Countt of Fresno Vicki Crow, C.P.A. Auditor-Controller/Treasurer-Tax Collector

Transcription

1 Countt of Fresno Vicki Crow, C.P.A. Auditor-Controller/Treasurer-Tax Collector January 9, 2014 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 Ganna Monastyrsky or George Gomez of our Special Accounting Division at Sincerely, Vicki Crow, C.P.A. Aud itor-controller/t reasu rer-t ax Collector 9~ George Gomez Accounting and Financial Manager SPECIAL ACCOUNTING DIVISION 2281 Tulare Street RM 104 I P.O. Box 1247 I Fresno, California I (559) I F AX (559) Equal Employment Opportunity - Affirmative Action - Disabled Employer

2 Column 1 - Fund Number: Explanation of Items 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, 2013 lien date. The total tax charge is computed as follows: Net Secured Assessed Value Proposition 13 Tax Rate ($1 per $100 of Assessed Value) Total Tax Charge Current Secured $57,719,145,897 x.01 Less Reductions in Tax Charge - R&T 100 (See Page 11) $577,191,459 (1,046,907) $

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 $3,052,447,421 x Distribution to Redevelopment Agencies and Adjustment for Dissolved Entity Distribution to all other agencies $30,4 70,810 (320,911) $ 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, 2013 lien date. The total tax charge is computed as follows: Net Unsecured Assessed Value $3,032,706,274 Proposition 13 Tax Rate ($1 per $100 of Assessed Value) x.01 = Total Tax Charge Current Unsecured $30,327,063 Less Reductions in Tax Charge R&T 100 (See Page 11) Column 8 - Homeowners Subvention Levy: (36,022) $ 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). 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, 2013 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 thirteen 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 ,662,389 (106,528,136.00) 79,824,594 11,065,816 4,196,365 1,047,478 96,134,253 (11,997,914) 5,338,286 96,756, ,230,771 5,787, ,018,286 * COUNTY AMOUNT IS NET AFTER REDUCTION FOR IRRIGATION DISTRICTS ADJUSTMENTS. CEMETERY ALTA ,873-19, , ,873 (10,174) 535 (148) 11,086 11, CLOVIS ,112 (124,015.00) 352,024 20,983 18,508 4, ,097 (16,436) 12,140 (5,654) 386, , COALINGA-HURON ,465 (36,749.00) 73,170 6,749 3, ,716 (12,401) 805 (1,067) 72,053 72, DOS PALOS ,993-13, ,993 (224) 14,769 14, DUNLAP ,950 (632.00) 1, ,318 (19) 1,299 1, FOWLER ,371 (106,961.00) 219,511 12,509 11,541 2, ,410 (42,776) 11,327 (2,943) 212, , KINGSBURG , ,777 5,120 8,663 2, ,761 (10,477) (2,310) 167, , OAK GROVE ,102 (58,844.00) 79,508 5,613 4, ,258 (1,371) 88,887 88, PARLIER ,352 (48,890.00) 95,064 4,141 4,998 1, ,462 (57,404) 4,458 (700) 51,817 51, REEDLEY , ,232 10,555 13,419 3, ,545 (42,828) 638 (3,529) 236, , SANGER-DEL REY ,087 (130,766.00) 265,026 12,826 13,934 3, ,321 (21,056) 914 (4,101) 271, , SELMA ,147 (104,570.00) 172,843 10,348 9,087 2, ,577 (27,319) (2,503) 164, , SQUAW VALLEY ,813 (7,081.00) 2, ,732 (58) 3,674 3, WASHINGTON COLONY ,442 (49,935.00) 108,891 6,512 5,725 1, ,507 (1,848) 120, ,659 TOTAL CEMETERIES ,708,013 (668,443.00) 1,822,343 97,598 95,811 23,818 2,039,570 (240,871) 30,817 (26,475) - 1,803, ,803,040 COMMUNITY SERVICE BIOLA ,474 (23,982.00) 33,993 2,282 1, , (671) 37,821 37, CARUTHERS ,757 (69,504.00) 97,945 3,976 5,149 1, , (1,645) 106, , DEL REY ,413 (55,657.00) 72,594 3,064 3,817 1,281 80, (1,155) 79,601 79, DEL REY-LIGHTING ,054-1, , (29) 2,025 2, EASTON ,069 (3,151.00) 17, , (301) 19,617 19, EASTON ZONE A ,258-1, , (19) 1,239 1, LANARE ,466 (2,184.00) 2, , (48) 3,234 3, LATON ,933 (18,531.00) 81,813 7,188 4,301 1,100 94, (1,407) 92,995 92, SIERRA CEDARS ,931 (21,654.00) 30, , , (257) 33,020 33,020 TOTAL COMMUNITY SERVICE ,356 (194,663.00) 340,502 18,594 17,901 4, , (5,532) - 376, ,160 COUNTY SERVICE AREA NO ,868 (11,636.00) 24, , , (406) 26,826 26, NO ,507 (4,021.00) 8, , (146) 9,340 9, NO ,009 (24,618.00) 12, , (202) 13,189 13, NO ,892 (1,242.00) 5, , (88) 5,562 5, NO ,108 (1,204.00) 1, , (30) 1,874 1, NO ,602 (4,790.00) 8, , (136) 8,676 8, NO (166.00) (10) NO ,779 (905.00) 1, , (30) 1,844 1, NO ,919 (631.00) 1, , (19) 1,269 1, NO ,273 (3,853.00) 10, , (174) 11,246 11, NO ,391 (989.00) 2, , (48) 3,354 3, NO ,884 (1,506.00) 9, , (131) 10,247 10,247 TOTAL CSA ,014 (55,561.00) 86,420 3,341 4,544 1,148 95, (1,420) - 94, ,031

8 COUNTY WATER LIBERTY ,261 (41,726.00) 34,569 2,727 1, , (596) 38,939 38, MALAGA ,784 (160,299.00) 261,570 8,756 13,752 3, , (4,319) 283, ,166 TOTAL WATER DISTRICTS ,044 (202,025.00) 296,139 11,482 15,569 3, , (4,915) - 322, ,105 FIRE DISTRICTS BALD MOUNTAIN ,420 44, ,216 2,335 5,059 1, ,876 (1,576) 103, , FIG GARDEN ,425 (34,257.00) 496,060 18,417 26,081 6, ,168 (8,196) 538, , FRESNO COUNTY FIRE ,685,375 (1,543,920.00) 10,858, , , ,075 12,141,455 (105,197) 24 (180,733) 11,855,549 11,855, ZONE ,448 (21,363.00) 32,840 1,900 1, ,085 (525) 36,560 36, ZONE ,400 (2,407.00) 1, ,993 (29) 1,964 1, ZONE (298.00) ZONE ,699 (63,668.00) 50,125 4,615 2, ,031 (869) 57,162 57, ZONE ,141 (2,009.00) 2, ,132 (49) 3,083 3, ZONE ,177 (10,260.00) 31, , ,917 (511) 33,406 33, ZONE ,582 (3,612.00) 14, ,970 (241) 15,729 15, ZONE ,619 (12,004.00) 55,886 2,060 2, ,615 (929) 60,686 60, ZONE ,671,863 (864,354.00) 3,454, , ,625 46,216 3,807,509 (57,001) 3,750,508 3,750, NORTH CENTRAL ,043,084 2,328, ,838, , ,969 75,534 6,371,643 (65,913) 3,699 (94,681) 6,214,749 6,214, ZONE ,187,451 (421,131.00) 686,188 35,177 36,077 8, ,320 (20,526) 1,152 (11,194) 735, , ORANGE COVE ,520 14, ,696 7,315 11,814 2, ,742 (112,720) 5,933 (1,618) 138, ,337 TOTAL FIRE DISTRICTS ,789,564 (592,046.00) 21,843, ,939 1,148, ,180 24,197,518 (304,356) 10,808 (358,152) - 23,545, ,545,817 FLOOD CONTROL DOS PALOS DRAINAGE FRESNO METROPOLITAN ,697,654 (4,379,326.00) 6,626, , ,408 86,487 7,318,328 (754,878) 126,876 (92,098) 6,598,228 6,598, IMP. DIST. A ,236-28,231 1,137 1, ,236 (129) 26 (537) 30,596 30, IMP. DIST. AA-DD ,702 (208,604.00) 174,572 3,064 9,178 2, ,098 0 (3,276) 185, , IMP. DIST. B ,550-25, , ,550 (481) 27,069 27, IMP. DIST. BB , ,181 4,152 9,421 2, ,166 (1,393) 279 (3,365) 190, , IMP. DIST. C ,986-49,548 1,185 2, ,986 (939) 53,047 53, IMP. DIST. CC ,995 (43,580.00) 40, , ,415 (5,033) 1,007 (682) 39,707 39, IMP. DIST. CO ,997 (44,094.00) 36, , ,903 (693) 39,210 39, IMP. DIST. DF ,239-25, , ,239 (470) 26,769 26, IMP. DIST. DG ,660 (73,482.00) 186,671 2,176 9,814 2, ,178 (3,488) 197, , IMP. DIST. E ,580-45,515 1,061 2, ,580 (861) 48,719 48, IMP. DIST. EE-1/ ,209-92, ,847 1,229 99,209 (8,437) 1,687 (1,576) 90,883 90, IMP. DIST. EE-2A ,607-42, , ,607 (794) 44,813 44, IMP. DIST. EE-3A ,205-30, , ,205 (157) 31 (570) 32,509 32, IMP. DIST. EE-3B ,484-68,561 1,414 3, ,484 (1,297) 73,187 73, IMP. DIST. EE-3C ,504-9, ,504 (179) 10,325 10, IMP. DIST. F ,276-73,170 1,294 3, ,276 (1,375) 77,901 77, IMP. DIST. G ,930-38, , ,930 (412) 82 (716) 40,884 40, IMP. DIST. H ,439-69,137 2,763 3, ,439 (1,330) 75,109 75, IMP. DIST. I ,462-54,734 1,126 2, ,462 (1,029) 58,433 58, IMP. DIST. II ,557 (35,263.00) 36, , ,294 (7,422) 1,484 (548) 32,808 32, IMP. DIST. II ,485 (24,190.00) 40, , ,295 (22,104) 951 (380) 22,762 22,762

9 IMP. DIST. II-4A ,469-17, ,469 (447) 89 (335) 18,776 18, IMP. DIST. L , ,587 1,948 5,604 1, ,450 (2,001) 113, , IMP. DIST. M ,777-63,952 3,574 3, ,777 (1,241) 70,536 70, IMP. DIST. MM ,598-99, ,210 1, ,598 (1,845) 104, , IMP. DIST. O ,115 (39,921.00) 33, , ,194 (626) 35,568 35, IMP. DIST. Q , ,587 2,193 5,604 1, ,763 (2,013) 113, , IMP. DIST. UU ,924 (28,209.00) 26, , ,715 (3,362) 672 (436) 25,589 25, IMP. DIST. V ,328 (63,599.00) 53,005 1,221 2, ,729 (1,006) 56,723 56, IMP. DIST. VV ,412-13, ,412 (2,546) 509 (201) 12,174 12, IMP. DIST. WW ,482-4, , ,802 (78) 8,206 8, IMP. DIST. Z , ,188 4,357 7,633 1, ,107 (19,013) 0 (2,426) 137, , KINGS RIVER CONSERV , ,517 20,565 26,262 6, ,924 (103) 1 (7,219) 545, , LOWER SAN JOAQ LEVEE PANOCHE DRAINAGE , ,838 4,973 6,301 1, ,514 (2,016) 130, ,498 TOTAL FLOOD CONTROL ,136,788 (4,940,268.00) 9,263, , , ,233 10,196,520 (825,436) 137,496 (138,127) - 9,370, ,370,452 IRRIGATION CENTRAL CAL ,271-63,952 4,188 3, ,271 (858) (1,089) 70,325 70,325 WESTLANDS WATER * ORANGE COVE ,781-25, ,797 27,781 27,781 27,781 * TRI VALLEY WATER TOTAL IRRIGATION ,859-90,691 4,188 5, ,859 (858) 0 (1,089) - 98, ,913 HOSPITAL COALINGA ,452,447-1,284,802 83,448 67,549 16,648 1,452,447 (140,860) 9,628 (19,474) 1,301,741 1,301, KINGSBURG , ,286 14,201 24,778 6, ,588 (32,470) (7,103) 477, , SELMA , ,937 5,542 6,937 1, ,165 (12,507) (1,993) 131, , SIERRA-KINGS , ,382 13,710 18,053 4, ,644 (74,737) 2,333 (4,539) 302, ,701 TOTAL HOSPITALS ,494,843-2,231, , ,317 29,219 2,494,843 (260,574) 11,961 (33,109) - 2,213, ,213,122 LIBRARY COALINGA , ,833 39,506 31,957 7, ,171 (70,423) 4,572 (8,773) 612, , FRESNO COUNTY ,897,987 (1,418,020.00) 8,321, , , ,779 9,479,967 (625,076) 448,541 (153,622) 9,149,810 9,149,810 TOTAL LIBRARIES ,585,157 (1,418,020.00) 8,929, , , ,654 10,167,137 (695,499) 453,113 (162,395) - 9,762, ,762,357 LIGHTING VAN NESS BLVD EXT ,562 (1,164.00) 4, , (68) 4,330 4,330 TOTAL LIGHTING ,562 (1,164.00) 4, , (68) - 4, ,330 MEMORIAL CLOVIS ,612,207 (242,710.00) 2,183,012 43, ,773 28,226 2,369,497 (82,117) 75,126 (34,113) 2,328,393 2,328, RIVERDALE ,704 (16,455.00) 70,290 4,404 3, ,249 (1,203) 78,046 78,046 TOTAL MEMORIAL ,707,912 (259,165.00) 2,253,302 47, ,469 29,085 2,448,747 (82,117) 75,126 (35,316) - 2,406, ,406,439

10 MOSQUITO COALINGA-HURON ,296 (24,601.00) 47,244 4,357 2, ,695 (8,072) 524 (686) 46,461 46, CONSOLIDATED ,794,381-2,555,777 70, ,371 33,283 2,794,381 (146,786) 61,680 (39,438) 2,669,837 2,669, FRESNO ,039,101 (868,689.00) 1,034,179 68,106 54,372 13,755 1,170,412 (151,095) 18,220 (14,564) 1,022,973 1,022, FRESNO WESTSIDE ,143,860 (375,848.00) 670,632 53,741 35,259 8, ,012 (64,698) 3,564 (10,613) 696, ,265 TOTAL MOSQUITO ,056,638 (1,269,138.00) 4,307, , ,486 56,028 4,787,500 (370,651) 83,988 (65,301) - 4,435, ,435,536 PARK & RECREATION CALWA ,989 (159,297.00) 278,854 17,484 14,661 3, ,692 (66,388) 13,278 (3,608) 257, , COALINGA-HURON ,041,711 (337,671.00) 1,491, ,239 78,393 19,346 1,704,040 (199,034) 13,604 (22,311) 1,496,299 1,496,299 TOTAL PARK & REC ,515,699 (496,968.00) 1,769, ,722 93,054 23,039 2,018,731 (265,422) 26,882 (25,919) - 1,754, ,754,272 POLICE FIG GARDEN ,057 (16,160.00) 141,155 5,437 7,421 1, , (2,336) 153, , ORANGE COVE ,650 (5,571.00) 81,813 2,902 4,301 1,063 90,079 (46,426) 2,443 (585) 45,511 45,511 TOTAL POLICE ,707 (21,731.00) 222,968 8,339 11,722 2, ,976 (46,426) 2,443 (2,921) - 199, ,072 PUBLIC UTILITY PINEDALE ,425 (42,549.00) 125,023 4,614 6,573 1, , (2,066) 135, , RIVERDALE ,492-19, , , (319) 21,173 21, RIVERDALE-LIGHTING ,751-16, , (280) 18,471 18, RIVERDALE-FIRE ,653 20, ,170 3,007 3, , (1,219) 79,770 79, TRANQUILLITY ,239 (11,785.00) 16,708 3, , (319) 21,135 21,135 TOTAL PUB UTILITY ,559 (33,998.00) 251,198 12,832 13,206 3, , (4,203) - 276, ,359 WATERWORKS WW # ,162 (3,283.00) 6, , (107) 6,772 6, WW # ,958 (12,105.00) 21, , , (354) 23,499 23, WW # ,854 (14,828.00) 46,668 1,301 2, , (765) 50,261 50, WW # ,629 (113,458.00) 410,215 6,106 21,567 5, , (6,676) 436, , WW #41 ZONE ,959 (64,939.00) 91,607 1,429 4,816 1,168 99, (1,497) 97,523 97,523 TOTAL WATERWORKS ,562 (208,613.00) 576,721 9,461 30,321 7, , (9,399) - 614, ,550

11 CITIES 8000 CLOVIS ,486,151 (3,440,999.00) 10,161, , , ,189 11,045,152 (1,090,252) (172,707) 6,985,380 16,767,573 4,026,607 20,794, COALINGA ,150,996 (188,151.00) 877,468 27,501 46,133 11, ,845 (601,662) 49,887 (6,261) 1,337,964 1,742, ,776 1,892, FIREBAUGH ,729 (119,344.00) 418,857 10,869 22,022 5, ,385 (276,783) 15,754 (3,131) 541, , , , FOWLER ,910 (90,305.00) 578,449 19,230 30,412 7, ,605 (268,324) 53,665 (6,373) 443, , ,133 1,140, FRESNO ,611,170 (18,283,003.00) 56,185,041 2,446,532 2,953, ,642 62,328,167 (5,313,027) 411,577 (989,171) 34,163,628 90,601,174 19,240, ,841, HURON ,299 (47,965.00) 169,963 10,264 8,936 2, ,334 (155,980) (615) 533, ,825 43, , KERMAN ,270 (160,210.00) 597,462 19,340 31,412 7, ,060 (128,214) 6,452 (9,157) 990,634 1,515, ,703 1,938, KINGSBURG ,113,162 (231,013.00) 806,026 22,961 42,377 10, ,149 (119,474) (13,227) 847,995 1,597, ,641 1,847, MENDOTA ,135 (169,661.00) 253,504 11,431 13,328 3, ,474 (213,934) (1,174) 626, , , , ORANGE COVE ,617 (32,147.00) 233,915 6,182 12,298 3, ,470 (210,458) 11,952 (783) 707, ,221 39, , PARLIER ,972 (107,481.00) 466,101 13,622 24,505 6, ,491 (332,224) 0 (3,097) 990,999 1,166, ,796 1,290, REEDLEY ,638,263 (303,872.00) 1,199,533 55,919 63,066 15,873 1,334,391 (272,500) 5,619 (18,426) 1,645,845 2,694, ,702 3,094, SAN JOAQUIN ,913 (4,089.00) 113,500 3,850 5,967 1, ,824 (94,307) (525) 276, ,105 99, , SANGER ,430,559 (759,293.00) 1,511,803 59,878 79,484 20,101 1,671,266 (340,748) 16,333 (23,088) 1,654,544 2,978, ,124 3,450, SELMA ,833, ,281,922 49,763 67,398 17,109 1,416, (19,857) 1,618,591 2,743,124 1,087,527 3,830,651 TOTAL CITIES ,107,265 (24,354,459.00) 74,855,005 2,975,602 3,935, ,666 82,752,806 (9,689,690) 571,239 (1,267,592) 53,363, ,730,596 27,054, ,785,552 ELEMENTARY SCHOOLS ALVINA , ,724 6,424 9,239 2, , ,673 (35,902) 157, AMERICAN BIG CREEK , , ,233 15,297 3, , , , BURREL , ,428 16,049 19,265 3, , ,670 (75,202) 330, CHAWANAKEE CLAY ,872-81,813 3,699 4,301 1,059 90,872 90,872 (16,846) 74, WEST FRESNO KINGSBURG ,968,424-1,796,419 53,340 94,447 24,218 1,968,424 (127,334) 1,841,090 (341,294) 1,499, MONROE , ,546 5,033 7,179 1, , ,534 (27,905) 122, MONSON-SULTANA ,910-20, , ,910 22,910 (4,247) 18, ORANGE CENTER , ,276 9,373 19,205 5, ,121 (27,577) 4, ,214 (68,875) 307, PACIFIC , ,633 15,319 18,750 4, , ,276 (73,275) 322, PINE RIDGE ,638, , ,879 43,922 10,694 1,638,905 1,638, ,638, RAISIN CITY , ,637 21,010 26,111 6, , ,038 (101,964) 448, WASHINGTON COLONY , ,458 11,994 12,116 2, , ,528 (47,739) 209, WEST PARK , ,326 13,956 11,268 2, , ,338 (44,924) 197, WESTSIDE , ,868 40,426 27,595 6, , ,428 (111,120) 488,308 TOTAL ELEMENTARIES ,634,959-5,892,232 1,356, ,785 76,382 7,634,959 (154,911) 4, ,484,718 (949,293) 6,535,425 HIGH SCHOOLS KINGSBURG ,008,889-1,832,716 55,291 96,356 24,526 2,008,889 (125,872) 1,883,017 (349,066) 1,533, MINARETS/ Sierra High** ,692, , ,382 49,617 12,188 1,692,912 1,692,912 (313,825) 1,379, WASHINGTON TOTAL HIGH SCHOOLS ,701,801-2,776, , ,973 36,714 3,701,801 (125,872) 0 0-3,575,929 (662,891) 2,913,038

12 UNIFIED SCHOOLS CARUTHERS ,124,906-1,919,138 80, ,899 24,193 2,124,906 2,124,906 (705,628) 1,419, GOLDEN PLAINS ,030,158-3,579, , ,168 43,360 4,030,158 (223,694) 111,847 3,918,311 (393,907) 3,524, CENTRAL ,428,480-12,275, , , ,389 13,428,480 (133,693) 26,739 13,321,525 (2,464,536) 10,856, CLOVIS ,377,713-56,648,837 1,020,799 2,978, ,741 61,377,713 (2,063,150) 154,971 59,469,534 (10,995,505) 48,474, COALINGA-HURON ,881,916-5,203, , ,589 67,352 5,881,916 (570,317) 38,983 5,350,583 (984,644) 4,365, CUTLER-OROSI , ,633 5,457 6,815 1, , ,624 (26,624) 117, DINUBA JOINT UNIFIED ,142-9, ,142 11,142 (2,066) 9, DOS PALOS-ORO LOMA ,883,797-1,642, ,735 86,329 19,721 1,883,797 1,883,797 (349,211) 1,534, FIREBAUGH-LAS DELTAS ,674,578-1,525,631 49,128 80,211 19,608 1,674,578 (428,880) 23,589 1,269,287 (230,923) 1,038, FOWLER ,109,289-3,711, , ,135 48,131 4,109,289 (485,677) 128,613 3,752,225 (671,731) 3,080, FRESNO ,168,375-49,636,582 2,256,327 2,609, ,802 55,168,375 (3,933,767) 470,573 51,705,181 (9,497,674) 42,207, KERMAN ,455,815-4,065, , ,734 51,088 4,455,815 (261,940) 218,552 4,412,426 (777,444) 3,634, KINGS CANYON ,540,647-7,689, , , ,087 8,540,647 (1,358,856) 155,604 7,337,395 (1,331,333) 6,006, LATON , ,263 38,626 46,648 10, , ,454 (182,309) 801, MENDOTA ,884,214-3,505, , ,291 47,377 3,884,214 (332,467) 3,551,747 (658,409) 2,893, PARLIER ,442,404-1,313,610 42,294 69,064 17,436 1,442,404 (568,485) 873,920 (568,673) 305, RIVERDALE ,067,669-2,754, , ,821 34,362 3,067,669 3,067,669 (162,004) 2,905, SANGER ,822,935-9,856, , , ,911 10,822,935 (401,141) 17,233 10,439,028 (1,931,952) 8,507, SELMA ,930,372-4,451, , ,029 59,035 4,930,372 (420,561) 4,509,811 (836,011) 3,673, SIERRA** ,471,158-3,038,586 2,232, ,755 40,670 5,471,158 5,471,158 (1,014,222) 4,456, WASHINGTON UNION ,972,607 2,696,357 98, ,767 36,148 2,972,607 (636,284) 86,890 2,423,212 (433,098) 1,990,114 TOTAL UNIFIEDS ,405, ,539,911 8,276,496 9,281,665 2,307, ,405,254 (11,818,912) 1,433, ,019,935 (34,217,904) 151,802,031 COLLEGES MERCED ,221-54,158 3,553 2, ,221 61,221 (10,159) 51, COLLEGE OF SEQUOIAS ,154-23, , ,154 26,154 (4,340) 21, STATE CENTER ,067,323-26,596,561 1,723,916 1,398, ,521 30,067,323 (1,690,466) 196,218 28,573,075 (4,708,979) 23,864, WEST HILLS ,408,564-3,925, , ,403 49,815 4,408,564 (330,422) 15,504 4,093,646 (676,745) 3,416,901 TOTAL COLLEGES ,563,262-30,600,190 1,954,947 1,608, ,308 34,563,262 (2,020,888) 211, ,754,096 (5,400,223) 27,353, ED. REV. AUG. FUND , ,244, ,941,322 66,609 6,989,446 1,734, ,732, (150,119,978) (8,387,840) 8,387,840 0 TOTAL ED. REV FUND , ,244, ,941,322 66,609 6,989,446 1,734, ,732, (150,119,978) (8,387,840) 8,387, COUNTY OFFICE OF EDUCATION ,787,340-18,424,527 1,154, , ,889 20,787,340 (1,172,245) 136,502 19,751,597 19,751,597 TOTAL OFFICE OF ED ,787,340-18,424,527 1,154, , ,889 20,787,340 (1,172,245) 136, ,751, ,751,597 TOTAL SCHOOLS ,580, ,174,623 13,551,531 19,304,363 4,794, ,824,753 (15,292,827) 1,786,489 0 (150,119,978) 241,198,436 (32,842,471) 208,355,965 LEVY TOTALS ,122, ,144,552 30,149,899 30,291,041 7,536, ,122,288 (40,072,642) 8,528,648 (2,141,933) 0 610,436, ,436,357

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 57,719,145,897 3,032,706,274 (A) DOS PALOS DRAINAGE 0 0 (A) LOWER SAN JOAQUIN LEVEE -8,940,900 (582,300) (A) WESTLANDS -95,749,800 (3,019,900) TOTAL OF R & T 100 ADJUSTMENT -104,690,700 (3,602,200) NET LEVY 57,614,455, ,144,552 3,029,104,074 30,291,041