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					                                                      Property Taxes


Revenues
California property tax levies for fiscal year 2005-06 totaled $38.34 bil-
lion, an increase of 11.1 percent from the previous year’s total of
$34.52 billion. County-assessed property values increased $429 billion
during 2005-06 to reach $3.90 trillion for the 2006-07 tax year.
In May 2006, the Board set the values of state-assessed properties,
primarily privately owned public utilities and railroads, at $67.6 billion
for the 2006-07 roll. This was a $0.6 billion increase from 2005-06 val-
ues. State-assessed properties will produce an estimated $738 million in
local property tax revenues for the state’s 58 counties in 2006-07.
For detailed property tax information, please see the Appendix,
pages A-4 through A-22.




2005-06	 General	Property	Tax	Dollar

	            School	purposes		       $0.55
	            Counties		                0.17
	            Cities	                   0.10
	            Other	districts	          0.18




                                                                             19
            
                      Programs
                      Under its constitutional mandate, the Board oversees the assessment
                      practices of the state’s 58 county assessors, who are charged with estab-
                      lishing values for approximately 12 million properties each year. In
                      addition, the Board assesses the property of regulated railroads and
                      specified public utilities, and assesses and collects the private railroad
                      car tax and timber yield tax.
                      The divisions discussed in this section were reorganized effective
                      January 1, 2007. See organizational chart in the appendix.

                      General Property Taxes
                      County-assessed property values for the 2006-07 roll increased 12.3 per-
                      cent over the previous year. The gain was greater than last year’s
                      11.1 percent rise. Sharply increased home prices, record high home
                      sales, and gains in new construction combined to cause the growth.
                      The values were set as of January 1, 2006, so the slowdowns in residen-
                      tial real estate prices and sales that started in early 2006 had no impact
                      on values. Assessments have been strong the past two years in relation to
                      historical norms, as county-assessed property values increased an aver-
                      age of 7.9 percent per year over the past 10 years.
                      Proposition 13, passed by California voters in 1978, imposed a property
                      tax rate of one percent of the property’s full cash value, with limited
                      exceptions. In addition, it allows reappraisal of real property at cur-
                      rent fair market value only when there is a change in ownership or
                      upon completion of new construction. Otherwise, Proposition 13 limits
                      annual increases in the value of real property to the previous year’s
                      California Consumer Price Index for all items, up to a maximum of
                      two percent.

                      State-Assessed Properties
                      In accordance with Article XIII, section 19 of the California Constitu-
                      tion, the Board of Equalization assesses certain public utility and other
                      specified properties and allocates the assessed values among the coun-
                      ties where the properties are physically located. Each county taxes the
                      allocated value of state-assessed properties at the same rate as locally
                      assessed properties.
                      State-assessed properties include
                      • Pipelines, flumes, canals, ditches, and aqueducts lying within two
                        or more counties.
                      • Property (except franchises) owned or used by regulated railway,
                        telegraph, or telephone companies; railroad car companies operating
                        on railways in the state; and companies transmitting or selling gas or
                        electricity.

20   PROPERTY TAXES                                 STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT
 Private Railroad Car Tax
 Private railcar owners pay the private railroad car tax on railcars oper-
 ated in California. For 2006-07, the Board-adopted assessed value for
 private railroad cars totaled $608.7 million. The total assessed value
 reflects the application of a 65.64 percent assessment ratio as required
 by the Federal Railroad Revitalization and Regulatory Reform Act.
 The estimated private railroad car tax revenue for the state’s 2006-07
 General Fund is $6.67 million.
 Additional information on the private railroad car tax can be found in
 the Appendix on pages A-21 and A-22 and in the foldout chart inside
 the back cover of this report.

 Timber Yield Tax
 Timber owners pay the 2.9 percent timber yield tax based on the imme-
 diate harvest value of trees harvested for wood products. Revenues are
 returned to the counties where the timber was harvested. Calendar year
 2005 revenues totaled $15.65 million.
 Timber harvest volume increased slightly in 2005, to 1.73 billion board
 feet. The total value of the year’s harvest also increased to $547 million.
 The number of registered timber owners continued to decline. As of
 June 30, 2006, there were 1,989 active program registrants, compared
 with 2,007 timber owners registered at the end of June 2005. Thirty tim-
 ber owners paid approximately 85 percent of the tax collected in 2005.
 Additional information on the timber yield tax can be found in the
 Appendix on page A-20 and in the foldout chart inside the back cover
 of this report.



 Timber	Yield	Tax
 Annual	Revenue	and	Harvest	Volume

                           5                                                               40
                                                                            Volume
                                                                                           35
(billions	of	board	feet)




                           4                                                Revenue
                                                                                                (millions	of	dollars)




                                                                                           30
    Harvest		Volume




                           3                                                               25
                                                                                                      Revenue




                                                                                           20
                           2                                                               15
                                                                                           10
                           1
                                                                                           5
                           0                                                               0
                               95   96   97    98    99   00    01    02   03   04    05



 STATE BOARD OF EQUALIZATION                  2005-06 ANNUAL REPORT                                                     PROPERTY TAXES   		21
            
                      Operations
                      Assessment Policy and Standards Division
                      The Assessment Policy and Standards Division developed property tax
                      assessment policies and informational materials to guide county asses-
                      sors and local assessment appeals boards. The division provided tech-
                      nical expertise and guidance to assessors, the Legislature, and others
                      concerned with property tax assessment matters, and ensures that the
                      content of property tax forms is uniform throughout the state. Division
                      staff also maintained all property tax rate area maps in California.
                      In 2005-06, Assessment Policy and Standards Division staff provided the
                      following services to local governments and the public:
                      • Updated three sections of the Assessors’ Handbook to reflect cur-
                        rent, annually collected data: Residential Building Costs (AH 531),
                        Rural Building Costs (AH 534), and Equipment Index and Percent
                        Good Factors (AH 581).

                                                                       A crewman in the
                                                                       “round house” checks
                                                                       to see if he has a work
                                                                       assignment on either
                                                                       a passenger or freight
                                                                       train. Work was prized,
                                                                       but was irregular
                                                                       and often required
                                                                       nightshifts.




22   PROPERTY TAXES                               STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT
• Conducted extensive research to develop two new sections of the
  Assesors’ Handbook in the categories of Change in Ownership and
  New Construction.
• Conducted the rulemaking process to amend four Property Tax
  Rules: Rule 140, Welfare Exemption Requirements for Low-Income
  Housing Properties; Rule 140.1, Requirements for Managing
  General Partner of Limited Partnership for Welfare Exemption for
  Low-Income Housing Properties; Rule 140.2, Requirements for
  Supplemental Clearance Certificate for Limited Partnership for
  Welfare Exemption for Low-Income Housing Properties; and Rule
  143, Requirements for Irrevocable Dedication Clause and Dissolution
  Clause for Organizational Clearance Certificate for Welfare
  Exemption.
• Issued 74 advisory Letters to Assessors.
• Responded by telephone to more than 10,000 outside inquiries
  regarding property tax matters, prepared 86 written responses, and
  responded to 348 inquiries from users of the Board’s website. Also
  responded to approximately 200 inquiries pertaining to the forms
  approval process on a new Assessment Appeals Board form.
• Reviewed 5.5 million homeowners’ exemption claims, revealing
  nearly 29,000 duplicate claims and saving $2 million in state tax
  subvention payments to counties.
• Reviewed over 1,350 claims for organizational clearance certificates
  and 160 claims for supplemental clearance certificates associated with
  the welfare exemption.
• Reviewed approximately 3,000 periodic filings of organizations
  holding organizational clearance certificates to ensure continued
  qualification for the welfare exemption.
• Conducted 45 formal appraisal courses and workshops attended
  by more than 1,300 students. Also reviewed results of web-based,
  self-study training sessions which were taken by 236 individuals.
• Developed six web-based, self-study training sessions titled Assess-
  ment Appeals Board, Basic Agricultural, Open-Space Properties,
  Taxable Possessory Interests, Manufactured Homes and Parks, and
  Personal Property and Fixtures.
• Sent more than 12,100 questionnaires to legal entities, including
  corporations and partnerships, resulting in the reassessment of
  13,360 parcels owned by 346 legal entities.
• Continued to maintain maps of more than 9,950 revenue district
  boundaries that encompass 59,264 tax rate areas, helping to ensure
  the proper allocation of local tax revenue to counties, cities, and
  special tax districts.


STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT                        PROPERTY TAXES   		23
            
                      Valuation Division
                      The Valuation Division provided the elected Board members with value
                      indicators for state-assessed properties, described on page 20, and allo-
                      cated the Board-determined value of those properties to the counties
                      where the properties are located. The division also audited the finan-
                      cial records of utility and transportation companies for property tax
                      purposes and was responsible for the valuation of private railroad cars
                      located in California. Since 1977, their audits have resulted in adjusted
                      property tax assessments of more than $13.36 billion, yielding addi-
                      tional property tax revenue for local governments.

                      County Property Tax Division
                      The County Property Tax Division conducts periodic Assessment
                      Practices Surveys of each county assessor’s office and issues reports to
                      state and local officials.
                      In 2005-06, the Board issued survey reports for the counties of Calav-
                      eras, El Dorado, Lake, Lassen, Nevada, Plumas, San Diego, San Joaquin,
                      San Mateo, Sonoma, and Stanislaus. Copies of the reports are found in
                      the “Property Taxes” section of the Board’s website: www.boe.ca.gov.
                      The division also collects and administers the state’s timber yield tax,
                      described on page 21. Timber Tax Section staff gather data on timber
                      harvest sales and develop timber harvest value schedules for consider-
                      ation by the Board’s Timber Advisory Committee and approval by the
                      Board Members. They also register timber owners who harvest timber,
                      and collect the timber yield tax.

                      Appeals
                      Local assessment appeals boards hear and decide appeals of county-
                      assessed property values. The elected Members of the Board hear and
                      decide appeals of state-assessed property values, appeals filed under the
                      Timber Yield Tax and Private Railroad Car Tax Laws, appeals of welfare
                      exemption denials, and appeals made by local governments concern-
                      ing assessments of properties they own outside their boundaries. For
                      information regarding appeals filed with the Board in 2005-06, see
                      “Appeals,” on page 55.




24   PROPERTY TAXES                                 STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT
Court Decisions
Change	of	                     Relying on subdivision (c) of Revenue and Taxation Code section 61, the
Ownership	                     court found that because the ground lease at issue was for only 20 years,
Determination	                 the court found that the subsequent transfer of the underlying land
Applies	to	                    included a change in ownership and reassessment of the improvements
Improvements                   even though the lessee, and not the ground lessor, had constructed and
                               owned the improvements under the terms of the lease. Additionally,
                               the court reaffirmed that all three parts of the section 60 test must be
                               applied to a change in ownership analysis of a real property transfer.
                               Auerbach v. County of Los Angeles Assessment Appeals Board No. 1 (2006)
                               39 Cal.4th 153


Restricted	Access	             The Court of Appeal found that Property Tax Rule 139, Restricted Access
Rule	Invalid                   as Damage Eligible for Reassessment Relief Pursuant to Revenue and Taxation
                               Code, section 170, was invalid. This regulation provided relief to prop-
                               erty owners by defining damage to property, qualifying for disaster relief
                               under section 170, to include damage resulting from the restricted
                               access to that property. The regulation was held invalid because it was
                               inconsistent with the plain language of both Article XIII, Section 15 of
                               the California Constitution and subdivision (a)(2) of Revenue and Taxa-
                               tion Code section 170, as both of these provisions require that property
                               be physically damaged to qualify for relief.
                               Slocum v. State Board of Equalization (2005)
                               134 Cal.App.4th 969


Change	in	                     The Court of Appeal found that a change in ownership of real property
Ownership		                    held by a testamentary trust occurred under section 60 of the Revenue
Occurs	When		                  and Taxation Code when an income beneficiary of the trust died and
One	Income	                    was succeeded by another income beneficiary. The Court concluded that
Beneficiary		                  the beneficiary’s death caused a transfer of the property’s primary eco-
is	Succeeded		                 nomic value to the successor beneficiary, who acquired a present benefi-
by	Another                     cial interest in the property.
                               Reilly v. City And County Of San Francisco (2006)
                               142 Cal.App.4th 480




STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT                                        PROPERTY TAXES    		25
     Court Decisions (Continued)

     Overhead	Property	   The Court of Appeal found that overhead property allocated to a fixed-
     Becomes	Property		   price federal government contract as an indirect cost becomes the prop-
     of	Federal	          erty of the federal government and is therefore nontaxable. This decision
     Government           is consistent with the conclusion reached by the Court of Appeal in Hughes
                          Aircraft Company v. County of Orange (2002) 96 Cal.App.4th 540, a property
                          tax case which also addressed the passage of title of overhead property to
                          the federal government.
                          Northrop Grumman Corporation v. County of Los Angeles (2005)
                          134 Cal.App.4th 424


     Recorded	            The Court of Appeal found that the taxpayer’s application for reduc-
     Easements	           tion in the base year value of a property, relating to a utility easement,
     Are	Within	          under subdivision (b) of Revenue and Taxation Code section 51.5 was not
     an	Assessor’s	       filed within the four-year limitations period. The Court found that, as a
     Exercise	of	         recorded easement, a property owner and an assessor are charged with
     Judgment             constructive notice of the easement such that the assessor is presumed to
                          have accounted for the easement at the time the base year value of the
                          property was determined. Consequently, the court concluded that the
                          consideration of recorded easements is encompassed within an assessor’s
                          exercise of judgment as to value under subdivision (b) of section 51.5, as
                          such easements directly affect the fair market value of a property.
                          Kuperman v. Assessment Appeals Board No. 1 (2006)
                          137 Cal.App.4th 918




26      PROPERTY TAXES                                  STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT
Legislation
Condominium	                  With respect to the division of an existing residential structure into a
Conversions	                  condominium, prohibits the assessor from making specified actions until
                              after a subdivision final map or parcel map has been recorded.
                              Assembly Bill 14, Chapter 281, Statutes of 2005;
                              effective January 1, 2006


Disaster	Relief	              Allows persons whose homes were destroyed in specified governor-
Homeowners’	                  declared disasters to retain the homeowners’ exemption on their property
Exemption	                    while rebuilding.
                              Assembly Bill 18, Chapter 624, Statutes of 2005;
                              effective October 6, 2005


Commercial	Air	               Establishes a centralized system for commercial air carriers to file annual
Carriers—Centralized	         property statements with a designated “lead” county for certificated air-
Assessment	at	the	            craft as well as other personal property and real property fixtures located
County	Level	                 at airport locations. Additionally, specifies the assessment methodology
                              for valuing certificated aircraft to be used for the next six years.
                              Assembly Bill 964, Chapter 699, Statutes of 2005;
                              effective October 7, 2005


Solar	Energy		                Extends the exclusion for newly installed active solar energy systems
New	Construction	             through the 2008-09 fiscal year.
Exclusion                     Assembly Bill 1099, Chapter 193, Statutes of 2005;
                              effective September 6, 2005


Williamson	Act	               Requires a county assessor to review the valuation of land under a
Cancellation	                 Williamson Act contract prepared because a landowner requested
Valuations                    immediate cancellation of the open space contract, if the assessor
                              concludes that newly received information has a material effect on the
                              original valuation prepared.
                              Senate Bill 49, Chapter 245, Statutes of 2005;
                              effective September 22, 2005




STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT                                       PROPERTY TAXES    		27
     Legislation (Continued)

     Property	Tax		            Grandparent-Grandchild	Change	in	Ownership	Exclusion
     Omnibus	Bill	             Provides that a son-in-law or daughter-in-law of the grandparent that
                               is a stepparent to the grandchild need not be deceased in meeting a
                               condition that “all of the parents” of the grandchild, as defined, must
                               be deceased.
                               Confidentiality	of	Exclusion	Claim	Forms
                               Expressly provides that the claims filed by taxpayers for the parent-child
                               change in ownership exclusion and base year value transfers for seniors
                               and the disabled are not public documents and not subject to public
                               inspection.
                               Supplemental	Assessment	Exclusion	
                               Allows the exclusion from supplemental assessment for the completion
                               of new construction of properties to be offered for sale to be automati-
                               cally granted to single family residences located in residential subdivi-
                               sions, as specified.
                               Immediate	Termination	of	Exemptions	Upon	Sale
                               Immediately terminates a property tax exemption on a property
                               when sold if the new property owner is not otherwise eligible for an
                               exemption.
                               Mandatory	Audits—Exempt	Entities
                               Eliminates mandatory personal property audits of exempt entities.
                               Tax	Bills—Appeal	Right	Notification	
                               Allows the tax bill to serve as the notice of the taxpayer’s right to appeal
                               the assessment, so long as the tax bill itself contains the notice of the
                               taxpayer’s appeal rights.
                               Board	Roll	Preparation	
                               Adds state-assessed electrical generation facilities to the list of properties
                               assigned to a specific tax rate area, rather than the countywide tax rate
                               area, when preparing the Board Roll of State-Assessed Property.
                               Hearing	Officer	Decisions
                               Provides that in those counties where the hearing officer’s decisions on
                               assessment appeals constitutes the final decision of the county assess-
                               ment appeals board, the appeals board does not have to formally adopt
                               the officer’s decision.




28      PROPERTY TAXES                                        STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT
Legislation (Continued)

Private	Railroad		             Deletes obsolete references to a “declaration of intent to petition for
Car	Appeals                    reassessment” on a private railroad car assessment with the Board.
                               Senate Bill 555, Chapter 264, Statutes of 2005;
                               effective January 1, 2006


Registered	Domestic	           Excludes from the definition of change in ownership any transfer
Partners—Change	in	            of property between registered domestic partners.
Ownership	Exclusion            Senate Bill 565, Chapter 416, Statutes of 200;
                               effective September 29, 2005, but operative January 1, 2006




Regulations
                               The Board did not adopt or amend any property tax program
                               regulations in 2005-06.




STATE BOARD OF EQUALIZATION   2005-06 ANNUAL REPORT                                          PROPERTY TAXES   		29
                                                                                          Administration
                                                            TABLE 1—SUMMARY OF EXPENDITURES OF THE BOARD
                                                                  For the period July 1, 2004 to June 30, 2006
                                                                           (In thousands of dollars)
                                                                                                                                      Expenditures
                                                  Function                                                                 2004-05                   2005-06
                                                       1                                                                      2                         3
Personal Services .........................................................................................                $253,011                  $260,526

Operating Expenses and Equipment:
 General Expense .......................................................................................                      8,770                    12,404
 Printing ......................................................................................................              3,254                     1,465
 Communications ........................................................................................                      3,353                     3,541
 Postage .....................................................................................................                3,489                     2,528
 Insurance ..................................................................................................                   296                       341
 Travel—In-State ........................................................................................                     2,586                     3,062
 Travel—Out-of-State .................................................................................                        1,961                     2,336
 Training .....................................................................................................                 338                       404
 Facilities Operations ..................................................................................                    23,988                    39,349
 Utilities .......................................................................................................            1,012                     1,014
 Consulting and Professional Services:
   Interdepartmental ...................................................................................                     11,637                    12,148
   External .................................................................................................                 4,685                     4,916
 Consolidated Data Center .........................................................................                           9,561                    10,621
 Data Processing ........................................................................................                     3,735                     2,206
 Central Administrative Services .................................................................                            2,616                     2,393
 Equipment .................................................................................................                  3,067                       948
 Other Items of Expense .............................................................................                           125                       131

Totals, Operating Expenses and Equipment .................................................                                  $84,473                   $99,807

Totals, Expenditures .....................................................................................                 $337,484                  $360,333

   Reimbursements .......................................................................................                  -103,673                  -102,826
   Special Funds ............................................................................................               -39,811                   -47,144
   Federal Funds ...........................................................................................                     –                       -436

Net Expenditures (General Fund) .................................................................                          $194,000                  $209,927




                                                                                                                     A-1
                                                                                Administration
                                  TABLE 2—SUMMARY OF REVENUES FROM TAXES ADMINISTERED BY THE BOARD,
                                                   BY FISCAL YEAR, 1995-96 TO 2005-06
                                                         (In thousands of dollars)
                          Revenue source                                         1995-96                2000-01                        2004-05                         2005-06
                                      1                                             2                      3                              4                               5
 Local taxes on state-assessed propertiesa ..............                         $747,372                $672,561                        $715,600                       $733,150
 Private car taxes .....................................................             5,346                   6,339                           6,577                          6,950
 Fuel taxes and fees:
   Motor vehicle fuel taxes:b
      Gasoline tax .....................................................          2,459,261              2,700,248                       2,862,296                      2,871,962
      Jet fuel tax .......................................................            1,517                  2,726                           2,569                          3,118
           Subtotals ......................................................       2,460,778              2,702,975                       2,864,865                      2,875,079
       Diesel and use fuel taxesc ...............................                   366,409                 487,515                        531,700                        550,466
       Fees ................................................................            167                     270                            363                            341
           Subtotals ......................................................         366,576                487,785                         532,063                        550,806
           Fuel totals ....................................................       2,827,354              3,190,759                       3,396,928                      3,425,886
 Sales and use taxes and fees:d
   State taxese,h .......................................................        15,851,326             22,062,150                     26,180,129                      27,936,047
   State disaster relief taxf .......................................                   -10                      1                              0                               0
   Local revenue fund state sales tax ......................                      1,581,004              2,277,235                      2,635,571                       2,811,773
   Public safety fund sales tax .................................                 1,581,001              2,277,235                      2,635,803                       2,811,773
   Fiscal recovery fund sales taxg ............................                          –                      –                       1,187,425                       1,395,801
   City and county taxesh .........................................               3,161,328              4,558,083                      4,053,961                       4,199,969
   County transportation tax ....................................                   789,199              1,139,592                      1,312,438                       1,401,329
   Special district taxes ............................................            1,988,655              3,043,550                      3,469,334                       3,743,610
   Fees ....................................................................          1,227                    534                            425                             431
           Totals ...........................................................    24,953,730             35,358,377                     41,475,086                      44,300,734
 Alcoholic beverage taxes:d
   Taxes on beer and wine ......................................                    140,335                 150,630                        156,612                        157,627
   Taxes on distilled spirits ......................................                127,001                 137,821                        157,663                        160,654
           Totals ...........................................................       267,336                 288,451                        314,275                        318,282
 Cigarette and tobacco products taxes:d
   Cigarette tax ........................................................           170,543                 126,664                        119,056                        118,026
   Cigarette and tobacco products surtax ................                           461,878                 350,172                        330,887                        334,713
   Breast cancer research cigarette stamp tax ........                               34,115                  30,722                         28,840                         28,161
   Children and families first cigarette stamp taxi .....                                –                  650,068                        609,503                        611,031
   Cigarette and tobacco products licensing feej ......                                  –                       –                           2,938                          1,859
           Totals ...........................................................       666,536              1,157,626                       1,091,224                      1,093,789
 Insurance taxes .......................................................          1,077,032              1,354,047                       1,973,696                      2,001,281
 Electrical Energy Tax ..............................................                42,207                  47,931                          64,427                         51,638
                                  k
 Natural Gas Surcharge ..........................................                          –                 30,511                        301,376                        346,172
 Emergency Telephone Users' Surcharge ................                               74,107                 121,640                        128,463                        130,911
 Timber Yield Tax .....................................................              28,430                  25,575                          14,267                         16,145
 Hazardous substances taxes and other
   environmental feesl .............................................                274,000                 346,267                        471,177                        559,835

           Grand totals .................................................       $30,963,450r          $42,600,085r                    $49,953,096                    $52,984,773

a. Revenues shown represent those actually received during the indicated fiscal year. Local taxes extended on the state-assessed properties include ad valorem special assessments
   collected by city and county officials.
b. Based on business done during the fiscal year, i.e., tax on gasoline distributed. Includes tax, interest, and penalties; refunds have not been deducted.
c. Effective July 1, 1995, diesel fuel is taxed under the Diesel Fuel Tax Law. Included are revenues collected under the International Fuel Tax Agreement (IFTA) implemented on
   January 1, 1996.
d. Revenues received during the fiscal year from self-assessments and on tax deficiencies, interest and penalties assessed by the Board, and fees collected for the issuance of permits
   or their reinstatement. Refund claims certified to the Controller by the Board or credited against subsequent tax liabilities during the fiscal year are deducted.
e. Effective July 15, 1991, the state sales tax rate was increased to 5 1/2 percent from 4 3/4 percent. Effective July 1, 1993, the state sales tax rate was lowered to 5 percent. Effective
   January 1, 2001, the state sales tax rate decreased to 4 3/4 percent from 5 percent. Effective January 1, 2002, the state sales tax rate was increased to 5 percent from 4 3/4 percent.
f. This special 1/4 percent sales tax was in effect from December 1, 1989, through December 31, 1990, to provide relief for damage from the Loma Prieta earthquake.
g. This special 1/4 percent tax became effective July 1, 2004.
h. Effective July 1, 2004, this tax was lowered from 1 percent to 3/4 percent.
i. This tax became effective January 1, 1999, to raise funds for early childhood development programs.
j. This tax became effective January 1, 2004.
k. This tax became effective January 1, 2001.
l. Revenues were first received under these programs in 1981-82 for hazardous waste.
r. Revised. The totals were revised to include insurance tax revenues that were formerly shown in a footnote.
NOTE: Large increases in revenues may be attributable to higher tax rates. Details on rate changes for the business taxes listed above are presented in the following pages of the
  appendix in the historical table for each tax program.




                                                                                               A-2
                                                                                       Administration
                  TABLE 3A—SUMMARY OF TOTAL COSTS OF PERFORMING BOARD FUNCTIONS, 2004-05 and 2005-06
                                               (In thousands of dollars)
                                                                                               Board                   Non-Board
                                                                                            Expendituresa             Expendituresb                            Total Costs
                                   Program                                             2004-05        2005-06     2004-05         2005-06             2004-05              2005-06
                                        1                                                 2              3           4               5                   6                    7
 County Assessment Standards .....................................                       $7,804         $8,423      $424             $483              $8,228                $8,906
 State-Assessed Propertyc .............................................                   7,026          7,052        371             404               7,397                 7,456
 Timber Tax ....................................................................          1,940          1,787          –               –               1,940                 1,787
 Sales and Use Tax ........................................................             267,609        281,856     13,740          14,936             281,349               296,792
 Hazardous Substances Tax ..........................................                      3,073          3,368          –               –               3,073                 3,368
 Alcoholic Beverage Tax ................................................                  1,608          1,562        128              83               1,736                 1,645
 Tire Recycling Fee ........................................................                610            972          –               –                  610                  972
 Cigarette and Tobacco Products Tax ............................                          9,624         14,922        258             791               9,882                15,713
 Cigarette and Tobacco Products Licensing Program ....                                    7,114          8,511          –               –               7,114                 8,511
 Transportation Fund Tax Programd ..............................                         19,290         18,901          –               –              19,290                18,901
 NAFTAe ........................................................................              –            422          –               –                    –                  422
 Occupational Lead Poisoning Prevention Fee ..............                                  637            602          –               –                  637                  602
 Integrated Waste Management .....................................                          271            325          –               –                  271                  325
 Underground Storage Tank Fee ....................................                        2,211          2,149          –               –               2,211                 2,149
 Oil Spill Prevention ........................................................              253            225          –               –                  253                  225
 Energy Resources Surcharge .......................................                         262            222          –               –                  262                  222
 Annual Water Rights Feed ............................................                      358            400          –               –                  358                  400
 Childhood Lead Poisoning Prevention Fee ...................                                331            467          –               –                  331                  467
 Marine Invasive Species Fee ........................................                       321            369          –               –                  321                  369
 Emergency Telephone Users Surcharge ......................                                 588            569          –               –                  588                  569
 E-Waste Recycling Feef ................................................                  3,095          3,817          –               –               3,095                 3,817
 Insurance Tax ...............................................................              258            218         21              12                  279                  230
 Natural Gas Surcharge .................................................                    317            361          –               –                  317                  361
 Appeals from Other Governmental Programs ...............                                 2,148          2,193         96             110               2,244                 2,303
 Administration and Support:
   Distributed to Other Programsg .................................                     (33,399)       (33,495)         –               –             (33,399)              (33,495)
   Non-Board Programs (Reimbursable) .......................                                736            640          –               –                 736                   640
 Totals ............................................................................   $337,484       $360,333    $15,038         $16,819            $352,522              $377,152
    Reimbursements .......................................................             -103,673       -102,826          –               –            -103,673              -102,826
    Special Funds ............................................................          -39,811        -47,144          –               –             -39,811               -47,144
    Federal Fundse .........................................................                  –           -436          –               –                   –                  -436
 Net Totals, Programs ....................................................             $194,000       $209,927    $15,038         $16,819            $209,038              $226,746

a. Format conforms to Program Budget presentation.
b. Includes a portion of the cost of operating central agencies that perform services for the Board; such as offices of the Attorney General, the State Controller, and the State Personnel
   Board.
c. Includes the cost of assessing and collecting the private car tax.
d. Includes Motor Vehicle Fuel License Tax and Diesel and Use Fuel Tax programs. Does not include the cost of administering gasoline tax refunds or collecting delinquent gasoline
   taxes which are functions of the Controller.
e. North American Free Trade Agreement. This program went into effect October 1, 2005, and is funded with federal monies.
f. This fee became effective January 1, 2005.
g. These administrative costs are already allocated to the above tax programs.




                                                                                                    A-3
                                                                             Administration
                 TABLE 3B—REVENUES AND RATIOS OF BOARD EXPENDITURES AND TOTAL COSTS TO REVENUES
                              FROM ASSESSMENTS MADE BY THE BOARD, 2004-05 and 2005-06
                                                                                                            Ratio of Board expenditures       Ratio of total costs
                                                                              Revenues                              to revenues                  to revenues
                                                                           (In thousands)                            (In percent)                (In percent)
                            Taxa                                     2004-05            2005-06              2004-05           2005-06     2004-05          2005-06
                               1                                        2                  3                    4                 5           6                7
 Taxes on state-assessed property ................                    $722,177           $740,100               .97                  .95     1.02                1.01
 Timber tax .....................................................        14,267             16,145            13.60               11.07     13.60              11.07
 Sales and use tax ..........................................        41,475,086         44,300,734              .65                  .64      .68                 .67
 Alcoholic beverage tax ..................................              314,275            318,282              .51                  .49      .55                 .52
 Cigarette tax ..................................................     1,091,224          1,093,789             1.53                 2.14     1.56                2.21
 Motor vehicle fuel taxes b ..............................            3,396,928          3,425,886              .57                  .56      .57                 .56
 Insurance tax ................................................       1,973,696          2,001,281              .01                  .01      .01                 .01
 Energy resources surcharge .........................                    64,427             51,638              .41                  .43      .41                 .43
 Natural gas surcharge ...................................              301,376            346,172              .11                  .10      .11                 .10
 Emergency telephone users' surcharge ........                          128,463            130,911              .46                  .43      .46                 .43
 Hazardous substance taxes and other
   environmental fees .....................................            471,177              559,835             2.37               2.27      2.37                2.27
       Totals and ratios ....................................       $49,953,096        $52,984,773               .65                .66       .68                    .69

a. Format conforms to Program Budget presentation.
b. Gasoline tax refunds have not been deducted from collections and the cost of making them is not included in expenditures.




                                                                                            A-3
                                                                           Property Taxes
                               TABLE 4—SUMMARY OF ASSESSED VALUES OF PROPERTY SUBJECT TO LOCAL GENERAL
                                         PROPERTY TAXESa AND AVERAGE TAX RATES, 1996-97 to 2006-07
                                                    (Assessed values in millions of dollars)
         Assessment agency
         and type of property                      1996-97    1997-98   1998-99   1999-00    2000-01     2001-02       2002-03      2003-04       2004-05      2005-06        2006-07
                       1                              2          3         4         5          6           7             8            9            10           11             12
County assessors:
 Land ..........................................     716,943 735,946 768,580 830,095 904,036 994,710 1,072,388 1,170,558 1,294,831 1,473,748 1,695,760
 Improvements ...........................          1,053,047 1,082,105 1,135,076 1,212,981 1,310,982 1,424,744 1,535,860 1,643,503 1,770,270 1,944,026 2,150,803
   Totals ......................................   1,769,990 1,818,051 1,903,657 2,043,076 2,215,018 2,419,454 2,608,247 2,814,060 3,065,101 3,417,773 3,846,564
 Tangible personal property .......                 110,217   118,012   127,954   131,833    140,194      153,380       153,774      152,468       148,213      149,221        159,426
   Gross tangible property totals .                1,880,207 1,936,063 2,031,611 2,174,909 2,355,212 2,572,834 2,762,021 2,966,528 3,213,314 3,566,994 4,005,990
Exemptions:
 Homeowners' exemption ..........                    35,631    35,903    35,996    36,199     36,396        36,764       37,116        37,660       37,958        38,164        38,235
                     b
 All other exemptions ...............                49,637    54,016    56,561    58,904     62,875        66,022       71,194        77,943       85,279        91,747       101,881
                                       c
Net tangible property totals:
                                 b
 Net of "all other exemptions" ...                 1,830,571 1,882,047 1,975,050 2,116,004 2,292,338 2,506,813 2,690,827 2,888,585 3,128,035 3,475,247 3,904,109
 Net of all exemptions ................            1,794,940 1,846,144 1,939,054 2,079,805 2,255,941 2,470,049 2,653,711 2,850,925 3,090,077 3,437,083 3,865,874

State Board of Equalization:
 Land ..........................................      8,068     7,957     7,864     7,782      7,819         7,882        7,841         9,167        9,474         9,439         9,393
 Improvements ...........................            55,365    53,980    46,571    54,585     39,938        40,383       41,618        47,369       42,057        43,155        44,605
   Totals ......................................     63,433    61,938    54,435    62,367     47,757        48,264       49,459        56,536       51,531        52,595        53,998
 Tangible personal property .......                   3,322     6,716    14,790     6,044     15,276        15,079       15,715        12,710       14,061        14,359        13,599
   Gross tangible property totals .                  66,755    68,653    69,225    68,411     63,033        63,343       65,174        69,246       65,592        66,954        67,597
Totals all property:
 Land ..........................................     725,011 743,904 776,445 837,876 911,855 1,002,592 1,080,229 1,179,724 1,304,305 1,483,187 1,705,153
 Improvements ...........................          1,108,412 1,136,085 1,181,647 1,267,566 1,350,920 1,465,127 1,577,477 1,690,872 1,812,327 1,987,181 2,195,408
   Totals ......................................   1,833,423 1,879,989 1,958,092 2,105,443 2,262,775 2,467,718 2,657,707 2,870,596 3,116,632 3,470,368 3,900,562
 Tangible personal property .......                  113,539 124,728 142,744 137,877 155,471 168,459 169,488 165,177 162,274 163,580 173,025
   Gross tangible property totals .                1,946,962 2,004,716 2,100,836 2,243,320 2,418,245 2,636,177 2,827,195 3,035,774 3,278,906 3,633,948 4,073,587
                                       c
Net tangible property totals:
                                 b
 Net of "all other exemptions" ...                 1,897,326 1,950,701 2,044,275 2,184,416 2,355,370 2,570,156 2,756,001 2,957,830 3,193,627 3,542,201 3,971,706
 Net of all exemptions ................            1,861,695 1,914,798 2,008,279 2,148,216 2,318,974 2,533,392 2,718,886 2,920,170 3,155,669 3,504,037 3,933,470
                           d
Property tax levies (in millions) .                 $19,735   $20,459   $21,416   $22,890    $24,767      $27,163       $29,351      $31,812       $34,521      $38,341               –
Statewide average tax rates
(per $100 assessed valuation) ...                    $1.063    $1.067    $1.069    $1.067     $1.070        $1.075       $1.082        $1.091       $1.095        $1.098              –
                           e
Property tax relief (in millions) ..                   $451      $450      $449      $516         $761        $634         $649          $658         $665          $668              –

a. Excludes assessments of railroad cars for application of the state's private railroad car tax (see Tables 17A and 17B) or assessments of motor vehicles for application of the "vehicle
   license fee", an ad valorem excise tax administered by the Department of Motor Vehicles and exacted from owners of motor vehicles in lieu of general property tax.
b. "All other exemptions" include those for veterans, churches, religious properties, colleges, schools below college grade, hospitals, and charitable properties.
c. Tax rates are set on assessed values which include the homeowners' exemption and exclude "all other exemptions" from the gross. Taxes are actually levied on values "net of all
   exemptions" and the state reimburses local governments for all of the tax loss attributable to the homeowners' exemption.
d. Property tax relief payments by the state to local governments, sometimes viewed as state payments of property taxes, are excluded.
e. Includes state payments to local governments for all reimbursable exemptions, plus senior citizens' tax assistance. During 2005-06 the state allocated the following amounts to local
   governments to cover these: homeowners', $433,864,000; open-space lands, $38,676,000; and senior citizens total, $195,905,000 (property tax assistance, $50,880,000 and renters'
   relief, $145,025,000). These amounts total $668,445,000.

NOTE: Detail may not compute to total due to rounding.




                                                                                            A-4
                                                                       Property Taxes
               TABLE 5—ASSESSED VALUE OF STATE- AND COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL
                           PROPERTY TAXES, INCLUSIVE OF THE HOMEOWNERS' EXEMPTIONa,
                                  BY CLASS OF PROPERTY AND BY COUNTY, 2006-07
                                              (In thousands of dollars)
                                                                                             Personal                                                     Percent change
                   County                                 Land        Improvements           Propertyb          Exemptions              Net total          year to year
                       1                                   2               3                    4                    5                     6                     7
 Alameda .....................................         $56,152,080     $120,129,649          $9,098,160          $4,312,368            $181,067,521              9.5
 Alpine .........................................          237,157          393,918               9,419                 621                 639,874              9.4
 Amador ......................................           1,542,047        2,544,074             154,776              88,029               4,152,868             12.7
 Butte ..........................................        5,764,513       10,714,296             825,059             556,953              16,746,914             11.4
 Calaveras ...................................           2,097,874        4,254,084             130,653              50,411               6,432,200             16.9
 Colusa ........................................         1,003,393        1,282,332             142,166              26,553               2,401,338             12.5
 Contra Costa ..............................            59,641,812       86,212,140           3,510,554           2,845,728             146,518,778             11.7
 Del Norte ....................................            573,310          914,442              85,371              67,615               1,505,509             10.2
 El Dorado ...................................           8,279,068       16,508,482             652,768             372,298              25,068,020             13.6
 Fresno ........................................        15,432,305       38,545,894           3,251,856           1,775,883              55,454,171             13.5
 Glenn .........................................           886,683        1,113,560             223,875              32,363               2,191,756              9.7
 Humboldt ...................................            3,387,697        5,768,467             588,647             323,629               9,421,182              9.5
 Imperial ......................................         2,997,772        5,017,428             881,343             208,113               8,688,431              9.2
 Inyo ............................................       2,098,171        1,173,791             102,011              40,693               3,333,281              8.7
 Kern ...........................................       28,690,352       41,273,755           2,533,678           1,324,511              71,173,274             21.6
 Kings ..........................................        1,928,442        4,900,205             471,493             192,846               7,107,294             10.7
 Lake ...........................................        2,283,518        3,735,391             186,288             148,432               6,056,765             14.5
 Lassen .......................................            692,628        1,248,374             107,394              55,507               1,992,888              9.2
 Los Angeles ...............................           474,562,677      444,401,560          42,580,445          28,028,410             933,516,272             10.6
 Madera .......................................          3,417,077        7,004,051             565,477             375,798              10,610,807             16.2
 Marin ..........................................       23,417,271       26,465,035             939,096           1,195,680              49,625,722              8.3
 Mariposa ....................................             722,928        1,035,921              64,576              19,076               1,804,349             12.5
 Mendocino .................................             3,674,011        4,875,490             309,504             213,864               8,645,141              8.4
 Merced .......................................          5,920,663       12,043,335             862,066             332,314              18,493,750             20.7
 Modoc ........................................            445,688          435,093              76,870              11,521                 946,130              7.3
 Mono ..........................................         1,598,777        2,967,364              94,589              17,101               4,643,629             19.8
 Monterey ....................................          22,563,699       25,174,950           1,645,578           1,471,788              47,912,438             11.3
 Napa ..........................................         9,408,133       13,737,346             907,924             636,672              23,416,731             10.7
 Nevada ......................................           5,056,918        9,605,983             340,167             249,928              14,753,141             12.5
 Orange .......................................        211,238,535      159,663,498          17,289,693           6,624,844             381,566,882             11.2
 Placer .........................................       18,429,672       34,677,179           1,619,034           1,082,091              53,643,794             16.1
 Plumas .......................................          1,364,158        2,219,019              87,138              42,841               3,627,475              9.9
 Riverside ....................................         66,384,602      136,792,190           5,354,526           2,999,556             205,531,763             22.8
 Sacramento ................................            35,395,099       87,261,757           4,623,453           3,408,094             123,872,215             14.9
 San Benito .................................            2,594,579        3,633,181             254,776              66,855               6,415,681              9.9
 San Bernardino ..........................              44,483,010      107,661,502           5,507,517           3,600,862             154,051,168             17.7
 San Diego ..................................          158,460,301      193,222,716          14,536,399           8,571,095             357,648,321             12.1
 San Francisco ............................             53,027,801       68,286,422           3,506,008           4,302,586             120,517,645              7.6
 San Joaquin ...............................            19,639,524       38,085,790           3,149,049           1,453,340              59,421,023             17.1
 San Luis Obispo .........................              16,663,467       20,081,499           1,139,779             441,411              37,443,334             11.6
 San Mateo .................................            53,658,527       67,064,571           6,439,407           3,014,920             124,147,586              8.6
 Santa Barbara ............................             26,003,068       28,035,084           2,255,804           1,590,750              54,703,206             10.2
 Santa Clara ................................          119,081,511      136,947,442          20,312,506          11,164,854             265,176,604              8.9
 Santa Cruz .................................           16,376,944       14,823,882             796,565             697,205              31,300,186              9.3
 Shasta ........................................         4,447,430        9,805,073             855,192             578,542              14,529,154             11.8
 Sierra .........................................          232,857          287,619              15,256               4,177                 531,555              9.0
 Siskiyou .....................................          1,287,089        2,392,123             233,376             116,038               3,796,550              9.7
 Solano ........................................        11,315,187       30,061,265           2,425,504           1,163,378              42,638,579             13.7
 Sonoma .....................................           24,383,803       37,562,601           2,473,248           1,289,711              63,129,941             10.6
 Stanislaus ..................................          12,251,475       26,597,716           1,837,613           1,214,376              39,472,428             16.8
 Sutter .........................................         2,575,448       5,116,965             461,399             165,839               7,987,973             16.3
 Tehama ......................................            1,493,562       2,929,226             206,130              92,461               4,536,457             15.9
 Trinity .........................................          445,978         550,020              36,071              15,177               1,016,893              9.9
 Tulare .........................................         6,671,406      16,267,921           1,268,532             438,539              23,769,321             13.8
 Tuolumne ...................................            1,965,088        3,857,058             256,763             153,194               5,925,714             11.0
 Ventura ......................................         42,773,639       52,621,503           3,609,030           1,817,686              97,186,485             11.6
 Yolo ............................................       6,230,718       12,300,022             793,199             603,680              18,720,259             14.7
 Yuba ..........................................         1,802,188        3,126,918             340,679             192,619               5,077,167             26.4
       Totals ..................................     $1,705,153,332   $2,195,408,174     $173,025,450         $101,881,424           $3,971,705,531             12.1

a. The value of the homeowners' exemption, $38,235,070,000, has been included in the valuations by type of property and excluded from exemptions because tax rates are set on
   assessed values which include it.
b. Excludes railroad cars operated by private railroad car companies, which were assessed at $608,723,000 and are subject to exclusive state taxation.
NOTE: Detail may not compute to total due to rounding.



                                                                                       A-5
                                                                      Property Taxes
                              TABLE 6—ASSESSED VALUE OF STATE-ASSESSED PROPERTY SUBJECT TO GENERAL
                                     PROPERTY TAXES, BY CLASS OF PROPERTY AND BY COUNTY, 2006-07
                                                        (In thousands of dollars)
                                                                                                                                                           Percent change
                     County                              Land                  Improvements               Personal propertya                    Total       year to year
                         1                                2                          3                             4                             5               6
 Alameda ........................................        $337,205                 $1,391,794                      $840,547                    $2,569,545        -2.1
 Alpine ............................................        4,963                     12,175                         1,753                        18,891        10.9
 Amador .........................................          10,265                    133,727                        12,826                       156,818        -0.8
 Butte .............................................       32,314                    466,906                        73,341                       572,562        -1.1
 Calaveras ......................................           5,631                     75,928                        10,240                        91,799         2.9
 Colusa ...........................................         5,063                    137,923                         13,398                      156,384         1.1
 Contra Costa .................................           426,625                  1,758,249                        413,758                    2,598,633        -7.0
 Del Norte .......................................          1,412                     29,015                          8,312                       38,739         3.1
 El Dorado ......................................           7,384                    171,136                         42,932                      221,451         2.1
 Fresno ...........................................       158,779                  1,862,434                        262,188                    2,283,401          –
 Glenn ............................................         4,641                     77,597                         12,561                       94,799         1.1
 Humboldt ......................................           11,572                    164,265                         34,462                      210,299         1.1
 Imperial .........................................        22,940                    143,397                         89,842                      256,179         5.8
 Inyo ...............................................      12,524                     64,543                         12,513                       89,580         9.2
 Kern ..............................................      163,318                  2,819,046                        202,188                    3,184,551         2.7
 Kings .............................................        11,725                   319,438                        22,305                       353,468         3.0
 Lake ..............................................        10,836                    67,016                         7,801                        85,654        -2.3
 Lassen ..........................................          13,017                   118,096                        17,870                       148,982        -3.3
 Los Angeles ..................................          2,820,344                 5,836,722                     3,115,801                    11,772,867        -1.8
 Madera ..........................................          42,058                   252,643                        22,825                       317,525         1.5
 Marin .............................................       44,141                     223,577                        79,517                      347,236        -1.3
 Mariposa .......................................           6,245                      57,642                         3,498                       67,385        -3.3
 Mendocino ....................................            11,533                     139,208                        27,652                      178,393        -8.2
 Merced ..........................................         23,477                     310,702                        49,317                      383,495        -0.2
 Modoc ...........................................          7,967                     133,410                        11,446                      152,823        -2.1
 Mono .............................................         11,557                    48,324                         9,522                        69,403         7.1
 Monterey .......................................          122,448                 1,001,838                       100,588                     1,224,874        -4.6
 Napa .............................................         20,818                   142,606                        31,780                       195,204        -0.4
 Nevada .........................................           26,050                   179,741                        26,448                       232,239        -1.4
 Orange ..........................................       1,020,350                 2,032,929                     1,189,354                     4,242,633         3.1
 Placer ............................................       90,153                    551,690                        151,619                      793,462         1.7
 Plumas ..........................................         62,362                    285,692                         14,905                      362,959        -3.3
 Riverside .......................................        212,863                  2,142,316                        649,722                    3,004,900        10.8
 Sacramento ...................................           135,818                    886,537                        583,075                    1,605,430        -0.6
 San Benito ....................................            3,269                     78,284                         12,114                       93,666         2.4
 San Bernardino .............................             587,912                  3,568,999                       700,034                     4,856,945        10.2
 San Diego .....................................          560,468                  5,314,339                     1,433,013                     7,307,820         4.2
 San Francisco ...............................            408,266                  1,144,270                       507,444                     2,059,980        -0.8
 San Joaquin ..................................           219,207                  1,001,469                       221,851                     1,442,527         4.4
 San Luis Obispo ............................             168,863                  2,144,883                       221,907                     2,535,653        -3.2
 San Mateo ....................................           241,956                    618,113                        280,331                    1,140,399         3.3
 Santa Barbara ...............................            168,295                    435,628                        165,891                      769,814         4.0
 Santa Clara ...................................          471,165                  1,919,620                        867,727                    3,258,512        -4.2
 Santa Cruz ....................................           33,910                    175,076                         50,226                      259,212        -0.8
 Shasta ...........................................        60,030                    518,226                         66,616                      644,872        -2.1
 Sierra ............................................        5,592                      31,473                         2,484                       39,549        -2.2
 Siskiyou ........................................         26,606                     162,630                        32,899                      222,135        -0.8
 Solano ...........................................        34,329                     496,837                       111,224                      642,390        -1.1
 Sonoma ........................................           47,732                     468,023                       121,387                      637,142        -2.1
 Stanislaus .....................................          41,824                     222,823                        81,927                      346,575        -1.2
 Sutter ............................................       14,504                     361,245                        29,113                      404,862        -4.1
 Tehama .........................................          10,097                     151,126                        20,025                      181,248         0.9
 Trinity ............................................       1,426                      18,145                         4,060                       23,631        -2.6
 Tulare ............................................       35,037                     441,624                        66,737                      543,399         5.3
 Tuolumne ......................................            7,175                      82,894                        11,422                      101,491         1.0
 Ventura .........................................        299,147                     774,585                       303,207                    1,376,939         3.4
 Yolo ...............................................      35,722                     271,150                       108,116                      414,988         5.9
 Yuba .............................................        11,962                     165,213                        33,299                      210,474        -3.3
       Totals .....................................     $9,392,890               $44,604,935                  $13,598,962                   $67,596,787          1.0

a. Excludes railroad cars operated by private railroad car companies, which were assessed at $608,723,000 and are subject to exclusive state taxation.
NOTE: Detail may not compute to total due to rounding.




                                                                                         A-6
                                                                       Property Taxes
                 TABLE 7—ASSESSED VALUE OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY
                        TAXES, INCLUSIVE OF THE HOMEOWNERS' EXEMPTIONa, BY CLASS OF PROPERTY
                                                 AND BY COUNTY, 2006-07
                                                  (In thousands of dollars)
                                                                                             Personal                                                     Percent change
                   County                                 Land        Improvements           Property           Exemptions              Net total          year to year
                       1                                   2               3                    4                    5                     6                     7
 Alameda .....................................         $55,814,875     $118,737,855          $8,257,614          $4,312,368            $178,497,975              9.6
 Alpine .........................................          232,195          381,743               7,666                 621                 620,983              9.3
 Amador ......................................           1,531,782        2,410,348             141,949              88,029               3,996,050             13.3
 Butte ..........................................        5,732,198       10,247,390             751,717             556,953              16,174,352             11.9
 Calaveras ...................................           2,092,243        4,178,156             120,413              50,411               6,340,401             17.2
 Colusa ........................................           998,330        1,144,409             128,768              26,553               2,244,954             13.4
 Contra Costa ..............................            59,215,186       84,453,891           3,096,796           2,845,728             143,920,146             12.1
 Del Norte ....................................            571,898          885,427              77,058              67,615               1,466,769             10.4
 El Dorado ...................................           8,271,684       16,337,347             609,835             372,298              24,846,568             13.7
 Fresno ........................................        15,273,526       36,683,460           2,989,668           1,775,883              53,170,771             14.1
 Glenn .........................................           882,042        1,035,964             211,314              32,363               2,096,956             10.1
 Humboldt ...................................            3,376,125        5,604,202             554,184             323,629               9,210,882              9.7
 Imperial ......................................         2,974,832        4,874,032             791,501             208,113               8,432,252              9.3
 Inyo ............................................       2,085,647        1,109,247              89,498              40,693               3,243,700              8.7
 Kern ...........................................       28,527,034       38,454,709           2,331,491           1,324,511              67,988,723             22.6
 Kings ..........................................        1,916,717        4,580,767             449,188             192,846               6,753,826             11.1
 Lake ...........................................        2,272,682        3,668,376             178,487             148,432               5,971,112             14.8
 Lassen .......................................            679,611        1,130,278              89,524              55,507               1,843,906             10.4
 Los Angeles ...............................           471,742,333      438,564,838          39,464,643          28,028,410             921,743,405             10.8
 Madera .......................................          3,375,019        6,751,408             542,652             375,798              10,293,282             16.7
 Marin ..........................................       23,373,130       26,241,458             859,579           1,195,680              49,278,486              8.4
 Mariposa ....................................             716,684          978,279              61,077              19,076               1,736,964             13.2
 Mendocino .................................             3,662,478        4,736,281             281,852             213,864               8,466,748              8.8
 Merced .......................................          5,897,186       11,732,633             812,749             332,314              18,110,254             21.3
 Modoc ........................................            437,720          301,683              65,424              11,521                 793,307              9.3
 Mono ..........................................         1,587,220        2,919,040              85,067              17,101               4,574,226             20.0
 Monterey ....................................          22,441,251       24,173,113           1,544,989           1,471,788              46,687,565             11.7
 Napa ..........................................         9,387,315       13,594,740             876,144             636,672              23,221,528             10.9
 Nevada ......................................           5,030,868        9,426,243             313,720             249,928              14,520,902             12.8
 Orange .......................................        210,218,186      157,630,570          16,100,339           6,624,844             377,324,250             11.3
 Placer .........................................       18,339,518       34,125,489           1,467,416           1,082,091              52,850,333             16.4
 Plumas .......................................          1,301,796        1,933,327              72,234              42,841               3,264,516             11.5
 Riverside ....................................         66,171,740      134,649,874           4,704,805           2,999,556             202,526,863             23.0
 Sacramento ................................            35,259,281       86,375,220           4,040,378           3,408,094             122,266,785             15.2
 San Benito .................................            2,591,310        3,554,898             242,663              66,855               6,322,015             10.0
 San Bernardino ..........................              43,895,098      104,092,503           4,807,483           3,600,862             149,194,222             17.9
 San Diego ..................................          157,899,833      187,908,377          13,103,385           8,571,095             350,340,501             12.2
 San Francisco ............................             52,619,535       67,142,152           2,998,564           4,302,586             118,457,665              7.7
 San Joaquin ...............................            19,420,317       37,084,321           2,927,198           1,453,340              57,978,496             17.5
 San Luis Obispo .........................              16,494,604       17,936,616             917,873             441,411              34,907,682             12.9
 San Mateo .................................            53,416,572       66,446,458           6,159,077           3,014,920             123,007,187              8.7
 Santa Barbara ............................             25,834,773       27,599,456           2,089,913           1,590,750              53,933,392             10.3
 Santa Clara ................................          118,610,346      135,027,822          19,444,779          11,164,854             261,918,092              9.1
 Santa Cruz .................................           16,343,034       14,648,806             746,339             697,205              31,040,974              9.4
 Shasta ........................................         4,387,400        9,286,847             788,576             578,542              13,884,282             12.6
 Sierra .........................................          227,265          256,146              12,772               4,177                 492,006             10.0
 Siskiyou .....................................          1,260,484        2,229,492             200,477             116,038               3,574,415             10.4
 Solano ........................................        11,280,858       29,564,427           2,314,280           1,163,378              41,996,188             14.0
 Sonoma .....................................           24,336,072       37,094,578           2,351,860           1,289,711              62,492,800             10.7
 Stanislaus ..................................          12,209,651       26,374,893           1,755,685           1,214,376              39,125,853             17.0
 Sutter .........................................         2,560,944       4,755,720             432,286             165,839               7,583,110             17.6
 Tehama ......................................            1,483,465       2,778,100             186,104              92,461               4,355,209             16.6
 Trinity .........................................          444,552         531,875              32,011              15,177                 993,262             10.2
 Tulare .........................................         6,636,369      15,826,297           1,201,795             438,539              23,225,922             14.0
 Tuolumne ...................................            1,957,914        3,774,164             245,340             153,194               5,824,223             11.2
 Ventura ......................................         42,474,492       51,846,918           3,305,823           1,817,686              95,809,546             11.8
 Yolo ............................................       6,194,996       12,028,872             685,083             603,680              18,305,271             15.0
 Yuba ..........................................         1,790,226        2,961,705             307,380             192,619               4,866,692             28.1
       Totals ..................................     $1,695,760,442   $2,150,803,238     $159,426,488         $101,881,424           $3,904,108,744             12.3

a. The value of the homeowners' exemption, $38,235,070,000, has been included in the valuations by type of property and excluded from exemptions because tax rates are set on
   assessed values which include it.
NOTE: Detail may not compute to total due to rounding.




                                                                                       A-7
                                                                                  Property Taxes
                               TABLE 8—NUMBER OF VETERANS’ EXEMPTIONS AND EXEMPT VALUE OF VETERANS’,
                                     COLLEGE, CHURCH, RELIGIOUS, AND WELFARE EXEMPTIONS, 2006-07
                                                 (Assessed values in thousands of dollars)
                                                                        Number of                                             Exempt value
                                                                        Veterans’
                            County                                     exemptionsa    Veterans’ a
                                                                                                                  College                    Church                    Religious
                                 1                                         2             3                          4                          5                          6
 Alameda .......................................................           568          $47,912                   $207,201                   $122,851                   $386,621
 Alpineb ..........................................................           1              89                         –                          20                         –
 Amadorb .......................................................             52           5,074                         –                         260                      9,605
 Butte ............................................................        446           39,851                         –                       1,886                    105,146
 Calaveras .....................................................             83           8,582                         –                         474                     18,814
 Colusa ..........................................................           15            1,200                        –                          485                     6,235
 Contra Costab ...............................................              795           74,865                   202,851                      14,885                   468,010
 Del Norte .....................................................            125            9,942                        –                           –                     12,695
 El Dorado .....................................................            256           25,375                        18                       1,547                    77,201
 Fresno ..........................................................          545           48,339                    25,834                      60,815                   264,637
 Glenn ...........................................................           27            2,353                          –                         –                     12,088
 Humboldt .....................................................             235           23,493                          –                      1,679                    43,319
 Imperial ........................................................           58            5,338                          –                      1,333                    62,585
 Inyob .............................................................         10              852                          –                        878                    11,506
 Kern .............................................................         506           45,884                          –                     69,677                   300,882
 Kings ............................................................         176          15,096                         –                       6,161                     31,920
 Lakeb ............................................................         197          17,463                         –                         380                     20,110
 Lassen .........................................................            49           4,205                         –                          –                      11,328
 Los Angeles .................................................            1,697         154,904                  3,382,967                    468,127                  2,810,894
 Madera .........................................................           133          12,040                         –                         109                     45,255
 Marinb ...........................................................         205           17,511                     75,580                     40,628                     56,963
 Mariposa ......................................................             62            5,783                         –                       1,060                      7,135
 Mendocino ...................................................              198           18,814                      1,775                         –                      22,849
 Merced .........................................................           289           24,872                         –                      27,226                     58,568
 Modoc ..........................................................            28            2,432                         –                          13                      4,043
 Mono ............................................................            4              441                        –                          410                     5,725
 Montereyb .....................................................            874           71,505                    48,267                         191                   153,100
 Napa ............................................................          116           10,308                    73,218                       2,977                    64,390
 Nevada .........................................................           209           20,873                        –                        1,624                    31,846
 Orange .........................................................         1,078           98,547                   578,339                      54,431                 1,137,721
 Placer ...........................................................         351          36,881                      50,319                     5,907                    166,150
 Plumas .........................................................            50           4,430                       3,349                     2,217                     12,636
 Riverside ......................................................         1,786         175,475                      83,781                    11,184                    554,793
 Sacramento ..................................................            1,739         150,627                      52,838                   100,197                    502,351
 San Benito ...................................................              36           3,531                          –                      4,443                     19,155
 San Bernardino ............................................              1,401         128,111                    201,201                    115,652                    547,436
 San Diego ....................................................           4,041         369,225                    553,727                      9,290                    940,766
 San Franciscob .............................................               144          12,260                    536,776                     91,796                    235,279
 San Joaquin .................................................              446          42,953                    188,392                    197,216                     97,767
 San Luis Obispo ...........................................                236          23,350                         –                       4,419                    104,464
 San Mateo ...................................................              235           21,838                   527,487                      7,759                    189,680
 Santa Barbara ..............................................               294           26,940                    71,955                     20,481                    161,423
 Santa Clara ..................................................             605           54,625                 5,000,374                    120,763                    538,849
 Santa Cruz ...................................................             199           18,776                    13,823                     16,525                     53,677
 Shasta ..........................................................          669           61,985                    31,999                      5,477                     99,397
 Sierrab ...........................................................          8             636                          –                          –                      1,709
 Siskiyou ........................................................          103           8,368                          –                         257                    24,771
 Solano ..........................................................        1,276         118,512                      17,024                      9,144                   132,013
 Sonoma .......................................................             417          39,007                         314                     21,723                   110,968
 Stanislaus ....................................................            544          44,701                          –                      15,341                   255,354
 Sutter ...........................................................         172           16,152                          17                    49,754                       273
 Tehama ........................................................            175           15,840                          –                         29                    21,329
 Trinity ...........................................................         38            3,423                          –                      2,270                     4,985
 Tulare ...........................................................         342           27,488                          –                      3,165                   202,463
 Tuolumne .....................................................             115           10,733                       –                       3,724                     23,035
 Ventura ........................................................           571           53,907                  125,399                     94,340                    292,665
 Yolo ..............................................................         78            6,854                       –                       1,602                     78,030
 Yuba .............................................................         153           12,901                       –                         426                     21,290
     Totals ....................................................         25,261       $2,303,470              $12,054,825                 $1,795,229                $11,633,898

a. Disabled veterans included in these figures numbered 25,242 with an exempt value of $2,303,409,000. Comparable figures for 2005-06 were 24,365 and $2,145,187,000.
b. Does not exempt property having low full value. Under Section 155.20 of the Revenue and Taxation code, counties are permitted to exempt property having low full value. The statute
   allows the exemption where the tax proceeds are less than the costs of administration, up to a full value of less than $5,000, or $50,000 in the case of a possessory interest, for a
   temporary and transitory use, in certain publicly owned facilities. Fifteen counties exempted the following amounts on the 2006 rolls: Calaveras, $3,375,000; Colusa, $100,000; Fresno,
   $563,000; Humboldt, $2,439,000; Mariposa, $173,000; Mendocino, $715,000; Merced, $571,000; Napa, $185,000; San Luis Obispo, $34,808,000; Santa Cruz, $4,892,000; Shasta,
   $1,253,000; Sonoma, $7,566,000; Stanislaus, $4,204,000; Sutter, $3,265,000; and Yuba, $141,000. An additional 34 counties have adopted ordinances and exempt low value
   properties by assigning them a taxable value of zero.


                                                                                          A-8
                                                                                Property Taxes
                               TABLE 8—NUMBER OF VETERANS’ EXEMPTIONS AND EXEMPT VALUE OF VETERANS’,
                                COLLEGE, CHURCH, RELIGIOUS, AND WELFARE EXEMPTIONS, 2006-07—Concluded
                                                 (Assessed values in thousands of dollars)
                                                                                                    Exempt value                                             Total exempt
                                                                                         Welfare                                                               value as
                                                                       Schools below                            Other charitable                             percent of tax
                            County                                     college grade    Hospitals                 propertiesc                     Totald         basee
                                 7                                          8               9                          10                           11            12
 Alameda .......................................................                –       $1,029,025                 $2,522,616                   $4,316,226        2.4
 Alpine ...........................................................             –               –                         511                          621         .1
 Amador ........................................................                –           41,631                     31,458                       88,029        2.1
 Butte ............................................................             –          177,901                    232,169                      556,953        3.3
 Calaveras .....................................................                –               –                      19,166                       50,411         .8
 Colusa ..........................................................          $1,682           6,464                      10,384                      26,550        1.1
 Contra Costa ................................................             140,977         937,670                   1,019,068                   2,858,327        2.0
 Del Norte ......................................................            1,198          33,797                       9,982                      67,615        4.5
 El Dorado .....................................................               679         114,258                     153,221                     372,298        1.5
 Fresno ..........................................................          39,163         742,269                     571,331                   1,752,951        3.2
 Glenn ...........................................................              –               –                       17,921                      32,363        1.5
 Humboldt .....................................................              5,061          97,262                     150,528                     323,779        3.4
 Imperial ........................................................          11,579              16                     127,262                     208,113        2.4
 Inyo ..............................................................         1,711              –                       25,888                      40,835        1.2
 Kern .............................................................         43,443         395,386                     469,238                   1,324,511        1.9
 Kings ............................................................          8,418          43,117                     88,135                      192,846        2.7
 Lake .............................................................            970          60,762                     48,748                      148,432        2.5
 Lassen .........................................................              209          19,984                     19,776                       55,503        2.8
 Los Angeles .................................................             791,887       5,370,454                 15,049,177                   28,028,410        3.0
 Madera .........................................................            2,658         252,788                     62,951                      375,801        3.5
 Marin ............................................................        117,585         235,657                     651,755                   1,195,680        2.4
 Mariposa ......................................................                –               –                        4,925                      19,076        1.1
 Mendocino ...................................................                   2          41,202                     127,783                     213,139        2.5
 Merced .........................................................            4,772          90,356                     120,368                     326,734        1.8
 Modoc ..........................................................            5,418              –                           54                      11,961        1.3
 Mono ............................................................              –               –                       10,483                      17,059         .4
 Monterey ......................................................            82,938         317,893                     797,894                   1,471,788        3.1
 Napa ............................................................          36,795         157,961                     290,837                     636,672        2.7
 Nevada ........................................................             4,538          61,656                     129,391                     249,928        1.7
 Orange .........................................................          308,752       1,316,335                   3,111,211                   6,605,336        1.7
 Placer ...........................................................          5,678          91,585                     725,553                   1,082,073        2.0
 Plumas .........................................................               –               –                       20,208                      42,841        1.2
 Riverside ......................................................           65,134         566,123                   1,540,839                   2,997,329        1.5
 Sacramento ..................................................              99,435         893,755                   1,608,891                   3,408,094        2.8
 San Benito ...................................................              2,175              –                       37,551                      66,855        1.0
 San Bernardino ............................................                16,001              –                    2,592,461                   3,600,862        2.3
 San Diego ....................................................             68,893       1,720,626                   4,900,009                   8,562,536        2.4
 San Francisco ..............................................                8,644         589,654                   2,824,729                   4,299,138        3.6
 San Joaquin .................................................              13,562         524,324                     389,120                   1,453,333        2.4
 San Luis Obispo ...........................................                12,325          50,290                     211,756                     441,411        1.2
 San Mateo ...................................................             314,134         741,278                   1,211,513                   3,013,689        2.4
 Santa Barbara ..............................................               52,076         279,736                     978,139                   1,590,750        2.9
 Santa Clara ..................................................            326,272         629,718                   4,497,053                  11,167,655        4.2
 Santa Cruz ...................................................                300          92,825                     495,172                     695,989        2.2
 Shasta ..........................................................          13,838         133,890                     230,703                     578,542        4.0
 Sierra ...........................................................             –              465                       1,367                       4,177         .8
 Siskiyou .......................................................               –           43,791                      38,851                     116,038        3.1
 Solano ..........................................................          31,773         295,354                     559,270                   1,163,088        2.7
 Sonoma .......................................................             52,678         293,980                     763,476                   1,289,711        2.0
 Stanislaus ....................................................                –          258,693                     636,078                   1,214,370        3.1
 Sutter ...........................................................          5,625           51,443                     39,326                    165,856         2.1
 Tehama ........................................................             5,510           23,961                     25,792                     92,461         2.0
 Trinity ...........................................................            –                –                       4,499                     15,177         1.5
 Tulare ...........................................................             –                –                     205,423                    438,539         1.8
 Tuolumne .....................................................                996          70,211                      44,495                     153,194        2.6
 Ventura ........................................................           65,114         423,521                     762,741                   1,817,686        1.9
 Yolo ..............................................................        23,236         134,126                     359,831                     603,680        3.2
 Yuba ............................................................              –           98,565                      59,296                     192,619        3.8
       Totals ....................................................      $2,793,835     $19,551,755                $51,638,376               $101,835,636          2.6

c. General welfare agencies, youth service agencies, and religious properties other than churches.
d. Includes all enrolled exemptions except those arising from the homeowners’ exemption law.
e. The tax base includes the value of the homeowners’ exemptions but excludes all other exemptions. Tax base is given in column 6 of Table 5.
NOTE: Detail may not compute to total due to rounding.

                                                                                        A-9
                                                                    Property Taxes
                  TABLE 9—GROSS ASSESSED VALUE OF STATE- AND COUNTY-ASSESSED PROPERTY, NUMBER OF
                         HOMEOWNERS' EXEMPTIONS, EXEMPT VALUE BY TYPE OF EXEMPTION, AND NET
                             ASSESSED VALUE SUBJECT TO GENERAL PROPERTY TAXES, 2006-07
                                        (Assessed values in thousands of dollars)
                                                                                                                                    Taxable
                                                      Gross          Number of                     Exempt value                  assessed value
                                                     assessed       homeowners’                                                    (Net of all
                  County                               value         exemptions     Homeowners’      All other       Total        exemptions)
                       1                                2               3                4              5              6               7
 Alameda ...................................        $185,379,889       248,654       $1,740,543      $4,312,368     $6,052,911     $179,326,978
 Alpine .......................................          640,495           182            1,267             621          1,888          638,607
 Amador ....................................           4,240,897         8,994           62,808          88,029        150,837        4,090,060
 Butte ........................................       17,303,867        42,091          293,853         556,953        850,807       16,453,061
 Calaveras .................................           6,482,611        10,962           76,443          50,411        126,854        6,355,757
 Colusa ......................................         2,427,890         3,625           25,258          26,553         51,811        2,376,080
 Contra Costa ............................           149,364,506       221,459        1,545,426       2,845,728      4,391,154      144,973,352
 Del Norte ..................................          1,573,123         4,680           32,145          67,615         99,760        1,473,363
 El Dorado .................................          25,440,318        38,844          271,496         372,298        643,794       24,796,524
 Fresno ......................................        57,230,055       114,245          798,722       1,775,883      2,574,605       54,655,450
 Glenn .......................................         2,224,118         4,824            33,552         32,363         65,914        2,158,204
 Humboldt .................................            9,744,811        25,910           180,831        323,629        504,460        9,240,351
 Imperial ....................................         8,896,543        17,738           123,976        208,113        332,089        8,564,454
 Inyo ..........................................       3,373,973         4,084            28,013         40,693         68,705        3,305,268
 Kern .........................................       72,497,785       103,367           722,336      1,324,511      2,046,847       70,450,938
 Kings ........................................        7,300,140         17,425         121,649         192,846        314,495        6,985,645
 Lake .........................................        6,205,198         12,709          88,640         148,432        237,072        5,968,125
 Lassen .....................................          2,048,395          5,900          41,224          55,507         96,731        1,951,664
 Los Angeles .............................           961,544,682      1,143,962       8,001,349      28,028,410     36,029,758      925,514,924
 Madera .....................................         10,986,605         19,437         135,090         375,798        510,888       10,475,718
 Marin ........................................       50,821,402        55,537           388,686      1,195,680      1,584,366       49,237,036
 Mariposa ..................................           1,823,425         4,321            30,097         19,076         49,173        1,774,253
 Mendocino ...............................             8,859,004        14,524           101,577        213,864        315,440        8,543,564
 Merced .....................................         18,826,064        32,146           224,570        332,314        556,885       18,269,179
 Modoc ......................................            957,651         2,383            16,297         11,521         27,817          929,834
 Mono ........................................         4,660,730         2,076           14,529          17,101         31,630        4,629,100
 Monterey ..................................          49,384,227        37,135          258,779       1,471,788      1,730,567       47,653,660
 Napa ........................................        24,053,404        23,719          165,839         636,672        802,511       23,250,892
 Nevada ....................................          15,003,069        24,521          171,451         249,928        421,379       14,581,689
 Orange .....................................        388,191,727       486,966        3,390,574       6,624,844     10,015,419      378,176,308
 Placer .......................................       54,725,885        75,519          528,022       1,082,091      1,610,113       53,115,772
 Plumas .....................................          3,670,316         5,245           36,644          42,841         79,485        3,590,831
 Riverside ..................................        208,531,319       302,234        2,115,631       2,999,556      5,115,187      203,416,132
 Sacramento ..............................           127,280,309       247,259        1,730,810       3,408,094      5,138,903      122,141,405
 San Benito ...............................            6,482,537         9,688           67,815          66,855        134,670        6,347,867
 San Bernardino ........................             157,652,029       256,328        1,790,813       3,600,862      5,391,675      152,260,355
 San Diego ................................          366,219,415       526,225        3,682,472       8,571,095     12,253,567      353,965,849
 San Francisco ..........................            124,820,231        92,392          646,666       4,302,586      4,949,252      119,870,979
 San Joaquin .............................            60,874,362       101,179          707,083       1,453,340      2,160,423       58,713,940
 San Luis Obispo .......................              37,884,745        47,687          333,530         441,411        774,941       37,109,804
 San Mateo ...............................           127,162,506       133,697          935,848       3,014,920      3,950,768      123,211,737
 Santa Barbara ..........................             56,293,956        62,392          436,284       1,590,750      2,027,034       54,266,922
 Santa Clara ..............................          276,341,458       280,442        1,963,081      11,164,854     13,127,936      263,213,523
 Santa Cruz ...............................           31,997,391        41,528          284,643         697,205        981,848       31,015,543
 Shasta ......................................        15,107,695        38,879          271,588         578,542        850,130       14,257,566
 Sierra .......................................          535,732           878             6,122          4,177         10,300          525,433
 Siskiyou ...................................          3,912,588        10,768            74,926        116,038        190,964        3,721,624
 Solano ......................................        43,801,956        64,641           451,835      1,163,378      1,615,213       42,186,743
 Sonoma ...................................           64,419,652        90,300           631,036      1,289,711      1,920,747       62,498,905
 Stanislaus ................................          40,686,804        80,241           560,926      1,214,376      1,775,302       38,911,502
 Sutter .......................................        8,153,812        16,274           113,624        165,839       279,463         7,874,348
 Tehama ....................................           4,628,917        13,496            93,136         92,461       185,596         4,443,321
 Trinity .......................................       1,032,070         2,795            19,530         15,177        34,707           997,363
 Tulare .......................................       24,207,859        47,463           331,464        438,539       770,003        23,437,857
 Tuolumne .................................            6,078,909        13,229            92,211        153,194        245,405        5,833,503
 Ventura ....................................         99,004,171       136,855           955,162      1,817,686      2,772,848       96,231,323
 Yolo ..........................................      19,323,939        30,347           212,424        603,680        816,104       18,507,835
 Yuba ........................................         5,269,785        10,715            74,726        192,619        267,345        5,002,441
       Totals ................................     $4,073,586,955     5,471,116     $38,235,070    $101,881,424   $140,116,495   $3,933,470,460

NOTE: Detail may not compute to total due to rounding.




                                                                                  A-10
                                                                      Property Taxes
                     TABLE 10—NETa STATE- AND COUNTY-ASSESSED VALUE OF PROPERTY SUBJECT TO GENERAL
                         PROPERTY TAXES ON THE SECURED AND UNSECURED ROLLS, BY COUNTY, 2006-07
                                                   (In thousands of dollars)
                                                                                                                    Unsecured
                                                                      Secured valuations                            valuations          Total
                   County                            State assessed    Locally assessed               Total        (Local only)b    assessed value
                       1                                   2                  3                        4                5                 6
 Alameda .....................................         $2,569,545        $167,886,104             $170,455,649     $10,611,872      $181,067,521
 Alpine .........................................          18,891             600,496                  619,387          20,487           639,874
 Amador ......................................            156,818           3,869,262                4,026,080         126,788         4,152,868
 Butte ..........................................         572,562          15,445,494               16,018,056         728,858        16,746,914
 Calaveras ...................................             91,799           6,232,169                6,323,969         108,231         6,432,200
 Colusa ........................................          156,384            2,053,529               2,209,913         191,425         2,401,338
 Contra Costa ..............................            2,598,633          139,294,070             141,892,703       4,626,076       146,518,778
 Del Norte ....................................            38,739            1,425,617               1,464,356          41,153         1,505,509
 El Dorado ...................................            221,451           24,318,923              24,540,374         527,646        25,068,020
 Fresno ........................................        2,283,401           50,728,079              53,011,480       2,442,692        55,454,171
 Glenn .........................................           94,799            2,012,243               2,107,043          84,713         2,191,756
 Humboldt ...................................             210,299            8,757,328               8,967,627         453,554         9,421,182
 Imperial ......................................          256,179            7,829,772               8,085,950         602,480         8,688,431
 Inyo ............................................         89,580            2,689,631               2,779,212         554,069         3,333,281
 Kern ...........................................       3,184,551           65,301,400              68,485,952       2,687,322        71,173,274
 Kings ..........................................         353,468            6,477,588               6,831,056         276,238         7,107,294
 Lake ...........................................          85,654            5,825,400               5,911,053         145,712         6,056,765
 Lassen .......................................           148,982            1,737,657               1,886,639         106,248         1,992,888
 Los Angeles ...............................           11,772,867          879,137,449             890,910,316      42,605,957       933,516,272
 Madera .......................................           317,525            9,958,594              10,276,119         334,688        10,610,807
 Marin ..........................................         347,236           48,002,574              48,349,810       1,275,912        49,625,722
 Mariposa ....................................             67,385            1,682,490               1,749,875          54,474         1,804,349
 Mendocino .................................              178,393            8,192,547               8,370,940         274,200         8,645,141
 Merced .......................................           383,495           17,132,043              17,515,538         978,211        18,493,750
 Modoc ........................................           152,823              764,750                 917,573          28,557           946,130
 Mono ..........................................           69,403            4,292,620               4,362,023         281,605         4,643,629
 Monterey ....................................          1,224,874           44,791,305              46,016,179       1,896,260        47,912,438
 Napa ..........................................          195,204           22,331,130              22,526,334         890,397        23,416,731
 Nevada ......................................            232,239           14,191,353              14,423,592         329,549        14,753,141
 Orange .......................................         4,242,633          356,919,281             361,161,914      20,404,968       381,566,882
 Placer .........................................         793,462           51,453,730              52,247,191       1,396,603        53,643,794
 Plumas .......................................           362,959            3,172,052               3,535,011          92,464         3,627,475
 Riverside ....................................         3,004,900          195,929,372             198,934,272       6,597,491       205,531,763
 Sacramento ................................            1,605,430          117,605,862             119,211,291       4,660,924       123,872,215
 San Benito .................................              93,666            6,114,147               6,207,813         207,868         6,415,681
 San Bernardino ..........................              4,856,945          141,400,546             146,257,491       7,793,677       154,051,168
 San Diego ..................................           7,307,820          335,623,322             342,931,143      14,717,178       357,648,321
 San Francisco ............................             2,059,980          110,979,785             113,039,765       7,477,880       120,517,645
 San Joaquin ...............................            1,442,527           55,060,480              56,503,007       2,918,016        59,421,023
 San Luis Obispo .........................              2,535,653           33,946,543              36,482,196         961,139        37,443,334
 San Mateo .................................            1,140,399          115,123,639             116,264,038       7,883,548       124,147,586
 Santa Barbara ............................               769,814           51,323,065              52,092,879       2,610,327        54,703,206
 Santa Clara ................................           3,258,512          243,326,089             246,584,601      18,592,003       265,176,604
 Santa Cruz .................................             259,212           30,229,346              30,488,558         811,628        31,300,186
 Shasta ........................................          644,872           13,173,629              13,818,501         710,653        14,529,154
 Sierra .........................................          39,549              460,134                 499,682          31,872           531,555
 Siskiyou .....................................           222,135            3,371,789               3,593,924         202,626         3,796,550
 Solano ........................................          642,390           40,278,418              40,920,808       1,717,771        42,638,579
 Sonoma .....................................             637,142           60,062,246              60,699,388       2,430,553        63,129,941
 Stanislaus ..................................            346,575           37,445,190              37,791,766       1,680,662        39,472,428
 Sutter .........................................         404,862            7,061,413               7,466,275         521,697         7,987,973
 Tehama ......................................            181,248            4,199,300               4,380,548         155,908         4,536,457
 Trinity .........................................         23,631              957,792                 981,423          35,470         1,016,893
 Tulare .........................................         543,399           22,132,758              22,676,157       1,093,164        23,769,321
 Tuolumne ...................................             101,491            5,650,402               5,751,893         173,821         5,925,714
 Ventura ......................................         1,376,939           92,034,717              93,411,655       3,774,830        97,186,485
 Yolo ............................................        414,988           17,349,653              17,764,641         955,619        18,720,259
 Yuba ..........................................          210,474            4,618,127               4,828,602         248,565         5,077,167
       Totals ..................................      $67,596,787      $3,719,964,445            $3,787,561,232   $184,144,298     $3,971,705,531

a. Includes the value of the homeowners' exemption but excludes "all other" exemptions.
b. All state-assessed property is on the secured roll.
NOTE: Detail may not compute to total due to rounding.




                                                                                          A-11
                                                                    Property Taxes
      TABLE 11—ASSESSED VALUEa OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY TAXES
                INCLUSIVE OF THE HOMEOWNERS’ EXEMPTION, BY INCORPORATED CITIES, 2006-07
                                        (In thousands of dollars)
                                               Locally                                                    Locally                                                    Locally
                City                       assessed value                   City                      assessed value                   City                      assessed value
                  1                              2                           1                              2                            1                             2
Adelanto ...........................          1,679,388     Campbell ..........................          5,400,684     East Palo Alto ..................            1,906,606
Agoura Hills .....................            3,598,033     Canyon Lake ....................             1,553,717     El Cajon ...........................         6,916,987
Alameda ...........................           8,041,946     Capitola ............................        1,581,134     El Centro .........................          1,888,182
Albany ..............................         1,639,538     Carlsbad ...........................       20,855,644      El Cerrito .........................         2,630,253
Alhambra .........................            5,827,873     Carmel .............................        2,507,307      El Monte ..........................          5,177,088
Aliso Viejo ........................          6,968,167     Carpinteria .......................         1,547,148      El Segundo ......................            8,219,975
Alturas ..............................          111,055     Carson .............................       12,000,923      Elk Grove .........................        15,860,322
Amador ............................              20,517     Cathedral City ..................           3,842,276      Emeryville ........................         3,288,669
American Canyon ............                  2,102,189     Ceres ...............................       2,623,215      Encinitas ..........................       10,021,066
Anaheim ...........................         32,604,155      Cerritos ............................        6,448,164     Escalon ............................          613,164
Anderson .........................             552,115      Chico ................................       5,883,717     Escondido ........................         11,613,983
Angels Camp ...................                483,889      Chino ................................       7,276,844     Etna .................................         34,045
Antioch .............................         9,864,720     Chino Hills ........................        7,656,561      Eureka .............................         1,753,378
Apple Valley .....................            4,610,821     Chowchilla ........................           607,881      Exeter ..............................          456,090
Arcadia .............................         8,555,365     Chula Vista .......................        21,305,195      Fairfax .............................          960,242
Arcata ..............................           969,161     Citrus Heights ...................           5,755,049     Fairfield ...........................      10,526,675
Arroyo Grande .................               2,092,858     Claremont ........................           3,133,622     Farmersville .....................            223,691
Artesia ..............................        1,143,810     Clayton .............................        1,691,382     Ferndale ..........................           119,060
Arvin ................................          307,851     Clearlake ..........................           699,162     Fillmore ............................          904,889
Atascadero .......................            2,796,483     Cloverdale ........................            892,408     Firebaugh ........................             215,224
Atherton ...........................          4,877,474     Clovis ...............................       6,620,888     Folsom .............................         9,672,886
Atwater .............................         1,360,213     Coachella .........................          1,527,402     Fontana ...........................        11,847,932
Auburn .............................          1,636,880     Coalinga ...........................           426,271     Fort Bragg .......................            544,602
Avalon ..............................           572,543     Colfax ...............................         173,104     Fort Jones .......................             32,915
Avenal ..............................          136,488      Colma ...............................          517,333     Fortuna ............................           725,713
Azusa ...............................        3,033,598      Colton ...............................       2,602,711     Foster City .......................          5,936,560
Bakersfield .......................         20,937,271      Colusa ..............................          264,006     Fountain Valley ................             6,072,186
Baldwin Park ....................             3,365,542     Commerce ........................           3,668,013      Fowler .............................          277,617
Banning ............................          1,893,136     Compton ..........................          4,214,000      Fremont ...........................        30,482,138
Barstow ............................          1,006,305     Concord ...........................        12,748,774      Fresno .............................       26,331,655
Beaumont ........................             2,376,029     Corcoran ..........................           272,019      Fullerton ..........................       13,333,079
Bell ...................................      1,241,344     Corning ............................          330,015      Galt ..................................     1,595,954
Bell Gardens ....................             1,233,507     Corona .............................       15,889,660      Garden Grove ..................            11,288,563
Bellflower .........................          3,721,654     Coronado .........................          5,138,865      Gardena ..........................          4,202,664
Belmont ............................          4,013,744     Corte Madera ...................            2,036,323      Gilroy ...............................      5,733,505
Belvedere .........................           1,288,105     Costa Mesa ......................          12,760,531      Glendale ..........................        19,900,244
Benicia .............................        4,806,052      Cotati ................................        890,746     Glendora ..........................          4,565,621
Berkeley ...........................        10,968,784      Covina ..............................        3,684,682     Goleta ..............................        4,498,202
Beverly Hills .....................         16,691,039      Crescent City ....................             255,236     Gonzales .........................             453,240
Big Bear Lake ..................              2,574,029     Cudahy .............................          549,278      Grand Terrace .................                737,840
Biggs ................................           72,577     Culver City ........................        5,812,920      Grass Valley ....................            1,238,370
Bishop ..............................           381,439     Cupertino .........................        11,176,300      Greenfield ........................            608,704
Blue Lake .........................             69,759      Cypress ............................         5,083,707     Gridley .............................          302,990
Blythe ...............................         543,211      Daly City ...........................        7,890,530     Grover Beach ..................              1,241,222
Bradbury ..........................            373,619      Dana Point .......................           7,689,529     Guadalupe .......................              266,644
Brawley ............................            863,601     Danville ............................        8,684,898     Gustine ............................           330,733
Brea .................................        6,492,527     Davis ................................       5,500,152     Half Moon Bay .................              2,074,913
Brentwood ........................            7,172,353     Del Mar ............................         1,987,170     Hanford ...........................          2,607,888
Brisbane ...........................          1,524,099     Del Rey Oaks ...................               229,324     Hawaiian Gardens ...........                  624,774
Buellton ............................           654,804     Delano ..............................        1,113,997     Hawthorne .......................           4,794,118
Buena Park ......................             6,749,324     Desert Hot Springs ...........               1,715,515     Hayward ..........................         14,474,538
Burbank ...........................         15,554,223      Diamond Bar ....................             6,421,793     Healdsburg ......................            1,521,579
Burlingame .......................           5,959,149      Dinuba ..............................          764,127     Hemet ..............................         4,815,414
Calabasas ........................           5,481,605      Dixon ................................       1,692,425     Hercules ..........................          3,180,682
Calexico ...........................          1,304,340     Dorris ...............................          21,543     Hermosa Beach ...............                3,893,390
California City ..................              790,787     Dos Palos .........................            189,982     Hesperia ..........................          4,724,572
Calimesa ..........................             578,065     Downey ............................          7,773,278     Hidden Hills .....................             974,837
Calipatria ..........................            68,584     Duarte ..............................        1,612,315     Highland ..........................          2,753,758
Calistoga ..........................            583,197     Dublin ...............................       7,421,297     Hillsborough ....................            5,577,658
Camarillo ..........................          9,519,298     Dunsmuir ..........................             95,881     Hollister ...........................        3,117,934



                                                                                          A-12
                                                                   Property Taxes
      TABLE 11—ASSESSED VALUEa OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY TAXES
           INCLUSIVE OF THE HOMEOWNERS’ EXEMPTION, BY INCORPORATED CITIES, 2006-07—Continued
                                        (In thousands of dollars)
                                              Locally                                                     Locally                                                   Locally
                City                      assessed value                   City                       assessed value                  City                      assessed value
                  1                             2                            1                              2                           1                             2
Holtville ............................        147,889      Loyalton ...........................             31,724     Palm Desert .....................         11,885,835
Hughson ..........................            388,945      Lynwood ...........................           2,317,879     Palm Springs ...................           8,526,928
Huntington Beach ............              25,365,831      Madera .............................          2,246,878     Palmdale .........................        10,337,753
Huntington Park ...............              2,130,973     Malibu ..............................         8,483,009     Palo Alto ..........................      17,642,547
Huron ...............................           91,154     Mammoth Lakes ...............                 3,365,369     Palos Verdes Estates ......                4,578,558
Imperial ............................          549,797     Manhattan Beach .............                 9,925,464     Paradise ..........................        1,831,922
Imperial Beach .................             1,381,071     Manteca ...........................           5,080,336     Paramount .......................          2,648,413
Indian Wells .....................           4,265,186     Maricopa ..........................              26,330     Parlier ..............................       241,415
Indio .................................      5,578,213     Marina ..............................         1,259,564     Pasadena ........................         17,379,644
Industry ............................        5,461,858     Martinez ...........................          4,190,661     Paso Robles ....................            3,224,771
Inglewood ........................           6,146,684     Marysville .........................            612,241     Patterson .........................         1,679,180
Ione ..................................        309,934     Maywood ..........................              744,662     Perris ...............................      3,915,536
Irvine ................................    39,275,563      McFarland ........................              219,469     Petaluma .........................          7,412,373
Irwindale ..........................        1,715,482      Mendota ...........................             154,899     Pico Rivera ......................          3,423,323
Isleton ..............................         55,009      Menlo Park .......................            8,316,118     Piedmont .........................          2,593,513
Jackson ............................          442,257      Merced .............................          4,791,570     Pinole ..............................       1,845,046
Kerman ............................           441,589      Mill Valley .........................         3,337,326     Pismo Beach ...................             2,048,606
King City ..........................          687,664      Millbrae ............................         2,956,993     Pittsburg ..........................        5,900,943
Kingsburg .........................            639,978     Milpitas .............................      10,309,483      Placentia ..........................        4,626,148
La Canada-Flintridge .......                 4,629,657     Mission Viejo ....................          12,447,794      Placerville ........................          872,710
La Habra ..........................          4,411,684     Modesto ...........................         14,404,560      Pleasant Hill ....................          4,346,672
La Habra Heights .............               1,033,205     Monrovia ..........................           3,485,308     Pleasanton ......................         15,560,969
La Mesa ...........................          4,621,878     Montague .........................               52,989     Plymouth .........................            65,680
La Mirada .........................          4,597,700     Montclair ..........................          2,208,566     Point Arena ......................            36,875
La Palma ..........................         1,509,454      Monte Sereno ...................              1,288,949     Pomona ...........................          8,054,381
La Puente ........................          1,564,233      Montebello .......................            4,026,926     Port Hueneme .................              1,567,671
La Quinta .........................        10,048,056      Monterey ..........................           3,967,968     Porterville ........................        1,889,247
La Verne ..........................          2,938,131     Monterey Park ..................              4,640,522     Portola .............................         125,665
Lafayette ..........................         4,756,733     Moorpark ..........................           4,366,522     Portola Valley ..................           1,955,006
Laguna Beach ..................              8,284,518     Moraga .............................          2,673,268     Poway .............................         7,554,831
Laguna Hills .....................          5,313,783      Moreno Valley ..................            11,381,863      Rancho Cordova ..............              5,995,287
Laguna Niguel ..................           11,347,246      Morgan Hill .......................          5,849,960      Rancho Cucamonga ........                 17,449,757
Laguna Woods .................              2,118,937      Morro Bay ........................           1,639,466      Rancho Mirage ................             7,078,400
Lake Elsinore ...................           3,678,632      Mount Shasta ...................               307,606      Rancho Palos Verdes ......                  8,065,467
Lake Forest ......................         10,164,243      Mountain View ..................            13,226,585      Rancho Santa Margarita ..                   6,575,282
Lakeport ...........................          418,060      Murrieta ............................       11,101,203      Red Bluff .........................           779,202
Lakewood ........................            6,413,018     Napa ................................         7,814,226     Redding ...........................        7,129,810
Lancaster .........................          9,683,358     National City .....................           2,704,222     Redlands .........................         5,795,569
Larkspur ...........................         2,401,160     Needles ............................            285,113     Redondo Beach ...............             10,213,309
Lathrop .............................        2,039,046     Nevada City ......................              429,499     Redwood City ..................           12,744,463
Lawndale .........................           1,653,369     Newark .............................          5,521,222     Reedley ...........................          850,111
Lemon Grove ...................              1,579,415     Newman ...........................              661,617     Rialto ...............................     5,203,350
Lemoore ...........................          1,355,393     Newport Beach .................             32,993,158      Richmond ........................         12,113,985
Lincoln .............................        5,934,942     Norco ...............................        2,644,916      Ridgecrest .......................         1,196,766
Lindsay ............................           281,797     Norwalk ............................         5,324,044      Rio Dell ............................        125,031
Live Oak ...........................          309,007      Novato ..............................        8,001,830      Rio Vista ..........................        1,003,762
Livermore .........................        12,566,791      Oakdale ............................         1,814,706      Ripon ...............................       1,434,940
Livingston .........................          622,620      Oakland ............................        36,441,596      Riverbank ........................          1,581,309
Lodi ..................................      4,884,302     Oakley ..............................        2,928,941      Riverside .........................       21,115,587
Loma Linda ......................            1,410,686     Oceanside ........................          16,714,062      Rocklin .............................      6,665,290
Lomita ..............................        1,588,117     Ojai ...................................     1,073,291      Rohnert Park ...................           3,918,782
Lompoc ............................         2,304,025      Ontario .............................       15,979,122      Rolling Hills ......................        1,052,179
Long Beach ......................          38,624,195      Orange .............................        14,767,488      Rolling Hills Estates .........             2,127,086
Loomis .............................          784,875      Orange Cove ....................               125,323      Rosemead .......................            2,882,728
Los Alamitos ....................            1,416,676     Orinda ..............................         4,104,871     Roseville ..........................      16,111,633
Los Altos ..........................         7,677,053     Orland ..............................           298,276     Ross ................................      1,141,344
Los Altos Hills ..................           4,111,999     Oroville .............................          922,332     Sacramento .....................          36,968,785
Los Angeles .....................         349,468,390      Oxnard .............................        14,562,919      St. Helena ........................         1,375,708
Los Banos ........................          2,665,983      Pacific Grove ....................           2,223,864      Salinas ............................        9,922,043
Los Gatos ........................          7,029,792      Pacifica ............................        3,951,388      San Anselmo ...................             2,038,393



                                                                                          A-13
                                                                      Property Taxes
       TABLE 11—ASSESSED VALUEa OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY TAXES
            INCLUSIVE OF THE HOMEOWNERS’ EXEMPTION, BY INCORPORATED CITIES, 2006-07—Concluded
                                          (In thousands of dollars)
                                             Locally                                                         Locally                                                    Locally
                City                     assessed value                       City                       assessed value                   City                      assessed value
                  1                            2                                1                              2                            1                              2
 San Bernardino ................            9,699,470         Shafter .............................           745,123     Ventura ............................        11,203,516
 San Bruno ........................         4,727,994         Shasta Lake .....................               629,777     Vernon .............................         3,332,365
 San Carlos .......................         5,897,065         Sierra Madre ....................             1,385,341     Victorville .........................        6,925,790
 San Clemente ..................          11,363,027          Signal Hill .........................        1,793,830      Villa Park .........................         1,234,007
 San Diego ........................      159,068,498          Simi Valley .......................         14,111,601      Visalia ..............................       7,609,802
 San Dimas .......................         3,647,656          Solana Beach ...................             2,955,562      Vista ................................       8,215,103
 San Fernando ..................           1,339,043          Soledad ............................            742,077     Walnut .............................         3,329,499
 San Francisco ..................        118,457,665          Solvang ............................            897,834     Walnut Creek ...................            11,571,868
 San Gabriel ......................        3,137,481          Sonoma ............................           1,864,329     Wasco .............................            472,406
 San Jacinto ......................        2,514,688          Sonora .............................            500,799     Waterford .........................            410,013
 San Joaquin .....................            79,591          South El Monte .................              1,442,511     Watsonville ......................           3,375,829
 San Jose ..........................     109,280,208          South Gate .......................            4,257,408     Weed ...............................           173,947
 San Juan Bautista ............               151,887         South Lake Tahoe ............                3,789,027      West Covina ....................             7,715,451
 San Juan Capistrano .......                5,257,601         South Pasadena ...............               2,789,277      West Hollywood ...............               5,991,974
 San Leandro ....................           8,983,237         South San Francisco ........                11,273,815      West Sacramento ............                 5,045,704
 San Luis Obispo ...............            5,319,901         Stanton .............................        1,971,147      Westlake Village ..............              2,441,428
 San Marcos ......................          9,073,958         Stockton ...........................        20,052,138      Westminster ....................             6,212,461
 San Marino ......................          3,537,674         Suisun ..............................        2,105,783      Westmorland ...................                 38,465
 San Mateo .......................        14,434,839          Sunnyvale ........................          20,711,857      Wheatland .......................              213,895
 San Pablo ........................        1,611,150          Susanville .........................           523,730      Whittier ............................        6,429,097
 San Rafael .......................        8,986,642          Sutter Creek .....................             263,471      Williams ...........................           305,978
 San Ramon ......................         13,099,060          Taft ...................................       292,867      Willits ...............................        315,539
 Sand City .........................         198,797          Tehachapi ........................             438,684      Willows ............................           253,760
 Sanger .............................        858,640          Tehama ............................             19,065      Windsor ...........................          3,137,729
 Santa Ana ........................       19,551,813          Temecula .........................          11,784,912      Winters ............................           464,615
 Santa Barbara ..................         13,178,278          Temple City ......................           2,843,782      Woodlake ........................              143,570
 Santa Clara ......................       20,477,225          Thousand Oaks ................              21,056,570      Woodland ........................            4,379,068
 Santa Clarita ....................       18,905,219          Tiburon .............................        3,316,478      Woodside ........................            3,581,844
 Santa Cruz .......................        6,205,385          Torrance ...........................        20,705,040      Yorba Linda .....................            9,966,337
 Santa Fe Springs .............            5,061,785          Tracy ................................       8,992,340      Yountville .........................           384,899
 Santa Maria .....................         6,416,435          Trinidad ............................            62,176     Yreka ...............................          482,440
 Santa Monica ...................         19,780,340          Truckee ............................          4,572,466     Yuba City .........................          4,442,219
 Santa Paula .....................         1,519,928          Tulare ...............................        2,840,481     Yucaipa ...........................          3,261,226
 Santa Rosa ......................        18,142,179          Tulelake ...........................             21,480     Yucca Valley ....................            1,340,364
 Santee .............................      4,144,411          Turlock .............................         4,905,543
 Saratoga ..........................       8,755,376          Tustin ...............................        8,157,962            GRAND TOTAL                        3,170,624,849
 Sausalito ..........................       2,286,040         Twentynine Palms ............                   640,385
 Scotts Valley ....................         2,015,375         Ukiah ................................        1,099,538
 Seal Beach ......................          3,583,250         Union City ........................           7,193,636
 Seaside ............................       1,936,453         Upland ..............................         6,178,127
 Sebastopol .......................           890,164         Vacaville ...........................         9,024,440
 Selma ...............................        869,228         Vallejo ..............................        9,516,528

a. These values are net of “all other exemptions” (see Table 8) but include the values of the homeowners’ exemption because tax rates for the support of city governments are set on
   assessed valuations which include them and local governments are reimbursed by the state for them.
NOTE: Detail may not compute to total due to rounding.




                                                                                             A-14
                                                                                           Property Taxes
                                      TABLE 12—ASSESSED VALUE OF PROPERTY ASSESSED BY THE STATE BOARD
                                                 OF EQUALIZATION, BY TYPE OF COMPANY, 2006-07
                                                            (In thousands of dollars)
                                                               Type of company                                                                               Assessed value
                                                                           1                                                                                       2
                                          UNDER PROVISIONS OF SECTION 721 OF
                                           THE REVENUE AND TAXATION CODE

 Telephone and telegraph
   Local exchange carriers ..................................................................................................................                 $10,654,934
   Interexchange carriers .....................................................................................................................                 3,936,123
   Wireless carriers ..............................................................................................................................             7,863,720
   Radio-telephone paging carriers ......................................................................................................                          21,563
       Subtotal .......................................................................................................................................       $22,476,339
 Gas, electric, and water ......................................................................................................................               35,260,875
 Electric generation facility ...................................................................................................................               6,998,230
 Intercounty pipelines, flumes, canals, ditches, and aqueducts ............................................................                                     1,240,156
 Railcar maintenance facility ................................................................................................................                     17,782
 Railroad ..............................................................................................................................................        1,603,405
           Total .........................................................................................................................................    $67,596,787
                                         UNDER PRIVATE RAILROAD CAR TAX LAW

 Private railroad cars ............................................................................................................................              $608,723
              Grand total ...........................................................................................................................         $68,205,510



                  TABLE 13—ASSESSED VALUE OF PROPERTY ASSESSED BY THE STATE BOARD OF EQUALIZATION
                                 AND SUBJECT TO LOCAL TAXATION, BY COMPANY, 2006-07
                                                (In thousands of dollars)
                                                              Name of company                                                                                Assessed value
                                                                           1                                                                                       2
                           TELEPHONE AND TELEGRAPH COMPANIES
 AT&T Communications, Inc. ................................................................................................................                      $591,390
 Cellco Partnership, dba Verizon Wireless ...........................................................................................                              142,900
 Cingular Wireless, LLC .......................................................................................................................                  1,994,963
 Citizens Telecommunications Company of California, Inc. ..................................................................                                        141,209
 Cox California Telecom, LLC, dba Cox Communications ....................................................................                                          128,400
 Cricket Communications, Inc. ..............................................................................................................                      119,493
 GTE Mobilnet of California, LP, dba Verizon Wireless ........................................................................                                    417,897
 Level 3 Communications, LLC ............................................................................................................                         421,481
 Los Angeles SMSA Ltd., Partnership, dba Verizon Wireless ...............................................................                                         832,317
 MCI Communications Services, Inc. ....................................................................................................                           340,781
 MCI Metro Access Transmission Services, LLC ..................................................................................                                    125,800
 Metro PCS California/Florida, Inc. .......................................................................................................                        223,806
 OmniPoint Communications Inc., dba T-Mobile ..................................................................................                                  1,386,138
 Pacific Bell Telephone Company, dba AT&T California .......................................................................                                     6,403,940
 Qwest Communications Corporation ...................................................................................................                              158,950
 Sacramento Valley LP, dba Verizon Wireless .....................................................................................                                  206,354
 SBC ASI/SBC ASI P&L LP, dba SBC Advanced Solutions, Inc. .........................................................                                                575,800
 Sprint Communications Company, LP .................................................................................................                               300,880
 Sprint Nextel Corporation, dba Nextel of California, Inc. .....................................................................                                   796,840
 Sprint PCS ..........................................................................................................................................           1,206,146
 SureWest Telephone ..........................................................................................................................                     163,811
 SureWest Televideo, dba Surewest Broadband ..................................................................................                                     144,200
 Time Warner Telecom of California, LP ..............................................................................................                              188,100
 Verizon California, Inc. ........................................................................................................................               3,750,449
 Verizon Wireless (VAW) LLC, dba Verizon Wireless ...........................................................................                                      185,382
 274 companies with an assessed value of less than $100,000,000 each ...........................................                                                 1,528,912
    Total for telephone and telegraph companiesa ................................................................................                             $22,476,339

a. Includes 22 local exchange carriers, 229 interexchange carriers, 39 wireless carriers, and 9 radio telephone paging carriers.
NOTE: Detail may not compute to total due to rounding.




                                                                                                                    A-15
                                                                                         Property Taxes
                 TABLE 13—ASSESSED VALUE OF PROPERTY ASSESSED BY THE STATE BOARD OF EQUALIZATION
                           AND SUBJECT TO LOCAL TAXATION, BY COMPANY, 2006-07—Continued
                                               (In thousands of dollars)
                                                            Name of company                                                                              Assessed value
                                                                         1                                                                                     2
                           GAS, ELECTRIC, AND WATER COMPANIES
El Paso Natural Gas Company ...........................................................................................................                       $81,000
Golden State Water Company ............................................................................................................                       478,536
Kern River Gas Transmission Company .............................................................................................                             343,100
Lodi Gas Storage, LLC ........................................................................................................................                195,615
Mojave Pipeline Company ..................................................................................................................                     74,500
North Baja Pipeline, LLC .....................................................................................................................                 82,200
Pacific Gas & Electric Company ..........................................................................................................                  15,911,131
PacifiCorp ...........................................................................................................................................        174,813
Plumas-Sierra Rural Electric Cooperative ...........................................................................................                            33,865
Questar Southern Trails Pipeline Company ........................................................................................                               37,500
San Diego Gas & Electric Company ...................................................................................................                         3,440,751
Sierra Pacific Power Company ............................................................................................................                      186,804
Southern California Edison Company .................................................................................................                       10,769,536
Southern California Gas Company ......................................................................................................                      2,873,308
Southwest Gas Corporation ................................................................................................................                    175,900
Trans-Elect NTD Path 15, LLC ............................................................................................................                     147,500
Tuscarora Gas Transmission Company ..............................................................................................                              75,590
Wild Goose Storage, Inc. ....................................................................................................................                 121,800
10 companies with an assessed value of less than $20,000,000 each ...............................................                                              57,426
   Total for gas, electric, and water companies ...................................................................................                       $35,260,875


                         ELECTRIC GENERATION FACILITY COMPANIES
AES Alamitos, LLC .............................................................................................................................              $267,600
AES Huntington Beach, LLC ...............................................................................................................                     110,600
AES Redondo Beach, LLC ..................................................................................................................                     197,900
Blythe Energy, LLC .............................................................................................................................              238,700
Cabrillo Power I LLC ...........................................................................................................................              131,100
Calpine Construction Finance Company, LP .......................................................................................                              253,000
Delta Energy Center, LLC ...................................................................................................................                  438,200
Duke Energy Morro Bay LLC ..............................................................................................................                       61,400
Duke Energy Moss Landing LLC .........................................................................................................                        690,000
Duke Energy South Bay, LLC .............................................................................................................                       67,100
El Segundo Power LLC .......................................................................................................................                   79,000
Elk Hills Power, LLC ............................................................................................................................             293,800
Gilroy Energy Center, LLC ..................................................................................................................                   98,600
GWF Energy, LLC - Hanford ...............................................................................................................                      73,000
GWF Energy, LLC - Henrietta .............................................................................................................                      73,800
GWF Energy, LLC - Tracy ...................................................................................................................                   114,100
High Desert Power Trust 2000-A ........................................................................................................                       470,600
Indigo Generation LLC ........................................................................................................................                 81,200
La Paloma Generating Company LLC .................................................................................................                            588,700
Larkspur Energy LLC ..........................................................................................................................                 58,900
Los Esteros Critical Energy Facility LLC .............................................................................................                         93,200
Metcalf Energy Center, LLC ................................................................................................................                   315,700
Mirant Delta, LLC ................................................................................................................................            157,000
Mirant Potrero, LLC .............................................................................................................................              42,200
Mountainview Power Company, LLC ..................................................................................................                            549,800
Otay Mesa Generating Company, LLC ...............................................................................................                              35,900
Palomar Energy LLC ...........................................................................................................................                362,200
Pastoria Energy Facility, LLC ..............................................................................................................                  370,800
Reliant Energy Etiwanda, Inc. .............................................................................................................                    39,800
Reliant Energy Mandalay, Inc. ............................................................................................................                     43,500
Reliant Energy Ormond Beach, Inc. ....................................................................................................                        142,000
Sunrise Power Company, LLC ............................................................................................................                       395,900
8 facilities with an assessed value of less than $20,000,000 each ......................................................                                       62,930
   Total for electric generation facilities ...............................................................................................                $6,998,230




                                                                                                                 A-16
                                                                                         Property Taxes
                  TABLE 13—ASSESSED VALUE OF PROPERTY ASSESSED BY THE STATE BOARD OF EQUALIZATION
                            AND SUBJECT TO LOCAL TAXATION, BY COMPANY, 2006-07—Concluded
                                                (In thousands of dollars)
                                                             Name of company                                                                             Assessed value
                                                                          1                                                                                    2
                           INTERCOUNTY PIPELINES, FLUMES, CANALS,
                                          DITCHES, AND AQUEDUCTSb
 CALNEV Pipe Line LLC ......................................................................................................................                  $78,100
 Chevron Pipeline Company .................................................................................................................                    37,840
 Chevron U.S.A., Inc. ...........................................................................................................................              29,500
 ConocoPhillips Pipe Line Company ....................................................................................................                         65,008
 CPN Pipeline Company ......................................................................................................................                   18,900
 CPN Pipeline Company, dba Calpine Pittsburg, Inc. ...........................................................................                                  9,920
 Equilon Enterprises LLC, dba Shell Oil Products US ..........................................................................                                147,800
 Pacific Pipeline System, LLC ..............................................................................................................                  138,006
 Pacific Terminals LLC .........................................................................................................................               39,800
 Plains Pipeline, LP ..............................................................................................................................            30,200
 Sacramento Municipal Utilities District ................................................................................................                      45,165
 San Ardo Pipeline Company ...............................................................................................................                     12,100
 SFPP, LP ............................................................................................................................................        408,000
 Shell California Pipeline Company LLC ...............................................................................................                          9,220
 West Coast Pipe Lines ........................................................................................................................               143,800
 15 companies with an assessed value of less than $9,000,000 each .................................................                                            26,797
    Total for intercounty pipelines, etc. ..................................................................................................               $1,240,156


                          RAILCAR MAINTENANCE FACILITY COMPANIESc
 GATX Financial Corporation ...............................................................................................................                    $7,903
 TTX Company .....................................................................................................................................              9,725
 Union Tank Car Company ...................................................................................................................                       154
    Total for railcar maintenance facilities .............................................................................................                    $17,782


                                               RAILROAD COMPANIES
 Alameda Belt Line ...............................................................................................................................            $17,796
 Arizona & California Railroad ..............................................................................................................                   5,084
 BNSF Railway Company .....................................................................................................................                   474,645
 California Northern Railroad ................................................................................................................                     7,726
 Central California Traction Company ..................................................................................................                            4,037
 Central Oregon & Pacific Railroad ......................................................................................................                          2,606
 McCloud Railway Company ................................................................................................................                       1,933
 Mendocino Railway .............................................................................................................................                1,024
 Modesto & Empire Traction Company .................................................................................................                           15,593
 Napa Valley Wine Train, Inc. ...............................................................................................................                  15,707
 Pacific Harbor Lines ............................................................................................................................              4,103
 San Diego & Arizona Eastern Railway Company ................................................................................                                   1,045
 San Diego & Imperial Valley Railroad Company Inc. ..........................................................................                                   4,339
 San Joaquin Valley Railroad Company ...............................................................................................                           14,198
 Santa Cruz Big Trees & Pacific Railway Company, dba Roaring Camp Railroad ................................                                                     1,306
 Santa Maria Valley Railroad Company ................................................................................................                              1,396
 Sierra Northern Railway ......................................................................................................................                    1,686
 Stockton Terminal & Eastern Railroad ................................................................................................                             5,723
 Trona Railway Company .....................................................................................................................                     8,387
 Tulare Valley Railroad .........................................................................................................................                3,470
 Union Pacific Railroad Company .........................................................................................................                    1,007,375
 Ventura County Railroad .....................................................................................................................                     1,858
 7 companies with an assessed value of less than $1,000,000 each ...................................................                                               2,368
    Total for railroad companies ............................................................................................................              $1,603,405

b. All other taxable property owned by these companies is locally assessed.
c. Property at fixed locations which is not subject to the private railroad car tax. Excludes the value of private railroad cars operated on the railroads, for which see Table 17A.




                                                                                                                 A-17
                                                                      Property Taxes
                           TABLE 14—2005-06 GENERAL PROPERTY TAX LEVIES AS COMPILED FOR COMPUTATION
                                                      OF THE AVERAGE TAX RATE
                                           (Levies and assessed values in thousands of dollars)
                                Net taxablea                                    Property tax allocations and leviesb, e                                      Average tax rate (%)
         County                assessed value            City              Countyc              Schoolc          Other districtsd          Totald           2005-06         2004-05
             1                       2                    3                   4                     5                   6                    7                  8               9
 Alameda ...............         $161,909,939           $339,464            $245,622              $890,427            $400,396           $1,875,909          1.159           1.149
 Alpine ...................           581,125                 –                3,603                  1,596                613                 5,812         1.000           1.000
 Amador ................            3,624,371              1,631              11,703                22,993                 491               36,818          1.016           1.012
 Butte ....................        14,740,507              8,217              18,488                96,474              32,846              156,025          1.058           1.057
 Calaveras .............            5,425,259                438               9,802                40,434               5,755               56,429          1.040           1.045
 Colusa ..................          2,095,864              1,090               5,398                13,379               1,396               21,263          1.015           1.016
 Contra Costa ........            129,495,209            110,398             159,070               756,602             385,329             1,411,399         1.090           1.086
 Del Norte ..............           1,333,150                 57               2,248                 9,194               1,975                13,474         1.011           1.001
 El Dorado .............           21,778,237              4,757              49,061               117,278              52,439               223,535         1.026           1.026
 Fresno ..................         47,866,740             66,540              71,080               352,685              60,859               551,164         1.151           1.194
 Glenn ...................          1,961,258              1,233               4,114                13,948                 892                20,187         1.029           1.027
 Humboldt .............             8,384,058              1,723              15,173                59,515              10,931                87,342         1.042           1.032
 Imperial ................          7,885,325               5,691             11,345                57,634               15,308               89,978         1.141           1.132
 Inyo ......................        3,038,989                 386              8,973                19,531                2,844               31,734         1.044           1.019
 Kern .....................        57,088,759              34,054            158,632               376,152               61,164              630,002         1.104           1.113
 Kings ....................         6,291,486               3,437             13,886                39,624               10,163               67,110         1.067           1.067
 Lake .....................         5,205,989                 806             11,867                31,358                9,689               53,720         1.032           1.025
 Lassen .................           1,783,975                 743              3,526                12,901                  914               18,084         1.014           1.016
 Los Angeles .........            828,066,046          1,479,638           1,929,528             4,215,786           1,717,955             9,342,907         1.128           1.122
 Madera .................           9,000,854              1,832              12,837                70,947               9,110                94,726         1.052           1.061
 Marin ....................        45,365,350             48,923              82,824               304,231              60,228               496,206         1.094           1.075
 Mariposa ..............            1,574,353                 –                3,858                11,216                 701                15,775         1.002           1.002
 Mendocino ...........              7,855,401                756              21,400                52,188               9,704                84,048         1.070           1.068
 Merced .................          15,086,623              9,338              32,761               104,714              12,650               159,463         1.057           1.064
 Modoc ..................             863,543                267               2,371                 5,495                 502                 8,635         1.000           1.000
 Mono ....................          3,860,519              1,393              12,208                18,459               9,610                41,670         1.079           1.052
 Monterey ..............           42,802,615             28,124              70,614               287,286              64,359               450,383         1.052           1.055
 Napa ....................         20,978,418             21,562              39,218               152,716              11,835               225,331         1.074           1.069
 Nevada ................           12,923,218              8,769              18,168                81,853              23,410               132,200         1.023           1.021
 Orange .................         339,774,578            364,121             220,982             2,289,412             689,425             3,563,940         1.049           1.054
 Placer ...................        45,687,389             30,139              83,930               315,504              52,501               482,074         1.055           1.050
 Plumas .................           3,265,388                197               6,736                23,093               3,335                33,361         1.022           1.027
 Riverside ..............         166,947,342             92,404             194,277               959,117             580,980             1,826,778         1.094           1.064
 Sacramento ..........            106,577,568            107,023             182,928               619,743             231,482             1,141,176         1.071           1.071
 San Benito ...........             5,759,687              1,196               8,609                37,959              17,180                64,944         1.128           1.109
 San Bernardino ....              128,879,395             78,235             137,888               684,089             542,427             1,442,639         1.119           1.122
 San Diego ............           314,322,917            379,404             417,116             2,205,784             362,423             3,364,727         1.070           1.074
 San Francisco ......             111,406,190                 –              777,320               399,600              93,394             1,270,314         1.140           1.131
 San Joaquin .........             50,022,156             54,670             103,842               297,130              68,711               524,353         1.048           1.028
 San Luis Obispo ...               33,131,983             27,240              78,591               217,326              21,069               344,226         1.039           1.054
 San Mateo ...........            113,155,584            117,578             163,947               760,807             156,225             1,198,557         1.059           1.057
 Santa Barbara ......              49,053,017             26,878              92,542               311,046              75,995               506,461         1.032           1.027
 Santa Clara ..........           241,125,598            231,164             385,750             1,776,199             374,444             2,767,557         1.148           1.140
 Santa Cruz ...........            28,337,983             16,376              34,747               188,792              72,902               312,817         1.104           1.100
 Shasta ..................         12,709,753              7,361              17,616                93,772              20,243               138,992         1.094           1.096
 Sierra ...................           477,466                 28               2,516                 1,721                 716                 4,981         1.043           1.039
 Siskiyou ...............           3,387,493              2,054               7,354                23,227               1,468                34,103         1.007           1.007
 Solano ..................         36,993,494             47,519              62,396               205,866              92,299               408,080         1.103           1.108
 Sonoma ...............            56,337,233              31,813            122,012               391,623               77,732              623,180         1.106           1.110
 Stanislaus ............           33,265,495              22,285             37,140               265,771               32,406              357,602         1.075           1.057
 Sutter ...................         6,756,738               5,375             10,454                46,856                7,548               70,233         1.039           1.030
 Tehama ................            3,807,352               1,595              8,984                26,694                1,219               38,492         1.011           1.013
 Trinity ...................          908,690                  –               2,633                 6,082                  435                9,150         1.007           1.008
 Tulare ...................        20,505,051               9,761             39,399               142,291               28,184              219,635         1.071           1.057
 Tuolumne .............             5,245,422                 363             14,858                34,984               2,940                53,145         1.013           1.015
 Ventura ................          86,088,643              77,118            147,358               501,134             203,210               928,820         1.079           1.084
 Yolo ......................       16,110,050              27,377             13,763               102,686              25,986               169,812         1.054           1.055
 Yuba ....................          3,923,305               1,186              8,241                26,126               3,849                39,402         1.004           1.005
    Totals ...............     $3,492,830,140        $3,941,727           $6,413,307          $21,171,050           $6,814,796          $38,340,880          1.098           1.095

a. These are the assessed values on which general property taxes were actually levied in 2005-06. Excluded are exemptions totaling $129,911,210,000 as follows: homeowners',
   $38,163,819,000; all other, $91,747,391,000.
b. The county levies at a rate of 1 percent of assessed value have been allocated among the jurisdictions receiving a portion of those levies. Excluded are the state reimbursements to
   local governments of $433,864,000 for the homeowners' exemption described in footnote a.
c. County levies for school purposes such as junior college tuition and countywide school levies are included with school levies.
d. Includes debt levies on land and/or improvements only. Also includes the portion of the 1 percent levy allocated to jurisdictions previously taxing less than total property.
e. These allocations are as reported by the county auditors and are the initial allocations without any adjustment for the subsequent allocation of ERAF funds to either the Sales and Use
   Tax Compensation Fund or to cities and counties due to the Vehicle License Fee swap.




                                                                                         A-18
                                                                   Property Taxes
                                                 TABLE 15—2005-06 GENERAL PROPERTY TAX DOLLARa, BY COUNTY
                                                                                               Property tax dollarsb
                                                                                   c
                 County                               City               County                       Schoolc                 Other districts                   Total
                      1                                2                    3                            4                           5                           6
 Alameda .................................            $.18                 $.13                         $.48                        $.21                       $1.00
 Alpine .....................................            –                  .62                          .27                         .11                        1.00
 Amador ..................................             .04                  .32                          .63                         .01                        1.00
 Butte ......................................          .05                  .12                          .62                         .21                        1.00
 Calaveras ...............................             .01                  .17                          .72                         .10                        1.00
 Colusa ....................................           .05                  .25                          .63                         .07                        1.00
 Contra Costa ..........................               .08                   .11                         .54                         .27                        1.00
 Del Norte ................................            .00                   .17                         .68                         .15                        1.00
 El Dorado ...............................             .02                   .22                         .53                         .23                        1.00
 Fresno ....................................           .12                   .13                         .64                         .11                        1.00
 Glenn .....................................           .06                   .20                         .69                         .05                        1.00
 Humboldt ...............................              .02                   .17                         .68                         .13                        1.00
 Imperial ..................................           .06                   .13                         .64                         .17                        1.00
 Inyo ........................................         .01                   .28                         .62                         .09                        1.00
 Kern .......................................          .05                   .25                         .60                         .10                        1.00
 Kings ......................................          .05                   .21                         .59                         .15                        1.00
 Lake .......................................          .02                   .22                         .58                         .18                        1.00
 Lassen ...................................            .04                   .20                         .71                         .05                        1.00
 Los Angeles ...........................               .16                   .21                         .45                         .18                        1.00
 Madera ...................................            .02                   .13                         .75                         .10                        1.00
 Marin ......................................          .10                   .17                         .61                         .12                        1.00
 Mariposa ................................               –                   .25                         .71                         .04                        1.00
 Mendocino .............................               .01                   .25                         .62                         .12                        1.00
 Merced ...................................            .06                   .20                         .66                         .08                        1.00
 Modoc ....................................            .03                   .27                         .64                         .06                        1.00
 Mono ......................................           .04                   .29                         .44                         .23                        1.00
 Monterey ................................             .06                   .16                         .64                         .14                        1.00
 Napa ......................................           .10                   .17                         .68                         .05                        1.00
 Nevada ..................................             .06                   .14                         .62                         .18                        1.00
 Orange ...................................            .10                   .06                         .64                         .20                        1.00
 Placer .....................................          .06                   .17                         .66                         .11                        1.00
 Plumas ...................................            .01                   .20                         .69                         .10                        1.00
 Riverside ................................            .05                   .11                         .52                         .32                        1.00
 Sacramento ............................               .10                   .16                         .54                         .20                        1.00
 San Benito .............................              .02                   .13                         .58                         .27                        1.00
 San Bernardino ......................                 .05                   .10                         .47                         .38                        1.00
 San Diego ..............................              .11                   .12                         .66                         .11                        1.00
 San Francisco ........................                  –                   .61                         .32                         .07                        1.00
 San Joaquin ...........................               .10                   .20                         .57                         .13                        1.00
 San Luis Obispo .....................                 .08                   .23                         .63                         .06                        1.00
 San Mateo .............................               .10                   .14                         .63                         .13                        1.00
 Santa Barbara ........................                .05                   .18                         .62                         .15                        1.00
 Santa Clara ............................              .08                   .14                         .64                         .14                        1.00
 Santa Cruz .............................              .05                   .11                         .61                         .23                        1.00
 Shasta ....................................           .05                   .13                         .67                         .15                        1.00
 Sierra .....................................          .01                   .50                         .35                         .14                        1.00
 Siskiyou .................................            .06                   .22                         .68                         .04                        1.00
 Solano ....................................           .12                   .15                         .50                         .23                        1.00
 Sonoma .................................              .05                   .20                         .63                         .12                        1.00
 Stanislaus ..............................             .06                   .11                         .74                         .09                        1.00
 Sutter .....................................          .07                   .15                         .67                         .11                        1.00
 Tehama ..................................             .04                   .23                         .70                         .03                        1.00
 Trinity .....................................           –                   .29                         .66                         .05                        1.00
 Tulare .....................................          .04                   .18                         .65                         .13                        1.00
 Tuolumne ...............................              .01                   .28                         .66                         .05                        1.00
 Ventura ..................................            .08                   .16                         .54                         .22                        1.00
 Yolo ........................................         .16                   .08                         .61                         .15                        1.00
 Yuba ......................................           .03                   .21                         .66                         .10                        1.00
    Totals .................................          $.10                 $.17                         $.55                        $.18                       $1.00

a. Includes ad valorem levies for debt service on land and/or improvements only, but excludes special assessments levied on other than an ad valorem basis (e.g., per parcel).
b. These proportions are based on the initial allocations as shown in Table 14 without any adjustment for the subsequent allocation of ERAF funds to either the Sales and Use Tax
   Compensation Fund or to cities and counties due to the Vehicle License Fee swap.
c. County levies for school purposes such as junior college tuition and countywide school levies are included with school levies.




                                                                                       A-19
                                                                       Property Taxes
                        TABLE 16A—TIMBER YIELD TAX AND TIMBER RESERVE FUND TAX STATISTICS, 1977 TO 2005
                                                    Market value                        Timber yield tax                                                     Timber reserve fund
                                                  of timber harvest       Ratea                    Net revenue                                    Ratea                   Net revenue
          Calendar year                              (In millions)         (%)                    (In thousands)                                   (%)                  (In thousands)
                    1                                     2                  3                                4                                      5                        6
 2005 ....................................            $546.9               2.9                           $15,652                                      –                                –
 2004 ....................................             500.1               2.9                            14,440                                      –                                –
 2003 ....................................             447.7               2.9                            13,193                                      –                                –
 2002 ....................................             452.0               2.9                            13,742                                      –                                –
 2001 ....................................             575.7               2.9                            19,656                                      –                                –
 2000 ....................................              909.1              2.9                            26,026                                      –                                –
 1999 ....................................              763.8              2.9                            23,249                                      –                                –
 1998 ....................................              759.0              2.9                            22,815                                      –                                –
 1997 ....................................              867.7              2.9                            26,282                                      –                                –
 1996 ....................................              920.9              2.9                            26,707                                      –                                –
 1995 ....................................              945.3              2.9                            27,415                                      –                                –
 1994 ....................................            1,103.1              2.9                            31,991                                      –                                –
 1993 ....................................            1,272.3              2.9                            36,897                                      –                                –
 1992 ....................................              902.4              2.9                            26,170                                      –                                –
 1991 ....................................              661.8              2.9                            19,192                                      –                                –
 1990 ....................................             890.5               2.9                            24,937                                      –                             –
 1989 ....................................             762.7               2.9                            21,731                                      –                             –
 1988 ....................................             669.2               2.9                            20,014                                      –                             –
 1987 ....................................             577.2               2.9                            16,828                                      –                             –
 1986 ....................................             451.8               2.9                            14,009                                      –                             –
 1985 ....................................             396.5               2.9                            12,155                                      –                             –
 1984 ....................................             425.0               2.9                            13,144                                      –                             –
 1983 ....................................             400.5               2.9                            12,045                                      –b                          $81
 1982 ....................................             296.1               2.9                             9,004                                     5.2                       15,361
 1981 ....................................             493.1               3.0                            14,970                                     1.7                        8,179
 1980 ....................................             565.8               3.0                            16,945                                     0.0                             13
 1979 ....................................             742.7               3.0                            22,481                                     0.0                             18
 1978 ....................................             682.1               6.0                            41,342                                     0.5                          3,439
 1977 ....................................             389.0c              6.0                            23,822c                                    0.5                          1,985c


a. In effect for the year. The rate is set annually in December.
b. A sunset provision terminated the reserve fund tax at the end of 1982.
c. This tax became effective April 1, 1977. The timber yield tax replaced the ad valorem property tax on standing timber. The reserve rate assured that the timber tax fund would be
   sufficient to meet the revenue guarantees of the participating counties.




                                                 TABLE 16B—TIMBER PRODUCTIONa STATISTICS, BY COUNTY, 2005
                                                      Net volumeb                                                                                     Net volumeb
                                                       (In millions    Market valuec                                                                   (In millions         Market valuec
                    County                            of board feet)   (In thousands)                             County                              of board feet)        (In thousands)
                        1                                     2               3                                      1                                        2                    3
 Amador ........................................           87.9            14,771             Plumas ..........................................             107.8                 26,387
 Butte ............................................        29.9             7,662             San Mateo ....................................                  5.7                  3,659
 Calaveras .....................................           15.7             3,864             Santa Cruz ....................................                 9.7                  6,158
 Del Norte ......................................          22.6            11,186             Shasta ..........................................             170.7                 43,469
 El Dorado .....................................           90.0            16,798             Sierra ............................................            27.1                  6,379
 Fresno ..........................................         11.5             2,345             Siskiyou ........................................             207.7                 47,567
 Glenn ...........................................          3.1               476             Sonoma ........................................                 9.0                  4,984
 Humboldt ....................................            390.3           193,363             Tehama ........................................                65.1                 18,072
 Lassen .........................................          67.9            15,299             Trinity ............................................           81.6                 21,730
 Madera .........................................           3.0               486             Tulare ...........................................             10.7                  1,880
 Mariposa ......................................            5.8             1,250             Tuolumne ......................................                37.4                  9,544
 Mendocino ...................................            120.8            53,914             Yuba .............................................             11.8                  4,215
 Modoc ..........................................          43.1             8,480             Otherd ...........................................              6.6                  2,679
 Nevada ........................................           36.4             8,808
 Placer ...........................................        46.0            11,514                Totals .......................................            1,725.0             546,937

a. Data are from harvest reports prepared by taxpayers for payment of the Timber Yield Tax and are subject to audit corrections and delinquent filing.
b. Board feet is the quantity of timber cut and scaled. Miscellaneous products including all hardwoods, Christmas trees, fuelwood, poles and pilings, and split products are generally not
   measured in net board feet.
c. Value of the timber immediately before cutting.
d. Includes timber harvested in Alameda, Alpine, Kern, Lake, Los Angeles, Merced, Mono, Monterey, Napa, Orange, Riverside, Sacramento, San Bernardino, San Diego, San Joaquin,
   San Luis Obispo, Santa Clara, Solano, and Ventura counties.




                                                                                         A-20
                                                                                           Property Taxes
                     TABLE 17A—ASSESSED VALUE OF PRIVATE RAILROAD CARS ASSESSED BY THE STATE BOARD
                       OF EQUALIZATION AND SUBJECT TO EXCLUSIVE STATE TAXATION, BY COMPANY, 2006-07
                                                                                                                                                            Assessed valuea
                                                              Name of company                                                                                (In thousands)   Amount of tax
                                                                           1                                                                                      2                3
                                               PRIVATE RAILROAD CARS
 ACE Cogeneration Company ..............................................................................................................                         $1,186          $12,983
 ADM Transportation Company ............................................................................................................                         10,415          114,039
 Ag Processing, Inc. .............................................................................................................................                1,527           16,720
 American Railcar Leasing LLC ............................................................................................................                       21,592          236,430
 Andrews Petroleum, Inc. .....................................................................................................................                    1,298           14,208
 Basell USA, Inc. ..................................................................................................................................              1,473           16,126
 BASF Corporation ...............................................................................................................................                  1,573          17,221
 Bombardier Capital Rail, Inc. ..............................................................................................................                      3,052          33,421
 BP Corporation North America, Inc. ....................................................................................................                           1,814          19,863
 Cargill, Inc. ..........................................................................................................................................          8,975          98,276
 Cargill, Inc. CGD Division ....................................................................................................................                   2,453          26,857
 Cemex, Inc. .........................................................................................................................................             4,108          44,981
 Cemex, Inc. .........................................................................................................................................            3,455           37,833
 Chevron Phillips Chemical Company, LP ............................................................................................                               3,798           41,584
 Chevron USA, Inc. ..............................................................................................................................                10,817          118,449
 Chicago Freight Car Leasing Company ..............................................................................................                               4,020           44,014
 The CIT Group/Capital Finance, Inc. ...................................................................................................                         36,985          404,984
 ConocoPhillips Company, Inc. ............................................................................................................                        2,751           30,121
 Cryo-Trans, Inc. ..................................................................................................................................              2,673           29,275
 Crystal Car Line, Inc. ..........................................................................................................................                2,500           27,376
 The Dow Chemical Company ..............................................................................................................                          6,670           73,034
 Eastman Chemical Company, Inc. ......................................................................................................                              881            9,642
 Equistar Chemicals, LP .......................................................................................................................                   3,888           42,568
 Exxon Mobil Corporation .....................................................................................................................                   13,519          148,038
 Farmers Commodities Transportation Company .................................................................................                                     1,727           18,910
 First Union Rail Corporation ................................................................................................................                    6,475           70,904
 Formosa Transrail Corporation ...........................................................................................................                        3,518           38,521
 GATX Financial Corporation ...............................................................................................................                      43,015          471,012
 GATX Rail Canada Corporation ..........................................................................................................                          1,774           19,425
 General Electric Rail Services Corporation .........................................................................................                            19,213          210,387
 Innovene, formerly BP Solvay Polyethylene North America ................................................................                                          1,481          16,217
 MHC, Inc., a wholly owned subsidiary of Conagra Foods ...................................................................                                         1,556          17,038
 MRC- Mitsui Rail Capital, LLC .............................................................................................................                       1,181          12,928
 Nova Chemicals, Ltd. ..........................................................................................................................                   2,908          31,838
 Occidental Chemical Corporation ........................................................................................................                          3,049          33,384
 Procor, Limited ....................................................................................................................................              5,886          64,453
 Proctor & Gamble Manufacturing Company ........................................................................................                                   1,616          17,693
 Railcar Associates, LP ........................................................................................................................                   2,907          31,827
 Railcar Leasing, LLC ...........................................................................................................................                  6,149          67,335
 Reagent Chemical & Research, Inc. ...................................................................................................                             1,455          15,932
 Rhodia, Inc. .........................................................................................................................................            1,554          17,015
 RRM Properties, Ltd. ..........................................................................................................................                   1,190          13,034
 Searles Valley Minerals .......................................................................................................................                 15,673          171,624
 J. R. Simplot Company .......................................................................................................................                    1,842           20,169
 Solvay Chemicals, Inc. ........................................................................................................................                    959           10,503
 Southwest Rail Industries, Inc. ............................................................................................................                     1,124           12,311
 Tate & Lyle Ingredients Americas, Inc., formerly A.E. Staley Manufacturing Company .......................                                                       1,991           21,802
 Transport Capital Rail Partners LLC ...................................................................................................                          2,665           29,179
 Transportation Equipment, Inc. ...........................................................................................................                       1,986           21,745
 Trinity Industries Leasing Company ....................................................................................................                         22,270          243,861
 TTX Company .....................................................................................................................................              216,514        2,370,825
 U. S. Borax, Inc. ..................................................................................................................................             3,913           42,852
 Union Carbide Corporation, a subsidiary of Dow Chemical Company .................................................                                                4,140           45,336
 Union Tank Car Company ...................................................................................................................                      53,084          581,270
 Westlake Polymers, LP .......................................................................................................................                    1,415           15,497
 184 other companies with an assessed value under $800,000 each ..................................................                                               23,073          252,650
  Totals for private railroad cars ...........................................................................................................                 $608,723       $6,665,517

a. 2006-07 assessed values were set at 65.64 percent of market value.




                                                                                                                   A-21
                                                                              Property Taxes
       TABLE 17B—PRIVATE RAILROAD CAR TAX ASSESSMENTS, TAX RATES, AND TAX LEVIES, 1938-40 TO 2006-07
                                                                    Average number   Assessed valuea            Average assessed          Tax rate per $100          Amount of taxc
                     Fiscal year                                        of cars       (In thousands)              value per cara           assessed valueb           (In thousands)
                             1                                            2                   3                           4                         5                        6
 2006-07    .....................................................       30,261           $608,723                      $20,116                 $1.095                    $6,666
 2005-06    .....................................................       30,267            639,448                       21,127                  1.092                     6,983
 2004-05    .....................................................       28,193            602,468                       21,370                  1.088                     6,555
 2003-04    .....................................................       26,925            607,855                       22,576                  1.079                     6,559
 2002-03    .....................................................       26,898            604,608                       22,478                  1.072                     6,484
 2001-02    .....................................................       26,300            597,797                       22,730                  1.066                     6,373
 2000-01    .....................................................       25,665            595,471                       23,202                  1.064                     6,336
 1999-00    .....................................................       27,120            631,477                       23,285                  1.065                     6,725
 1998-99    .....................................................       24,707            595,587                       24,106                  1.063                     6,331
 1997-98    .....................................................       24,268            584,153                       24,071                  1.058                     6,180
 1996-97    .....................................................       23,834            583,191                       24,469                  1.058                     6,170
 1995-96    .....................................................       22,472            489,453                       21,781                  1.055                     5,164
 1994-95    .....................................................       22,532            583,598                       25,901                  1.054                     6,151
 1993-94    .....................................................       21,206            508,150                       23,963                  1.056                     5,366
 1992-93    .....................................................       21,971            513,828                       23,387                  1.054                     5,416
 1991-92    .....................................................       22,172            492,304                       22,204                  1.056                     5,199
 1990-91    .....................................................       22,290            467,257                       20,963                  1.060                     4,953
 1989-90    .....................................................       22,190            371,014                       16,720                  1.063                     3,944
 1988-89    .....................................................       21,178            328,270                       15,501                  1.069                     3,509
 1987-88    .....................................................       19,521            410,765                       21,042                  1.074                     4,412
 1986-87    .....................................................       20,990            439,754                       20,951                  1.086                     4,776
 1985-86    .....................................................       21,159            407,506                       19,259                  1.102                     4,491
 1984-85    .....................................................       21,526            515,750                       23,959                  1.115                     5,751
 1983-84    .....................................................       22,596            554,614                       24,545                  1.119                     6,206
 1982-83    .....................................................       18,688            581,697                       31,127                  1.13                      6,573
 1981-82    .....................................................       16,142            528,235                       32,724                  1.14                      6,022
 1980-81    .....................................................       16,143            109,696                        6,795                  4.62                      5,068
 1979-80    .....................................................       14,514              90,701                        6,249                 4.70                      4,263
 1978-79    .....................................................       17,483              87,393                        4,999                 4.85                      4,239
 1977-78    .....................................................       18,388              78,154                        4,213                11.19                      8,754
 1976-77    .....................................................       18,962              78,660                        4,148                11.33                      8,915
 1975-76    .....................................................       18,003              75,652                        4,202                11.24                      8,505
 1974-75    .....................................................       18,648              71,251                        3,801                11.15                      7,946
 1973-74    .....................................................       17,111              64,101                        3,681                11.44                      7,334
 1972-73    .....................................................       15,157              50,255                        3,316                11.43                      5,701
 1971-72    .....................................................       14,977              44,196                        2,951                10.85                      4,552
 1970-71    .....................................................       15,091              41,766                        2,768                 9.93                      4,148
 1969-70    .....................................................       15,088              39,809                        2,638                 9.39                      3,739
 1968-69    .....................................................       14,756              43,421                        2,943                 8.90                      3,865
 1967-68    .....................................................       14,559              37,627                        2,584                 7.79                      2,931
 1966-67    .....................................................       13,872              32,986                        2,378                 7.51                      2,477
 1965-66    .....................................................       14,436              30,243                        2,095                 7.29                      2,205
 1964-65    .....................................................       14,534              28,855                        1,985                 6.99                      2,017
 1963-64    .....................................................       14,562              26,679                        1,832                 6.92                      1,846
 1962-63    .....................................................       15,639              26,506                        1,695                 6.82                      1,808
 1961-62    .....................................................       16,182              26,807                        1,657                 6.54                      1,753
 1960-61    .....................................................       16,055              25,894                        1,613                 6.44                      1,668
 1955-60    .....................................................       16,948              27,964d                       1,650                 5.49                      7,669
 1950-55    .....................................................       16,943              23,319d                       1,376                 4.82                      5,629
 1945-50    .....................................................       16,382              17,426d                       1,064                 3.99                      3,510
 1940-45    .....................................................       13,259              12,630d                         953                 3.63                      2,286
 1938-40    .....................................................       13,734              11,579d                         843                 3.66                        848e

a. Includes materials and supplies held, stored, or used in the state for the purpose of repairing, improving, servicing, or operating the cars. Escape assessments for prior years are not
   included in the computation of the average assessed value per car. Beginning in 1988-89, assessed values have been set at percentages ranging from 65.64 percent to 87.55
   percent of market value.
b. Based on the statewide average tax rate for the preceding year. The ratio of assessed value to taxable value was changed to 100 percent (from 25 percent) beginning with the lien
   date for 1981-82 and the tax rate was adjusted downward proportionately.
c. Includes interest, penalties, and escape assessments from prior years.
d. Average total assessed value for the period.
e. The private car tax was first imposed in 1938. Prior to 1938, private railroad cars were subject to local taxation and were assessed in the same manner as utility property.




                                                                                         A-22
                                                                        Sales and Use Taxes
              TABLE 18—STATE SALES AND USE TAX COLLECTIONS AND NUMBER OF PERMITS, 1933-35 TO 2005-06
                                         (Collections in thousands of dollars)
                                                                                                    Collectionsa                                                         Number of
                        Fiscal year                                        Taxes                      Feesb                              Total                      outstanding permitsc
                                1                                            2                            3                               4                                   5
 2005-06      .......................................................   $27,936,047                     $431                         $27,936,479                         1,064,305
 2004-05      .......................................................    26,180,129                      425                          26,180,554                         1,068,435
 2003-04      .......................................................    24,064,797                      365                          24,065,162                         1,049,902
 2002-03      .......................................................    22,620,217                      341                          22,620,559                         1,025,434
 2001-02      .......................................................    21,588,029d                     399                          21,588,428                           994,015
 2000-01      .......................................................    22,062,150d                     534                          22,062,683                           975,988
 1999-00      .......................................................    21,327,122                       826                          21,327,948                          970,025
 1998-99      .......................................................    19,127,134                       577                          19,127,711                          970,395
 1997-98      .......................................................    17,765,162                       536                          17,765,698                          973,786
 1996-97      .......................................................    16,744,298                       847                          16,745,145                          986,439
 1995-96      .......................................................    15,851,326                     1,227                          15,852,553                          992,019
 1994-95      .......................................................    14,798,018                     1,459                          14,799,478                          998,970
 1993-94      .......................................................    14,070,021d                    1,551                          14,071,571                          992,172
 1992-93      .......................................................    15,219,095                     1,515                          15,220,611                          987,455
 1991-92      .......................................................    14,988,495d                    1,637                          14,990,132                          962,893e
 1990-91      .......................................................    13,416,482                     1,641                          13,418,122                          931,433
 1989-90      .......................................................    13,564,696                     1,307                          13,566,003                          902,465
 1988-89      .......................................................    12,647,397                     1,750                          12,649,147                          874,129
 1987-88      .......................................................    11,662,040                     1,931                          11,663,971                          866,266
 1986-87      .......................................................    10,901,096                       875                          10,901,971                          843,526
 1985-86      .......................................................    10,317,990                       574                          10,318,564                          815,783
 1984-85      .......................................................     9,797,612                       501                           9,798,113                          784,248
 1983-84      .......................................................     8,797,924                       498                           8,798,422                          764,366
 1982-83      .......................................................     7,795,554                       475                           7,796,029                          763,685
 1981-82      .......................................................     7,689,139                       448                           7,689,587                          724,352
 1980-81      .......................................................     7,131,482                       409                           7,131,891                          673,876
 1979-80      .......................................................     6,658,425                       365                           6,658,790                          658,822
 1978-79      .......................................................     5,810,484                       310                           5,810,794                          634,758
 1977-78      .......................................................     5,028,658                       308                           5,028,966                          598,477
 1976-77      .......................................................     4,311,426                       272                           4,311,698                          571,659
 1975-76      .......................................................     3,737,838                       252                           3,738,090                          536,545
 1974-75      .......................................................     3,372,966                       231                           3,373,197                          510,232
 1973-74      .......................................................     2,673,570d                      205                           2,673,775                          484,655
 1972-73      .......................................................     2,197,083d                      193                           2,197,276                          472,457
 1971-72      .......................................................     1,991,992                       193                           1,992,185                          452,033
 1970-71      .......................................................     1,796,956                       186                           1,797,142                          437,731
 1965-70 .......................................................          6,925,629d,f                    755                           6,926,384                          399,100
 1960-65 .......................................................          4,090,216                       630                           4,090,846                          360,976
 1955-60g ......................................................          3,110,503                       540                           3,111,043                          326,124
 1950-55 .......................................................          2,233,631                       509                           2,234,140                          289,620
 1945-50 .......................................................          1,316,653d                      615                           1,317,268                          270,231
 1940-45 ........................................................           665,100d                      303                             665,403                          179,067
 1935-40 .......................................................            426,422d                      518h                            426,940                          186,473i
 1933-35 .......................................................             89,661d                      282                              89,943                          185,748

a. Collections include taxes, fees, interest, and penalties less refunds. Includes only amounts from the General Fund tax rate; excludes amounts from rates for special funds such as the
   Local Revenue Fund, the Local Public Safety Fund, and the Fiscal Recovery Fund.
b. The $1 fee for issuance of a seller's permit was eliminated effective July 1, 1966, and the reinstatement fee for a revoked permit was set at $15. Prior to that date, a $25 fee was
   required for reinstatement of a permit revoked for the third time within any two-year period. Effective January 1, 1987, the reinstatement fee for a revoked permit was increased to $50.
c. As of December 31 for each fiscal year.
d. The state sales tax was first imposed August 1, 1933, at a rate of 2 1/2 percent. Effective July 1, 1935, the tax rate was increased to 3 percent; sales of food for home consumption,
   except when served as meals, were exempted, and a 3 percent use tax was imposed. Effective July 1, 1943, the tax rate was reduced to 2 1/2 percent and substantial additions were
   made to the list of exempt transactions. Effective July 1, 1949, the tax rate was increased to 3 percent. Effective August 1, 1967, the state tax rate was increased to 4 percent.
   Effective July 1, 1972, the state tax rate was decreased to 3 3/4 percent. Effective July 1, 1973, the state tax rate was increased to 4 3/4 percent. On October 1, 1973, the state tax
   rate was reduced to 3 3/4 percent for six months. Effective April 1, 1974, the tax rate was again increased to 4 3/4 percent. Effective July 15, 1991, the tax rate was increased to 5 1/2
   percent. Effective July 1, 1993, the state tax rate was reduced to 5 percent. Effective January 1, 2001, the state tax rate decreased to 4 3/4 percent. Effective January 1, 2002, the
   state tax rate was increased to 5 percent.
e. Effective July 15, 1991, bottled water, newspapers and periodicals, and candy and certain other snack food became subject to tax. Sellers of these previously exempt products were
   required to secure a permit. Effective December 1, 1992, candy and snack food were again exempt from the sales and use tax.
f. Includes almost $100 million resulting from legislation effective August 1, 1965, requiring some 24,000 taxpayers with monthly taxable sales of $17,000 or more to prepay their
   quarterly sales and use tax.
g. The Board began to administer the Bradley-Burns Local Sales and Use Tax Law effective April 1, 1956, at a rate of 1 percent. The law provided for local option and thus it was not
   adopted by all cities and counties until January 1, 1962.
h. All outstanding licenses expired on July 31, 1935, and were reissued only after payment of a fee of $1 if renewed on or before July 31st and $1.50 if renewed thereafter.
i. Effective July 1, 1939, all persons selling tangible personal property of a kind whose retail sale is subject to tax were required to secure a permit for each of their outlets, whether or not
   they engaged in the business of making retail sales. Prior to this time, only retailers were required to secure permits.




                                                                                            A-23
                                                                               Sales and Use Taxes
                                TABLE 19—STATE SALES AND USE TAX STATISTICS, BY TYPE OF BUSINESS, 2005-06
                                                                                                   Taxable transactionsa                                   Number of
                                                                                     Amount                   Percent        Percent change                permits on
                        Type of business                                         (In thousands)                of total     from year to year            June 30, 2006b
                                    1                                                  2                         3                   4                         5
                        Retail Stores
 Women's apparel ................................................                   $4,903,267                   .89                3.5                      13,706
 Men's apparel .....................................................                 1,157,631                   .21                7.2                       3,005
 Family apparel ....................................................                10,421,650                  1.88               11.8                      23,420
 Shoes ..................................................................            2,740,904                   .50                6.1                       4,922
   Apparel stores group .......................................                     19,223,452                  3.47                8.5                      45,053
 General merchandise stores ...............................                         51,983,010                  9.39                 6.0                     13,349
 Drug storesc ........................................................               6,325,050                  1.14                 4.0                      4,548
   General merchandise group ............................                           58,308,060                 10.53                 5.7                     17,897
 Gifts, art goods, and novelties .............................                       1,915,132                   .35                0.2                      14,233
 Sporting goods ....................................................                 4,021,786                   .73                6.9                       7,554
 Florists ................................................................           1,144,633                   .21                3.0                       5,825
 Photographic equipment and supplies ................                                  522,895                   .09               -1.1                       1,016
 Musical instruments ............................................                    1,575,390                   .28                2.5                       3,526
 Stationery and books ..........................................                     4,143,644                   .75                3.0                      10,126
 Jewelry ................................................................            2,917,689                   .53                6.8                      12,086
 Office, store, and school supplies .......................                         17,895,041                  3.23               11.4                      17,404
 Other specialties .................................................                20,091,836                  3.63                8.2                     135,460
   Specialty stores group .....................................                     54,228,046                  9.80                7.9                     207,230
 Food stores selling all types of liquorc .................                         13,535,203                  2.45                 4.1                      5,740
 All other food storesc ...........................................                  8,121,384                  1.47                 8.7                     19,235
    Food stores group ...........................................                   21,656,587                  3.91                 5.8                     24,975
 Eating places: no alcoholic beverages ................                             21,986,378                  3.97                 6.7                     56,284
 Eating places: beer and wine ..............................                        11,716,605                  2.12                 4.8                     19,273
 Eating and drinking: all types of liquor .................                         14,206,769                  2.57                 9.8                     12,464
   Eating and drinking group ................................                       47,909,752                  8.66                 7.1                     88,021
 Household and home furnishings ........................                            13,118,209                  2.37                 5.4                     29,711
 Household appliance dealers ..............................                          4,514,882                   .82                 1.2                      4,457
   Household group .............................................                    17,633,091                  3.19                 4.3                     34,168
 Lumber and building materials ............................                         27,049,508                  4.89                7.2                       5,130
 Hardware stores ..................................................                  3,881,904                   .70               10.3                       2,497
 Plumbing and electrical supplies .........................                          4,995,973                   .90               18.1                       2,480
 Paint, glass, and wallpaper .................................                       1,218,840                   .22               10.1                       1,653
   Building material group ....................................                     37,146,225                  6.71                9.0                      11,760
 New motor vehicle dealers ..................................                      60,704,933                  10.97               -1.1                       2,812
 Used motor vehicle dealers .................................                       6,268,526                   1.13                4.6                       8,148
 Automotive supplies and parts ............................                         5,843,889                   1.06                6.2                      17,323
 Service stations ...................................................              42,376,396                   7.66               22.0                       9,366
   Automotive group ............................................                  115,193,744                  20.81                7.1                      37,649
 Packaged liquor stores ........................................                     2,616,950                   .47                8.8                       5,307
 Second-hand merchandise .................................                             554,868                   .10                2.5                       7,636
 Farm implement dealers .....................................                        3,671,877                   .66               14.3                       1,371
 Farm and garden supply stores ...........................                           2,847,725                   .51               17.3                       4,188
 Fuel and ice dealers ............................................                     417,276                   .08               22.6                         799
 Mobile homes, trailers, and campers ..................                              1,661,335                   .30                3.8                         990
 Boat, motorcycle, and plane dealers ...................                             3,481,851                   .63                7.3                       2,954
   All other retail stores group ..............................                     15,251,882                  2.76               10.8                      23,245
       Retail Stores Totals ...................................                  $386,550,839                  69.84                 7.2                    489,998
 Business and Personal Services .........................                           23,562,029                  4.26                 4.1                    103,343
 All Other Outlets ..................................................             143,406,967                  25.91                 8.6                    455,017
       Totals All Outlets ........................................               $553,519,835                 100.00                 7.4                  1,048,358

 HISTORICAL DATA
   Comparable data for all outlets
        2004-05      .......................................................     $515,298,184                    –                   7.3                  1,057,829
        2003-04      .......................................................      480,065,020                    –                   7.2                  1,048,413
        2002-03      .......................................................      447,906,207                    –                   2.5                  1,026,463
        2001-02      .......................................................      436,998,016                    –                  -2.3                    992,558

a. Sales or purchases made with minor exceptions during the fiscal year as reported on returns received from August 12, 2005, through August 11, 2006.
b. A separate permit is required for each outlet of each person selling tangible personal property of a kind whose retail sale is subject to tax.
c. Only sales subject to sales and use tax are tabulated. Excluded are sales of food for home consumption and prescription medicines.




                                                                                                  A-24
                                                                    Sales and Use Taxes
                                           TABLE 20—STATE SALES AND USE TAX STATISTICS, BY COUNTY, 2005-06
                                                 Taxable sales                                 Taxable sales of all outletsa                               Number of
                                                 of retail stores               Amount                      Percent               Percent change           permits on
                 County                          (In thousands)             (In thousands)                  of total               from 2004-05          June 30, 2006b
                      1                                2                          3                            4                         5                    6
 Alameda .................................        $15,562,678                $24,949,557                       4.51                      6.6                 41,951
 Alpine .....................................            7,173                    25,588                        .01                      8.5                     72
 Amador ..................................            352,262                    470,943                        .09                     10.4                  1,580
 Butte ......................................       2,117,859                  2,798,749                        .51                      6.9                  6,305
 Calaveras ...............................            219,566                    356,429                        .06                     12.0                  1,653
 Colusa ....................................          168,226                    277,994                        .05                     13.6                    499
 Contra Costa ..........................           10,297,616                  13,721,927                      2.48                      4.1                 23,249
 Del Norte ................................           144,727                     223,878                       .04                      6.8                    622
 El Dorado ...............................          1,328,408                   1,912,398                       .35                      9.4                  6,216
 Fresno ....................................        8,923,477                  12,407,998                      2.24                     11.1                 20,266
 Glenn .....................................          191,467                     331,183                       .06                     12.9                    720
 Humboldt ...............................           1,222,739                   1,655,304                       .30                      5.9                  4,735
 Imperial ..................................         1,535,380                  2,116,407                       .38                     15.6                  4,421
 Inyo ........................................         231,382                    321,675                       .06                      5.4                    791
 Kern .......................................        7,492,651                 11,520,515                      2.08                     17.4                 16,402
 Kings ......................................          939,157                  1,282,940                       .23                     12.8                  2,153
 Lake .......................................          408,176                    560,292                       .10                      8.5                  1,782
 Lassen ...................................            186,406                    281,237                       .05                      4.7                    679
 Los Angeles ...........................           94,821,892                134,349,828                      24.27                      6.6                295,701
 Madera ...................................           980,623                  1,408,556                        .25                     16.9                  2,998
 Marin ......................................       3,219,143                  4,245,310                        .77                      4.2                 11,025
 Mariposa ................................             59,877                    172,446                        .03                      6.5                    713
 Mendocino .............................              902,790                  1,220,173                        .22                      6.4                  3,699
 Merced ...................................         1,858,612                  2,643,165                        .48                     11.7                  3,960
 Modoc ....................................            53,995                      85,406                       .02                      1.4                    344
 Mono ......................................          184,143                     299,333                       .05                     16.1                    637
 Monterey ................................          3,975,758                   5,571,258                      1.01                      4.6                 11,155
 Napa ......................................        1,428,934                   2,377,175                       .43                      7.9                  4,844
 Nevada ..................................            868,433                   1,315,196                       .24                      8.5                  4,291
 Orange ...................................        38,564,230                  56,395,573                     10.19                      6.2                102,539
 Placer .....................................       5,697,212                   7,457,066                      1.35                      8.0                 11,623
 Plumas ...................................           137,571                     248,062                       .04                      9.4                  1,094
 Riverside ................................        21,787,391                  29,646,438                      5.36                     11.3                 43,672
 Sacramento ............................           15,028,409                  21,496,580                      3.88                      4.0                 35,406
 San Benito .............................             328,314                     536,959                       .10                      1.2                  1,370
 San Bernardino ......................             22,054,459                  31,212,132                      5.64                     11.9                 46,528
 San Diego ..............................          34,432,267                  47,468,079                      8.58                      4.4                 91,251
 San Francisco ........................             9,365,071                  13,459,636                      2.43                      7.9                 28,968
 San Joaquin ...........................            6,880,241                   9,707,339                      1.75                      6.5                 13,290
 San Luis Obispo .....................              3,107,969                   4,163,937                       .75                     11.6                  9,750
 San Mateo .............................            8,629,371                  12,671,805                      2.29                      5.1                 21,082
 Santa Barbara ........................             4,422,652                   5,922,041                      1.07                      4.7                 13,170
 Santa Clara ............................          19,667,480                  31,623,873                      5.71                      9.5                 48,313
 Santa Cruz .............................           2,345,281                   3,143,009                       .57                      5.8                  8,626
 Shasta ....................................        2,087,474                   2,904,547                       .52                      9.3                  6,057
 Sierra .....................................          12,413                      26,651                       .01                     15.0                    139
 Siskiyou .................................           338,485                     497,749                       .09                      5.8                  1,926
 Solano ....................................        4,366,659                   6,367,195                      1.15                      8.7                  8,568
 Sonoma .................................            5,499,480                  7,786,788                      1.41                      5.8                 17,612
 Stanislaus ..............................           5,282,724                  7,418,443                      1.34                      6.1                 10,903
 Sutter .....................................        1,130,002                  1,432,920                       .26                     10.6                  2,080
 Tehama ..................................             560,434                    731,157                       .13                     15.8                  1,595
 Trinity .....................................          46,064                     73,358                       .01                     -2.2                    558
 Tulare                                              3,337,375                  4,778,687                       .86                     15.2                  8,839
 Tuolumne ...............................              480,621                    656,836                       .12                      3.6                  2,158
 Ventura ..................................          8,938,600                 12,211,173                      2.21                      6.3                 24,093
 Yolo ........................................       1,767,353                  3,177,029                       .57                      8.2                  4,059
 Yuba ......................................           350,707                    566,666                       .10                      6.7                  1,308
 Statewide ...............................             220,980                    835,247                       .15                     20.1                  8,318
    Totals .................................     $386,550,839               $553,519,835                     100.00                       7.4             1,048,358

a. Sales or purchases made with minor exceptions during the fiscal year as reported on returns received from August 12, 2005, through August 11, 2006.
b. A separate permit is required for each outlet of each person selling tangible personal property of a kind whose retail sale is subject to tax.




                                                                                       A-25
                                                                    Sales and Use Taxes
                                             TABLE 21A—REVENUES DISTRIBUTED TO CITIES AND COUNTIES
                                                     FROM LOCAL SALES AND USE TAXES, 2005-06
                                                                   (In dollars)
                                   Revenue                                           Revenue                                             Revenue                                        Revenue
       Jurisdiction               distributed            Jurisdiction               distributed              Jurisdiction               distributed          Jurisdiction              distributed
              1                        2                        1                       2                           1                       2                       1                      2
Alameda County .......             12,990,147 Del Norte County ......                   818,790 Kern County ..............              24,565,699 Los Angeles County
 Alameda ..................         4,558,950 Crescent City ..........                  828,863 Arvin .......................              457,064 —Continued
 Albany .....................       1,514,204                                                        Bakersfield ..............         48,594,006 Industry ...................         24,846,631
 Berkeley ..................       10,546,474   Total ......................          1,647,653      California City .........             285,868 Inglewood ...............             8,082,244
 Dublin .....................      11,188,910                                                        Delano ....................         2,730,459 Irwindale .................           3,514,988
 Emeryville ...............         5,813,692 El Dorado County .....                  8,143,767      Maricopaa ................             30,100 La Canada-Flintridge                  1,538,608
 Fremont ..................        22,888,156 Placerville ...............             2,968,548      McFarland ...............             172,871 La Habra Heightsa ...                    26,587
 Hayward ..................        21,441,555 South Lake Tahoe ...                    3,444,285      Ridgecrest ...............          2,426,042 La Mirada ................            7,626,152
 Livermore ................        14,725,377                                                        Shafter ....................        2,551,362 La Puente ...............             1,871,884
 Newarka ..................         8,340,112   Total ......................        14,556,600       Taft .........................      1,118,687 La Verne .................            2,759,658
 Oakland ..................        35,474,063                                                        Tehachapi ...............           1,027,217 Lakewood ...............              9,024,633
 Piedmont .................           132,911 Fresno County ..........              14,695,516       Wasco .....................           804,098 Lancaster ................           14,823,045
 Pleasanton ..............         16,340,305 Clovis ......................         10,973,864                                                          Lawndale ................        2,132,522
 San Leandro ...........           17,134,720 Coalinga ..................              744,772   Total ......................           84,763,475      Lomita .....................     1,233,997
 Union City ...............         5,940,902 Firebaugh ................               512,765                                                          Long Beach .............        38,196,604
                                                    Fowler .....................       935,691 Kings County ............                  1,787,514     Los Angeles ............       323,642,065
   Total ......................   189,030,479       Fresno ....................     57,174,350 Avenal .....................                 153,133     Lynwood .................        2,539,693
                                                    Huron ......................       117,934 Corcoran .................                   829,940     Malibu .....................     1,765,600
Alpine County ...........             184,782       Kerman ...................         633,494 Hanford ...................                5,595,506     Manhattan Beach ....             6,097,834
                                                    Kingsburg ................         546,129 Lemoore ..................                 1,269,710     Maywood ................           798,927
Amador County .........             1,888,908       Mendota ..................         343,004                                                          Monrovia .................       6,913,328
 Amador City ............              10,388       Orange Cove ..........             116,456   Total ......................             9,635,803     Montebello ..............        9,085,389
 Ione .........................       108,653       Parlier .....................      195,785                                                          Monterey Park ........           3,724,558
 Jackson ...................          982,293       Reedley ...................      1,206,422 Lake County .............                  2,093,965     Norwalk ...................      7,348,432
 Plymouth .................           118,176       San Joaquin ............           126,381 Clearlake .................                  949,337     Palmdaleb ...............       13,960,859
 Sutter Creek ............            308,904       Sanger ....................      1,396,161 Lakeport ..................                1,074,244     Palos Verdes
                                                    Selma .....................      3,515,980                                                           Estates ..................        192,740
   Total ......................     3,417,321                                                            Total ......................     4,117,546     Paramount ..............         5,558,212
                                                     Total ......................   93,234,703                                                          Pasadena ................       25,470,464
Butte County .............          3,479,217                                                       Lassen County ..........                848,855     Pico Rivera .............        5,845,592
 Biggsa .....................           8,977 Glenn County ............                 951,876      Susanville ...............           1,398,643     Pomona ..................       13,315,886
 Chico ......................      13,002,978 Orland .....................              758,238                                                         Rancho Palos
 Gridley ....................         773,424 Willows ....................              778,915          Total ......................     2,247,497      Verdes ..................         808,914
 Oroville ...................       2,750,957                                                                                                           Redondo Beach ......             7,400,886
 Paradise ..................        1,307,901   Total ......................          2,489,029 Los Angeles County ..                   41,598,656      Rolling Hillsb ............         10,522
                                                                                                     Agoura Hills ............           2,824,940      Rolling Hills Estates            1,228,417
   Total ......................    21,323,453 Humboldt County ......                  2,674,151      Alhambra ................           9,816,141      Rosemead ..............          2,546,601
                                                    Arcata .....................      1,460,359      Arcadia ...................         7,085,348      San Dimas ..............         4,502,398
Calaveras County .....              2,066,149       Blue Lakea ..............            37,182      Artesia ....................        1,576,699      San Fernando .........           4,001,415
 Angels Camp ..........               603,307       Eureka ....................       6,980,195      Avalon .....................          524,624      San Gabriel .............        2,915,119
                                                    Ferndale ..................         103,816      Azusa ......................        3,522,328      San Marinob ............           357,359
   Total ......................     2,669,455       Fortuna ...................       1,041,828      Baldwin Park ...........            4,551,237      Santa Clarita ...........       23,289,542
                                                    Rio Dell ...................         70,853      Bell ..........................     2,020,167      Santa Fe Springs ....           19,296,647
Colusa County ..........              759,464       Trinidada ................           65,176      Bell Gardens ...........            1,351,973      Santa Monica ..........         23,939,550
 Colusa ....................          781,181                                                        Bellflower ................         4,172,864      Sierra Madre ...........           204,929
 Williams ..................          467,867        Total ......................   12,433,560       Beverly Hills ............         18,493,743      Signal Hill ................     8,308,298
                                                                                                     Bradburyb, c .............                 –       South El Monte .......           3,166,555
   Total ......................     2,008,513 Imperial County ........                1,674,211      Burbank ..................         22,547,562      South Gate ..............        6,057,514
                                                    Brawley ...................       1,423,037      Calabasas ...............           4,604,374      South Pasadena .....             1,363,415
Contra Costa County                 9,338,272       Calexico ..................       3,480,387      Carson ....................        15,222,933      Temple City .............        1,193,641
 Antioch ....................       8,302,663       Calipatria .................         93,833      Cerritos ...................       20,324,800      Torrance .................      34,252,959
 Brentwood ...............          3,431,195       El Centro .................       7,540,905      Claremont ...............           3,694,742      Vernon ....................      3,656,989
 Clayton ...................          270,370       Holtville ...................       121,950      Commerce ..............            11,253,731      Walnut ....................      1,404,970
 Concord ..................        21,948,897       Imperial ...................      1,332,988      Compton .................           4,004,433      West Covinab ..........         11,346,988
 Danville ...................       3,381,378       Westmorland ...........             140,559      Covina ....................         6,924,066      West Hollywood ......            8,805,049
 El Cerrito .................       2,489,261                                                        Cudahy ...................          1,247,817      Westlake Village .....           2,520,163
 Hercules ..................          947,909   Total ......................        15,807,872       Culver City ..............         13,440,367      Whittier ...................     7,049,283
 Lafayette .................        1,918,374                                                        Diamond Bar ...........             2,908,877
 Martinez ..................        3,379,421 Inyo County ..............                834,801      Downey ...................         11,272,190  Total ...................... 1,016,034,790
 Moraga ...................           637,677 Bishop .....................            1,578,120      Duarte .....................        3,765,605
 Oakley ....................          959,077                                                        El Monte .................         14,587,487 Madera County .........           5,381,354
 Orinda .....................         730,045   Total ......................          2,412,922      El Segundo .............            8,519,680 Chowchilla ..............           789,306
 Pinole ......................      2,567,969                                                        Gardena ..................          6,629,686 Madera ....................       4,508,550
 Pittsburg .................        6,525,194                                                        Glendale .................         23,464,472
 Pleasant Hill ............         5,345,880                                                        Glendora .................          5,490,875  Total ......................    10,679,210
 Richmond ................          9,474,686                                                        Hawaiian Gardens ..                   496,344
 San Pablo ...............          1,280,702                                                        Hawthorne ..............            8,688,109
 San Ramon .............            6,672,381                                                        Hermosa Beach ......                1,810,629
 Walnut Creek ..........           15,529,480                                                        Hidden Hills .............             28,460
                                                                                                     Huntington Park ......              6,003,578
   Total ......................   105,130,830

                                                                                                  A-26
                                                                 Sales and Use Taxes
                                            TABLE 21A—REVENUES DISTRIBUTED TO CITIES AND COUNTIES
                                              FROM LOCAL SALES AND USE TAXES, 2005-06—Continued
                                                                 (In dollars)
                               Revenue                                         Revenue                                           Revenue                                               Revenue
     Jurisdiction             distributed           Jurisdiction              distributed            Jurisdiction               distributed              Jurisdiction                 distributed
            1                     2                       1                        2                        1                        2                          1                         2
Marin County ........          2,624,376 Napa County ............               4,967,217 Riverside County ......                29,601,452 San Bernardino
 Belvedere ............           48,973 American Canyon ...                    1,293,834 Banning ..................              2,136,497   County—Continued ..
 Corte Madera ......           4,432,498 Calistoga ................               513,671 Beaumont ...............                1,505,007 San Bernardino ..........                  28,001,410
 Fairfax .................       308,479 Napa .......................           9,174,010 Blythe .....................            1,430,241 Twentynine Palms ......                       666,315
 Larkspur ..............       1,469,184 St. Helena ...............             1,699,101 Calimesa ................                 392,568 Upland ........................             7,824,484
 Mill Valley ............      1,820,594 Yountville ................              417,166 Canyon Lakea .........                    135,641 Victorville ....................           17,528,511
 Novato ................       5,770,856                                                        Cathedral City .........          7,887,040 Yucaipa ......................              2,005,751
 Rossb,c ................             –    Total .....................         18,065,000       Coachella ...............         2,384,383 Yucca Valley ...............                2,377,184
 San Anselmo ......              744,375                                                        Corona ...................       29,748,020
 San Rafael ..........        13,329,178 Nevada County ........                 2,232,219       Desert Hot Springs .                795,989   Total .........................         235,635,920
 Sausalito .............       1,099,749 Grass Valley ...........               4,389,326       Hemet .....................       8,760,510
 Tiburon ...............         415,551 Nevada City ............                 918,533       Indian Wells ............           825,232 San Diego County ........                  18,058,086
                                              Truckee ..................        2,340,086       Indio .......................     6,869,916 Carlsbad .....................             19,912,641
   Total ..................   32,063,811                                                        La Quinta ................        5,981,578 Chula Vista .................              19,215,163
                                                Total .....................     9,880,164       Lake Elsinore ..........          4,886,748 Coronado ...................                1,773,270
Mariposa County ...             1,303,482                                                       Moreno Valley ........           10,342,083 Del Mar .......................             1,271,935
                                             Orange County .........            5,218,761       Murrieta ..................       8,900,418 El Cajon ......................            17,835,942
Mendocino County                3,414,074     Aliso Viejo ...............       3,166,901       Norco ......................      4,822,752 Encinitas .....................             8,788,111
 Fort Bragg ...........         1,348,661     Anaheim .................        49,859,153       Palm Desert ............         13,149,271 Escondido ..................               24,767,326
 Point Arena .........             27,233     Brea ........................    14,701,161       Palm Springs ..........           7,406,875 Imperial Beach ...........                    570,715
 Ukiah ..................       3,327,685     Buena Park .............         13,172,486       Perris ......................     4,980,833 La Mesa .....................               9,316,018
 Willits ..................       946,114     Costa Mesa ............          34,536,149       Rancho Mirage .......             4,483,011 Lemon Grove ..............                  3,624,687
                                              Cypress ..................        9,893,663       Riverside ................       41,913,554 National City ...............              13,307,123
   Total ..................     9,063,766     Dana Point ..............         3,386,432       San Jacinto .............         1,060,560 Oceanside ..................               13,428,477
                                              Fountain Valley .......           8,488,479       Temecula ................        22,619,705 Poway ........................             10,209,921
Merced County .....             5,180,630     Fullerton .................      14,179,085                                                         San Diego ..................        167,767,151
 Atwater ...............        1,653,673     Garden Grove .........           15,029,655   Total .....................         223,019,884       San Marcos ................          12,371,350
 Dos Palos ...........            271,211     Huntington Beach ...             21,074,078                                                         Santee ........................       6,110,773
 Gustine ...............          207,326     Irvine ......................    39,535,985 Sacramento County ..                   63,142,050       Solana Beach ............             2,227,142
 Livingston ............          622,422     La Habra .................        7,106,076 Citrus Heights .........                9,720,194       Vista ...........................     9,729,478
 Los Banos ...........          2,368,717     La Palmaa ...............         2,831,304 Elk Grove ...............              14,877,543
 Merced ................        9,682,306     Laguna Beach ........             3,280,146 Folsom ...................             14,566,738   Total .........................         360,285,309
                                              Laguna Hills ............         5,562,277 Galt .........................          1,111,958
   Total ..................   19,986,285      Laguna Niguel ........            8,677,867 Isletonb ...................              165,378 City and County of
                                              Laguna Woods .......                741,373 Rancho Cordova ....                     8,241,365    San Francisco ..........               102,230,249
Modoc County ......               157,086     Lake Forest ............         10,995,576 Sacramento ............                52,851,085
 Alturas ................         487,355     Los Alamitos ...........          2,120,950                                                        San Joaquin County .....              13,424,320
                                              Mission Viejo ..........         13,597,641   Total .....................         164,676,311       Escalon ......................          706,454
   Total ..................       644,441     Newport Beach .......            20,875,101                                                         Lathrop .......................       2,362,498
                                              Orange ...................       26,349,433 San Benito County ...                   1,075,923       Lodi ............................     7,608,460
Mono County ........              372,270     Placentia .................       4,464,604 Hollister ..................            2,896,251       Manteca .....................         6,432,464
 Mammoth Lakes .                1,833,705     Rancho Santa                                      San Juan Bautista ..                118,799       Ripon ..........................      1,900,814
                                                Margarita ..............        4,799,417                                                         Stockton .....................       32,148,925
   Total ..................     2,205,975     San Clemente .........            4,956,937   Total .....................           4,090,973       Tracy ..........................      9,921,551
                                              San Juan Capistrano               6,421,361
Monterey County ..             6,377,657      Santa Ana ...............        33,547,365 San Bernardino                                            Total .........................    74,505,486
 Carmel ................       1,610,464      Seal Beach .............          2,482,957   County ..................            18,861,358
 Del Rey Oaks ......             193,473      Stanton ...................       3,260,735 Adelanto .................              1,058,672 San Luis Obispo
 Gonzales .............          308,483      Tustin .....................     14,618,094 Apple Valley ...........                2,840,575   County .......................            6,318,475
 Greenfield ...........          522,779      Villa Park ................         123,965 Barstow ..................              4,530,361 Arroyo Grande ............                  2,728,931
 King City .............         843,060      Westminster ...........          12,789,707 Big Bear Lake .........                 1,711,595 Atascadero .................                3,091,457
 Marina .................        969,560      Yorba Linda ............          4,639,771 Chino ......................           13,165,222 Grover Beach .............                    820,303
 Monterey .............        5,337,202                                                        Chino Hills ..............        3,551,356 Morro Bay ...................               1,106,476
 Pacific Grove ......          1,207,879   Total .....................        426,484,647       Coltonb,c .................       8,457,944 Paso Robles ...............                 6,036,427
 Salinas ................     17,873,482                                                        Fontana ..................       17,896,138 Pismo Beach ..............                  1,560,684
 Sand City ............        2,130,395 Placer County ...........             10,674,413       Grand Terrace ........              711,803 San Luis Obispo .........                   9,972,662
 Seaside ...............       4,443,622 Auburn ....................            3,472,715       Hesperia .................        5,700,506
 Soledad ..............          387,308 Colfax .....................             567,178       Highland .................          933,662   Total .........................          31,635,416
                                              Lincoln ....................      1,532,085       Loma Linda .............          2,164,830
   Total ..................   42,205,364      Loomis ....................       1,030,736       Montclair .................      10,639,020
                                              Rocklin ....................      5,353,508       Needles ..................          410,842
                                              Roseville .................      33,516,902       Ontario ...................      47,743,841
                                                                                                Rancho Cucamonga                 19,447,241
                                                Total .....................    56,147,538       Redlands ................         9,390,752
                                                                                                Rialto ......................     8,016,549
                                             Plumas County .........            1,692,893
                                              Portola ....................        183,305

                                                Total .....................     1,876,198



                                                                                            A-27
                                                                    Sales and Use Taxes
                                             TABLE 21A—REVENUES DISTRIBUTED TO CITIES AND COUNTIES
                                               FROM LOCAL SALES AND USE TAXES, 2005-06—Concluded
                                                                  (In dollars)
                                   Revenue                                           Revenue                                           Revenue                                         Revenue
       Jurisdiction               distributed            Jurisdiction               distributed            Jurisdiction               distributed          Jurisdiction               distributed
              1                        2                        1                       2                         1                       2                       1                       2
San Mateo County ....              11,752,735     Santa Cruz County ...               6,144,101 Sonoma County ........                10,740,645 Tuolumne County ...                    3,115,747
 Atherton ..................           99,296      Capitola ..................        4,061,723 Cloverdalea .............                363,790 Sonora ..................              1,853,463
 Belmont ...................        2,485,643      Santa Cruz ..............          6,946,726 Cotati ......................          1,078,406
 Brisbane ..................        2,981,397      Scotts Valley ...........          1,442,305 Healdsburg .............               2,386,031   Total ....................           4,969,210
 Burlingame ..............          6,789,613      Watsonville .............          5,272,911 Petaluma ................              8,511,902
 Colma .....................        6,402,427                                                        Rohnert Park ..........           5,883,420 Ventura County ......                  7,561,883
 Daly City .................        6,364,755        Total ......................   23,867,765       Santa Rosa .............         24,424,068 Camarillo ..............               8,693,911
 East Palo Alto .........           1,995,624                                                        Sebastopol ..............         1,145,250 Fillmoreb ...............              1,102,515
 Foster City ..............         3,084,657     Shasta County ..........           2,376,241       Sonoma ..................         1,694,744 Moorpark ..............                2,048,645
 Half Moon Bay ........             1,423,562      Anderson ................         1,290,236       Windsor ..................        2,784,043 Ojai .......................             834,778
 Hillsborough ............             54,694      Redding ..................       17,459,749                                                        Oxnard ..................        18,861,000
 Menlo Park ..............          4,785,826      Shasta Lake ............            454,106         Total ......................   59,012,299      Port Hueneme ......                 652,469
 Millbrae ...................       1,654,565                                                                                                         Santa Paula ..........            1,473,654
 Pacifica ...................       1,102,191        Total ......................   21,580,333 Stanislaus County .....                16,753,244      Simi Valley ............         12,873,246
 Portola Valley ..........            115,062                                                        Ceres ......................      3,532,594      Thousand Oaks ....               21,572,036
 Redwood City ..........           13,616,882     Sierra County ............            109,673      Hughson .................           428,373      Ventura .................        16,704,060
 San Bruno ...............          5,129,180      Loyalton ..................           87,437      Modesto ..................       22,001,421
 San Carlos ..............          4,749,272                                                        Newman .................            366,764   Total ....................          92,378,197
 San Mateo ..............          12,306,050        Total ......................       197,110      Oakdale ..................        2,525,238
 South San Francisco                9,097,554                                                        Patterson ................          933,426 Yolo County ............               2,253,423
 Woodsidea ..............             316,440     Siskiyou County ........              563,804      Riverbank ...............         1,167,102 Davis ....................             4,553,574
                                                   Dorris ......................         23,130      Turlock ....................      8,347,136 West Sacramento .                      9,769,865
   Total ......................    96,307,426      Dunsmuir ................             63,254      Waterford ................          266,766 Winters .................                277,330
                                                   Etna ........................         39,766                                                       Woodland .............            7,050,936
Santa Barbara                                      Fort Jones ...............            88,968   Total ......................        56,322,064
  County ...................        7,597,816      Montague ................             52,712                                                                                        23,905,128
 Buellton ...................       1,225,018      Mt. Shasta ...............           739,673 Sutter County ...........               2,203,700
 Carpinteria ..............           994,859      Tulelake ..................           64,439 Live Oak .................                136,477 Yuba County ...........               2,687,389
 Goleta .....................       3,132,260      Weed ......................          523,294 Yuba City ................              8,470,359 Marysville ..............             1,598,105
 Guadalupe ..............             287,171      Yreka ......................       1,588,534                                                       Wheatland ............               81,177
 Lompoc ...................         2,976,073                                                          Total ......................   10,810,537
 Santa Barbara .........           14,566,087   Total ......................          3,747,575                                                         Total ....................      4,366,671
 Santa Maria ............          13,190,454                                                       Tehama County ........              1,164,820
 Solvang ...................          757,443 Solano County ..........               1,689,572       Corning ...................        1,625,915
                                                    Benicia ....................     4,090,539       Red Bluff .................        2,568,704 Amounts distributed
   Total ......................    44,727,179       Dixon ......................     3,720,953       Tehamab,c ...............                 –   to:
                                                    Fairfield ...................   14,197,700                                                        City and County of
Santa Clara County ..               3,471,447       Rio Vista .................        858,315         Total ......................     5,359,439      San Francisco .....   102,230,249
 Campbell .................         7,188,979       Suisun .....................       786,511                                                        Counties other than
 Cupertino ................        10,155,200       Vacaville .................     12,126,168       Trinity County ..........            561,070      San Francisco .....   418,977,701
 Gilroy ......................     10,778,933       Vallejo .....................   10,379,799                                                        Cities other than
 Los Altos .................        1,838,196                                                       Tulare County ...........          6,757,554       San Francisco ..... 3,660,544,807
 Los Altos Hillsa ........             55,696        Total ......................   47,849,556       Dinuba ....................       1,647,094
 Los Gatos ...............          6,580,284                                                        Exeter .....................        513,661        GRAND TOTAL                  4,181,752,757
 Milpitas ....................     12,120,464                                                        Farmersville ............           364,487
 Monte Serenoa ........                21,279                                                        Lindsay ...................         415,649
 Morgan Hill ..............         4,850,631                                                        Porterville ................      3,968,387
 Mountain View ........            11,435,263                                                        Tulare .....................      5,051,458
 Palo Alto .................       15,249,372                                                        Visalia .....................    16,506,159
 San Jose .................       105,038,285                                                        Woodlake ................           227,072
 Santa Clara .............         30,351,214
 Saratoga .................           739,883                                                          Total ......................   35,451,522
 Sunnyvale ...............         20,632,840

   Total ......................   240,507,965

a. Distributions during 2005-06 include the following overpayments to the following cities which will be deducted from 2006-07 allocations: Biggs, $1,912; Blue Lake, $,2,381; Canyon
   Lake, $31,944; Cloverdale, $2,222; La Habra Heights, $8,379; La Palma, $197,044; Los Altos Hills, $93; Maricopa, $12,752; Monte Sereno, $4,573; Newark, $106,976; Trinidad,
   $4,095; and Woodside, $494.
b. If overpayments had not been made in prior fiscal years, the distributions in 2005-06 to the following cities would have been higher by the amount shown: Bradbury, $624; Colton,
   $713; Fillmore, $10,560; Isleton, $6,041; Palmdale, $62,920; Rolling Hills, $340; Ross, $35,051; San Marino, $7,245; Tehama, $33; and West Covina, $1,726.
c. The 2006-07 allocations in the following cities will be reduced by the amounts shown for overpayments in prior fiscal years: Bradbury, $2,489; Colton, $10,814; Ross, $8,087; and
   Tehama, $198.
NOTE: Detail may not compute to total due to rounding.




                                                                                               A-28
                                                           Sales and Use Taxes
               TABLE 21B—REVENUES DISTRIBUTED TO COUNTIES FROM COUNTY TRANSPORTATION TAXa, 2005-06
                                             Revenue                                                  Revenue                                                      Revenue
               County                       distributedb                 County                      distributedb                   County                        distributedb
                   1                             2                           1                            2                             1                              2
 Alameda ............................        $62,869,170    Marin ................................     10,655,892     San Mateo .........................           32,107,070
 Alpine ................................          61,690    Mariposa ...........................          429,997     Santa Barbara ...................             14,897,622
 Amador .............................          1,134,257    Mendocino ........................          2,998,533     Santa Clara .......................           80,034,558
 Butte .................................       7,091,638    Merced .............................        6,644,397     Santa Cruz ........................            7,908,250
 Calaveras ..........................            886,964    Modoc ...............................         214,175     Shasta ...............................         7,171,770

 Colusa ...............................          670,314    Mono ................................         730,640     Sierra ................................           65,591
 Contra Costa .....................           35,040,997    Monterey ..........................        14,038,187     Siskiyou .............................         1,244,856
 Del Norte ...........................           546,993    Napa .................................      5,922,946     Solano ...............................        15,867,433
 El Dorado ..........................          4,830,681    Nevada .............................        3,274,847     Sonoma .............................          19,464,336
 Fresno ...............................       30,914,888    Orange .............................      141,634,499     Stanislaus .........................          18,730,691

 Glenn ................................          826,055    Placer ...............................     18,702,136     Sutter ................................        3,591,585
 Humboldt ..........................           4,115,688    Plumas .............................          621,855     Tehama .............................           1,775,334
 Imperial .............................        5,251,694    Riverside ..........................       74,192,710     Trinity ................................         186,511
 Inyo ...................................        806,194    Sacramento ......................          54,763,951     Tulare ................................       11,778,902
 Kern ..................................      28,153,445    San Benito ........................         1,354,621
                                                                                                                      Tuolumne ..........................            1,648,159
 Kings .................................       3,200,519    San Bernardino .................           78,450,912     Ventura .............................         30,747,131
 Lake ..................................       1,361,509    San Diego .........................       119,882,321     Yolo ...................................       7,969,821
 Lassen ..............................           746,518    San Francisco ...................          33,896,726     Yuba ..................................        1,456,815
 Los Angeles ......................          338,414,683    San Joaquin .....................          24,788,210
 Madera ..............................         3,480,159    San Luis Obispo ...............            10,523,008        Total ..............................    $1,390,771,055

a. Effective July 1, 1972, a 1/4 percent county sales tax was imposed. This revenue is to be used for transportation purposes in each county.
b. These are actual payments to the counties and exclude the Board's administrative charge of $10,753,000 and the Business and Transportation Agency's administrative charge of
   $676,170.

NOTE: Detail may not compute to total due to rounding.




                                                                                          A-29
                                                                                  Sales and Use Taxes
         TABLE 21C—REVENUES DISTRIBUTED TO SPECIAL DISTRICTS FROM TRANSACTIONS AND USE TAX, 2005-06
                                                                                          Rate      Effective dates                                               Revenue
                                      District                                            (%)     Start         End                   Jurisdiction               distributeda
                                          1                                                2        3             4                        5                           6
                COUNTY DISTRICTS
 Alameda County Essential Health Care Services ..........                                 .50     7/01/04      6/30/19   Alameda County                          $108,431,232
 Alameda County Transportation Authorityb ...................                              –      4/01/87      3/31/02   Alameda County                             1,252,675
 Alameda County Transportation Improvement Authority                                      .50     4/01/02      3/31/22   Alameda County                           109,443,052
 Bay Area Rapid Transit Districtc .....................................................   .50     4/01/70        None    Alameda, Contra Costa, and San           255,660,300
                                                                                                                             Francisco counties
 Contra Costa Transportation Authority ..........................                         .50     4/01/89      3/31/34   Contra Costa County                       74,163,494
 Fresno County Public Library ........................................                    .125    4/01/99      3/31/13   Fresno County                             14,583,952
 Fresno County Transportation Authority ........................                          .50     7/01/87      6/30/07   Fresno County                             59,367,225
 Fresno County Zoo Authority ........................................                     .10     4/01/05      3/31/15   Fresno County                             10,962,752
 Imperial County Local Transportation Authority ............                              .50     4/01/90      3/31/10   Imperial County                           11,312,991
 Inyo County Rural Counties ..........................................                    .50    10/01/88        None    Inyo County                                1,792,692
 Los Angeles County Transportation Commission ..........                                  .50     7/01/82        None    Los Angeles County                       666,707,047
 Los Angeles County Transportation Commission ..........                                  .50     4/01/91        None    Los Angeles County                       666,751,106
 Madera County Transportation Authorityb .....................                            .50    10/01/90      9/30/05   Madera County                              5,017,213
 Marin County Transportation Authority ..........................                         .50     4/01/05      3/31/25   Marin County                              19,963,513
 Mariposa County Health Care .......................................                      .50     4/01/05      3/31/25   Mariposa County                            1,010,681
 Mariposa County Healthcare Authorityb ........................                            –      7/01/00      6/30/04   Mariposa County                                    5
 Napa County Flood Protection Authority .......................                           .50     7/01/98      6/30/18   Napa County                               12,885,982
 Nevada County Public Libary ........................................                     .125   10/01/98      9/30/18   Nevada County                              1,690,103
 Orange County Local Transportation Authority .............                               .50     4/01/91      3/31/11   Orange County                            263,377,834
 Riverside County Transportation Commission ..............                                .50     7/01/89      6/30/39   Riverside County                         155,206,029
 Sacramento Transportation Authority ............................                         .50     4/01/89      3/31/39   Sacramento County                        108,749,536
 San Bernardino County Transportation Authority ..........                                .50     4/01/90      3/31/40   San Bernardino County                    145,680,789
 San Diego County Regional Transportation Commission                                      .50     4/01/88      3/31/48   San Diego County                         243,317,789
 San Francisco County Public Finance Authority ............                               .25    10/01/93        None    City and County of San Francisco          35,080,228
 San Francisco County Transportation Authority ............                               .50     4/01/90        None    City and County of San Francisco          70,887,518
 San Joaquin County Transportation Authority ...............                              .50     4/01/91      3/31/11   San Joaquin County                        46,931,527
 San Mateo County Transit District .................................                      .50     7/01/82        None    San Mateo County                          63,610,395
 San Mateo County Transportation Authority .................                              .50     1/01/89    12/31/33r   San Mateo County                          63,610,395
 Santa Barbara County Local Transportation Authority ..                                   .50     4/01/90     3/31/10    Santa Barbara County                      31,009,268
 Santa Clara County General Fundb ...............................                         .50     4/01/97     3/31/06    Santa Clara County                       146,425,919
 Santa Clara County Transit District ...............................                      .50    10/01/76        None    Santa Clara County                       155,970,196
 Santa Clara Valley Transportation Authoritye ................                            .50     4/01/06      3/31/36   Santa Clara County                        10,828,479
 Santa Cruz County Public Library .................................                       .25     4/01/97      3/31/13   Santa Cruz County                          8,149,220
 Santa Cruz Metropolitan Transit District ........................                        .50     1/01/79        None    Santa Cruz County                         16,458,432
 Solano County Public Library ........................................                    .125   10/01/98     9/30/14    Solano County                              7,565,894
 Sonoma County Open Space Authority .........................                             .25     4/01/91     3/31/11    Sonoma County                             18,381,275
 Sonoma County Transportation Authority .....................                             .25     4/01/05     3/31/25    Sonoma County                             17,324,362
 Stanislaus County Library .............................................                  .125    7/01/95     6/30/13    Stanislaus County                          8,939,130
 Tulare Countyb ..............................................................             –     10/01/95    12/31/97    Tulare County                                  5,727
    Total for county districts .............................................                                                                                   $3,638,505,957

a. These are actual payments to the transactions and use tax districts and exclude administrative charges of $43,410,200.
b. The 1/2-percent Alameda County Transportation Authority tax expired March 31, 2002; the 1/2-percent Madera County Transportation Authority tax expired September 30, 2005; the
   1/2-percent Mariposa County Healthcare Authority tax expired June 30, 2004; the 1/2-percent Santa Clara County General Fund tax expired March 31, 2006; and the 1/2-percent
   Tulare County Transactions and Use tax expired December 31, 1997; but the districts continue to receive distributions for taxes incurred prior to those dates.
c. Effective January 1, 1978, 25 percent of the revenue collected under the Bay Area Rapid Transit District (BART) Tax was earmarked for the Metropolitan Transportation Commission
   (MTC). The BART figures above include MTC distributions. For 2005-06, BART received direct distributions of $191,679,598 and $63,980,702 were distributed for MTC as follows:
   Alameda-Contra Costa Transit District, $31,990,351; and San Francisco Municipal Railway, $31,990,351.




                                                                                                   A-30
                                                                             Sales and Use Taxes
                                               TABLE 21C—REVENUES DISTRIBUTED TO SPECIAL DISTRICTS FROM
                                                      TRANSACTIONS AND USE TAX, 2005-06—Concluded
                                                                                     Rate      Effective dates                                                                  Revenue
                                    District                                          (%)    Start           End                          Jurisdiction                         distributeda
                                        1                                              2       3               4                                5                                    6
                        CITY DISTRICTS
 City of Avalon Municipal Hospital & Clinic District .........                        .50   10/01/00         None        Avalon (Los Angeles County)                               $512,741
 City of Calexico Heffernan Hospital Districtd .................                      .50   10/01/92       3/31/06r      Calexico (Imperial County)                                2,379,894
 City of Capitola ..............................................................      .25    4/01/05       6/30/10       Capitola (Santa Cruz County)                                953,277
 City of Clearlake Public Safety ......................................               .50    7/01/95         None        Clearlake (Lake County)                                     761,383
 City of Clovis Public Safety ...........................................             .30    4/01/00         None        Clovis (Fresno County)                                    4,455,797
 City of Davis General Revenue .....................................                  .50    7/01/04      12/31/10       Davis (Yolo County)                                       2,774,735
 City of Dinuba Police & Fire Protectione ........................                    .75    4/01/06         None        Dinuba (Tulare County)                                       67,700
 City of El Cajon Public Safety Facilities .........................                  .50    4/01/05       3/31/15       El Cajon (San Diego County)                               8,296,201
 City of Farmersville .......................................................         .50    4/01/05         None        Farmersville (Tulare County)                                277,131
 City of Fort Bragg Maintain City Streets ........................                    .50    1/01/05      12/31/14       Fort Bragg (Mendocino County)                               786,601
 City of Lakeport .............................................................       .50    4/01/05         None        Lakeport (Lake County)                                      690,451
 City of Los Banos Public Safety ....................................                 .50    4/01/05         None        Los Banos (Merced County)                                 1,554,314
 City of Mercede .............................................................        .50    4/01/06       3/31/26       Merced (Merced County)                                      241,215
 City of Montclair ............................................................       .25    4/01/05         None        Montclair (San Bernardino County)                         2,249,947
 City of Placerville Public Safety .....................................              .25    4/01/99         None        Placerville (El Dorado County)                              882,198
 City of Point Arena ........................................................         .50    4/01/04         None        Point Arena (Mendocino County)                               40,566
 City of Porterville Public Safety, Police & Firee ..............                     .50    4/01/06         None        Porterville (Tulare County)                                  98,688
 City of Richmond ...........................................................         .50    4/01/05         None        Richmond (Contra Costa County)                            5,149,885
 City of Salinase ..............................................................      .50    4/01/06       3/31/16       Salinas (Monterey County)                                   504,445
 City of San Juan Bautista ..............................................             .75    4/01/05         None        San Juan Bautista (San Benito County)                       224,500
 City of San Rafaele ........................................................         .50    4/01/06       3/31/16       San Rafael (Marin County)                                   341,669
 City of Sand City General Purpose ...............................                    .50    4/01/05         None        Sand City (Monterey County)                               1,265,121
 City of Santa Cruz .........................................................         .25    7/01/04       6/30/09       Santa Cruz (Santa Cruz County)                            2,439,140
 City of Santa Rosa Public Safety ..................................                  .25    4/01/05       3/31/25       Santa Rosa (Sonoma County)                                7,000,170
 City of Scotts Valleye .....................................................         .50    4/01/06       3/31/11       Scotts Valley (Santa Cruz County)                            36,800
 City of Sebastopold .......................................................           –     4/01/03       3/31/05       Sebastopol (Sonoma County)                                   26,972
 City of Sebastopol Community ......................................                  .25    4/01/05         None        Sebastopol (Sonoma County)                                  533,953
 City of Sonora ...............................................................       .50    1/01/05         None        Sonora (Tuolumne County)                                  1,433,359
 City of South Lake Tahoe ..............................................              .50    4/01/05         None        South Lake Tahoe (El Dorado County)                       2,002,325
 City of Stockton Public Safety .......................................               .25    4/01/05         None        Stockton (San Joaquin County)                             8,601,256
 City of Trinidad General Revenue .................................                  1.00   10/01/04      12/31/08       Trinidad (Humboldt County)                                  183,286
 Town of Truckee Road Maintenance .............................                       .50   10/01/98       9/30/10       Truckee (Nevada County)                                   1,935,451
 City of Tularee ...............................................................      .50    4/01/06         None        Tulare (Tulare County)                                      130,546
 City of Ukiahe ................................................................      .50   10/01/05       9/30/15       Ukiah (Mendocino County)                                  1,045,748
 City of Visalia Public Safety ..........................................             .25    7/01/04         None        Visalia (Tulare County)                                   4,900,250
 City of West Sacramento ..............................................               .50    4/01/03       3/31/13       West Sacramento (Yolo County)                             3,884,379
 City of Willits .................................................................    .50   10/01/03         None        Willits (Mendocino County)                                  668,795
 City of Woodland General Revenued ............................                       .50    7/01/00       6/30/06       Woodland (Yolo County)                                    3,925,705
    Total for city districts ..................................................                                                                                                 $73,256,596
       Grand total .............................................................                                                                                            $3,711,762,553

d. The 1/2-percent City of Calexico Heffernan Hospital District tax expired March 31, 2006; the 1/8-percent City of Sebastopol Transactions and Use Tax ended March 31, 2005; and the
   1/2-percent City of Woodland General Revenue tax expired June 30, 2006; but the districts continue to receive distributions for taxes incurred prior to those dates.
e. During the fiscal year, transactions and use taxes went into effect in nine districts. The number of months of tax distributions they received during 2005-06 were as follows:
     Effective October 1, 2005, 7 months
     Effective April 1, 2006, 1 month
r. Revised.

NOTE: In addition to the districts that received distributions during 2005-06, a number of special district taxes have expired and the districts no longer receive distributions. Those districts,
  the tax rate, the effective date of the tax, and the last year they received distributions are as follows:
    Del Norte County District, 1/2-percent, July 1, 1993, to June 30, 1998, 1998-99;
    Fresno Metropolitan Projects Authority, 1/10-percent, July 1, 1993, to March 20, 1996, in portions of Fresno County, 1995-96;
    Monterey County Public Repair and Improvement Authority, 1/2-percent, April 1, 1990, to September 30, 1992, 1992-93;
    San Benito County Council of Governments, 1/2-percent, January 1, 1989, to December 31, 1998, 1999-00;
    San Benito County General Fund Augmentation, 1/2-percent, January 1, 1994, to December 31, 1997, 1998-99;
    San Diego County Regional Justice Facility, 1/2-percent, January 1, 1989, to February 13, 1992, 1991-92;
    San Francisco Educational Finance Authority, 1/4-percent, February 1, 1992, to June 30, 1993, 1993-94;
    Santa Clara County Traffic Authority, 1/2-percent, April 1, 1985, to March 31, 1995, 2002-03;
    Santa Cruz County Earthquake Recovery, 1/2-percent, April 1, 1991 to March 31, 1997; 2004-05;
    Southern California Rapid Transit District, 1/2-percent, July 1, 1970, through December 31, 1970 in Los Angeles County; 1980-81.

   Detail may not compute to total due to rounding.




                                                                                              A-31
                                                               Sales and Use Taxes
                                           TABLE 22A—LOCAL SALES TAX DISTRIBUTIONS AND ADMINISTRATIVE
                                                 CHARGES TO CITIES AND COUNTIES, 1956-57 TO 2005-06
                                                               Net amount distributed (In thousands)
                                                                                                                                           Administrative cost        Administrative
                                              County                         Local sales taxb                                                rate per $100                chargee
         Fiscal year                     transportation taxa        To counties  c
                                                                                             To cities                    Total                collectedd             (In thousands)
                1                                2                       3                        4                         5                        6                        7

 2005-06    ..........................    $1,390,771                $521,208                $3,660,545                $5,572,524                   $.78                   $43,687
 2004-05    ..........................     1,268,109                 496,304f                3,555,165f                5,319,578                    .82                    44,086
 2003-04    ..........................     1,182,971                 574,814                 4,150,279                 5,908,063                    .82                    48,925
 2002-03    ..........................     1,118,317                 561,248                 3,912,535                 5,592,100                    .86                    48,761
 2001-02    ..........................     1,095,008                 555,051                 3,832,634                 5,482,693                    .91                    50,400
 2000-01    ..........................     1,127,750                 587,045                 3,926,845                 5,641,639                    .84                    47,775
 1999-00    ..........................     1,024,043                  538,757                 3,565,578                 5,128,378                   .87                     44,995
 1998-99    ..........................       917,197                  483,340                 3,187,403                 4,587,941                   .96                     44,459
 1997-98    ..........................       870,584                  462,605                 3,024,407                 4,357,596                  1.02                     44,982
 1996-97    ..........................       814,177                  445,584                 2,818,315                 4,078,075                  1.11                     45,931
 1995-96    ..........................       775,984                  424,759                 2,681,317                 3,882,060                  1.09                     42,958
 1994-95    ..........................       727,435                  392,262                 2,515,206                 3,634,903                  1.10                     40,360
 1993-94    ..........................       694,918                  380,183                 2,404,318                 3,479,419                  1.05                     37,080
 1992-93    ..........................       690,040                  378,997                 2,378,619                 3,447,656                   .79                     28,775
 1991-92    ..........................       666,358                  389,872                 2,318,025                 3,374,255                   .79                     27,222
 1990-91    ..........................       717,814                  414,804                 2,423,362                 3,555,980                   .82                     28,956
 1989-90    ..........................       704,781                  403,365                 2,405,012                 3,513,158                    .82                    29,249
 1988-89    ..........................       645,805                  380,819                 2,205,679                 3,232,304                    .82                    26,975
 1987-88    ..........................       604,477                  369,335                 2,048,734                 3,022,547                    .82                    25,165
 1986-87    ..........................       557,863                  348,366                 1,884,007                 2,790,237                    .82                    23,224
 1985-86    ..........................       535,272                  344,736                 1,794,613                 2,674,621                    .82                    22,045
 1984-85    ..........................       500,230                  342,520                 1,659,278                 2,502,028                    .82                    20,972
 1983-84    ..........................       447,671                  312,547                 1,478,733                 2,238,951                    .82                    18,751
 1982-83    ..........................       391,367                  282,212                 1,279,151                 1,952,730                    .82                    16,613
 1981-82    ..........................       392,756                  289,469                 1,282,420                 1,964,645                    .82                    16,433
 1980-81    ..........................       361,888                  272,741                 1,176,000                 1,810,629                    .82                    15,253
 1979-80    ..........................       340,922                  255,372                 1,108,417                 1,704,711                   .82                     14,181
 1978-79    ..........................       296,051                  220,403                   962,997                 1,479,451                   .82                     12,402
 1977-78    ..........................       257,221                  192,488                   837,756                 1,287,465                   .82                     10,798
 1976-77    ..........................       219,309                  167,516                   709,664                 1,096,489                   .82                      9,257
 1975-76    ..........................       190,348                  147,670                   618,406                   956,424                   .82                      8,031
 1974-75    ..........................       172,343                  136,047                   559,337                   867,727                   .82                      7,253
 1973-74    ..........................       158,087                  124,964                   513,282                   796,333                   .82                      6,560
 1972-73    ..........................       110,010g                 105,678                   447,986                   663,674                   .82                      5,521
 1971-72    ..........................                                 91,117                   387,977                   479,094                  1.01                      4,891
 1970-71    ..........................                                 82,337                   347,766                   430,103                  1.09                      4,652

 1969-70    ..........................                                 80,691                   345,626                   426,317                  1.10                      4,696
 1968-69    ..........................                                 74,687                   318,913                   393,600                  1.13                      4,544
 1967-68    ..........................                                 73,227                   300,530                   373,757h                 1.23                      4,926
 1966-67    ..........................                                 68,097                   270,241                   338,338                  1.50                      5,162
 1965-66    ..........................                                 64,337                   254,851                   319,188                  1.53                      4,871
 1964-65    ..........................                                 62,063                   239,455                   301,518                  1.50                      4,610
 1963-64    ..........................                                 59,242                   222,908                   282,150                  1.53                      4,386
 1962-63    ..........................                                 55,786i                  205,435                   261,221i                 1.53                      4,077
 1961-62    ..........................                                 53,763                   186,881                   240,644                  1.57                      3,856
 1960-61    ..........................                                 51,793                   174,505                   226,298                  1.60                      3,650
 1959-60    ..........................                                 52,396                   162,749                   215,145j                 1.50                      3,348
 1958-59    ..........................                                 44,835                   144,968                   189,803k                 1.64                      3,134
 1957-58    ..........................                                 29,473                   132,442                   161,915                  1.72                      2,837
 1956-57    ..........................                                 21,257                   103,220                   124,477                  1.65                      2,143

a. Administrative charges by the Board of Equalization and the Business and Transportation Agency have been deducted. These amounted to $11,429,170 in 2005-06.
b. Includes any administrative cost adjustment made during the fiscal year.
c. Includes the City and County of San Francisco.
d. Starting July 1, 1993, and prior to July 1, 1972, the actual cost of collecting $100 in the fiscal year and the ultimate rate which cities and counties were charged.
e. These are the amounts actually withheld during the fiscal year.
f. Effective July 1, 2004, the local sales tax was lowered from 1 percent to 3/4 percent.
g. Includes advances and payments for only ten months.
h. Effective October 1, 1967, taxpayers were required to prepay state sales and use tax and were also required to prepay local sales and use tax. This resulted in a one-time windfall of
   $19,250,000 during the 1967-68 fiscal year.
i. Excludes $595,317 that was collected in 1959-60 and impounded pending decision on litigation brought by the City of Commerce. This amount, plus accumulated interest, was
   distributed in 1962-63.
j. Excludes $3,825,750 advanced to cities and counties in the 1958-59 fiscal year out of receipts that normally would have been distributed in the first quarter of the 1959-60 fiscal year.
   This sum was distributed to help local jurisdictions whose sales tax receipts were running below expectations because of the 1957-58 business recession.
k. Includes the $3,825,750 discussed in the previous footnote.

NOTE: Excludes distributions to special districts; see Table 22B.



                                                                                          A-32
                                                                                  Sales and Use Taxes
           TABLE 22B—SPECIAL DISTRICT TAX DISTRIBUTIONS AND ADMINISTRATIVE CHARGES, 1969-70 TO 2005-06
                                              (In thousands of dollars)
                                                                                                                    Net amount                             Administrative
                                            Fiscal year                                                             distributed                              charge
                                                    1                                                                   2                                         3
 2005-06       ...........................................................................................          $3,711,763                                 $43,410
 2004-05       ...........................................................................................           3,310,416                                  41,973
 2003-04       ...........................................................................................           3,015,938                                  37,739
 2002-03       ...........................................................................................           2,863,387                                  34,497
 2001-02       ...........................................................................................           2,845,398                                  34,327
 2000-01       ...........................................................................................           3,003,030                                  36,356
 1999-00       ...........................................................................................           2,689,865                                  33,652
 1998-99       ...........................................................................................           2,435,226                                  33,064
 1997-98       ...........................................................................................           2,309,654                                  36,711
 1996-97       ...........................................................................................           2,041,272                                  36,403
 1995-96       ...........................................................................................           1,932,793                                  37,487
 1994-95       ...........................................................................................           1,893,014                                  37,816
 1993-94       ...........................................................................................           1,791,920                                  38,441
 1992-93       ...........................................................................................           1,807,455                                  25,162
 1991-92       ...........................................................................................           1,814,025                                  25,330
 1990-91       ...........................................................................................           1,430,884                                  21,517
 1989-90       ...........................................................................................           1,229,273                                  18,817
 1988-89       ...........................................................................................             932,513                                  14,103
 1987-88       ...........................................................................................             735,405                                  10,808
 1986-87       ...........................................................................................             617,816                                   9,077
 1985-86       ...........................................................................................             590,066                                   9,723
 1984-85       ...........................................................................................             495,958                                   8,197
 1983-84       ...........................................................................................             445,738                                   7,331
 1982-83       ...........................................................................................             349,385                                   5,233
 1981-82       ...........................................................................................             142,505                                   2,252
 1980-81       ...........................................................................................             114,621                                   2,061
 1979-80       ...........................................................................................             119,728                                    1,911
 1978-79       ...........................................................................................              87,103                                    1,587
 1977-78       ...........................................................................................              80,680                                    1,404
 1976-77       ...........................................................................................              60,176                                      986
 1975-76       ...........................................................................................              42,424                                      713
 1974-75       ...........................................................................................              40,023                                      669
 1973-74       ...........................................................................................              35,613                                      599
 1972-73       ...........................................................................................              31,343                                      585
 1971-72       ...........................................................................................              28,325                                      577
 1970-71       ...........................................................................................              60,860                                    1,333
 1969-70 ...........................................................................................                     1,570                                        298

NOTE: Large fluctuations in distributions and administrative charges may be attributed to the creation and expiration of special district taxes. Details on the effective dates and rates of
  each special district tax are presented in Table 21C.




                                                                                                             A-33
                                                                Sales and Use Taxes
                                                TABLE 23A—LOCAL SALES AND USE TAX RATES IMPOSED
                                                        BY CALIFORNIA CITIES ON JULY 1, 2006
                                 City                                                            City                                                           City
        County                  ratea          Cities                    County                 ratea           Cities                 County                  ratea         Cities
            1                     2              3                           1                   2                3                        1                    2              3
 Alameda ............... 1.00           Dublin/Livermore/         Kings ....................    .95     Hanford                 San Joaquin ......... 1.00             All cities
                                         San Leandro                                            .98     All other cities        San Luis Obispo ... 1.00               All cities
                                .95     All other cities          Lake .....................   1.00     All cities              San Mateo ........... .95              All cities
 Alpine ...................      –      No incorporated           Lassen .................      .95     Susanville              Santa Barbara ...... .50               Goleta
                                         cities                   Los Angeles .........        1.00     All cities                                      1.00           All other cities
 Amador ................ 1.00           All cities                Madera .................      .92     Chowchilla              Santa Clara ..........  1.00           All cities
 Butte .................... .95         Chico                                                   .94     Madera                  Santa Cruz ...........  1.00           All cities
                               1.00     All other cities          Marin ....................   1.00     All cities                                      1.00
                                                                                                                                Shasta ..................              All cities
 Calaveras ............. .87            Angels Camp               Mariposa ..............        –      No incorporated                                  .95
                                                                                                                                Sierra ...................             Loyalton
 Colusa .................. 1.00         All cities                                                       cities                 Siskiyou ...............1.00           All cities
 Contra Costa ........ 1.00             Oakley                    Mendocino ........... 1.00            All cities                                      1.00
                                                                                                                                Solano ..................              All cities
                           .975         All other cities          Merced ................. .925         Merced                  Sonoma ...............  1.00           Windsor
 Del Norte .............. 1.00          Crescent City                                           .95     Los Banos                                        .975          All other cities
 El Dorado ............. 1.00           All cities                                             1.00     All other cities        Stanislaus ............ .95            Ceres/Modesto/
 Fresno .................. .9469        Fresno                    Modoc ..................     1.00     Alturas                                                         Oakdale/Turlock
                           .95          Clovis/Firebaugh/         Mono ....................    1.00     Mammoth Lakes                                         1.00     All other cities
                                         Fowler/Kerman/           Monterey ..............      1.00     All cities              Sutter ................... 1.00        All cities
                                         Kingsburg/Reedley/       Napa ....................    1.00     All cities              Tehama ................ .90            Corning/Red Bluff
                                         Sanger/Selma             Nevada ................      1.00     All cities                                            1.00     Tehama
                                .955    Coalinga                  Orange .................     1.00     All cities              Trinity ...................     –      No incorporated
                                .97     San Joaquin               Placer ...................   1.00     All cities                                                      cities
                                .985    Mendota                   Plumas .................      .95     Portola                 Tulare ................... .95         All cities
                               1.00     All other cities          Riverside ..............     1.00     All cities              Tuolumne ............. .87             Sonora
 Glenn ...................     1.00     All cities                Sacramento .........         1.00     All cities              Ventura ................ 1.00          Ojai
 Humboldt .............        1.00     All cities                San Benito ...........       1.00     All cities                                             .967    All other cities
 Imperial ................     1.00     All cities                San Bernardino ....          1.00     All cities              Yolo ..................... 1.00        All cities
 Inyo ......................   1.00     Bishop                    San Diego ............       1.00     All cities              Yuba .................... 1.00         All cities
 Kern .....................    1.00     All cities                San Francisco ......         1.00      –

a. Each city's tax rate is credited against the county's one percent tax.




                                        TABLE 23B—SALES AND USE TAX RATES, BY COUNTY, ON JULY 1, 2006
                                                  (Includes state, local, and special district taxes)
                                 Tax       Special rates                                         Tax         Special rates                                      Tax       Special rates
        County                   rate      within county                 County                  rate        within county             County                   rate      within county
             1                    2              3                           1                    2               3                         1                    2              3
 Alameda ...............        8.75                              Mendocino ...........         7.25    Fort Bragg/             Santa Clara ..........         8.25
 Alpine ...................     7.25                                                                     Point Arena/Ukiah/     Santa Cruz ...........         8.00    Capitola/
 Amador ................        7.25                                                                     Willits, 7.75                                                  Santa Cruz, 8.25
 Butte ....................     7.25                              Merced .................      7.25    Los Banos/                                                     Scotts Valley, 8.50
 Calaveras .............        7.25                                                                     Merced, 7.75           Shasta ..................      7.25
 Colusa ..................      7.25                              Modoc ..................      7.25                            Sierra ...................     7.25
 Contra Costa ........          8.25    Richmond, 8.75            Mono ....................     7.25                            Siskiyou ...............       7.25
 Del Norte ..............       7.25                              Monterey ..............       7.25    Salinas/                Solano ..................      7.375
 El Dorado .............        7.25    Placerville, 7.50                                                Sand City, 7.75        Sonoma ...............         7.75    Sebastopol/
                                         South Lake Tahoe, Napa ....................            7.75                                                                    Santa Rosa, 8.00
                                         7.75              Nevada ................              7.375   Truckee, 7.875     Stanislaus ............             7.375
 Fresno ..................      7.975   Clovis, 8.275      Orange .................             7.75    Laguna Beach, 8.25 Sutter ...................          7.25
 Glenn ...................      7.25                       Placer ...................           7.25                       Tehama ................             7.25
 Humboldt .............         7.25    Trinidad, 8.25     Plumas .................             7.25                       Trinity ...................         7.25
 Imperial ................      7.75                       Riverside ..............             7.75                       Tulare ...................          7.25    Visalia, 7.50
 Inyo ......................    7.75                       Sacramento .........                 7.75                                                                   Farmersville/
 Kern .....................     7.25                       San Benito ...........               7.25    San Juan Bautista,                                              Porterville/
 Kings ....................     7.25                                                                     8.00                                                           Tulare, 7.75
 Lake .....................     7.25    Clearlake/                San Bernardino ....           7.75    Montclair, 8.00                                                Dinuba, 8.00
                                         Lakeport, 7.75           San Diego ............        7.75    El Cajon, 8.25          Tuolumne .............         7.25    Sonora, 7.75
 Lassen .................       7.25                              San Francisco ......          8.50                            Ventura ................       7.25
 Los Angeles .........          8.25    Avalon, 8.75              San Joaquin .........         7.75    Stockton, 8.00          Yolo .....................     7.25    Davis/
 Marin ....................     7.75    San Rafael, 8.25          San Luis Obispo ...           7.25                                                                    West Sacramento,
 Mariposa ..............        7.75                              San Mateo ...........         8.25                                                                    7.75
                                                                  Santa Barbara ......          7.75                            Yuba ....................      7.25




                                                                                                A-34
                                                                              Fuel Taxes
                                         TABLE 24—GASOLINE AND JET FUEL TAX STATISTICS, 1923-25 TO 2005-06
                                                                                Gasoline                                                                   Jet fuel tax
                                         Taxable distributions                                                                              Taxable distributions
                                            (In thousands            Revenuea                   Refunds              Taxpayersb on             (In thousands             Revenuea
         Fiscal year                          of gallons)         (In thousands)            (In thousands)              June 30                  of gallons)          (In thousands)
                1                                 2                       3                          4                       5                         6                         7
 2005-06    ..........................       15,873,744            $2,871,962                     $2,839                      51                 149,197                    $3,118
 2004-05    ..........................       15,914,755             2,862,296                      3,880                      37                 144,266                     2,569
 2003-04    ..........................       15,926,570             2,868,133                      4,315                      55                 135,686                     2,189
 2002-03    ..........................       15,530,493             2,825,923                      6,140                      50                 122,646                     2,429
 2001-02    ..........................       15,236,683c            2,771,406c                    15,719c                     48c                120,183c                    2,447c
 2000-01    ..........................       14,870,292             2,700,248                     22,868                      51                 133,204                     2,726
 1999-00    ..........................       14,715,765             2,623,631                     26,712                     66                  114,452                     2,536
 1998-99    ..........................       14,224,772             2,595,479                     17,390                     59                   94,512                     1,917
 1997-98    ..........................       13,926,011             2,497,810                     24,181                     62                   88,284                     1,799
 1996-97    ..........................       13,720,332             2,493,494                     20,644                     70                   75,968                     1,532
 1995-96    ..........................       13,632,893             2,459,261                     42,626                    107                   74,069                     1,517
 1994-95    ..........................       13,278,846             2,394,107d                    24,206                    106                   66,589                     1,308
 1993-94    ..........................       13,240,338             2,320,234d                    60,157                    111                   63,197                     1,245
 1992-93    ..........................       13,166,370             2,171,720d                    27,548                    119                   65,174                     1,296
 1991-92    ..........................       13,106,435             2,028,395d                    33,580                    132                   59,162                     1,254
 1990-91    ..........................       13,253,569             1,869,869d                    29,794                    139                   57,311                     1,203
 1989-90    ..........................       13,501,629             1,217,652                     21,598                    146                    59,014                    1,246
 1988-89    ..........................       13,202,015             1,187,103                     17,049                    155                    53,603                    1,142
 1987-88    ..........................       12,822,442             1,159,798                     19,968                    161                    46,364                    1,099
 1986-87    ..........................       12,553,224             1,125,715                     21,523                    140                    44,304                      966
 1985-86    ..........................       11,878,617             1,083,986                     12,562                    137                    39,255                      845
 1984-85    ..........................       11,642,880             1,054,864                     13,911                    147                    41,617                      884
 1983-84    ..........................       11,378,375             1,027,740e                    19,086                    154                    41,025                      845
 1982-83    ..........................       10,941,848               877,130e                    17,139f                   145                    37,471                      703
 1981-82    ..........................       11,015,230               770,628f                    27,572                    131                    40,435                      860
 1980-81    ..........................       11,185,862               787,106                     25,987                    102                    43,713                      891
 1975-80    ..........................       56,331,111             3,953,057                    95,590                      82                  182,144                     3,620
 1970-75    ..........................       49,365,692             3,455,776                    70,656                      55                   84,265                     1,698
 1965-70    ..........................       40,526,494             2,872,396g,h                 74,839                      58                    8,057i                      163i
 1960-65    ..........................       31,895,463             2,052,370h,j                 78,136                      71
 1955-60    ..........................       25,815,744k            1,549,055k                  105,057                      94
 1950-55    ..........................       20,304,192             1,044,006l                  106,389                      98
 1945-50    ..........................       14,909,722               592,832m                                              107
 1940-45    ..........................        9,167,652               275,029                                               122
 1935-40    ..........................        8,594,082               258,845                                               142
 1930-35    ..........................        6,790,740               201,685                                                88
 1925-30    ..........................        5,351,593               139,925n                                               82
 1923-25    ..........................        1,259,474                24,938o                                               74

a. Includes self-assessed taxes, tax deficiencies, and interest and penalties. Refunds for nonhighway use (column 4) have not been deducted.
b. Effective January 1, 2002, the tax is imposed on suppliers. Prior to that date, taxpayers were distributors and brokers. On June 30, 2006, there were 69 suppliers who incurred no tax
   liabilities.
c. Effective January 1, 2002, the Motor Vehicle Fuel License Tax Law was repealed and replaced with the Motor Vehicle Fuel Tax Law. The collection point of the tax is moved from the
   first distribution to removal from the refinery or terminal rack, or importation into the state.
d. Effective August 1, 1990, the tax rate was increased from 9 cents to 14 cents per gallon. Effective January 1, 1991, the tax rate was increased to 15 cents per gallon. Effective
   January 1, 1992, the tax rate was increased to 16 cents per gallon. Effective January 1, 1993, the tax rate was increased to 17 cents per gallon. Effective January 1, 1994, the tax rate
   was increased to 18 cents per gallon. Receipts from the storage taxes imposed at the time of the rate increases are not included; these amounted to $10,218,000 in 1990-91;
   $1,763,000 in 1991-92; $1,538,000 in 1992-93; $1,218,000 in 1993-94; and $21,000 in 1994-95.
e. Effective January 1, 1983, the tax rate was increased from 7 cents to 9 cents per gallon. Receipts from the two-cent-per-gallon storage tax imposed at the time of the rate increase are
   not included; these amounted to $3,456,000 in 1982-83 and $169,000 in 1983-84 including interest and penalties.
f. A revision of the Revenue and Taxation Code effective January 1, 1982, allows a taxpayer to offset tax-paid exports against incurred tax liability instead of filing a claim for refund on
   such exports. Net revenue, over time, should not be affected by this revision.
g. A special one-cent levy was in effect from June 1, 1969, through August 31, 1969, to raise funds to repair and restore storm- and flood-damaged roads. This levy raised $7.2 million
   from distributions during the 1968-69 fiscal year and $15.5 million during the 1969-70 fiscal year. No storage tax was imposed.
h. A special one-cent levy was in effect from April 1, 1965, through August 31, 1965, to raise funds to repair and restore storm- and flood-damaged roads in the northwestern part of the
   state. This levy raised $18.2 million from distributions during the 1964-65 fiscal year (excluding the storage tax of $1,108,000 including interest and penalties) and $12.8 million during
   the 1965-66 fiscal year (excluding the storage tax refund of $1,131,000).
i. The aircraft jet fuel tax levied at the rate of 2 cents per gallon on jet aircraft fuel used in general aviation became operative December 1, 1969, under the Motor Vehicle Fuel License
   Tax Law.
j. Effective October 1, 1963, the tax rate was increased from 6 cents to 7 cents per gallon. Receipts from the one-cent-per-gallon storage tax imposed at the time of the rate increase are
   not included; these amounted to $1,125,267 including interest and penalties.
k. Effective October 1, 1959, liquefied petroleum gases were excluded from the definition of a "motor vehicle fuel." Since that date, vendors and users of this fuel have been required to
   report under the Use Fuel Tax Law. (See Tables 25A and 25B).
l. Effective July 1, 1953, the tax rate was increased from 4 1/2 cents to 6 cents per gallon. Receipts from the 1 1/2-cent storage tax imposed at the time of the rate increase are not
   included; these amounted to $1,071,000 including interest and penalties.
m. Effective July 1, 1947, the tax rate was increased from 3 cents to 4 1/2 cents per gallon. Receipts from the 1 1/2-cent storage tax imposed at the time of the rate increase are not
   included; these amounted to $680,000, including interest and penalties.
n. Effective July 29, 1927, the tax rate was increased from 2 cents to 3 cents per gallon.
o. The motor vehicle fuel tax was first imposed October 1, 1923, at a rate of 2 cents per gallon.




                                                                                           A-35
                                                                              Fuel Taxes
            TABLE 25A—TAXABLE DISTRIBUTIONS OF DIESEL FUEL AND ALTERNATIVE FUELS, 1937-40 TO 2005-06
                                         (Taxable volume in thousands)
                                                                                                                          Alternative Fuels
                                                               Diesela                 LPGb                      Alcoholc                  Kerosenea                      CNGd
                 Fiscal year                                 (In gallons)           (In gallons)               (In gallons)                (In gallons)              (In cubic feet)
                         1                                        2                       3                           4                          5                          6
2005-06   ................................................   2,944,034                 22,974                         260                         31                    7,459,557
2004-05   ................................................   2,887,782                 24,555                          26                         16                    4,567,369
2003-04   ................................................   2,807,061                 22,080                          38                         46                    3,419,207
2002-03   ................................................   2,637,224                 14,831                         241                         13                    2,264,298
2001-02   ................................................   2,663,413                 10,962                         184                         33                    2,180,575
2000-01   ................................................   2,602,395                  6,836                          97                        112                    3,574,690
1999-00   ................................................   2,593,684                  9,842                         687                         41                    1,816,964
1998-99   ................................................   2,349,368                  7,948                       3,200                         87                    1,047,553
1997-98   ................................................   2,350,577                  9,269                       7,510                        175                    1,234,730
1996-97   ................................................   2,254,890                  9,606                       8,090                        426                    1,042,480
1995-96   ................................................   2,152,377e                14,489                       6,068                        314                      316,056
1994-95   ................................................   2,027,334
1993-94   ................................................   1,855,445
1992-93   ................................................   1,858,835
1991-92   ................................................   1,885,446f
1990-91   ................................................   1,737,380
1989-90   ................................................   1,896,896
1988-89   ................................................   1,788,790
1987-88   ................................................   1,760,684
1986-87   ................................................   1,667,829
1985-86   ................................................   1,525,237
1984-85   ................................................   1,466,586
1983-84   ................................................   1,424,584
1982-83   ................................................   1,257,607
1981-82   ................................................   1,185,620
1980-81   ................................................   1,179,810
1979-80   ................................................   1,162,560
1978-79   ................................................   1,104,046
1977-78   ................................................     987,855
1976-77   ................................................     915,481
1975-76   ................................................     827,487
1974-75   ................................................     753,064
1973-74   ................................................     770,854
1972-73   ................................................     735,380
1971-72   ................................................     674,292
1970-71   ................................................     615,887
1965-70   ................................................   2,455,421
1960-65   ................................................   1,667,843
1955-60   ................................................   1,258,044
1950-55   ................................................     841,720
1945-50   ................................................     406,708
1940-45   ................................................     205,397
1937-40   ................................................      38,625

a. Effective July 1, 1937, under the Use Fuel Tax Law, a 3-cent per gallon excise tax was collected on diesel and other fuels not subject to the motor vehicle fuel tax.
b. Effective October 1, 1959, users and vendors of liquefied petroleum gases (LPG) were required to report under the Use Fuel Law. Prior to this date, they reported under the Motor
   Vehicle Fuel License Tax Law. Taxable volumes were recorded starting in 1995-96.
c. Includes ethanol and methanol containing not more than 15 percent gasoline or diesel fuels. Ethanol and methanol became taxable under the Use Fuel Tax Law effective January 1,
   1982; they were previously taxed under the Motor Vehicle Fuel License Tax Law. Taxable volumes were recorded starting in 1995-96.
d. Effective January 1, 1971, compressed natural gas (CNG) is taxed under the Use Fuel Tax Law at a rate of 7 cents per 100 cubic feet measured at standard pressure and
   temperature. Taxable volumes were recorded starting in 1995-96.
e. Effective July 1, 1995, under the new Diesel Fuel Tax Law, excise tax on diesel fuel is collected separately from use fuels, and the point of collection is moved from the wholesale level
   to the terminal rack level.
f. Effective January 1, 1992, most use fuel tax became collectable by wholesalers of fuel. This change in the point of collection caused use fuel tax to be collected on more fuel than was
   actually used during the year.




                                                                                          A-36
                                                                                 Fuel Taxes
                              TABLE 25B—DIESEL FUEL AND ALTERNATIVE FUELS STATISTICS, 1937-40 TO 2005-06
                                                                         Revenuea (In thousands)                                                    Tax paid at           International Fuel
                                                                                                                                                 reduced rate by           Tax Agreementd
                                                                                Alternative Fuels                                                transit districtsc             (IFTA)
            Fiscal year                         Diesel             Per Unit Basis         Flat Rate Basisb                  Total                 (In thousands)               Tax Rate
                   1                               2                        3                       4                         5                           6                         7
 2005-06     ..............................   $548,941                  $2,920                   $547                    $552,408                    $1,338                     $.330
 2004-05     ..............................    524,551                   1,934r                    823                    527,308r                    1,660                      .295
 2003-04     ..............................    508,331                   2,090                     603                    511,024                     1,391                      .278
 2002-03     ..............................    478,312                   1,399                   1,032                    480,743                     1,156                      .263
 2001-02     ..............................    483,734                   1,294                   1,025                    486,053                     1,377                      .282
 2000-01     ..............................    464,812                   1,191                     785                    466,788                     1,466                      .271
 1999-00 ..............................        470,044                   1,105                      534                   471,683                      1,380                      .250
 1998-99 ..............................        419,268                     884                      567                   420,719                      1,281                      .251
 1997-98 ..............................        413,032                   1,052                      659                   414,744                      1,304                      .263e
 1996-97 ..............................        393,936                   1,137                      634                   395,707                      1,332                      .18
 1995-96 ..............................        341,835d,f                1,200                      711                   343,745                      1,308                      .18
 1994-95 ..............................        351,265                   1,783                      543                   353,590                      1,554
 1993-94 ..............................        317,272g                  2,280                      587                   320,138                        935
 1992-93 ..............................        301,261g                  2,216                      574                   304,051                        958
 1991-92h .............................        282,934g                  2,125                      764                   285,823                      1,045
 1990-91 ..............................        234,751g                  2,186                      595                   237,531                      1,010
 1989-90     ..............................    164,967                   2,179                     564                    167,709                      1,168
 1988-89     ..............................    155,119                   2,099                     568                    157,785                      1,000
 1987-88     ..............................    151,624                   2,196                     796                    154,615                      1,266
 1986-87     ..............................    144,613                   1,464                     885                    146,962                      1,013
 1985-86     ..............................    132,192                   1,622                   1,149                    134,964                        872
 1984-85     ..............................    126,616                   1,864                   1,252                    129,733                        788
 1983-84     ..............................    122,823                   1,810                   1,353                    125,986                        813
 1982-83     ..............................     94,703g                  1,776                   1,355                     97,834                        748
 1981-82     ..............................     78,739                   1,664                   1,370                     81,773                        783
 1980-81     ..............................     79,021                   1,426                   1,323                     81,769                        659
 1979-80     ..............................     77,960                   1,039                   1,145                      80,144                       637
 1978-79     ..............................     73,916                     673                     941                      75,530                       624
 1977-78     ..............................     66,105                     640                   1,019                      67,764                       553
 1976-77     ..............................     61,424                     643                   1,054                      63,121                       527
 1975-76     ..............................     55,402                     386                   1,067                      56,855                       507
 1974-75     ..............................     50,539                     202                                              50,741                       395
 1973-74     ..............................     51,875                     289                                              52,164                       382
 1972-73     ..............................     49,551                     290                                              49,841                       354
 1971-72     ..............................     45,382                     599                                              45,981                       330
 1970-71     ..............................     41,338                     813                                              42,151                       338
 1965-70     ..............................    170,977i,j                4,200j,k                                         175,177                        632l
 1960-65     ..............................    118,401j                  6,409j,k                                         124,810
 1955-60     ..............................     88,853                   1,094m                                            89,947
 1950-55     ..............................     48,050g                                                                    48,050
 1945-50     ..............................     16,527g                                                                    16,527
 1940-45     ..............................      6,235                                                                      6,235
 1937-40     ..............................      1,178g                                                                     1,178

a. Includes interest and penalties which amounted to $292,000 during the 2005-06 fiscal year. This revenue includes self-assessments from tax returns for distributions during the year
    and, therefore, differs from the figures on Table 2 which are on a modified accrual basis.
b. Beginning in December 1975, LPG users were allowed to pay tax on a flat rate basis. This treatment has since been extended to other alternative fuels.
c. These amounts are also included in columns 2, 3, and 5.
d. Effective January 1, 1996, most interstate motor carriers pay the interstate user tax through the International Fuel Tax Agreement (IFTA) for diesel and use fuel used on the state's
    roadways. The quarterly IFTA revenue is included in Diesel since the vast majority of IFTA receipts is for diesel fuel use.
e. Effective January 1, 1998, an additional per-gallon surcharge equivalent to the combined local and state sales tax rate was imposed on fuel subject to the interstate user tax.
f. Effective July 1, 1995, under the new Diesel Fuel Tax Law, excise tax on diesel fuel is collected separately from use fuels, and the point of collection is moved from the wholesale level
    to the terminal rack level.
g. This tax became effective July 1, 1937, at a rate of 3 cents per gallon on diesel and other fuels not subject to the motor vehicle fuel tax. Effective July 1, 1947, the tax rate on diesel
    fuel was increased to 4 1/2 cents per gallon. Effective July 1, 1953, the tax rate on diesel fuel was increased to 7 cents per gallon. Effective January 1, 1983, the tax rate was
    increased to 9 cents per gallon. Effective August 1, 1990, the tax rate was increased to 14 cents per gallon; effective January 1, 1991, it was raised to 15 cents per gallon. Effective
    January 1, 1992, the tax rate increased to 16 cents per gallon; effective January 1, 1993, it rose to 17 cents per gallon; and, finally, effective January 1, 1994, it was raised to 18 cents
    per gallon.
h. Effective January 1, 1992, most use fuel tax became collectable by wholesalers of fuel. This change in the point of collection caused use fuel tax to be collected on more fuel than was
    actually used during the year.
i. A special one-cent levy was in effect from June 1, 1969, through August 31, 1969, to raise funds to repair and restore storm- and flood-damaged roads. This levy raised $450,000 from
    distributions during the 1968-69 fiscal year and $837,000 during the 1969-70 fiscal year.
j. A special one-cent levy was in effect from April 1, 1965, through August 31, 1965, to raise funds to repair and restore storm- and flood-damaged roads. This levy raised a total of
    $1,786,000.
k. Effective October 1, 1963, the tax rate on liquefied petroleum gases was increased from 6 cents to 7 cents per gallon. Effective January 1, 1966, the tax rate was decreased to 6 cents
    per gallon.
l. Effective July 1, 1968, the tax rate on most fuel consumed by municipal transit districts was reduced to one cent per gallon.
m. Effective October 1, 1959, users and vendors of liquefied petroleum gases were required to report under the Use Fuel Tax Law. Prior to this date, they reported under the Motor
    Vehicle Fuel License Tax Law.
 r. Revised.




                                                                                            A-37
                                                                              Fuel Taxes
  TABLE 26—UNDERGROUND STORAGE TANK MAINTENANCE FEE, CHILDHOOD LEAD POISONING PREVENTION FEE,
        AND OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES REVENUE, 1989-90 TO 2005-06
                                        (In thousands of dollars)
                                                                                                                                                       Oil Spill Prevention and
                                                        Underground Storage Tank                       Childhood Lead Poisoning                         Administration Feec
                  Fiscal year                                Maintenance Feea                               Prevention Feeb                          and Oil Spill Response Feed
                        1                                               2                                             3                                             4
 2005-06 ………………………………                                             $241,567e                                         $9,970                                       $28,763
 2004-05 ………………………………                                              217,985e                                         11,904                                        27,559
 2003-04 ………………………………                                              211,574                                          13,339                                        33,198
 2002-03 ………………………………                                              206,767                                          19,679                                        20,824
 2001-02 ………………………………                                              202,118                                          13,987                                        19,663
 2000-01 ………………………………                                              184,218                                          11,716                                        21,257
 1999-00 ………………………………                                               190,153                                         13,701                                        18,389
 1998-99 ………………………………                                               189,136                                         15,134                                        20,708
 1997-98 ………………………………                                               179,705                                         10,665                                        24,104
 1996-97 ………………………………                                               144,493e                                        11,963                                        23,108
 1995-96 ………………………………                                               117,217e                                        11,528                                        19,726
 1994-95 ………………………………                                                91,531e                                        11,855                                        19,794
 1993-94 ………………………………                                                84,159                                         11,726                                        19,994
 1992-93 ………………………………                                                83,106                                         11,200                                        20,749
 1991-92 ………………………………                                                88,850                                            835                                        23,120f
 1990-91 ………………………………                                                18,732e                                                                                      64,648f
 1989-90 ………………………………                                                13,997

a. Effective October 2, 1989, owners of certain permitted underground storage tanks containing petroleum are required to pay an annual maintenance fee.
b. Starting in 1993, this fee is collected from the petroleum industry, the architectural coating industry, and facilities reporting releases of lead into ambient air in the state.
c. Starting in 1991, this fee is collected from persons owning crude oil at the time that oil is received at a marine terminal by vessel; persons owning petroleum products at the time those
   products are received at a marine terminal by vessel from outside the state; and operators of pipelines.
d. This fee went into effect in 1991. It is collected from persons owning petroleum products at the time those products are received at a marine terminal, operators of pipelines, and
   operators of refineries.
e. Beginning January 1, 1991, the $200 per-tank annual maintenance fee was replaced with a quarterly fee of $0.006 for each gallon of petroleum placed in an underground storage tank.
   Beginning January 1, 1995, the fee increased to $0.007 per gallon. Starting January 1, 1996, the rate increased to $0.009 per gallon, and then to $0.012 per gallon effective January 1,
   1997. Effective January 1, 2005, the fee increased to $0.013 per gallon. Effective January 1, 2006, the fee increased to $0.014 per gallon.
f. Includes oil spill response fee revenue. No additional oil spill response fee revenue has been collected since 1991-92 because the $50 million Oil Spill Response Trust Fund is at
   maximum.




                                                                                          A-38
                                                                 Alcoholic Beverage Tax
                   TABLE 27—BEER, WINE, AND DISTILLED SPIRITS EXCISE TAX COLLECTIONSa, 1932-35 TO 2005-06
                                                  (In thousands of dollars)
                                                                                                    Wine
                                                                                     Still wines
                                                                       14 percent                Over 14              Champagne and
               Fiscal year                              Beer         alcohol or less          percent alcohol         sparkling wines           Distilled spirits             Total
                        1                                2                   3                         4                       5                        6                       7
 2005-06      .....................................   $127,077           $18,535                   $3,587                  $1,962                 $161,227                 $312,388
 2004-05      .....................................    131,216            18,719                    2,958                   1,900                  157,608r                 312,400r
 2003-04      .....................................    134,252            18,149                    2,422                   1,784                  152,560                  309,166
 2002-03      .....................................    124,935            18,358                    2,081                   1,742                  143,285                  290,401
 2001-02      .....................................    127,104            17,710                    1,867                   1,650                  139,149                  287,480
 2000-01      .....................................    128,606            17,398                    1,604                   1,602                  138,158                  287,368
 1999-00 .....................................         126,082            16,829                    1,331                    2,163                  133,000                  279,405
 1998-99 ......................................        124,421            15,724                    1,351                    1,981                  127,510                  270,986
 1997-98 .....................................         122,593            16,681                    1,137                    1,818                  127,082                  269,312
 1996-97 .....................................         122,448            17,398                    1,020                    1,847                  124,656                  267,370
 1995-96 .....................................         123,806            15,420                      956                    1,940                  126,008                  268,130
 1994-95 .....................................         120,970            15,046                      977                    2,046                  129,975                  269,028
 1993-94 .....................................         124,752            15,401                    1,029                    2,114                  134,829                  278,143
 1992-93 .....................................         128,730            15,664                    1,075                    2,290                  141,756                  289,531
 1991-92 .....................................         130,475b           15,637b                   1,150b                   2,236                  143,935b                 293,440
 1990-91 .....................................          26,758               899                      127                    2,523                   94,489                  124,796
 1989-90      .....................................     26,689                891                     148                    2,776                   96,890                  127,396
 1988-89      .....................................     26,835                922                     169                    2,901                   96,566                  127,393
 1987-88      .....................................     26,182              1,074                     177                    2,961                   97,847                  128,241
 1986-87      .....................................     25,653              1,084                     180                    3,180                  100,265                  130,362
 1985-86      .....................................     25,667              1,114                     165                    3,447                  102,097                  132,490
 1984-85      .....................................     25,146              1,017                     156                    3,243                  105,497                  135,059
 1983-84      .....................................     25,017                981                     162                    3,201                  107,128                  136,489
 1982-83      .....................................     24,043                957                     168                    2,742                  108,786                  136,696
 1981-82      .....................................     24,644                928                     167                    2,470                  112,146                  140,355
 1980-81      .....................................     24,707                899                     167                    2,293                  114,999                  143,065
 1979-80      .....................................     23,300                836                     175                    1,973                  113,311                  139,596
 1978-79      .....................................     22,367                815                     190                    1,853                  113,329                  138,554
 1977-78      .....................................     20,951                755                     210                    1,643                  111,194                  134,753
 1976-77      .....................................     19,945                690                     212                    1,394                  105,468                  127,708
 1975-76      .....................................     18,616                660                     229                    1,339                  105,411                  126,255
 1974-75      .....................................     18,057                605                     231                    1,219                  101,447                  121,559
 1973-74      .....................................     16,830                578                     232                    1,291                  100,417                  119,348
 1972-73      .....................................     15,782                559                     264                    1,326                   96,755                  114,686
 1971-72      .....................................     15,261                486                     275                    1,301                   94,809                  112,132
 1970-71      .....................................     13,847                444                     262                    1,273                   90,780                  106,606
 1965-70 .....................................          63,285              1,465                   1,475                    3,694                  371,233c                 441,152
 1960-65 .....................................          50,428                936                   1,690                    1,813                  240,275                  295,142
 1955-60 .....................................          25,404d               571                   1,707                      996e                 178,267f                 206,945
 1950-55 .....................................          17,432                411                   1,516                      493                   78,536                   98,388
 1945-50 .....................................          16,105                289                   1,360                      392                   72,011                   90,157
 1940-45 .....................................          11,516                351                   1,217                      268                   62,806                   76,158
 1935-40 .....................................           7,823                220g                  1,606h                      91i                  40,276j                  50,016
 1932-35k ....................................           2,397                 –                      479l                      –                        –                     2,876

a. This revenue includes self-assessments from tax returns for distributions during the year and, therefore, differs from the figures on Table 2 which are on a modified accrual basis.
b. Effective July 15, 1991, the tax rates on alcoholic beverages other than champagne and sparkling wines were increased. The tax rate on beer was increased from 4 cents to 20 cents
   per gallon. The tax rate on still wine was increased to 20 cents per gallon; previously, still wines of 14 percent alcohol or less were taxed at 1 cent per gallon and still wines over
   14 percent alcohol were taxed at 2 cents per gallon. The tax rate on distilled spirits was increased from $2.00 to $3.30 per gallon. Receipts from the floor tax imposed at the time of the
   rate increases are not included.
c. Effective August 16, 1967, the tax rate was increased from $1.50 to $2.00 per gallon. Receipts from the 50-cent floor tax are not included; these amounted to $3,009,778.
d. Effective July 1, 1959, the tax rate was increased from 2 cents to 4 cents per gallon. Receipts from the 2-cent floor tax are not included; these amounted to $369,170.
e. Effective July 1, 1955, the tax on champagne and sparkling wines was changed from 1.5 cents per half-pint or fraction thereof to 30 cents per gallon. This revision eliminated inequities
   in the tax and provided a uniform tax rate; it was not considered to be a tax rate increase.
f. Effective July 1, 1955, the tax rate was increased from 80 cents to $1.50 per gallon. Receipts from the 70-cent floor tax imposed at the time of the rate increase are not included; these
   amounted to $3,120,882.
g. The tax on natural dry wines was reduced from 2 cents to 1 cent per gallon effective July 1, 1937.
h. Still wines over 14 percent alcohol include still wines of 14 percent alcohol or less through 1936-37 because their tax rates were the same and they were not reported separately.
i. Beginning July 1, 1935, tax on sparkling wine and champagne was imposed at 3 cents per pint.
j. The excise tax on distilled spirits was first imposed July 1, 1935, at a rate of 80 cents per gallon.
k. The alcoholic beverage tax was first effective April 6, 1933, at a rate of 2 cents per gallon on beer and wine.
l. Includes all types of wines. The tax rate was 2 cents per gallon on all wine and the different types were not reported separately.
r. Revised.

NOTE: Detail may not compute to total due to rounding.




                                                                                           A-39
                                                                Alcoholic Beverage Tax
                                 TABLE 28—APPARENT CONSUMPTIONa OF BEER, WINES, AND DISTILLED SPIRITS,
                                                  BY FISCAL YEAR, 1935-40 TO 2005-06
                                                        (In thousands of gallons)
                                                                                                  Wine
                                                                                   Still wines
                                                                      14 percent               Over 14             Champagne and               Total wine
             Fiscal year                              Beerb         alcohol or less        percent alcoholc        sparkling wines            consumption            Distilled spirits
                      1                                 2                   3                        4                      5                       6                        7
 2005-06    .....................................    635,382             92,274                  17,267                   6,535                  116,076                   48,653
 2004-05    .....................................    656,033             93,559                  14,778                   6,297                  114,634                   47,622r
 2003-04    .....................................    670,944             90,693                  12,093                   5,918                  108,703                   46,035
 2002-03    .....................................    624,362             91,779                  10,394                   5,798                  107,970                   43,244
 2001-02    .....................................    640,049             88,514                   9,333                   5,501                  103,348                   42,003
 2000-01    .....................................    643,124             86,987                   8,020                   5,340                  100,346                   41,703
 1999-00    .....................................    630,402             84,134                   6,654                   7,210                   97,998                   40,148
 1998-99    .....................................    622,103             78,614                   6,752                   6,602                   91,969                   38,498
 1997-98    .....................................    612,963             83,414                   5,685                   6,058                   95,157                   38,375
 1996-97    .....................................    612,179             87,027                   5,098                   6,156                   98,281                   38,022
 1995-96    .....................................    619,001             77,100                   4,780                   6,466                   88,346                   37,973
 1994-95    .....................................    606,084             75,168                   4,868                   6,661                   86,696                   39,189
 1993-94    .....................................    625,565             76,935                   5,137                   7,047                   89,118                   40,722
 1992-93    .....................................    643,307             78,244                   5,371                   7,630                   91,245                   42,811
 1991-92    .....................................    677,367             80,584                   5,833                   7,453                   93,871                   44,276
 1990-91    .....................................    671,319             89,732                   6,329                   8,396                  104,457                   47,033
 1989-90    .....................................    679,747            88,163                    7,401                   9,247                  104,810                   48,215
 1988-89    .....................................    669,662            91,381                    8,445                   9,678                  109,504                   48,004
 1987-88    .....................................    650,286           107,267                    8,862                   9,871                  126,000                   48,886
 1986-87    .....................................    664,051           108,442                    8,991                  10,599                  128,032                   50,132
 1985-86    .....................................    634,915           111,358                    8,245                  11,489                  131,091                   51,048
 1984-85    .....................................    626,426           101,671                    7,821                  10,809                  120,301                   52,748
 1983-84    .....................................    623,174            98,131                    8,099                  10,670                  116,900                   53,564
 1982-83    .....................................    598,790            95,718                    8,416                   9,141                  113,275                   54,393
 1981-82    .....................................    610,873            92,815                    8,374                   8,232                  109,421                   56,073
 1980-81    .....................................    610,689            89,931                    8,339                   7,642                  105,912                   57,500
 1979-80    .....................................    576,951             83,621                   8,745                   6,577                   98,943                   56,656
 1978-79    .....................................    564,280             81,495                   9,507                   6,175                   97,177                   56,665
 1977-78    .....................................    528,724             75,538                  10,489                   5,475                   91,502                   55,597
 1976-77    .....................................    506,034             68,985                  10,599                   4,647                   84,231                   52,734
 1975-76    .....................................    471,996             65,988                  11,458                   4,463                   81,909                   52,705
 1974-75    .....................................    460,592             60,543                  11,551                   4,063                   76,157                   50,724
 1973-74    .....................................    431,001             57,761                  11,591                   4,304                   73,656                   50,208
 1972-73    .....................................    404,900             55,949                  13,207                   4,419                   73,575                   48,377
 1971-72    .....................................    395,645             48,555                  13,768                   4,337                   66,660                   47,405
 1970-71    .....................................    356,738             44,392                  13,119                   4,244                   61,755                   45,390
 1965-70    .....................................   1,631,517          146,543                   73,754                  12,312                  232,609                 206,348
 1960-65    .....................................   1,293,854           93,482                   84,481                   6,042                  184,005                 160,184
 1955-60    .....................................   1,058,922           57,116                   85,379                   3,323                  145,818                 118,844
 1950-55    .....................................     883,960           41,124                   75,809                   1,928                  118,861                  98,170
 1945-50    .....................................     801,657           29,022                   67,996                   1,625                   98,643                  90,014
 1940-45    .....................................     573,369           35,000                   61,130                   1,009                   97,139                  78,507
 1935-40    .....................................     387,414           37,121                   65,264                     683                  103,068                  50,345

a. Figures in this table represent taxable distributions compiled from monthly tax returns. Because the tax liability attaches at the time alcoholic beverages are sold by manufacturers,
   importers, or wholesalers, rather than at the time a retail sale is made or when the consumption occurs, they are referred to as "apparent" consumption figures rather than as "actual"
   consumption figures.
b. Includes a relatively small amount of tax-exempt beer distributed to the armed forces subsequent to June 30, 1951. Prior to July 1951, such distributions were taxable. Effective Janu-
   ary 1, 1980, distributions of beer for the armed forces became subject to the state's excise tax when purchased from California suppliers.
c. Includes a relatively small amount for sparkling hard cider starting January 1995.
r. Revised.




                                                                                         A-40
                                                                           Alcoholic Beverage Tax
                                  TABLE 29—PER CAPITA CONSUMPTIONa OF BEER, WINES, AND DISTILLED SPIRITS,
                                                     BY FISCAL YEAR, 1935-36 TO 2005-06
                                                           (Consumption in gallons)
                                                                                                              Per capita consumption
                          Fiscal year                                          Populationb           Beerc             Wines           Distilled spirits
                                    1                                              2                  3                   4                   5
 2005-06      ..............................................................    37,172,015           17.09              3.12                 1.31
 2004-05      ..............................................................    36,728,196r          17.86r             3.12r                1.30r
 2003-04      ..............................................................    36,271,091           18.50              3.00                 1.27
 2002-03      ..............................................................    35,612,000           17.53              3.03                 1.21
 2001-02      ..............................................................    35,000,000           18.29              2.95                 1.20
 2000-01      ..............................................................    34,367,000           18.71              2.92                 1.21
 1999-00      ..............................................................    33,753,000           18.68              2.90                 1.19
 1998-99      ..............................................................    33,140,000           18.77              2.78                 1.16
 1997-98      ..............................................................    32,657,000           18.77              2.91                 1.18
 1996-97      ..............................................................    32,207,000           19.01              3.05                 1.18
 1995-96      ..............................................................    31,837,000           19.44              2.77                 1.19
 1994-95      ..............................................................    31,617,000           19.17              2.74                 1.24
 1993-94      ..............................................................    31,418,000           19.91              2.84                 1.30
 1992-93      ..............................................................    31,150,000           20.65              2.93                 1.37
 1991-92      ..............................................................    30,723,000           22.05              3.06                 1.44
 1990-91      ..............................................................    30,143,000           22.27              3.47                 1.56
 1989-90      ..............................................................    29,558,000           23.00              3.55                 1.63
 1988-89      ..............................................................    28,701,000           23.33              3.82                 1.67
 1987-88      ..............................................................    27,996,000           23.23              4.50                 1.75
 1986-87      ..............................................................    27,338,000           24.29              4.68                 1.83
 1985-86      ..............................................................    26,687,500           23.79              4.92                 1.91
 1984-85      ..............................................................    26,079,000           24.02              4.61                 2.02
 1983-84      ..............................................................    25,414,000           24.52              4.60                 2.11
 1982-83      ..............................................................    24,944,700           24.00              4.54                 2.18
 1981-82      ..............................................................    24,469,500           24.96              4.47                 2.29
 1980-81      ..............................................................    23,992,900           25.45              4.41                 2.40
 1979-80      ..............................................................    23,534,000           24.52              4.20                 2.41
 1978-79      ..............................................................    23,072,000           24.46              4.21                 2.46
 1977-78      ..............................................................    22,610,000           23.38              4.05                 2.46
 1976-77      ..............................................................    22,164,000           22.83              3.80                 2.38
 1975-76      ..............................................................    21,756,000           21.70              3.76                 2.42
 1974-75      ..............................................................    21,374,000           21.55              3.56                 2.37
 1973-74      ..............................................................    21,036,000           20.49              3.50                 2.39
 1972-73      ..............................................................    20,737,000           19.53              3.55                 2.33
 1971-72      ..............................................................    20,470,000           19.33              3.26                 2.32
 1970-71      ..............................................................    20,193,000           17.67              3.06                 2.25
 1969-70      ..............................................................    19,922,000           18.73              2.79                 2.25
 1968-69      ..............................................................    19,664,000           16.73              2.47                 2.18
 1967-68      ..............................................................    19,372,000           15.95              2.32                 2.10
 1966-67      ..............................................................    19,041,000           16.90              2.21                 2.09
 1965-66      ..............................................................    18,670,000           16.00              2.21                 2.05
 1964-65      ..............................................................    18,255,000           16.48              2.17                 1.98
 1963-64      ..............................................................    17,768,000           14.70              2.17                 1.90
 1962-63      ..............................................................    17,211,000           14.88              2.12                 1.86
 1961-62      ..............................................................    16,636,000           14.59              2.11                 1.81
 1960-61      ..............................................................    16,114,000           14.46              2.13                 1.74
 1955-56 ..............................................................         13,292,000           14.52              2.05                 1.58
 1950-51 ..............................................................         10,886,000           15.38              1.96                 1.84
 1945-46 ..............................................................          9,452,000           16.86              2.13                 2.37
 1940-41 ..............................................................          7,094,000           10.71              2.51                 1.60
 1935-36 ..............................................................          6,258,000           11.63              3.39                 1.46

a.   Based on taxable distributions compiled from monthly tax returns.
b.   Population used is for January 1 of each fiscal year.
c.   Includes tax-exempt beer sold to the armed forces; see Table 28 footnote b.
r.   Revised.




                                                                                              A-41
                                                                              Cigarette Tax
              TABLE 30A—CIGARETTE TAXES AND OTHER TOBACCO PRODUCTS SURTAX REVENUE, 1959-60 TO 2005-06
                                               (In thousands of dollars)
                                                                                        Cigarette tax
                                                                             Distributors'           Gross value of                                  Other tobacco products surtax
                  Fiscal year                                Revenuea        discountsb               tax indiciac              Refunds                Revenue                  Rate (%)
                            1                                    2                  3                        4                      5                       6                       7
     2005-06      .......................................   $1,026,497           $8,795                 $1,035,293               $1,707                  $67,348                  46.76
     2004-05      .......................................    1,024,272            8,778                  1,033,051                1,653                   58,441                  46.76
     2003-04      .......................................    1,021,366            8,755                  1,030,121                4,721                   44,166                  46.76
     2002-03      .......................................    1,031,772            8,845                  1,040,617               13,248                   40,996                  48.89
     2001-02      .......................................    1,067,004            9,146                  1,076,150               10,774                   50,037                  52.65d
     2000-01      .......................................    1,110,692            9,503                  1,120,195                8,741                   52,834                  54.89
     1999-00      .......................................    1,166,880            9,980                  1,176,859                9,413                    66,884                 66.50
     1998-99      .......................................      841,911e           7,206                    849,117                6,808                    42,137f                61.53f
     1997-98      .......................................      612,066            5,244                    617,309                5,448                    39,617                 29.37
     1996-97      .......................................      629,579            5,394                    634,973                5,060                    41,590                 30.38
     1995-96      .......................................      639,030            5,469                    644,499                6,193                    32,788                 31.20
     1994-95      .......................................      656,923            5,628                    662,551               11,159                    28,460                 31.20
     1993-94      .......................................      647,993g           5,553                    653,546                8,353                    19,773                 23.03
     1992-93      .......................................      667,479            5,715                    673,195                9,138                    21,480                 26.82
     1991-92      .......................................      711,276            6,086                    717,362                7,791                    22,016                 29.35
     1990-91      .......................................      729,612            6,242                    735,854                7,904                    24,064                 34.17
     1989-90      .......................................     770,042h            6,581                    776,623               11,615                    24,956h                37.47
     1988-89      .......................................     499,712h            4,273                    503,984                4,968                     9,994h                41.67
     1987-88      .......................................     254,869             2,180                    257,049                2,970
     1986-87      .......................................     257,337             2,202                    259,539                2,661
     1985-86      .......................................     260,960             2,231                    263,190                2,834
     1984-85      .......................................     265,070             2,267                    267,337                2,390
     1983-84      .......................................     265,265             2,267                    267,532                2,756
     1982-83      .......................................     273,748             2,336                    276,084                2,060
     1981-82      .......................................     278,667             2,383                    281,050                1,843
     1980-81      .......................................     280,087             2,395                    282,482                1,567
     1979-80      .......................................     272,119r            2,327r                   274,446                1,645
     1978-79      .......................................     270,658             2,315                    272,973                1,408
     1977-78      .......................................     275,042             2,352                    277,394                1,239
     1976-77      .......................................     270,502             2,315                    272,817                  832
     1975-76      .......................................     269,852             2,309                    272,161                  927
     1974-75      .......................................     264,182             2,262                    266,444                  745
     1973-74      .......................................     259,738             2,222                    261,960                  632
     1972-73      .......................................     253,089             2,167                    255,256                  626
     1971-72      .......................................     248,398             2,127                    250,525                  677
     1970-71      .......................................     240,372             2,058                    242,430                  552
     1965-70 .......................................          834,720i            9,011                    843,731                1,492
     1960-65 .......................................          351,101j            7,489k                   358,590                  334
     1959-60 .......................................           61,791l              767m                    62,558                   67

a.     Net of refunds for tax indicia on cigarettes that become unfit for use (see column 5).
b.     A discount of .85 percent of gross value of tax indicia is granted to distributors for affixing the stamps. From July 1, 1960, until August 1, 1967, the discount rate was 2 percent.
c.     Includes sales of indicia purchased on credit. Effective July 16, 1961, distributors have been able to purchase tax indicia on credit.
d.     From July 1, 2001, through September 9, 2001, the surtax rate on smokeless tobacco ranged from 131 percent for moist snuff to 490 percent for chewing tobacco. Effective Sep-
       tember 10, 2001, the surtax rate on smokeless tobacco was lowered to 52.65 percent.
e.     Effective January 1, 1999, the overall tax rate on cigarettes was increased from 37 cents to 87 cents per pack under voter-approved Proposition 10. The additional 50-cent-per-pack
       tax was imposed to raise funds for early childhood development programs. Excludes $87,978,766 in 1998-99 from the floor stocks taxes for both cigarettes and other tobacco products
       levied on January 1, 1999.
f.     From July 1, 1998, through December 31, 1998, the surtax rate was 26.17 percent for other tobacco products. Effective January 1, 1999, the new surtax imposed under Proposition 10
       raised the combined surtax rate to 61.53 percent for other tobacco products. The new surtax is equivalent (in terms of the wholesale costs of other tobacco products) to a 50-cent-per-
       pack tax on cigarettes.
g.     Effective January 1, 1994, the overall tax rate on cigarettes was increased from 35 cents to 37 cents per pack. The additional 2-cent-per-pack tax was imposed to raise funds for breast
       cancer research and education.
h.     Effective January 1, 1989, an additional 25-cent-per-pack surtax was imposed on cigarettes and a new 41.67 percent surtax was imposed on other tobacco products. Excludes
       $57,927,856 in 1988-89 and $595,000 in 1989-90 from the floor stocks tax levied on January 1, 1989.
i.     Effective August 1, 1967, the tax rate was increased from 3 cents to 7 cents per pack. On October 1, 1967, the rate was further increased to 10 cents per pack, with the stipulation that
       30 percent of the tax be allocated to cities and counties. Includes $6,515,209 from the 4-cent-per-pack floor stocks tax levied on August 1, 1967; and $4,889,485 from the 3-cent-per-
       pack floor stocks tax imposed October 1, 1967.
j.     Refunds made for distributors' discounts in the 1960-61 fiscal year on purchases made in the 1959-60 fiscal year have been deducted. These refunds amounted to $324,000.
k.     Effective July 1, 1960, a discount was allowed at the time tax indicia were purchased.
l.     Includes $2,673,048 from the 3-cent-per-pack floor stocks tax imposed July 1, 1959; and also includes the amount of distributors' discounts which were refunded after purchase of
       indicia.
m.     During July and August of 1959, the tax was collected by invoice and no discount was allowed on these collections of $8,123,700, nor on the $2,673,048 tax on floor stocks.
r.     Revised.




                                                                                              A-42
                                                                             Cigarette Tax
                      TABLE 30B—CIGARETTE DISTRIBUTIONS AND PER CAPITA CONSUMPTION, 1959-60 TO 2005-06
                                                                                               Reported distributions                Apparent per capita
                                                                                               (Millions of packages)                  consumptiona
                          Fiscal year                                      Total                        Tax paid        Tax exempt     (In packages)
                                  1                                          2                              3               4                5
 2005-06      ..........................................................   1,209                          1,190             19               32.5
 2004-05      ..........................................................   1,224r                         1,187             37r              33.3r
 2003-04      ..........................................................   1,234r                         1,184             50r              34.0r
 2002-03      ..........................................................   1,227r                         1,196             31r              34.5r
 2001-02      ..........................................................   1,271                          1,237             34               36.3
 2000-01      ..........................................................   1,324                          1,288             37               38.5
 1999-00      ..........................................................   1,390                          1,353             38               41.2
 1998-99      ..........................................................   1,568                          1,523             45               47.3
 1997-98      ..........................................................   1,717                          1,668             48               52.6
 1996-97      ..........................................................   1,777                          1,716             61               55.2
 1995-96      ..........................................................   1,811                          1,742             69               56.9
 1994-95      ..........................................................   1,871                          1,791             80               59.2
 1993-94      ..........................................................   1,903                          1,824             79               60.6
 1992-93      ..........................................................   2,010                          1,923             86               64.5
 1991-92      ..........................................................   2,144                          2,050             94               69.8
 1990-91      ..........................................................   2,196                          2,102             93               72.8
 1989-90      ..........................................................   2,311                          2,219             92              78.2
 1988-89      ..........................................................   2,431                          2,353             78              84.7
 1987-88      ..........................................................   2,657                          2,570             87              94.9
 1986-87      ..........................................................   2,690                          2,595             95              98.4
 1985-86      ..........................................................   2,730                          2,632             98             102.3
 1984-85      ..........................................................   2,781                          2,673            108             106.7
 1983-84      ..........................................................   2,792                          2,675            117             109.9
 1982-83      ..........................................................   2,889                          2,761            128             115.8
 1981-82      ..........................................................   2,947                          2,811            136             120.4
 1980-81      ..........................................................   2,966                          2,825            141             123.6
 1979-80      ..........................................................   2,892                          2,744            148             122.9
 1978-79      ..........................................................   2,887                          2,730            157             125.1
 1977-78      ..........................................................   2,940                          2,774            166             130.0
 1976-77      ..........................................................   2,900                          2,728            172             130.9
 1975-76      ..........................................................   2,909                          2,722            187             133.7
 1974-75      ..........................................................   2,857                          2,664            193             133.7
 1973-74      ..........................................................   2,827                          2,620            207             134.4
 1972-73      ..........................................................   2,762                          2,553            209             133.2
 1971-72      ..........................................................   2,720                          2,505            215             132.9
 1970-71      ..........................................................   2,635                          2,424            211             130.5
 1969-70      ..........................................................   2,594                          2,393            201             130.2
 1968-69      ..........................................................   2,616                          2,409            207             133.0
 1967-68      ..........................................................   2,596                          2,383            213             134.0
 1966-67      ..........................................................   2,737                          2,573            164             143.8
 1965-66      ..........................................................   2,706                          2,547            159             144.9
 1964-65      ..........................................................   2,679                          2,534            145             146.7
 1963-64      ..........................................................   2,564                          2,433            131             144.3
 1962-63      ..........................................................   2,545                          2,409            136             147.9
 1961-62      ..........................................................   2,450                          2,320            130             147.3
 1960-61      ..........................................................   2,382                          2,258            124             147.8
 1959-60 ..........................................................        2,190                          2,085            105             139.7

a. Based on reported distributions and latest estimate of January 1 population for each fiscal year.
r. Revised.




                                                                                          A-43
                                                                                      Insurance Tax
                                                              TABLE 31—2005 TAXABLE INSURANCE PREMIUMS
                                                             AND TOTAL TAXES ASSESSED IN 2006, BY COMPANY
                                                                                                                                                Taxable premiums    Total tax
                                                         Name of company                                                                          (In thousands)    assessed
                                                                      1                                                                                2                3
                                             FIRE AND CASUALTY INSURERS

 ACE American Insurance Company ....................................................................................................                 $459,412        $10,796,178
 Allstate Indemnity Company ...............................................................................................................          1,191,245        27,994,249
 Allstate Insurance Company ...............................................................................................................          1,575,636        37,027,437
 Amco Insurance Company ..................................................................................................................             494,820        11,628,260
 American Home Assurance Company ................................................................................................                      730,959        17,177,532
 The American Insurance Company .....................................................................................................                  202,319         4,754,485
 AMEX Assurance Company ................................................................................................................               210,582         4,948,681
 Arch Insurance Company ....................................................................................................................           249,443         5,861,917
 California Capital Insurance Company ................................................................................................                 225,633         5,302,384
 California State Automobile Association Inter-Insurance Bureau ........................................................                             1,917,445        45,059,952
 Century-National Insurance Company ................................................................................................                   191,439         4,498,813
 Clarendon National Insurance Company .............................................................................................                    250,283         6,180,067
 Coast National Insurance Company ....................................................................................................                 312,051         7,333,197
 Commerce & Industry Insurance Company .........................................................................................                       237,153         5,573,091
 Continental Casualty Company ...........................................................................................................              493,112        11,588,127
 Employers Compensation Insurance Company ..................................................................................                           350,039         8,225,913
 Everest National Insurance Company .................................................................................................                  276,568         6,499,339
 Factory Mutual Insurance Company ....................................................................................................                 218,308         5,130,229
 Farmers Insurance Exchange .............................................................................................................            2,164,850        50,873,975
 Federal Insurance Company ...............................................................................................................             937,951        22,041,840
 Fire Insurance Exchange ....................................................................................................................        1,154,397        27,128,320
 Fireman's Fund Insurance Company ..................................................................................................                   481,367        11,312,128
 GEICO General Insurance Company ..................................................................................................                    271,138         6,371,743
 Granite State Insurance Company ......................................................................................................                376,796         8,854,715
 Hartford Casualty Insurance Company ...............................................................................................                   485,798        11,416,242
 Hartford Fire Insurance Company .......................................................................................................               388,509         9,129,960
 Hartford Underwriters Insurance Company .........................................................................................                     252,805         5,940,921
 Infinity Insurance Company .................................................................................................................          395,447         9,293,005
 The Insurance Company of the State of Pennsylvania ........................................................................                           377,726         8,876,551
 Interinsurance Exchange of the Automobile Club ................................................................................                     1,926,453        45,271,643
 Liberty Mutual Fire Insurance Company ..............................................................................................                  487,093        11,446,689
 Lincoln General Insurance Company ..................................................................................................                  338,675         7,958,858
 Mercury Casualty Company ................................................................................................................             733,058        17,226,870
 Mercury Insurance Company ..............................................................................................................            1,208,575        28,401,512
 National Liability & Fire Insurance Company .......................................................................................                   250,805         5,893,914
 National Union Fire Insurance Company of Pittsburgh, PA .................................................................                             839,884        19,737,263
 Nationwide Mutual Insurance Company ..............................................................................................                    314,243         7,384,716
 Peerless Insurance Company .............................................................................................................              265,670         6,243,251
 Progressive Casualty Insurance Company ..........................................................................................                     287,981         6,767,561
 Progressive Choice Insurance Company ............................................................................................                     284,819         6,693,242
 Progressive West Insurance Company ...............................................................................................                    328,673         7,723,823
 Redwood Fire & Casualty Insurance Company ...................................................................................                         224,479         5,275,267
 Republic Indemnity Company of California .........................................................................................                    266,949         6,273,296
 Safeco Insurance Company of America ..............................................................................................                    489,039        11,492,414
 St. Paul Fire & Marine Insurance Company ........................................................................................                     276,700         6,502,448
 State Compensation Insurance Fund ..................................................................................................                6,141,325       144,321,128
 State Farm Fire & Casualty Company .................................................................................................                  197,878         4,650,135
 State Farm General Insurance Company ............................................................................................                   1,967,009        46,224,703
 State Farm Mutual Automobile Insurance Company ...........................................................................                          2,650,972        62,297,851
 Travelers Property Casualty Company of America ..............................................................................                         786,781        18,489,352
 Truck Insurance Exchange ..................................................................................................................           396,495         9,317,637
 21st Century Insurance Company .......................................................................................................              1,242,548        29,199,869
 United Services Automobile Association .............................................................................................                  443,815        10,429,650
 United States Fire Insurance Company ...............................................................................................                  188,049         4,419,151
 USAA Casualty Insurance Company ...................................................................................................                   440,057        10,341,334
 Virginia Surety Company, Inc. .............................................................................................................           360,308         8,467,244
 Wawanesa General Insurance Company ............................................................................................                       207,440         4,874,835
 XL Specialty Insurance Company .......................................................................................................                229,982         5,404,580
 Zenith Insurance Company .................................................................................................................            721,685        16,959,592
 Zurich American Insurance Company .................................................................................................                   657,858        15,459,662
 616 other fire and casualty insurersa ...................................................................................................          17,263,411       407,967,486

    Totals for fire and casualty insurers .................................................................................................        $59,291,940     $1,395,936,227

a. Each having a total tax of less than $4,400,000. In addition, there were 202 fire and casualty insurers that reported no tax liability.




                                                                                                          A-44
                                                                                          Insurance Tax
                                                         TABLE 31—2005 TAXABLE INSURANCE PREMIUMS
                                                   AND TOTAL TAXES ASSESSED IN 2006, BY COMPANY—Concluded
                                                                                                                                                       Taxable premiums    Total tax
                                                             Name of company                                                                             (In thousands)    assessed
                                                                          1                                                                                   2                3
                                                             LIFE INSURERS

 Aetna Life Insurance Company ...........................................................................................................                   $770,830        $18,103,796
 Allstate Life Insurance Company .........................................................................................................                    155,225         3,636,045
 American Family Life Assurance Company of Columbus ....................................................................                                      208,637         4,902,971
 American General Life Insurance Company ........................................................................................                             425,643         9,565,921
 AXA Equitable Life Insurance Company .............................................................................................                           227,315         5,523,351
 BC Life & Health Insurance Company .................................................................................................                       2,307,059        54,215,887
 Blue Shield of California Life & Health Insurance Company ................................................................                                   204,788         4,812,519
 Connecticut General Life Insurance Company ....................................................................................                              694,404        16,305,424
 Farmers New World Life Insurance Company .....................................................................................                               222,010         5,194,092
 Fidelity & Guaranty Life Insurance Company ......................................................................................                            368,677         6,487,916
 First Colony Life Insurance Company .................................................................................................                        200,858         4,676,491
 Genworth Life Insurance Company .....................................................................................................                        243,788         5,654,066
 The Guardian Life Insurance Company of America .............................................................................                                 475,545        11,018,800
 Hartford Life & Accident Insurance Company .....................................................................................                             180,102         4,232,407
 Hartford Life & Annuity Insurance Company .......................................................................................                            142,477         3,347,093
 Hartford Life Insurance Company .......................................................................................................                      254,476         5,893,235
 Health Net Life Insurance Company ...................................................................................................                        607,952        14,286,863
 IDS Life Insurance Company ..............................................................................................................                    164,318         3,816,409
 Jefferson Pilot Financial Insurance Company .....................................................................................                            177,408         4,134,634
 Jefferson-Pilot Life Insurance Company ..............................................................................................                        165,851         3,873,368
 John Hancock Life Insurance Company (U.S.A.) ................................................................................                                309,268         7,224,738
 John Hancock Variable Life Insurance Company ................................................................................                                183,669         4,310,734
 Life Insurance Company of North America ..........................................................................................                           260,090         6,112,108
 Lincoln Benefit Life Company .............................................................................................................                   210,511         4,792,694
 The Lincoln National Life Insurance Company ....................................................................................                             331,035         7,581,455
 Massachusetts Mutual Life Insurance Company .................................................................................                                297,528         6,312,604
 Metropolitan Life Insurance Company .................................................................................................                      1,267,081        29,601,844
 Minnesota Life Insurance Company ....................................................................................................                        139,289         3,253,840
 Nationwide Life Insurance Company ...................................................................................................                        387,830         9,060,112
 New York Life Insurance & Annuity Corporation .................................................................................                              242,095         5,679,566
 New York Life Insurance Company .....................................................................................................                        728,262        16,334,521
 The Northwestern Mutual Life Insurance Company ............................................................................                                  618,328        14,146,350
 Pacific Life Insurance Company ..........................................................................................................                    490,019         9,762,921
 Pacificare Life & Health Insurance Company ......................................................................................                            442,030        10,387,703
 Primerica Life Insurance Company .....................................................................................................                       242,942         5,709,128
 Principal Life Insurance Company .......................................................................................................                     389,903         8,623,255
 Pruco Life Insurance Company ...........................................................................................................                     156,784         3,683,230
 The Prudential Insurance Company of America ..................................................................................                               909,947        15,379,401
 Reliastar Life Insurance Company ......................................................................................................                      219,890         5,136,042
 Security Life of Denver Insurance Company .......................................................................................                            181,722         4,250,583
 Standard Insurance Company .............................................................................................................                     255,050         5,988,637
 State Farm Life Insurance Company ...................................................................................................                        294,879         6,556,066
 Sun Life Assurance Company of Canada ...........................................................................................                             142,647         3,332,861
 Transamerica Life Insurance Company ...............................................................................................                          181,735         4,240,272
 Transamerica Occidental Life Insurance Company .............................................................................                                 262,731         5,967,515
 The Travelers Insurance Company .....................................................................................................                        225,016         5,186,726
 The Travelers Life & Annuity Company ...............................................................................................                         149,528         3,495,805
 Union Security Insurance Company ....................................................................................................                        164,742         3,871,445
 United Healthcare Insurance Company ...............................................................................................                          545,636        12,822,443
 United of Omaha Life Insurance Company .........................................................................................                             175,252         3,419,071
 Unum Life Insurance Company of America .........................................................................................                             467,656        10,989,909
 Western Reserve Life Assurance Company of Ohio ...........................................................................                                   219,231         5,151,586
 364 other life insurersb ........................................................................................................................          6,599,929c      147,906,559c

     Totals for life insurers ......................................................................................................................      $25,889,618      $585,953,012d
     Totals for fire and casualty insurers .................................................................................................               59,291,940      1,395,936,227d
     Totals for title insurerse ....................................................................................................................          493,119         11,599,320d

     Totals for all insurers .......................................................................................................................      $85,674,677     $1,993,488,559

b.   Each having a total tax of less than $3,200,000. In addition, there were 65 life insurers that reported no tax liability.
c.   Includes one return for non-admitted companies.
d.   Retaliatory taxes of $2,575,642 for fire and casualty insurers, $338,424 for life insurers, and $11,024 for title insurers have been included in the assessments by company.
e.   Includes 21 insurers. In addition, there was one title insurer that reported no tax liability.




                                                                                                               A-45
                                                                        Insurance Tax
                                 TABLE 32—SUMMARY OF INSURANCE TAXES ASSESSEDa IN 2005 AND 2006 AGAINST
                                  COMPANIES AUTHORIZED TO DO BUSINESS IN CALIFORNIA, BY TYPE OF INSURER
                                                               Assessments on                                            Assessments on                                 Percent
                                                                2004 business                                             2005 business                                change in
              Type of insurer                         Number                Amount                         Number                        Amount                       assessments
                         1                              2                       3                              4                             5                               6
 Fire and Casualty .......................             907               $1,410,925,057                       913                    $1,395,936,227                       -1.1
 Life .............................................    507b                 549,025,197b                      494c                      585,953,012c                       6.7
 Title ............................................     25                   11,855,711                        25                        11,599,320                       -2.2

       Subtotals .............................        1,439d             $1,971,805,965d                   1,432e                    $1,993,488,559e                       1.1

 Ocean Marine ............................             571f                    1,949,587                      561g                            926,029                    -52.5

       Totals ..................................      2,010              $1,973,755,552                    1,993                     $1,994,414,588                        1.0

 Adjustments:
   Deficiency assessments .........                    107h                    7,986,934h                      86i                        16,120,978i                        –
     Refunds and cancellations .....                    88j                    8,046,187j                      46k                         9,254,415k                        –

     Net adjustments .....................             195                          -59,253                   132                           6,866,563                        –

       Grand Totals .......................           2,205              $1,973,696,299                    2,125                     $2,001,281,151                        1.4

a. Includes self-assessments and board assessments against companies licensed to write insurance on California risks.
b. Includes one return for non-admitted companies for $222.
c. Includes one return for non-admitted companies for $211.
d. Includes 47 retaliatory tax assessments totaling $2,922,656 and 280 nil assessments.
e. Includes 50 retaliatory tax assessments totaling $2,925,090 and 268 nil assessments.
f. Includes 464 nil assessments.
g. Includes 467 nil assessments.
h. Includes 15 initial assessments for prior years totaling $59,876.
i. Includes 17 initial assessments for prior years totaling $115,347.
j. Includes three petition cancellations totaling $458,857: one for $87,869 involved policyholders dividends applied to renewal premiums, one for $341,638 concerned life and health
   guaranty fund assessments, and one for $29,350 resulted from clerical error. Also included are 7 refunds of $136,142 for excess prepayments in prior years; 7 refunds of $75,737 for
   retaliatory taxes; 9 refunds of $1,402,950 for low income housing credits; 7 refunds of $899,190 for annuity computation errors; 5 refunds of $1,433,567 for return premiums; 2 refunds
   of $114,164 for employers reimbursements of workers compensation policies with deductibles; 26 refunds of $642,426 for duplicate payments, overpayment of deficiency
   assessments, and relief from penalties; 1 refund of $2,242,346 for employers reimbursements in minimum premium plans; and 21 refunds of $640,808 for miscellaneous reasons.
k. Includes three petition cancellations totaling $1,155,078: one for $1,005 involved policyholders dividends applied to renewal premiums, one for $1,031,058 concerned orphan
   premiums, and one for $123,015 involved Proposition 103 fees. Also included are 4 refunds of $6,741,021 for low income housing credits; 14 refunds of $971,601 for annuity
   computation errors; 1 refund for $149,389 for Federal Employees Health Benefit Program premiums; 3 refunds of $58,118 for relief from penalties previously paid; 6 refunds of $93,980
   for errors in computing title, retaliatory, or ocean marine taxes; 3 refunds of $61,888 for duplicate reporting of premiums; and 12 refunds of $23,340 for miscellaneous reasons.




                                                                                         A-46
                                                                           Insurance Tax
                  TABLE 33—INSURANCE TAX ASSESSMENTSa AGAINST LICENSED INSURERS, TAX RATE, TAXES ON
                    PREMIUMS, LOCAL PROPERTY TAX CREDITS ALLOWED, TAXES ON OCEAN MARINE BUSINESS,
                                       AND TOTAL TAXES ASSESSED, 1911-15 TO 2006
                                                                   Gross                                                                   Taxes assessed
                                                                 premiums                                                                  on underwriting
                                                   Number of      tax rate            Taxes assessed              Local property tax           profits:                  Total taxes
        Year of assessment                        assessmentsb   (Percent)             on premiumsc                credits allowed          ocean marined                 assessed
                     1                                 2               3                       4                            5                       6                          7
                                                             e
 2006 .......................................        1,208            2.35             $2,000,355,122                            –              $926,029             $2,001,281,151
 2005 .......................................        1,219            2.35              1,971,746,712                            –             1,949,587              1,973,696,299
 2004 .......................................        1,237            2.35              1,833,271,791                            –               932,734              1,834,204,525
 2003 .......................................        1,265            2.35              1,581,183,037                            –             1,114,050              1,582,297,087
 2002 .......................................        1,260            2.35              1,520,065,328                            –               873,659              1,520,938,986
 2001 .......................................        1,272            2.35              1,353,527,142                            –               519,876              1,354,047,018
 2000 .......................................        1,295            2.35              1,266,455,716                            –               441,859               1,266,897,575
 1999 .......................................        1,269            2.35              1,164,025,477                            –               482,012               1,164,507,489
 1998 .......................................        1,262            2.35              1,145,664,875                            –               600,264               1,146,265,139
 1997 .......................................        1,244            2.35              1,126,140,961                            –               509,494               1,126,650,455
 1996 .......................................        1,256            2.35              1,076,486,524 r                          –               545,482               1,077,032,006 r
 1995 .......................................        1,241            2.35                923,458,207 f                          –               540,624                 923,998,831
 1994 .......................................        1,235            2.35              1,077,737,837 f                          –               363,622               1,078,101,459
 1993 .......................................        1,245            2.35              1,149,354,061                            –               375,468               1,149,729,529
 1992 .......................................        1,271            2.35              1,199,878,619                            –               288,882               1,200,167,501
 1991 .......................................        1,293            2.46              1,211,392,648                            –               297,521               1,211,690,169
 1990 .......................................        1,329            2.37              1,106,574,868                            –               230,108               1,106,804,976
 1989 .......................................        1,291            2.35              1,082,116,239                            –               236,775               1,082,353,014
 1988 .......................................        1,250            2.35              1,088,501,995                            –               215,150               1,088,717,145
 1987 .......................................        1,207            2.35                918,812,776                            –               153,794                 918,966,570
 1986 .......................................        1,196            2.33                795,971,303                            –               149,821                 796,121,124
 1985 .......................................        1,182            2.33                655,415,839 g                          –                85,824                 655,501,663
 1984 .......................................        1,174            2.33                584,371,566 g                          –                66,928                 584,438,494
 1983 .......................................        1,144            2.33                459,977,247 h                          –               183,981                 460,161,228
 1982 .......................................        1,106            2.35                472,564,778                            –               225,083                 472,789,861
 1981 .......................................        1,064            2.35                448,279,043                            –               145,962                 448,425,005
 1976-80      .................................      5,062            2.35              1,737,388,957                 17,840,567i                379,816               1,719,928,206
 1971-75      .................................      4,883            2.35                951,527,459                 74,890,655                 521,564                 877,158,368
 1966-70      .................................      4,084               –j               608,415,914                 36,326,900                  63,494                 572,152,508
 1961-65      .................................      4,050               –j               417,518,009 k               23,493,694                 189,670                 394,213,985 k
 1956-60      .................................      3,719 l          2.35                269,850,988                 13,515,163                 191,281                 256,527,106 l
 1951-55      .................................      3,971            2.35                173,274,339 m                7,373,849                 488,856                 166,389,346
 1946-50      .................................      3,790               –n               101,734,147                  4,178,399                 454,383                  98,010,131
 1941-45      .................................      3,400               –n                58,111,232                  5,777,662                 139,007                  52,472,577
 1936-40      .................................      3,405            2.60                 44,427,176                  8,395,968                  59,270                  36,090,478
 1931-35      .................................      3,128            2.60                 34,850,689                  3,342,794                  87,173                  31,595,068
 1926-30      .................................      2,834            2.60                 33,143,423                  3,031,155                       –                  30,112,268
 1921-25      .................................      2,129            2.60                 20,170,810                  1,460,622                       –                  18,710,188
 1916-20      .................................      1,664            2.00                  7,257,013                    272,834                       –                   6,984,179
 1911-15      .................................      1,490               –o                 3,893,525                    169,848                       –                   3,723,677

a. Includes self-assessments and Board assessments against companies licensed to write insurance on California risks.
b. Includes only annual premiums tax assessments showing tax liability and ocean marine assessments.
c. Includes retaliatory assessments (except for the period from 1945, when the retaliatory tax law was repealed, through 1959 when the law was reestablished), penalties for late or
   nonfiling of returns, and adjustments of prior year taxes.
d. Includes penalties for late filing or nonfiling of returns. By constitutional amendment adopted in 1930, ocean marine insurance was removed from the scope of the gross premiums tax
   and subjected to 5 percent tax on underwriting profits.
e. Defined in footnote b. In addition, there were 50 retaliatory tax assessments and 735 returns that showed no tax liability of which 268 were for life, fire and casualty, and title insurers
   and 467 for ocean marine insurers.
f. Refunds granted as a result of court judgements on "Mini-Met" type assessments in the amount of $44,907,977 in 1994 and $148,828,823 in 1995 have been deducted. Petition
   cancellations on "Mini-Met" type assessments amounting to $33,204,784 in 1994 were also deducted.
g. Includes $43,872,613 in 1984 and $50,262,105 in 1985 assessed against claim payments made under "Mini-Met" type minimum premium payment group health and welfare plans.
   The State Supreme Court found these payments to be subject to the gross premiums tax.
h. Refunds granted by court decision in the amount of $31,299,011 for the principal office deduction for the year 1976 have been deducted.
i. This tax credit on the home or principal office in California was eliminated by Proposition 6 which was approved by the voters on June 8, 1976; see Chapter 938, Statutes of 1975.
j. The tax rate was reduced from 2.35 percent to 2.33 percent in 1965. The rate was again raised to 2.35 percent in 1969.
k. Excludes $22,859,004, which represents the prepayments the companies assessed themselves, computed at the rate of 2.33 percent on the premiums written in the first quarter of
   1964.
l. Beginning in 1957, life insurance companies writing disability insurance were assessed only once. In all prior years such companies were assessed twice; one assessment covered
   their life insurance and annuity policies, and one covered their disability insurance business. In 1956 there were 93 such companies.
m. Beginning in 1952, the State Compensation Insurance Fund became subject to assessment by the Board.
n. The tax rate declined by .05 percent per year from 2.60 percent in 1943 to 2.35 percent in 1948. The decrease was intended to compensate for a gradual restriction of the real estate
   tax offset privilege. In the 1944 assessment, the maximum offset for taxes on real estate other than the principal office in the state was 75 percent of the company's 1940 offset on
   such property. The next year it was 55 percent; the next, 35 percent; then 15 percent. From 1948 on, only taxes on principal offices have been eligible for offset.
o. The gross premium tax was first enacted in 1911 at a rate of 1.50 percent on premiums collected in 1910. The rate was raised to 1.75 percent in 1913 and 2.00 percent in 1915.
r. Revised.




                                                                                           A-47
                                                                           Resources Surcharges
     TABLE 34—ENERGY RESOURCES SURCHARGE AND NATURAL GAS SURCHARGE REVENUE, 1974-75 TO 2005-06
                                      (In thousands of dollars)
                                                  Fiscal year                                                                Electrical Energy Tax   Natural Gas Surcharge
                                                          1                                                                           2                          3
 2005-06    ..............................................................................................................         $51,638a                 $346,172
 2004-05    ..............................................................................................................          64,427a                  301,376
 2003-04    ..............................................................................................................          58,173a                  262,614
 2002-03    ..............................................................................................................          46,086                   227,945
 2001-02    ..............................................................................................................          44,853                   179,107
 2000-01    ..............................................................................................................          47,931b                   30,511c
 1999-00    ..............................................................................................................           45,539
 1998-99    ..............................................................................................................           43,191
 1997-98    ..............................................................................................................           41,454
 1996-97    ..............................................................................................................           42,542
 1995-96    ..............................................................................................................           42,588
 1994-95    ..............................................................................................................           41,296
 1993-94    ..............................................................................................................           40,706
 1992-93    ..............................................................................................................           41,349
 1991-92    ..............................................................................................................           39,863
 1990-91    ..............................................................................................................           40,246
 1989-90    ..............................................................................................................           39,358
 1988-89    ..............................................................................................................           38,086
 1987-88    ..............................................................................................................           36,942
 1986-87    ..............................................................................................................           35,142
 1985-86    ..............................................................................................................           34,824
 1984-85    ..............................................................................................................           34,432
 1983-84    ..............................................................................................................           32,131
 1982-83    ..............................................................................................................           30,729
 1981-82    ..............................................................................................................           30,994d
 1980-81    ..............................................................................................................           23,817e
 1979-80    ..............................................................................................................           19,022f
 1978-79    ..............................................................................................................           18,066g
 1977-78    ..............................................................................................................           17,670h
 1976-77    ..............................................................................................................           13,989
 1975-76    ..............................................................................................................           13,250
 1974-75    ..............................................................................................................            1,885i

a. Effective January 1, 2004, the tax rate was increased to $0.0003 per kilowatt hour. Effective January 1, 2005, the rate was reduced to $0.00022 per kilowatt hour from $0.0003.
b. Starting with 2000-01, this revenue is reported on a modified accrual basis. Revenues for prior years include self-assessments from tax returns on a cash basis.
c. This tax became effective January 1, 2001, on natural gas used by customers of a public utility gas corporation or interstate pipeline. The tax rate varies depending on the utility's
   service area and program costs.
d. Effective September 1, 1981, the tax rate was increased to $0.0002 per kilowatt hour, the maximum then allowed under the law.
e. Effective September 1, 1980, the tax rate was increased to $0.00016 per kilowatt hour from $0.00015. Effective March 1, 1981, the rate was increased to $0.00019.
f. Effective September 1, 1979, the tax rate was increased to $0.00015 per kilowatt hour from $0.0001.
g. Effective September 1, 1978, the tax rate was reduced to $0.0001 per kilowatt hour from $0.00014.
h. Effective September 1, 1977, the tax rate was increased to $0.00015 per kilowatt hour from $0.0001. Effective March 1, 1978, the tax rate was reduced to $0.00014. Effective
   January 1, 1978, purchase of electrical energy from the United States government or its agencies used in California became subject to the surcharge.
i. This tax became effective January 1, 1975, at a rate of $0.0001 per kilowatt hour on the consumption of electrical energy in California.




                                                                                                                   A-48
                                                                                         Telephone Taxes
                           TABLE 35—EMERGENCY TELEPHONE USERS (911) SURCHARGE AND (MOORE) UNIVERSAL
                                        TELEPHONE SERVICE TAX REVENUE, 1977-78 TO 2005-06
                                                     (In thousands of dollars)
                                                                                                                                Emergency telephone   Universal telephone
                                                     Fiscal year                                                                  users surchargea        service taxb
                                                             1                                                                          2                      3
 2005-06       ..............................................................................................................        $130,911                      –
 2004-05       ..............................................................................................................         128,463c                     –
 2003-04       ..............................................................................................................         136,124                      –
 2002-03       ..............................................................................................................         131,239                      –
 2001-02       ..............................................................................................................         125,381                      –
 2000-01       ..............................................................................................................         121,640d                     –
 1999-00       ..............................................................................................................         104,237                      –
 1998-99       ..............................................................................................................          93,964                      –
 1997-98       ..............................................................................................................          90,842                      –
 1996-97       ..............................................................................................................          81,477                      –
 1995-96       ..............................................................................................................          73,080                      –
 1994-95       ..............................................................................................................          74,645e                     –
 1993-94       ..............................................................................................................          70,889                      –
 1992-93       ..............................................................................................................          67,445                      –
 1991-92       ..............................................................................................................          69,910                      –
 1990-91       ..............................................................................................................          64,725                      –
 1989-90       ..............................................................................................................          52,110f                   –
 1988-89       ..............................................................................................................          41,588                    –
 1987-88       ..............................................................................................................          40,529               $11,702g
 1986-87       ..............................................................................................................          40,985                42,627h
 1985-86       ..............................................................................................................          34,437                83,707
 1984-85       ..............................................................................................................          30,178                57,637
 1983-84       ..............................................................................................................          25,356
 1982-83       ..............................................................................................................          23,057
 1981-82       ..............................................................................................................          20,052
 1980-81       ..............................................................................................................          15,759
 1979-80 ..............................................................................................................                15,142
 1978-79 ..............................................................................................................                14,069
 1977-78 ..............................................................................................................                 8,747

a. This tax became effective July 1, 1977, at the rate of 0.5 percent on the charges for intrastate telephone communication services. Every service supplier is required to collect the
   surcharge from the service user at the same time billings for services are collected.
b. This tax became effective July 1, 1984, at a rate of 4 percent on the gross revenues received by each designated service supplier in California from intrastate telecommunications
   service.
c. Effective November 1, 2004, the tax rate was reduced to 0.65 percent.
d. Starting with 2000-01, this revenue is reported on a modified accrual basis. Revenues for prior years include self-assessments from tax returns on a cash basis.
e. Effective November 1, 1994, the tax rate was increased to 0.72 percent.
f. Effective November 1, 1989, the tax rate was increased to 0.69 percent.
g. Effective July 1, 1987, the tax rate was increased to 4 percent. Administration of this tax was transferred to the Public Utilities Commission effective July 16, 1987.
h. Effective July 1, 1986, the tax rate was reduced to 1.5 percent.




                                                                                                                      A-49
                                                              Other Taxes and Fees
                              TABLE 36A—HAZARDOUS SUBSTANCES TAX, INTEGRATED WASTE MANAGEMENT FEE,
                                  CALIFORNIA TIRE FEE, OCCUPATIONAL LEAD POISONING PREVENTION FEE,
                                       AND MARINE INVASIVE SPECIES FEE REVENUE, 1981-82 TO 2005-06
                                                         (In thousands of dollars)
                                                                                                                                    Occupational
                               Hazardous Substances            Integrated Waste                                                    Lead Poisoning                    Marine Invasive
     Fiscal year                        Taxa                   Management Feeb                  California Tire Feec               Prevention Feed                    Species Feee
            1                           2                                 3                                4                                5                                6
 2005-06    ...............          $66,208                          $61,171                          $59,955                            $3,086                           $3,001
 2004-05    ...............           65,314                           56,479                           47,651 f                           2,990                            3,522
 2003-04    ...............           64,371                           56,287                           33,181                             2,701                            1,894
 2002-03    ...............           66,789                           54,979                           31,898                             2,598                            1,140
 2001-02    ...............           68,543                           51,438                           31,485                             2,950                            2,350
 2000-01    ...............           58,696                           50,277                           14,658 f                           2,823                            2,621
 1999-00    ...............           52,279                           46,318                             4,979                             2,435                            1,502
 1998-99    ...............           49,279                           47,683                             5,096                             2,726
 1997-98    ...............           40,630                           46,688                             4,848                             2,207
 1996-97    ...............           47,540                           45,205                             4,270 g                           2,323
 1995-96    ...............           49,382                           45,960                             4,051                             2,325
 1994-95    ...............           51,662                           46,615                             3,591                             2,452
 1993-94    ...............           62,465                           28,696                             3,438                             2,182
 1992-93    ...............           72,306                           47,989                             3,464                             1,586
 1991-92    ...............           81,937                           46,395                             3,511
 1990-91    ...............           81,953 h                         49,801                             2,309 i
 1989-90    ...............           76,792 j                         25,724
 1988-89    ...............           67,857
 1987-88    ...............           49,981
 1986-87    ...............           40,690 k
 1985-86    ...............           24,324
 1984-85    ...............           24,791
 1983-84    ...............           21,254
 1982-83    ...............           16,065
 1981-82    ...............            3,455 l

a. This tax includes hazardous waste activity fees, disposal fee, environmental fee, facility fee, and generator fee.
b. This fee is jointly administered by the Board and Integrated Waste Management Board. Until October 1, 1993, the fee was known as the Solid Waste Disposal Site Cleanup and
   Management fees.
c. This fee is jointly administered by the Board and Integrated Waste Management Board.
d. This fee is imposed on employers with 10 or more employees in industries with documented evidence of the potential for occupational lead poisoning.
e. Effective January 1, 2000, this fee is collected from owners and operators of certain oceangoing vessels to fund programs to prevent the further introduction and spread of non-native
   aquatic nuisance species. Through December 31, 2003, it was known as the Ballast Water Management Fee.
f. Effective January 1, 2001, the tire recycling fee was replaced with the California Tire Fee and the rate increased to $1.00 per tire from 25 cents per tire. The definition of "new" tire has
   been expanded to include a new tire sold with a new or used vehicle, including the spare. Effective January 1, 2005, the rate increased to $1.75 from $1.00 per tire.
g. Effective January 1, 1997, the existing fee was replaced with a new fee imposed on the purchase of any new tire, regardless of whether an old tire is left for recycling.
h. The hazardous substance (Superfund) tax was eliminated as of December 31, 1990; this was offset by an increase in disposal fees.
i. The tire recycling fee was charged for each tire left by a customer with a retail facility.
j. Effective August 3, 1989, the Board collects a series of activity fees, consisting of permit/variance fees, waste classification fees, and other activity fees. The environmental fee also
   went into effect August 3, 1989, and is imposed on certain corporations in industry groups that use, generate, store, or conduct activities relating to hazardous materials.
k. The annual facility fee went into effect July 1, 1986, and is imposed upon operators of specified hazardous waste storage, treatment, and disposal facilities. The generator fee also
   became effective July 1, 1986, and is imposed on generators of hazardous waste who generate volumes of hazardous waste at an individual site and do not own or operate a hazard-
   ous waste facility at the same site.
l. Administration of the hazardous waste control tax was transferred to the Board from the Department of Health Services effective September 24, 1981. The hazardous substance
   (Superfund) tax became effective September 24, 1981, and was imposed on the generators of hazardous waste who dispose of it in California.




                                                                                           A-50
                                                                            Other Taxes and Fees
          TABLE 36B—WATER RIGHTS FEE AND ELECTRONIC WASTE RECYCLING FEE REVENUE, 2003-04 TO 2005-06
                                            (In thousands of dollars)
                                                   Fiscal year                                                            Water Rights Feea        Electronic Waste Recycling Feeb
                                                           1                                                                     2                                   3
 2005-06 ..............................................................................................................         $7,793                            $78,321
 2004-05 ..............................................................................................................          6,967                             30,806
 2003-04 ..............................................................................................................          6,804

a. Effective January 1, 2004, this fee is collected from water rights owners.
b. Effective January 1, 2005, retailers are required to collect the electronic waste (e-waste) recycling fee from the consumer on the retail sale or lease of certain new or refurbished video
   display devices called "covered electronic devices" (CEDs).




                                                                                                                A-51
                                                                    Property Taxes
      TABLE 11—ASSESSED VALUEa OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY TAXES
                INCLUSIVE OF THE HOMEOWNERS’ EXEMPTION, BY INCORPORATED CITIES, 2006-07
                                        (In thousands of dollars)
                                               Locally                                                    Locally                                                    Locally
                City                       assessed value                   City                      assessed value                   City                      assessed value
                  1                              2                           1                              2                            1                             2
Adelanto ...........................          1,679,388     Campbell ..........................          5,400,684     East Palo Alto ..................            1,906,606
Agoura Hills .....................            3,598,033     Canyon Lake ....................             1,553,717     El Cajon ...........................         6,916,987
Alameda ...........................           8,041,946     Capitola ............................        1,581,134     El Centro .........................          1,888,182
Albany ..............................         1,639,538     Carlsbad ...........................       20,855,644      El Cerrito .........................         2,630,253
Alhambra .........................            5,827,873     Carmel .............................        2,507,307      El Monte ..........................          5,177,088
Aliso Viejo ........................          6,968,167     Carpinteria .......................         1,547,148      El Segundo ......................            8,219,975
Alturas ..............................          111,055     Carson .............................       12,000,923      Elk Grove .........................        15,860,322
Amador ............................              20,517     Cathedral City ..................           3,842,276      Emeryville ........................         3,288,669
American Canyon ............                  2,102,189     Ceres ...............................       2,623,215      Encinitas ..........................       10,021,066
Anaheim ...........................         32,604,155      Cerritos ............................        6,448,164     Escalon ............................          613,164
Anderson .........................             552,115      Chico ................................       5,883,717     Escondido ........................         11,613,983
Angels Camp ...................                483,889      Chino ................................       7,276,844     Etna .................................         34,045
Antioch .............................         9,864,720     Chino Hills ........................        7,656,561      Eureka .............................         1,753,378
Apple Valley .....................            4,610,821     Chowchilla ........................           607,881      Exeter ..............................          456,090
Arcadia .............................         8,555,365     Chula Vista .......................        21,305,195      Fairfax .............................          960,242
Arcata ..............................           969,161     Citrus Heights ...................           5,755,049     Fairfield ...........................      10,526,675
Arroyo Grande .................               2,092,858     Claremont ........................           3,133,622     Farmersville .....................            223,691
Artesia ..............................        1,143,810     Clayton .............................        1,691,382     Ferndale ..........................           119,060
Arvin ................................          307,851     Clearlake ..........................           699,162     Fillmore ............................          904,889
Atascadero .......................            2,796,483     Cloverdale ........................            892,408     Firebaugh ........................             215,224
Atherton ...........................          4,877,474     Clovis ...............................       6,620,888     Folsom .............................         9,672,886
Atwater .............................         1,360,213     Coachella .........................          1,527,402     Fontana ...........................        11,847,932
Auburn .............................          1,636,880     Coalinga ...........................           426,271     Fort Bragg .......................            544,602
Avalon ..............................           572,543     Colfax ...............................         173,104     Fort Jones .......................             32,915
Avenal ..............................          136,488      Colma ...............................          517,333     Fortuna ............................           725,713
Azusa ...............................        3,033,598      Colton ...............................       2,602,711     Foster City .......................          5,936,560
Bakersfield .......................         20,937,271      Colusa ..............................          264,006     Fountain Valley ................             6,072,186
Baldwin Park ....................             3,365,542     Commerce ........................           3,668,013      Fowler .............................          277,617
Banning ............................          1,893,136     Compton ..........................          4,214,000      Fremont ...........................        30,482,138
Barstow ............................          1,006,305     Concord ...........................        12,748,774      Fresno .............................       26,331,655
Beaumont ........................             2,376,029     Corcoran ..........................           272,019      Fullerton ..........................       13,333,079
Bell ...................................      1,241,344     Corning ............................          330,015      Galt ..................................     1,595,954
Bell Gardens ....................             1,233,507     Corona .............................       15,889,660      Garden Grove ..................            11,288,563
Bellflower .........................          3,721,654     Coronado .........................          5,138,865      Gardena ..........................          4,202,664
Belmont ............................          4,013,744     Corte Madera ...................            2,036,323      Gilroy ...............................      5,733,505
Belvedere .........................           1,288,105     Costa Mesa ......................          12,760,531      Glendale ..........................        19,900,244
Benicia .............................        4,806,052      Cotati ................................        890,746     Glendora ..........................          4,565,621
Berkeley ...........................        10,968,784      Covina ..............................        3,684,682     Goleta ..............................        4,498,202
Beverly Hills .....................         16,691,039      Crescent City ....................             255,236     Gonzales .........................             453,240
Big Bear Lake ..................              2,574,029     Cudahy .............................          549,278      Grand Terrace .................                737,840
Biggs ................................           72,577     Culver City ........................        5,812,920      Grass Valley ....................            1,238,370
Bishop ..............................           381,439     Cupertino .........................        11,176,300      Greenfield ........................            608,704
Blue Lake .........................             69,759      Cypress ............................         5,083,707     Gridley .............................          302,990
Blythe ...............................         543,211      Daly City ...........................        7,890,530     Grover Beach ..................              1,241,222
Bradbury ..........................            373,619      Dana Point .......................           7,689,529     Guadalupe .......................              266,644
Brawley ............................            863,601     Danville ............................        8,684,898     Gustine ............................           330,733
Brea .................................        6,492,527     Davis ................................       5,500,152     Half Moon Bay .................              2,074,913
Brentwood ........................            7,172,353     Del Mar ............................         1,987,170     Hanford ...........................          2,607,888
Brisbane ...........................          1,524,099     Del Rey Oaks ...................               229,324     Hawaiian Gardens ...........                  624,774
Buellton ............................           654,804     Delano ..............................        1,113,997     Hawthorne .......................           4,794,118
Buena Park ......................             6,749,324     Desert Hot Springs ...........               1,715,515     Hayward ..........................         14,474,538
Burbank ...........................         15,554,223      Diamond Bar ....................             6,421,793     Healdsburg ......................            1,521,579
Burlingame .......................           5,959,149      Dinuba ..............................          764,127     Hemet ..............................         4,815,414
Calabasas ........................           5,481,605      Dixon ................................       1,692,425     Hercules ..........................          3,180,682
Calexico ...........................          1,304,340     Dorris ...............................          21,543     Hermosa Beach ...............                3,893,390
California City ..................              790,787     Dos Palos .........................            189,982     Hesperia ..........................          4,724,572
Calimesa ..........................             578,065     Downey ............................          7,773,278     Hidden Hills .....................             974,837
Calipatria ..........................            68,584     Duarte ..............................        1,612,315     Highland ..........................          2,753,758
Calistoga ..........................            583,197     Dublin ...............................       7,421,297     Hillsborough ....................            5,577,658
Camarillo ..........................          9,519,298     Dunsmuir ..........................             95,881     Hollister ...........................        3,117,934



                                                                                          A-12
                                                                   Property Taxes
      TABLE 11—ASSESSED VALUEa OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY TAXES
           INCLUSIVE OF THE HOMEOWNERS’ EXEMPTION, BY INCORPORATED CITIES, 2006-07—Continued
                                        (In thousands of dollars)
                                              Locally                                                     Locally                                                   Locally
                City                      assessed value                   City                       assessed value                  City                      assessed value
                  1                             2                            1                              2                           1                             2
Holtville ............................        147,889      Loyalton ...........................             31,724     Palm Desert .....................         11,885,835
Hughson ..........................            388,945      Lynwood ...........................           2,317,879     Palm Springs ...................           8,526,928
Huntington Beach ............              25,365,831      Madera .............................          2,246,878     Palmdale .........................        10,337,753
Huntington Park ...............              2,130,973     Malibu ..............................         8,483,009     Palo Alto ..........................      17,642,547
Huron ...............................           91,154     Mammoth Lakes ...............                 3,365,369     Palos Verdes Estates ......                4,578,558
Imperial ............................          549,797     Manhattan Beach .............                 9,925,464     Paradise ..........................        1,831,922
Imperial Beach .................             1,381,071     Manteca ...........................           5,080,336     Paramount .......................          2,648,413
Indian Wells .....................           4,265,186     Maricopa ..........................              26,330     Parlier ..............................       241,415
Indio .................................      5,578,213     Marina ..............................         1,259,564     Pasadena ........................         17,379,644
Industry ............................        5,461,858     Martinez ...........................          4,190,661     Paso Robles ....................            3,224,771
Inglewood ........................           6,146,684     Marysville .........................            612,241     Patterson .........................         1,679,180
Ione ..................................        309,934     Maywood ..........................              744,662     Perris ...............................      3,915,536
Irvine ................................    39,275,563      McFarland ........................              219,469     Petaluma .........................          7,412,373
Irwindale ..........................        1,715,482      Mendota ...........................             154,899     Pico Rivera ......................          3,423,323
Isleton ..............................         55,009      Menlo Park .......................            8,316,118     Piedmont .........................          2,593,513
Jackson ............................          442,257      Merced .............................          4,791,570     Pinole ..............................       1,845,046
Kerman ............................           441,589      Mill Valley .........................         3,337,326     Pismo Beach ...................             2,048,606
King City ..........................          687,664      Millbrae ............................         2,956,993     Pittsburg ..........................        5,900,943
Kingsburg .........................            639,978     Milpitas .............................      10,309,483      Placentia ..........................        4,626,148
La Canada-Flintridge .......                 4,629,657     Mission Viejo ....................          12,447,794      Placerville ........................          872,710
La Habra ..........................          4,411,684     Modesto ...........................         14,404,560      Pleasant Hill ....................          4,346,672
La Habra Heights .............               1,033,205     Monrovia ..........................           3,485,308     Pleasanton ......................         15,560,969
La Mesa ...........................          4,621,878     Montague .........................               52,989     Plymouth .........................            65,680
La Mirada .........................          4,597,700     Montclair ..........................          2,208,566     Point Arena ......................            36,875
La Palma ..........................         1,509,454      Monte Sereno ...................              1,288,949     Pomona ...........................          8,054,381
La Puente ........................          1,564,233      Montebello .......................            4,026,926     Port Hueneme .................              1,567,671
La Quinta .........................        10,048,056      Monterey ..........................           3,967,968     Porterville ........................        1,889,247
La Verne ..........................          2,938,131     Monterey Park ..................              4,640,522     Portola .............................         125,665
Lafayette ..........................         4,756,733     Moorpark ..........................           4,366,522     Portola Valley ..................           1,955,006
Laguna Beach ..................              8,284,518     Moraga .............................          2,673,268     Poway .............................         7,554,831
Laguna Hills .....................          5,313,783      Moreno Valley ..................            11,381,863      Rancho Cordova ..............              5,995,287
Laguna Niguel ..................           11,347,246      Morgan Hill .......................          5,849,960      Rancho Cucamonga ........                 17,449,757
Laguna Woods .................              2,118,937      Morro Bay ........................           1,639,466      Rancho Mirage ................             7,078,400
Lake Elsinore ...................           3,678,632      Mount Shasta ...................               307,606      Rancho Palos Verdes ......                  8,065,467
Lake Forest ......................         10,164,243      Mountain View ..................            13,226,585      Rancho Santa Margarita ..                   6,575,282
Lakeport ...........................          418,060      Murrieta ............................       11,101,203      Red Bluff .........................           779,202
Lakewood ........................            6,413,018     Napa ................................         7,814,226     Redding ...........................        7,129,810
Lancaster .........................          9,683,358     National City .....................           2,704,222     Redlands .........................         5,795,569
Larkspur ...........................         2,401,160     Needles ............................            285,113     Redondo Beach ...............             10,213,309
Lathrop .............................        2,039,046     Nevada City ......................              429,499     Redwood City ..................           12,744,463
Lawndale .........................           1,653,369     Newark .............................          5,521,222     Reedley ...........................          850,111
Lemon Grove ...................              1,579,415     Newman ...........................              661,617     Rialto ...............................     5,203,350
Lemoore ...........................          1,355,393     Newport Beach .................             32,993,158      Richmond ........................         12,113,985
Lincoln .............................        5,934,942     Norco ...............................        2,644,916      Ridgecrest .......................         1,196,766
Lindsay ............................           281,797     Norwalk ............................         5,324,044      Rio Dell ............................        125,031
Live Oak ...........................          309,007      Novato ..............................        8,001,830      Rio Vista ..........................        1,003,762
Livermore .........................        12,566,791      Oakdale ............................         1,814,706      Ripon ...............................       1,434,940
Livingston .........................          622,620      Oakland ............................        36,441,596      Riverbank ........................          1,581,309
Lodi ..................................      4,884,302     Oakley ..............................        2,928,941      Riverside .........................       21,115,587
Loma Linda ......................            1,410,686     Oceanside ........................          16,714,062      Rocklin .............................      6,665,290
Lomita ..............................        1,588,117     Ojai ...................................     1,073,291      Rohnert Park ...................           3,918,782
Lompoc ............................         2,304,025      Ontario .............................       15,979,122      Rolling Hills ......................        1,052,179
Long Beach ......................          38,624,195      Orange .............................        14,767,488      Rolling Hills Estates .........             2,127,086
Loomis .............................          784,875      Orange Cove ....................               125,323      Rosemead .......................            2,882,728
Los Alamitos ....................            1,416,676     Orinda ..............................         4,104,871     Roseville ..........................      16,111,633
Los Altos ..........................         7,677,053     Orland ..............................           298,276     Ross ................................      1,141,344
Los Altos Hills ..................           4,111,999     Oroville .............................          922,332     Sacramento .....................          36,968,785
Los Angeles .....................         349,468,390      Oxnard .............................        14,562,919      St. Helena ........................         1,375,708
Los Banos ........................          2,665,983      Pacific Grove ....................           2,223,864      Salinas ............................        9,922,043
Los Gatos ........................          7,029,792      Pacifica ............................        3,951,388      San Anselmo ...................             2,038,393



                                                                                          A-13
                                                                      Property Taxes
       TABLE 11—ASSESSED VALUEa OF COUNTY-ASSESSED PROPERTY SUBJECT TO GENERAL PROPERTY TAXES
            INCLUSIVE OF THE HOMEOWNERS’ EXEMPTION, BY INCORPORATED CITIES, 2006-07—Concluded
                                          (In thousands of dollars)
                                             Locally                                                         Locally                                                    Locally
                City                     assessed value                       City                       assessed value                   City                      assessed value
                  1                            2                                1                              2                            1                              2
 San Bernardino ................            9,699,470         Shafter .............................           745,123     Ventura ............................        11,203,516
 San Bruno ........................         4,727,994         Shasta Lake .....................               629,777     Vernon .............................         3,332,365
 San Carlos .......................         5,897,065         Sierra Madre ....................             1,385,341     Victorville .........................        6,925,790
 San Clemente ..................          11,363,027          Signal Hill .........................        1,793,830      Villa Park .........................         1,234,007
 San Diego ........................      159,068,498          Simi Valley .......................         14,111,601      Visalia ..............................       7,609,802
 San Dimas .......................         3,647,656          Solana Beach ...................             2,955,562      Vista ................................       8,215,103
 San Fernando ..................           1,339,043          Soledad ............................            742,077     Walnut .............................         3,329,499
 San Francisco ..................        118,457,665          Solvang ............................            897,834     Walnut Creek ...................            11,571,868
 San Gabriel ......................        3,137,481          Sonoma ............................           1,864,329     Wasco .............................            472,406
 San Jacinto ......................        2,514,688          Sonora .............................            500,799     Waterford .........................            410,013
 San Joaquin .....................            79,591          South El Monte .................              1,442,511     Watsonville ......................           3,375,829
 San Jose ..........................     109,280,208          South Gate .......................            4,257,408     Weed ...............................           173,947
 San Juan Bautista ............               151,887         South Lake Tahoe ............                3,789,027      West Covina ....................             7,715,451
 San Juan Capistrano .......                5,257,601         South Pasadena ...............               2,789,277      West Hollywood ...............               5,991,974
 San Leandro ....................           8,983,237         South San Francisco ........                11,273,815      West Sacramento ............                 5,045,704
 San Luis Obispo ...............            5,319,901         Stanton .............................        1,971,147      Westlake Village ..............              2,441,428
 San Marcos ......................          9,073,958         Stockton ...........................        20,052,138      Westminster ....................             6,212,461
 San Marino ......................          3,537,674         Suisun ..............................        2,105,783      Westmorland ...................                 38,465
 San Mateo .......................        14,434,839          Sunnyvale ........................          20,711,857      Wheatland .......................              213,895
 San Pablo ........................        1,611,150          Susanville .........................           523,730      Whittier ............................        6,429,097
 San Rafael .......................        8,986,642          Sutter Creek .....................             263,471      Williams ...........................           305,978
 San Ramon ......................         13,099,060          Taft ...................................       292,867      Willits ...............................        315,539
 Sand City .........................         198,797          Tehachapi ........................             438,684      Willows ............................           253,760
 Sanger .............................        858,640          Tehama ............................             19,065      Windsor ...........................          3,137,729
 Santa Ana ........................       19,551,813          Temecula .........................          11,784,912      Winters ............................           464,615
 Santa Barbara ..................         13,178,278          Temple City ......................           2,843,782      Woodlake ........................              143,570
 Santa Clara ......................       20,477,225          Thousand Oaks ................              21,056,570      Woodland ........................            4,379,068
 Santa Clarita ....................       18,905,219          Tiburon .............................        3,316,478      Woodside ........................            3,581,844
 Santa Cruz .......................        6,205,385          Torrance ...........................        20,705,040      Yorba Linda .....................            9,966,337
 Santa Fe Springs .............            5,061,785          Tracy ................................       8,992,340      Yountville .........................           384,899
 Santa Maria .....................         6,416,435          Trinidad ............................            62,176     Yreka ...............................          482,440
 Santa Monica ...................         19,780,340          Truckee ............................          4,572,466     Yuba City .........................          4,442,219
 Santa Paula .....................         1,519,928          Tulare ...............................        2,840,481     Yucaipa ...........................          3,261,226
 Santa Rosa ......................        18,142,179          Tulelake ...........................             21,480     Yucca Valley ....................            1,340,364
 Santee .............................      4,144,411          Turlock .............................         4,905,543
 Saratoga ..........................       8,755,376          Tustin ...............................        8,157,962            GRAND TOTAL                        3,170,624,849
 Sausalito ..........................       2,286,040         Twentynine Palms ............                   640,385
 Scotts Valley ....................         2,015,375         Ukiah ................................        1,099,538
 Seal Beach ......................          3,583,250         Union City ........................           7,193,636
 Seaside ............................       1,936,453         Upland ..............................         6,178,127
 Sebastopol .......................           890,164         Vacaville ...........................         9,024,440
 Selma ...............................        869,228         Vallejo ..............................        9,516,528

a. These values are net of “all other exemptions” (see Table 8) but include the values of the homeowners’ exemption because tax rates for the support of city governments are set on
   assessed valuations which include them and local governments are reimbursed by the state for them.
NOTE: Detail may not compute to total due to rounding.




                                                                                             A-14
                                                                                          Property Taxes
                                     TABLE 12—ASSESSED VALUE OF PROPERTY ASSESSED BY THE STATE BOARD
                                                OF EQUALIZATION, BY TYPE OF COMPANY, 2006-07
                                                           (In thousands of dollars)
                                                              Type of company                                                                               Assessed value
                                                                          1                                                                                       2
                                         UNDER PROVISIONS OF SECTION 721 OF
                                          THE REVENUE AND TAXATION CODE

Telephone and telegraph
  Local exchange carriers ..................................................................................................................                 $10,654,934
  Interexchange carriers .....................................................................................................................                 3,936,123
  Wireless carriers .............................................................................................................................              7,863,720
  Radio-telephone paging carriers .....................................................................................................                           21,563
      Subtotal .......................................................................................................................................       $22,476,339
Gas, electric, and water ......................................................................................................................               35,260,875
Electric generation facility ...................................................................................................................               6,998,230
Intercounty pipelines, flumes, canals, ditches, and aqueducts ............................................................                                     1,240,156
Railcar maintenance facility ................................................................................................................                     17,782
Railroad ..............................................................................................................................................        1,603,405
          Total .........................................................................................................................................    $67,596,787
                                        UNDER PRIVATE RAILROAD CAR TAX LAW

Private railroad cars ............................................................................................................................              $608,723
             Grand total ...........................................................................................................................         $68,205,510




                                                                                                                   A-15
   TABLE 13—ASSESSED VALUE OF PROPERTY ASSESSED BY THE STATE BOARD OF EQUALIZATION
                  AND SUBJECT TO LOCAL TAXATION, BY COMPANY, 2006-07
                                 (In thousands of dollars)
                                                             Name of company                                                                              Assessed value
                                                                           1                                                                                    2
                            TELEPHONE AND TELEGRAPH COMPANIES
 AT&T Communications, Inc. ................................................................................................................                   $591,390
 Cellco Partnership, dba Verizon Wireless ............................................................................................                          142,900
 Cingular Wireless, LLC ........................................................................................................................              1,994,963
 Citizens Telecommunications Company of California, Inc. ...................................................................                                    141,209
 Cox California Telecom, LLC, dba Cox Communications .....................................................................                                      128,400
 Cricket Communications, Inc. ..............................................................................................................                   119,493
 GTE Mobilnet of California, LP, dba Verizon Wireless .........................................................................                                417,897
 Level 3 Communications, LLC .............................................................................................................                     421,481
 Los Angeles SMSA Ltd., Partnership, dba Verizon Wireless ................................................................                                     832,317
 MCI Communications Services, Inc. ....................................................................................................                        340,781
 MCI Metro Access Transmission Services, LLC ..................................................................................                                 125,800
 Metro PCS California/Florida, Inc. ........................................................................................................                    223,806
 OmniPoint Communications Inc., dba T-Mobile ...................................................................................                              1,386,138
 Pacific Bell Telephone Company, dba AT&T California .......................................................................                                  6,403,940
 Qwest Communications Corporation ...................................................................................................                           158,950
 Sacramento Valley LP, dba Verizon Wireless ......................................................................................                              206,354
 SBC ASI/SBC ASI P&L LP, dba SBC Advanced Solutions, Inc. ..........................................................                                            575,800
 Sprint Communications Company, LP .................................................................................................                            300,880
 Sprint Nextel Corporation, dba Nextel of California, Inc. ......................................................................                               796,840
 Sprint PCS ...........................................................................................................................................       1,206,146
 SureWest Telephone ...........................................................................................................................                 163,811
 SureWest Televideo, dba Surewest Broadband ...................................................................................                                 144,200
 Time Warner Telecom of California, LP ...............................................................................................                          188,100
 Verizon California, Inc. .........................................................................................................................           3,750,449
 Verizon Wireless (VAW) LLC, dba Verizon Wireless ............................................................................                                  185,382
 274 companies with an assessed value of less than $100,000,000 each ............................................                                             1,528,912
                                                                       a
    Total for telephone and telegraph companies .................................................................................                          $22,476,339

a. Includes 22 local exchange carriers, 229 interexchange carriers, 39 wireless carriers, and 9 radio telephone paging carriers.
NOTE: Detail may not compute to total due to rounding.
                                                                      Property Taxes
                           TABLE 14—2005-06 GENERAL PROPERTY TAX LEVIES AS COMPILED FOR COMPUTATION
                                                      OF THE AVERAGE TAX RATE
                                           (Levies and assessed values in thousands of dollars)
                                Net taxablea                                    Property tax allocations and leviesb, e                                      Average tax rate (%)
         County                assessed value            City              Countyc              Schoolc          Other districtsd          Totald           2005-06         2004-05
             1                       2                    3                   4                     5                   6                    7                  8               9
 Alameda ...............         $161,909,939           $339,464            $245,622              $890,427            $400,396           $1,875,909          1.159           1.149
 Alpine ...................           581,125                 –                3,603                  1,596                613                 5,812         1.000           1.000
 Amador ................            3,624,371              1,631              11,703                22,993                 491               36,818          1.016           1.012
 Butte ....................        14,740,507              8,217              18,488                96,474              32,846              156,025          1.058           1.057
 Calaveras .............            5,425,259                438               9,802                40,434               5,755               56,429          1.040           1.045
 Colusa ..................          2,095,864              1,090               5,398                13,379               1,396               21,263          1.015           1.016
 Contra Costa ........            129,495,209            110,398             159,070               756,602             385,329             1,411,399         1.090           1.086
 Del Norte ..............           1,333,150                 57               2,248                 9,194               1,975                13,474         1.011           1.001
 El Dorado .............           21,778,237              4,757              49,061               117,278              52,439               223,535         1.026           1.026
 Fresno ..................         47,866,740             66,540              71,080               352,685              60,859               551,164         1.151           1.194
 Glenn ...................          1,961,258              1,233               4,114                13,948                 892                20,187         1.029           1.027
 Humboldt .............             8,384,058              1,723              15,173                59,515              10,931                87,342         1.042           1.032
 Imperial ................          7,885,325               5,691             11,345                57,634               15,308               89,978         1.141           1.132
 Inyo ......................        3,038,989                 386              8,973                19,531                2,844               31,734         1.044           1.019
 Kern .....................        57,088,759              34,054            158,632               376,152               61,164              630,002         1.104           1.113
 Kings ....................         6,291,486               3,437             13,886                39,624               10,163               67,110         1.067           1.067
 Lake .....................         5,205,989                 806             11,867                31,358                9,689               53,720         1.032           1.025
 Lassen .................           1,783,975                 743              3,526                12,901                  914               18,084         1.014           1.016
 Los Angeles .........            828,066,046          1,479,638           1,929,528             4,215,786           1,717,955             9,342,907         1.128           1.122
 Madera .................           9,000,854              1,832              12,837                70,947               9,110                94,726         1.052           1.061
 Marin ....................        45,365,350             48,923              82,824               304,231              60,228               496,206         1.094           1.075
 Mariposa ..............            1,574,353                 –                3,858                11,216                 701                15,775         1.002           1.002
 Mendocino ...........              7,855,401                756              21,400                52,188               9,704                84,048         1.070           1.068
 Merced .................          15,086,623              9,338              32,761               104,714              12,650               159,463         1.057           1.064
 Modoc ..................             863,543                267               2,371                 5,495                 502                 8,635         1.000           1.000
 Mono ....................          3,860,519              1,393              12,208                18,459               9,610                41,670         1.079           1.052
 Monterey ..............           42,802,615             28,124              70,614               287,286              64,359               450,383         1.052           1.055
 Napa ....................         20,978,418             21,562              39,218               152,716              11,835               225,331         1.074           1.069
 Nevada ................           12,923,218              8,769              18,168                81,853              23,410               132,200         1.023           1.021
 Orange .................         339,774,578            364,121             220,982             2,289,412             689,425             3,563,940         1.049           1.054
 Placer ...................        45,687,389             30,139              83,930               315,504              52,501               482,074         1.055           1.050
 Plumas .................           3,265,388                197               6,736                23,093               3,335                33,361         1.022           1.027
 Riverside ..............         166,947,342             92,404             194,277               959,117             580,980             1,826,778         1.094           1.064
 Sacramento ..........            106,577,568            107,023             182,928               619,743             231,482             1,141,176         1.071           1.071
 San Benito ...........             5,759,687              1,196               8,609                37,959              17,180                64,944         1.128           1.109
 San Bernardino ....              128,879,395             78,235             137,888               684,089             542,427             1,442,639         1.119           1.122
 San Diego ............           314,322,917            379,404             417,116             2,205,784             362,423             3,364,727         1.070           1.074
 San Francisco ......             111,406,190                 –              777,320               399,600              93,394             1,270,314         1.140           1.131
 San Joaquin .........             50,022,156             54,670             103,842               297,130              68,711               524,353         1.048           1.028
 San Luis Obispo ...               33,131,983             27,240              78,591               217,326              21,069               344,226         1.039           1.054
 San Mateo ...........            113,155,584            117,578             163,947               760,807             156,225             1,198,557         1.059           1.057
 Santa Barbara ......              49,053,017             26,878              92,542               311,046              75,995               506,461         1.032           1.027
 Santa Clara ..........           241,125,598            231,164             385,750             1,776,199             374,444             2,767,557         1.148           1.140
 Santa Cruz ...........            28,337,983             16,376              34,747               188,792              72,902               312,817         1.104           1.100
 Shasta ..................         12,709,753              7,361              17,616                93,772              20,243               138,992         1.094           1.096
 Sierra ...................           477,466                 28               2,516                 1,721                 716                 4,981         1.043           1.039
 Siskiyou ...............           3,387,493              2,054               7,354                23,227               1,468                34,103         1.007           1.007
 Solano ..................         36,993,494             47,519              62,396               205,866              92,299               408,080         1.103           1.108
 Sonoma ...............            56,337,233              31,813            122,012               391,623               77,732              623,180         1.106           1.110
 Stanislaus ............           33,265,495              22,285             37,140               265,771               32,406              357,602         1.075           1.057
 Sutter ...................         6,756,738               5,375             10,454                46,856                7,548               70,233         1.039           1.030
 Tehama ................            3,807,352               1,595              8,984                26,694                1,219               38,492         1.011           1.013
 Trinity ...................          908,690                  –               2,633                 6,082                  435                9,150         1.007           1.008
 Tulare ...................        20,505,051               9,761             39,399               142,291               28,184              219,635         1.071           1.057
 Tuolumne .............             5,245,422                 363             14,858                34,984               2,940                53,145         1.013           1.015
 Ventura ................          86,088,643              77,118            147,358               501,134             203,210               928,820         1.079           1.084
 Yolo ......................       16,110,050              27,377             13,763               102,686              25,986               169,812         1.054           1.055
 Yuba ....................          3,923,305               1,186              8,241                26,126               3,849                39,402         1.004           1.005
    Totals ...............     $3,492,830,140        $3,941,727           $6,413,307          $21,171,050           $6,814,796          $38,340,880          1.098           1.095

a. These are the assessed values on which general property taxes were actually levied in 2005-06. Excluded are exemptions totaling $129,911,210,000 as follows: homeowners',
   $38,163,819,000; all other, $91,747,391,000.
b. The county levies at a rate of 1 percent of assessed value have been allocated among the jurisdictions receiving a portion of those levies. Excluded are the state reimbursements to
   local governments of $433,864,000 for the homeowners' exemption described in footnote a.
c. County levies for school purposes such as junior college tuition and countywide school levies are included with school levies.
d. Includes debt levies on land and/or improvements only. Also includes the portion of the 1 percent levy allocated to jurisdictions previously taxing less than total property.
e. These allocations are as reported by the county auditors and are the initial allocations without any adjustment for the subsequent allocation of ERAF funds to either the Sales and Use
   Tax Compensation Fund or to cities and counties due to the Vehicle License Fee swap.




                                                                                         A-18
                                                                   Property Taxes
                                                 TABLE 15—2005-06 GENERAL PROPERTY TAX DOLLARa, BY COUNTY
                                                                                               Property tax dollarsb
                                                                                   c
                 County                               City               County                       Schoolc                 Other districts                   Total
                      1                                2                    3                            4                           5                           6
 Alameda .................................            $.18                 $.13                         $.48                        $.21                       $1.00
 Alpine .....................................            –                  .62                          .27                         .11                        1.00
 Amador ..................................             .04                  .32                          .63                         .01                        1.00
 Butte ......................................          .05                  .12                          .62                         .21                        1.00
 Calaveras ...............................             .01                  .17                          .72                         .10                        1.00
 Colusa ....................................           .05                  .25                          .63                         .07                        1.00
 Contra Costa ..........................               .08                   .11                         .54                         .27                        1.00
 Del Norte ................................            .00                   .17                         .68                         .15                        1.00
 El Dorado ...............................             .02                   .22                         .53                         .23                        1.00
 Fresno ....................................           .12                   .13                         .64                         .11                        1.00
 Glenn .....................................           .06                   .20                         .69                         .05                        1.00
 Humboldt ...............................              .02                   .17                         .68                         .13                        1.00
 Imperial ..................................           .06                   .13                         .64                         .17                        1.00
 Inyo ........................................         .01                   .28                         .62                         .09                        1.00
 Kern .......................................          .05                   .25                         .60                         .10                        1.00
 Kings ......................................          .05                   .21                         .59                         .15                        1.00
 Lake .......................................          .02                   .22                         .58                         .18                        1.00
 Lassen ...................................            .04                   .20                         .71                         .05                        1.00
 Los Angeles ...........................               .16                   .21                         .45                         .18                        1.00
 Madera ...................................            .02                   .13                         .75                         .10                        1.00
 Marin ......................................          .10                   .17                         .61                         .12                        1.00
 Mariposa ................................               –                   .25                         .71                         .04                        1.00
 Mendocino .............................               .01                   .25                         .62                         .12                        1.00
 Merced ...................................            .06                   .20                         .66                         .08                        1.00
 Modoc ....................................            .03                   .27                         .64                         .06                        1.00
 Mono ......................................           .04                   .29                         .44                         .23                        1.00
 Monterey ................................             .06                   .16                         .64                         .14                        1.00
 Napa ......................................           .10                   .17                         .68                         .05                        1.00
 Nevada ..................................             .06                   .14                         .62                         .18                        1.00
 Orange ...................................            .10                   .06                         .64                         .20                        1.00
 Placer .....................................          .06                   .17                         .66                         .11                        1.00
 Plumas ...................................            .01                   .20                         .69                         .10                        1.00
 Riverside ................................            .05                   .11                         .52                         .32                        1.00
 Sacramento ............................               .10                   .16                         .54                         .20                        1.00
 San Benito .............................              .02                   .13                         .58                         .27                        1.00
 San Bernardino ......................                 .05                   .10                         .47                         .38                        1.00
 San Diego ..............................              .11                   .12                         .66                         .11                        1.00
 San Francisco ........................                  –                   .61                         .32                         .07                        1.00
 San Joaquin ...........................               .10                   .20                         .57                         .13                        1.00
 San Luis Obispo .....................                 .08                   .23                         .63                         .06                        1.00
 San Mateo .............................               .10                   .14                         .63                         .13                        1.00
 Santa Barbara ........................                .05                   .18                         .62                         .15                        1.00
 Santa Clara ............................              .08                   .14                         .64                         .14                        1.00
 Santa Cruz .............................              .05                   .11                         .61                         .23                        1.00
 Shasta ....................................           .05                   .13                         .67                         .15                        1.00
 Sierra .....................................          .01                   .50                         .35                         .14                        1.00
 Siskiyou .................................            .06                   .22                         .68                         .04                        1.00
 Solano ....................................           .12                   .15                         .50                         .23                        1.00
 Sonoma .................................              .05                   .20                         .63                         .12                        1.00
 Stanislaus ..............................             .06                   .11                         .74                         .09                        1.00
 Sutter .....................................          .07                   .15                         .67                         .11                        1.00
 Tehama ..................................             .04                   .23                         .70                         .03                        1.00
 Trinity .....................................           –                   .29                         .66                         .05                        1.00
 Tulare .....................................          .04                   .18                         .65                         .13                        1.00
 Tuolumne ...............................              .01                   .28                         .66                         .05                        1.00
 Ventura ..................................            .08                   .16                         .54                         .22                        1.00
 Yolo ........................................         .16                   .08                         .61                         .15                        1.00
 Yuba ......................................           .03                   .21                         .66                         .10                        1.00
    Totals .................................          $.10                 $.17                         $.55                        $.18                       $1.00

a. Includes ad valorem levies for debt service on land and/or improvements only, but excludes special assessments levied on other than an ad valorem basis (e.g., per parcel).
b. These proportions are based on the initial allocations as shown in Table 14 without any adjustment for the subsequent allocation of ERAF funds to either the Sales and Use Tax
   Compensation Fund or to cities and counties due to the Vehicle License Fee swap.
c. County levies for school purposes such as junior college tuition and countywide school levies are included with school levies.




                                                                                       A-19
                                                                    Property Taxes
                       TABLE 16A—TIMBER YIELD TAX AND TIMBER RESERVE FUND TAX STATISTICS, 1977 TO 2005
                                                Market value                         Timber yield tax                                       Timber reserve fund
                                              of timber harvest         Ratea                    Net revenue                       Ratea                 Net revenue
         Calendar year                           (In millions)           (%)                   (In thousands)                       (%)                (In thousands)
                  1                                  2                    3                             4                            5                           6
 2005   ...................................       $546.9                 2.9                        $15,652                           –                                  –
 2004   ...................................        500.1                 2.9                         14,440                           –                                  –
 2003   ...................................        447.7                 2.9                         13,193                           –                                  –
 2002   ...................................        452.0                 2.9                         13,742                           –                                  –
 2001   ...................................        575.7                 2.9                         19,656                           –                                  –
 2000   ...................................        909.1                 2.9                         26,026                           –                                  –
 1999   ...................................        763.8                 2.9                         23,249                           –                                  –
 1998   ...................................        759.0                 2.9                         22,815                           –                                  –
 1997   ...................................        867.7                 2.9                         26,282                           –                                  –
 1996   ...................................        920.9                 2.9                         26,707                           –                                  –
 1995   ...................................        945.3                 2.9                         27,415                           –                                  –
 1994   ...................................      1,103.1                 2.9                         31,991                           –                                  –
 1993   ...................................      1,272.3                 2.9                         36,897                           –                                  –
 1992   ...................................        902.4                 2.9                         26,170                           –                                  –
 1991   ...................................        661.8                 2.9                         19,192                           –                                  –
 1990   ...................................        890.5                 2.9                         24,937                          –                                 –
 1989   ...................................        762.7                 2.9                         21,731                          –                                 –
 1988   ...................................        669.2                 2.9                         20,014                          –                                 –
 1987   ...................................        577.2                 2.9                         16,828                          –                                 –
 1986   ...................................        451.8                 2.9                         14,009                          –                                 –
 1985   ...................................        396.5                 2.9                         12,155                          –                                 –
 1984   ...................................        425.0                 2.9                         13,144                          –                                 –
 1983   ...................................        400.5                 2.9                         12,045                          –b                              $81
 1982   ...................................        296.1                 2.9                          9,004                         5.2                           15,361
 1981   ...................................        493.1                 3.0                         14,970                         1.7                            8,179
 1980   ...................................        565.8                 3.0                         16,945                         0.0                                 13
 1979   ...................................        742.7                 3.0                         22,481                         0.0                                 18
 1978   ...................................        682.1                 6.0                         41,342                         0.5                              3,439
 1977   ...................................        389.0c                6.0                         23,822c                        0.5                              1,985c


a. In effect for the year. The rate is set annually in December.
b. A sunset provision terminated the reserve fund tax at the end of 1982.
c. This tax became effective April 1, 1977. The timber yield tax replaced the ad valorem property tax on standing timber. The reserve rate assured that the timber tax fund would be
   sufficient to meet the revenue guarantees of the participating counties.




                                                                                      A-20
                                                 TABLE 16B—TIMBER PRODUCTIONa STATISTICS, BY COUNTY, 2005
                                                      Net volumeb                                                                                    Net volumeb
                                                       (In millions    Market valuec                                                                  (In millions    Market valuec
                    County                            of board feet)   (In thousands)                            County                              of board feet)   (In thousands)
                        1                                   2                 3                                      1                                     2                3
 Amador ........................................           87.9            14,771             Plumas ..........................................          107.8            26,387
 Butte ............................................        29.9             7,662             San Mateo ....................................               5.7             3,659
 Calaveras .....................................           15.7             3,864             Santa Cruz ....................................              9.7             6,158
 Del Norte ......................................          22.6            11,186             Shasta ..........................................          170.7            43,469
 El Dorado .....................................           90.0            16,798             Sierra ............................................         27.1             6,379
 Fresno ..........................................         11.5             2,345             Siskiyou ........................................          207.7            47,567
 Glenn ...........................................          3.1               476             Sonoma ........................................              9.0             4,984
 Humboldt ....................................            390.3           193,363             Tehama ........................................             65.1            18,072
 Lassen .........................................          67.9            15,299             Trinity ............................................        81.6            21,730
 Madera .........................................           3.0               486             Tulare ...........................................          10.7             1,880
 Mariposa ......................................            5.8             1,250             Tuolumne ......................................             37.4             9,544
 Mendocino ...................................            120.8            53,914             Yuba .............................................          11.8             4,215
 Modoc ..........................................          43.1             8,480             Otherd ...........................................           6.6             2,679
 Nevada ........................................           36.4             8,808
 Placer ...........................................        46.0            11,514                Totals .......................................        1,725.0           546,937

a. Data are from harvest reports prepared by taxpayers for payment of the Timber Yield Tax and are subject to audit corrections and delinquent filing.
b. Board feet is the quantity of timber cut and scaled. Miscellaneous products including all hardwoods, Christmas trees, fuelwood, poles and pilings, and split products are generally not
   measured in net board feet.
c. Value of the timber immediately before cutting.
d. Includes timber harvested in Alameda, Alpine, Kern, Lake, Los Angeles, Merced, Mono, Monterey, Napa, Orange, Riverside, Sacramento, San Bernardino, San Diego, San Joaquin,
   San Luis Obispo, Santa Clara, Solano, and Ventura counties.




                                                                                         A-20
                                                                                           Property Taxes
                     TABLE 17A—ASSESSED VALUE OF PRIVATE RAILROAD CARS ASSESSED BY THE STATE BOARD
                       OF EQUALIZATION AND SUBJECT TO EXCLUSIVE STATE TAXATION, BY COMPANY, 2006-07
                                                                                                                                                            Assessed valuea
                                                              Name of company                                                                                (In thousands)   Amount of tax
                                                                           1                                                                                      2                3
                                               PRIVATE RAILROAD CARS
 ACE Cogeneration Company ..............................................................................................................                         $1,186          $12,983
 ADM Transportation Company ............................................................................................................                         10,415          114,039
 Ag Processing, Inc. .............................................................................................................................                1,527           16,720
 American Railcar Leasing LLC ............................................................................................................                       21,592          236,430
 Andrews Petroleum, Inc. .....................................................................................................................                    1,298           14,208
 Basell USA, Inc. ..................................................................................................................................              1,473           16,126
 BASF Corporation ...............................................................................................................................                  1,573          17,221
 Bombardier Capital Rail, Inc. ..............................................................................................................                      3,052          33,421
 BP Corporation North America, Inc. ....................................................................................................                           1,814          19,863
 Cargill, Inc. ..........................................................................................................................................          8,975          98,276
 Cargill, Inc. CGD Division ....................................................................................................................                   2,453          26,857
 Cemex, Inc. .........................................................................................................................................             4,108          44,981
 Cemex, Inc. .........................................................................................................................................            3,455           37,833
 Chevron Phillips Chemical Company, LP ............................................................................................                               3,798           41,584
 Chevron USA, Inc. ..............................................................................................................................                10,817          118,449
 Chicago Freight Car Leasing Company ..............................................................................................                               4,020           44,014
 The CIT Group/Capital Finance, Inc. ...................................................................................................                         36,985          404,984
 ConocoPhillips Company, Inc. ............................................................................................................                        2,751           30,121
 Cryo-Trans, Inc. ..................................................................................................................................              2,673           29,275
 Crystal Car Line, Inc. ..........................................................................................................................                2,500           27,376
 The Dow Chemical Company ..............................................................................................................                          6,670           73,034
 Eastman Chemical Company, Inc. ......................................................................................................                              881            9,642
 Equistar Chemicals, LP .......................................................................................................................                   3,888           42,568
 Exxon Mobil Corporation .....................................................................................................................                   13,519          148,038
 Farmers Commodities Transportation Company .................................................................................                                     1,727           18,910
 First Union Rail Corporation ................................................................................................................                    6,475           70,904
 Formosa Transrail Corporation ...........................................................................................................                        3,518           38,521
 GATX Financial Corporation ...............................................................................................................                      43,015          471,012
 GATX Rail Canada Corporation ..........................................................................................................                          1,774           19,425
 General Electric Rail Services Corporation .........................................................................................                            19,213          210,387
 Innovene, formerly BP Solvay Polyethylene North America ................................................................                                          1,481          16,217
 MHC, Inc., a wholly owned subsidiary of Conagra Foods ...................................................................                                         1,556          17,038
 MRC- Mitsui Rail Capital, LLC .............................................................................................................                       1,181          12,928
 Nova Chemicals, Ltd. ..........................................................................................................................                   2,908          31,838
 Occidental Chemical Corporation ........................................................................................................                          3,049          33,384
 Procor, Limited ....................................................................................................................................              5,886          64,453
 Proctor & Gamble Manufacturing Company ........................................................................................                                   1,616          17,693
 Railcar Associates, LP ........................................................................................................................                   2,907          31,827
 Railcar Leasing, LLC ...........................................................................................................................                  6,149          67,335
 Reagent Chemical & Research, Inc. ...................................................................................................                             1,455          15,932
 Rhodia, Inc. .........................................................................................................................................            1,554          17,015
 RRM Properties, Ltd. ..........................................................................................................................                   1,190          13,034
 Searles Valley Minerals .......................................................................................................................                 15,673          171,624
 J. R. Simplot Company .......................................................................................................................                    1,842           20,169
 Solvay Chemicals, Inc. ........................................................................................................................                    959           10,503
 Southwest Rail Industries, Inc. ............................................................................................................                     1,124           12,311
 Tate & Lyle Ingredients Americas, Inc., formerly A.E. Staley Manufacturing Company .......................                                                       1,991           21,802
 Transport Capital Rail Partners LLC ...................................................................................................                          2,665           29,179
 Transportation Equipment, Inc. ...........................................................................................................                       1,986           21,745
 Trinity Industries Leasing Company ....................................................................................................                         22,270          243,861
 TTX Company .....................................................................................................................................              216,514        2,370,825
 U. S. Borax, Inc. ..................................................................................................................................             3,913           42,852
 Union Carbide Corporation, a subsidiary of Dow Chemical Company .................................................                                                4,140           45,336
 Union Tank Car Company ...................................................................................................................                      53,084          581,270
 Westlake Polymers, LP .......................................................................................................................                    1,415           15,497
 184 other companies with an assessed value under $800,000 each ..................................................                                               23,073          252,650
  Totals for private railroad cars ...........................................................................................................                 $608,723       $6,665,517

a. 2006-07 assessed values were set at 65.64 percent of market value.




                                                                                                                   A-21
                                                                              Property Taxes
       TABLE 17B—PRIVATE RAILROAD CAR TAX ASSESSMENTS, TAX RATES, AND TAX LEVIES, 1938-40 TO 2006-07
                                                                    Average number   Assessed valuea            Average assessed          Tax rate per $100          Amount of taxc
                     Fiscal year                                        of cars       (In thousands)              value per cara           assessed valueb           (In thousands)
                             1                                            2                   3                           4                         5                        6
 2006-07    .....................................................       30,261           $608,723                      $20,116                 $1.095                    $6,666
 2005-06    .....................................................       30,267            639,448                       21,127                  1.092                     6,983
 2004-05    .....................................................       28,193            602,468                       21,370                  1.088                     6,555
 2003-04    .....................................................       26,925            607,855                       22,576                  1.079                     6,559
 2002-03    .....................................................       26,898            604,608                       22,478                  1.072                     6,484
 2001-02    .....................................................       26,300            597,797                       22,730                  1.066                     6,373
 2000-01    .....................................................       25,665            595,471                       23,202                  1.064                     6,336
 1999-00    .....................................................       27,120            631,477                       23,285                  1.065                     6,725
 1998-99    .....................................................       24,707            595,587                       24,106                  1.063                     6,331
 1997-98    .....................................................       24,268            584,153                       24,071                  1.058                     6,180
 1996-97    .....................................................       23,834            583,191                       24,469                  1.058                     6,170
 1995-96    .....................................................       22,472            489,453                       21,781                  1.055                     5,164
 1994-95    .....................................................       22,532            583,598                       25,901                  1.054                     6,151
 1993-94    .....................................................       21,206            508,150                       23,963                  1.056                     5,366
 1992-93    .....................................................       21,971            513,828                       23,387                  1.054                     5,416
 1991-92    .....................................................       22,172            492,304                       22,204                  1.056                     5,199
 1990-91    .....................................................       22,290            467,257                       20,963                  1.060                     4,953
 1989-90    .....................................................       22,190            371,014                       16,720                  1.063                     3,944
 1988-89    .....................................................       21,178            328,270                       15,501                  1.069                     3,509
 1987-88    .....................................................       19,521            410,765                       21,042                  1.074                     4,412
 1986-87    .....................................................       20,990            439,754                       20,951                  1.086                     4,776
 1985-86    .....................................................       21,159            407,506                       19,259                  1.102                     4,491
 1984-85    .....................................................       21,526            515,750                       23,959                  1.115                     5,751
 1983-84    .....................................................       22,596            554,614                       24,545                  1.119                     6,206
 1982-83    .....................................................       18,688            581,697                       31,127                  1.13                      6,573
 1981-82    .....................................................       16,142            528,235                       32,724                  1.14                      6,022
 1980-81    .....................................................       16,143            109,696                        6,795                  4.62                      5,068
 1979-80    .....................................................       14,514              90,701                        6,249                 4.70                      4,263
 1978-79    .....................................................       17,483              87,393                        4,999                 4.85                      4,239
 1977-78    .....................................................       18,388              78,154                        4,213                11.19                      8,754
 1976-77    .....................................................       18,962              78,660                        4,148                11.33                      8,915
 1975-76    .....................................................       18,003              75,652                        4,202                11.24                      8,505
 1974-75    .....................................................       18,648              71,251                        3,801                11.15                      7,946
 1973-74    .....................................................       17,111              64,101                        3,681                11.44                      7,334
 1972-73    .....................................................       15,157              50,255                        3,316                11.43                      5,701
 1971-72    .....................................................       14,977              44,196                        2,951                10.85                      4,552
 1970-71    .....................................................       15,091              41,766                        2,768                 9.93                      4,148
 1969-70    .....................................................       15,088              39,809                        2,638                 9.39                      3,739
 1968-69    .....................................................       14,756              43,421                        2,943                 8.90                      3,865
 1967-68    .....................................................       14,559              37,627                        2,584                 7.79                      2,931
 1966-67    .....................................................       13,872              32,986                        2,378                 7.51                      2,477
 1965-66    .....................................................       14,436              30,243                        2,095                 7.29                      2,205
 1964-65    .....................................................       14,534              28,855                        1,985                 6.99                      2,017
 1963-64    .....................................................       14,562              26,679                        1,832                 6.92                      1,846
 1962-63    .....................................................       15,639              26,506                        1,695                 6.82                      1,808
 1961-62    .....................................................       16,182              26,807                        1,657                 6.54                      1,753
 1960-61    .....................................................       16,055              25,894                        1,613                 6.44                      1,668
 1955-60    .....................................................       16,948              27,964d                       1,650                 5.49                      7,669
 1950-55    .....................................................       16,943              23,319d                       1,376                 4.82                      5,629
 1945-50    .....................................................       16,382              17,426d                       1,064                 3.99                      3,510
 1940-45    .....................................................       13,259              12,630d                         953                 3.63                      2,286
 1938-40    .....................................................       13,734              11,579d                         843                 3.66                        848e

a. Includes materials and supplies held, stored, or used in the state for the purpose of repairing, improving, servicing, or operating the cars. Escape assessments for prior years are not
   included in the computation of the average assessed value per car. Beginning in 1988-89, assessed values have been set at percentages ranging from 65.64 percent to 87.55
   percent of market value.
b. Based on the statewide average tax rate for the preceding year. The ratio of assessed value to taxable value was changed to 100 percent (from 25 percent) beginning with the lien
   date for 1981-82 and the tax rate was adjusted downward proportionately.
c. Includes interest, penalties, and escape assessments from prior years.
d. Average total assessed value for the period.
e. The private car tax was first imposed in 1938. Prior to 1938, private railroad cars were subject to local taxation and were assessed in the same manner as utility property.




                                                                                         A-22

				
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