TAX RATE BOOK

Transcription

1 TAX RATE BOOK

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 _11 1 TAX CODE DESCRIPTION 0001 Taxes limited to one percent of full cash value and fall within the Countywide rate Taxes based on land only - no exemptions. Only voter-approved 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/Treasurer-Tax Collector will collect a cost of $10.00 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 20, 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 NON-UNITARY 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 3,032,706,274 6

9 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX I I I 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 6020 CITY OF FIREBAUGH AS BILLED 6021 CITY OF HURON ASSESSMENT 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 6039 FOWLER CONCRETE AS BILLED 6040 COAL-HUR 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 A-WW (34 ADR) ANNUAL CHARGE 6048 CSA #5 TP ANNUAL CHARGE 6049 DOWNTOWN FRESNO PBID ANNUAL CHARGE 6051 CALIFORNIA PACE BD ANNUAL CHARGE 6052 CFD FANCHER CREEK (MELLO ROOS) AS BILLED 6053 FIGTREE PACE BOND 2013 AS BILLED 6054 CITY OF FIREBAUGH CIVIL FIRE PENALTY AS BILLED 6080 CITY OF ORANGE COVE CITY OF ORANGE COVE WASTE WATER CITY OF ORANGE COVE ASSESSMENT # CITY OF SANGER NUISANCE ABATEMENT AS BILLED 6107 CITY OF SANGER LANDSCAPE DISTRICT #1 ANNUAL CHARGE 6108 CITY OF SANGER L/L #2 ANNUAL CHARGE 6109 CITY OF MENDOTA CFD # (MELLO ROOS) ANNUAL CHARGE 6115 WEST PARLIER COMMUN SERV

10 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX I I I ASSESSMENT CODE DISTRICT PERIOD 6124 CITY OF CLOVIS ASSMT. DISTRICT 95-1 AREA 1 ANNUAL CHARGE 6125 CITY OF COALINGA ASSM'T # CITY OF CLOVIS ASSMT. DISTRICT 95-1 AREA 2 ANNUAL CHARGE 6128 CITY OF CLOVIS SHEPARD TEMPERANCE-AD TILL PAID (NOT ANNUAL) 6129 CITY OF CLOVIS COMM FAC DIST # (MELLO ROOS) ANNUAL CHARGE 6140 CITY OF KINGSBURG CITY OF KINGSBURG PHEASANT GROVE CITY OF KINGSBURG AD SUPP NELSON CITY OF KINGSBURG CITY OF KINGSBURG ASSESS DIST #93-01 L/L ANNUAL CHARGE 6153 CITY OF KINGSBURG NELSON CSA BL ANNUAL CHARGE 6155 CSA 35 BN ANNUAL CHARGE 6183 CITY OF COALINGA JUNNIPER RIDGE A CITY OF COALINGA JUNNIPER RIDGE B #1191-B CITY OF COALINGA HILLVIEW ESTATES # CITY OF COALINGA ASSMT HURON PK EST 2004 AS BILLED 6189 COALINGA-HURON PARK & REC LLMD A ANNUAL CHARGE 6190 COALINGA-HURON PARK & REC LLMD B AS BILLED 6191 CSA 31 E ANNUAL CHARGE 6192 CSA 35 BO ANNUAL CHARGE 6193 CSA 35 CA ANNUAL CHARGE 6194 CSA 35 CB ANNUAL CHARGE 6195 CITY OF SAN JOAQUIN LLMD 92-3 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 8

11 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX I I I ASSESSMENT CODE DISTRICT PERIOD 6234 COUNTY SERVICE AREA # 34 ANNUAL CHARGE 6235 COUNTY SERVICE AREA # 35 A ANNUAL CHARGE 6236 FRESNO COUNTY MAINT. #2 ANNUAL CHARGE 6238 WATERWORKS # 38 ANNUAL CHARGE 6239 MILLERTON LAKE ESTATES MAINT. #1 ANNUAL CHARGE 6240 WATERWORKS # 40 ANNUAL CHARGE 6241 WATERWORKS # 41 ZONE 1 SEWER ANNUAL CHARGE 6242 WATERWORKS # 41 ZN 1-WATER & 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 6248 MAINTENANCE DIST. 3 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 35 M ANNUAL CHARGE 6262 COUNTY SERVICE AREA 10 A 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 ANNUAL CHARGE 6269 COUNTY SERVICE AREA 35 AY ANNUAL CHARGE 6270 COUNTY SERVICE AREA 35 AC ANNUAL CHARGE 6271 COUNTY SERVICE AREA 35 BI ANNUAL CHARGE 6272 COUNTY SERVICE AREA 35 N ANNUAL CHARGE 6273 COUNTY SERVICE AREA 35 AG ANNUAL CHARGE 6275 COUNTY SERVICE AREA 35 AA ANNUAL CHARGE 6276 COUNTY SERVICE AREA 35 AD ANNUAL CHARGE 6277 COUNTY SERVICE AREA 35 AF ANNUAL CHARGE 6278 COUNTY SERVICE AREA 35 AK ANNUAL CHARGE 6279 COUNTY SERVICE AREA 35 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 BS ANNUAL CHARGE 6286 COUNTY SERVICE AREA 35 AE ANNUAL CHARGE 6287 COUNTY SERVICE AREA 35 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 COUNTY SERVICE AREA 35 AU ANNUAL CHARGE 6296 COUNTY SERVICE AREA 35 BA ANNUAL CHARGE 6297 COUNTY SERVICE AREA 35 BB ANNUAL CHARGE 9

12 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX I I I ASSESSMENT CODE DISTRICT PERIOD 6298 COUNTY SERVICE AREA 35 BD ANNUAL CHARGE 6299 COUNTY SERVICE AREA 35 BG ANNUAL CHARGE 6307 COUNTY SERVICE AREA 35 CC ANNUAL CHARGE 6309 COUNTY SERVICE AREA 35 CD ANNUAL CHARGE 6311 COUNTY SERVICE AREA 35 CE ANNUAL CHARGE 6317 COUNTY SERVICE AREA 35 CF ANNUAL CHARGE 6319 COUNTY SERVICE AREA 31 F ANNUAL CHARGE 6321 QUAIL LAKES ASMT DIST COUNTY SERVICE AREA 1 SNOW ANNUAL CHARGE 6326 COUNTY SERVICE AREA 31 G ANNUAL CHARGE 6327 COUNTY SERVICE AREA 35 CG ANNUAL CHARGE 6329 COUNTY SERVICE AREA 35 CI ANNUAL CHARGE 6360 FRESNO COUNTY SEWER IMP # FRESNO COUNTY C & G IMP # DEL REY FRESNO COUNTY CEMT WAT & SEW IMP# COUNTY SERVICE AREA ID SEWER CONNECTION -SKF SANITATION AS BILLED 6395 COUNTY SERVICE AREA 35 BQ ANNUAL CHARGE 6396 COUNTY SERVICE AREA 35 BR ANNUAL CHARGE 6397 COUNTY SERVICE AREA 35 X ANNUAL CHARGE 6398 COUNTY SERVICE AREA 35 BY 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 (MELLO ROOS) ANNUAL CHARGE 6407 COUNTY SERVICE AREA 34 B ANNUAL CHARGE 6408 COUNTY SERVICE AREA 34 C ANNUAL CHARGE 6475 CITY OF FRESNO PENALTY/CITATION COSTS AS BILLED 6476 CITY OF FRESNO ENFORCEMENT COSTS AS BILLED 6505 BIG CREEK CS AS BILLED 6511 BIOLA DELINQUENT ACCOUNTS AS BILLED 6526 EASTON COMMUNITY SERVICES-DRAIN BASIN AS BILLED 6535 SIERRA CEDARS COMM SERVICE ANNUAL CHARGE 6566 PINEDALE WATER DISTRICT ANNUAL CHARGE 6576 FRESNO IRRIGATION - FREE WATER FRESNO IRRIGATION - GROUND WATER SERVICE FRESNO IRRIGATION - WATER SERVICE FRESNO IRRIGATION - LIFT PUMP FRESNO IRRIGATION - PUMP DITCH FRESNO IRRIGATION - MINIMUM FRESNO IRRIGATION - UNDEV ANNEX FRESNO IRRIGATION - DEV ANNEX FRESNO IRRIGATION - ISIP FRESNO IRRIGATION - ID AS BILLED 6595 LOWER SAN JOAQUIN LEVEE ANNUAL CHARGE 6635 TRANQUILITY PUBLIC UTILITY SELMA LANDSCAPE/LIGHTING #1 SUNCREST ANNUAL CHARGE 6640 BIOLA - LANDSCAPE #1 AS BILLED 10

13 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX I I I ASSESSMENT CODE DISTRICT PERIOD 6641 SELMA LANDSCAPE & LIGHTING BLOSSOM RANCH ANNUAL CHARGE 6642 SELMA LANDSCAPE & LIGHTING ROSEWOOD ANNUAL CHARGE 6643 SELMA STRUCTURE DEMO/PUBLIC NUIS. AS BILLED 6645 SELMA - LANDSCAPE #1 ANNUAL CHARGE 6646 SELMA LANDSCAPE #2 ANNUAL CHARGE 6647 SELMA LANDSCAPE #3 ANNUAL CHARGE 6648 SELMA LANDSCAPE #4 ANNUAL CHARGE 6649 CITY OF SELMA SUNDANCE ESTATES 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 ANNUAL CHARGE 6655 PARLIER - LANDSCAPE #1 ANNUAL CHARGE 6657 CITY OF MENDOTA - CODE ENFORCEMENT AS BILLED 6658 CITY OF FRESNO CFD #9 (MELLO ROOS) ANNUAL CHARGE 6660 CLOVIS - LANDSCAPE #1 ANNUAL CHARGE 6662 CITY OF FRESNO CFD #12 ANNUAL CHARGE 6663 CITY OF FRESNO CFD ANNUAL CHARGE 6666 CLOVIS TEMPERENCE-BARSTOW 1999 thru CITY OF FRESNO CFD #11 (MELLO ROOS) ANNUAL CHARGE 6668 FRESNO CFD #7 (MELLO ROOS) 12/02-9/ FRESNO CFD #5 (MELLO ROOS) 10/01-9/ FRESNO CFD #4 (MELLO ROOS) EASTON COMMUNITY SERVICES-ST LIGHTS ANNUAL CHARGE 6673 MAINTENANCE DISTRICT #4 (PUBLIC WORKS) ANNUAL CHARGE 6674 COUNTY SERVICE AREA 31 D ANNUAL CHARGE 6675 COUNTY SERVICE AREA 35 AB ANNUAL CHARGE 6676 COUNTY SERVICE AREA 35 AH ANNUAL CHARGE 6677 COUNTY SERVICE AREA 35 AI ANNUAL CHARGE 6678 COUNTY SERVICE AREA 35 AJ ANNUAL CHARGE 6679 COUNTY SERVICE AREA 35 AT ANNUAL CHARGE 6680 COUNTY SERVICE AREA 35 BM ANNUAL CHARGE 6681 SELMA CURB & GUTTER ANNUAL CHARGE 6682 SELMA VINEYARD REF SELMA HIGHLAN REF SELMA DANCER REF SELMA WATER MN REF SELMA DANCER III REF SELMA STILLMAN REF SELMA PS ANDERSON REF SELMA THEATER REF MAINTENANCE DISTRICT #5 ANNUAL CHARGE 6693 MAINTENANCE DISTRICT #6 ANNUAL CHARGE 6694 BRETZ MOUNTAIN CDF # (MELLO ROOS) ANNUAL CHARGE 6695 CFD # COUNTYWIDE (MELLO ROOS) ANNUAL CHARGE 6696 VENTANA HILLS ESTATES CDF # (MELLO ROOS) ANNUAL CHARGE 6697 WILDFLOWER VILLAGE (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

14 6000 THRU 6999 SPECIAL ASSESSMENTS NOT BASED ON ASSESSED VALUE TAX I I I ASSESSMENT CODE DISTRICT PERIOD 6862 CITY OF COALINGA CLEAN UP AS BILLED 6866 CITY OF FOWLER ASSMT # ANNUAL CHARGE 6868 CITY OF FRESNO PUBLIC NUISANCE AS BILLED 6869 CITY OF FOWLER ASMT DISTRICT R CITY OF SANGER CFD (MELLO ROOS) AS BILLED 6892 CITY OF FRESNO STRUCTURE DEMO-HOUSING CODE ENFOR AS BILLED 6900 CITY OF KERMAN - WEED AS BILLED 6901 KERMAN LANDSCAPE & LIGHTING #1 ANNUAL CHARGE 6904 CITY OF KERMAN DEL UTIL BILLS AS BILLED 6905 CLOVIS - WEED & RUBBISH ABATEMENT AS BILLED 6910 FOWLER - WEED AS BILLED 6925 CITY OF KINGSBURG - WEED AS BILLED 6930 SANGER - WEED AS BILLED 6936 CITY OF SAN JOAQUIN - FIRE SUPRESSION AS BILLED 6940 NORTH CENTRAL FIRE - WEED AS BILLED 6950 SELMA - WEED AS BILLED 6955 SELMA - TRASH ANNUAL CHARGE 6959 FRESNO COUNTY FIRE (MELLO ROOS) ANNUAL CHARGE 6962 MILLERTON NEW TOWN & AREA FIRE SUPPRE 01/02-30/ FIG GARDEN FIRE - ANNUAL CHARGE FIG GARDEN FIRE -WEED AS BILLED 6970 CITY OF FRESNO-WEED ABATEMENT AS BILLED 6974 CARUTHERS CS DELINQUENT CHARGES AS BILLED 6987 TRANQ PUB UTILITY DELQ CHG AS BILLED 6990 PINEDALE PUBLIC UTILITY AS BILLED 6991 SKF DEFFERRED CONNECTION AS BILLED 6992 S-K-F ANNUAL CHARGE ANNUAL CHARGE 6994 S-K-F SELMA CONSTRUCTION ANNUAL CHARGE 6995 S-K-F KINGSBURG CONSTRUCTION ANNUAL CHARGE 6996 S-K-F FOWLER CONSTRUCTION ANNUAL CHARGE 6997 S-K-F FINES AND PENALTIES AS BILLED 12

15 CITIES IN FRESNO COUNTY ASSESSED VALUES (GROSS) CITIES SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL CLOVIS $ 7,506,623,835 1,262,717 $ 7,507,886,552 $ 198,810,435 $ 7,706,696,987 COALINGA 446,316, , ,983,199 8,682, ,666,089 FIREBAUGH 267,147, , ,518,688 14,331, ,849,827 FOWLER 358,399, ,399,066 31,343, ,742,502 FRESNO 26,744,508,698 9,496,903 26,754,005,601 1,449,421,705 28,203,427,306 HURON 95,626, ,485 96,531,390 7,489, ,020,787 KERMAN 543,453, , ,748,894 20,909, ,658,039 KINGSBURG 671,309, , ,443,117 28,981, ,424,697 MENDOTA 183,562,414 1,387, ,949,431 6,562, ,511,943 ORANGE COVE 164,261,026 70, ,331,362 2,199, ,531,029 PARLIER 294,595, ,595,151 8,027, ,622,517 REEDLEY 906,879, , ,216,617 44,785, ,002,554 SAN JOAQUIN 84,423,591 84,423,591 1,616,140 86,039,731 SANGER 903,192, , ,377,798 28,744, ,122,643 SELMA 890,680, , ,138,330 29,356, ,494,750 TOTAL - INSIDE CITIES 40,060,980,927 15,567,860 40,076,548,787 1,881,262,614 41,957,811,401 TOTAL - OUTSIDE CITIES 18,022,159,042 3,420,278,938 21,442,437,980 1,151,618,652 22,594,056,632 FRESNO COUNTY TOTAL $ 58,083,139,969 3,435,846,798 $ 61,518,986,767 $ 3,032,881,266 $ 64,551,868,033 13

16 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL CLOVIS CLOVIS A $ 431,120, ,120,571 $ 34,200,763 $ 465,321,334 CLOVIS B 46,275, ,275,713 13,394,150 59,669,863 HERNDON 140,436, ,436,098 16,574, ,010,840 CLOVIS TOTAL 617,832, ,832,382 64,169, ,002,037 COALINGA 316,742, , ,408,709 7,530, ,938,749 FIREBAUGH FIREBAUGH 106,109, , ,480,700 12,658, ,139,560 FIREBAUGH 86 ANNEX 20,295, ,295,831 4,800 20,300,631 FIREBAUGH STOREY 15,497, ,497,862 11,500 15,509,362 FIREBAUGH DEL RIO 4,572, ,572, ,572,736 FIREBAUGH TOTAL 146,476, , ,847,129 12,675, ,522,289 FOWLER 164,305, ,305,483 30,372, ,677,579 FRESNO CENTRAL BUSINESS # 1 102,368, ,368,350 6,563, ,931,740 FRUIT CHURCH 62,243, ,243,802 2,034,390 64,278,192 MARIPOSA MED CENTER 115,028,097 2,064, ,092,272 10,544, ,636,939 SO ANGUS ST 21,068, ,068, ,060 21,845,403 SOUTHWEST FRESNO 276,788, ,788,579 9,563, ,351,949 WEST FRESNO REHAB # 1 13,212,644 42,188 13,254, ,790 14,055,622 WEST FRESNO # 1 14,947, ,000 15,063,385 6,581,880 21,645,265 WEST FRESNO # 2 77,181,179 27,312 77,208,491 9,261,010 86,469,501 WEST FRESNO # 3 30, , ,907 CONVENTION CENTER 107,450, ,450,197 5,429, ,879,607 JEFFERSON 82,892, ,409 83,568,477 9,535,963 93,104,440 CHINATOWN 35,817, ,808 36,069,241 1,350,800 37,420,041 AIR TERMINAL ,678,220 43,678,220 FULTON 103,479, , ,280,851 6,577, ,858,761 VAN NESS 145,029,618 1,413, ,442,944 31,629, ,072,832 SOUTH FRESNO INDUSTRIAL 239,147,705 57, ,204,985 53,874, ,079,075 AIRPORT REVIT 259,774, ,774,586 18,243, ,018,296 SE FRESNO REVIT 482,702, , ,983,342 40,721, ,705,062 CEN CITY REVIT 312,540, , ,675,933 37,110, ,786,202 HWY 99-GOLDENSTATE 517,129, , ,242,337 37,187, ,430,277 ROEDING BUSINESS PARK 98,265, ,017 99,000,521 48,811, ,812,297 FRESNO TOTAL 3,067,098,304 6,714,071 3,073,812, ,278,253 3,454,090,628 14

17 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL HURON 90,428, ,485 91,333,050 7,426,497 98,759,547 KERMAN KERMAN 89,880,412 7,800 89,888,212 6,089,330 95,977,542 KERMAN #2 26,394, ,360 26,573,200 4,291,045 30,864,245 KERMAN TOTAL 116,275, , ,461,412 10,380, ,841,787 KINGSBURG KINGSBURG 69,986, ,552 70,119,906 6,709,020 76,828,926 KINGSBURG #2 7,644, ,644, ,560 8,074,427 KINGSBURG TOTAL 77,631, ,552 77,764,773 7,138,580 84,903,353 MENDOTA MENDOTA A 65,346,740 1,375,767 66,722,507 5,039,392 71,761,899 MENDOTA B 9,627, ,627, ,500 9,775,571 MENDOTA # 2 36,116, ,116, ,190 36,221,329 MENDOTA TOTAL 111,089,950 1,375, ,465,717 5,293, ,758,799 ORANGE COVE ORANGE COVE A 154,126,339 70, ,196,675 1,965, ,162,452 ORANGE COVE B 1,659, ,659, ,659,564 ORANGE COVE C 2,251,998 8,568 2,260,566 15,900 2,276,466 ORANGE COVE TOTAL 158,037,901 78, ,116,805 1,981, ,098,482 PARLIER PARLIER 179,663, ,663,268 5,321, ,984,844 PARLIER 87 ANNEX 12,428, ,428, ,428,194 PARLIER TOTAL 192,091, ,091,462 5,321, ,413,038 REEDLEY REEDLEY 442,691, , ,960,863 27,625, ,586,600 REEDLEY AMENDMENT 1 34,516, ,516,143 7,866,700 42,382, ,207, , ,477,006 35,492, ,969,443 15

18 REDEVELOPMENT PROJECTS FOR THE COUNTY OF FRESNO ASSESSED VALUES (GROSS) PROJECT SECURED STATE BOARD SUBTOTAL UNSECURED TOTAL SAN JOAQUIN 81,321, ,321,317 1,616,140 82,937,457 SANGER SANGER A 32,364, ,365, ,810 33,241,524 SANGER B 71,919, ,365 72,104,096 10,539,045 82,643,141 SANGER C 16,927, ,927,617 1,103,160 18,030,777 SANGER # 2 36,882, ,882,440 1,067,130 37,949,570 SANGER TOTAL 158,094, , ,279,867 13,585, ,865,012 SELMA 163,443, , ,901,514 14,950, ,852,060 FRESNO COUNTY (FRIANT) 33,428, ,428, ,710 33,765,072 GRAND TOTAL $ 5,971,504,120 $ 11,343,243 $ 5,982,847,363 $ 598,547,969 $ 6,581,395,332 16

19 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE FRESNO COUNTY $ 61,518,986, ,393,449 $ 60,771,593,318 $ 3,032,881, ,992 $ 3,032,706,274 STATE BOARD 3,435,646,798 3,435,646,798 0 TOTAL $ 64,954,633,565 $ 747,393,449 $ 64,207,240,116 $ 3,032,881,266 $ 174,992 $ 3,032,706,274 CEMETERY DISTRICTS ALTA FRESNO CO. $ 238,449,534 4,302,200 $ 234,147,334 $ 4,504,326 $ 4,504,326 TULARE CO. 1,274,102,547 28,405,920 1,245,696,627 48,682,045 48,682,045 TOTAL 1,512,552,081 32,708,120 1,479,843,961 53,186, ,186,371 CLOVIS 22,058,011, ,345,200 21,765,666, ,543,234 28, ,515,234 COALINGA-HURON 2,257,932,605 10,720,700 2,247,211,905 83,299,996 83,299,996 DOS PALOS FRESNO CO. 103,491, , ,197,673 1,617,439 7,000 1,610,439 MERCED CO. 447,613,762 7,518, ,095,146 30,380,316 7,000 30,373,316 TOTAL 551,105,435 7,812, ,292,819 31,997,755 14,000 31,983,755 DUNLAP 136,142,663 2,510, ,631, , ,500 FOWLER 1,137,995,425 7,762,900 1,130,232, ,317,010 7, ,310,010 KINGSBURG FRESNO CO. 1,088,132,822 14,944,500 1,073,188,322 73,003,532 73,003,532 KINGS CO. 101,096, , ,328,573 1,520,123 1,520,123 TULARE CO. 371,696,438 2,533, ,162,644 20,424,142 20,424,142 TOTAL 1,560,926,043 18,246,504 1,542,679,539 94,947, ,947,797 OAK GROVE 831,995,373 5,417, ,577,873 45,287,491 7,000 45,280,491 PARLIER 398,360,145 8,038, ,321,345 8,898,650 21,000 8,877,650 REEDLEY FRESNO CO. 1,544,067,648 22,871,000 1,521,196,648 65,089,005 6,992 65,082,013 TULARE CO. 114,276, , ,506,490 15,557,392 15,557,392 TOTAL 1,658,343,670 23,640,532 1,634,703,138 80,646,397 6,992 80,639,405 17

20 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE SANGER-DEL REY 2,451,107,475 33,070,132 2,418,037, ,062,467 21, ,041,467 SELMA 123,864,251 20,912, ,951,346 43,933,504 14,000 43,919,504 SQUAW VALLEY 143,270,260 2,979, ,291,009 2,256,228 2,256,228 WASHINGTON COLONY 1,099,996,257 9,548,021 1,090,448,236 76,652,099 21,000 76,631,099 CEMETERY DISTRICTS TOTAL $ 35,921,603,646 $ 475,713,981 $ 35,445,889,665 $ 1,707,425,499 $ 139,992 $ 1,707,285,507 CITIES CLOVIS $ 7,506,439, ,378,700 $ 7,403,061,078 $ 198,810,435 $ 198,810,435 COALINGA 446,983,199 8,286, ,697,099 8,682,890 8,682,890 FIREBAUGH 267,518,688 5,096, ,421,788 14,331,139 14,331,139 FOWLER 347,399,066 5,212, ,186,966 31,343,436 31,343,436 FRESNO 26,713,888, ,201,846 26,345,686,373 1,449,421,705 1,449,421,705 HURON 96,531,390 2,100,000 94,431,390 7,489,397 7,489,397 KERMAN 543,748,894 9,364, ,384,494 20,909,145 20,909,145 KINGSBURG 671,443,117 12,806, ,636,417 28,981,580 28,981,580 MENDOTA 184,949,431 5,111, ,838,031 6,562,512 6,562,512 ORANGE COVE 164,331,362 4,121, ,209,762 2,199,667 2,199,667 PARLIER 294,595,151 7,569, ,025,351 8,027,366 7,000 8,020,366 REEDLEY 907,216,617 18,507, ,708,917 44,785,937 44,785,937 SAN JOAQUIN 84,423,591 1,437,300 82,986,291 1,616,140 1,616,140 SANGER 903,377,798 17,456, ,921,198 28,744,845 28,744,845 SELMA 891,138,330 17,884, ,254,237 29,356,420 29,356,420 CITIES TOTALS $ 40,023,984,631 $ 586,535,239 $ 39,437,449,392 $ 1,881,262,614 $ 7,000 $ 1,881,255,614 COMMUNITY SERVICE DISTRICTS BIG CREEK $ 4,931, ,000 $ 4,819,620 $ 4,400 $ 4,400 BIOLA 35,281, ,000 34,371,877 1,843,630 1,843,630 BLUFFS 20,096, ,000 19,830,564 46,900 46,900 CARUTHERS 223,085,515 2,619, ,465,815 38,039,281 38,039,281 CARUTHERS-ZONE A 11,418, ,000 11,075,559 30,800 30,800 DEL REY 127,966, , ,301,919 4,348,582 4,348,582 DEL REY-LIGHTING 17,007, ,000 16,461,386 3,745,582 3,745,582 EASTON 55,186,563 1,579,200 53,607,363 1,304,520 1,304,520 EASTON-ZONE A 7,608, ,000 7,265,650 43,600 43,600 LANARE 6,331, ,500 6,067,320 0 LATON 33,753,999 1,266,600 32,487,399 57,820 57,820 SIERRA CEDARS 53,657,306 56,000 53,601,306 8,700 8,700 SERVICE DISTRICT TOTALS $ 596,326,778 $ 8,971,000 $ 587,355,778 $ 49,473,815 $ 0 $ 49,473,815 18

21 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE COUNTY SERVICE AREAS COUNTY SERV. AREA # 1 $ 8,218,501 28,000 $ 8,190,501 $ $ 0 COUNTY SERV. AREA # 2 28,331, ,600 27,583, , ,800 COUNTY SERV. AREA # 5 34,496, ,200 33,708, , ,800 COUNTY SERV. AREA # 7 164,704,042 2,562, ,142, , ,140 ZONE B 35,480, ,000 34,808,734 0 ZONE D 3,307, ,000 3,202,589 0 COUNTY SERV. AREA # 10 12,186, ,000 11,955,468 33,400 33,400 COUNTY SERV. AREA # 14 7,479, ,000 7,276,844 5,500 5,500 COUNTY SERV. AREA # 19 1,356,805 40,026 1,316,779 0 COUNTY SERV. AREA # 23 2,513,222 2,513,222 0 COUNTY SERV. AREA # 30 1,897, ,000 1,757,852 0 COUNTY SERV. AREA # ,703, , ,779,929 1,767,418 1,767,418 ZONE A 45,277,580 49,000 45,228,580 21,700 21,700 ZONE B 187,350, , ,035, , ,420 ZONE C 54,626,631 56,000 54,570,631 46,900 46,900 COUNTY SERV. AREA # 32 3,996, ,600 3,773,476 0 COUNTY SERV. AREA # 33 48,981, ,000 48,330,473 6,056,510 6,056,510 COUNTY SERV. AREA # 34 89,473, ,200 89,055,801 92,400 92,400 COUNTY SERV. AREA # 35 20,857,460, ,965,610 20,660,495,215 1,171,436, ,992 1,171,268,695 ZONE 1 3,577,008 49,000 3,528,008 ZONE B 37,889, ,600 37,120,837 23,600 23,600 ZONE C 8,694, ,000 8,540,044 27,800 27,800 ZONE D 14,189, ,000 14,021,075 34,700 34,700 ZONE E 3,129,874 42,000 3,087,874 15,100 15,100 ZONE F 21,868, ,000 21,504,870 24,500 24,500 ZONE G 8,329, ,000 8,161,181 0 ZONE H 140, ,545 0 ZONE I ZONE O 43,431, ,000 43,298,734 98,000 98,000 ZONE R 3,530,002 67,400 3,462,602 10,200 10,200 ZONE S 7,925, ,000 7,722,457 0 ZONE T 2,061,609 14,000 2,047,609 28,300 28,300 ZONE U 22,744,397 28,000 22,716,397 15,300 15,300 ZONE V ZONE Z 5,909,856 98,000 5,811,856 35,000 35,000 ZONE AA 1,173,424 14,000 1,159,424 0 ZONE AB 1,544,200 21,000 1,523,200 0 ZONE AC 5,405,604 70,000 5,335,604 11,800 11,800 ZONE AD 0 0 ZONE AE 3,783,879 91,000 3,692,

22 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE ZONE AF 3,101,722 98,000 3,003,722 0 ZONE AG 54,626,631 56,000 54,570,631 46,900 ZONE AH ZONE AI ZONE AK 3,213,945 14,000 3,199,945 0 ZONE AM 4,585,070 49,000 4,536,070 5,940 5,940 ZONE AN 4,113,114 28,000 4,085,114 0 ZONE AO 4,329,905 42,000 4,287,905 33,100 33,100 ZONE AP 1,572,372 42,000 1,530,372 0 ZONE AQ 2,754,587 35,000 2,719,587 12,540 12,540 ZONE AR 9,092, ,000 8,980,131 0 ZONE AU 7,978,036 63,000 7,915, , ,800 ZONE AV 808,784 7, ,784 4,000 4,000 ZONE AW 2,313,544 14,000 2,299,544 0 ZONE AX 1,055,872 28,000 1,027,872 0 ZONE AZ ZONE BA 6,873, ,000 6,768,047 62,600 62,600 ZONE BB 2,702,391 49,000 2,653,391 6,100 6,100 ZONE BC 2,598,596 14,000 2,584,596 67,600 67,600 ZONE BD 4,283,061 35,000 4,248,061 0 ZONE BG 2,774,744 42,000 2,732, , ,400 ZONE BI 0 0 COUNTY SERV. AREA # 38 ZONE A 0 0 ZONE B 0 0 COUNTY SERV. AREA # 39 ZONE A 0 0 ZONE B 0 0 COUNTY SERV. AREA # COUNTY SERV. AREA # 43 7,021,232 91,000 6,930,232 56,240 56,240 COUNTY SERV. AREA # ,472,052 1,255, ,216, , ,610 ZONE A 6,869, ,600 6,499,616 28,400 28,400 SERVICE AREAS TOTALS $ 22,673,311,542 $ 210,119,736 $ 22,463,191,806 $ 1,182,493,205 $ 167,992 $ 1,182,278,313 20

23 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE COUNTY WATER DISTRICTS FREE WATER $ 23,704, ,600 $ 23,496,349 $ 295,549 $ 295,549 LIBERTY 155,911, , ,342,320 4,617,013 4,617,013 MALAGA 360,154, , ,451, ,941, ,941,150 PINEDALE WATER #2 BD 0 0 WATER DISTRICTS TOTALS $ 539,771,163 $ 1,481,321 $ 538,289,842 $ 118,853,712 $ 0 $ 118,853,712 FIRE PROTECTION DISTRICTS BALD MOUNTAIN $ 96,547,842 1,176,000 $ 95,371,842 $ 6,582,728 $ 6,582,728 FIG GARDEN 201,428,127 3,302, ,125, , ,550 FRESNO COUNTY FIRE 13,961,284, ,298,584 13,854,985,811 1,011,269, ,992 1,011,136,185 ZONE 2 39,759,876 39,759,876 11,018,590 11,018,590 ZONE 3 18,647, ,000 17,961,799 46,630 46,630 ZONE 4 15,408, ,000 14,946,638 3,745,582 3,745,582 ZONE 5 130,723,403 4,495, ,228,003 1,650,638 1,650,638 ZONE 6 19,223, ,000 19,048, , ,500 ZONE 7 45,080, ,000 44,184, , ,600 ZONE 8 18,706, ,600 18,246,206 15,100 15,100 ZONE 9 70,997,526 1,579,251 69,418, , ,700 ZONE 10 2,980,616,470 45,239,000 2,935,377, ,211,339 7, ,204,339 TOTAL ZONES 17,300,448, ,291,835 17,140,156,865 1,420,328, ,992 1,420,188,864 NORTH CENTRAL 3,388,011,983 50,632,926 3,337,379,057 79,228,359 28,000 79,200,359 ZONE 1 3,271,790,547 47,765,726 3,224,024,821 79,022,659 28,000 78,994,659 ORANGE COVE FRESNO CO. 238,499,534 4,302, ,197,334 4,504,326 4,504,326 TULARE CO. 67,525, ,600 67,274,987 2,869,433 2,869,433 TOTAL 306,025,121 4,552, ,472,321 7,373, ,373,759 FIRE DISTRICTS TOTALS $ 24,564,252,320 $ 267,721,887 $ 24,296,530,433 $ 1,593,441,911 $ 195,992 $ 1,593,245,919 21

24 ASSESSED VALUES - EXEMPTIONS FLOOD CONTROL DISTRICTS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE FRESNO METROPOLITAN 32,460,187, ,096,403 32,037,090,616 1,762,997,101 21,000 1,762,976,101 IMP. DIST. A 89,470,368 3,306,151 86,164,217 2,827,200 2,827,200 IMP. DIST. AA-DD 1,192,970,014 16,838,200 1,176,131,814 51,771,110 51,771,110 IMP. DIST. B 221,938,179 3,585, ,352,779 7,203,111 7,203,111 IMP. DIST. BB 534,854,151 9,571, ,282,351 60,656,950 60,656,950 IMP. DIST. C 162,781,608 3,808, ,973, , ,050 IMP. DIST. CC 284,052,889 6,209, ,843,889 6,097,648 6,097,648 IMP. DIST. CO-1 261,318,360 3,619, ,699,360 3,399,590 3,399,590 IMP. DIST. DF 109,510, , ,600, , ,190 IMP. DIST. DG 236,701,146 1,951, ,749, , ,400 IMP. DIST. E 150,580,467 3,656, ,923,667 2,864,340 2,864,340 IMP. DIST. EE-2A 124,855,330 3,493, ,362,330 1,294,930 1,294,930 IMP. DIST. EE-3A 101,677,908 2,975,000 98,702, , ,450 IMP. DIST. EE-3B 226,122,139 5,717, ,404,539 1,169,200 1,169,200 IMP. DIST. EE-3C 34,743, ,600 33,821,387 65,120 65,120 IMP. DIST. EE-1/2 323,532,471 8,450, ,082,071 5,580,650 5,580,650 IMP. DIST. F 240,162,024 4,317, ,844,424 6,887,040 6,887,040 IMP. DIST. G 181,468,633 4,275, ,193,033 16,920,090 16,920,090 IMP. DIST. H 204,075,194 4,168, ,906,476 3,621,180 3,621,180 IMP. DIST. I 154,883,595 3,806, ,076,995 1,159,680 1,159,680 IMP. DIST. II-2 227,473,202 5,705, ,768,202 16,900,601 16,900,601 IMP. DIST. II-3 222,018,898 3,920, ,098,898 10,673,520 10,673,520 IMP. DIST. II-4A 56,175,215 1,398,600 54,776, , ,410 IMP. DIST. L 325,811,785 2,604, ,207,785 13,953,307 13,953,307 IMP. DIST. M 245,995,453 3,386, ,608,853 6,858,371 6,858,371 IMP. DIST. MM 337,438,707 8,511, ,927,207 9,632,240 9,632,240 IMP. DIST. O 241,223,262 5,356, ,866,862 10,834,930 10,834,930 IMP. DIST. Q 305,465,822 5,401, ,064,222 13,997,500 13,997,500 IMP. DIST. UU-2 186,843,289 4,321, ,521,489 2,996,620 2,996,620 IMP. DIST. V 270,875,226 4,575, ,300,026 21,184,620 21,184,620 IMP. DIST. VV 38,867, ,000 38,258,745 5,017,770 5,017,770 IMP. DIST. WW 82,303, ,000 81,442,917 6,854,020 6,854,020 IMP. DIST. Z 448,816,876 9,066, ,750,476 19,368,170 19,368,170 FRESNO MET. TOTALS 40,285,195, ,396,572 39,714,798,628 2,075,009,109 21,000 2,074,988,109 22

25 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE KINGS RIVER CONSERVATION FRESNO CO. 10,786,809, ,496,059 10,667,313, ,497, ,497,366 KINGS CO. 2,263,198,027 20,201,616 2,242,996, ,966,477 56, ,910,477 TULARE CO. 1,320,314,136 16,403,869 1,303,910,267 78,288,151 78,288,151 TOTAL 14,370,321, ,101,544 14,214,219,790 1,001,751,994 56,000 1,001,695,994 LOWER SAN JOAQUIN LEVEE FRESNO CO. 405,253,962 5,456, ,797,162 14,225,335 14,000 14,211,335 MADERA CO. 129,340, ,340,532 26,154 26,154 MERCED CO. 423,737,653 1,133, ,604,243 42,126,448 7,000 42,119,448 TOTAL 958,332,147 6,590, ,741,937 56,377,937 21,000 56,356,937 PANOCHE DRAINAGE FRESNO CO. 167,708,829 21, ,687,829 14,167,782 14,167,782 MERCED CO. 12,995, ,995, , ,973 TOTAL 180,704,664 21, ,683,664 14,540, ,540,755 SILVER CREEK DRAINAGE 111,678, , ,560,951 8,904,912 8,904,912 FLOOD CONTROL TOTALS $ 55,906,231,896 $ 733,226,926 $ 55,173,004,970 $ 3,156,584,707 $ 98,000 $ 3,156,486,707 HOSPITAL DISTRICTS COALINGA FRESNO CO. $ 2,257,932,605 10,720,700 $ 2,247,211,905 $ 83,299,996 $ 83,299,996 SAN BENITO CO. 969, ,351 0 TOTAL 2,258,901,956 10,720,700 2,248,181,256 83,299, ,299,996 KINGSBURG FRESNO CO. 1,001,607,751 14,398, ,209,251 72,495,352 72,495,352 KINGS CO. 72,260, ,210 71,688,382 7,999,210 7,999,210 TULARE CO. 249,885,838 1,434, ,451,044 11,261,767 11,261,767 TOTAL 1,323,754,181 16,405,504 1,307,348,677 91,756, ,756,329 SELMA 1,370,389,322 21,458,905 1,348,930,417 44,441,684 14,000 44,427,684 SIERRA-KINGS 1,991,045,561 31,468,400 1,959,577,161 77,091,223 34,992 77,056,231 HOSPITAL DIST. TOTALS $ 6,944,091,020 $ 80,053,509 $ 6,864,037,511 $ 296,589,232 $ 48,992 $ 296,540,240 23

26 ASSESSED VALUES - EXEMPTIONS IRRIGATION DISTRICTS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE CENTRAL CAL IRRIGATION $ 155,093, ,000 $ 154,799,107 $ 5,783,460 7,000 $ 5,776,460 WESTLANDS WATER 2,066,429,176 1,179,000 2,065,250, ,698, ,698,122 IRRIGATION DIST. TOTALS $ 2,221,522,283 $ 1,473,000 $ 2,220,049,283 $ 191,481,582 $ 7,000 $ 191,474,582 LIBRARY DISTRICTS COALINGA FRESNO CO. $ 2,248,560,261 10,720,700 $ 2,237,839,561 $ 83,299,996 $ 83,299,996 MONTEREY CO. 6,654,184 7,000 6,647,184 3,080 3,080 SAN BENITO CO. 0 0 TOTAL 2,255,214,445 10,727,700 2,244,486,745 83,303, ,303,076 FRESNO CO. 56,206,243, ,672,749 55,469,570,475 2,949,581, ,992 2,949,406,278 LIBRARY DIST. TOTALS $ 58,461,457,669 $ 747,400,449 $ 57,714,057,220 $ 3,032,884,346 $ 174,992 $ 3,032,709,354 LIGHTING DISTRICTS VAN NESS BLVD EXT $ 68,884,992 1,253,000 $ 67,631,992 $ 137,110 $ 137,110 LIGHTING DIST. TOTALS $ 68,884,992 $ 1,253,000 $ 67,631,992 $ 137,110 $ 0 $ 137,110 MEMORIAL DISTRICTS CLOVIS $ 17,627,353, ,229,400 $ 17,410,123,706 $ 530,710,222 $ 530,710,222 RIVERDALE 922,720,908 3,313, ,407,708 85,899,292 7,000 85,892,292 MEMORIAL DIST. TOTALS $ 18,550,074,014 $ 220,542,600 $ 18,329,531,414 $ 616,609,514 $ 7,000 $ 616,602,514 24

27 ASSESSED VALUES - EXEMPTIONS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE MOSQUITO ABATEMENT DISTRICTS COALINGA-HURON $ 2,257,932,605 10,720,700 $ 2,247,211,905 $ 83,299,996 $ 83,299,996 CONSOLIDATED FRESNO CO. 32,424,616, ,901,576 32,001,714,844 1,430,999,348 83,992 1,430,915,356 KINGS CO. 92,903, ,000 92,154,382 1,444,813 63,000 1,381,813 TOTAL 32,517,519, ,650,576 32,093,869,226 1,432,444, ,992 1,432,297,169 FRESNO 18,388,235, ,318,754 18,109,916,549 1,191,122,019 42,000 1,191,080,019 FRESNO WESTSIDE 3,362,680,691 13,536,868 3,349,143, ,885,319 14, ,871,319 MOSQUITO DIST. TOTALS $ 56,526,368,401 $ 726,226,898 $ 55,800,141,503 $ 2,940,751,495 $ 202,992 $ 2,940,548,503 PARK & RECREATION DISTRICTS CALWA $ 692,100,888 8,005,300 $ 684,095,588 $ 285,953,420 $ 285,953,420 COALINGA-HURON 2,248,560,261 10,720,700 2,237,839,561 83,299,996 83,299,996 PARK & REC. DIST. TOTALS $ 2,940,661,149 $ 18,726,000 $ 2,921,935,149 $ 369,253,416 $ 0 $ 369,253,416 PEST CONTROL DISTRICTS CENTRAL VALLEY PEST $ 2,609,220 $ 2,609,220 $ $ 0 W FRESNO RED SCALE 3,283,098 3,283, PEST CONTROL DIST. TOTALS $ 5,892,318 $ 0 $ 5,892,318 $ 1 $ 0 $ 1 POLICE PROTECTION DISTRICTS FIG GARDEN $ 201,428,127 3,302,600 $ 198,125,527 $ 905,550 $ 905,550 ORANGE COVE 238,499,534 4,302, ,197,334 4,504,326 4,504,326 POLICE PROT. DIST. TOTALS $ 439,927,661 $ 7,604,800 $ 432,322,861 $ 5,409,876 $ 0 $ 5,409,876 25

28 ASSESSED VALUES - EXEMPTIONS PUBLIC UTILITY DISTRICTS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE PINEDALE $ 278,672,755 4,065,600 $ 274,607,155 $ 8,524,420 $ 8,524,420 RIVERDALE 83,584,963 2,219,000 81,365,963 2,149,480 2,149,480 RIVERDALE-LIGHTING 70,142,193 1,918,000 68,224,193 2,149,480 2,149,480 RIVERDALE-FIRE 70,596,786 1,925,000 68,671,786 2,161,080 2,161,080 TRANQUILLITY 19,002, ,268 18,367, , ,610 UTILITY DISTRICT TOTALS $ 521,998,832 $ 10,761,868 $ 511,236,964 $ 15,203,070 $ 0 $ 15,203,070 SANITATION DISTRICTS SELMA-KINGSBURG-FOWLER $ 1,989,993,758 34,175,293 $ 1,955,818,465 $ 132,707,779 $ 132,707,779 SANITATION DIST. TOTALS $ 1,989,993,758 $ 34,175,293 $ 1,955,818,465 $ 132,707,779 $ 0 $ 132,707,779 WATERWORKS DISTRICTS WW # 18 $ 31,228, ,900 $ 30,504,147 $ 319,610 $ $ 319,610 WW # 25 ANNEX 4 3,466,203 3,466,203 0 WW # 37 10,458, ,000 10,283,992 7,700 7,700 WW # 38 19,109, ,000 18,934, , ,500 WW # 40 16,386, ,000 16,106,236 18,800 18,800 WW # 41 MAINTENANCE 288,687,525 50, ,637, , ,640 WW # 41 DEBT SERVICE WW # 41 72D DEBT SERVICE WW # 41 ZONE 1 MAINTENANCE 221,057, , ,735, , ,140 WW # 41 ZONE 1 DEBT SERVICE WW # 41 ZONE 1 74B DEBT SERVICE WW # 42 MAINTENANCE 32,576, ,000 31,897, , ,620 WW # 42 ZONE 1 DEBT SERVICE 6,537,928 0 WATERWORKS TOTALS $ 629,509,146 $ 2,405,300 $ 620,565,918 $ 1,201,010 $ 0 $ 1,201,010 26

29 ASSESSED VALUES - EXEMPTIONS ELEMENTARY SCHOOLS SECURED UNSECURED GROSS NET GROSS NET ASSESSED HOMEOWNERS ASSESSED ASSESSED HOMEOWNERS ASSESSED DISTRICT VALUE EXEMPTION VALUE VALUE EXEMPTION VALUE ALVINA $ 63,442, ,600 $ 63,072,990 $ 1,290,806 $ 1,290,806 AMERICAN UNION 0 0 BIG CREEK 271,711, , ,235,099 61,649,311 61,649,311 BURREL UNION 230,005,853 84, ,921,853 19,151,808 19,151,808 CLAY JOINT UNION FRESNO CO. 34,081, ,600 33,831,355 2,384,562 2,384,562 TULARE CO. 28,177, ,000 28,065,584 1,981,774 1,981,774 TOTAL 62,259, ,600 61,896,939 4,366, ,366,336 KINGSBURG JOINT FRESNO CO. 967,525,796 14,147, ,377,896 70,110,790 70,110,790 KINGS CO. 92,903, ,000 92,154,382 1,444,813 1,444,813 TULARE CO. 83,465, ,263 82,733,831 3,745,506 3,745,506 TOTAL 1,143,894,272 15,628,163 1,128,266,109 75,301, ,301,109 MONSON-SULTANA JOINT FRESNO CO. 11,305,067 14,000 11,291,067 1,225,700 1,225,700 TULARE CO. 126,563,567 1,083, ,480,370 5,437,364 5,437,364 TOTAL 137,868,634 1,097, ,771,437 6,663, ,663,064 MONROE 101,330, , ,646,353 1,509,873 1,509,873 ORANGE CENTER 177,056, , ,254,639 48,239,476 7,000 48,232,476 PACIFIC UNION 196,203,828 1,722, ,481,328 21,895,175 7,000 21,888,175 PINE RIDGE 550,777,643 1,722, ,055,643 3,133,324 3,133,324 RAISIN CITY 221,579, , ,886,757 1,637,790 1,637,790 WASHINGTON COLONY 125,643,879 2,559, ,084,679 2,196,536 7,000 2,189,536 WEST FRESNO SCHOOL 403,904,957 2,478, ,426,230 49,305,040 49,305,040 WEST PARK 76,848,356 1,227,900 75,620, , ,820 WESTSIDE 251,521,284 36, ,485,184 40,752,709 40,752,709 ELEMENTARY SCHOOL TOTALS $ 4,014,049,483 $ 29,943,787 $ 3,984,105,696 $ 337,969,177 $ 21,000 $ 337,948,177 27