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New data confirms continued shift of property tax burden to residential property

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 longterm 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 1970s, 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
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 1990s, 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.

Santa Clara
Santa Claras story is perhaps more dramatic. Again, the assessors 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 worlds 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.
San Francisco
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.

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.

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
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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 shiftfrom
32% of the tax roll, up to 40%, now currently 38% for houses with homeowners exemptionit 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 13they 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 share15%-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 wrongthey 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.
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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.

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.

County

Start Year-End Year

Alameda
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado
Fresno
Glenn
Humboldt
Imperial
Inyo
Kern
Kings
Lake
Lassen
Los Angeles

1973-1974 to 2011-2012
1975-1976 to 2011-2012
1983-1984 to 2011-2012
1983-1984 to 2011-2012
1974-1975 to 2011-2012
1973-1974 to 2011-2012
1969-1970 to 2011-2012
1984-1985 to 2011-2012
1971-1972 to 2011-2012
1981-1982 to 2011-2012
1971-1972 to 2009-2010
1975-1976 to 2011-2012
1975-1976 to 2011-2012
1976-1977 to 2011-2012
1973-1974 to 2011-2012
1976-1977 to 2011-2012
1972-1973 to 2011-2012
1973-1974 to 2011-2012
1974-1975 to 2012-2013

Start
Year %
Residen
tial
54.98%
53.61%
60.98%
62.26%
52.73%
16.86%
48.00%
57.51%
54.90%
53.21%
12.10%
31.68%
26.31%
25.51%
27.44%
22.49%
55.66%
30.02%
53.37%

End Year %
Residential

End Year
Minus
Start Year

Start Year
% NonResidential

End Year %
NonResidential

End Year
Minus Start
Year

73.20%
86.45%
76.08%
71.90%
89.32%
28.52%
74.80%
78.45%
86.38%
62.05%
34.33%
73.26%
46.13%
32.52%
37.02%
47.55%
74.24%
67.34%
69.85%

18.22%
32.84%
15.10%
9.64%
36.59%
11.66%
26.80%
20.94%
31.48%
8.84%
22.23%
41.58%
19.82%
7.01%
9.58%
25.06%
18.58%
37.32%
16.48%

45.02%
46.39%
39.02%
37.74%
47.27%
83.14%
52.00%
42.49%
45.10%
46.79%
87.90%
68.32%
73.69%
74.49%
72.56%
77.51%
44.34%
69.98%
46.63%

26.80%
13.55%
23.92%
28.10%
10.68%
71.48%
25.20%
21.55%
13.62%
37.95%
65.67%
26.74%
53.87%
67.48%
62.98%
52.45%
25.76%
32.66%
30.15%

-18.22%
-32.84%
-15.10%
-9.64%
-36.59%
-11.66%
-26.80%
-20.94%
-31.48%
-8.84%
-22.23%
-41.58%
-19.82%
-7.01%
-9.58%
-25.06%
-18.58%
-37.32%
-16.48%

Madera
Marin
Mariposa
Mendocino
Merced
Modoc
Mono
Monterey
Napa
Nevada
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San
Bernardino
San Diego
San
Francisco
San Joaquin
San Luis
Obispo
San Mateo
Santa
Barbara
Santa Clara
Santa Cruz
Shasta
Sierra
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Tehama
Trinity
Tulare
Tuolumne
Ventura
Yolo
Yuba

1974-1975 to 2011-2012
1971-1972 to 2011-2012
1973-1974 to 2009-2010
1970-1971 to 2011-2012
1971-1972 to 2011-2012
1982-1983 to 2011-2012
1975-1976 to 2011-2012
1972-1973 to 2011-2012
1971-1972 to 2011-2012
1975-1976 to 2011-2012
1977-1978 to 2011-2012
1976-1977 to 2011-2012
1973-1974 to 2011-2012
1968-1969 to 2011-2012
1971-1972 to 2011-2012
1972-1973 to 2011-2012

25.79%
81.10%
34.14%
36.65%
26.56%
37.00%
45.61%
50.66%
52.94%
64.45%
59.42%
51.84%
36.23%
54.97%
67.65%
21.60%

1975-1976 to 2011-2012

50.74%

1973-1974 to 2011-2012

72.63%

1974-1975 to 2012-2013

56.21%

1967-1968 to 2011-2012

34.79%

1969-1970 to 2011-2012

52.21%

1972-1973 to 2011-2012

64.81%

1971-1972 to 2011-2012

53.08%

1977-1978 to 2012-2013
1971-1972 to 2011-2012
1974-1975 to 2011-2012
1972-1973 to 2011-2012
1971-1972 to 2011-2012
1975-1976 to 2011-2012
1984-1985 to 2011-2012
1968-1969 to 2011-2012
1982-1983 to 2011-2012
1973-1974 to 2011-2012
1985-1986 to 2011-2012
1969-1970 to 2011-2012
1982-1983 to 2011-2012
1976-1977 to 2011-2012
1970-1971 to 2011-2012
1969-1970 to 2011-2012

49.78%
50.80%
30.25%
25.98%
26.74%
48.22%
66.30%
33.93%
33.25%
26.62%
39.52%
24.10%
70.90%
64.45%
38.89%
34.50%

52.40%
87.09%
88.28%
54.33%
50.99%
15.64%
83.78%
71.54%
57.70%
89.47%
73.56%
81.44%
79.46%
70.99%
72.60%
67.72%
68.89%
75.59%
67.70%
62.26%
76.12%
78.56%
73.29%
75.80%
81.94%
62.32%
61.76%
66.51%
66.82%
72.26%
57.83%
55.42%
60.80%
86.25%
55.44%
78.38%
75.29%
60.51%
64.96%

26.61%
5.99%
54.14%
17.68%
24.43%
-21.36%
38.17%
20.88%
4.76%
25.02%
14.14%
29.60%
43.23%
16.02%
4.95%
46.12%

74.21%
18.90%
65.86%
63.35%
73.44%
63.00%
54.39%
49.34%
47.06%
35.55%
40.58%
48.16%
63.77%
45.03%
32.35%
78.40%

18.15%

49.26%

2.96%

27.37%

11.49%

43.79%

27.47%

65.21%

23.91%

47.79%

13.75%

35.19%

20.21%

46.92%

26.02%
31.14%
32.07%
35.78%
39.77%
18.60%
5.96%
23.90%
22.17%
34.18%
46.73%
31.34%
7.48%
10.84%
21.62%
30.46%

50.22%
49.20%
69.75%
74.02%
73.26%
51.78%
33.70%
66.07%
66.75%
73.38%
60.48%
75.90%
29.10%
38.55%
61.11%
65.50%

47.60%
12.91%
11.72%
45.67%
49.01%
84.36%
16.22%
28.46%
42.30%
10.53%
26.44%
18.56%
20.54%
29.01%
27.40%
32.28%
31.11%
24.41%
32.30%
37.74%
23.88%
21.44%
26.71%
24.20%
18.06%
37.68%
38.24%
33.49%
33.18%
27.74%
42.17%
44.58%
39.20%
13.75%
44.56%
21.62%
24.71%
39.49%
35.04%

-26.61%
-5.99%
-54.14%
-17.68%
-24.43%
21.36%
-38.17%
-20.88%
-4.76%
-25.02%
-14.14%
-29.60%
-43.23%
-16.02%
-4.95%
-46.12%
-18.15%
-2.96%
-11.49%
-27.47%
-23.91%
-13.75%
-20.21%
-26.02%
-31.14%
-32.07%
-35.78%
-39.77%
-18.60%
-5.96%
-23.90%
-22.17%
-34.18%
-46.73%
-31.34%
-7.48%
-13.84%
-21.62%
-30.46%

Alameda County

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 Assessors Office, Data Quick.

Alpine County

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 Assessors Office, Data Quick.

Amador County

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 Assessors Office, Data Quick.

Butte County

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 Assessors Office, Data Quick.

Calaveras County

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 Assessors Office, Data Quick.

10

Colusa County

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 Assessors Office, Data Quick.

Contra Costa County

Share of Contra Costa County Property Tax Burden: Residential vs. Non-Residential Property
Roll Year

11

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 Assessors Office, Data Quick.

Del Norte County

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 Assessors Office, Data Quick.

12

El Dorado County

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 Assessors Office, Data Quick.

Fresno County

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

13

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 Assessors Office, Data Quick.

Glenn County

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 Assessors Office, Data Quick.

14

Humboldt County

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 Assessors Office, Data Quick.

Imperial County

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

15

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 Assessors Office, Data Quick.

Inyo County

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

$1,081,575,13
1

32.5%

$2,244,105,773

67.5%

$3,325,680,904

Data Sources: BOE County Survey Report Data, Inyo County Assessors Office, Data Quick.

Kern County
16

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 Assessors Office, Data Quick.

Kings County

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

17

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 Assessors Office, Data Quick.

Lake County

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 Assessors Office, Data Quick.

Lassen County

18

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 Assessors Office, Data Quick.

Los Angeles County

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

19

Data Sources: Los Angeles County Assessors Office.

Madera County

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 Assessors Office, Data Quick.

Marin County

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

20

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 Assessors Office, Data Quick.

Mariposa County

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 Assessors Office, Data Quick.

21

Mendocino County

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 Assessors Office, Data Quick.

Merced County

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

22

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 Assessors Office, Data Quick.

Modoc County

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 Assessors Office, Data Quick.

23

Mono County

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

$1,787,565,00
0

68.0%

$843,081,000

32.0%

$2,630,646,000

2009-2010

$3,190,171,00
0

54.5%

$2,663,918,000

45.5%

$5,854,089,000

2011-2012

$3,816,463,88
0

84.0%

$739,138,470

16.0%

$4,555,602,350

Data Sources: BOE County Survey Report Data, Mono County Assessors Office, Data Quick.

Monterey County

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

24

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 Assessors Office, Data Quick.

Napa County

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 Assessors Office, Data Quick.

25

Nevada County

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 Assessors Office, Data Quick.

Orange County

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

26

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 Assessors Office, Data Quick.
Placer County

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 Assessors Office, Data Quick.

Plumas County

27

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 Assessors Office, Data Quick.

Riverside County

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

28

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 Assessors Office, Data Quick.

Sacramento County

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 Assessors Office, Data Quick.

San Benito County

29

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 Assessors Office, Data Quick.

San Bernardino County

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 Assessors Office, Data Quick.
30

San Diego County

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 Assessors Office, Data Quick.

San Francisco County

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

31

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 Assessors Office, Data Quick.

San Joaquin County

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 Assessors Office, Data Quick.

32

San Luis Obispo County

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 Assessors Office, Data Quick.

San Mateo County

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

33

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 Assessors Office, Data Quick.

Santa Barbara County

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 Assessors Office, Data Quick.

34

Santa Clara County

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 Assessors Office, Data Quick.

Santa Cruz County

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

35

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 Assessors Office, Data Quick.

Shasta County

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 Assessors Office, Data Quick.

Sierra County

36

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 Assessors Office, Data Quick.

Siskiyou County

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

37

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 Assessors Office, Data Quick.

Solano County

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 Assessors Office, Data Quick.

Sonoma County

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

38

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 Assessors Office, Data Quick.

Stanislaus County

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 Assessors Office, Data Quick.

39

Sutter County

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

$1,667,077,73
5

49.3%

$1,715,066,814

50.7%

$3,382,144,549

2002-2003

$2,483,258,00
0

52.2%

$2,278,433,000

47.8%

$4,761,691,000

2007-2008

$4,494,416,12
4

58.8%

$3,143,697,176

41.2%

$7,638,113,300

2009-2010

$3,995,226,00
0

50.5%

$3,918,356,000

49.5%

$7,913,582,000

2011-2012

$3,856,517,87
7

55.0%

$3,102,300,046

45.0%

$6,958,817,923

Data Sources: BOE County Survey Report Data, Sutter County Assessors Office, Data Quick.

Tehama County

Share of Tehama County Property Tax Burden: Residential vs. Non-Residential Property
Roll Year

40

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 Assessors Office, Data Quick.

Trinity County

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 Assessors Office, Data Quick.

41

Tulare County

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 Assessors Office, Data Quick.

Tuolumne County

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

42

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 Assessors Office, Data Quick.

Ventura County

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 Assessors Office, Data Quick.

43

Yolo County

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 Assessors Office, Data Quick.

Yuba County

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

44

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 Assessors Office, Data Quick.

45