Emeryville City Council
September 2, 2025

Exhibit A
A.) Assessed Valuation
1) 2025-26 Taxable Secured Assessed Valuation (AV) $7,011,503,621.00 2) Less: Estimated Delinquency 3.82% (267,504,416.83)
3) Net Taxable Secured AV $6,743,999,204.17
4) 2025-26 Taxable Unsecured AV $827,996,926.00
5) Less: Estimated Delinquency 0.45% (3,730,491.72)
6) Net Taxable Unsecured AV $824,266,434.28
7) Total Assessed Valuation (AV) $7,568,265,638.45
B.) Tax Levy Requirement
8) 2025-26 Debt Service Payments
9) 2023 GO Bonds - February 1, 2026 $1,224,916.25
10) 2023 GO Bonds - August 1, 2026 2,324,916.25
11) Total 2025-26 Debt Service Payments $3,549,832.50
12) Excess Funds on Hand Applied toward Debt Service $0.00 13) Subtotal ` $3,549,832.50
14) Total 2025-26 Annual Debt Service Requirement $3,549,832.50 C.) Tax Rate
15) $0.04366
16) $43.66
17) 2025-26 Estimated Revenue from Unsecured AV (line 6 divide by 100 times by line 15) $359,882.10 18) 2025-26 Estimated Revenue from Secured AV (line 14 minus line 17) 3,189,950.40 19) Total 2025-26 Annual Debt Service Requirement $3,549,832.50 20) $0.04730
21) 2025-26 Secured Tax Rate per $100,000 of Secured AV (line 18 divided by line 3 times 100,000) $47.30 2025-26 Unsecured Tax Rate per $100 of Unsecured AV (Prior Year's Secured Tax Rate) 2025-26 Unsecured Tax Rate per $100,000 of Unsecured AV 2025-26 Secured Tax Rate per $100 of Secured AV (line 18 divided by line 3 times 100) City of Emeryville
General Obligation (GO) Bonds, Election of 2018, Series 2023 Tax Rate Calculation Based on 2025-26 Assessed Values