Property Tax Shift Continues: New Data Confirms Previous Report What has happened to the property tax in the Great Recession? In 2010, the California Tax Reform issued a study (click here) which showed a long-­‐term historic reduction in the share of the property tax paid by commercial property, and a substantial increase in the share paid by residential property. Our new data shows that, even in the wake of the housing implosion of 2008-­‐2012, the long-­‐
term reduction in the share of the property tax paid by commercial property has continued, and has gotten more pronounced in many cases. And, in those counties hardest hit by the housing crash, the short-­‐term reduction in the share paid by residential property was small compared to the overall shift away from commercial property since Proposition 13 was enacted in 1978. The conclusion is inescapable: in the last 35 years, the share of the property tax burden paid by commercial/industrial property has declined steadily. In the 1970’s, residential property bore about 55% of the burden, and close to 50-­‐50 in many counties. In 2011-­‐12, residential property bore between 70%and 75% of the roll. The Legislative Analyst reports that residential property is now 71% of the roll, business property is now 28% of the roll, with commercial/industrial at 22% and agricultural property at 6%. Source: Legislative Analyst Office The Legislative Analyst confirms in their reports (here and here) that, while this aggregate data is only recently available, the county-­‐by-­‐county historical data anecdotally shows a major shift. This report demonstrates this shift on a county-­‐by-­‐county basis: nearly every county has had a long-­‐term reduction in the proportion of the property tax paid by commercial property. While the available data in some of the smaller counties is limited, the larger counties have very reliable data which show the shift on a year-­‐over-­‐year basis. Los Angeles 1 Los Angeles County represents about 25% of all the property tax paid in the state, and they have kept excellent data over time. Los Angeles represents a good microcosm of the state since 1975: suburban residential expansion, substantial economic growth, two major recessions which hit Los Angeles hard, and the growth of high-­‐end housing and commercial development. Los Angeles County distribution of the property tax roll over time: Source: Los Angeles County Assessor Annual Report This chart shows that property tax revenues from housing have increased at more than twice the rate that commercial property has increased. The total residential roll at $44.4 billion is close to commercial-­‐industrial values at $38.8 billion. It has increased since 1975 by $745 billion while the commercial/industrial roll has increased by $302 billion. That increase was greatest in single-­‐family homes, which increased by 19.4 times while commercial-­‐industrial increased by 8.8 times, or less than half the rate of increase. Housing in Los Angeles County was hit particularly hard in the early 1990’s, when defense industry cutbacks led to a recession in the housing market, as well as the 2008-­‐09 recession where Los Angeles County home prices declined considerably and for a substantial period of time. Yet the share of the property tax paid by housing continued to grow steadily and commercial industrial continues to lag considerably. While there were slight reversals in two periods, and most recently during the housing collapse, that trend has turned around again. 2 Share of Los Angeles County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 75.6% 80% 70% 60% 50% 62.7% 62.5% 60.5% 64.8% 70.0% 66.2% 69.1% 53.4% 46.6% 37.3% 40% 39.5% 37.5% 35.2% 33.8% 30% 30.9% 30.0% 24.5% 20% 10% 0% 1975 1980 1985 1990 1995 2000 2005 2009 2011-­‐2012 Santa Clara Santa Clara’s story is perhaps more dramatic. Again, the assessor’s office has excellent long-­‐term data. The period since the passage of Proposition 13 showed a world-­‐class explosion of high-­‐tech industry in Santa Clara, adding some of the world’s largest companies that had not even existed before this time ((Google, Apple). Yet commercial property has paid a steadily reduced share of the property tax. Share of Santa Clara County Property Tax Burden:
Residential vs. Non-Residential Property
80% 70% 60% 50% 40% 30% 20% 10% 0% Residen\al % 52.0% 49.8% 50.2% 48.0% 55.9% 59.7% 44.1% Non-­‐Residen\al 59.8% 40.3% 40.2% 67.7% 70.7% 32.3% 75.8% 29.3% 75.8% 24.2% 24.2% 1977-­‐1978 1985-­‐1986 1990-­‐1991 1995-­‐1996 2002-­‐2003 2006-­‐2007 2009-­‐2010 2011-­‐2012 2012-­‐2013 San Francisco 3 San Francisco presents an unusual case because its population has not grown very much but it has seen substantial commercial development. That should provide a counter-­‐example. But it does not: housing continues to represent a greater and greater share of the tax roll, despite the lack of substantial population growth over this period. It has experienced a recent reversal, so it remains to be seen which direction it will take in the future, with the prospect of substantially increased commercial development along with recovering housing values. Share of San Francisco County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 80% 70% 60% 50% 40% 30% 56% 44% 58% 42% 61% 54% 46% 63% 65% 67% 73% 68% 54% 46% 39% 37% 35% 33% 27% 32% 20% 10% 0% San Bernardino and Riverside In this new report we also wanted to examine the impact of the housing crisis since our last report. To some extent, some part of the shift to residential property is likely to stem from a highly-­‐inflated housing market as a result of the housing bubble. We expected that there would be somewhat of a shift back, demonstrated by counties at the center of the housing crisis. But even with the implosion of the housing market in those counties, only a small part of the shift is accounted for. It remains to be seen what directions these counties will take in the future. 4 Share of San Bernardino County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 60% 76.7% 70.9% 80% Non-­‐Residen\al % 73.4% 67.8% 73.6% 72.5% 68.9% 50.7% 49.3% 40% 29.1% 32.2% 23.3% 26.6% 31.1% 27.5% 26.4% 20% 0% 1975-­‐1976 1980-­‐1981 1992-­‐1993 1997-­‐1998 2002-­‐2003 2004-­‐2005 2008-­‐2009 2011-­‐2012 Share of Riverside County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 60% 50% 40% 30% 20% 10% 0% 70.0% 55.0% 45.0% 59.8% 40.2% Non-­‐Residen\al % 74.6% 74.4% 71.2% 71.0% 60.5% 39.5% 30.0% 25.6% 25.4% 28.8% 29.0% 1968-­‐1969 1984-­‐1985 1989-­‐1990 1995-­‐1996 2001-­‐2002 2004-­‐2005 2009-­‐2010 2011-­‐2012 Some other counties demonstrate a shift back as well, but none of provides a major reversal of the direction. See the statistical tables, below, for every county in the state. Is there a counter-­‐argument? Examining the claims of Cal-­‐Tax There are many potential reasons for this shift, and further research is needed to explain it. Below, we suggest a number of potential explanations to be examined. This data has been available for several years and its accuracy has never been contested, since it is based on all publicly-­‐available data sources. The Board of Equalization is finally collecting data in greater detail on a regular basis, so we will be able to follow, year over year, the direction of the change. At an overall 22% of the roll, we would be 5 surprised if the share held by commercial property can continue to drop significantly more, although there may be variations among counties. However, defenders of the current system of property taxation have never acknowledged these figures nor sought to explain them. The California Taxpayers’ Association, representing large businesses, recently issued a report (here) which in no way challenges these numbers. Instead, they provide an alternate set of numbers which claim that no shift has occurred. How can we explain the differences? Cal-­‐Tax uses statewide data solely on the percentage of the roll occupied by single-­‐family homeowners who have claimed homeowners’ exemptions. While there has been somewhat of a burden shift—from 32% of the tax roll, up to 40%, now currently 38% for houses with homeowners exemption—it has been smaller than the overall shift away from commercial property. There are several flaws in this approach. First, their data does not even look at pre-­‐Prop 13—they look only at data beginning in 1980, after reassessment to 1975 values for current homeowners occurred and after post-­‐Prop. 13 transfers began. Beyond that, however, Cal-­‐Tax has acknowledged that all other single-­‐family homes, duplexes, rented condos, and second homes, as well as apartments, are considered “business property”. The only property they identify as residential are owner-­‐occupied homes which have filed homeowners’ exemptions. Further, the data does not examine each county but only looks statewide. Also, their data never examines each county. Rather, they take an aggregate number on a statewide basis, use a favorable base year, define residential property as “business” if there is no homeowners’ exemption, and attempt to argue that the shift has been limited. In the Cal-­‐Tax story, the role between homeowners and other property, starting after Prop. 13, has grown relatively equally. The charts above from Los Angeles or from any other counties, are completely ignored. But those who have examined the roll in any detail knows that a good share—15%-­‐20%-­‐-­‐are single family homes without homeowner exemptions. What are these properties? In some cases they are homeowners who have not filed a homeowner exemption. In others, family members rather than the homeowner may be living there. They may be a single rental of a former family home. They may be owned by landlords owning only one home or companies that own many homes. They may be second homes and vacation homes. But for most of these properties, when they are sold, they cannot avoid reassessment. For whatever reason, the growth in the residential role, particularly single-­‐family residential (as demonstrated by the Los Angeles data), has been undeniable. Unlike Cal-­‐Tax, the assessors, the Board of Equalization and importantly, the Legislative Analyst make a clear delineation: commercial and industrial vs. residential. Cal-­‐Tax has ignored the distinctions made by the official data. The result is that their numbers about assessment are equally wrong—they fail to use the standard definition of commercial/industrial and instead claim that people renting their home, have a second home, rent a unit of their home, have their family living there instead of themselves, have duplexes or triplexes or fail to file an HOE are the same as commercial and industrial property. 6 The problem with this misrepresentation of the data (i.e. residential considered to be “business”) is that it denies the ability to have a discussion about underlying causes. There is no confusion about the reality of the data on a county-­‐by-­‐county basis. It may be possible to show, based on research, that the reasons for the shift are economic and not based on the property tax system. We intend to keep researching those questions. That is, the debate should be over causes of the shift, not the denial of factual reality. Why the shift? This data does not answer the question with regard to why this shift is happening. We have a hypothesis about this data which has not yet been proven, and needs further discussion. What are the possible reasons: 1. Our hypothesis: the re-­‐assessment of commercial property lags the re-­‐assessment of residential property in the “change of ownership system”. Thus the assessment ratio, that is, the ratio of commercial property to market value is lower the than ratio of housing value to market value. That number is more difficult to examine, because market values are not well known. But we have seen many cases of wildly varying land values in the same locations for commercial property, and less for residential. This hypothesis requires further examination 2. The relative values of housing and commercial property have changed. It is possible that housing has become much more valuable than commercial property, and that a higher percentage of our economy is going into residential property than commercial. The huge variation in land values may contradict this, but it would appear that the speculative bubble that occurred in housing values did not affect commercial in the same way. However, even post-­‐speculative bubble, the shift continued. This hypothesis also merits examination, in terms of commercial growth vs. housing growth. 3. It is possible that similar changes have occurred in other states in the property tax, and that housing takes up a far larger percentage of the property tax roll everywhere. We have so far not found historical data on the division of the roll in other states, but further research will be needed. 4. We will also need to further examine the data on the commercial roll in terms of how it reflects economic growth, in counties and localities as well as statewide. Adjusted for inflation, population growth, and economic growth, the property tax collects significantly less than it did prior to Proposition 13, which can explain the strain on the public sector and on other revenue sources. Again, this data will need to be developed in greater detail. 7 The data The following provides the county-­‐by-­‐county data, as well as percentages, that we have organized for this report. The data is taken from public sources which are not entirely consistent but are always very close in terms of results. The most recent data comes from Board of Equalization reports, which in 2011 began to collect far more detailed data about the assessment roll from the counties. Some county assessors, as cited in the data, kept very good records over time, while others were not as good. In different years, those counties reported this data to the BOE, which explains why the years cited are not all the same, and some do not pre-­‐date Prop. 13. We also double-­‐checked the accuracy of the public data with DataQuick, a private database which purchases assessors’ data, and generally found that the results were consistent, although there were occasional discrepancies. None of those discrepancies in any material way affect the outcomes. That is, the differences in the numbers were small. We should note that there are some wide differences among the counties, which reflects their different histories and economic base. While most of the large counties show similar patterns, it is our intent to look more carefully at this data in terms of what may account for some of those differences. The questions of development and land use over this period need examination. Alameda 1973-­‐1974 to 2011-­‐2012 Start Year % Residen
tial 54.98% Alpine 1975-­‐1976 to 2011-­‐2012 53.61% 86.45% 32.84% 46.39% 13.55% -­‐32.84% Amador 1983-­‐1984 to 2011-­‐2012 60.98% 76.08% 15.10% 39.02% 23.92% -­‐15.10% Butte 1983-­‐1984 to 2011-­‐2012 62.26% 71.90% 9.64% 37.74% 28.10% -­‐9.64% Calaveras 1974-­‐1975 to 2011-­‐2012 52.73% 89.32% 36.59% 47.27% 10.68% -­‐36.59% Colusa 1973-­‐1974 to 2011-­‐2012 16.86% 28.52% 11.66% 83.14% 71.48% -­‐11.66% Contra Costa 1969-­‐1970 to 2011-­‐2012 48.00% 74.80% 26.80% 52.00% 25.20% -­‐26.80% Del Norte 1984-­‐1985 to 2011-­‐2012 57.51% 78.45% 20.94% 42.49% 21.55% -­‐20.94% El Dorado 1971-­‐1972 to 2011-­‐2012 54.90% 86.38% 31.48% 45.10% 13.62% -­‐31.48% Fresno 1981-­‐1982 to 2011-­‐2012 53.21% 62.05% 8.84% 46.79% 37.95% -­‐8.84% Glenn 1971-­‐1972 to 2009-­‐2010 12.10% 34.33% 22.23% 87.90% 65.67% -­‐22.23% Humboldt 1975-­‐1976 to 2011-­‐2012 31.68% 73.26% 41.58% 68.32% 26.74% -­‐41.58% Imperial 1975-­‐1976 to 2011-­‐2012 26.31% 46.13% 19.82% 73.69% 53.87% -­‐19.82% Inyo 1976-­‐1977 to 2011-­‐2012 25.51% 32.52% 7.01% 74.49% 67.48% -­‐7.01% Kern 1973-­‐1974 to 2011-­‐2012 27.44% 37.02% 9.58% 72.56% 62.98% -­‐9.58% Kings 1976-­‐1977 to 2011-­‐2012 22.49% 47.55% 25.06% 77.51% 52.45% -­‐25.06% Lake 1972-­‐1973 to 2011-­‐2012 55.66% 74.24% 18.58% 44.34% 25.76% -­‐18.58% Lassen 1973-­‐1974 to 2011-­‐2012 30.02% 67.34% 37.32% 69.98% 32.66% -­‐37.32% Los Angeles 1974-­‐1975 to 2012-­‐2013 53.37% 69.85% 16.48% 46.63% 30.15% -­‐16.48% County Start Year-­‐End Year End Year % Residential End Year Minus Start Year Start Year % Non-­‐
Residential End Year % Non-­‐
Residential End Year Minus Start Year 73.20% 18.22% 45.02% 26.80% -­‐18.22% 8 Madera 1974-­‐1975 to 2011-­‐2012 25.79% 52.40% 26.61% 74.21% 47.60% -­‐26.61% Marin 1971-­‐1972 to 2011-­‐2012 81.10% 87.09% 5.99% 18.90% 12.91% -­‐5.99% Mariposa 1973-­‐1974 to 2009-­‐2010 34.14% 88.28% 54.14% 65.86% 11.72% -­‐54.14% Mendocino 1970-­‐1971 to 2011-­‐2012 36.65% 54.33% 17.68% 63.35% 45.67% -­‐17.68% Merced 1971-­‐1972 to 2011-­‐2012 26.56% 50.99% 24.43% 73.44% 49.01% -­‐24.43% Modoc 1982-­‐1983 to 2011-­‐2012 37.00% 15.64% -­‐21.36% 63.00% 84.36% 21.36% Mono 1975-­‐1976 to 2011-­‐2012 45.61% 83.78% 38.17% 54.39% 16.22% -­‐38.17% Monterey 1972-­‐1973 to 2011-­‐2012 50.66% 71.54% 20.88% 49.34% 28.46% -­‐20.88% Napa 1971-­‐1972 to 2011-­‐2012 52.94% 57.70% 4.76% 47.06% 42.30% -­‐4.76% Nevada 1975-­‐1976 to 2011-­‐2012 64.45% 89.47% 25.02% 35.55% 10.53% -­‐25.02% Orange 1977-­‐1978 to 2011-­‐2012 59.42% 73.56% 14.14% 40.58% 26.44% -­‐14.14% Placer 1976-­‐1977 to 2011-­‐2012 51.84% 81.44% 29.60% 48.16% 18.56% -­‐29.60% Plumas 1973-­‐1974 to 2011-­‐2012 36.23% 79.46% 43.23% 63.77% 20.54% -­‐43.23% Riverside 1968-­‐1969 to 2011-­‐2012 54.97% 70.99% 16.02% 45.03% 29.01% -­‐16.02% Sacramento 1971-­‐1972 to 2011-­‐2012 67.65% 72.60% 4.95% 32.35% 27.40% -­‐4.95% San Benito San Bernardino San Diego San Francisco San Joaquin San Luis Obispo San Mateo Santa Barbara Santa Clara 1972-­‐1973 to 2011-­‐2012 21.60% 67.72% 46.12% 78.40% 32.28% -­‐46.12% 1975-­‐1976 to 2011-­‐2012 50.74% 18.15% 49.26% 1973-­‐1974 to 2011-­‐2012 72.63% 2.96% 27.37% 1974-­‐1975 to 2012-­‐2013 56.21% 11.49% 43.79% 1967-­‐1968 to 2011-­‐2012 34.79% 27.47% 65.21% 1969-­‐1970 to 2011-­‐2012 52.21% 23.91% 47.79% 1972-­‐1973 to 2011-­‐2012 64.81% 13.75% 35.19% 1971-­‐1972 to 2011-­‐2012 53.08% 20.21% 46.92% 1977-­‐1978 to 2012-­‐2013 49.78% 75.80% 26.02% 50.22% 24.20% -­‐26.02% Santa Cruz 1971-­‐1972 to 2011-­‐2012 50.80% 81.94% 31.14% 49.20% 18.06% -­‐31.14% Shasta 1974-­‐1975 to 2011-­‐2012 30.25% 62.32% 32.07% 69.75% 37.68% -­‐32.07% Sierra 1972-­‐1973 to 2011-­‐2012 25.98% 61.76% 35.78% 74.02% 38.24% -­‐35.78% Siskiyou 1971-­‐1972 to 2011-­‐2012 26.74% 66.51% 39.77% 73.26% 33.49% -­‐39.77% Solano 1975-­‐1976 to 2011-­‐2012 48.22% 66.82% 18.60% 51.78% 33.18% -­‐18.60% Sonoma 1984-­‐1985 to 2011-­‐2012 66.30% 72.26% 5.96% 33.70% 27.74% -­‐5.96% Stanislaus 1968-­‐1969 to 2011-­‐2012 33.93% 57.83% 23.90% 66.07% 42.17% -­‐23.90% Sutter 1982-­‐1983 to 2011-­‐2012 33.25% 55.42% 22.17% 66.75% 44.58% -­‐22.17% Tehama 1973-­‐1974 to 2011-­‐2012 26.62% 60.80% 34.18% 73.38% 39.20% -­‐34.18% Trinity 1985-­‐1986 to 2011-­‐2012 39.52% 86.25% 46.73% 60.48% 13.75% -­‐46.73% Tulare 1969-­‐1970 to 2011-­‐2012 24.10% 55.44% 31.34% 75.90% 44.56% -­‐31.34% Tuolumne 1982-­‐1983 to 2011-­‐2012 70.90% 78.38% 7.48% 29.10% 21.62% -­‐7.48% Ventura 1976-­‐1977 to 2011-­‐2012 64.45% 75.29% 10.84% 38.55% 24.71% -­‐13.84% Yolo 1970-­‐1971 to 2011-­‐2012 38.89% 60.51% 21.62% 61.11% 39.49% -­‐21.62% Yuba 1969-­‐1970 to 2011-­‐2012 34.50% 64.96% 30.46% 65.50% 35.04% -­‐30.46% 68.89% 75.59% 67.70% 62.26% 76.12% 78.56% 73.29% -­‐18.15% 31.11% -­‐2.96% 24.41% -­‐11.49% 32.30% -­‐27.47% 37.74% -­‐23.91% 23.88% -­‐13.75% 21.44% -­‐20.21% 26.71% 9 Alameda County Share of Alameda County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 60% 50% 55.0% 74.2% 72.2% 70.7% 70.2% 70% Non-­‐Residen\al % 73.2% 62.5% 45.0% 37.5% 40% 29.9% 30% 29.3% 27.3% 26.8% 25.8% 20% 10% 0% 1973-­‐1974 1985-­‐1986 1990-­‐1991 2002-­‐2003 2005-­‐2006 2009-­‐2010 2011-­‐2012 Share of Alameda County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐residential Non-­‐residential % Total 1973-­‐1974 $8,068,562,600 55.0% $6,607,672,160 45.0% $14,676,234,760 1985-­‐1986 $24,233,000,000 62.5% $14,556,000,000 37.5% $38,789,000,000 1990-­‐1991 $44,939,722,838 70.2% $19,121,535,452 29.8% $64,061,258,290 2002-­‐2003 $80,008,388,000 70.7% $33,195,268,000 29.3% $113,203,656,000 2005-­‐2006 $103,803,391,000 72.7% $38,956,540,000 27.3% $142,759,931,000 2009-­‐2010 $143,372,499,000 74.2% $49,760,658,000 25.8% $193,133,157,000 2011-­‐2012 $140,479,280,168 73.2% $51,421,493,458 26.8% $191,900,773,626 Data Sources: BOE County Survey Report Data, Alameda County Assessor’s Office, Data Quick. Alpine County 10 Share of Alpine County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐residen\al % 90% 81.0% 80% 72.2% 70% 60% 50% 86.0% 53.6% 46.4% 57.4% 56.8% 43.2% 42.6% 40% 63.7% 36.3% 27.8% 30% 20% 19.0% 14.0% 10% 0% 1975-­‐1976 1980-­‐1981 1985-­‐1986 1990-­‐1991 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Alpine County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐residential Non-­‐residential % Total 1975-­‐1976 $30,769,573 53.6% $26,626,648 46.4% $57,396,221 1980-­‐1981 $42,600,000 56.8% $32,400,000 43.2% $75,000,000 1985-­‐1986 $68,800,000 57.4% $51,000,000 42.6% $119,800,000 1990-­‐1991 $94,638,921 63.7% $53,837,203 36.3% $148,476,124 2002-­‐2003 $266,008,000 72.2% $102,306,000 27.8% $368,314,000 2009-­‐2010 $622,684,000 81.0% $146,529,000 19.0% $769,213,000 2011-­‐2012 $542,731,231 86.0% $85,041,400 14.0% $627,772,631 Data Sources: BOE County Survey Report Data, Alpine County Assessor’s Office, Data Quick. 11 Amador County Share of Amador County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 90% 77.6% 80% 70% 67.6% 61.0% 76.1% 68.5% 68.1% 60% 50% 39.0% 40% 32.4% 31.5% 31.9% 30% 23.9% 22.4% 20% 10% 0% 1983-­‐1984 1988-­‐1989 2002-­‐2003 2004-­‐2005 2009-­‐2010 2011-­‐2012 Share of Amador County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1983-­‐1984 $447,000,000 61.0% $286,000,000 39.0% $733,000,000 1988-­‐1989 $745,149,152 67.6% $357,317,553 32.4% $1,102,466,705 2002-­‐2003 $1,725,803,000 68.1% $807,144,000 31.9% $2,532,947,000 2004-­‐2005 $2,313,983,575 77.6% $668,432,587 22.4% $2,982,416,162 2009-­‐2010 $3,161,958,000 68.5% $1,452,069,000 31.5% $4,614,027,000 2011-­‐2012 $3,035,478,285 76.1% $954,567,627 23.9% $3,990,045,912 Data Sources: BOE County Survey Report Data, Amador County Assessor’s Office, Data Quick. 12 Butte County Share of Butte County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 80% 70% 62.3% 67.1% 61.0% 72.0% 71.9% 60% 50% 39.0% 37.7% 40% 32.9% 28.0% 30% 28.1% 20% 10% 0% 1983-­‐1984 1988-­‐1989 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Butte County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1983-­‐1984 $2,499,000,000 62.3% $1,515,000,000 37.7% $4,014,000,000 1988-­‐1989 $3,297,661,261 61.0% $2,107,530,728 39.0% $5,405,191,989 2002-­‐2003 $7,165,060,000 67.1% $3,509,686,000 32.9% $10,674,746,000 2009-­‐2010 $13,206,873,000 72.0% $5,128,275,000 28.0% $18,335,148,000 2011-­‐2012 $11,800,072,840 71.9% $4,611,662,715 28.1% $16,411,735,555 Data Sources: BOE County Survey Report Data, Butte County Assessor’s Office, Data Quick. 13 Calaveras County Share of Calaveras County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Non-­‐Residen\al % 81.1% 75.2% 68.9% 89.3% 67.1% 52.7% 47.3% 31.1% 24.8% 1974-­‐1975 1983-­‐1984 32.9% 18.9% 1988-­‐1989 2000-­‐2001 2009-­‐2010 10.7% 2011-­‐2012 Share of Calaveras County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $195,030,266 52.7% $174,826,023 47.3% $369,856,289 1983-­‐1984 $740,000,000 75.2% $244,000,000 24.8% $984,000,000 1988-­‐1989 $1,034,831,179 68.9% $467,411,142 31.1% $1,502,242,321 2000-­‐2001 $2,122,766,601 67.1% $1,043,097,441 32.9% $3,165,864,042 2009-­‐2010 $5,527,442,000 81.1% $1,291,705,000 18.9% $6,819,147,000 2011-­‐2012 $7,092,267,174 89.3% $848,083,648 10.7% $7,940,350,822 Data Sources: BOE County Survey Report Data, Calaveras County Assessor’s Office, Data Quick. 14 Colusa County Share of Colusa County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 83.1% 81.0% 83.0% Non-­‐Residen\al % 80.5% 71.5% 65.2% 34.8% 28.5% 19.0% 16.9% 1973-­‐1974 19.5% 17.0% 1985-­‐1986 1990-­‐1991 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Colusa County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $60,900,000 16.9% $300,350,000 83.1% $361,250,000 1985-­‐1986 $161,000,000 19.0% $687,000,000 81.0% $848,000,000 1990-­‐1991 $179,437,344 17.0% $878,924,015 83.0% $1,058,361,359 2002-­‐2003 $304,879,000 19.5% $1,257,344,000 80.5% $1,562,223,000 2009-­‐2010 $822,997,000 34.8% $1,543,562,000 65.2% $2,366,559,000 2011-­‐2012 $641,042,790 28.5% $1,606,690,459 71.5% $2,247,733,249 Data Sources: BOE County Survey Report Data, Colusa County Assessor’s Office, Data Quick. 15 Contra Costa County Share of Contra Costa County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 80% 70% 60% 63.7% 69.1% 70.2% 75.5% 73.7% 74.8% 53.9% 46.1% 50% 36.3% 40% 30.9% 30% 29.8% 24.5% 26.3% 25.2% 20% 10% 0% 1969-­‐1970 1975-­‐1976 1980-­‐1981 1986-­‐1987 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Contra Costa County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1969-­‐1970 $3,661,268,000 53.9% $3,134,701,000 46.1% $6,795,969,000 1975-­‐1976 $7,731,224,443 63.7% $4,401,670,779 36.3% $12,132,895,222 1980-­‐1981 $12,332,000,000 69.1% $5,509,000,000 30.9% $17,841,000,000 1986-­‐1987 $23,378,000,000 70.2% $9,946,000,000 29.8% $33,324,000,000 2002-­‐2003 $72,602,106,213 75.5% $23,549,627,474 24.5% $96,151,733,687 2009-­‐2010 $107,687,504,000 73.7% $38,448,490,000 26.3% $146,135,994,000 2011-­‐2012 $101,074,777,919 74.8% $34,059,154,404 25.2% $135,133,932,323 Data Sources: BOE County Survey Report Data, Contra Costa County Assessor’s Office, Data Quick. 16 Del Norte County Share of Del Norte County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 60% 81.2% 79.8% 80% 70% Non-­‐Residen\al % 78.5% 59.4% 57.5% 42.5% 50% 73.0% 40.6% 40% 30% 20.2% 20% 27.0% 21.6% 18.8% 10% 0% 1984-­‐1985 1989-­‐1990 2002-­‐2003 2005-­‐2006 2009-­‐2010 2011-­‐2012 Share of Del Norte County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1984-­‐1985 $209,500,000 45.9% $246,900,000 54.1% $456,400,000 1989-­‐1990 $292,222,332 52.9% $260,448,000 47.1% $552,670,332 2002-­‐2003 $800,251,000 74.4% $275,298,000 25.6% $1,075,549,000 2005-­‐2006 $929,722,076 74.0% $326,570,210 26.0% $1,256,292,286 2009-­‐2010 $1,272,612,000 73.0% $471,574,000 27.0% $1,744,186,000 2011-­‐2012 $1,295,214,662 78.5% $355,725,650 21.5% $1,650,940,312 Data Sources: BOE County Survey Report Data, Del Norte County Assessor’s Office, Data Quick. 17 El Dorado County Share of El Dorado County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 77.2% 73.6% Non-­‐Residen\al % 80.3% 85.1% 83.7% 86.4% 63.4% 36.6% 26.4% 1974-­‐1975 1980-­‐1981 22.8% 1985-­‐1986 19.7% 1990-­‐1991 16.3% 14.9% 2002-­‐2003 2009-­‐2010 13.6% 2011-­‐2012 Share of El Dorado County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $786,000,000 63.4% $453,100,000 36.6% $1,239,100,000 1980-­‐1981 $2,071,400,000 73.6% $742,200,000 26.4% $2,813,600,000 1985-­‐1986 $3,442,500,000 77.2% $1,016,500,000 22.8% $4,459,000,000 1990-­‐1991 $5,873,988,515 80.3% $1,441,546,854 19.7% $7,315,535,369 2002-­‐2003 $12,638,021,000 85.1% $2,208,738,000 14.9% $14,846,759,000 2009-­‐2010 $22,686,654,000 83.7% $4,423,112,000 16.3% $27,109,766,000 2011-­‐2012 $21,729,542,080 86.4% $3,427,237,595 13.6% $25,156,779,675 Data Sources: BOE County Survey Report Data, El Dorado County Assessor’s Office, Data Quick. 18 Fresno County Share of Fresno County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 70% 60% 50% 58.3% 53.2% 46.8% 61.5% 58.6% 41.4% 41.7% 40% 38.5% 61.8% 62.1% 38.0% 32.8% 30% 20% 10% 0% 1981-­‐1982 1986-­‐1987 1992-­‐1993 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Fresno County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1981-­‐1982 $6,458,000,000 53.2% $5,679,000,000 46.8% $12,137,000,000 1986-­‐1987 $7,009,000,000 41.7% $9,795,000,000 58.3% $16,804,000,000 1992-­‐1993 $14,749,671,287 58.6% $10,418,134,428 41.4% $25,167,805,715 2002-­‐2003 $21,239,278,411 61.5% $13,275,562,016 38.5% $34,514,840,427 2009-­‐2010 $35,384,989,000 61.8% $21,903,764,000 38.2% $57,288,753,000 2011-­‐2012 $32,942,707,419 62.1% $20,145,785,803 37.9% $53,088,493,222 Data Sources: BOE County Survey Report Data, Fresno County Assessor’s Office, Data Quick. 19 Glenn County Share of Glenn County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al 87.9% 90% 86.3% 79.8% 77.3% 70% 50% 30% Non-­‐Residen\al% 68.8% 31.2% 12.1% 13.7% 20.2% 68.8% 63.2% 36.8% 31.2% 22.7% 65.7% 34.3% 10% -­‐10% 1971-­‐1972 1975-­‐1976 1980-­‐1981 1986-­‐1987 1992-­‐1993 2003-­‐2004 2009-­‐2010 2011-­‐2012 Share of Glenn County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $40,828,000 12.1% $296,341,000 87.9% $337,169,000 1975-­‐1976 $73,100,000 13.7% $462,400,000 86.3% $535,500,000 1981-­‐1982 $146,000,000 20.2% $575,539,000 79.8% $721,539,000 1986-­‐1987 $224,500,000 22.7% $763,500,000 77.3% $988,000,000 1992-­‐1993 $360,284,673 31.2% $794,647,578 68.8% $1,154,932,251 2003-­‐2004 $567,948,389 36.8% $976,933,938 63.2% $1,544,882,327 2009-­‐2010 $746,426,000 31.2% $1,643,174,000 68.8% $2,389,600,000 2011-­‐2012 $800,002,860 34.3% $1,530,112,330 65.7% $2,330,115,190 Data Sources: BOE County Survey Report Data, Glenn County Assessor’s Office, Data Quick. 20 Humboldt County Share of Humboldt County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% Non-­‐Residen\al % 73.1% 68.3% 70% 58.1% 60% 50% 41.9% 73.3% 55.5% 53.7% 52.6% 47.4% 46.3% 44.5% 40% 31.7% 30% 26.9% 26.7% 20% 10% 0% 1975-­‐1976 1980-­‐1981 1986-­‐1987 1992-­‐1993 2001-­‐2002 2009-­‐2010 2011-­‐2012 Share of Humboldt County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1975-­‐1976 $614,757,125 31.7% $1,325,901,581 68.3% $1,940,658,706 1980-­‐1981 $1,135,000,000 58.1% $817,000,000 41.9% $1,952,000,000 1986-­‐1987 $1,695,000,000 53.7% $1,462,600,000 46.3% $3,157,600,000 1992-­‐1993 $1,208,898,826 52.6% $1,091,199,463 47.4% $2,300,098,289 2001-­‐2002 $3,454,984,642 55.5% $2,774,527,760 44.5% $6,229,512,402 2009-­‐2010 $7,870,178,000 73.1% $2,898,544,000 26.9% $10,768,722,000 2011-­‐2012 $8,361,827,404 73.3% $3,051,554,024 26.7% $11,413,381,428 Data Sources: BOE County Survey Report Data, Humboldt County Assessor’s Office, Data Quick. 21 Imperial County Share of Imperial County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 64.9% 70% 60% 50% 40% 30% Non-­‐Residen\al % 73.7% 80% 35.1% 26.3% 59.0% 41.0% 52.8% 47.2% 52.8% 47.2% 58.5% 41.5% 53.9% 46.1% 20% 10% 0% 1975-­‐1976 1981-­‐1982 1985-­‐1986 1990-­‐1991 2005-­‐2006 2009-­‐2010 2011-­‐2012 Share of Imperial County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1975-­‐1976 $332,997,521 26.3% $932,809,789 73.7% $1,265,807,310 1980-­‐1981 $566,900,000 35.1% $1,050,300,000 64.9% $1,617,200,000 1985-­‐1986 $927,000,000 41.0% $1,336,000,000 59.0% $2,263,000,000 1990-­‐1991 $1,411,591,552 47.2% $1,577,652,893 52.8% $2,989,244,445 2005-­‐2006 $3,703,489,630 52.8% $3,310,508,768 47.2% $7,013,998,398 2009-­‐2010 $5,849,878,000 58.5% $4,153,791,000 41.5% $10,003,669,000 2011-­‐2012 $4,652,051,592 46.1% $5,433,560,693 53.9% $10,085,612,285 Data Sources: BOE County Survey Report Data, Imperial County Assessor’s Office, Data Quick. 22 Inyo County Share of Inyo County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 74.5% 80% 81.0% 73.6% 70% Non-­‐Residen\al % 81.0% 67.7% 70.0% 67.2% 67.5% 60% 50% 40% 30% 25.5% 26.4% 32.8% 32.3% 19.0% 20% 32.5% 30.0% 19.0% 10% 0% 1976-­‐1977 1981-­‐1982 1986-­‐1987 1993-­‐1994 2002-­‐2003 2005-­‐2006 2008-­‐2009 2011-­‐2012 Share of Inyo County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1976-­‐1977 $108,839,862 25.5% $317,775,746 74.5% $426,615,608 1981-­‐1982 $193,000,000 26.4% $537,000,000 73.6% $730,000,000 1986-­‐1987 $321,600,000 32.3% $673,400,000 67.7% $995,000,000 1993-­‐1994 $427,041,137 19.0% $1,826,023,731 81.0% $2,253,064,868 2002-­‐2003 $490,127,000 19.0% $2,084,219,000 81.0% $2,574,346,000 2004-­‐2005 $792,837,208 32.8% $1,624,626,004 67.2% $2,417,463,212 2005-­‐2006 $867,257,742 32.6% $1,794,361,144 67.4% $2,661,618,886 2006-­‐2007 $933,054,615 31.9% $1,987,400,112 68.1% $2,920,454,727 2007-­‐2008 $976,847,670 31.1% $2,163,125,332 68.9% $3,139,973,002 2008-­‐2009 $972,996,308 30.0% $2,273,416,635 70.0% $3,246,412,943 2011-­‐2012 $1,081,575,131 32.5% $2,244,105,773 67.5% $3,325,680,904 Data Sources: BOE County Survey Report Data, Inyo County Assessor’s Office, Data Quick. 23 Kern County Share of Kern County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 72.6% 69.7% 70% 60% 30% 65.9% 46.4% 37.0% 34.1% 30.3% 27.4% 63.0% 53.6% 49.1% 50.9% 50% 40% Non-­‐Residen\al % 20% 10% 0% 1973-­‐1974 1983-­‐1984 1988-­‐1989 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Kern County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $1,956,717,000 27.4% $5,173,300,000 72.6% $7,130,017,000 1983-­‐1984 $5,471,000,000 49.1% $5,679,000,000 50.9% $11,150,000,000 1988-­‐1989 $9,144,035,306 30.3% $21,000,510,659 69.7% $30,144,545,965 2002-­‐2003 $13,945,306,000 34.1% $26,960,993,000 65.9% $40,906,299,000 2009-­‐2010 $34,587,454,000 46.4% $39,934,511,000 53.6% $74,521,965,000 2011-­‐2012 $31,004,420,838 37.0% $52,740,802,707 63.0% $83,745,223,545 Data Sources: BOE County Survey Report Data, Kern County Assessor’s Office, Data Quick. 24 Kings County Share of Kings County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 77.5% 80% Non-­‐Residen\al % 70.9% 63.4% 70% 62.4% 60% 50% 36.6% 40% 30% 22.5% 37.6% 68.1% 57.8% 47.6% 42.2% 52.5% 31.9% 29.1% 20% 10% 0% 1976-­‐1977 1980-­‐1981 1986-­‐1987 1992-­‐1993 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Kings County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1976-­‐1977 $227,483,000 22.5% $784,065,000 77.5% $1,011,548,000 1980-­‐1981 $432,000,000 29.1% $1,054,000,000 70.9% $1,486,000,000 1986-­‐1987 $790,519,762 36.6% $1,366,434,370 63.4% $2,156,954,132 1992-­‐1993 $1,218,305,076 37.6% $2,023,564,465 62.4% $3,241,869,541 2002-­‐2003 $1,859,031,000 42.2% $2,544,669,000 57.8% $4,403,700,000 2009-­‐2010 $2,615,846,000 31.9% $5,591,794,000 68.1% $8,207,640,000 2011-­‐2012 $4,369,410,682 47.6% $4,818,817,798 52.5% $9,188,228,480 Data Sources: BOE County Survey Report Data, Kings County Assessor’s Office, Data Quick. 25 Lake County Share of Lake County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 60% Non-­‐Residen\al % 73.6%
69.1%
75.8%
74.2%
55.7%
44.3%
50% 40% 30.9%
26.4%
30% 24.2%
25.8%
20% 10% 0% 1972-­‐1973 1983-­‐1984 2004-­‐2005 2009-­‐2010 2011-­‐2012 Share of Lake County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1972-­‐1973 $266,400,000 55.7% $212,200,000 44.3% $478,600,000 1983-­‐1984 $878,000,000 69.1% $392,000,000 30.9% $1,270,000,000 2004-­‐2005 $3,396,347,084 73.6% $1,219,070,479 26.4% $4,615,417,563 2009-­‐2010 $5,238,993,000 75.8% $1,674,902,000 24.2% $6,913,895,000 2011-­‐2012 $4,962,846,132 74.2% $1,722,317,511 25.8% $6,685,163,643 Data Sources: BOE County Survey Report Data, Lake County Assessor’s Office, Data Quick. 26 Lassen County Share of Lassen County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70.0% 70% 53.8% 46.2% 60% 50% 40% 30% Non-­‐Residen\al % 59.0% 41.0% 63.6% 59.2% 40.8% 30.0% 36.4% 67.3% 32.7% 20% 10% 0% 1973-­‐1974 1984-­‐1985 1989-­‐1990 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Lassen County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $74,150,000 30.0% $172,850,000 70.0% $247,000,000 1984-­‐1985 $331,000,000 53.8% $284,000,000 46.2% $615,000,000 1989-­‐1990 $377,448,863 41.0% $542,528,939 59.0% $919,977,802 2002-­‐2003 $790,058,000 59.2% $544,645,000 40.8% $1,334,703,000 2009-­‐2010 $1,351,796,000 63.6% $772,993,000 36.4% $2,124,789,000 2011-­‐2012 $1,253,130,938 67.3% $607,779,736 32.7% $1,860,910,674 Data Sources: BOE County Survey Report Data, Lassen County Assessor’s Office, Data Quick. 27 Los Angeles County Share of Los Angeles County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 80% 70% 60% 62.7% 60.5% 64.8% 62.5% 70.0% 66.2% 69.8% 69.1% 53.4% 46.6% 50% 37.3% 40% 39.5% 37.5% 35.2% 33.8% 30% 30.0% 30.9% 30.2% 20% 10% 0% 1974-­‐1975 1979-­‐1980 1984-­‐1985 1989-­‐1990 1994-­‐1995 1999-­‐2000 2004-­‐2005 2008-­‐2009 2012-­‐2013 Share of Los Angeles County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $44,400,000,000 53.4% $38,800,000,000 46.6% $83,200,000,000 1979-­‐1980 $95,000,000,000 62.9% $56,000,000,000 37.1% $151,000,000,000 1984-­‐1985 $148,400,000,000 60.5% $96,800,000,000 39.5% $245,200,000,000 1989-­‐1990 $257,800,000,000 62.5% $155,000,000,000 37.5% $412,800,000,000 1994-­‐1995 $315,500,000,000 64.8% $171,300,000,000 35.2% $486,800,000,000 1999-­‐2000 $377,100,000,000 66.2% $192,500,000,000 33.8% $569,600,000,000 2004-­‐2005 $576,300,000,000 70.0% $247,400,000,000 30.0% $823,700,000,000 2008-­‐2009 $733,900,000,000 69.1% $328,300,000,000 30.9% $1,062,200,000,000 2012-­‐2013 $789,300,000,000 69.8% $340,700,000,000 30.2% $1,130,000,000,000 Data Sources: Los Angeles County Assessor’s Office. 28 Madera County Share of Madera County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 74.2% 80% 70% 64.1% 61.1% 60% 50% 38.9% 40% 30% Non-­‐Residen\al % 35.9% 59.0% 41.0% 54.2% 45.8% 52.4% 47.6% 2009-­‐2010 2011-­‐2012 25.8% 20% 10% 0% 1974-­‐1975 1984-­‐1985 1989-­‐1990 2002-­‐2003 Share of Madera County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $238,000,000 25.8% $685,000,000 74.2% $923,000,000 1984-­‐1985 $936,000,000 38.9% $1,469,000,000 61.1% $2,405,000,000 1989-­‐1990 $1,171,426,975 35.9% $2,091,596,369 64.1% $3,263,023,344 2002-­‐2003 $2,438,916,268 41.0% $3,512,895,000 59.0% $5,951,811,268 2009-­‐2010 $5,914,251,000 54.2% $4,991,972,000 45.8% $10,906,223,000 2011-­‐2012 $5,649,876,499 52.4% $5,131,958,723 47.6% $10,781,835,222 Data Sources: BOE County Survey Report Data, Madera County Assessor’s Office, Data Quick. 29 Marin County Share of Marin County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 81.1% 78.8% 18.9% 74.6% 21.2% 25.4% Non-­‐Residen\al % 81.8% 18.2% 87.3% 85.6% 14.4% 87.1% 85.2% 12.7% 14.8% 12.9% 1971-­‐1972 1982-­‐1983 1987-­‐1988 1993-­‐1994 2001-­‐2002 2006-­‐2007 2009-­‐2010 2011-­‐2012 Share of Marin County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $2,306,847,870 81.1% $538,691,044 18.9% $2,845,538,914 1982-­‐1983 $6,922,000,000 78.8% $1,859,000,000 21.2% $8,781,000,000 1987-­‐1988 $9,985,587,637 74.6% $3,404,601,344 25.4% $13,390,188,981 1993-­‐1994 $17,176,409,174 81.8% $3,817,332,691 18.2% $20,993,741,865 2001-­‐2002 $27,748,793,039 85.6% $4,678,896,870 14.4% $32,427,689,909 2006-­‐2007 $41,893,812,000 87.3% $6,108,702,000 12.7% $48,002,514,000 2009-­‐2010 $48,668,867,000 85.2% $8,421,827,000 14.8% $57,090,694,000 2011-­‐2012 $47,936,059,427 87.1% $7,107,162,645 12.9% $55,043,222,072 Data Sources: BOE County Survey Report Data, Marin County Assessor’s Office, Data Quick. 30 Mariposa County Share of Mariposa County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 65.9% Non-­‐Residen\al % 68.4% 64.3% 60.2% 52.6% 47.4% 39.8% 35.7% 34.1% 1973-­‐1974 1984-­‐1985 1989-­‐1990 31.6% 2002-­‐2003 2009-­‐2010 Share of Mariposa County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $71,000,000 34.1% $136,950,000 65.9% $207,950,000 1984-­‐1985 $233,200,000 52.6% $209,800,000 47.4% $443,000,000 1989-­‐1990 $396,263,861 64.3% $219,698,081 35.7% $615,961,942 2002-­‐2003 $810,069,000 68.4% $373,700,000 31.6% $1,183,769,000 2009-­‐2010 $1,226,124,000 60.2% $811,572,000 39.8% $2,037,696,000 2011-­‐2012 N/A N/A N/A N/A N/A Data Sources: BOE County Survey Report Data, Mariposa County Assessor’s Office, Data Quick. 31 Mendocino County Share of Mendocino County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 80% 65.2% 63.3% 70% 59.7% 56.4% 55.1% 54.7% 54.3% 52.8% 60% 47.2% 45.7% 45.3% 44.9% 43.6% 50% 40.3% 36.7% 34.8% 40% 30% 20% 10% 0% 1970-­‐1971 1976-­‐1977 1981-­‐1982 1986-­‐1987 1992-­‐1993 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Mendocino County Property Tax Burden: Residential vs. Non-­‐Residential Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1970-­‐1971 $268,452,792 36.7% $463,948,543 63.3% $732,401,335 1976-­‐1977 $532,708,880 43.6% $689,260,232 56.4% $1,221,969,112 1981-­‐1982 $955,000,000 52.8% $854,000,000 47.2% $1,809,000,000 1986-­‐1987 $1,410,000,000 55.1% $1,149,000,000 44.9% $2,559,000,000 1992-­‐1993 $2,270,964,880 59.7% $1,531,912,209 40.3% $3,802,877,089 2002-­‐2003 $3,959,825,000 65.2% $2,113,080,000 34.8% $6,072,905,000 2009-­‐2010 $5,490,159,000 54.7% $4,552,008,000 45.3% $10,042,167,000 2011-­‐2012 $5,269,879,916 54.3% $4,430,002,645 45.7% $9,699,882,561 Data Sources: BOE County Survey Report Data, Mendocino County Assessor’s Office, Data Quick. 32 Merced County Share of Merced County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 73.4% 70% 67.2% 62.7% 49.7% 51.8% 50.3% 48.2% 60% 50% 40% 30% Non-­‐Residen\al % 32.8% 26.6% 53.2% 51.0% 49.0% 46.8% 37.3% 20% 10% 0% 1971-­‐1972 1982-­‐1983 1987-­‐1988 1993-­‐1994 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Merced County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential Total 1971-­‐1972 $317,887,286 26.6% $878,970,454 73.4% $1,196,857,740 1982-­‐1983 $1,150,000,000 32.8% $2,352,000,000 67.2% $3,502,000,000 1987-­‐1988 $1,702,665,152 37.3% $2,868,137,949 62.7% $4,570,803,101 1993-­‐1994 $3,317,806,948 48.2% $3,561,515,253 51.8% $6,879,322,201 2002-­‐2003 $5,003,801,000 50.3% $4,944,031,000 49.7% $9,947,832,000 2009-­‐2010 $7,685,046,000 46.8% $8,718,665,000 53.2% $16,403,711,000 2011-­‐2012 $7,158,482,981 51.0% $6,881,267,256 49.0% $14,039,750,237 Data Sources: BOE County Survey Report Data, Merced County Assessor’s Office, Data Quick. 33 Modoc County Share of Modoc County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Non-­‐Residen\al % 87.2% 63.1% 63.0% 37.0% 36.9% 63.9% 36.1% 70.9% 29.1% 15.6% 12.8% 1982-­‐1983 1987-­‐1988 2002-­‐2003 84.4% 2006-­‐2007 2009-­‐2010 2011-­‐2012 Share of Modoc County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1982-­‐1983 $138,000,000 37.0% $235,000,000 63.0% $373,000,000 1987-­‐1988 $163,654,337 36.9% $279,594,182 63.1% $443,248,519 2002-­‐2003 $156,856,576 36.1% $277,455,000 63.9% $434,311,576 2006-­‐2007 $224,110,401 29.1% $545,041,922 70.9% $769,152,323 2009-­‐2010 $105,635,000 12.8% $721,156,000 87.2% $826,791,000 2011-­‐2012 $130,130,426 15.6% $701,823,193 84.4% $831,953,619 Data Sources: BOE County Survey Report Data, Modoc County Assessor’s Office, Data Quick. 34 Mono County Share of Mono County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 84.0% 90% 74.7% 80% 71.5% 68.0% 62.0% 70% 54.5% 54.4% 60% 45.6% 45.5% 50% 38.0% 40% 32.0% 28.5% 25.3% 30% 16.0% 20% 10% 0% 1975-­‐1976 1980-­‐1981 1985-­‐1986 1990-­‐1991 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Mono County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1975-­‐1976 $162,314,010 45.6% $193,586,076 54.4% $355,900,086 1980-­‐1981 $369,200,000 62.0% $226,100,000 38.0% $595,300,000 1985-­‐1986 $723,000,000 71.5% $288,000,000 28.5% $1,011,000,000 1990-­‐1991 $910,261,434 74.7% $308,673,537 25.3% $1,218,934,971 2002-­‐2003 $1,787,565,000 68.0% $843,081,000 32.0% $2,630,646,000 2009-­‐2010 $3,190,171,000 54.5% $2,663,918,000 45.5% $5,854,089,000 2011-­‐2012 $3,816,463,880 84.0% $739,138,470 16.0% $4,555,602,350 Data Sources: BOE County Survey Report Data, Mono County Assessor’s Office, Data Quick. 35 Monterey County Share of Monterey County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 74.8% 80% 70% 60% 50% Non-­‐Residen\al % 60.7% 72.7% 66.3% 71.5% 58.6% 50.7% 49.3% 39.3% 40% 41.4% 33.7% 25.2% 30% 27.3% 28.5% 20% 10% 0% 1972-­‐1973 1982-­‐1983 1987-­‐1988 1993-­‐1994 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Monterey County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1972-­‐1973 $1,646,700,000 50.7% $1,604,070,000 49.3% $3,250,770,000 1982-­‐1983 $4,780,000,000 60.7% $3,093,000,000 39.3% $7,873,000,000 1987-­‐1988 $7,037,879,654 58.6% $4,962,729,065 41.4% $12,000,608,719 1993-­‐1994 $12,541,929,621 74.8% $4,224,801,440 25.2% $16,766,731,061 2002-­‐2003 $19,190,645,687 66.3% $9,764,650,000 33.7% $28,955,295,687 2009-­‐2010 $36,309,826,000 72.7% $13,620,841,000 27.3% $49,930,667,000 2011-­‐2012 $34,624,091,120 71.5% $13,776,057,040 28.5% $48,400,148,160 Data Sources: BOE County Survey Report Data, Monterey County Assessor’s Office, Data Quick. 36 Napa County Share of Napa County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 70% 60% 50% 59.7% 52.9% 47.1% 52.5% 47.5% 58.0% 56.1% 40.3% 40% Non-­‐Residen\al % 43.9% 53.5% 56.3% 46.5% 42.0% 57.7% 43.7% 42.3% 30% 20% 10% 0% 1971-­‐1972 1982-­‐1983 1987-­‐1988 1993-­‐1994 2002-­‐2003 2006-­‐2007 2009-­‐2010 2011-­‐2012 Share of Napa County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $465,051,400 52.9% $413,371,800 47.1% $878,423,200 1982-­‐1983 $1,819,000,000 59.7% $1,226,000,000 40.3% $3,045,000,000 1987-­‐1988 $2,608,240,447 52.5% $2,362,091,355 47.5% $4,970,331,802 1993-­‐1994 $4,779,792,764 56.1% $3,735,961,216 43.9% $8,515,753,980 2002-­‐2003 $8,499,364,000 58.0% $6,165,420,000 42.0% $14,664,784,000 2006-­‐2007 $10,391,353,431 46.5% $11,939,771,373 53.5% $22,331,124,804 2009-­‐2010 $15,026,567,000 56.3% $11,645,527,000 43.7% $26,672,094,000 2011-­‐2012 $14,831,962,822 57.7% $10,866,462,444 42.3% $25,698,425,266 Data Sources: BOE County Survey Report Data, Napa County Assessor’s Office, Data Quick. 37 Nevada County Share of Nevada County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Non-­‐Residen\al % 77.0% 75.1% 89.5% 83.7% 64.5% 35.5% 23.0% 24.9% 16.3% 10.5% 1975-­‐1976 1984-­‐1985 2003-­‐2004 2009-­‐2010 2011-­‐2012 Share of Nevada County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1975-­‐1976 $417,420,000 64.5% $230,200,000 35.5% $647,620,000 1984-­‐1985 $1,920,000,000 75.1% $635,000,000 24.9% $2,555,000,000 2003-­‐2004 $7,226,875,683 77.0% $2,162,691,570 23.0% $9,389,567,253 2009-­‐2010 $14,042,214,000 83.7% $2,744,149,000 16.3% $16,786,363,000 2011-­‐2012 $13,370,816,505 89.5% $1,574,221,719 10.5% $14,945,038,224 Data Sources: BOE County Survey Report Data, Nevada County Assessor’s Office, Data Quick. 38 Orange County Share of Orange County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 90% 74.3% 80% 70% 60% 66.3% 59.4% 50% 40.6% 40% 73.4% 72.1% 73.6% 61.5% 33.7% 25.7% 30% 76.4% 38.5% 26.6% 23.6% 27.9% 26.4% 20% 10% 0% 1977-­‐1978 1980-­‐1981 1985-­‐1986 1990-­‐1991 2002-­‐2003 2005-­‐2006 2009-­‐2010 2011-­‐2012 Share of Orange County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1977-­‐1978 $18,574,989,860 59.4% $12,687,246,271 40.6% $31,262,236,131 1980-­‐1981 $38,358,000,000 74.3% $13,238,000,000 25.7% $51,596,000,000 1985-­‐1986 $60,601,000,000 66.3% $30,829,000,000 33.7% $91,430,000,000 1990-­‐1991 $93,792,153,237 61.5% $58,667,117,872 38.5% $152,459,271,109 2002-­‐2003 $183,087,492,000 73.4% $66,193,560,000 26.6% $249,281,052,000 2003-­‐2004 $202,223,018,000 74.6% $68,842,518,000 25.4% $271,065,536,000 2004-­‐2005 $223,183,830,000 75.5% $72,363,753,000 24.5% $295,547,583,000 2005-­‐2006 $249,353,174,000 76.4% $77,157,795,000 23.6% $326,510,969,000 2006-­‐2007 $227,879,918,000 72.8% $85,178,997,000 27.2% $313,058,915,000 2007-­‐2008 $302,853,813,000 76.6% $92,319,634,000 23.4% $395,173,447,000 2009-­‐2010 $295,156,514,000 72.1% $114,218,005,000 27.9% $409,374,519,000 2011-­‐2012 $315,793,468,679 73.6% $113,484,027,379 26.4% $429,277,496,058 Data Sources: BOE County Survey Report Data, Orange County Assessor’s Office, Data Quick. 39 Placer County Share of Placer County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 76.2% 69.6% Non-­‐Residen\al % 81.3% 81.0% 81.4% 80.4% 69.9% 51.8% 48.2% 23.8% 30.4% 30.1% 19.0% 18.7% 19.6% 18.6% 1976-­‐1977 1982-­‐1983 1991-­‐1992 1993-­‐1994 2002-­‐2003 2003-­‐2004 2009-­‐2010 2011-­‐2012 Share of Placer County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1976-­‐1977 $1,084,019,965 51.8% $1,006,892,289 48.2% $2,090,912,254 1982-­‐1983 $3,513,000,000 76.2% $1,095,000,000 23.8% $4,608,000,000 1991-­‐1992 $5,139,315,344 69.6% $2,247,577,523 30.4% $7,386,892,867 1993-­‐1994 $10,188,885,239 69.9% $4,386,492,409 30.1% $14,575,377,648 2002-­‐2003 $23,957,948,000 81.0% $5,609,211,000 19.0% $29,567,159,000 2003-­‐2004 $28,214,608,384 81.3% $6,479,813,100 18.7% $34,694,421,484 2005-­‐2006 $35,947,345,714 82.4% $7,661,902,197 17.6% $43,609,247,911 2006-­‐2007 $42,446,253,236 83.3% $8,479,608,496 16.7% $50,925,861,732 2007-­‐2008 $45,896,168,145 83.0% $9,432,802,197 17.0% $55,328,970,342 2008-­‐2009 $46,352,223,647 75.5% $15,070,300,197 24.5% $61,422,523,844 2009-­‐2010 $44,297,515,809 80.4% $10,811,526,809 19.6% $55,109,042,618 2011-­‐2012 $42,494,447,320 81.4% $9,683,196,727 18.6% $52,177,644,047 Data Sources: BOE County Survey Report Data, Placer County Assessor’s Office, Data Quick. 40 Plumas County Share of Plumas County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 80% 63.8% Non-­‐Residen\al % 79.5% 75.2% 70.8% 60% 40% 36.2% 29.2% 24.8% 20% 20.5% 0% 1973-­‐1974 1984-­‐1985 2002-­‐2003 2011-­‐2012 Share of Plumas County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $115,432,000 36.2% $203,218,000 63.8% $318,650,000 1984-­‐1985 $568,000,000 70.8% $234,000,000 29.2% $802,000,000 2002-­‐2003 $1,571,297,000 75.2% $517,368,000 24.8% $2,088,665,000 2009-­‐2010 $1,256,130,000 32.7% $2,588,511,000 67.3% $3,844,641,000 2011-­‐2012 $2,320,990,227 79.5% $599,974,650 20.5% $2,920,964,877 Data Sources: BOE County Survey Report Data, Plumas County Assessor’s Office, Data Quick. 41 Riverside County Share of Riverside County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 60% 50% Non-­‐Residen\al % 74.6% 74.4% 70.0% 55.0% 45.0% 40% 59.8% 71.2% 71.0% 60.5% 40.2% 39.5% 30.0% 30% 25.6% 25.4% 29.0% 28.8% 20% 10% 0% 1968-­‐1969 1984-­‐1985 1989-­‐1990 1995-­‐1996 2001-­‐2002 2004-­‐2005 2009-­‐2010 2011-­‐2012 Share of Riverside County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1968-­‐1969 $2,382,525,375 55.0% $1,951,807,992 45.0% $4,334,333,367 1984-­‐1985 $15,180,000,000 59.8% $10,220,000,000 40.2% $25,400,000,000 1989-­‐1990 $29,966,831,378 60.5% $19,533,588,694 39.5% $49,500,420,072 1995-­‐1996 $50,190,484,365 70.0% $21,538,068,433 30.0% $71,728,552,798 2001-­‐2002 $70,026,399,537 74.4% $24,152,873,031 25.6% $94,179,272,568 2005-­‐2006 $116,312,254,986 72.1% $44,974,773,268 27.9% $161,287,028,254 2009-­‐2010 $141,418,932,690 67.6% $67,686,459,615 32.4% $209,105,392,305 2011-­‐2012 $139,915,964,167 71.0% $57,170,129,434 29.0% $197,086,093,601 Data Sources: BOE County Survey Report Data, Riverside County Assessor’s Office, Data Quick. 42 Sacramento County Share of Sacramento County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 70.2% 67.7% 62.2% Non-­‐Residen\al % 68.9% 74.5% 72.9% 72.6% 60% 50% 40% 32.3% 30% 37.8% 29.8% 31.1% 27.1% 25.5% 27.4% 20% 10% 0% 1971-­‐1972 1983-­‐1984 1988-­‐1989 2002-­‐2003 2003-­‐2004 2008-­‐2009 2011-­‐2012 Share of Sacramento County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $3,356,621,138 67.7% $1,604,798,881 32.3% $4,961,420,019 1983-­‐1984 $14,095,000,000 70.2% $5,979,000,000 29.8% $20,074,000,000 1988-­‐1989 $21,025,913,914 62.2% $12,792,883,141 37.8% $33,818,797,055 2002-­‐2003 $44,835,952,489 68.9% $20,261,980,000 31.1% $65,097,932,489 2003-­‐2004 $59,397,136,111 72.9% $22,059,504,965 27.1% $81,456,641,076 2008-­‐2009 $98,487,105,728 74.5% $33,624,204,171 25.5% $132,111,309,899 2011-­‐2012 $82,522,522,257 72.6% $31,142,722,208 27.4% $113,665,244,465 Data Sources: BOE County Survey Report Data, Sacramento County Assessor’s Office, Data Quick. 43 San Benito County Share of San Benito County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% Non-­‐Residen\al % 78.4% 80% 73.2% 70% 55.5% 60% 44.5% 50% 71.5% 63.1% 67.7% 52.0% 48.0% 36.9% 40% 26.8% 30% 21.6% 20% 28.5% 32.3% 10% 0% 1972-­‐1973 1983-­‐1984 1988-­‐1989 2002-­‐2003 2006-­‐2007 2008-­‐2009 2011-­‐2012 Share of San Benito County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1972-­‐1973 $68,400,000 21.6% $248,200,000 78.4% $316,600,000 1983-­‐1984 $350,000,000 44.5% $436,000,000 55.5% $786,000,000 1988-­‐1989 $686,492,137 52.0% $633,811,439 48.0% $1,320,303,576 2002-­‐2003 $2,755,035,000 63.1% $1,612,813,000 36.9% $4,367,848,000 2006-­‐2007 $4,524,574,564 73.2% $1,655,718,458 26.8% $6,180,293,022 2008-­‐2009 $4,621,756,217 71.5% $1,844,593,456 28.5% $6,466,349,673 2011-­‐2012 $3,698,498,911 67.7% $1,763,005,295 32.3% $5,461,504,206 Data Sources: BOE County Survey Report Data, San Benito County Assessor’s Office, Data Quick. 44 San Bernardino County Share of San Bernardino County Property Tax Burden:
Residential vs. Non-Residential Property
90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Residen\al % 70.9% Non-­‐Residen\al % 76.7% 73.4% 67.8% 73.6% 72.5% 68.9% 50.7% 49.3% 29.1% 32.2% 23.3% 26.6% 26.4% 27.5% 31.1% 1975-­‐1976 1980-­‐1981 1992-­‐1993 1997-­‐1998 2002-­‐2003 2004-­‐2005 2008-­‐2009 2011-­‐2012 Share of San Bernardino County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1975-­‐1976 $4,915,727,326 50.7% $4,772,616,537 49.3% $9,688,343,863 1980-­‐1981 $11,975,000,000 70.9% $4,922,000,000 29.1% $16,897,000,000 1992-­‐1993 $52,037,837,688 76.7% $15,821,342,580 23.3% $67,859,180,268 1997-­‐1998 $49,050,876,519 67.8% $23,271,301,669 32.2% $72,322,178,188 2002-­‐2003 $62,437,491,806 73.4% $22,583,814,773 26.6% $85,021,306,579 2004-­‐2005 $76,162,905,113 73.6% $27,325,089,085 26.4% $103,487,994,198 2008-­‐2009 $124,525,353,934 72.5% $47,271,208,185 27.5% $171,796,562,119 2011-­‐2012 $107,726,583,390 68.9% $48,647,042,578 31.1% $156,373,625,968 Data Sources: BOE County Survey Report Data, San Bernardino County Assessor’s Office, Data Quick. 45 San Diego County Share of San Diego County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 75.8% 72.6% 27.4% 24.2% 72.8% 76.0% 72.5% 27.2% Non-­‐Residen\al % 27.5% 74.9% 24.0% 25.1% 76.4% 74.9% 23.6% 75.6% 25.1% 24.4% 1973-­‐1974 1979-­‐1980 1984-­‐1985 1989-­‐1990 1994-­‐1995 1999-­‐2000 2004-­‐2005 2008-­‐2009 2011-­‐2012 Share of San Diego County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $7,049,918,806 61.5% $4,405,904,806 38.5% $11,455,823,612 1983-­‐1984 $33,625,000,000 60.4% $22,021,000,000 39.6% $55,646,000,000 1998-­‐1999 $112,503,042,876 71.9% $44,063,885,955 28.1% $156,566,928,831 2002-­‐2003 $164,875,669,000 76.0% $52,059,267,000 24.0% $216,934,936,000 2009-­‐2010 $288,517,364,000 74.9% $96,935,444,000 25.1% $385,452,808,000 2011-­‐2012 $285,269,204,524 75.6% $92,129,524,482 24.4% $377,398,729,006 Data Sources: BOE County Survey Report Data, San Diego County Assessor’s Office, Data Quick. 46 San Francisco County Share of San Francisco County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 60% 50% 40% 30% 20% 10% 0% 57.6% 56.2% 43.8% 54.3% 53.9% 45.7% 46.1% 42.4% Non-­‐Residen\al % 60.9% 39.1% 63.3% 65.4% 36.7% 67.0% 34.6% 73.2% 33.0% 67.7% 32.3% 26.8% 1974-­‐1975 1980-­‐1981 1985-­‐1986 1990-­‐1991 1999-­‐2000 2005-­‐2006 2007-­‐2008 2009-­‐2010 2011-­‐2012 2012-­‐2013 Share of San Francisco County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $7,042,000,000 56.2% $5,486,000,000 43.8% $12,528,000,000 1980-­‐1981 $10,322,000,000 57.6% $7,589,000,000 42.4% $17,911,000,000 1985-­‐1986 $17,047,500,000 54.3% $14,339,200,000 45.7% $31,386,700,000 1990-­‐1991 $26,205,768,871 53.9% $22,385,179,993 46.1% $48,590,948,864 1999-­‐2000 $43,064,184,559 60.9% $27,642,409,736 39.1% $70,706,594,295 2005-­‐2006 $67,540,166,527 63.3% $39,189,627,645 36.7% $106,729,794,172 2007-­‐2008 $87,559,033,799 65.4% $46,398,717,330 34.6% $133,957,751,129 2009-­‐2010 $101,807,190,000 67.0% $50,251,463,000 33.0% $152,058,653,000 2011-­‐2012 $130,079,863,500 73.2% $47,723,486,290 26.8% $177,803,349,790 2012-­‐2013 $106,657,352,024 67.7% $50,885,387,344 32.3% $157,542,739,368 Data Sources: BOE County Survey Report Data, San Francisco County Assessor’s Office, Data Quick. 47 San Joaquin County Share of San Joaquin County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 57.3% 60% 69.1% 64.9% 65.2% 70% Non-­‐Residen\al % 50% 51.0% 42.7% 40% 34.8% 65.0% 62.3% 49.0% 35.1% 37.7% 35.0% 30.9% 30% 20% 10% 0% 1967-­‐1968 1984-­‐1985 1989-­‐1990 2002-­‐2003 2004-­‐2005 2009-­‐2010 2011-­‐2012 Share of San Joaquin County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1967-­‐1968 $934,045,152 34.8% $1,750,888,425 65.2% $2,684,933,577 1984-­‐1985 $5,938,000,000 57.3% $4,425,000,000 42.7% $10,363,000,000 1989-­‐1990 $8,009,809,791 51.0% $7,700,349,791 49.0% $15,710,159,582 2002-­‐2003 $18,508,551,000 64.9% $10,018,374,000 35.1% $28,526,925,000 2004-­‐2005 $28,223,482,538 69.1% $12,607,879,270 30.9% $40,831,361,808 2009-­‐2010 $35,365,008,000 65.0% $19,065,939,000 35.0% $54,430,947,000 2011-­‐2012 $30,580,120,659 62.3% $18,533,601,912 37.7% $49,113,722,571 Data Sources: BOE County Survey Report Data, San Joaquin County Assessor’s Office, Data Quick. 48 San Luis Obispo County Share of San Luis Obispo County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 62.3% 52.2% 47.8% Non-­‐Residen\al % 66.9% 76.4% 69.1% 76.1% 54.1% 45.9% 37.7% 33.1% 30.9% 23.9% 23.6% 1969-­‐1970 1980-­‐1981 1985-­‐1986 1990-­‐1991 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of San Luis Obispo County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1969-­‐1970 $569,074,249 52.2% $520,822,678 47.8% $1,089,896,927 1980-­‐1981 $1,876,000,000 54.1% $1,594,000,000 45.9% $3,470,000,000 1985-­‐1986 $3,732,000,000 62.3% $2,254,000,000 37.7% $5,986,000,000 1990-­‐1991 $7,663,949,410 66.9% $3,783,588,908 33.1% $11,447,538,318 2002-­‐2003 $15,293,073,000 69.1% $6,822,806,000 30.9% $22,115,879,000 2009-­‐2010 $30,151,729,000 76.4% $9,323,446,000 23.6% $39,475,175,000 2011-­‐2012 $29,791,974,961 76.1% $9,346,343,140 23.9% $39,138,318,101 Data Sources: BOE County Survey Report Data, San Luis Obispo County Assessor’s Office, Data Quick. 49 San Mateo County Share of San Mateo County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Non-­‐Residen\al % 80.5% 69.0% 64.8% 35.2% 78.0% 31.0% 1983-­‐1984 78.6% 66.2% 33.8% 1988-­‐1989 1998-­‐1999 23.8% 22.0% 19.5% 1972-­‐1973 76.2% 2002-­‐2003 2009-­‐2010 21.4% 2011-­‐2012 Share of San Mateo County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1972-­‐1973 $5,993,933,000 63.6% $3,426,140,000 36.4% $9,420,073,000 1983-­‐1984 $16,268,000,000 66.1% $8,349,000,000 33.9% $24,617,000,000 1988-­‐1989 $25,060,565,609 64.9% $13,561,913,024 35.1% $38,622,478,633 1998-­‐1999 $46,749,608,000 78.7% $12,656,686,000 21.3% $59,406,294,000 2002-­‐2003 $67,894,879,000 78.0% $19,157,197,000 22.0% $87,052,076,000 2009-­‐2010 $105,909,311,000 76.2% $33,162,112,000 23.8% $139,071,423,000 2011-­‐2012 $109,083,301,374 78.6% $29,778,432,319 21.4% $138,861,733,693 Data Sources: BOE County Survey Report Data, San Mateo County Assessor’s Office, Data Quick. 50 Santa Barbara County Share of Santa Barbara County Property Tax Burden: Residential
vs. Non-Residential Property
Residen\al % 80% 70% 60% 50% 40% 30% 20% 10% 0% 53.1% 46.9% 1971-­‐1972 64.9% 61.6% 38.4% 1982-­‐1983 35.1% 1987-­‐1988 Non-­‐Residen\al % 74.4% 70.8% 29.2% 2002-­‐2003 73.3% 72.1% 2007-­‐2008 26.7% 27.9% 25.6% 2009-­‐2010 2011-­‐2012 Share of Santa Barbara County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $1,672,800,000 53.1% $1,478,900,000 46.9% $3,151,700,000 1982-­‐1983 $5,785,000,000 61.6% $3,611,000,000 38.4% $9,396,000,000 1987-­‐1988 $9,649,222,413 64.9% $5,224,826,993 35.1% $14,874,049,406 2002-­‐2003 $25,221,087,000 70.8% $10,412,633,000 29.2% $35,633,720,000 2007-­‐2008 $42,295,144,646 74.4% $14,541,682,400 25.6% $56,836,827,046 2009-­‐2010 $43,683,072,000 72.1% $16,898,920,000 27.9% $60,581,992,000 2011-­‐2012 $45,951,867,436 73.3% $16,748,291,686 26.7% $62,700,159,122 Data Sources: BOE County Survey Report Data, Santa Barbara County Assessor’s Office, Data Quick. 51 Santa Clara County Share of Santa Clara County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 60% 50% 40% 30% 20% 10% 0% 52.0% 49.8% 50.2% 48.0% 59.7% 55.9% 44.1% 40.3% Non-­‐Residen\al 59.8% 40.2% 67.7% 70.7% 32.3% 75.8% 29.3% 75.8% 24.2% 24.2% 1977-­‐1978 1985-­‐1986 1990-­‐1991 1995-­‐1996 2002-­‐2003 2006-­‐2007 2009-­‐2010 2011-­‐2012 2012-­‐2013 Share of Santa Clara County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1984-­‐1985 $33,193,000,000 61.2% $21,045,000,000 38.8% $54,238,000,000 1989-­‐1990 $51,789,286,747 56.3% $40,197,397,171 43.7% $91,986,683,918 1996-­‐1997 $70,995,121,291 59.0% $49,237,101,932 41.0% $120,232,223,223 2002-­‐2003 $128,229,709,462 66.6% $64,300,251,631 33.4% $192,529,961,093 2009-­‐2010 $208,745,804,000 70.7% $86,637,985,000 29.3% $295,383,789,000 2011-­‐2012 $217,006,573,200 75.8% $69,278,762,090 24.2% $286,285,335,290 2012-­‐2013 $227,759,846,507 75.8% $72,714,885,032 24.2% $300,474,731,539 Data Sources: BOE County Survey Report Data, Santa Clara County Assessor’s Office, Data Quick. 52 Santa Cruz County Share of Santa Cruz County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 70.5% 67.0% 71.7% Non-­‐Residen\al % 81.7% 74.2% 81.9% 50.8% 49.2% 29.5% 1971-­‐1972 1982-­‐1983 33.0% 1987-­‐1988 28.3% 1993-­‐1994 25.8% 2002-­‐2003 18.3% 2009-­‐2010 18.1% 2011-­‐2012 Share of Santa Cruz County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $973,041,000 50.8% $942,404,342 49.2% $1,915,445,342 1982-­‐1983 $4,048,000,000 70.5% $1,694,000,000 29.5% $5,742,000,000 1987-­‐1988 $5,995,325,302 67.0% $2,950,986,150 33.0% $8,946,311,452 1993-­‐1994 $9,981,365,358 71.7% $3,938,450,142 28.3% $13,919,815,500 2002-­‐2003 $15,352,642,039 74.2% $5,332,751,000 25.8% $20,685,393,039 2008-­‐2009 $27,614,526,957 83.6% $5,428,873,616 16.4% $33,043,400,573 2009-­‐2010 $27,327,281,000 81.7% $6,114,510,000 18.3% $33,441,791,000 2011-­‐2012 $27,144,435,980 81.9% $5,984,510,777 18.1% $33,128,946,757 Data Sources: BOE County Survey Report Data, Santa Cruz County Assessor’s Office, Data Quick. 53 Shasta County Share of Shasta County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 69.7% 70% 59.7% 60% 51.7% 48.3% 50% 40% 30% Non-­‐Residen\al % 40.3% 59.9% 55.7% 44.3% 40.1% 30.3% 62.3% 37.7% 20% 10% 0% 1974-­‐1975 1984-­‐1985 1989-­‐1990 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Shasta County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $368,524,667 30.3% $849,583,021 69.7% $1,218,107,688 1984-­‐1985 $2,082,000,000 59.7% $1,405,000,000 40.3% $3,487,000,000 1989-­‐1990 $2,596,743,961 51.7% $2,424,448,312 48.3% $5,021,192,273 2002-­‐2003 $4,996,683,000 55.7% $3,980,949,000 44.3% $8,977,632,000 2009-­‐2010 $9,191,360,000 59.9% $6,144,187,000 40.1% $15,335,547,000 2011-­‐2012 $8,624,832,294 62.3% $5,214,107,584 37.7% $13,838,939,878 Data Sources: BOE County Survey Report Data, Shasta County Assessor’s Office, Data Quick. 54 Sierra County Share of Sierra County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 60% 50% 40% 30% 20% 10% 0% 74.0% Non-­‐Residen\al % 67.1% 66.6% 61.8% 57.8% 42.2% 26.0% 32.9% 1972-­‐1973 1989-­‐1990 2002-­‐2003 38.2% 33.4% 2009-­‐2010 2011-­‐2012 Share of Sierra County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1972-­‐1973 $17,200,000 26.0% $49,000,000 74.0% $66,200,000 1989-­‐1990 $74,780,459 32.9% $152,855,604 67.1% $227,636,063 2002-­‐2003 $154,842,000 42.2% $212,361,000 57.8% $367,203,000 2009-­‐2010 $363,314,000 66.6% $182,009,000 33.4% $545,323,000 2011-­‐2012 $305,644,279 61.8% $189,280,796 38.2% $494,925,075 Data Sources: BOE County Survey Report Data, Sierra County Assessor’s Office, Data Quick. 55 Siskiyou County Share of Siskiyou County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% Non-­‐Residen\al % 73.3% 70% 60% 53.9% 46.1% 50% 50.8% 49.2% 51.5% 48.5% 52.9% 47.1% 36.9% 40% 30% 66.5% 63.1% 33.5% 26.7% 20% 10% 0% 1971-­‐1972 1981-­‐1982 1986-­‐1987 1992-­‐1993 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Siskiyou County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1971-­‐1972 $142,642,000 26.7% $390,858,000 73.3% $533,500,000 1981-­‐1982 $477,800,000 46.1% $559,700,000 53.9% $1,037,500,000 1986-­‐1987 $716,000,000 50.8% $693,000,000 49.2% $1,409,000,000 1992-­‐1993 $862,285,176 48.5% $915,985,369 51.5% $1,778,270,545 2002-­‐2003 $1,329,229,000 52.9% $1,182,144,000 47.1% $2,511,373,000 2009-­‐2010 $2,609,121,000 63.1% $1,523,162,000 36.9% $4,132,283,000 2011-­‐2012 $2,685,379,424 66.5% $1,352,331,385 33.5% $4,037,710,809 Data Sources: BOE County Survey Report Data, Siskiyou County Assessor’s Office, Data Quick. 56 Solano County Share of Solano County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % Non-­‐Residen\al % 90% 80% 68.2% 70% 51.8% 48.2% 50% 60% 40% 77.6% 74.1% 76.8% 67.9% 66.8% 60.1% 39.9% 31.8% 30% 25.9% 33.2% 32.1% 22.4% 23.2% 20% 10% 0% 1975-­‐1976 1980-­‐1981 1986-­‐1987 1992-­‐1993 2002-­‐2003 2005-­‐2006 2009-­‐2010 2011-­‐2012 Share of Solano County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1975-­‐1976 $1,267,890,000 48.2% $1,361,430,000 51.8% $2,629,320,000 1980-­‐1981 $2,939,000,000 60.1% $1,950,000,000 39.9% $4,889,000,000 1986-­‐1987 $5,434,000,000 68.2% $2,531,000,000 31.8% $7,965,000,000 1992-­‐1993 $12,123,907,835 74.1% $4,239,687,734 25.9% $16,363,595,569 2002-­‐2003 $19,377,413,000 77.6% $5,604,107,000 22.4% $24,981,520,000 2005-­‐2006 $26,772,553,028 76.8% $8,109,187,487 23.2% $34,881,740,515 2009-­‐2010 $27,128,562,000 67.9% $12,817,196,000 32.1% $39,945,758,000 2011-­‐2012 $25,327,543,331 66.8% $12,575,112,884 33.2% $37,902,656,215 Data Sources: BOE County Survey Report Data, Solano County Assessor’s Office, Data Quick. 57 Sonoma County Share of Sonoma County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 75.3% 80% 70% 66.3% Non-­‐Residen\al % 72.8% 68.8% 72.3% 60% 50% 40% 33.7% 24.7% 30% 31.2% 27.2% 27.7% 20% 10% 0% 1984-­‐1985 1989-­‐1990 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Sonoma County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1984-­‐1985 $6,848,000,000 66.3% $3,487,000,000 33.7% $10,335,000,000 1989-­‐1990 $13,194,856,440 75.3% $4,320,128,989 24.7% $17,514,985,429 2002-­‐2003 $24,665,320,000 68.8% $11,191,136,000 31.2% $35,856,456,000 2009-­‐2010 $49,067,508,000 72.8% $18,363,585,000 27.2% $67,431,093,000 2011-­‐2012 $46,766,019,421 72.3% $17,953,799,892 27.7% $64,719,819,313 Data Sources: BOE County Survey Report Data, Sonoma County Assessor’s Office, Data Quick. 58 Stanislaus County Share of Stanislaus County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 70% 61.8% 60% 50% 40% 43.4% 61.3% 57.3% 56.6% 55.1% 50.4% 49.6% 38.2% Non-­‐Residen\al % 44.9% 42.7% 38.7% 57.8% 42.2% 30% 20% 10% 0% 1974-­‐1975 1980-­‐1981 1985-­‐1986 1990-­‐1991 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Stanislaus County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1974-­‐1975 $1,181,162,849 38.2% $1,913,403,330 61.8% $3,094,566,179 1980-­‐1981 $2,964,700,000 50.4% $2,915,500,000 49.6% $5,880,200,000 1985-­‐1986 $3,664,634,702 43.4% $4,783,337,362 56.6% $8,447,972,064 1990-­‐1991 $7,727,512,673 55.1% $6,287,378,286 44.9% $14,014,890,959 2002-­‐2003 $12,931,544,000 57.3% $9,649,092,000 42.7% $22,580,636,000 2004-­‐2005 $17,821,718,410 62.5% $10,680,778,658 37.5% $28,502,497,068 2009-­‐2010 $22,364,638,000 61.3% $14,148,169,000 38.7% $36,512,807,000 2011-­‐2012 $18,194,987,749 57.8% $13,268,210,791 42.2% $31,463,198,540 Data Sources: BOE County Survey Report Data, Stanislaus County Assessor’s Office, Data Quick. 59 Sutter County Share of Sutter County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 66.8% 70% 53.9% 49.3% 50.7% 52.2% 47.8% 46.1% 60% 50% 40% Non-­‐Residen\al % 33.2% 58.8% 50.5% 49.5% 55.0% 45.0% 41.2% 30% 20% 10% 0% 1982-­‐1983 1987-­‐1988 1993-­‐1994 2002-­‐2003 2007-­‐2008 2009-­‐2010 2011-­‐2012 Share of Sutter County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1982-­‐1983 $629,000,000 33.2% $1,263,000,000 66.8% $1,892,000,000 1987-­‐1988 $946,000,000 46.1% $1,107,000,000 53.9% $2,053,000,000 1993-­‐1994 $1,667,077,735 49.3% $1,715,066,814 50.7% $3,382,144,549 2002-­‐2003 $2,483,258,000 52.2% $2,278,433,000 47.8% $4,761,691,000 2007-­‐2008 $4,494,416,124 58.8% $3,143,697,176 41.2% $7,638,113,300 2009-­‐2010 $3,995,226,000 50.5% $3,918,356,000 49.5% $7,913,582,000 2011-­‐2012 $3,856,517,877 55.0% $3,102,300,046 45.0% $6,958,817,923 Data Sources: BOE County Survey Report Data, Sutter County Assessor’s Office, Data Quick. 60 Tehama County Share of Tehama County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 73.4% 70% 60.7% 60% 52.8% 47.2% 50% 39.3% 40% 30% Non-­‐Residen\al % 56.6% 54.9% 45.1% 43.4% 60.8% 39.2% 26.6% 20% 10% 0% 1973-­‐1974 1983-­‐1984 1988-­‐1989 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Tehama County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1973-­‐1974 $139,283,944 26.6% $383,871,269 73.4% $523,155,213 1983-­‐1984 $445,000,000 39.3% $687,000,000 60.7% $1,132,000,000 1988-­‐1989 $745,356,365 52.8% $666,529,432 47.2% $1,411,885,797 2002-­‐2003 $1,500,297,000 54.9% $1,233,307,000 45.1% $2,733,604,000 2009-­‐2010 $2,629,483,000 56.6% $2,013,489,000 43.4% $4,642,972,000 2011-­‐2012 $2,573,977,748 60.8% $1,658,535,477 39.2% $4,232,513,225 Data Sources: BOE County Survey Report Data, Tehama County Assessor’s Office, Data Quick. 61 Trinity County Share of Trinity County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 100% 40% 60.5% 53.8% 39.5% 86.2% 85.1% 82.2% 80% 60% Non-­‐Residen\al % 46.2% 14.9% 17.8% 20% 13.8% 0% 1985-­‐1986 1990-­‐1991 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Trinity County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1985-­‐1986 $166,000,000 39.5% $254,000,000 60.5% $420,000,000 1990-­‐1991 $276,730,182 53.8% $237,280,014 46.2% $514,010,196 2002-­‐2003 $570,695,257 82.2% $123,244,476 17.8% $693,939,733 2009-­‐2010 $1,014,584,000 85.1% $177,346,000 14.9% $1,191,930,000 2011-­‐2012 $1,079,610,081 86.2% $172,133,077 13.8% $1,251,743,158 Data Sources: BOE County Survey Report Data, Trinity County Assessor’s Office, Data Quick. 62 Tulare County Share of Tulare County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 75.9% 80% 70% 69.7% 59.9% 60% 49.0% 50% 51.0% 52.2% 47.8% 40.1% 40% 30% Non-­‐Residen\al % 24.1% 57.6% 55.4% 42.4% 44.6% 30.3% 20% 10% 0% 1969-­‐1970 1972-­‐1973 1983-­‐1984 1988-­‐1989 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Tulare County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1969-­‐1970 $481,778,400 24.1% $1,516,956,500 75.9% $1,998,734,900 1972-­‐1973 $658,900,000 30.3% $1,515,400,000 69.7% $2,174,300,000 1983-­‐1984 $2,310,000,000 40.1% $3,450,000,000 59.9% $5,760,000,000 1988-­‐1989 $3,921,182,971 49.0% $4,079,019,903 51.0% $8,000,202,874 2002-­‐2003 $7,476,553,000 47.8% $8,167,414,000 52.2% $15,643,967,000 2009-­‐2010 $15,175,941,000 57.6% $11,174,252,000 42.4% $26,350,193,000 2011-­‐2012 $14,660,781,677 55.4% $11,785,543,960 44.6% $26,446,325,637 Data Sources: BOE County Survey Report Data, Tulare County Assessor’s Office, Data Quick. 63 Tuolumne County Share of Tuolumne County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Non-­‐Residen\al % 76.5% 70.9% 65.8% 1982-­‐1983 78.4% 59.7% 40.3% 34.2% 29.1% 78.5% 75.0% 25.0% 23.5% 1987-­‐1988 1993-­‐1994 1997-­‐1998 2002-­‐2003 21.6% 21.5% 2009-­‐2010 2011-­‐2012 Share of Tuolumne County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1982-­‐1983 $809,000,000 70.9% $332,000,000 29.1% $1,141,000,000 1987-­‐1988 $1,223,749,561 65.8% $637,371,037 34.2% $1,861,120,598 1993-­‐1994 $2,242,386,857 76.5% $688,843,265 23.5% $2,931,230,122 1997-­‐1998 $2,021,087,000 59.7% $1,365,894,000 40.3% $3,386,981,000 2002-­‐2003 $2,896,354,000 75.0% $967,792,000 25.0% $3,864,146,000 2009-­‐2010 $5,123,808,000 78.5% $1,404,395,000 21.5% $6,528,203,000 2011-­‐2012 $4,440,412,117 78.4% $1,225,106,797 21.6% $5,665,518,914 Data Sources: BOE County Survey Report Data, Tuolumne County Assessor’s Office, Data Quick. 64 Ventura County Share of Ventura County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 80% 70% 64.7% 61.4% 66.5% Non-­‐Residen\al % 67.3% 68.9% 75.4% 75.3% 60% 50% 38.6% 40% 35.3% 33.5% 32.7% 31.1% 30% 24.6% 24.7% 20% 10% 0% 1976-­‐1977 1982-­‐1983 1987-­‐1988 1993-­‐1994 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Ventura County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1976-­‐1977 $4,971,081,582 61.4% $3,118,788,686 38.6% $8,089,870,268 1982-­‐1983 $10,600,000,000 64.7% $5,787,000,000 35.3% $16,387,000,000 1987-­‐1988 $17,410,858,406 66.5% $8,786,270,447 33.5% $26,197,128,853 1993-­‐1994 $28,295,855,343 67.3% $13,769,383,210 32.7% $42,065,238,553 2002-­‐2003 $43,455,580,000 68.9% $19,651,517,000 31.1% $63,107,097,000 2009-­‐2010 $77,602,018,000 75.4% $25,313,134,000 24.6% $102,915,152,000 2011-­‐2012 $76,159,491,247 75.3% $24,991,991,811 24.7% $101,151,483,058 Data Sources: BOE County Survey Report Data, Ventura County Assessor’s Office, Data Quick. 65 Yolo County Share of Yolo County Property Tax Burden:
Residential vs. Non-Residential Property
Residen\al % 70% 61.1% 60% 50% 38.9% 40% 50.7% 49.3% Non-­‐Residen\al % 64.1% 57.7% 54.3% 53.6% 51.4% 48.6% 46.4% 45.7% 42.3% 35.9% 60.5% 39.5% 30% 20% 10% 0% -­‐10% 1970-­‐1971 1981-­‐1982 1987-­‐1988 1993-­‐1994 1997-­‐1998 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Yolo County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1970-­‐1971 $406,766,205 38.9% $639,150,887 61.1% $1,045,917,092 1981-­‐1982 $1,488,000,000 50.7% $1,445,000,000 49.3% $2,933,000,000 1987-­‐1988 $2,386,900,831 54.3% $2,005,885,203 45.7% $4,392,786,034 1993-­‐1994 $3,848,282,310 53.6% $3,325,847,175 46.4% $7,174,129,485 1997-­‐1998 $4,191,185,622 51.4% $3,960,511,191 48.6% $8,151,696,813 2002-­‐2003 $6,461,921,190 57.7% $4,732,303,468 42.3% $11,194,224,658 2009-­‐2010 $13,069,190,000 64.1% $7,332,308,000 35.9% $20,401,498,000 2011-­‐2012 $11,207,646,805 60.5% $7,314,625,403 39.5% $18,522,272,208 Data Sources: BOE County Survey Report Data, Yolo County Assessor’s Office, Data Quick. 66 Yuba County Share of Yuba County Property Tax Burden:
Residential vs. Non-Residential Property
65.5% 70% 62.3% 56.6% 60% 50% 40% Residen\al % 43.4% 34.5% Non-­‐Residen\al % 65.3% 64.2% 65.0% 55.3% 44.7% 37.7% 35.8% 34.7% 35.0% 30% 20% 10% 0% -­‐10% 1969-­‐1970 1976-­‐1977 1981-­‐1982 1986-­‐1987 2002-­‐2003 2009-­‐2010 2011-­‐2012 Share of Yuba County Property Tax Burden: Residential vs. Non-­‐Residential Property Roll Year Residential Residential % Non-­‐Residential Non-­‐Residential % Total 1969-­‐1970 $111,221,136 34.5% $210,711,911 65.5% $321,933,047 1976-­‐1977 $173,000,000 37.7% $286,000,000 62.3% $459,000,000 1981-­‐1982 $378,000,000 43.4% $492,000,000 56.6% $870,000,000 1986-­‐1987 $551,000,000 44.7% $681,000,000 55.3% $1,232,000,000 2002-­‐2003 $1,435,026,000 64.2% $799,951,000 35.8% $2,234,977,000 2009-­‐2010 $3,083,869,000 65.3% $1,635,620,000 34.7% $4,719,489,000 2011-­‐2012 $2,863,818,946 65.0% $1,544,627,015 35.0% $4,408,445,961 Data Sources: BOE County Survey Report Data, Yuba County Assessor’s Office, Data Quick. 67 68 

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