February 1, of the Superior Court of Los Angeles County, Central District;

Transcription

1 BURKE, WILLIAMS & SORENSEN, LLP 2280 Market Street - Suite 300 Riverside. California voice I 00 - fax Direct No.: Our File No.: F ahoyt@bwslaw.com February 1, 2010 VIA OVERNIGHT COURIER The Honorable Chief Justice Ronald M. George and Honorable Associate Justices CALIFORNIA SUPREME COURT 350 McAllister Street San Francisco, California Re: Petition for Review in City of Anaheim v. Honorable Carolyn B. Kuhl of the Superior Court of Los Angeles County, Central District; Second Appellate District Case No.: Supreme Court Case No.: S Dear Chief Justice George and Associate Justices: The League of California Cities ("League") submits this letter to urge this Court to grant the City of Anaheim's ("City") petition for review in this matter. This case involves the "pay first, litigate later" rule, a well-settled doctrine of judicial restraint requiring a taxpayer to pay a tax before suing to challenge the tax. The Court of Appeal's decision in this case seriously erodes the "pay first, litigate later" rule, and this erosion poses a grave danger to the ability of municipalities-already facing tax revenue shortfalls-to continue collecting the taxes that enable local government to function. The League's Interest The League is an association of 47 4 California cities dedicated to both protecting and restoring local control to cities so that they can better provide for the public health, safety, and welfare of their residents; and also to enhancing the quality of life for all Californians. The League is advised by its Legal Advocacy Committee, which is comprised of 24 city attorneys from all regions of the State. The Committee monitors litigation of concern to municipalities, and identifies those cases that are of statewideor nationwide-significance. The Committee has identified this case as being of such significance. Specifically, this case involves Transit Occupancy Taxes ("TOTs"), which are a significant source of revenue for municipalities throughout the State. For the Court's reference, the League has attached as Exhibit A to this letter a chart that lists RIV # v1 Los Angeles - Inland Empire - Menlo Park - Orange County - Palm Desert - Ventura County

2 BURKE. WILLIAMS & SORENSEN. LLP The Honorable Chief Justice Ronald M. George and Honorable Associate Justices February 1, 2010 Page 2 TOT revenues for California cities for years through Review Is Necessary To Secure Uniformity Of Decision On An Issue Of Crucial Significance To California's Municipalities Supreme Court review is necessary to secure uniformity of decision on a question of crucial significance to municipalities throughout the State: whether the "pay first, litigate later" rule applies even when a municipality has not expressly codified the rule in its ordinances. Refusing to follow the well-established "pay first, litigate later" rule, the Court of Appeal in this case held that a group of Online Travel Companies ("OTCs") could seek mandamus and declaratory relief in the superior court without first paying TOTs levied by the City. In a startling departure from precedent, the Court of Appeal ruled that the "pay first, litigate later" rule did not apply because (1) although the City's Municipal Code authorized a writ of mandamus action under Code of Civil Procedure to challenge a tax assessment, the City had not created a separate refund procedure with an express "pay first" provision; and (2) the City had not shown that the taxes sought to be collected from the OTCs constitute a "predictable income stream" upon which the City has come to rely. This reasoning, however, conflicts with the well-established "pay first, litigate later" rule, making Supreme Court review necessary to ensure uniformity of decision. Because under established precedent a city is not required to codify the "pay first, litigate later rule" in order for the rule to apply, the Court of Appeal's decision creates a split of authority necessitating this Court's review. The Court of Appeal held that a city must codify the "pay first, litigate later" rule for the rule to apply. This is a dangerous departure from precedent that necessitates this Court's review for two reasons. First, the Court of Appeal disregarded the fact that the City had created a mechanism to challenge tax assessments by authorizing a writ action under Code of Civil Procedure This lack of deference to a municipality's legislative determination is most troubling. 1 The chart can be found at CaliforniaCityFinance.com and was compiled using State Controller reports. RIV # v1

3 BURKE, WILLIAMS & SORENSEN, LLP The Honorable Chief Justice Ronald M. George and Honorable Associate Justices February 1, 2010 Page 3 Second, the Court of Appeal disregarded precedent holding that the "pay first, litigate later" rule precludes pre-payment litigation even when a municipality has not expressly codified the rule. See, e.g., Flying Dutchman Park v. City and County of San Francisco (2001) 93 Cai.App.4th 1129, 1139 (holding that the "pay first, litigate later" rule precluded a pre-payment challenge to a local parking occupancy tax assessment even though the rule was not codified in the assessment); and Writers Guild of America v. City of Los Angeles (2000) 77 Cai.App.4th 475, 483 (holding that the "pay first, litigate later" rule precluded a pre-payment challenge to a city business tax assessment even though the rule was not codified in the ordinance). Indeed, it is generally understood that the rule does not need to be codified to bar pre-payment litigation. Is it thus not surprising that of 29 cities in Orange County, only 3 have express "pay first" provisions in their TOT ordinances. See Chart attached as Exhibit B hereto. 2 In short, California courts have long recognized the importance of the general public policy supporting the "pay first and litigate later" rule even when the rule is not expressly codified in an ordinance. And California's cities have relied on this precedent. Because the Court of Appeal's decision departs from this precedent, review by this Court is necessary to ensure uniformity of decision on this crucial issue. Courts have never required a city to prove that the challenged tax is a reliable source of income as a threshold to application of the "pay first, litigate later" rule. Review is likewise necessary because the Court of Appeal's decision creates a dangerous new rule requiring a city to prove that the challenged tax is a reliable source of income as a threshold to application of the "pay first, litigate later" doctrine. Such a showing has never been required in order for the "pay first, litigate later" rule to apply. For good reason: "[M]oney is the lifeblood of modern government." Batt v. City and County of San Francisco (2007) 155 Cai.App.4th 65, 71. Taxes are the primary source of money for government, and as such "it is of the utmost importance to [governments] that the modes adopted to enforce the taxes levied should be interfered with as little as possible. Any delay in the proceedings of the officers, upon whom the duty is devolved of collecting the taxes, may derange the operations of government, and thereby cause serious detriment to the public." Dows v. City of Chicago (1870) 78 U.S. 108, The League prepared this Chart by accessing the various cities' Municipal Codes online, and reviewing the cities' Transit Occupancy Tax ordinances. RIV # v1

4 BURKE, WILLIAMS & SORENSEN, LLP The Honorable Chief Justice Ronald M. George and Honorable Associate Justices February 1, 2010 Page 4 After all, tax revenues fund important law enforcement, public safety and other services that citizens rely upon on a daily basis. In light of these serious public policy considerations, the courts have consistently restrained the exercise of their jurisdiction to only those cases where the taxpayer has already paid the disputed tax. Any narrowing of the scope of the "pay first, litigate later" doctrine, or expansion of the exceptions to such doctrine, would unnecessarily delay receipt of revenues and place a financial hardship upon cities that are already laboring under significant budget shortfalls. Conclusion The Court of Appeal's refusal to apply the "pay first, litigate later" rule in this case sets a dangerous precedent that will adversely affect the ability of California's cities to continue to efficiently operate the basic functions of local government. For this reason the League respectfully requests that the Supreme Court grant the City's Petition for Review and take this very important issue under consideration. Sincerely, BURKE, WILLIAMS & SORENSEN, LLP AEH:meh cc: See Attached Service List A RIV # v1

5 EXHIBIT "A" \

6 '///,'/,',/!//// lfl/l/,\'l/,'!l/!!l/ Transient Occupancy Tax Revenues - California Cities Source: California State Controller, Cities Annual Reports I TOTAL! 481,773,425 COUNT l I 380 tt II H II II f.ji II II """"""h"" Jlrlllfl'ftllll llt! fjjjjjjjjjjjjjjjjj II II II II fl rill fill flllllllllllfllllf ,558, l/l/,\'l!!!l/!!1! II II fill fill fl II II llllttllllllflrlrl """""""""... flflllrlllllff llfl """''""""" City County Alameda Alameda 207,499 Albany Alameda 11,950 Berkeley Alameda 1,763,421 Dublin Alameda 93,958 Emeryville Alameda 798,093 Fremont Alameda 714,124 Hayward Alameda 541,502 Livermore Alameda 309,291 Newark Alameda 797,583 Oakland Alameda 5,297,946 Piedmont Alameda Pleasanton Alameda 1,502,451 San Leandro Alameda 245,102 Union City Alameda 253,350 Amador Amador lone Amador 3,479 Jackson Amador 98,650 Plymouth Amador 37,814 Sutter Creek Amador 31,036 Biggs Butte Chico Butte 614,230 Gridley Butte Oroville Butte 107,343 Paradise Butte 50,657 Angels Calaveras 29,769 Colusa Colusa Williams Colusa 159,383 Antioch Contra Cos 236,166 Brentwood Contra Costa Clayton Contra Costa Concord Contra Cos 914, , ,447 11,067 5,805 1,901,575 2,699,436 90,051 88, , , , , , , , , , ,770 4,991,035 5,423,751 1,645,183 1,744, , , , ,242 2,714 3, , ,307 27,808 41,159 47,468 67, , , , ,807 49,644 63,010 33,864 40, , , , , ,719 1,042, , , , , , , , , ,439 8,036 2,418 1,913 1,900 I 1,312,852 2,312,918 2,636,840 2,804,193 2,891,707 3,122,327 3,529,945 2,773,877 2,618, , , , , , ,688 1,010, , , , ,826 1,187,673 1,096,926 1,259,731 1,259,355 2,120,893 2,533,779 2,723, ,206 1,130,605 1,317,131 1,583,597 1,676,917 3,341,086 4,339,932 2,175,301 1,798, ,499 1,059, ,122 1,232,966 1,265,698 1,366,840 1,929,173 1,481,528 1,214, , , , , ,919 1,057,617 1,509,518 1,219,692 1,322, ,130 1,061,103 1,322,288 1,569,024 1,454,493 1,828,888 2,557,585 1,972,695 2,012,627 5,348,554 6,159,369 7,211,607 8,367,048 9,090,645 10,771,754 12,388,889 10,262,733 10,564,802 1,852,275 2,150,779 2,495,118 2,860,563 3,220,465 3,623,523 3,977,561 2,973,145 2,765, , , ,546 73,272 79, ,548 81, , , , , , , , , , ,851 2,605 2,879 3,974 5,241 17,585 18,324 4,560 9,881 9,479 7,182 9,313 11, , , , ,272 16!), , , , ,317 43,917 59,330 49,343 53,777 51,899 35,806 55,537 41,478 63,802 72,305 51,557 67,204 78,812 78, ,155 67,213 62, , , , , , , ,018 1,046,933 3,946 1,141,104 19,567 1,259,748 26,615 1,323,044 24,756 1,315,195 27, , , , , , , , , ,174 47,342 50,619 52,066 53,135 53,481 94, , , ,254 38,644 67, , , , , ,564 2,993 4,938 5,837 6,052 5,235 5,534 5,536 3, , , , , , , , ,547 NR 288, , , , , , , , ,879 19,126 72,119 66,865 81,662 80, , , ,333 1,160,077 1,410,681 1,374,807 1,433,413 1,484,984 1,587,365 1,993,080 1,786._8g 630,747 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 1 of 13

7 City County Danville Contra Cos 37,139 El Cerrito Contra Cos 52,819 36,857 41,249 48,895 54,512 44,693 53,768 65,146 66,836 48,191 35,770 57,590 72,509 63,250 67,764 72,938 60,351 16,373 91,934 92, ,069 82,677 50,075 Hercules Contra Costa Lafayette Contra Cos 291,174 Martinez Contra Cos 114, , , , , , , , , , , , , , , , , , , , , , ,615 Moraga Oakley Contra Costa Contra Costa 6,067 Orinda Contra Costa Pinole Contra Cos 185, , , , , , , , , , , ,562 Pittsburg Contra Cos 65,323 51,187 64,692 81,473 80, , , , , , , ,655 Pleasant Hill Contra Cos 137, , , , , , , , , , , ,065 Richmond Contra Cos 309, , , , , , , , ,895 1,013, , ,556 San Pablo Contra Cos 9,576 7,182 8,581 7,474 10,058 14,619 14,848 16,634 21,540 19, , ,269 San Ramon Contra Cos 683, , , , ,280 1,078,068 1,330,724 1,692,732 1,778,473 2,266,625 1,859,629 1,595,508 Walnut Creek Contra Cos 746, , , ,119 1,039,304 1,234,883 1,378,142 1,395,311 1,880,350 1,666,640 1,307,163 1,143,014 Crescent City Del Norte 301,472 Placerville El Dorado 93,933 South Lake Tahoe El Dorado 4,478,435 Clovis Fresno 10,401 Coalinga Fresno 34,384 Firebaugh Fresno , , , ,469 4,459,972 4,512,333 8,197 9,397 31,649 32, , , , ,111 97, ,685 63,165 NR 4,791,078 3,975,053 4,011,955 3,975,366 8,827 8,525 12, ,426 30,824 23,160 31,007 34, , , , , , ,717 NR NR NR 182,870 5,000,520 5,110,967 8,452,087 5,240,310 6,122, ,278 92,746 91, , ,045 26,458 20,673 23,639 27,801 22, Fowler Fresno Fresno Fresno 5,644,879 5,596,795 5,852,785 5,714,575 2,883,243 3,347,801 3,521,419 3,651,360 3,447,271 3,732,638 3,859,513 5,015,881 Huron Fresno 0 7,815 5,500 4,237 2,053 1,315 4,545 3,134 2,135 1,446 1,750 1,750 Kennan Fresno Kingsburg Fresno 35,670 37,412 33,944 31,344 26,788 31,282 35,108 39,653 46,943 37,332 37,983 41,992 Mendota Fresno Orange Cove Fresno Parlier Fresno Reedley Fresno ,280 42,391 40,990 38,289 26,651 40,452 54,771 31,479 41,567 62,975 San Joaquin Fresno Sanger Fresno 33,757 Selma Fresno 37,432 Orland Glenn 29,886 Willows Glenn 133,517 Arcata Humboldt 392,761 Blue Lake Humboldt Eureka Humboldt 1,035,748 8,990 4,004 65,713 49,905 33,198 38, , , , ,938 1,107,360 1,082,455 4,263 3,149 6,269 6,365 67,949 82, , ,362 39,111 33,897 31,054 34, , , , , , , , ,031 1,109,026 1,065,006 1,107,121 1,192,538 8,161 5,897 7,190 4,498 6, , , , , ,987 47,813 43,202 45,043 48,180 50, , , , , , , , , , ,418 I 1,253,872 1,307,377 1,337,580 1,377,463 1,299,2391 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 2 of 13

8 City County Ferndale Humboldt 33,418 Fortuna Humboldt 33,967 Rio Dell Humboldt 12,504 Trinidad Humboldt 2,311 Brawley Imperial 74,088 30,449 40,635 81, ,997 5,858 4,150 7,301 8,533 70,115 75, ,774 27,377 30,188 31, , , , ,963 NR NR NR NR 7,150 8,716 7,826 7,756 66,300 71, , , ,715 54,828 75,609 84,431 72,87 183, , , , ,19S NR NR NR NR 8,869 7,696 12,428 15,241 17,646 20, , , , , ,231 Calexico Imperial 89,828 Calipatria Imperial El Centro Imperial 516, , , , , ,400 89, ,914 76,868 13,347 24,277 20,004 22, , , , , , , , , ,237 19,456 34,395 13,716 30,899 48, , , , , ,258 Holtville Imperial 1,420 Imperial Imperial 24,462 1,826 1, ,258 1,668 1,965 1,215 1,683 61,435 59,597 41,782 69,028 1,633 1,505 1,798 1,106 1,656 69,443 66,066 47,615 3,816 21,117 Westmorland Imperial 9,426 Bishop lnyo 579, , , , , , , , , ,255 1,046,734 1,072,239 Arvin Kern Bakersfield Kern 3,082,106 2,909,025 3,557,346 4,001,076 3,773,751 4,210,303 4,768,964 5,136,637 4,910,656 5,347,799 5,493,486 5,747,849 California City Kern 8,662 7,289 5,268 6,624 3,390 4,102 2,248 5,062 4,462 7,624 10,933 6,931 Delano Kern 99, , , , , , , , , , , ,085 Maricopa Kern 13,471 8,443 10,500 9,844 9,566 11,385 14,514 14,3561 NR 12,509 23,283 23,916 Mcfarland Kern 4,742 4,338 3,273 3,398 4,398 6, Ridgecrest Kern 606, , , , , , , , , , , ,758 Shafter Kern Taft Kern 32,079 26,302 19,331 32,378 27,309 22,047 28,041 35,045 43,644 55,730 52,404 47,077 Tehachapi Kern 115,242 Wasco Kern 16, , ,951 12,499 10, , , , ,682 13,042 12,574 14,944 11, , ,713 i61, , ,869 9,924 10,716 8,072 9,936 9,887 Avenal Kings 8,725 2,273 6, ,778 3,530 6,096 4,895 4,313 5,362 Corcoran Kings 25,289 18,677 22,137 20,921 24,788 30,817 21,529 19,551 27,742 27,382 30,491 31,044 Hanford Kings 122, , , , , , , , , , , ,033 Lemoore Kings 54,497 56,499 57,271 65,338 NR 118, , , , , , ,341 Clearlake Lake 80, , ,848 99, ,948 63, , , , , , ,351 Lakeport Lake 96, , , , , , , , , , , ,329 Susanville Lassen 224, , , , , ,363 NR NR 297, , , ,681 Agoura Hills Los Angele 208, , , , , , , , , , ,920 1,032,575 Alhambra Los Angele 219, , , , , , , , , , , ,051 Arcadia Los Angele 788, , , , ,868 1,083,283 1,179,214 1,441,304 1,672,169 2,157,475 1,699,962 1,845,619 Artesia Los Angelel 82,415 Avalon Los Angele 940,445 Azusa Los Angelel 166,238 Baldwin Park Los Angelel 201,837 Bell Los Angelel 99,978 96,660 73, ,695 1,085, , , , ,486 99,184 65, , , , ,006 1,372,635 1,519,088 1,587,575 1,700, , , , , , , , , , ,536 NR NR 103, , , , ,495 1,995,525 2,284,009 2,344,715 2,338,510 2,376, , , , , , , , , , ,530 NR NR 133, , ,915 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 3 of 13

9 City County Bell Gardens Los Angele 111,800 Bellflower Los Angele 357,792 Beverly Hills Los Angele 7,176,993 Bradbury Los Angeles Burbank Los Angele! 1,672,100 Calabasas Los Angele! 420,766 Carson Los Angele! 391,781 Cerritos Los Angele! 194,271 Claremont Los Angele! 388,519 Commerce Los Angeles Compton Los Angele 100,109 Covina Los Angele 368,669 Cudahy Los Angele 13,200 Culver City Los Angele 1,194,059 Diamond Bar Los Angele 185,724 Downey Los Angele! 577,412 Duarte Los Angele 91,729 El Monte Los Angele! 181,681 EI Segundo Los Angele! 1,782,087 Gardena Los Angele! 206,425 Glendale Los Angele! 542,365 Glendora Los AngeleE 56,274 Hawaiian Gardens Los Angeles Hawthorne Los Angele 558,193 Hermosa Beach Los Angele 226,545 Hidden Hills Los Angeles Huntington Park Los Angele 45,157 Industry Los Angele 280,498 Inglewood Los Angele! 1,288,275 Irwindale Los Angeles La Canada Flintrid Los Angele4 41,935 La Habra Heights Los Angeles La Mirada Los Angele 237,409 La Puente Los Angele4 0 La Verne Los Angeles Lakewood Los Angele 99,713 Lancaster Los Angele 789,285 Lawndale Los Angele 211,132 96,260 80, , ,642 6,605,621 6,928,435 1,600,071 1,861, , , , , , , , , ,946 82, , ,742 31,058 19,635 1,186,597 1,261, , , , ,294 84,916 60, , ,171 1,645,591 1,588, , , ,651 1,219,302 46,270 48, , , , ,067 43,854 38, , ,467 1,435,790 1,426, , ,511 10,279 32,748 77,420 68, , , , , , ,727 87,381 87, ,375 80, , , ,97 343, , , , , , , , ,837 8,478,345 11,518}94 12,458,406 13,085,774 14,764,965 17,419,187 17,823,533 14,652,693 14,801,017 2,046,027 2,058,602 2,216,774 2,452,189 2,537,452 2,799,703 3,068,339 2,892,688 3,416, , , , , , , , ,601 NR 417, , , , , , , , , , , , , , , , , , , , , , , , , , ,189 65,686 61,455 50, , , , , , , , , , , , , , , ,727 25,430 33,226 28,337 45,771 33,253 37,441 53,858 48,454 70,178 1,193,084 1,356,769 1,336,179 1,565,457 1;871,656 2,115,572 2,189,608 1,708,234 2,225, , , , , , , , , , , , , , , , , , , ,651 81,182 82,045 95, , , , ,692 59, , , , , , , , , ,030 1,775,105 1,433,402 1,895,829 2,099,374 2,744,672 2,474,749 3,111,759 ;!,848,812 2,866, , , , , , , , , ,298 1,281,391 1,357,163 1,518,468 1,634,352 1,711,153 1,838,478 2,240,029 2,329,104 1,999,051 63,113 49,050 48,757 43,901 56,144 57,986 50,824 65,650 66, , , , , , , , , , , , , , , , , ,165 1,054,272 34,686 36,810 36,259 34,112 36,166 36,456 39,192 33,612 21, , , , , , , , , ,534 1,437,955 1,400,425 2,041,191 1,748,160 2,115,173 2,253,483 2,403,726 1,921,564 1,835, , , , , , , , , ,366 41,441 37,447 37,171 44,520 50,215 49,303 66,742 78,810 79,209 56,279 68,334 65,628 58,864 60,291 45,186 30,794 26,481 28, , , , , ,557 1,022,549 1,107,312 1,042,739 1,092, , , , , , , , , ,339 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 4 of 13

10 City County Lomita Los Angele 114,532 Long Beach Los Angele! 5,488,101 Los Angeles Los Angele 66,219,758 Lynwood Los Angeles Malibu Los Angele! 506,621 Manhattan Beach Los Angei(3E 1,305,053 Maywood Los Angele! 30,357 Monrovia Los Angele 354,701 Montebello Los Angele 181,297 Monterey Park Los Angele 575,577 Norwalk Los Angele 513,126 Palmdale Los Angele 416,297 Palos Verdes Esta Los Angeles Paramount Los Angeles Pasadena Los Angele 3,723,725 Pica Rivera Los Angele 135,349 Pomona Los Angele! 501,517 Rancho Palos Ver Los Angele 4,672 Redondo Beach Los Angele 1,622,428 81, ,571 5,014,368 5,106,743 60,431,315 64,967, , ,409 1,202,521 1,252,143 33,155 24, , , , , , , , , , ,789 4,007,774 4,515, , , , ,508 6,461 20,874 1,697,290 1,680, ,065 88,914 72, ,010 69,050 94, , , ,792 6,557,478 8,319,902 7,320,249 8,351,021 9,142,682 10,060,988 6,667,920 9,842,905 10,355,930 72,098,802 75,544,602 85,337,189 92,049,864 99,233,994 Ullflflljt!.UIIII II rtu rill II II II II jjjjjjjjjj)jtjiiij 116,885,888 """"""""II 99,776, , , , , , , , , ,967 1,335,734 1,688,031 1,710,720 1,763,361 2,259,941 2,522,885 2,710,374 2,101,611 2,040,428 23,755 22,069 27,075 21,649 36,161 25,010 26,575 37,847 29, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,900 1,036,521 3,779,183 4,004,172 4,296,156 4,865,763 5,179,471 5,913,739 6,625,719 6,455,773 6,609, , , , , , , , , , ,318 1,038,783 1,140,575 1,199,906-1,255,453 1,346,915 1,445,052 1,407,136 1,348,864 7,643 8,325 4,459 5,687 6,440 5,200 8,576 9,627 15,508 1,712,033 1,942,839 2,087,602 2,178,203 2,326,147 2,416,348 2,640,988 2,227,543 2,257,526 Rolling Hills Los Angeles Rolling Hills EstatE Los Angeles Rosemead Los Angele 523,767 San Dimas Los Angele 227,500 San Fernando Los Angeles San Gabriel Los Angele 92,243 San Marino Los Angeles Santa Clarita Los Angele 372,116 Santa Fe Springs Los Angele! 74,354 Santa Monica Los Angele! 6,648,360 Sierra Madre Los Angeles Signal Hill Los Angele 141,575 South El Monte Los Angele 170,939 South Gate Los Angele 137,772 South Pasadena Los Angeles Temple City Los Angele 29,777 Torrance Los Angele 3,031,419 Vemon Los Angeles 626, , , ,343 97,958 59, , ,790 91,757 93,240 7,085,598 7,639,312 73,539 68, , , , ,371 32,496 31,594 3,160,669 3,204, , , , , , , , , , , , , , , , , , ,760 78,993 81,150 96,628 89,451 85,436 77,163 78,199 46,733 64,535 I 359, , , , , ,383 1,064,271 1,106,382 1,186, , , , , , , , , ,527 9,310,219 10,925,260 12,734,841 14,200,762 15,418,238 17,880,110 19,218,221 16,348,320 17,058,749 NR 167, , , , , , , , , , , , , , , , , , , , , , , , , , ,138 30,770 31,780 31,987 30,582 30,759 36,784 34,573 35,034 37,422 3,755,307 3,764,201 4,607,237 4,872,208 5,692,467 6,053,637 6,779,270 5,603,541 5,523,329 Walnut Los Angeles - SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 5 of 13

11 City County West Covina Los Angele 528,299 West Hollywood Los Angele 4,278,945 Westlake Village Los Angele 94,697 Whittier Los Angele 213,619 Chowchilla Madera 15,763 Madera Madera 164,671 Belvedere Marin Corte Madera Marin 315,089 Fairfax Marin Larkspur Marin 376,895 Mill Valley Marin 70,583 Novato Marin 149,477 Ross Marin San Anselmo Marin San Rafael Marin 985,443 Sausalito Marin 253,048 Tiburon Marin 136,744 Fort Bragg Mendocino 693,478 Point Arena Mendocino 17,316 Ukiah Mendocino 178,943 Willits Mendocino 146,651 Atwater Merced 36,208 Dos Palos Merced Gustine Merced 195 Livingston Merced 2,728 Los Banos Merced 67,992 Merced Merced 538,109 Alturas Modoc 77,333 Mammoth Lakes Mono 3,164,555 Canmel Monterey 2,624,441 Del Rey Oaks Monterey Gonzales Monterey 4,519 Greenfield Monterey 8,551 King City Monterey 176,398 Marina Monterey 368,569 Monterey Monterey 6,296,090 Pacific Grove Monterey 1,688,366 Salinas Monterey 874, , ,314 4,042,025 4,673, , , , ,045 20,168 15, , , , , , ,306 79,779 93, , , ,890 1,116, , , , , , ,302 38,798 45, , , , ,957 56,723 49, ,381 3,812 62,866 97, , ,342 81,373 94,173 3,323,861 2,791,050 2,714,639 2,830,663 3,179 3,355 9,176 8, , , , ,215 8,965,298 7,530,679 1,790,313 1,908, , , , , , , , , , , ,755 4,644,344 5,100,185 6,129,454 7,589,336 7,857,445 8,602,588 9,609,872 7,888,469 8,050, , , , , , , , , , , , , , , , , , ,858 23,587 21,059 23,017 32,646 34,646 34,966 40,474 66,738 69, , , , , , , , , , , , , , , , , , ,493 15,533 22,806 29,000 31,208 15, , , , , , , , , , , , , , , , , , , , , , , ,475 1,007,529 1,135, , ,359 1,138,967 1,159,223 1,402,128 1,567,245 1,695,604 1,847,408 1,840,532 1,395,321 1,331, , , , , , , , , , , , ,106 NR 289, , , , , , , , , ,719 1,173,069 1,241,763 1,350,266 1,288,293 38,263 43,208 44,901 46,241 41,129 53,134 70,520 57,648 53, , , , , , , , , , , , , , , , , , ,568 41,110 44,585 25,128 34,408 36,511 43,905 53,339 61,866 60, ,014 1,960 1,797 1,785 2,105 2,168 2,444 1,921 2, , ,938 96, , , , , , , , , , , , , , , ,192 96, ,233 96,985 91, , , ,663 82, ,924 3,837,689 3,785,777 4,063,739 4,245,645 4,457,024 4,973,182 5,497,810 6,056,254 7,666,430 2,742,978 3,237,180 3,526,499 3,550,094 3,603,680 3,941,834 3,911,774 3,637,874 3,417,902 3,099 3,199 3,100 2,459 3,040 3,862 2,844 2,492 1,921 9,586 7,193 14,688 15,594 14,260 16,942 18,115 15,060 15, , , , , , , , , , , , , , , ,023 1,052,816 1,004,519 1,011,204 7,835,784 10,808,412 11,807,797 12,644,321 12,949,701 14,371,849 14,581,991 12,877,048 12,524,632 2,108,656 2,392,361 2,462,425 2,547,122 2,587,506 2,996,384 2,986,690 2,877,117 2,896, , ,156 1,059,270 1,141,784 1,274,151 1,31,796 1,526,313 1,463,990 1,402,981 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 6 of 13.

12 City County Sand City Monterey Seaside Monterey 500, , , , ,674 1,443,703 1,416,086 1,682,457 1,764,839 2,176,345 1,865,414 1,801,890 Soledad Monterey 31,807 74,065 89, ,256 63,486 80,499 69,791 64,639 78,076 96,845 81,459 74,781 American Canyon Napa Calistoga Napa 849, ,145 1,054,657 1,225,209 1,348,367 1,637,792 1,898,515 2,124,820 2,278,257 2,333,335 2,390,340 2,311,823 Napa Napa 1,691,135 1,763,902 2,068,025 2,220,788 3,031,616 2,923,765 3,320,525 3,584,527 4,056,577 4,392,822 4,241,777 4,753,168 Saint Helena Napa 329, , , , , , ,880 1,020,972 1,162,394 1,192,005 1,059,234 1,112,471 Yountville Napa 551, , , , , , ,869 1,415,352 1,956,268 2,118,955 1,989,008 2,090,711 Grass Valley Nevada 87, , , , , , , , , , , ,450 Nevada City Nevada 181, , , , , , , , , , , ,930 Truckee Nevada 12, , , , , , , , ,567 1,029; ,556 Aliso Viejo Orange Anaheim Orange 28,745,344 32,131,842 33,366,377 36,512,466 44,702,905 44,991,850 44,766,711 45,155,457 46,182,993 58,111,852 57,779,605 56,198,637 Brea Orange 677, , , , , , ,107 1,029,781 1,124,100 1,250,919 1,155,413 1,154,289 Buena Park Orange 2,387,745 2,159,220 2,350,558 2,585,711 2,681,114 3,044,051 2,986,106 3,422,933 3,384,449 3,767,618 3,783,534 3,612,946 Costa Mesa Orange 2,361,166 2,285,494 2,434,782 2,640,750 2,977,748 3,466,942 3,846,151 4,428,271 4,118,044 4,118,044 3,490,623 3,799,682 Cypress Orange 448, , , , , , , ,283 1,016,971 1,101,631 1,034,246 1 '191,440 Dana Point Orange 3,242,403 3,659,639 3,645,546 4,136,218 4,402,213 5,037,999 5,189,163-6,079,016 5,944,818 6,320,340 7,348,708 8,146,048 Fountain Valley Orange 362, , , , , ,508, 623, , , , , ,603 Fullerton Orange 1,172,458 1,142,050 1,043,356 1,266,768 1,246,753 1,398,672 1,457,174 1,464,807 1,616,793 1,805,974 1,533,781 1,486,728 Garden Grove Orange I 1,173,938 1,341,352 1,360,045 1,295,716 1,481 '183 1,586,113 1,687,513 1,453,802 1,907,023 3,221,941 4,280,764 5,861,585 Huntington Beach Orange 948, ,016 1,280,492 1,039,045 1,105,541 1,295,i20 1,305,845 1,430,161 1,592,812 2,389,081 2,140,238 1,972,786 Irvine Orange 3,237,996 3,376,991 3,398,585 3,625,556 4,198,562 4,828,776 5,570,075 5,730,202 6,446,131 7,287,972 6,009,453 6,112,084 La Habra Orange La Palma Orange 98,675 78,771 93,386 99, , , , , , , , ,147 Laguna Beach Orange 1,471,723 1,502,305 1,869,134 2,053,288 2,375,237 2,644,813 2,902,155 3,025,061 3,385,407 3,783,350 3,619,060 3,694,379 Laguna Hills Orange 179, , , , , , , ,745 1,041, , ,935 Laguna Niguel Orange 18,641 9,200 34,410 32,735 2,207 4,610 12,219 10,240 12,360 16,932 25,270 34,286 Laguna Woods Orange 248, ,163 Lake Forest Orange 135, , , , , , , ,701 1,001,417 1,139, ,218 1,051,400 Los Alamitos Orange 35,146 31,875 32,048 38,306 34,433 23,624 31,653 41,358 46,621 72,423 64,574 47,367 Mission Viejo Orange 79,050 94, , , , , , , , , , ,734 Newport Beach Orange 5,016,507 4,790,610 5,468,416 5,993,990 6,322,052 7,053,397 7,668,332 7,497,964 8,653,541 8,784,057 7,690,655 8,055,266 Orange Orange 1,595,434 1,490,601 1,867,427 2,036,233 2,202,159 2,548,144 2,707,838 2,733,964 2,874,426 3,281,626 2,767,866 2,643,843! Placentia Orange 419, , , , , , , , , , , ,448 Rancho Santa Ma Orange San Clemente Orange 299, , , , , , , , , ,902 1,008, ,667 San Juan Capistra Orange 85,646 64,310 64,657 98,539 62,972 80,314 76, , , , , ,213 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 7 of 13

13 City County Santa An_a Orange 2,520,176 Seal Beach Orange 130,108 Stanton Orange 292,621 Tustin Orange 70,818 Villa Park Orange Westminster Orange 247,048 Yorba Linda Orange 130,670 Auburn Placer 19,036 Colfax Placer 6,595 Lincoln Loomis Placer Placer Rocklin Placer 65,060 Roseville Placer 273,876 Portola Plumas 7,681 Banning Riverside 58,702 Beaumont Riverside 20,537 Blythe Riverside 362,846 Calimesa Riverside 12,357 Canyon Lake Riverside 6,861 Cathedral City Riverside 1,158,730 Coachella Riverside Corona Riverside 327,593 Desert Hot Spring Riverside 469,259 Hemet Riverside 173,078 Indian Wells Riverside 1,817,573 Indio Riverside 572,867 La Quinta Riverside 1,786,713 Lake Elsinore Riverside 51,813 Moreno Valley Riverside 212,121 Murrieta Riverside Norco Riverside 13,133 Palm Desert Riverside 4,745,925 Palm Springs Riverside 7,095,586 Perris Riverside 8,635 Rancho Mirage Riverside 3,044,051 Riverside Riverside 843,477 I San Jacinto Riverside 7,164 ' Temecula Riverside 489,150 2,492,823 2,596, , , , ,350 81,810 87, , , , ,082 11,693 16,301 7,853 8,462 82, , , ,594 9,679 6,532 61,028 56,197 16,763 3, , ,713 13,292 13,466 5,536 8,489 1,090,839 1,065, , , , , , ,327 2,600,376 2,777, , ,704 2,037,221 2,225,332 61,234 81, , ,847 30,104 33,520 4,685,813 4,949,876 7,046,879 7,170,589 11,568 9,606 3,669,275 3,745, ,619 1,234,106 6,452 8, , , ,545,797 2,61 1,737 3,094,896 3,443,532 3,706,450 3,864,576 4,366,522 3,899,306 3,993, , , , , , , , , , , , , , , , , , ,959 96, , , , , , , , , , , , , , , , , , , , , , , , , , ,898 51, , , , , , , , ,602 8,660 11,586 4,548 9,845 8,618-9,254 10,675 10,324 11,035 8;845 55,870 44,640 43,343 12,568 14,600 13,576 16,853 16,575 14,513 18,271 17,554 18, , , , , , , , , , , , , , , ,679 1,117,828 1,088,104 1,197,619 7,622 9,584 11,177 9,926 13,417 13,148 11,498 14,700 15,405 72, , ,525 91, , , , , ,399 10,951 38,217 48,967 50,558 60,556 72,628 69,653 67, , , , , , , , , , ,859 11,724 9,872 14,601 11,058 11,015 11,238 10,691 11,504 5,586 7,545 7,548 8,518 3,776 3,171 10,895 5,648 8,033 10,649 1,098, , ,249 1,115,471 1,382,166 1,363,088 1,391,278 1,463,824 1,272, , , , , , , , , , , , , , , , , , , , , , , , , , , ,070 3,108,825 3,327,645 3,541,180 3,922,142 4,265,822 4,432,357 4,421,308 3,166,058 3,640, , , , , , , , ,110 1,017,759 2,533,622 2,675,957 3,071,751 3,236,275 3,547,705 4,198,000 4,249,753 3,967,003 4,036,290 82,735 77,386 80,396 87, , , , , , , , , , , , , , ,530 35,940 26,442 30,636 60,245 38,162 30,948 44,402 28,484 47,320 5,104,108 5,420,412 5,888,989 6,594,711 7,351,926 7,834,424 7,651,057 7,464,256 7,079,085 7,636,530 8,403,143 9,120,478 9,714,184 10,954,163 11,860,966 11,771,828 12,112,373 12,639,106 50,961 43,946 65,431 80,157 63,568 65,642 80,905 75,692 84,571 3,986,048 4,136,521 4,517,963 4,917,241 4,982,599 5,208,558 5,442,296 4,928,950 5,195,664 1,294,570 1,371,478 1,496,301 1,858,292 2,1 10,946 2,322,383 2,396,216 2,739,061 2,868,468 7,308 7,378 8,596 10,066 9,141 13,553 13,795 15,592 13, , , , ;981 1,012,582 1,206,095 1,345,539 1,424,167 1,551,1 13 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 8 of 13

14 City County Citrus Heights Sacramento Elk Grove Sacramento Folsom Sacramentc 3,932 Galt Sacramentc 46,340 Isleton Sacramentc 4,891 Rancho Cordova Sacramento Sacramento Sacramentc 8,147,945 Hollister San Benito 70,185 San Juan Bautista San Benito 23,485 Adelanto San Bemar 29,522 Apple Valley San Bemar 6,197 Barstow San Bemar 563,808 Big Bear Lake San Bemar 1,052,144 Chino San Bemar 114,817 Chino Hills San Bernardino Colton San Bemar 171,664 Fontana San Bemar 147,449 Grand Terrace San Bernardino Hesperia San Bemar 35,006 Highland San Bemar 24,834 Lama Lin.da San Bemar 897 Montclair San Bemar 34,766 Needles San Bemar 391,190 Ontario San Bernar 3,392,417 Rancho Cuc<, mon San Bernar 4,560 Redlands San Bernar 219,584 Rialto San Bemar 42,102 San Bernardino San Bemar 1,453,082 Twentynine Palms San Bemar 141,036 Upland San Bemar 70,144 Victorville San Bemar 367,167 Yucaipa San Bernardino Yucca Valley San Bemar 45,163 Carlsbad San Diego 3,077,595 Chula Vista San Diego 1,181,074 'Coronado San Diego 3,500,174 Del Mar San Diego 709,048 El Cajon San Diego 447,436 SOURCE: Coleman Advisory Services 64, ,041 34,008 64,661 2,559 3,080 8,411,992 8,628,062 64,012 69,865 43,069 51,733 28,379 32,778 6,914 6, , , ,202 1,155,365 96, , , , , ,770 40,649 43,210 22,239 24,564 4,801 11,438 14, , ,001 3,315,714 3,858,240 57, , , ,205 50, ,493 1,386,935 1,373, , ,329 49,390 49, , ,946 5,444 3,354 87,082 74,289 3,098,793 3,153,084 1,078,914 1,041,482 3,733,775 3,797, , , , , ,445 44,774 51,772 66,006 57,809 65, , , , , , , , , , ,431 49,680 56,662 39,504 99, , , , , ,190 6,134 2,793 1,462 NR NR NR 4,228 4,536 6,103 1,566,827 1,648,715 1,755,881 12,232,000 2,141,000 2,315,000 3,491,000 2,632,000 2,713,000 48,906 74,135 87,858 88, , ,391 NR NR NR 52,492 43,679 78,258 89, ,509 92, ,523 98,727 79,199 39,152 33,871 34,214 32,333 16,460 NR 26,040 30,1 13 NR 5,176 4,943 3,041 4,182 6,296 6,566 9,018 8,420 8,957 1,074,223 1,096,328 1,195,427 1,110,198 1,285,172 1,301,969 1,441,110 1,279,377 1,502, , ,535 1,100,119 1,335,178 1,419,625 1,581,670 1,859,325 1,877,510 1,878,229 86,694 "146, , , , , , , , , ,481 91, , , , , , , , , , , , , , , ,8551 I I 57,921 47,334 36,817 77,164 67, , , , , ,091 21,351 23,104 24,121 26,203 26,454 28,147 28,988 29,121 1,989 2,6331 5,852 5,738 7,477 8,442 8,864 8,808 19,887 13,606 16,854 13,638 18,713 15,975 13,417 20,568 24,684 NR NR 368, , , , ,487 NR 547,264 4,104,083 4,484,665 5,329,677 5,781,664 6,684,023 7,447,946 7,488,434 8,159,492 8,710, , , , , , , , , , , , , , , , , , , ,433 57,591 35, , , , , , ,464 1,399,204 1,427,027 1,733,919 1,679,472 1,892,975 1,954,536 2,272,819 2,439,186 2,531, , , , , , , , , ,025 63,720 65,872 72,324 75,388 81,337 77,545 66,937 98,019 96, , , , , , , ,329 2,831 2,898 4,405 4,882 5,841 13,832 14,737 15,679 16,729 62,606 72,073 70,009 76,118 83, , , , ,71 1 3,252,270 3,406,915 3,639,614 6,046,092 7,01 0,249 8,333,196 9,269,484 8,533,329 8,387,388 1,174,242 1,337,981 1,445,351 1,684,156 1,806,752 1,990,855 2,153,060 2,051,203 2,024,366 4;234,276 5,294,654 6,122,346 6,913,91 1 7,206,944 7,227,314 7,902,996 7,251,366 7,816, , ,213 1,023,01 1 1,203,457 1,333,041 1,495,715 1,512,696 1,341,924 1,409, , , , , , , ,082.. _ 943, ,829_ CaliforniaCityFinance.com page g of 13

15 City County Encinitas San Diego 339,831 Escondido San Diego 404,028 Imperial Beach San Diego 74,056 La Mesa San Diego 371,080 Lemon Grove San Diego 46,689 National City San Diego 546,951 Oceanside San Diego 457,264 Poway San Diego 33,651 San Diego San Diego 44,715,093 San Marcos San Diego 48,069 Santee San Diego 41,825 Solana Beach San Diego 166,800 Vista San Diego 182,865 San Francisco San Francis 72,032,370 Escalon San Joaqui 3,004 Lathrop San Joaquin Lodi San Joaqui 200,316 Manteca San Joaquir 169,982 Ripon San Joaquir 1,897 Stockton San Joaquir 1,148,623 Tracy San Joaqujr 217,823 Arroyo Grande San Luis 0 129,852 Atascadero San Luis 0 105,577 El Paso De Roble San Luis Ot 277,752 Grover City San Luis Ot 28,348 Morro Bay San Luis Ot 927,048 Pismo Beach San Luis O_t 2,042,211 San Luis Obispo San Luis ot 1,940,440 Atherton San Mateo 'Belmont San Mateo 273,931 Brisbane San Mateo Burlingame San Mateo 6,070,318 Colma San Mateo Daly City San Mateo 125,336 East Palo Alto San Mateo Foster City San Mateo 531,948 Half Moon Bay San Mateo 275,015 Hillsborough San Mateo 299, , , ,032 59,365 46, , ,276 44,081 42, , , , ,060 35,181 39,581 44,283,382 51,974,290 47,440 41,015 42,996 49, , , , ,215 76,244,677 86,481,347 3,133 2, , , , ,325 1,971 2,411 1,106,664 1,043, , , , , , , , ,536 35,215 39, , ,234 2,656,143 2,659,775 2,276,700 2,237, , ,124 6,529,936 7,115, , , , , , , , ,854 42, ,753 35, , ,660 43,770 56,850,981 37,553 54, , ,736 94,101,629 2, , ,568 2,511 1,1 20, , , , ,561 46, ,640 2,591,098 2,462, ,239 7,626, , , , , , , ,841 52,854 81, , ,238 25,773 19, , , , ,219 49,168 62,385 64,310,315 74,729,196 41,254 55,464 63,249 69, , , ; ,921 98,304,253 llrlllflllllrl "ll...,... 4,941 4,191 23, , , , ,031 2,258 2, , , , , , , , , , ,046 57,242 95,738 1,044,150 1,149,311 3,086,733 2,959,525 2,641,500 2,845, , ,501 8,770,050 10,318, , , , , , , ' , , , ,791 18, , ,930 73,543 85,088,639 63,649 74, , ,156 llllllflflflll"!l... 3,566 98, , ,598 2, , , , , , ,782 1,1 52,435 2,925,674 3,002, ,989 11,751, ,486 1,222, , ,720 1,1 65,324 1,254,679 1,126, , , ,783 1,141,134 1,076,144 1,119, , , , , , , , , , ,494 22,752 26,142 29,463 30,614 28, , ,825 1,019,628 1,039, , ,103 1,244,663 1,612,339 1,586,1 17 1,832,493 84,071 99, ,590 91, ,846 92,127,430 96,821, ,879,483 99,160,600!f'J'Jrr!!" ""' u lrlt'h u u , , , , ,948 83,825 91, ,251 99, , , , , , , , , , , ,760 llllllllfi,jiiirlf' flfi.ji flllllflllfl llflf,[flflflll"fl 156,313,328 jjjjjjjjjj{ijjjijj 189,263,566 """"""""" """"""""" 3,705 3,268 2,276 2,715 2, , , , , , , , , , , , , , , ,931 2,328 2,322 2,773 3,277 4,109 1,385,417 1,559,521 1,418,226 1,497,227 2,046, , , , , , , , , , , , , , ,526?82, , , ,618 1,040,692 1,123, , , , , ,669 1,465,660 1,587,362 1,797,420 1,758,443 1,714,8171 3,061,884 3,722,647 4,152,258 4,292,264 4,342,969 3,256,800 3,582,700 3,920,200 3,790,300 3,840,800 I 773, ,002 1,338,629 1,030, , , , ,097 7,782,840 13,228,708 13,817,516 7,698,028 6,679, , , , , ,334 1,500,705 1,612,692 1,690,001 1,045, , ,028 1,032,299 1,265,868 2,482,059 2,534,730 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 10 of 13

16 City County Menlo Park San Mateo 580,882 Millbrae San Mateo 2,106,574 Pacifica San Mateo 220, , ,839 2,167,957 2,283, , , ,399 1,009,865 1,122,763 1,302,971 1,378,685 1,535,003 1,632,606 1,165, ,178 2,561,757 3,029,936 3,578,980 4,192,640 4,092,825 4,467,074 4,456,256 2,670,938 2,137, , , , , , , ,257 NR NR Portola Valley San Mateo Redwood City San Mateo 1,071,953 San Bruno San Mateo 576,055 San Carlos San Mateo 88,601 San Mateo San Mateo 1,221,21 8 South San Francis San Mateo 3,325,518 1,059,340 1,046, , , , ,483 1,229,100 1,279,000 3,304,401 3,381,854 1,153,759 1,303,420 1,492,831 1,634,525 2,134,377 2,464,880 2,603,350 1,498,249 1,554, , ,286 1,099,41 1 1,058,517 1,242,088 1,382,709 1,599, , , , , , , ,628 1,005,432 1,138, , ,244 1,389,672 1,634,677 1,919,006 2,030,853 3,079,778 5,066,165 5,608,748 3,500,375 2,895,178 3,861,564 4,195,760 5,204,264 5,474,953 5,547,861 5,404,709 6,057,060 3,977,627 5,521,974 Woodside San Mateo Buellton Santa Barb 188,701 Carpinteria Santa Barb 396, , , , , , , , , , , , , , , , , , , ,057 1,030,635 1,005,739 1,039,100 Goleta Guadalupe Santa Barbara Santa Barbara 890,768 2,141,810 Lompoc Santa Barb 527,063 Santa Barbara Santa Barb 5,216,412 Santa Maria Santa Barb 941,753 Solvang Santa Barb 952,722 Campbell Santa Clara 348,036 Cupertino Santa Clara 642,082 Gilroy Santa Clara 288,103 Los Altos Santa Clara 9, , ,173 5,534,203 5,740,177 1,026,935 1,032, , , , , , , , ,089 4,497 3, , , , , , , , , ,050 6,445,357 6,662,365 7,428,651 7,845,572 8,685,055 9,392,028 11,098,988 11,805,225 11,837,281 1,031,277 1,180,020 1,298,652 1,339,755 1,486,895 1,611,241 1,805,934 1,800,186 1,800, ,127 1,253,734 1,429,022 1,345,329 1,339,748 1,513,221 1,627,965 1,649,995 1,678, , , , , ,467 1,224,447 1,573,876 1,053, , , , ,070 1,034,332 1,481,224 1,851,652 2,325,225 1,546,969 1,679, , , , , , , , , ,066 3,546 4,252 4,070 3,306 2, , ,861 Los Altos Hills Santa Clara Los Gatos Santa Clara 265,519 Milpitas Santa Clara 1,611,557 Monte Sereno Santa Clara Morgan Hill Santa Clara 154,497 Mountain View Santa Clara 1,102,000 Palo Alto Santa Clara 3,103,901 San Jose Santa Clara 7,220,225 Santa Clara Santa Clara 4,000,735 Saratoga Santa Clara 97,624 Sunnyvale Santa Clara 3,391,506 Capitola Santa Cruz 186,452 Santa Cruz Santa Cruz 1,778,975 Scotts Valley Santa Cruz 88,259 lwatsonville Santa Cruz 200,360 I Anderson Shasta 72, , ,973 1,598,010 1,796, , ,850 1 '129,461 1,131,979 3,109,082 3,300,538 7,799,375 8,834,074 4,776,193 5,224, , ,161 3,469,062. 3,483, , ,138 2,392,1 10 2,176,487 89,764 89, , ,029 76,891 90, , , ,890 1,012,640 1,025,000 1,215,700 1,286, , ,064 1,473,162 2,496,743 2,973,1 18 3,884,064 4,760,246 6,327,731 8,097,554 5,790,650 4,953,379 I 364, , , , ,834 1,089,891 1,369, , ,1941 1,247,271 1,500,898 1,741,755 2,266,959 2,565,645 3,777,952 4,688,032 2,873,871 2,367,384 3,642,547 4,279,003 5,106,686 5,846,345 6,550,660 8,293,234 9,358,949 6,614,769 5,332,720 9,766,877 11,636,647 14,536,083 17,552,122 18,203,295 20,681,308 27,320,275 17,066,120 14,620,697 5,710,354 7,142,881 8,41 5,067 10,286,623 10,377,561 11,456,384 14,821,317 11,253,395 7,889,562! 162, , , , , , , , ,639 3,91 1,639 5,011,073 6,092,326 7,273,406 7,566,346 6,993,063 10,735,481 6,320,197 5,094, , , , , , , , , ,539 2,227,849 2,570,636 2,71 0,994 2,716,397 3,174,694 3,541,396 3,900,905 3;131,378 3,007,257 91,049 98,068 98, , , , , , , , , , , , , , , , ,862 97, , , , , , , ,443 SOURCE: Coleman Advisory Services CaliforniaCityFinance.com page 11 of 13