COUNTY OF FRESNO TAX RATE BOOK

Transcription

1 COUNTY OF FRESNO TAX RATE BOOK FISCAL YEAR TAX RATE INFORMATION & ASSESSED VALUATIONS COMPILED UNDER THE DEPARTMENT OF: AuditorController/TreasurerTax Collector Oscar J. Garcia, CPA AuditorController/TreasurerTax Collector

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

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

4 TAX CODE INFORMATION TAX CODE 11 DESCRIPTION Taxes limited to one percent of full cash value and fall within the Countywide rate Taxes based on land only no exemptions. Only voterapproved indebtedness may levy a rate Taxes based on land & improvements no exemptions. Only voterapproved indebtedness may levy a rate Taxes based on land, improvements & personal property. Only voter approved indebtedness for school districts and cities may levy a rate Taxes based on land, improvements & personal property. Only voterapproved indebtedness for school districts may levy a rate Special assessments not based on assessed value; 1915 act bonds, public improvements, and/or service charges such as sewers, sidewalks, paving, weed abatement, etc., charged directly to individual parcels Taxes based on the number of citrus trees per acre. 2

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

6 UNSECURED TAXES Taxes on unsecured property are due on the lien date (Section 2901, R & T Code). The unsecured property tax rate to be used is the rate for property of the same kind on the secured roll last fixed before the lien date for the taxes to be collected (Section 2905, R & T Code). Taxes on the unsecured roll as of July 31, if unpaid, are delinquent at 5:00 P.M., or the close of business, whichever is later, on August 31 and are thereafter subject to a delinquent penalty of 10 percent. Unsecured taxes remaining unpaid at 5:00 P.M., or the close of business, whichever is later, on the last day of the second month after the 10 percent penalty attaches shall be subject to an additional penalty of 1 1/2 percent attaching on the first day of each succeeding month on the amount of the original tax. In addition to the penalties imposed by this section, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid (Section 2922, R & T Code). TAX RATE In accordance with Section of the Government Code, tax rates shall be adopted on or before the first business day of September of each year. The Board of Supervisors adopted the Fresno County tax rates on August 22, TAX LEVIES PURSUANT TO THE GENERAL TAX APPORTIONMENT PROCESS Various agencies within Fresno County will receive their portion of the 1.00 general County tax rate for fiscal year pursuant to provisions of Assembly Bill 8 (Statutes of 1979) and Senate Bill 180 (Statutes of 1980). SUPPLEMENTAL ASSESSMENTS Chapter 3.5 was added to part 0.5 of Division 1 of the California Revenue and Taxation Code. This chapter is titled "Change in Ownership and New Construction After the Lien Date." It provides for supplemental assessments to be added to a supplemental roll whenever new construction is completed and whenever real property changes ownership. This real property is to be appraised as of the date of the event (i.e. Change in Ownership or Completion of Construction); and, if the event takes place between January 1st and May 31st inclusive, then there will be two supplemental assessments. Those events occurring between June 1st and the last day in December inclusive will generate only one supplemental assessment. Further, whenever a property changes ownership more than once during an assessment year, or, whenever there are multiple completion dates for new construction during an assessment year or combination thereof, only a value difference between the new base year value and the latest supplemental assessment within the fiscal year may result in an additional supplemental assessment (Section 75.11, R & T Code). 4

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

8 COUNTY OF FRESNO COMPARATIVE TAX DATA SECURED ASSESSED UNSECURED ASSESSED TAX VALUE SUBJECT TO COUNTY VALUE SUBJECT TO YEAR TAX RATE DELINQUENCY RATIO RATE TAX RATE DELINQUENCY ,108,158, % N/A 1,075,841, ,061,088, % N/A 1,095,526, ,868,019, % N/A 1,079,528, ,185,815, % N/A 1,203,604, ,045,249, % N/A 1,387,541, ,567,512, % N/A 1,422,223, ,181,349, % N/A 1,602,585, ,380,619, % N/A 1,653,704, ,539,254, % N/A 1,738,273, ,279,513, % N/A 1,716,989, ,221,743, % N/A 1,812,871, ,978,006, % N/A 1,726,314, ,584,809, % N/A 1,788,453, ,129,040, % N/A 1,919,047, ,030,808, % N/A 1,989,634, ,025,547, % N/A 2,080,552, ,327,546, % N/A 2,185,264, ,871,070, % N/A 2,473,930, ,236,734, % N/A 2,497,161, ,634,857, % N/A 2,736,046, ,651,094, % N/A 2,415,500, ,230,465, % N/A 2,442,486, ,706,638, % N/A 3,037,184, ,115,449, % N/A 2,555,829, ,597,473, % N/A 3,209,428, ,172,705, % N/A 3,171,412, ,606,081, % N/A 3,040,504, ,597,809, % N/A 3,124,704, ,771,593, % N/A 3,032,706, ,466,250, % N/A 3,054,309, ,185,180, % N/A 3,190,009, ,364,539, % N/A 3,376,706, ,274,876, % N/A 3,432,862,302 6

9 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6005 PENALTY MOBILE HOMES AS BILLED 6007 PENALTY LIEN FEE AS BILLED 6008 PRIOR YEAR ESCAPES 8 YEAR PLAN AS BILLED 6010 PRIOR YEAR ESCAPES AS BILLED 6012 RECORDING FEES SECURED ROLL AS BILLED 6013 RETURN CHECK FEE AS BILLED 6014 PENALTY AS BILLED 6015 PENALTY UNRETURNED STATEMENTS AS BILLED 6016 REDEMPTION PENALTY AS BILLED 6017 REDEMPTION FEE UNSECURED ROLL AS BILLED 6740 PENALTY ASSESSMENT (3/4 OF 1% PENALTY) AS BILLED YEAR ESCAPE PLAN AS BILLED 6019 ALTA IRRIGATION ANNUAL CHARGE 6022 CARUTHERS MAINT. DIST. #1 ANNUAL CHARGE 6024 CITY OF FIREBAUGH LANDSCAPE ANNUAL CHARGE 6025 BIOLA CS LIGHTING ANNUAL CHARGE 6026 CARUTHERS CS LIGHTING ANNUAL CHARGE 6027 DEL REY CS LIGHTING ANNUAL CHARGE 6028 CSA 35 ZONE CL RD MAINT ANNUAL CHARGE 6029 CSA 44 FRIANT LIGHTING ANNUAL CHARGE 6032 CSA 35 ZONE CM RD MAINT ANNUAL CHARGE 6033 CSA 35 ZONE CN RD MAINT ANNUAL CHARGE 6034 RIVERDALE PUBLIC UTILITY DISTRICT ANNUAL CHARGE 6036 CSA VAN NESS LIGHTING ANNUAL CHARGE 6037 CSA 35 ZONE CP RD MAINT ANNUAL CHARGE 6040 COALHUR LIBRARY ANNUAL CHARGE 6041 CSA 35 ZONE CQ RD MAINT ANNUAL CHARGE 6042 CSA 35 ZONE CS RD MAINT ANNUAL CHARGE 6043 CSA 49 ANNUAL CHARGE 6044 CSA 35 Zone CU ANNUAL CHARGE 6045 CSA 35 ZONE CV ANNUAL CHARGE 6046 CSA 35 AS ANNUAL CHARGE 6047 CSA 34 AWW (34 ADR) ANNUAL CHARGE 6049 DOWNTOWN FRESNO PBID ANNUAL CHARGE 6051 CALIFORNIA PACE BD (LOIB) FIGTREE ANNUAL CHARGE 6052 CFD (FANCHER CREEK) (CSCDA) ANNUAL CHARGE 6053 FIGTREE PACE BOND ISSUE 2013 (CEDA) ANNUAL CHARGE 6056 CALIFORNIA HERO PROGRAM ANNUAL CHARGE 6057 CA HERO Commercial PACE AS BILLED 6058 CA FIRST Fresno PACE AS BILLED 6059 CHFA CFD (YGRENE) AS BILLED 6060 CA HERO ASI AS BILLED 6061 ANRG Prog Fresno AS BILLED 6062 CMFA E3 Program AS BILLED 6070 BLUFFS CSD tentative name ANNUAL CHARGE 6080 CITY OF ORANGE COVE thru CITY OF ORANGE COVE WASTE WATER 1990 thru CITY OF ORANGE COVE ASSESSMENT # thru POLICE FIRE SP TAXCity of Orange Cove 2015 thru CITY OF SANGER LANDSCAPE DISTRICT #1 ANNUAL CHARGE 6108 CITY OF SANGER L/L #2 ANNUAL CHARGE 6109 CITY OF MENDOTA CFD #20061 (MelloRoos) FOR EVER 6124 CITY OF CLOVIS ASSMT. DISTRICT 951 AREA 1 ANNUAL CHARGE 6125 CITY OF COALINGA ASSM'T # thru CITY OF CLOVIS ASSMT. DISTRICT 951 AREA 2 ANNUAL CHARGE 6129 CITY OF CLOVIS COMM FAC DIST #20041 (POSS MELLOROOS) ANNUAL CHARGE 6140 CITY OF KINGSBURG CITY OF KINGSBURG PHEASANT GROVE 1993 thru CITY OF KINGSBURG AD SUPP NELSON CITY OF KINGSBURG CITY OF KINGSBURG ASSESS DIST #9301 LANDSCAPE & LIGHTING ANNUAL CHARGE 7

10 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6153 CITY OF KINGSBURG19911 NELSON CSA BL ANNUAL CHARGE 6155 CSA 35 BN ANNUAL CHARGE 6186 CITY OF COALINGA ASSMT thru HURON PK EST 2004 ANNUAL CHARGE 6189 COALHUR PARK & REC LLMD 19931A ANNUAL CHARGE 6191 CSA 31 E ANNUAL CHARGE 6192 CSA 35 BO ANNUAL CHARGE 6194 CSA 35 CB ANNUAL CHARGE 6195 CITY OF SAN JOAQUIN LLMD 923 ANNUAL CHARGE 6196 CSA 35 BH ANNUAL CHARGE 6198 CSA 35 BU ANNUAL CHARGE 6199 CSA 35 BW ANNUAL CHARGE 6200 CSA 35 #BX ANNUAL CHARGE 6201 COUNTY SERVICE AREA # 1 ANNUAL CHARGE 6202 COUNTY SERVICE AREA # 2 ANNUAL CHARGE 6205 COUNTY SERVICE AREA # 5 ANNUAL CHARGE 6206 COUNTY SERVICE AREA # 35 ZONE BJ ANNUAL CHARGE 6207 COUNTY SERVICE AREA # 7 ANNUAL CHARGE 6208 COUNTY SERVICE AREA # 35 ZONE B ANNUAL CHARGE 6210 COUNTY SERVICE AREA # 10 ANNUAL CHARGE 6211 COUNTY SERVICE AREA # 35 ZONE C ANNUAL CHARGE 6213 COUNTY SERVICE AREA #35 ZONE D ANNUAL CHARGE 6214 COUNTY SERVICE AREA # 14 ANNUAL CHARGE 6219 COUNTY SERVICE AREA # 19 ANNUAL CHARGE 6220 COUNTY SERVICE AREA # 35 ZONE E ANNUAL CHARGE 6221 COUNTY SERVICE AREA # 35 ZONE F ANNUAL CHARGE 6222 COUNTY SERVICE AREA # 35 ZONE G ANNUAL CHARGE 6223 COUNTY SERVICE AREA # 23 ANNUAL CHARGE 6224 COUNTY SERVICE AREA #35 ZONE H ANNUAL CHARGE 6225 COUNTY SERVICE AREA # 35 ZONE I ANNUAL CHARGE 6228 COUNTY SERVICE AREA #7 ZONE D ANNUAL CHARGE 6229 COUNTY SERVICE AREA # 31 ZONE B ANNUAL CHARGE 6231 COUNTY SERVICE AREA # 31 ANNUAL CHARGE 6233 COUNTY SERVICE AREA # 33 ANNUAL CHARGE 6234 COUNTY SERVICE AREA # 34 ANNUAL CHARGE 6235 COUNTY SERVICE AREA # 35 A ANNUAL CHARGE 6236 CSA FRESNO COUNTY MAINT. #2 ANNUAL CHARGE 6238 WATERWORKS # 38 ANNUAL CHARGE 6240 WATERWORKS # 40 ANNUAL CHARGE 6241 WATERWORKS # 41 ZONE 1 SEWER ANNUAL CHARGE 6242 WATERWORKS # 41 ZN 1WATER & SEWER ANNUAL CHARGE 6243 COUNTY SERVICE AREA 31, ZONE C ANNUAL CHARGE 6244 WATERWORKS # 18 ANNUAL CHARGE 6246 CSA 35 AZ ANNUAL CHARGE 6247 WATERWORKS #42 ANNUAL CHARGE 6251 COUNTY SERVICE AREA 34 A ANNUAL CHARGE 6252 COUNTY SERVICE AREA 35 J ANNUAL CHARGE 6253 COUNTY SERVICE AREA 35 K ANNUAL CHARGE 6255 COUNTY SERVICE AREA 35 O ANNUAL CHARGE 6256 COUNTY SERVICE AREA 35 P ANNUAL CHARGE 6259 COUNTY SERVICE AREA 35 S ANNUAL CHARGE 6260 COUNTY SERVICE AREA 35M ANNUAL CHARGE 6262 COUNTY SERVICE AREA 10A ANNUAL CHARGE 6263 COUNTY SERVICE AREA 35 V ANNUAL CHARGE 6264 COUNTY SERVICE AREA 35 U ANNUAL CHARGE 6265 COUNTY SERVICE AREA 35 T ANNUAL CHARGE 6266 COUNTY SERVICE AREA 35 Z ANNUAL CHARGE 6267 COUNTY SERVICE AREA 43 (Raisin City lighting & park maintenance) ANNUAL CHARGE 6269 COUNTY SERVICE AREA #35 ZONE AY ANNUAL CHARGE 6270 COUNTY SERVICE AREA 35 ZONE AC ANNUAL CHARGE 8

11 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6271 COUNTY SERVICE AREA #35 ZONE BI ANNUAL CHARGE 6272 COUNTY SERVICE AREA #35 ZONE N ANNUAL CHARGE 6273 COUNTY SERVICE AREA 35, ZONE AG ANNUAL CHARGE 6275 COUNTY SERVICE AREA 35 AA ANNUAL CHARGE 6276 CSA 35 ZONE AD ANNUAL CHARGE 6277 COUNTY SERVICE AREA 35 AF ANNUAL CHARGE 6278 COUNTY SERVICE AREA 35 AK ANNUAL CHARGE 6279 CSA 35 ZONE AM ANNUAL CHARGE 6280 COUNTY SERVICE AREA 35 AN ANNUAL CHARGE 6281 COUNTY SERVICE AREA 35 AO ANNUAL CHARGE 6282 COUNTY SERVICE AREA 35 AP ANNUAL CHARGE 6283 COUNTY SERVICE AREA 35 AQ ANNUAL CHARGE 6284 COUNTY SERVICE AREA 35 AR ANNUAL CHARGE 6285 COUNTY SERVICE AREA 35, ZONE BS ANNUAL CHARGE 6286 COUNTY SERVICE AREA 35 AE ANNUAL CHARGE 6287 COUNTY SERVICE AREA # 35 ZONE AV ANNUAL CHARGE 6290 COUNTY SERVICE AREA 44 A ANNUAL CHARGE 6293 COUNTY SERVICE AREA 35 AX ANNUAL CHARGE 6294 COUNTY SERVICE AREA 35 BC ANNUAL CHARGE 6295 CSA 35 AU ANNUAL CHARGE 6296 CSA 35 ZONE BA ANNUAL CHARGE 6297 COUNTY SERVICE AREA #35 ZONE BB ANNUAL CHARGE 6298 COUNTY SERVICE AREA #35 ZONE BD ANNUAL CHARGE 6299 COUNTY SERVICE AREA #35 ZONE BG ANNUAL CHARGE 6307 CSA 35 CC ANNUAL CHARGE 6309 CSA 35 CD ANNUAL CHARGE 6311 CSA 35 CE ANNUAL CHARGE 6317 CSA 35 CF ANNUAL CHARGE 6319 CSA 31 F ANNUAL CHARGE 6321 QUAIL LAKES ASMT DIST 282 CSA thru CSA #1 SNOW ANNUAL CHARGE 6326 CSA 31 G ANNUAL CHARGE 6327 CSA 35 CG ANNUAL CHARGE 6329 CSA 35 CI ANNUAL CHARGE 6360 FRESNO COUNTY SEWER IMP # thru FRESNO CNTY C & G IMP # 213 DEL REY 1982 thru FRESNO CNTY CEMT WAT & SEW IMP# thru SEWER CONNECTION SKF SANITATION AS BILLED 6395 COUNTY SERVICE AREA 35, ZONE BQ ANNUAL CHARGE 6396 COUNTY SERVICE AREA 35, ZONE BR ANNUAL CHARGE 6397 COUNTY SERVICE AREA 35, ZONE X ANNUAL CHARGE 6399 COUNTY SERVICE AREA 50/AUBERRY FIRE ANNUAL CHARGE 6401 CITY OF REEDLEY LANDSCAPE 1, ZN I ANNUAL CHARGE 6402 CITY OF REEDLEY LANDSCAPE 1, ZN A ANNUAL CHARGE 6404 CITY OF REEDLEY LANDSCAPE 1, ZN D ANNUAL CHARGE 6405 FIG GARDEN POLICE PROTECTION DIST. ANNUAL CHARGE 6406 CITY OF REEDLEY CFD (MelloRoos) ANNUAL CHARGE 6408 CSA 34 C ANNUAL CHARGE 6475 CITY OF FRESNO ASSES PENALTY/CITATION COSTS AS BILLED 6476 CITY OF FRESNO ASSESS ENFORCEMENT COSTS AS BILLED 6511 BIOLA DELINQUENT ACCOUNTS AS BILLED 6526 EASTON COMMUNITY SERVICESDRAIN BASIN AS BILLED 6535 SIERRA CEDARS COMM SERVICE ANNUAL CHARGE 6559 CID PRIOR LIENS AS BILLED 6562 CID POND AS BILLED 6563 CID FREE WATER AS BILLED 6566 PINEDALE COUNTY WATER DISTRICT AS BILLED 6568 CID WOODWARD PUMP AS BILLED 6569 CID HILATERALPUMP AS BILLED 6570 CID OWENS PUMP AS BILLED 6571 CID CANAL WATER AS BILLED 9

12 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6572 CID GROUND WATER AS BILLED 6573 CID CHURCH WATER AS BILLED 6576 FRESNO IRRIGATION FREE WATER to FRESNO IRRIGATION GROUND WATER SERVICE to FRESNO IRRIGATION WATER SERVICE to FRESNO IRRIGATION LIFT PUMP to FRESNO IRRIGATION PUMP DITCH to FRESNO IRRIGATIONMINIMUM to FRESNO IRRIGATION UNDEV ANNEX to FRESNO IRRIGATION DEV ANNEX to LOWER SAN JOAQUIN LEVEE (READ COMMENTS) ANNUAL CHARGE 6635 TRANQUILITY PUBLIC UTILITY thru SELMA LLMD VINEYARD EST ANNUAL CHARGE 6639 SELMA LANDSCAPE/LIGHTING SUNCREST (L&LMD #1) ANNUAL CHARGE 6640 BIOLA LANDSCAPE #1 AS BILLED 6641 SELMA LANDSCAPE & LIGHTING BLOSSOM RANCH (L&LMD #1) ANNUAL CHARGE 6642 SELMA LANDSCAPE & LIGHTING ROSEWOOD (L&LMD #1) ANNUAL CHARGE 6643 SELMA STRUCTURE DEMO/PUBLIC NUIS. ANNUAL CHARGE 6645 SELMA LANDSCAPE #1 (L&LMD #1) ANNUAL CHARGE 6646 SELMA LANDSCAPE #2 (L&LMD #1) ANNUAL CHARGE 6647 SELMA LANDSCAPE #3 (L&LMD #1) ANNUAL CHARGE 6648 SELMA LANDSCAPE #4 (L&LMD #1) ANNUAL CHARGE 6649 CITY OF SELMA SUNDANCE ESTATES (L&LMD #1) ANNUAL CHARGE 6650 FRESNO LANDSCAPE & LIGHTING MAINT DIST. #1 ANNUAL CHARGE 6652 CITY OF FRESNO COMM FACILIT DIST #2(MELLO ROOS) ANNUAL CHARGE 6654 CITY OF SELMA ROYAL COUNT (L&LMD #1) ANNUAL CHARGE 6655 PARLIER LANDSCAPE #1 ANNUAL CHARGE 6658 CITY OF FRESNO CFD #9 (Mello Roos) ANNUAL CHARGE 6659 POLICE SP TAX (CITY OF PARLIER) 7/17 THRU 6/ CLOVIS LANDSCAPE #1 (LMD #1) ANNUAL CHARGE 6662 CITY OF FRESNO CFD #12 (POSS MELLO ROOS) FOREVER 6663 CITY OF FRESNO CFD (POSS MELLO ROOS) FOREVER 6667 CITY OF FRESNO CFD #11 (MelloRoos) FOREVER 6668 FRESNO CFD #7 (MelloRoos) 12/02 thru 9/ FRESNO CFD #5 (MelloRoos) 10/01 thru 9/ FRESNO CFD #4 (MELLO ROOS) 1999 thru EASTON COMMUNITY SERVICESST LIGHTS ANNUAL CHARGE 6673 Maintenance District #4 (Public Works) ANNUAL CHARGE 6674 CSA # 31D ANNUAL CHARGE 6675 CSA # 35 AB ANNUAL CHARGE 6676 CSA # 35 AH ANNUAL CHARGE 6677 CSA # 35 AI ANNUAL CHARGE 6678 CSA # 35 AJ ANNUAL CHARGE 6679 CSA # 35 AT ANNUAL CHARGE 6680 CSA # 35 BM ANNUAL CHARGE 6682 SELMA VINEYARD REF 1994 thru SELMA HIGHLAN REF 1993 thru SELMA DANCER REF 1993 thru SELMA WATER MN REF 1993 thru SELMA DANCER III REF 1993 thru MAINTENANCE DISTRICT #5 ANNUAL CHARGE 6693 MAINTENANCE DISTRICT #6 ANNUAL CHARGE 6695 CFD # COUNTYWIDE (MELLO ROOS) ANNUAL CHARGE 6696 VENTANA HILLS ESTATES CFD #200501(MELLO ROOS) ANNUAL CHARGE 6698 MAINT. DIST. #7 ANNUAL CHARGE 6805 MET FLOOD ASSMT ANNUAL CHARGE 6811 FRESNO WESTSIDE MOSQUITO ANNUAL CHARGE 6816 FRESNO MOSQUITO & VECTOR THRU FISCAL CITY OF FOWLER ASSMT LANDSCAP & STORM DRAINAGE #19891 ANNUAL CHARGE 6868 CITY OF FRESNO PUBLIC NUISANCE AS BILLED 6869 CITY OF FOWLER ASMT DISTRICT R (6864 & 6867) 1999 thru

13 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX ASSESSMENT CODE DISTRICT PERIOD 6879 CITY OF SANGER CFD (MelloRoos) FOREVER 6892 CITY OF FRESNO STRUCTURE DEMOHOUSING CODE ENFOR AS BILLED 6900 CITY OF KERMAN WEED AS BILLED 6901 KERMAN LANDSCAPE & LIGHTING #1 ANNUAL CHARGE 6905 CLOVIS WEED & RUBBISH ABATEMENT AS BILLED 6940 NORTH CENTRAL FIRE WEED AS BILLED 6950 SELMA WEED removal of weeds, rubbish, refuse or dirt AS BILLED 6952 SELMA CFD AS BILLED 6955 SELMA TRASH disposal refuse collection charges ANNUAL CHARGE 6959 CFD (MELLO ROOS) FRESNO COUNTY FIRE ANNUAL CHARGE 6962 MILLERTON NEW TOWN & AREA FIRE SUPPRE 01/0230/ FIG GARDEN FIRE ANNUAL CHARGE FGFPD ANNUAL CHARGE 6967 FIG GARD FIRE WEED AS BILLED 6982 RAISIN CITY WD AS BILLED 6983 MALAGA COUNTY WATER DISTRICT DELINQUINT CHARGES AS BILLED 6987 TRANQ PUB UTILITY DELQ CHG AS BILLED 6990 PINEDALE PUBLIC UTILITY AS BILLED 6991 SKF DEFFERRED CONNECTION AS BILLED 6992 SKF ANNUAL CHARGE ANNUAL CHARGE 6994 SKF SELMA CONSTRUCTION ANNUAL CHARGE 6995 SKF KINGSBURG CONSTRUCTION ANNUAL CHARGE 6996 SKF FOWLER CONSTRUCTION ANNUAL CHARGE 11

14 CITIES IN FRESNO COUNTY ASSESSED VALUES (GROSS) CITIES SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL CLOVIS 10,032,727,961 1,262,717 10,033,990, ,666,625 10,255,657,303 COALINGA 516,943, , ,610,229 9,411, ,021,489 FIREBAUGH 318,008, , ,217,716 7,412, ,629,852 FOWLER 486,684,728 1, ,686,578 36,144, ,830,844 FRESNO 32,826,469,472 11,035,196 32,837,504,668 1,616,397,886 34,453,902,554 HURON 104,558, , ,154,689 8,809, ,963,750 KERMAN 681,421, , ,716,817 28,651, ,368,287 KINGSBURG 981,368,635 39, ,408,294 65,683,876 1,047,092,170 MENDOTA 220,630,207 1,890, ,520,482 6,593, ,114,255 ORANGE COVE 183,297, , ,436,329 1,034, ,470,540 PARLIER 384,456, ,456,083 9,892, ,348,470 REEDLEY 1,098,262, ,594 1,098,456,489 43,099,179 1,141,555,668 SAN JOAQUIN 87,783,615 87,783,615 1,417,640 89,201,255 SANGER 1,142,589, ,495 1,142,746,115 48,106,897 1,190,853,012 SELMA 1,045,179, ,979 1,045,986,927 43,523,664 1,089,510,591 TOTAL INSIDE CITIES 50,110,382,226 17,293,483 50,127,675,709 2,147,844,331 52,275,520,040 TOTAL OUTSIDE CITIES 20,785,562,744 4,036,838,870 24,822,401,614 1,285,017,971 26,107,419,585 TOTAL COUNTY 70,895,944,970 4,054,132,353 74,950,077,323 3,432,862,302 78,382,939,625 12

15 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL CLOVIS CLOVIS A 517,215, ,215,722 41,493, ,708,897 CLOVIS B 50,278,741 50,278,741 11,453,200 61,731,941 HERNDON 234,072, ,072,010 30,791, ,863,482 CLOVIS TOTAL 801,566, ,566,473 83,737, ,304,320 COALINGA 363,353, , ,020,084 7,626, ,646,584 FIREBAUGH FIREBAUGH 129,362, , ,571,875 6,049, ,621,427 FIREBAUGH 86 ANNEX 22,077,045 22,077,045 3,100 22,080,145 FIREBAUGH STOREY 18,192,630 18,192,630 7,600 18,200,230 FIREBAUGH DEL RIO 5,228,460 5,228,460 5,228,460 FIREBAUGH TOTAL 174,860, , ,070,010 6,060, ,130,262 FOWLER 215,864,251 1, ,866,101 35,161, ,027,567 FRESNO CENTRAL BUSINESS # 1 112,810, ,810,536 5,441, ,252,266 FRUIT CHURCH 90,914,966 90,914,966 3,857,100 94,772,066 MARIPOSA MED CENTER 133,603,662 1,968, ,572,337 7,600, ,172,724 SO ANGUS ST 28,746,156 28,746, ,900 29,189,056 SOUTHWEST FRESNO 338,138, ,139,068 9,966, ,105,218 WEST FRESNO REHAB # 1 12,548,201 56,250 12,604,451 1,081,810 13,686,261 WEST FRESNO # 1 13,445, ,800 13,596,257 2,840,610 16,436,867 WEST FRESNO # 2 61,271,338 28,557 61,299,895 9,129,600 70,429,495 WEST FRESNO # 3 29,900 29,900 29,900 CONVENTION CENTER 128,293, ,293,199 4,972, ,265,509 JEFFERSON 118,521, , ,197,652 5,593, ,790,787 CHINATOWN 41,865, ,750 42,172, ,387 43,140,589 AIR TERMINAL 77,793,600 77,793,600 FULTON 144,724,682 1,538, ,262,882 17,024, ,287,492 VAN NESS 170,202,545 1,413, ,615,871 36,447, ,063,718 SOUTH FRESNO INDUSTRIAL 264,460,377 52, ,512,648 75,287, ,800,088 AIRPORT REVIT 283,972, ,972,780 19,523, ,495,850 SE FRESNO REVIT 561,438, , ,889,620 38,747, ,637,170 CEN CITY REVIT 343,860, , ,991,391 34,717, ,709,149 HWY 99GOLDENSTATE 589,097,884 76, ,174,162 44,079, ,254,076 ROEDING BUSINESS PARK 87,891, ,247 88,696,015 60,529, ,225,543 FRESNO TOTAL 3,525,837,392 7,654,596 3,533,491, ,045,436 3,989,537,424 HURON 99,629, , ,225,714 8,673, ,899,075 KERMAN KERMAN 104,515, , ,632,296 6,864, ,496,756 KERMAN #2 24,623, ,360 24,801,910 4,796,340 29,598,250 KERMAN TOTAL 129,139, , ,434,206 11,660, ,095,006 KINGSBURG KINGSBURG 81,336,450 39,659 81,376,109 44,736, ,112,569 KINGSBURG #2 10,755,565 10,755, ,460 11,209,025 KINGSBURG TOTAL 92,092,015 39,659 92,131,674 45,189, ,321,594 MENDOTA MENDOTA A 73,766,921 1,879,025 75,645,946 3,850,633 79,496,579 MENDOTA B 4,055,826 4,055, ,800 4,229,626 MENDOTA # 2 43,265,545 43,265, ,780 44,181,325 MENDOTA TOTAL 121,088,292 1,879, ,967,317 4,940, ,907,530 13

16 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL ORANGE COVE ORANGE COVE A 173,333, , ,472, , ,306,078 ORANGE COVE B 1,820,229 1,820,229 1,820,229 ORANGE COVE C 1,962,828 17,135 1,979,963 17,300 1,997,263 ORANGE COVE TOTAL 177,116, , ,273, , ,123,570 PARLIER PARLIER 218,448, ,448,262 4,881, ,329,439 PARLIER 87 ANNEX 14,541,445 14,541,445 4,000 14,545,445 PARLIER TOTAL 232,989, ,989,707 4,885, ,874,884 REEDLEY REEDLEY 533,684, , ,811,790 22,948, ,760,029 REEDLEY AMENDMENT 1 36,147,894 36,147,894 3,259,300 39,407, ,832, , ,959,684 26,207, ,167,223 SAN JOAQUIN 87,216,571 87,216,571 1,417,640 88,634,211 SANGER SANGER A 37,981,231 37,981,231 1,270,600 39,251,831 SANGER B 113,715, , ,872,443 28,728, ,600,650 SANGER C 19,299,535 19,299, ,400 20,195,935 SANGER # 2 19,867,834 19,867,834 2,017,700 21,885,534 SANGER TOTAL 190,864, , ,021,043 32,912, ,933,950 SELMA 181,040, , ,847,294 15,388, ,235,338 GRAND TOTAL 6,962,491,309 12,589,586 6,975,080, ,757,643 7,715,838,538 14

17 ASSESSED VALUES EXEMPTIONS SECURED GROSS ASSESSED VALUE DISTRICT FRESNO COUNTY STATE BOARD TOTAL UNSECURED HOMEOWNERS EXEMPTION NET ASSESSED VALUE GROSS ASSESSED VALUE NET ASSESSED VALUE HOMEOWNERS EXEMPTION 70,895,944,970 4,054,132, ,201,144 70,220,743,826 4,054,132,353 3,432,862,302 3,432,862,302 74,950,077, ,201,144 74,274,876,179 3,432,862,302 3,432,862,302 4,121,400 26,289,643 30,411, ,592,489 1,432,750,580 1,697,343,069 3,680,513 55,438,875 59,119,388 3,680,513 55,438,875 59,119,388 CEMETERY DISTRICTS ALTA FRESNO CO. TULARE CO. TOTAL CLOVIS COALINGAHURON 268,713,889 1,459,040,223 1,727,754,112 27,780,374,815 2,120,994, ,196,657 9,595,800 27,514,178,158 2,111,398, ,472,466 84,223, ,472,466 84,223, ,409, ,406, ,815, ,000 7,217,000 7,476, ,150, ,189, ,339,680 2,706,741 31,434,436 34,141,177 7,000 7,000 2,706,741 31,427,436 34,134,177 DUNLAP FOWLER 153,003,179 1,455,808,516 2,094,300 7,008, ,908,879 1,448,800,116 93, ,493,104 93, ,493,104 KINGSBURG FRESNO CO. KINGS CO. TULARE CO. TOTAL 1,287,752, ,711, ,561,291 1,842,024,629 13,318, ,070 2,305,579 16,314,949 1,274,433, ,020, ,255,712 1,825,709,680 95,683,116 2,133,299 19,924, ,740,426 95,683,116 2,133,299 19,924, ,740, ,941, ,471,479 4,757,600 7,646, ,183, ,824,679 51,073,789 10,997,033 51,073,789 10,997,033 REEDLEY FRESNO CO. TULARE CO. TOTAL 1,900,482, ,361,266 2,030,844,216 20,455, ,931 21,134,379 1,880,027, ,682,335 2,009,709,837 67,717,480 21,324,093 89,041,573 67,717,480 21,324,093 89,041,573 SANGERDEL REY SELMA SQUAW VALLEY WASHINGTON COLONY 2,994,704,200 1,527,369, ,142,272 1,285,072,165 30,411,042 18,658,770 2,483,294 8,266,600 2,964,293,158 1,508,710, ,658,978 1,276,805, ,937,905 57,720,280 1,859, ,185,012 DOS PALOS FRESNO CO. MERCED CO. TOTAL OAK GROVE PARLIER CEMETERY DISTRICTS TOTAL 130,937,905 57,720,280 1,859, ,185,012 45,313,320, ,455,634 44,880,864,692 1,893,099,866 7,000 1,893,092,866 CLOVIS COALINGA FIREBAUGH FOWLER FRESNO HURON KERMAN KINGSBURG MENDOTA ORANGE COVE PARLIER REEDLEY SAN JOAQUIN SANGER SELMA 10,033,990, ,610, ,217, ,686,578 32,837,504, ,154, ,716, ,408, ,520, ,436, ,456,083 1,098,456,489 87,783,615 1,142,746,115 1,045,986,927 97,686,900 7,349,000 4,752,386 4,887, ,105,201 1,953,000 8,606,600 11,530,500 4,967,200 3,953,600 7,268,800 16,645,548 1,395,300 16,056,500 16,077,263 9,936,303, ,261, ,465, ,799,478 32,506,399, ,201, ,110, ,877, ,553, ,482, ,187,283 1,081,810,941 86,388,315 1,126,689,615 1,029,909, ,666,625 9,411,260 7,412,136 36,144,266 1,616,397,886 8,809,061 28,651,470 65,683,876 6,593,773 1,034,211 9,892,387 43,099,179 1,417,640 48,106,897 43,523, ,666,625 9,411,260 7,412,136 36,144,266 1,616,397,886 8,809,061 28,651,470 65,683,876 6,593,773 1,034,211 9,892,387 43,099,179 1,417,640 48,106,897 43,523,664 CITIES TOTALS 50,127,675, ,234,898 49,593,440,811 2,147,844,331 2,147,844,331 CITIES 15

18 ASSESSED VALUES EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE COMMUNITY SERVICE DISTRICTS BIG CREEK 5,420,250 98,000 5,322,250 24,200 24,200 BIOLA 38,170, ,600 37,296,520 1,760,370 1,760,370 BLUFFS 23,810, ,000 23,579,834 30,800 30,800 CARUTHERS 267,115,704 2,283, ,832,504 40,558,156 40,558,156 CARUTHERSZONE A 12,650, ,000 12,363,924 17,400 17,400 DEL REY 117,854, , ,260,873 6,446,240 6,446,240 DEL REYLIGHTING 19,921, ,600 19,432,962 3,477,040 3,477,040 EASTON 65,395,321 1,421,000 63,974,321 1,402,590 1,402,590 EASTONZONE A 8,843, ,000 8,542,247 LANARE 7,458, ,900 7,215,395 LATON 37,641,213 1,119,300 36,521, , ,550 SIERRA CEDARS 62,612,608 42,000 62,570,608 17,100 17,100 SERVICE DISTRICT TOTALS 666,894,551 7,981, ,913,351 53,873,446 53,873,446 COUNTY SERVICE AREAS COUNTY SERV. AREA # 1 9,011,697 28,000 8,983,697 COUNTY SERV. AREA # 2 34,167, ,000 33,558,700 43,300 43,300 COUNTY SERV. AREA # 5 39,447, ,000 38,761,531 81,400 81,400 COUNTY SERV. AREA # 7 190,336,713 2,350, ,986,113 82,620 82,620 ZONE B 42,036, ,000 41,448,549 5,300 5,300 ZONE D 3,901,544 91,000 3,810,544 COUNTY SERV. AREA # 10 13,997, ,000 13,780,218 COUNTY SERV. AREA # 14 8,541, ,000 8,359,372 3,600 3,600 COUNTY SERV. AREA # 19 1,488,600 42,000 1,446,600 14,700 14,700 COUNTY SERV. AREA # 23 3,071,418 3,071,418 COUNTY SERV. AREA # 30 2,031, ,000 1,919,018 COUNTY SERV. AREA # ,716, , ,030,799 1,130,274 1,130,274 ZONE A 52,753,218 21,000 52,732,218 6,800 6,800 ZONE B 219,427, , ,189, , ,550 ZONE C 61,702,127 56,000 61,646,127 20,700 20,700 COUNTY SERV. AREA # 32 4,299, ,000 4,082,101 COUNTY SERV. AREA # 33 56,178, ,000 55,618,336 7,138,660 7,138,660 COUNTY SERV. AREA # ,588, , ,909, , ,300 COUNTY SERV. AREA # 35 24,676,999, ,038,046 24,501,961,487 1,318,765,300 1,318,765,300 ZONE 1 4,082,426 49,000 4,033,426 ZONE B 41,920, ,000 41,255,013 15,400 15,400 ZONE C 10,118, ,000 9,978,950 8,800 8,800 ZONE D 18,183, ,600 18,037,706 37,500 37,500 ZONE E 3,271,475 42,000 3,229,475 9,900 9,900 ZONE F 23,587, ,600 23,294,865 16,100 16,100 ZONE G 9,278, ,000 9,138,135 ZONE H 149, ,118 ZONE O 50,954, ,000 50,849,922 42,600 42,600 ZONE R 3,864,829 66,700 3,798,129 6,700 6,700 ZONE S 9,374, ,000 9,206,497 ZONE T 2,243,169 14,000 2,229,169 18,500 18,500 ZONE U 26,184,066 14,000 26,170,066 7,300 7,300 ZONE Z 6,439,276 98,000 6,341,276 17,500 17,500 ZONE AA 1,251,793 14,000 1,237,793 ZONE AB 1,658,318 21,000 1,637,318 ZONE AC 5,982,510 63,000 5,919,510 13,200 13,200 ZONE AE 4,414,600 84,000 4,330,600 ZONE AF 3,429,672 84,000 3,345,672 ZONE AG 61,702,127 56,000 61,646,127 20,700 ZONE AH 24,773, ,000 44,100 ZONE AI 9,588, ,900 ZONE AK 3,596,875 14,000 3,582,875 ZONE AM 5,726,994 49,000 5,677,994 ZONE AN 4,900,105 28,000 4,872,105 10,200 10,200 ZONE AO 5,021,381 35,000 4,986,381 14,400 14,400 ZONE AP 1,690,894 35,000 1,655,894 ZONE AQ 3,003,339 42,000 2,961,339 9,320 9,320 ZONE AR 10,694, ,000 10,575,464 4,200 4,200 ZONE AU 9,029,161 56,000 8,973,161 91,100 91,100 ZONE AV 858,137 7, ,137 ZONE AW 2,487,062 14,000 2,473,062 ZONE AX 1,120,308 28,000 1,092,308 16

19 ASSESSED VALUES EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE ZONE AZ 2,198, ,680 ZONE BA 7,838,416 84,000 7,754,416 13,800 13,800 ZONE BB 3,105,850 49,000 3,056,850 4,000 4,000 ZONE BC 2,737,859 14,000 2,723,859 85,200 85,200 ZONE BD 5,212,461 35,000 5,177,461 ZONE BG 2,927,276 28,000 2,899, , ,700 COUNTY SERV. AREA # 43 7,836,929 98,000 7,738,929 58,380 58,380 COUNTY SERV. AREA # ,209,095 1,064, ,144, , ,200 ZONE A 9,318, ,600 9,039,752 36,700 36,700 SERVICE AREAS TOTALS 26,873,662, ,846,046 26,650,360,760 1,329,571,584 1,329,065,204 COUNTY WATER DISTRICTS FREE WATER 25,203, ,000 25,035, , ,284 LIBERTY 184,341, , ,878,036 5,278,329 5,278,329 MALAGA 467,321, , ,731, ,890, ,890,940 WATER DISTRICTS TOTALS 676,866,826 1,221, ,645, ,564, ,564,553 FIRE PROTECTION DISTRICTS BALD MOUNTAIN 110,846,679 1,139, ,707,079 4,110,181 4,110,181 FIG GARDEN 247,711,884 2,875, ,836, , ,090 FRESNO COUNTY FIRE 16,228,123, ,872,657 16,127,250,500 1,139,419,208 1,139,419,208 ZONE 2 46,225,163 46,225,163 8,838,510 8,838,510 ZONE 3 20,911, ,000 20,330,104 40,230 40,230 ZONE 4 18,046, ,600 17,634,998 3,477,040 3,477,040 ZONE 5 160,000,455 4,055, ,944,655 1,199,300 1,199,300 ZONE 6 23,029, ,000 22,861,875 53,700 53,700 ZONE 7 51,790, ,600 51,008, , ,000 ZONE 8 21,920, ,700 21,563,630 9,900 9,900 ZONE 9 80,877,131 1,293,994 79,583, , ,000 ZONE 10 3,521,174,153 39,300,300 3,481,873, ,688, ,688,807 TOTAL ZONES 20,172,098, ,822,651 20,024,276,101 1,622,249,695 1,622,249,695 NORTH CENTRAL 4,033,015,825 44,365,300 3,988,650, ,937, ,937,491 ZONE 1 3,893,925,042 41,813,100 3,852,111, ,800, ,800,291 ORANGE COVE FRESNO CO. 268,713,889 4,121, ,592,489 3,680,513 3,680,513 TULARE CO. 73,208, ,000 73,005,072 3,706,484 3,706,484 TOTAL 341,921,961 4,324, ,597,561 7,386,997 7,386,997 FIRE DISTRICTS TOTALS 28,799,520, ,340,651 28,557,179,492 1,842,114,745 1,842,114,745 FLOOD CONTROL DISTRICTS FRESNO METROPOLITAN 40,619,190, ,175,189 40,232,015,314 1,995,906,881 1,995,906,881 IMP. DIST. A 112,718,382 3,022, ,695,782 2,237,980 2,237,980 IMP. DIST. AADD 1,463,847,165 14,498,800 1,449,348,365 44,440,290 44,440,290 IMP. DIST. B 270,079,003 2,931, ,147,403 14,009,940 14,009,940 IMP. DIST. BB 632,113,413 8,323, ,790,413 55,804,319 55,804,319 IMP. DIST. C 209,975,122 3,238, ,736, , ,220 IMP. DIST. CC 339,069,768 5,257, ,812,768 5,762,991 5,762,991 IMP. DIST. CO1 310,362,501 3,297, ,065,501 19,182,130 19,182,130 IMP. DIST. DF 125,096, , ,263, , ,020 IMP. DIST. DG 271,999,146 1,778, ,221, , ,500 IMP. DIST. E 180,736,670 3,091, ,645,470 3,391,890 3,391,890 IMP. DIST. EE2A 151,477,922 2,931, ,546, , ,600 IMP. DIST. EE3A 122,311,147 2,538, ,772,947 1,109,524 1,109,524 IMP. DIST. EE3B 279,385,403 4,918, ,467, , ,060 IMP. DIST. EE3C 43,745, ,200 42,956,999 45,140 45,140 IMP. DIST. EE1/2 389,731,749 7,330, ,401,349 9,930,230 9,930,230 IMP. DIST. F 276,924,663 3,806, ,118,063 6,147,326 6,147,326 IMP. DIST. G 228,813,626 3,805, ,008,426 15,901,510 15,901,510 IMP. DIST. H 244,189,962 3,678, ,511,150 3,999,460 3,999,460 17

20 ASSESSED VALUES EXEMPTIONS SECURED GROSS ASSESSED VALUE DISTRICT UNSECURED HOMEOWNERS EXEMPTION NET ASSESSED VALUE GROSS ASSESSED VALUE IMP. DIST. I IMP. DIST. II2 IMP. DIST. II3 IMP. DIST. II4A IMP. DIST. L IMP. DIST. M IMP. DIST. MM IMP. DIST. O IMP. DIST. Q IMP. DIST. UU2 IMP. DIST. V IMP. DIST. VV IMP. DIST. WW IMP. DIST. Z FRESNO MET. TOTALS 181,450, ,194, ,920,779 68,666, ,223, ,754, ,724, ,170, ,079, ,370, ,947,855 44,143,763 99,198, ,977,820 50,041,591,175 3,421,600 5,199,600 3,453,800 1,204,000 2,226,000 2,735,600 7,431,400 4,746,000 4,695,600 3,768,800 3,915, , ,200 8,103, ,422, ,028, ,995, ,466,979 67,462, ,997, ,018, ,292, ,424, ,384, ,601, ,032,055 43,590,763 98,473, ,874,620 49,526,168, ,520 19,672,007 8,826, ,960 15,323,877 6,112,222 6,754,740 7,948,020 11,902,346 1,916,530 42,800,230 5,279,570 7,102,960 20,975,600 2,337,169,293 KINGS RIVER CONSERVATION FRESNO CO. KINGS CO. TULARE CO. TOTAL 12,613,065,595 2,523,661,483 1,534,339,483 16,671,066, ,366,260 17,963,945 14,919, ,249,412 12,508,699,335 2,505,697,538 1,519,420,276 16,533,817, ,344, ,605,595 84,906,890 1,146,856,982 LOWER SAN JOAQUIN LEVEE FRESNO CO. MADERA CO. MERCED CO. TOTAL 463,185, ,103, ,707,312 1,813,995,816 5,083, ,000 1,005,206 6,410, ,101, ,781, ,702,106 1,807,584,824 17,985,970 14,730,353 49,771,361 82,487,684 PANOCHE DRAINAGE FRESNO CO. MERCED CO. TOTAL 202,668,768 15,636, ,305,711 21,000 21, ,647,768 15,636, ,284,711 13,383,916 SILVER CREEK DRAINAGE 157,166, ,000 FLOOD CONTROL TOTALS 68,902,126,061 NET ASSESSED VALUE HOMEOWNERS EXEMPTION 881,520 19,672,007 8,826, ,960 15,323,877 6,112,222 6,754,740 7,948,020 11,902,346 1,916,530 42,800,230 5,279,570 7,102,960 20,975,600 2,337,169, ,344, ,605,595 84,906,890 1,146,856,982 7,000 7,000 14,000 17,985,970 14,723,353 49,764,361 82,473,684 13,383,916 13,383,916 13,383, ,054,798 16,645,216 16,645, ,215,805 68,242,910,256 3,596,543,091 9,595,800 2,111,398,310 1,049,679 2,112,447,989 84,223,861 84,223,861 14,000 3,596,529,091 HOSPITAL DISTRICTS COALINGA FRESNO CO. SAN BENITO CO. TOTAL 2,120,994,110 1,049,679 2,122,043,789 9,595,800 KINGSBURG FRESNO CO. KINGS CO. TULARE CO. TOTAL 1,182,189,101 79,136, ,871,740 1,559,197,436 12,863, ,070 1,282,179 14,661,549 1,169,325,801 78,620, ,589,561 1,544,535,887 94,019,396 1,407,991 11,270, ,697,834 SELMA SIERRAKINGS 1,632,932,792 2,469,156,621 19,113,770 28,662,248 1,613,819,022 2,440,494,373 59,384,000 80,741,376 7,783,330,638 72,033,367 7,711,297, ,047,071 CENTRAL CAL IRRIGATION WESTLANDS WATER 200,400,384 2,547,263, ,000 1,277, ,141,384 2,545,986,422 6,680, ,940,505 IRRIGATION DIST. TOTALS 2,747,664,009 1,536,203 2,746,127, ,621,369 HOSPITAL DIST. TOTALS 84,223,861 84,223,861 94,019,396 1,407,991 11,270, ,697,834 59,384,000 80,741, ,047,071 6,680, ,940, ,621,369 IRRIGATION DISTRICTS 18

21 ASSESSED VALUES EXEMPTIONS SECURED GROSS ASSESSED VALUE DISTRICT UNSECURED NET ASSESSED VALUE HOMEOWNERS EXEMPTION GROSS ASSESSED VALUE NET ASSESSED VALUE HOMEOWNERS EXEMPTION LIBRARY DISTRICTS COALINGA FRESNO CO. MONTEREY CO. SAN BENITO CO. TOTAL 2,109,293,929 8,050,300 1,049,679 2,118,393,908 9,602,800 69,130,689, ,605,344 68,465,084,333 3,348,638,441 71,249,083, ,208,144 70,573,875,441 3,432,866,532 VAN NESS BLVD EXT 82,921,760 1,122,800 81,798,960 LIGHTING DIST. TOTALS 82,921,760 1,122,800 81,798,960 FRESNO CO. LIBRARY DIST. TOTALS 9,595,800 7,000 2,099,698,129 8,043,300 1,049,679 2,108,791,108 84,223,861 4,230 84,228,091 84,223,861 4,230 84,228,091 3,348,638,441 3,432,866,532 61,200 61,200 61,200 61,200 LIGHTING DISTRICTS MEMORIAL DISTRICTS CLOVIS RIVERDALE 22,535,132,378 1,128,891, ,408,000 2,948,103 22,333,724,378 1,125,943, ,399,641 74,232, ,399,641 74,232,709 MEMORIAL DIST. TOTALS 23,664,023, ,356,103 23,459,667, ,632, ,632,350 9,595,800 2,111,398,310 84,223,861 MOSQUITO ABATEMENT DISTRICTS COALINGAHURON CONSOLIDATED FRESNO CO. KINGS CO. TOTAL FRESNO FRESNO WESTSIDE MOSQUITO DIST. TOTALS 2,120,994,110 84,223,861 40,516,179,467 7,461,098,213 47,977,277, ,241, ,962, ,204,862 40,130,937,538 7,360,135,280 47,491,072,818 1,628,192, ,832,650 1,933,024,832 1,628,192, ,832,650 1,933,024,832 22,289,906,481 3,974,167, ,411,432 12,690,689 22,041,495,049 3,961,476,819 1,372,943, ,602,670 76,362,345, ,902,783 75,605,442,996 3,644,794,455 3,644,794,455 7,464,100 9,595, ,180,163 2,099,698, ,619,434 84,223, ,619,434 84,223,861 17,059,900 2,862,878, ,843, ,843,295 1,372,943, ,602,670 PARK & RECREATION DISTRICTS CALWA COALINGAHURON 770,644,263 2,109,293,929 PARK & REC. DIST. TOTALS 2,879,938,192 CENTRAL VALLEY PEST W FRESNO RED SCALE 2,863,398 3,594,303 2,863,398 3,594,303 PEST CONTROL DIST. TOTALS 6,457,701 6,457,701 PEST CONTROL DISTRICTS POLICE PROTECTION DISTRICTS FIG GARDEN ORANGE COVE 247,711, ,713,889 2,875,600 4,121, ,836, ,592, ,090 3,680, ,090 3,680,513 POLICE PROT. DIST. TOTALS 516,425,773 6,997, ,428,773 4,310,603 4,310,603 19

22 ASSESSED VALUES EXEMPTIONS SECURED GROSS ASSESSED VALUE DISTRICT UNSECURED HOMEOWNERS EXEMPTION NET ASSESSED VALUE GROSS ASSESSED VALUE NET ASSESSED VALUE HOMEOWNERS EXEMPTION PUBLIC UTILITY DISTRICTS PINEDALE RIVERDALE RIVERDALELIGHTING RIVERDALEFIRE TRANQUILLITY 490,032, ,931,392 87,934,961 88,479,739 21,021,469 UTILITY DISTRICT TOTALS 791,399,982 4,331,600 1,946,000 1,659,000 1,666, , ,700, ,985,392 86,275,961 86,813,739 20,412,469 10,211, ,188,382 9,960,310 2,260,860 2,260,860 2,260, ,500 16,889,390 9,960,310 2,260,860 2,260,860 2,260, ,500 16,889,390 SANITATION DISTRICTS SELMAKINGSBURGFOWLER 2,438,510,493 30,949,263 2,407,561, ,308, ,308,906 SANITATION DIST. TOTALS 2,438,510,493 30,949,263 2,407,561, ,308, ,308,906 36,102,669 4,300,526 11,800,790 22,868,503 17,617, ,738, ,716,102 37,877,852 7,741, , , , , , , ,000 35,499,769 4,300,526 11,653,790 22,700,503 17,372, ,381, ,499,102 37,261, ,100 12,900 53,700 12, , , , ,100 12,900 53,700 12, , , , ,763,538 2,352, ,669, , , ,000 69,489, ,463, ,358,567 1,846,404 61,883,997 21,370,775 1,846,404 61,883,997 21,370,775 WATERWORKS DISTRICTS WW WW WW WW WW WW WW WW WW # 18 # 25 ANNEX 4 # 37 # 38 # 40 # 41 MAINTENANCE # 41 ZONE 1 MAINTENANCE # 42 MAINTENANCE # 42 ZONE 1 DEBT SERVICE WATERWORKS TOTALS ELEMENTARY SCHOOLS ALVINA AMERICAN UNION BIG CREEK BURREL UNION 69,804, ,834, ,435, ,000 77,000 CLAY JOINT UNION FRESNO CO. TULARE CO. TOTAL 39,241,891 31,515,369 70,757, ,600 56, ,600 39,047,291 31,459,369 70,506,660 2,366,514 1,197,181 3,563,695 KINGSBURG JOINT FRESNO CO. KINGS CO. TULARE CO. TOTAL 1,142,947, ,472, ,909,785 1,344,329,325 12,668, , ,945 14,001,645 1,130,278,510 99,807, ,241,840 1,330,327,680 91,652,882 1,764,719 3,320,036 96,737,637 MONSONSULTANA JOINT FRESNO CO. TULARE CO. TOTAL 12,024, ,198, ,222,702 14, , ,841 12,010, ,248, ,258,861 2,429,000 4,347,056 6,776,056 2,429,000 4,347,056 6,776,056 MONROE ORANGE CENTER PACIFIC UNION PINE RIDGE RAISIN CITY WASHINGTON COLONY WEST FRESNO SCHOOL WEST PARK WESTSIDE 104,642, ,417, ,895, ,196, ,809, ,919, ,659,749 87,988, ,702, , ,000 1,387,900 1,455, ,000 2,307,200 2,263,509 1,031,100 34, ,019, ,710, ,507, ,741, ,166, ,612, ,396,240 86,957, ,667,400 1,051, ,925,768 37,644,756 3,560,541 1,910,770 1,986,768 81,087,650 1,275,150 25,667,426 1,051, ,925,768 37,644,756 3,560,541 1,910,770 1,986,768 81,087,650 1,275,150 25,667, ,288,562 ELEMENTARY SCHOOL TOTALS 4,749,617,168 26,432, ,723,184,970 2,366,514 1,197,181 3,563,695 91,652,882 1,764,719 3,320,036 96,737, ,288,562

23 ASSESSED VALUES EXEMPTIONS SECURED GROSS ASSESSED VALUE DISTRICT UNSECURED HOMEOWNERS EXEMPTION NET ASSESSED VALUE GROSS ASSESSED VALUE NET ASSESSED VALUE HOMEOWNERS EXEMPTION HIGH SCHOOLS DINUBA JOINT UNION FRESNO CO. TULARE CO. TOTAL KINGSBURG JOINT UNION FRESNO CO. KINGS CO. TULARE CO. TOTAL HIGH SCHOOLS TOTALS 12,024, ,256, ,281,012 14,000 17,414,993 17,428,993 12,010, ,841, ,852,019 1,182,189, ,711, ,561,291 1,736,461,502 12,863, ,070 2,305,579 15,859,949 1,169,325, ,020, ,255,712 1,720,601,553 2,663,742,514 33,288,942 2,630,453, ,243,029 5,023,929,679 23,194,224,130 4,376,600 58,370, ,011,500 2,109,293,929 8,057,300 1,049,679 2,118,400,908 9,595,800 7,000 # 2,429,000 27,059,481 29,488,481 94,019,396 2,133,299 19,924, ,076,706 94,019,396 2,133,299 19,924, ,076, ,565, ,565,187 50,794,931 89,519, ,300,639 2,429,000 27,059,481 29,488,481 UNIFIED SCHOOLS CARUTHERS UNIFIED CENTRAL UNIFIED CLOVIS UNIFIED COALINGA UNIFIED FRESNO CO. MONTEREY CO. SAN BENITO CO. TOTAL 854,866,429 4,965,559,579 22,990,212,630 50,794,931 89,519, ,300,639 84,223,861 4,230 9,602,800 2,099,698,129 8,050,300 1,049,679 2,108,798,108 84,228,091 44,032, ,569, ,601, ,600 8,922,250 9,606,850 43,347, ,646, ,994,589 38,700 41,076,787 41,115,487 38,700 41,076,787 41,115, ,034, ,473,256 1,045,507,770 4,878, ,000 5,179, ,156, ,172,256 1,040,328,384 28,284,486 9,517,856 37,802,342 7,000 7,000 28,284,486 9,510,856 37,795,342 1,471,179,553 19,086,838,132 1,194,948,237 1,525,017,088 7,141, ,318,392 2,729,100 11,184,300 1,464,038,153 18,857,519,740 1,192,219,137 1,513,832, ,496,604 1,362,448,214 86,854,287 65,550, ,496,604 1,362,448,214 86,854,287 65,550,406 2,553,870, ,393,989 2,772,264,171 29,587, ,931 30,475,973 2,524,283, ,505,058 2,741,788,198 75,349,608 25,566, ,915,681 75,349,608 25,566, ,915, ,465,525 39,798, ,263,825 1,957, ,000 2,132, ,507,725 39,623, ,131,025 18,414, ,675 19,286,831 MENDOTA UNIFIED PARLIER UNIFIED 1,058,249, ,421,420 5,105,300 7,639,800 1,053,144, ,781,620 67,331,209 10,997,033 RIVERDALE JOINT UNIFIED FRESNO CO. KINGS CO. TOTAL 1,163,485,103 46,817,424 1,210,302,527 3,093, ,000 3,345,703 1,160,391,400 46,565,424 1,206,956,824 74,395,569 5,744,543 80,140,112 SANGER UNIFIED SELMA UNIFIED SIERRA UNIFIED WASHINGTON UNIFIED 3,864,411,999 1,632,932, ,355,008 1,446,032,791 41,500,842 19,113,770 10,875,300 9,011,609 3,822,911,157 1,613,819, ,479,708 1,437,021, ,841,177 59,384,000 19,881, ,494,498 CUTLEROROSI UNIFIED FRESNO CO. TULARE CO. TOTAL FIREBAUGHLAS DELTAS UNIFIED FRESNO CO. MADERA CO. TOTAL FOWLER UNIFIED FRESNO UNIFIED GOLDEN PLAINS KERMAN UNIFIED KINGS CANYON UNIFIED FRESNO CO. TULARE CO. TOTAL LATON UNIFIED FRESNO CO. KINGS CO. TOTAL UNIFIED SCHOOLS TOTALS 69,857,124, ,721, ,186,402,665 3,329,382,438 84,223,861 4,230 84,228,091 18,414, ,675 19,286,831 67,331,209 10,997,033 74,395,569 5,744,543 80,140, ,841,177 59,384,000 19,881, ,494,498 7,000 3,329,375,438