County of Fresno Oscar J Garcia, CPA Auditor-Controller/Treasurer-Tax Collector

Transcription

1 County of Fresno Oscar J Garcia, CPA Auditor-Controller/Treasurer-Tax Collector January 10, 2017 TO: Taxing Agencies in County of Fresno SUBJECT: Schedule of Levies for Fiscal Year Enclosed is the "Schedule of Levies for " accompanied by explanatory information. Special Districts which are required to file their annual budgets with our office should use the enclosed schedule for preparation of their budgets. If you have any questions, please contact Mario Cabrera or George Gomez of our Special Accounting Division at Sincerely, Oscar J Garcia, CPA Auditor-Controllerrrreasurer-Tax Collector George Gomez Accounting and Financial Manager SPECIAL ACCO UN TING DI VISION Tul are Street RM I 04 I P.O. Box 1247 I Fresno, California I (559) I FAX (559) Equal Employment Opportunity - Affirmative Action - Disabled Employer

2 Column 1 - Fund Number: Explanation ofltems on the Schedule of Levies Fiscal Year This represents the fund number for your agency's Maintenance Fund as established with the Fresno County Treasurer. Column 2 - Distribution Factor: This factor represents your agency's distributive share of the total property tax revenues. This factor was derived pursuant to the provisions of Assembly Bill 8 and Senate Bill 180 as adjusted for the and property tax shift which shifted local property tax revenues from counties, cities, special districts, and redevelopment agencies to K-12 schools and community colleges. Column 3 - Gross Levy: This dollar amount represents your agency's total gross levy before the reduction for the Educational Revenue Augmentation Fund (ERAF) shift appearing in Column 4. The gross levy is based on the Assessor's certified values and not the extended values on the tax bills. Column 4 - Educational Revenue Augmentation Fund (ERAF) Shift: This dollar amount represents your agency's property tax shift which shifted local property tax revenues from counties, cities, special districts, and redevelopment agencies to K-12 schools and community colleges. Column 5 - Current Secured Tax Levy: This amount was derived by multiplying your agency's distribution factor by the total county-wide tax charge attributable to the net secured assessed value of the County as of the January 1, 2016 lien date. The total tax charge is computed as follows: Net Secured Assessed Value $66,790,633,702 Proposition 13 Tax Rate ($1 per $100 of Assessed Value) x.01 Total Tax Charge Current Secured $667,906,337 Less Reductions in Tax Charge - R&T 100 (See Page 9) (1,176,785) $

3 Column 6 - Unitary Tax Levy: Beginning with the fiscal year, unitary and operating nonunitary properties (excluding regulated railway companies) on the State Board of Equalization's Roll will be distributed according to the provisions of Assembly Bill 454. Each taxing entity will receive its proportionate share of unitary taxes in The Unitary Tax Levy is computed as follows: Net Secured Assessed Value 1 % Average Tax Rate reduced by negative rates ($1 per $100 of Assessed Value) Total Tax Charge Unitary $3,573,905,878 x Distribution to Redevelopment Agencies and Adjustment for Dissolved Entity Distribution to all other agencies $35,680,089 (549,577) $ Column 7 - Current Unsecured Levy: This amount was derived by multiplying your agency's distribution factor by the total county-wide tax charge attributable to the net unsecured assessed value as of the January 1, 2015 lien date. The total tax charge is computed as follows: Net Unsecured Assessed Value $3,376,706,943 Proposition 13 Tax Rate ($1 per $100 of Assessed Value) x.01 Total Tax Charge Current Unsecured $33,767,069 Less Reductions in Tax Charge R&T 100 (See Page 12) Column 8 - Homeowners Subvention Levy: (33,406) $ This amount represents the actual amount claimed to the state that includes the current year base component, prior year escapes, exemption cancellations, and refunds. Only the current year component will be allocated using distribution factors. All the other components mentioned in the immediately preceding sentence are related to prior years and accordingly will be allocated using prior years' distribution factors. Column 9 - Adjusted Gross Levy: 2

4 This amount is the total of the levies for Current Secured Taxes, Unitary Taxes, Current Unsecured Taxes and the Homeowners Subvention. (Sum of columns 5, 6, 7, and 8) Column 10 - Redevelopment Reduced from Current Secured: This amount represents the portion of an agency's total gross levy that is paid to various redevelopment agencies. This tax dollar amount is attributable to the assessed value in excess of the frozen base assessed value that was established at the time that a redevelopment project was formed. Redevelopment amounts will be deducted from apportionments of Current Secured Taxes. The portion of redevelopment deducted from Current Secured Taxes will be in two equal installments. Affected taxing agencies may also elect to receive tax increment revenues generated from the yearly increase in assessed value due to inflation (H&S 33676). For those agencies electing this provision, their contributions to redevelopment agencies have been reduced. Column 11 - Redevelopment Return of Increment: This amount represents the portion of the total amount of incremental tax revenues being returned from the redevelopment agency to the taxing agency pursuant to Health and Safety Code Column 12 - Property Tax Administrative Costs: This amount represents the portion of an agency's levy retained by the County for the costs associated with property tax. Column 13 - VLF Swap: This amount represents your agency's property tax shift to pay its share of the Vehicle License Fee (VLF Swap) backfill. The VLF Swap is pursuant to Revenue & Taxation Code 97.70(c)(l). Column 14 - Net Levy: This amount represents an agency's net levy after all adjustments have been made to the adjusted gross levy. Column 15 - Triple Flip: This amount represents your agency's property tax shift to pay its share of the Economic Recovery Bonds (Triple Flip). The Economic Recovery Bonds were paid off in FY Column 16 -Adjusted Net Levy: 3

5 This amount represents an agency's net levy after Triple Flip and VLF Swap adjustments have been made to the adjusted gross levy. ADDITIONAL INFORMATION The following additional information should help your agency have a better understanding of the enclosed levies. ASSESSED VALUES Since the fiscal year, property subject to general property taxation in Fresno County is assessed at its full cash value, as required by Senate Bill (SB 1656), Statutes of The general county tax rate since the fiscal year is $1.00 per $100 of assessed value. BASIS OF LEVIES The enclosed levies for Current Secured Taxes and Current Unsecured Taxes are based on the assessed values as of the January 1, 2016 lien date, which the Assessor certifies to the Auditor-Controller/Treasurer-Tax Collector in July of each year. All tax revenues utilize the accrual basis of accounting. The levy for the Homeowners Subvention is derived pursuant to the provisions of Sections 218 and 97.5 of the Revenue and Taxation Code. These levies normally do not include Assessor's roll changes that correct the lien date values of thousands of parcels in the County throughout an entire fiscal year. These roll change corrections to values generate corresponding corrections to the initial tax charge which was based on lien date values. To summarize, levies are estimates of tax monies to be received based on lien date information. The lien date basis traditionally has been used to provide agencies with a consistent method of estimating taxes. Even though it would appear that the actual tax charge would be the most valid basis to derive tax levies, it is not a practical method since Assessor's roll changes are constantly adjusting the tax charge throughout the entire fiscal year. However, the lien date values are adjusted for large roll changes that materially reduce valuations. 4

6 TEETER On October 12, 1993 the Fresno County Board of Supervisors voted to adopt an alternate method of property tax apportionment known as the Teeter Plan. The method applies to Current Secured but not to Unsecured and Supplemental. The basic concept of the Teeter Plan is that the County will apportion taxing agencies 100% of their levy (adjusted for roll changes) with the County owning the delinquent receivables. The taxing agencies not participating in the Teeter Plan will continue to have their property taxes apportioned under the old method. DELINQUENCY The levies on the enclosed schedule are prior to delinquency. For taxing agencies under the Teeter Plan, there is effectively zero delinquency. Non-Teeter agencies should rely on their prior years' history. PROPERTY TAX ADMINISTRATIVE COSTS Senate Bill 2557 allows counties to recoup the actual costs associated with maintaining the property tax system. Each district's applicable share of these costs will be reduced from the second apportionment of Current Secured taxes. SENATE BILL 813 (SB 813) AND ASSEMBLY BILL 399 (AB 399) SUPPLEMENTAL ASSESSMENTS SB 813 effective for the fiscal year and subsequent years, was enacted for the purpose of providing additional funding for public schools. It provides for supplemental assessments to be added to the Supplemental Roll whenever new construction is completed or real property changes ownership. Senate Bill 794 amends SB 813 by providing that in the fiscal year and each year thereafter. Supplemental assessments cannot be estimated with any accuracy since they are initiated only upon a real property change in ownership or whenever new construction is completed. We, therefore, will not include this revenue source in the "Schedule of Levies." 5

7 0001 * FRESNO COUNTY ,214,219 (122,053,614) 92,167,956 12,365,073 4,662, , ,160,605 (14,367,749) 7,084, ,482, ,360, ,360,507 * COUNTY AMOUNT IS NET AFTER REDUCTION FOR IRRIGATION DISTRICTS ADJUSTMENTS. CEMETERY ALTA , , , ,361 (11,107) 818 (169) 12,903 12, CLOVIS ,527 (146,365) 418,706 24,878 21,185 4, ,162 (20,518) 14,691 (7,134) 456, , COALINGA-HURON ,860 (29,970) 63,339 7,599 3, ,890 (13,939) 1,413 (948) 61,416 61, DOS PALOS , ,668 1, ,709 (297) 18,412 18, DUNLAP ,204 (684) 1, ,520 (23) 1,497 1, FOWLER ,183 (125,093) 258,691 14,684 13,089 2, ,090 (50,559) 14,697 (3,761) 249, , KINGSBURG , ,352 6,481 9,783 1, ,613 (18,041) (2,880) 190, , OAK GROVE ,541 (67,177) 91,342 6,471 4, ,364 (1,652) 101, , PARLIER ,015 (58,956) 113,344 4,772 5,735 1, ,059 (67,150) 5,147 (822) 62,234 62, REEDLEY , ,695 12,810 15,113 3, ,740 (51,565) 581 (4,334) 274, , SANGER-DEL REY ,006 (151,852) 314,696 15,393 15,922 3, ,154 (29,969) 6,115 (5,114) 320, , SELMA ,775 (119,843) 198,685 12,148 10,053 2, ,932 (30,681) (3,075) 189, , SQUAW VALLEY ,183 (7,908) 3, ,275 (72) 4,203 4, WASHINGTON COLONY ,993 (55,902) 122,012 7,663 6,173 1, ,091 (2,200) 134, ,891 TOTAL CEMETERIES ,123,712 (763,750) 2,115, , ,038 21,901 2,359,962 (293,529) 43,462 (32,481) 0 2,077, ,077,412 COMMUNITY SERVICE BIOLA ,133 (24,675) 34,670 2,671 1, , (721) 38,737 38, CARUTHERS ,061 (84,993) 120,011 4,881 6,072 1, , (2,142) 129, , DEL REY ,941 (52,412) 68,673 3,683 3, , (1,224) 75,305 75, DEL REY-LIGHTING , , , (35) 2,335 2, EASTON ,413 (3,151) 20,002 1,038 1, , (355) 21,907 21, EASTON ZONE A , , , (24) 1,426 1, LANARE ,218 (2,432) 3, , (59) 3,727 3, LATON ,296 (20,176) 89,342 8,301 4, , (1,641) 101, , SIERRA CEDARS ,422 (24,677) 34, , , (602) 37,143 37,143 TOTAL COMMUNITY SERVICE ,305 (212,516) 374,035 22,058 18,924 3, , (6,803) 0 411, ,985 COUNTY SERVICE AREA NO ,864 (12,256) 26,002 1,011 1, , (461) 28,147 28, NO ,691 (4,710) 10, , (176) 10,805 10, NO ,509 (27,041) 14, , (249) 15,219 15, NO ,907 (1,392) 6, , (107) 6,408 6, NO ,515 (1,320) 2, , (36) 2,159 2, NO ,749 (5,297) 8, , (155) 9,297 9, NO (180) (12) NO ,235 (1,075) 2, , (36) 2,124 2, NO ,426 (648) (12) NO ,606 (4,147) 11, , (202) 12,257 12, NO ,210 (992) 2, , (46) 3,172 3, NO ,860 (1,599) 10, ,261 0 (176) 11,085 11,085 TOTAL CSA ,462 (60,657) 94,008 4,033 4,757 1, , (1,668) 0 102, ,135

8 COUNTY WATER LIBERTY ,270 (49,300) 41,337 3,123 2, , (750) 46,220 46, MALAGA ,449 (181,194) 297,361 11,021 15,045 2, , (5,266) 320, ,989 TOTAL WATER DISTRICTS ,719 (230,494) 338,698 14,144 17,136 3, , (6,016) 0 367, ,209 FIRE DISTRICTS BALD MOUNTAIN ,008 48, ,010 3,144 5,364 1, ,663 (1,839) 113, , FIG GARDEN ,155 (39,873) 580,721 23,068 29,382 6, ,282 (10,177) 629, , FRESNO COUNTY FIRE ,768,516 (1,673,746) 11,697, , , ,280 13,094,770 (109,874) 264 (206,328) 12,778,832 12,778, ZONE ,489 (22,483) 34,670 2,219 1, ,006 (615) 38,391 38, ZONE ,233 (2,643) 1, ,590 (23) 1,567 1, ZONE (295) ZONE ,872 (73,058) 58,005 5,259 2, ,814 (1,064) 65,750 65, ZONE ,822 (2,211) 3, ,611 (59) 3,552 3, ZONE ,069 (11,252) 34,670 1,023 1, ,817 (602) 37,215 37, ZONE ,676 (3,942) 16, ,734 (284) 17,450 17, ZONE ,865 (13,034) 58,672 2,561 2, ,831 (1,026) 63,805 63, ZONE ,294,990 (975,870) 3,922, , ,455 41,134 4,319,120 (68,821) 4,250,299 4,250, NORTH CENTRAL ,723,565 2,699,693 6,809, , ,522 70,331 7,423,258 (74,285) 3,193 (117,165) 7,235,001 7,235, ZONE ,378,555 (488,269) 799,409 42,175 40,447 8, ,286 (23,134) 994 (13,824) 854, , ORANGE COVE ,447 16, ,357 8,777 12,718 2, ,541 (123,066) 9,061 (1,930) 159, ,606 TOTAL FIRE DISTRICTS ,531,630 (542,234) 24,373,632 1,127,422 1,233, ,139 26,989,396 (330,359) 13,512 (423,757) 0 26,248, ,248,789 FLOOD CONTROL DOS PALOS DRAINAGE FRESNO METROPOLITAN ,032,638 (5,259,039) 7,970, , ,286 83,075 8,773,599 (906,910) 177,890 (118,704) 7,925,875 7,925, IMP. DIST. A , ,003 1,407 1, ,479 (137) 38 (680) 36,700 36, IMP. DIST. AA-DD ,112 (245,330) 206,686 4,453 10,457 2, , (4,093) 219, , IMP. DIST. B , , , ,191 (789) 42,402 42, IMP. DIST. BB , ,352 5,606 10,188 2, ,283 (1,179) 236 (3,998) 214, , IMP. DIST. C , ,672 1,614 3, ,978 (1,210) 64,768 64, IMP. DIST. CC ,662 (51,907) 48,671 1,104 2, ,755 (5,392) 1,078 (870) 47,571 47, IMP. DIST. CO ,960 (50,786) 42, , ,174 (843) 45,331 45, IMP. DIST. DF , , , ,298 (585) 31,713 31, IMP. DIST. DG ,445 (75,987) 194,018 3,508 9,816 2, , (3,835) 205, , IMP. DIST. E , ,672 1,467 2, ,363 (1,047) 56,316 56, IMP. DIST. EE-1/ , ,677 1,599 5,499 1, ,927 (11,325) 2,922 (1,931) 106, , IMP. DIST. EE-2A , ,005 1,143 2, ,087 (952) 51,135 51, IMP. DIST. EE-3A , , , ,163 (185) 43 (707) 38,314 38, IMP. DIST. EE-3B , ,674 1,958 4, , (1,645) 88,029 88, IMP. DIST. EE-3C , , ,553 (245) 13,308 13, IMP. DIST. F , ,675 1,854 4, ,707 (1,673) 90,034 90, IMP. DIST. G , ,005 1,109 2, ,168 (404) 81 (979) 52,866 52, IMP. DIST. H , ,674 3,460 3, ,967 (1,591) 85,376 85, IMP. DIST. I , ,006 1,581 3, ,387 (1,237) 66,150 66, IMP. DIST. II ,804 (39,448) 46, , ,356 (14,472) 4,514 (653) 39,745 39, IMP. DIST. II ,559 (29,701) 48, , ,858 (24,416) 1,079 (503) 28,018 28,018

9 IMP. DIST. II-4A , , , ,188 (473) 95 (422) 22,388 22, IMP. DIST. L , ,677 2,729 5,701 1, ,294 (2,244) 120, , IMP. DIST. M , ,341 4,262 4, ,630 (1,700) 90,930 90, IMP. DIST. MM , ,011 1,684 5,870 1, , (2,284) 122, , IMP. DIST. O ,720 (45,830) 38, , ,890 (761) 41,129 41, IMP. DIST. Q , ,012 3,059 6,477 1, ,889 (2,543) 136, , IMP. DIST. UU ,909 (33,421) 30, , ,488 (2,058) 412 (558) 30,284 30, IMP. DIST. V ,923 (70,008) 58,672 1,652 2, , (1,169) 62,746 62, IMP. DIST. VV , , ,641 (1,994) 399 (272) 14,774 14, IMP. DIST. WW , , ,578 (122) 6,456 6, IMP. DIST. Z , ,682 5,546 8,433 1, ,407 (21,873) 4,801 (2,937) 162, , KINGS RIVER CONSERV , ,387 25,309 28,606 5, ,161 (174) 2 (8,750) 616, , LOWER SAN JOAQ LEVEE PANOCHE DRAINAGE , ,346 6,019 6,747 1, ,474 (2,336) 145, ,138 TOTAL FLOOD CONTROL ,995,009 (5,901,457) 11,015, , , ,005 12,093,552 (990,992) 193,591 (174,868) 0 11,121, ,121,280 IRRIGATION CENTRAL CAL , ,341 4,875 4, ,135 (1,000) (1,444) 88,691 88,691 WESTLANDS WATER * ORANGE COVE , , ,797 27,781 27,781 27,781 * TRI VALLEY WATER TOTAL IRRIGATION , ,080 4,875 5, ,723 (1,000) 0 (1,444) 0 117, ,279 HOSPITAL COALINGA ,262, ,097,437 96,974 55,526 12,994 1,262,931 (158,596) 16,755 (17,171) 1,103,919 1,103, KINGSBURG , ,386 18,180 27,999 5, ,264 (55,907) (8,693) 540, , SELMA , ,014 6,715 7,691 1, ,984 (14,046) (2,458) 151, , SIERRA-KINGS , ,705 16,615 20,375 4, ,934 (88,770) 3,629 (5,540) 353, ,253 TOTAL HOSPITALS ,480, ,205, , ,591 24,496 2,480,113 (317,319) 20,384 (33,862) 0 2,149, ,149,316 LIBRARY COALINGA , ,049 45,925 26,211 6, ,326 (79,158) 8,024 (7,479) 517, , FRESNO COUNTY ,580,329 (1,647,592) 9,730, , , ,932,737 (748,418) 545,505 (186,383) 10,543,441 10,543,441 TOTAL LIBRARIES ,176,656 (1,647,592) 10,248, , ,520 6,141 11,529,064 (827,576) 553,529 (193,862) 0 11,061, ,061,154 LIGHTING VAN NESS BLVD EXT ,465 (1,332) 4, ,133 0 (83) 5,050 5,050 TOTAL LIGHTING ,465 (1,332) 4, , (83) 0 5, ,050 MEMORIAL CLOVIS ,127,129 (288,678) 2,617,580 60, ,438 27,501 2,838,451 (104,269) 91,218 (43,524) 2,781,876 2,781, RIVERDALE ,371 (18,636) 80,674 5,162 4, ,735 (1,450) 89,285 89,285 TOTAL MEMORIAL ,236,500 (307,314) 2,698,254 66, ,520 28,318 2,929,186 (104,269) 91,218 (44,974) 0 2,871, ,871,161

10 MOSQUITO COALINGA-HURON ,187 (20,064) 40,671 4,912 2, ,123 (9,074) 920 (614) 39,355 39, CONSOLIDATED ,301, ,024,952 92, ,050 31,503 3,301,894 (182,498) 81,789 (49,499) 3,151,686 3,151, FRESNO ,352,223 (1,003,745) 1,196,113 79,332 60,518 12,515 1,348,478 (177,837) 27,009 (17,181) 1,180,469 1,180, FRESNO WESTSIDE ,274,421 (419,960) 747,404 61,629 37,815 7, ,461 (65,615) 4,108 (12,609) 780, ,345 TOTAL MOSQUITO ,996,725 (1,443,769) 5,009, , ,441 52,113 5,552,956 (435,024) 113,826 (79,903) 0 5,151, ,151,855 PARK & RECREATION CALWA ,635 (170,666) 310,696 20,271 15,720 3, ,969 (82,150) 21,275 (4,208) 284, , COALINGA-HURON ,768,067 (275,244) 1,280, ,095 64,802 15,139 1,492,823 (224,094) 23,674 (19,760) 1,272,643 1,272,643 TOTAL PARK & REC ,288,701 (445,910) 1,591, ,365 80,522 18,421 1,842,791 (306,244) 44,949 (23,968) 0 1,557, ,557,529 POLICE FIG GARDEN ,975 (18,810) 165,349 6,711 8,366 1, ,165 0 (2,899) 179, , ORANGE COVE ,648 (6,304) 91,342 3,395 4, ,344 (50,687) 3,732 (709) 52,680 52,680 TOTAL POLICE ,623 (25,114) 256,691 10,106 12,988 2, ,509 (50,687) 3,732 (3,608) 0 231, ,946 PUBLIC UTILITY PINEDALE ,732 (47,707) 140,680 5,739 7,118 1, , (2,472) 152, , RIVERDALE , , , , (378) 23,728 23, RIVERDALE-LIGHTING , ,002 1,107 1, , (358) 21,959 21, RIVERDALE-FIRE ,073 23,862 86,008 3,709 4, , (1,525) 93,410 93, TRANQUILLITY ,626 (12,512) 18,002 4, , (367) 22,747 22,747 TOTAL PUB UTILITY ,854 (36,357) 286,694 15,328 14,506 2, , (5,100) 0 314, ,397 WATERWORKS WW # ,560 (3,595) 7, , (131) 7,834 7, WW # ,459 (13,317) 24, , , (411) 25,731 25, WW # ,374 (15,879) 50,671 1,708 2, , (884) 54,611 54, WW # ,382 (130,737) 475,378 9,215 24,052 5, , (8,178) 505, , WW #41 ZONE ,653 (75,338) 106,677 2,124 5,397 1, , (1,836) 113, ,479 TOTAL WATERWORKS ,428 (238,866) 664,062 13,891 33,598 7, , (11,440) 0 707, ,122

11 CITIES 8000 CLOVIS ,698,342 (4,177,349) 12,463, , , ,813 13,520,993 (1,382,865) (222,133) 8,481,301 20,397, ,397, COALINGA ,281,053 (201,615) 986,760 32,346 49,926 10,406 1,079,438 (688,386) 67,232 (7,152) 1,485,193 1,936, ,936, FIREBAUGH ,146 (127,136) 448,709 13,030 22,703 4, ,010 (294,598) 18,620 (3,563) 577, , , FOWLER ,173 (109,180) 706,733 23,100 35,758 7, ,993 (328,124) 65,625 (8,145) 535,922 1,038, ,038, FRESNO ,530,592 (21,213,217) 65,344,163 2,979,244 3,306, ,833 72,317,375 (6,253,034) 507,208 (1,209,016) 39,836, ,199, ,199, HURON ,214 (47,888) 178,017 11,402 9,007 1, ,326 (164,009) 686 (666) 552, , , KERMAN ,007 (186,101) 693,399 24,063 35,083 7, ,906 (144,349) 5,917 (11,259) 1,152,314 1,762, ,762, KINGSBURG ,647,059 (264,118) 1,276,120 29,543 64,566 12,712 1,382,941 (209,381) (21,471) 1,046,227 2,198, ,198, MENDOTA ,871 (203,897) 260,025 12,916 13,156 2, ,974 (207,480) (1,496) 689, , , ORANGE COVE ,003 (32,210) 254,024 7,067 12,853 2, ,793 (230,641) 15,989 (843) 757, , , PARLIER ,948 (133,840) 565,387 16,074 28,606 6, ,108 (394,289) 663 (4,066) 1,200,968 1,419, ,419, REEDLEY ,854,414 (334,455) 1,369,462 66,647 69,289 14,561 1,519,959 (344,362) 5,118 (21,512) 1,851,661 3,010, ,010, SAN JOAQUIN ,644 (4,092) 116,011 4,386 5,870 1, ,552 (95,835) (585) 279, , , SANGER ,975,792 (891,599) 1,897,512 72,615 96,006 18,060 2,084,193 (519,257) 57,075 (28,637) 2,019,469 3,612, ,612, SELMA ,087,716 (474,291) 1,463,471 60,587 74,045 15,322 1,613,425 (306,156) (23,918) 1,832,296 3,115, ,115,647 TOTAL CITIES ,450,974 (28,400,988) 88,022,969 3,650,441 4,453, ,990 97,049,986 (11,562,766) 744,133 (1,564,462) 62,297, ,964, ,964,124 ELEMENTARY SCHOOLS ALVINA , ,018 7,967 9,918 1, , ,873 (9,038) 206, AMERICAN BIG CREEK , , ,073 16,664 3, , , , BURREL , ,706 19,425 21,286 4, , ,569 (19,493) 446, CHAWANAKEE CLAY , ,342 4,412 4, , ,335 (4,243) 97, WEST FRESNO KINGSBURG ,309, ,112,199 68, ,868 21,803 2,309,348 (219,309) 2,090,039 (87,506) 2,002, MONROE , ,346 6,193 7,050 1, , ,139 (6,454) 147, MONSON-SULTANA , ,002 1,004 1, ,557 28,557 (1,196) 27, ORANGE CENTER , ,710 12,301 23,209 4, ,171 (78,222) 26, ,423 (17,624) 429, PACIFIC , ,702 18,651 18,857 4, , ,296 (17,346) 396, PINE RIDGE ,840, , ,866 49,116 10,079 1,840,819 1,840, ,840, RAISIN CITY , ,388 25,695 29,213 5, , ,160 (26,719) 611, WASHINGTON COLONY , ,691 14,416 12,886 2, , ,707 (11,920) 272, WEST PARK , ,023 16,343 12,245 2, , ,094 (11,434) 261, WESTSIDE , ,389 46,753 30,124 6, , ,315 (28,400) 649,915 TOTAL ELEMENTARIES ,695, ,786,638 1,495, ,374 70,308 8,695,898 (297,531) 26, ,424,840 (241,373) 8,183,467 HIGH SCHOOLS KINGSBURG ,353, ,151,536 70, ,859 22,081 2,353,241 (216,790) 2,136,451 (89,449) 2,047, MINARETS/ Sierra High** ,885, ,074, ,360 54,379 11,193 1,885,700 1,885,700 (78,951) 1,806, WASHINGTON TOTAL HIGH SCHOOLS ,238, ,226, , ,238 33,274 4,238,940 (216,790) ,022,151 (168,400) 3,853,751

12 UNIFIED SCHOOLS CARUTHERS ,386, ,157,537 98, ,162 21,486 2,386,813 2,386,813 (180,954) 2,205, GOLDEN PLAINS ,548, ,046, , ,730 40,485 4,548,629 (226,640) 113,320 4,435,309 (99,932) 4,335, CENTRAL ,383, ,012, , , ,346 16,383,163 (115,671) 23,134 16,290,626 (681,092) 15,609, CLOVIS ,609, ,992,413 1,465,556 3,440, ,538 73,609,632 (2,567,960) 231,533 71,273,205 (2,974,392) 68,298, COALINGA-HURON ,106, ,437, , ,531 52,553 5,106,722 (642,124) 67,837 4,532,435 (186,925) 4,345, CUTLER-OROSI , ,013 6,654 7,185 1, , ,368 (6,589) 150, DINUBA JOINT UNIFIED , , ,426 11,426 (478) 10, DOS PALOS-ORO LOMA ,131, ,863, ,662 94,286 18,434 2,131,891 2,131,891 (89,259) 2,042, FIREBAUGH-LAS DELTAS ,901, ,735,497 60,256 87,809 17,658 1,901,220 (457,979) 35,416 1,478,657 (60,426) 1,418, FOWLER ,815, ,363, , ,753 44,486 4,815,955 (574,048) 166,870 4,408,777 (177,601) 4,231, FRESNO ,699, ,505,330 2,736,398 2,858, ,220 62,699,876 (4,656,970) 702,629 58,745,535 (2,430,156) 56,315, KERMAN ,239, ,789, , ,309 48,539 5,239,352 (293,888) 252,900 5,198,364 (207,058) 4,991, KINGS CANYON ,818, ,861, , ,354 93,655 9,818,367 (1,588,850) 145,390 8,374,907 (344,556) 8,030, LATON ,183, ,071,434 47,088 54,210 10,791 1,183,523 1,183,523 (49,552) 1,133, MENDOTA ,992, ,592, , ,757 39,191 3,992,385 (317,544) 3,674,841 (153,859) 3,520, PARLIER ,736, ,588,150 51,313 80,354 16,964 1,736,781 (665,080) 1,071,701 (146,554) 925, RIVERDALE ,500, ,147, , ,257 32,360 3,500,364 3,500,364 (44,870) 3,455, SANGER ,005, ,880, , , ,763 13,005,955 (572,541) 117,986 12,551,400 (520,566) 12,030, SELMA ,671, ,131, , ,648 53,017 5,671,176 (472,319) 5,198,857 (217,667) 4,981, SIERRA** ,967, ,341,649 2,420, ,073 35,997 5,967,082 5,967,082 (249,831) 5,717, WASHINGTON UNION ,426, ,117, , ,744 31,661 3,426,788 (774,542) 132,365 2,784,611 (111,045) 2,673,566 TOTAL UNIFIEDS ,294, ,787,981 10,001,322 10,361,402 2,143, ,294,469 (13,926,156) 1,989, ,357,692 (8,933,362) 206,424,330 COLLEGES MERCED , ,673 4,164 3, ,873 74,873 (2,821) 72, COLLEGE OF SEQUOIAS , ,336 1,187 1, ,077 28,077 (1,058) 27, STATE CENTER ,190, ,260,949 2,021,173 1,581, ,228 35,190,020 (2,052,733) 294,788 33,432,075 (1,248,693) 32,183, WEST HILLS ,482, ,973, , ,019 42,755 4,482,935 (353,654) 25,919 4,155,200 (155,601) 3,999,599 TOTAL COLLEGES ,775, ,325,999 2,292,644 1,787, ,918 39,775,905 (2,406,387) 320, ,690,225 (1,408,173) 36,282, ED. REV. AUG. FUND , ,311, ,579,819 68,178 7,770,482 1,610, ,028,738 (173,780,046) (10,751,308) 10,751,308 0 TOTAL ED. REV FUND , ,311, ,579,819 68,178 7,770,482 1,610, ,028, (173,780,046) (10,751,308) 10,751, COUNTY OFFICE OF EDUCATION ,113, ,448,023 1,356,111 1,085, ,819 24,113,131 (1,403,409) 202,151 22,911, ,911,873 TOTAL OFFICE OF ED ,113, ,448,023 1,356,111 1,085, ,819 24,113,131 (1,403,409) 202, ,911, ,911,873 TOTAL SCHOOLS ,835, ,311, ,154,764 16,029,957 21,511,018 4,451, ,147,081 (18,250,273) 2,538,712 0 (173,780,046) 277,655, ,655,474 LEVY TOTALS ,475, ,729,546 35,130,500 33,733,666 6,882, ,475,935 (47,837,787) 11,445,885 (2,608,299) 0 703,475, ,475,723

13 COUNTY OF FRESNO SCHEDULE OF LEVIES TAX REVENUE RETURNED TO TAXPAYERS - R & T 100 UNIFIED SCHOOLS CURRENT SECURED CURRENT UNSECURED GROSS LEVY LESS HOMEOWNERS 66,790,633,702 3,376,706,943 (A) DOS PALOS DRAINAGE 0 0 (A) LOWER SAN JOAQUIN LEVEE (9,985,800) (354,100) (A) WESTLANDS (107,692,700) (2,986,500) TOTAL OF R & T 100 ADJUSTMENT (117,678,500) (3,340,600) NET LEVY 66,672,955, ,729,552 3,373,366,343 33,733,663