINTRIDGE 12,729,120 6,754,511 19,483,631 $584,509 $779,345 $974,182 LA CRESCENTA 5,243,580 3,259,836 8,503,416 $255,102 $340,137 $425,171 LA HABRA 319, , ,851 $13,376 $17,834 $22,293 LA HABRA HEIGHTS 3,523,271 1,951,796 5,475,067 $164,252 $219,003 $273,753 LA MIRADA 13,618,189 15,063,807 28,681,996 $860,460 $1,147,280 $1,434,100 LA PALMA 0 1,934 1,934 $58 $77 $97 LA PUENTE 17,753,348 21,527,560 39,280,908 $1,178,427 $1,571,236 $1,964,045 LA VERNE 10,719,697 9,324,467 20,044,164 $601,325 $801,767 $1,002,208 LADERA HEIGHTS 1, ,445 $43 $58 $72 LAKE BALBOA 1,310 1,641 2,951 $89 $118 $148 LAKE ELIZABETH 389, , ,015 $24,150 $32,201 $40,251 LAKE HUGHES 275, , ,565 $19,637 $26,183 $32,728 LAKE LOS ANGELES 859,797 1,422,960 2,282,757 $68,483 $91,310 $114,138 LAKE VIEW TERRACE 15,809 86, ,726 $3,082 $4,109 $5,136 LAKEWOOD 20,347,851 17,828,576 38,176,427 $1,145,293 $1,527,057 $1,908,821 LANCASTER 34,675,025 61,486,137 96,161,162 $2,884,835 $3,846,446 $4,808,058 LANCASTER (LAKE LOS ANGELES) 1,824 4,237 6,061 $182 $242 $303 LAWNDALE 2,977,597 5,613,180 8,590,777 $257,723 $343,631 $429,539 LEBEC 10,636 6,741 17,377 $521 $695 $869 LENNOX 246, , ,138 $16,744 $22,326 $27,907 LEONA VALLEY 606, ,957 1,078,166 $32,345 $43,127 $53,908 LITTLEROCK 2,211,033 3,228,869 5,439,902 $163,197 $217,596 $271,995 LLANO 336, , ,972 $23,459 $31,279 $39,099 LOMITA 3,995,557 4,527,852 8,523,409 $255,702 $340,936 $426,170

15 APPENDIX I ESTIMATED TOTAL ANNUAL REVENUE FROM PROPOSED PARCEL TAX City / Neighborhood Feet Non- Feet Total Feet Total Tax Revenue LONG BEACH 69,928, ,306, ,234,910 $5,767,047 $7,689,396 $9,611,746 LOS ANGELES 633,537,685 1,331,771,153 1,965,308,838 $58,959,265 $78,612,354 $98,265,442 LYNWOOD 4,952,335 10,272,032 15,224,367 $456,731 $608,975 $761,218 MALIBU 7,981,004 12,247,798 20,228,802 $606,864 $809,152 $1,011,440 MALIBU LAKE 2,049 1,771 3,820 $115 $153 $191 MALIBU VISTA 2,558 2,558 $77 $102 $128 MANHATTAN BEACH 17,376,114 13,353,517 30,729,631 $921,889 $1,229,185 $1,536,482 MARINA DEL REY 528,598 1,909,361 2,437,959 $73,139 $97,518 $121,898 MAYWOOD 1,068,564 3,135,308 4,203,872 $126,116 $168,155 $210,194 MISSION HILLS 21,027 28,309 49,336 $1,480 $1,973 $2,467 MONROVIA 8,606,301 13,818,511 22,424,812 $672,744 $896,992 $1,121,241 MONTE NIDO 26,030 9,651 35,681 $1,070 $1,427 $1,784 MONTEBELLO 10,412,054 16,613,399 27,025,453 $810,764 $1,081,018 $1,351,273 MONTEREY PARK 14,328,908 15,611,391 29,940,299 $898,209 $1,197,612 $1,497,015 MONTROSE 854,299 1,565,488 2,419,787 $72,594 $96,791 $120,989 MT BALDY 20,584 33,748 54,332 $1,630 $2,173 $2,717 MT GLEASON 0 16,202 16,202 $486 $648 $810 MT WATERMAN 1,872 25,219 27,091 $813 $1,084 $1,355 NEENACH 1,760 1,484 3,244 $97 $130 $162 NEWHALL 803, ,888 1,767,003 $53,010 $70,680 $88,350 NORTH HILLS 125, , ,400 $12,162 $16,216 $20,270 NORTH HOLLYWOOD 250,380 2,650,160 2,900,540 $87,016 $116,022 $145,027 NORTH SAN GABRIEL 2, ,946 $88 $118 $147 NORTH WHITTIER 1,343 1,699 3,042 $91 $122 $152 NORTHRIDGE 2,263,637 4,136,044 6,399,681 $191,990 $255,987 $319,984 NORWALK 14,620,319 20,718,282 35,338,601 $1,060,158 $1,413,544 $1,766,930 PACIFIC PALISADES 321, , ,403 $19,632 $26,176 $32,720 PACOIMA 162, , ,880 $29,996 $39,995 $49,994 PALMDALE 36,885,159 58,506,847 95,392,006 $2,861,760 $3,815,680 $4,769,600 PALOS VERDES ESTATES 10,584,896 5,224,061 15,808,957 $474,269 $632,358 $790,448 PALOS VERDES PENINSULA 980, ,513 1,510,343 $45,310 $60,414 $75,517 PANORAMA CITY 33, , ,264 $11,378 $15,171 $18,963 PARAMOUNT 3,398,979 14,038,942 17,437,921 $523,138 $697,517 $871,896 PASADENA 37,782,535 58,123,316 95,905,851 $2,877,176 $3,836,234 $4,795,293 PEARBLOSSOM 453, ,735 1,043,876 $31,316 $41,755 $52,194 PHILLIPS RANCH 1,537 1,537 $46 $61 $77 PICO RIVERA 10,177,426 16,275,838 26,453,264 $793,598 $1,058,131 $1,322,663 PLAYA DEL REY 191, , ,641 $14,839 $19,786 $24,732 PLAYA VISTA 1,366,203 1,951,689 3,317,892 $99,537 $132,716 $165,895 POMONA 18,765,376 43,456,343 62,221,719 $1,866,652 $2,488,869 $3,111,086

16 APPENDIX I ESTIMATED TOTAL ANNUAL REVENUE FROM PROPOSED PARCEL TAX City / Neighborhood Feet Non- Feet Total Feet Total Tax Revenue PORTER RANCH 133, , ,903 $9,717 $12,956 $16,195 QUARTZ HILL 2,533,127 2,368,603 4,901,730 $147,052 $196,069 $245,087 RANCHO DOMINGUEZ 0 5,372,519 5,372,519 $161,176 $214,901 $268,626 RANCHO PALOS VERDES 24,025,911 11,917,372 35,943,283 $1,078,298 $1,437,731 $1,797,164 REDMAN 2,061 5,378 7,439 $223 $298 $372 REDONDO BEACH 20,411,394 22,696,060 43,107,454 $1,293,224 $1,724,298 $2,155,373 RESEDA 140, , ,496 $20,745 $27,660 $34,575 ROLLING HILLS ESTATES 7,243,417 4,308,388 11,551,805 $346,554 $462,072 $577,590 ROOSEVELT 6,721 18,557 25,278 $758 $1,011 $1,264 ROSAMOND 1,415 2,949 4,364 $131 $175 $218 ROSEMEAD 7,921,791 8,528,821 16,450,612 $493,518 $658,024 $822,531 ROSEWOOD 1,996 2,035 4,031 $121 $161 $202 ROWLAND HEIGHTS 11,492,630 8,330,398 19,823,028 $594,691 $792,921 $991,151 SAN DIMAS 10,945,261 12,442,335 23,387,596 $701,628 $935,504 $1,169,380 SAN FERNANDO 2,710,115 7,729,746 10,439,861 $313,196 $417,594 $521,993 SAN GABRIEL 12,639,686 14,743,921 27,383,607 $821,508 $1,095,344 $1,369,180 SAN MARINO 8,626,225 5,065,581 13,691,806 $410,754 $547,672 $684,590 SAN PEDRO 649,848 3,791,724 4,441,572 $133,247 $177,663 $222,079 SANTA CLARITA 53,601,895 59,618, ,220,604 $3,396,618 $4,528,824 $5,661,030 SANTA FE SPRINGS 2,952,435 35,604,032 38,556,467 $1,156,694 $1,542,259 $1,927,823 SANTA MONICA 18,749,523 51,209,796 69,959,319 $2,098,780 $2,798,373 $3,497,966 SAUGUS 4,631,769 3,250,529 7,882,298 $236,469 $315,292 $394,115 SAWMILL MOUNTAIN 2,413 13,690 16,103 $483 $644 $805 SHADOW HILLS 18,264 19,559 37,823 $1,135 $1,513 $1,891 SHERMAN OAKS 244,182 1,908,919 2,153,101 $64,593 $86,124 $107,655 SIERRA MADRE 4,413,206 3,057,772 7,470,978 $224,129 $298,839 $373,549 SIGNAL HILL 2,415,316 6,204,061 8,619,377 $258,581 $344,775 $430,969 SILVER LAKE 0 2,376 2,376 $71 $95 $119 SIMI VALLEY 2,136 7,172 9,308 $279 $372 $465 SOUTH EL MONTE 1,782,875 10,155,254 11,938,129 $358,144 $477,525 $596,906 SOUTH GATE 7,381,358 16,225,786 23,607,144 $708,214 $944,286 $1,180,357 SOUTH PASADENA 7,594,069 8,337,095 15,931,164 $477,935 $637,247 $796,558 SOUTH SAN GABRIEL 959, ,510 1,554,993 $46,650 $62,200 $77,750 SOUTH WHITTIER 20,509 72,081 92,590 $2,778 $3,704 $4,630 STEVENSON RANCH 5,205,927 3,654,231 8,860,158 $265,805 $354,406 $443,008 STUDIO CITY 371,718 1,276,179 1,647,897 $49,437 $65,916 $82,395 SUN VALLEY 121, , ,390 $28,332 $37,776 $47,220 SUN VILLAGE 66, , ,526 $7,996 $10,661 $13,326 SUNLAND 61,369 85, ,908 $4,407 $5,876 $7,345 SYLMAR 1,079,908 1,909,664 2,989,572 $89,687 $119,583 $149,479

17 APPENDIX I ESTIMATED TOTAL ANNUAL REVENUE FROM PROPOSED PARCEL TAX City / Neighborhood Feet Non- Feet Total Feet Total Tax Revenue TARZANA 308, , ,456 $25,964 $34,618 $43,273 TEMPLE CITY 9,533,008 7,321,729 16,854,737 $505,642 $674,189 $842,737 TOLUCA LAKE 107, , ,090 $7,953 $10,604 $13,255 TOLUCA TERRACE 0 69,138 69,138 $2,074 $2,766 $3,457 TOPANGA 1,972,897 1,545,420 3,518,317 $105,550 $140,733 $175,916 TOPANGA CANYON 166, , ,794 $9,414 $12,552 $15,690 TORRANCE 45,012,861 56,179, ,192,277 $3,035,768 $4,047,691 $5,059,614 TUJUNGA 171, , ,578 $13,367 $17,823 $22,279 UNIVERSAL CITY 0 106, ,589 $3,198 $4,264 $5,329 VAL VERDE 424, , ,547 $27,136 $36,182 $45,227 VALENCIA 6,217,533 13,427,208 19,644,741 $589,342 $785,790 $982,237 VALINDA 1,317,461 1,110,410 2,427,871 $72,836 $97,115 $121,394 VALLEY GLEN 0 2,050 2,050 $62 $82 $103 VALLEY VILLAGE 79, , ,529 $19,006 $25,341 $31,676 VALYERMO 33,857 57,542 91,399 $2,742 $3,656 $4,570 VAN NUYS 161,716 2,280,021 2,441,737 $73,252 $97,669 $122,087 VENICE 656,497 1,017,252 1,673,749 $50,212 $66,950 $83,687 VERNON 2,716 18,070,627 18,073,343 $542,200 $722,934 $903,667 VIEW PARK 2,716 4,142 6,858 $206 $274 $343 WALNUT 14,305,572 10,512,684 24,818,256 $744,548 $992,730 $1,240,913 WALNUT PARK 146, , ,651 $9,050 $12,066 $15,083 WEST COMPTON 1, ,257 $38 $50 $63 WEST COVINA 25,306,847 26,997,032 52,303,879 $1,569,116 $2,092,155 $2,615,194 WEST HILLS 684, ,423 1,224,858 $36,746 $48,994 $61,243 WEST HOLLYWOOD 4,434,634 24,850,525 29,285,159 $878,555 $1,171,406 $1,464,258 WEST LOS ANGELES 23, , ,280 $4,358 $5,811 $7,264 WEST PALMDALE 0 5,907 5,907 $177 $236 $295 WESTCHESTER 0 22,206 22,206 $666 $888 $1,110 WESTHILLS 57,897 13,236 71,133 $2,134 $2,845 $3,557 WESTLAKE VILLAGE 5,415,663 5,279,264 10,694,927 $320,848 $427,797 $534,746 WESTRIDGE 14,458 12,913 27,371 $821 $1,095 $1,369 WHITE FENCE FARMS 1, ,015 $60 $81 $101 WHITTIER 37,669,780 42,175,788 79,845,568 $2,395,367 $3,193,823 $3,992,278 WHITTWOOD 0 22,068 22,068 $662 $883 $1,103 WILLOWBROOK 27, , ,469 $4,814 $6,419 $8,023 WILMINGTON 713,647 1,267,595 1,981,242 $59,437 $79,250 $99,062 WILSONIA 0 1,556 1,556 $47 $62 $78 WINDSOR HILLS 0 1,292 1,292 $39 $52 $65 WINNETKA 136, , ,948 $16,408 $21,878 $27,347 WOODLAND HILLS 977,207 3,428,852 4,406,059 $132,182 $176,242 $220,303 WRIGHTWOOD 76, , ,201 $5,646 $7,528 $9,410

18 APPENDIX II TAX IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS City / Neighborhood Parcels Tax Revenue Non- Parcels ACTON $97,062 $129,416 $161,770 $72,272 $96,363 $120,454 AGOURA $32,368 $43,158 $53,947 $24,368 $32,491 $40,614 AGOURA HILLS $314,596 $419,461 $524,327 $242,855 $323,807 $404,758 AGUA DULCE $39,266 $52,355 $65,444 $29,828 $39,770 $49,713 ALHAMBRA $400,463 $533,951 $667,439 $682,490 $909,987 $1,137,483 ALONDRA $0 $0 $0 $66 $88 $110 ALPINE BUTTE $0 $0 $0 $176 $234 $293 ALTADENA $366,904 $489,205 $611,506 $227,201 $302,934 $378,668 ANAVERDE $73 $97 $122 $58 $78 $97 ANTELOPE ACRES $1,805 $2,406 $3,008 $4,340 $5,787 $7,234 ARCADIA $719,120 $958,826 $1,198,533 $758,102 $1,010,803 $1,263,504 ARLETA $53 $71 $89 $645 $860 $1,075 ARTESIA $81,934 $109,245 $136,556 $115,366 $153,821 $192,276 ATHENS $226 $301 $376 $629 $839 $1,048 AVALON $10,790 $14,387 $17,984 $50,784 $67,712 $84,640 AVOCADO HEIGHTS $69 $92 $115 $0 $0 $0 AZUSA $247,471 $329,961 $412,452 $475,794 $634,392 $792,990 BALDWIN HILLS $0 $0 $0 $15 $20 $25 BALDWIN PARK $265,939 $354,586 $443,232 $421,121 $561,494 $701,868 BASSETT $2,634 $3,512 $4,390 $2,664 $3,552 $4,440 BEL AIR $0 $0 $0 $332 $443 $554 BELL $44,575 $59,434 $74,292 $160,716 $214,287 $267,859 BELL GARDENS $26,644 $35,526 $44,407 $117,615 $156,819 $196,024 BELLFLOWER $236,602 $315,469 $394,336 $447,374 $596,498 $745,623 BEVERLY HILLS $471,949 $629,266 $786,582 $1,054,128 $1,405,503 $1,756,879 BLACK BUTTE $29 $38 $48 $351 $468 $585 BRADBURY $20,179 $26,905 $33,631 $21,176 $28,235 $35,294 BRENTWOOD $239 $318 $398 $626 $835 $1,044 BURBANK $679,290 $905,719 $1,132,149 $1,396,157 $1,861,543 $2,326,929 BUTTE VALLEY $17 $23 $29 $261 $348 $435 CALABASAS $455,725 $607,633 $759,542 $371,838 $495,784 $619,730 CALABASAS HILLS $117 $157 $196 $2,612 $3,483 $4,354 CALICHE $88 $117 $147 $56 $74 $93 CANOGA PARK $6,124 $8,165 $10,206 $28,207 $37,610 $47,012 CANYON COUNTRY $108,372 $144,496 $180,620 $101,022 $134,696 $168,370 CARSON $560,189 $746,919 $933,649 $1,509,649 $2,012,865 $2,516,081 CASTAIC $204,367 $272,489 $340,611 $209,301 $279,068 $348,834 CENTURY CITY $0 $0 $0 $24,259 $32,345 $40,431 CERRITOS $575,487 $767,315 $959,144 $640,477 $853,970 $1,067,462 CHARTER OAK $1,172 $1,563 $1,954 $1,739 $2,319 $2,899 CHATSWORTH $35,736 $47,647 $59,559 $88,208 $117,610 $147,013

19 APPENDIX II TAX IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS City / Neighborhood Parcels Tax Revenue Non- Parcels CHATSWORTH LAKE $0 $0 $0 $49 $66 $82 CHINO HILLS $0 $0 $0 $96 $128 $161 CITY TERRACE $26 $35 $43 $42 $56 $71 CLAREMONT $383,103 $510,805 $638,506 $303,568 $404,758 $505,947 COMMERCE (CITY OF) $36,258 $48,344 $60,431 $634,032 $845,376 $1,056,720 COMPTON $395,326 $527,102 $658,877 $1,184,266 $1,579,021 $1,973,777 CORNELL $1,105 $1,473 $1,842 $1,623 $2,164 $2,705 COVINA $517,094 $689,459 $861,824 $649,022 $865,363 $1,081,704 CRYSTALAIRE $121 $161 $202 $121 $162 $202 CUDAHY $13,453 $17,938 $22,422 $63,863 $85,150 $106,438 CULVER CITY $312,147 $416,196 $520,245 $557,520 $743,360 $929,200 CYPRESS $56 $74 $93 $76 $101 $126 DEL AIRE $0 $0 $0 $44 $58 $73 DEL SUR $148 $197 $246 $871 $1,161 $1,451 DIAMOND BAR $637,517 $850,023 $1,062,528 $513,426 $684,568 $855,709 DOMINGUEZ $0 $0 $0 $51,271 $68,361 $85,451 DOMINGUEZ HILLS $0 $0 $0 $9,724 $12,965 $16,206 DOWNEY $566,678 $755,571 $944,464 $899,080 $1,198,774 $1,498,467 DUARTE $159,493 $212,658 $265,822 $185,892 $247,856 $309,820 EAST LOS ANGELES $1,787 $2,382 $2,978 $6,849 $9,133 $11,416 EAST RANCHO DOMINGUEZ $0 $0 $0 $180 $239 $299 EL MONTE $324,337 $432,450 $540,562 $545,857 $727,809 $909,761 EL SEGUNDO $121,212 $161,616 $202,020 $467,764 $623,686 $779,607 ENCINO $5,105 $6,807 $8,509 $20,662 $27,549 $34,436 FAIR OAKS RANCH $1,677 $2,237 $2,796 $2,301 $3,069 $3,836 FAIRMONT $576 $768 $960 $2,307 $3,076 $3,845 FERNWOOD $175 $234 $292 $266 $355 $444 FIRESTONE $42 $56 $71 $36 $48 $60 FLORENCE $137 $182 $228 $242 $322 $403 FOOTHILL $0 $0 $0 $267 $357 $446 FREMONT $0 $0 $0 $65 $86 $108 GARDENA $314,261 $419,014 $523,768 $826,273 $1,101,697 $1,377,122 GLASSELL PARK $0 $0 $0 $55 $73 $91 GLENDALE $1,065,187 $1,420,249 $1,775,312 $2,101,290 $2,801,720 $3,502,150 GLENDORA $481,370 $641,827 $802,284 $439,219 $585,625 $732,032 GORMAN $368 $490 $613 $1,656 $2,209 $2,761 GRANADA HILLS $8,924 $11,899 $14,874 $24,857 $33,142 $41,428 GREEN VALLEY $822 $1,096 $1,370 $1,494 $1,992 $2,491 HACIENDA HEIGHTS $430,631 $574,174 $717,718 $280,435 $373,914 $467,392 HARBOR CITY $42,952 $57,270 $71,587 $44,269 $59,025 $73,782

20 APPENDIX II TAX IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS City / Neighborhood Parcels Tax Revenue Non- Parcels HAWAIIAN GARDENS $24,846 $33,128 $41,410 $79,560 $106,079 $132,599 HAWTHORNE $285,204 $380,273 $475,341 $803,123 $1,070,831 $1,338,538 HERMOSA BEACH $177,569 $236,758 $295,948 $228,379 $304,506 $380,632 HIDDEN HILLS $52,571 $70,094 $87,618 $45,100 $60,133 $75,166 HI VISTA $0 $0 $0 $304 $405 $507 HOLIDAY VALLEY $620 $827 $1,033 $249 $332 $415 HOLLYWOOD $249 $332 $415 $32,782 $43,710 $54,637 HOWARD $58 $77 $96 $0 $0 $0 HUGHES $113 $150 $188 $0 $0 $0 HUNTINGTON $36 $48 $60 $0 $0 $0 HUNTINGTON PARK $119,859 $159,811 $199,764 $405,612 $540,816 $676,020 INDUSTRY (CITY OF) $1,060 $1,413 $1,767 $1,171,108 $1,561,478 $1,951,847 INGLEWOOD $406,814 $542,418 $678,023 $993,968 $1,325,291 $1,656,613 IRWINDALE $7,556 $10,075 $12,593 $201,300 $268,401 $335,501 JUNIPER HILLS $2,801 $3,735 $4,669 $2,876 $3,835 $4,794 KAGEL CANYON $705 $939 $1,174 $879 $1,171 $1,464 LA CAÑADA FLINTRIDGE $381,874 $509,165 $636,456 $202,635 $270,180 $337,726 LA CRESCENTA $157,307 $209,743 $262,179 $97,795 $130,393 $162,992 LA HABRA $9,579 $12,773 $15,966 $3,796 $5,061 $6,327 LA HABRA HEIGHTS $105,698 $140,931 $176,164 $58,554 $78,072 $97,590 LA MIRADA $408,546 $544,728 $680,909 $451,914 $602,552 $753,190 LA PALMA $0 $0 $0 $58 $77 $97 LA PUENTE $532,600 $710,134 $887,667 $645,827 $861,102 $1,076,378 LA VERNE $321,591 $428,788 $535,985 $279,734 $372,979 $466,223 LADERA HEIGHTS $43 $58 $72 $0 $0 $0 LAKE BALBOA $39 $52 $66 $49 $66 $82 LAKE ELIZABETH $11,700 $15,600 $19,500 $12,451 $16,601 $20,751 LAKE HUGHES $8,254 $11,005 $13,756 $11,383 $15,178 $18,972 LAKE LOS ANGELES $25,794 $34,392 $42,990 $42,689 $56,918 $71,148 LAKE VIEW TERRACE $474 $632 $790 $2,608 $3,477 $4,346 LAKEWOOD $610,436 $813,914 $1,017,393 $534,857 $713,143 $891,429 LANCASTER $1,040,251 $1,387,001 $1,733,751 $1,844,584 $2,459,445 $3,074,307 LANCASTER (LAKE L.A.) $55 $73 $91 $127 $169 $212 LAWNDALE $89,328 $119,104 $148,880 $168,395 $224,527 $280,659 LEBEC $319 $425 $532 $202 $270 $337 LENNOX $7,405 $9,873 $12,341 $9,339 $12,453 $15,566 LEONA VALLEY $18,186 $24,248 $30,310 $14,159 $18,878 $23,598 LITTLEROCK $66,331 $88,441 $110,552 $96,866 $129,155 $161,443 LLANO $10,108 $13,477 $16,846 $13,352 $17,802 $22,253 LOMITA $119,867 $159,822 $199,778 $135,836 $181,114 $226,393

21 APPENDIX II TAX IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS City / Neighborhood Parcels Tax Revenue Non- Parcels LONG BEACH $2,097,846 $2,797,128 $3,496,409 $3,669,202 $4,892,269 $6,115,336 LOS ANGELES $19,006,131 $25,341,507 $31,676,884 $39,953,135 $53,270,846 $66,588,558 LYNWOOD $148,570 $198,093 $247,617 $308,161 $410,881 $513,602 MALIBU $239,430 $319,240 $399,050 $367,434 $489,912 $612,390 MALIBU LAKE $61 $82 $102 $53 $71 $89 MALIBU VISTA $0 $0 $0 $77 $102 $128 MANHATTAN BEACH $521,283 $695,045 $868,806 $400,606 $534,141 $667,676 MARINA DEL REY $15,858 $21,144 $26,430 $57,281 $76,374 $95,468 MAYWOOD $32,057 $42,743 $53,428 $94,059 $125,412 $156,765 MISSION HILLS $631 $841 $1,051 $849 $1,132 $1,415 MONROVIA $258,189 $344,252 $430,315 $414,555 $552,740 $690,926 MONTE NIDO $781 $1,041 $1,302 $290 $386 $483 MONTEBELLO $312,362 $416,482 $520,603 $498,402 $664,536 $830,670 MONTEREY PARK $429,867 $573,156 $716,445 $468,342 $624,456 $780,570 MONTROSE $25,629 $34,172 $42,715 $46,965 $62,620 $78,274 MT BALDY $618 $823 $1,029 $1,012 $1,350 $1,687 MT GLEASON $0 $0 $0 $486 $648 $810 MT WATERMAN $56 $75 $94 $757 $1,009 $1,261 NEENACH $53 $70 $88 $45 $59 $74 NEWHALL $24,093 $32,125 $40,156 $28,917 $38,556 $48,194 NORTH HILLS $3,758 $5,010 $6,263 $8,404 $11,206 $14,007 NORTH HOLLYWOOD $7,511 $10,015 $12,519 $79,505 $106,006 $132,508 NORTH SAN GABRIEL $88 $118 $147 $0 $0 $0 NORTH WHITTIER $40 $54 $67 $51 $68 $85 NORTHRIDGE $67,909 $90,545 $113,182 $124,081 $165,442 $206,802 NORWALK $438,610 $584,813 $731,016 $621,548 $828,731 $1,035,914 PACIFIC PALISADES $9,635 $12,847 $16,058 $9,997 $13,330 $16,662 PACOIMA $4,869 $6,492 $8,115 $25,127 $33,503 $41,879 PALMDALE $1,106,555 $1,475,406 $1,844,258 $1,755,205 $2,340,274 $2,925,342 PALOS VERDES ESTATES $317,547 $423,396 $529,245 $156,722 $208,962 $261,203 PALOS VERDES PENINSULA $29,425 $39,233 $49,042 $15,885 $21,181 $26,476 PANORAMA CITY $995 $1,327 $1,659 $10,383 $13,844 $17,305 PARAMOUNT $101,969 $135,959 $169,949 $421,168 $561,558 $701,947 PASADENA $1,133,476 $1,511,301 $1,889,127 $1,743,699 $2,324,933 $2,906,166 PEARBLOSSOM $13,594 $18,126 $22,657 $17,722 $23,629 $29,537 PHILLIPS RANCH $0 $0 $0 $46 $61 $77 PICO RIVERA $305,323 $407,097 $508,871 $488,275 $651,034 $813,792 PLAYA DEL REY $5,735 $7,647 $9,558 $9,104 $12,139 $15,174 PLAYA VISTA $40,986 $54,648 $68,310 $58,551 $78,068 $97,584 POMONA $562,961 $750,615 $938,269 $1,303,690 $1,738,254 $2,172,817

22 APPENDIX II TAX IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS City / Neighborhood Parcels Tax Revenue Non- Parcels PORTER RANCH $3,996 $5,328 $6,660 $5,721 $7,628 $9,536 QUARTZ HILL $75,994 $101,325 $126,656 $71,058 $94,744 $118,430 RANCHO DOMINGUEZ $0 $0 $0 $161,176 $214,901 $268,626 RANCHO PALOS VERDES $720,777 $961,036 $1,201,296 $357,521 $476,695 $595,869 REDMAN $62 $82 $103 $161 $215 $269 REDONDO BEACH $612,342 $816,456 $1,020,570 $680,882 $907,842 $1,134,803 RESEDA $4,218 $5,624 $7,030 $16,527 $22,036 $27,545 ROLLING HILLS ESTATES $217,303 $289,737 $362,171 $129,252 $172,336 $215,419 ROOSEVELT $202 $269 $336 $557 $742 $928 ROSAMOND $42 $57 $71 $88 $118 $147 ROSEMEAD $237,654 $316,872 $396,090 $255,865 $341,153 $426,441 ROSEWOOD $60 $80 $100 $61 $81 $102 ROWLAND HEIGHTS $344,779 $459,705 $574,632 $249,912 $333,216 $416,520 SAN DIMAS $328,358 $437,810 $547,263 $373,270 $497,693 $622,117 SAN FERNANDO $81,303 $108,405 $135,506 $231,892 $309,190 $386,487 SAN GABRIEL $379,191 $505,587 $631,984 $442,318 $589,757 $737,196 SAN MARINO $258,787 $345,049 $431,311 $151,967 $202,623 $253,279 SAN PEDRO $19,495 $25,994 $32,492 $113,752 $151,669 $189,586 SANTA CLARITA $1,608,057 $2,144,076 $2,680,095 $1,788,561 $2,384,748 $2,980,935 SANTA FE SPRINGS $88,573 $118,097 $147,622 $1,068,121 $1,424,161 $1,780,202 SANTA MONICA $562,486 $749,981 $937,476 $1,536,294 $2,048,392 $2,560,490 SAUGUS $138,953 $185,271 $231,588 $97,516 $130,021 $162,526 SAWMILL MOUNTAIN $72 $97 $121 $411 $548 $685 SHADOW HILLS $548 $731 $913 $587 $782 $978 SHERMAN OAKS $7,325 $9,767 $12,209 $57,268 $76,357 $95,446 SIERRA MADRE $132,396 $176,528 $220,660 $91,733 $122,311 $152,889 SIGNAL HILL $72,459 $96,613 $120,766 $186,122 $248,162 $310,203 SILVER LAKE $0 $0 $0 $71 $95 $119 SIMI VALLEY $64 $85 $107 $215 $287 $359 SOUTH EL MONTE $53,486 $71,315 $89,144 $304,658 $406,210 $507,763 SOUTH GATE $221,441 $295,254 $369,068 $486,774 $649,031 $811,289 SOUTH PASADENA $227,822 $303,763 $379,703 $250,113 $333,484 $416,855 SOUTH SAN GABRIEL $28,784 $38,379 $47,974 $17,865 $23,820 $29,776 SOUTH WHITTIER $615 $820 $1,025 $2,162 $2,883 $3,604 STEVENSON RANCH $156,178 $208,237 $260,296 $109,627 $146,169 $182,712 STUDIO CITY $11,152 $14,869 $18,586 $38,285 $51,047 $63,809 SUN VALLEY $3,633 $4,844 $6,055 $24,699 $32,932 $41,164 SUN VILLAGE $2,006 $2,675 $3,343 $5,990 $7,987 $9,983 SUNLAND $1,841 $2,455 $3,068 $2,566 $3,422 $4,277 SYLMAR $32,397 $43,196 $53,995 $57,290 $76,387 $95,483

23 APPENDIX II TAX IMPACT ON HOMEOWNERS AND NON-HOMEOWNERS City / Neighborhood Parcels Tax Revenue Non- Parcels TARZANA $9,243 $12,323 $15,404 $16,721 $22,295 $27,869 TEMPLE CITY $285,990 $381,320 $476,650 $219,652 $292,869 $366,086 TOLUCA LAKE $3,232 $4,309 $5,387 $4,721 $6,294 $7,868 TOLUCA TERRACE $0 $0 $0 $2,074 $2,766 $3,457 TOPANGA $59,187 $78,916 $98,645 $46,363 $61,817 $77,271 TOPANGA CANYON $4,980 $6,640 $8,301 $4,433 $5,911 $7,389 TORRANCE $1,350,386 $1,800,514 $2,250,643 $1,685,382 $2,247,177 $2,808,971 TUJUNGA $5,149 $6,865 $8,582 $8,218 $10,958 $13,697 UNIVERSAL CITY $0 $0 $0 $3,198 $4,264 $5,329 VAL VERDE $12,725 $16,967 $21,209 $14,411 $19,215 $24,018 VALENCIA $186,526 $248,701 $310,877 $402,816 $537,088 $671,360 VALINDA $39,524 $52,698 $65,873 $33,312 $44,416 $55,521 VALLEY GLEN $0 $0 $0 $62 $82 $103 VALLEY VILLAGE $2,397 $3,197 $3,996 $16,608 $22,145 $27,681 VALYERMO $1,016 $1,354 $1,693 $1,726 $2,302 $2,877 VAN NUYS $4,851 $6,469 $8,086 $68,401 $91,201 $114,001 VENICE $19,695 $26,260 $32,825 $30,518 $40,690 $50,863 VERNON $81 $109 $136 $542,119 $722,825 $903,531 VIEW PARK $81 $109 $136 $124 $166 $207 WALNUT $429,167 $572,223 $715,279 $315,381 $420,507 $525,634 WALNUT PARK $4,407 $5,876 $7,345 $4,643 $6,190 $7,738 WEST COMPTON $38 $50 $63 $0 $0 $0 WEST COVINA $759,205 $1,012,274 $1,265,342 $809,911 $1,079,881 $1,349,852 WEST HILLS $20,533 $27,377 $34,222 $16,213 $21,617 $27,021 WEST HOLLYWOOD $133,039 $177,385 $221,732 $745,516 $994,021 $1,242,526 WEST LOS ANGELES $702 $936 $1,170 $3,657 $4,875 $6,094 WEST PALMDALE $0 $0 $0 $177 $236 $295 WESTCHESTER $0 $0 $0 $666 $888 $1,110 WESTHILLS $1,737 $2,316 $2,895 $397 $529 $662 WESTLAKE VILLAGE $162,470 $216,627 $270,783 $158,378 $211,171 $263,963 WESTRIDGE $434 $578 $723 $387 $517 $646 WHITE FENCE FARMS $53 $71 $89 $7 $10 $12 WHITTIER $1,130,093 $1,506,791 $1,883,489 $1,265,274 $1,687,032 $2,108,789 WHITTWOOD $0 $0 $0 $662 $883 $1,103 WILLOWBROOK $831 $1,108 $1,385 $3,983 $5,311 $6,639 WILMINGTON $21,409 $28,546 $35,682 $38,028 $50,704 $63,380 WILSONIA $0 $0 $0 $47 $62 $78 WINDSOR HILLS $0 $0 $0 $39 $52 $65 WINNETKA $4,101 $5,468 $6,835 $12,308 $16,410 $20,513 WOODLAND HILLS $29,316 $39,088 $48,860 $102,866 $137,154 $171,443 WRIGHTWOOD $2,282 $3,043 $3,804 $3,364 $4,485 $5,606

24 1215 K Street, Suite 1250 Sacramento, California