Oakland City Council
May 7, 2024

THE CITY OF OAKLAND
TAX YEAR 2023/24

PROPERTY TAX NEWSLETTER
PC

TAXABLE ASSESSED VALUE
$86.0 BILLION
+6.6%

OAKLAND COUNTY
+7.1%
-2%
0%
2%
4%
6%
8%
10%
12%
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
OTHER

PRIOR YEAR TRANSFER

OF OWNERSHIP

NEW CONSTRUCTION
PROP. 13 INFLATION

ADJUSTMENT
VALUE GROWTH %

HISTORY OF VALUE CHANGES BY CAUSE

INCLUDING TOTAL ASSESSED VALUE

44.2B 48.0B 51.6B 55.5B 59.3B 63.9B 70.4B 74.6B 80.7B 86.0B The Other change category may include effects of assessment appeals, multi parcel sales, and changes to secured exemptions, personal property, or utility-owned property values

PROPERTY

HIGHLIGHTS
TOP 10 OWNERS
WITH PRIMARY USE CATEGORY, TOTAL VALUE AND % OF ALL VALUE

0.66%SSA TERMINALS LLC 1 UNSECURED $565 MILLION

0.55%BA2 300 LAKESIDE LLC 2 COMMERCIAL $468 MILLION

0.51%UPTOWN BROADWAY LLC 3 COMMERCIAL $438 MILLION

0.51%CP VI FRANKLIN LLC 4 RESIDENTIAL $435 MILLION

0.44%SOFXI WFO CENTER 21 OWNER LLC 5 COMMERCIAL $379 MILLION

0.40%FEDERAL EXPRESS CORPORATION 6 UNSECURED $341 MILLION

0.39%SFIII FOS 1111 BROADWAY HOLDING LLC 7 COMMERCIAL $334 MILLION

0.38%LMV 1640 BROADWAY HOLDINGS LP 8 RESIDENTIAL $320 MILLION

0.34%KAISER 9 COMMERCIAL $292 MILLION

0.32%NASH HOLLAND 24TH AND HARRISON INVESTORS 10 RESIDENTIAL $274 MILLION $3.85 BILLIONTOP 10 TOTAL 4.50 %
The largest secured roll increase was reported
on a developing vacant property owned by CV
OW Parcel J Owner LLC at 37 8th Avenue with
growth of $116.6 million. This is part of the
Brooklyn Development in the Brooklyn Basin of
Downtown Oakland. This is an 8-story
residential building under development. A
commercial property owned by 300 F Ogawa
Plaza LP at the same address on Frank Ogawa
Plaza reported an increase of $94.1 million
between tax years after this property was
revalued after the current owner purchased the
property in 2021. This is an office building in
Uptown Oakland. A vacant site under
development owned by 19 Bdwy Tower
Development LLC at 1920 Broadway added
improvements the same address (continued on
next page)
hdlcompanies.com/proptax | 714 879.5000 Published by

TAX YEAR 2023/24 THE CITY OF OAKLAND - PROPERTY TAX NEWSLETTER

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

ALAMEDA CONTRA COSTA MARIN NAPA SAN MATEO SANTA CLARA SOLANO SONOMA

ESTIMATED VALUE GROWTH FROM SALE TRANSFERS AS A PERCENTAGE OF TAXABLE VALUE BY COUNTY

PROPERTY HIGHLIGHTS
(continued from previous page)
reported an increase of $62 million. This is the
location of a developing mixed use site in
downtown Oakland.

Commercial property owned by 1100 Broadway
Owner LLC at the same location reported a
reduction of $112.8 million. This property was
granted an exemption of this amount this year .

CSU East Bay Oakland Center is a tenant in this
space. Cal State East Bay. This is the Key at
12th. Commercial property owned by 2401
Broadway Development Group LLC at 2417
Broadway was part of a 4-parcel sale and the
sale price has been apportioned among the
properties involved with this property receiving a
lower value than that enrolled last year. The
decline was $32 million.

REAL ESTATE TRENDS
As of June 2023, statewide home sales volume
has declined for the last 9 months, due to high
interest rates and low inventory. There were

19.7% fewer home sales in June than in June
2022; 46.5% fewer than at the peak in 2021.

The state median home price in June was
$838,260. This is 2.4% below the median a
year ago, a smaller annual decline than in
recent months. 2022 sale prices impacted
values on the 2023/24 tax rolls. Value changes
from 2023 sales through June are trending up
each month but are below 2022 levels. The
median sale price of Oakland detached
single-family homes from January through
September 2023 was $903,500, a decrease of
-$71,500 (-7.3%) from 2022's median sale
price.

CHG %

DETACHED SINGLE-FAMILY HOMES

MEDIAN SALE PRICE HISTORY

YEAR SALES MEDIAN PRICE

13.0%$455,0002014 2,952

22.0%$555,0002015 2,911

8.2%$600,5002016 2,886

8.2%$650,0002017 2,789

11.5%$725,0002018 2,734

4.3%$756,0002019 2,678

13.9%$861,0002020 2,669

10.9%$955,0002021 3,469

2.1%$975,0002022 2,652
-7.3%$903,5002023* 1,447
* Year-to-Date (through September 2023)

50.0M
100.0M
150.0M
200.0M
250.0M
300.0M
350.0M
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 VLFAA PROP. TAX REV.

OVERRIDE TAX RATE
REV.

GEN. FUND 1% SHARE
REV.

REVENUE (IN MILLIONS)

ASSESSED VALUE-BASED REVENUE HISTORY BY COMPONENT
hdlcompanies.com/proptax | 714 879.5000 Published by

OAKLAND PROPERTY TAX SUMMARY 2023-24
The CPI adjustment applied per Proposition 13 was 2% this year. The growth changes reflected in 2023 -24 occurred in the 2022 calendar year. This means that in most communities there was a noticeable decline in the number of units sold and a flattening of sale prices or at least less of a growth posted due to this element in reaction to the multiple interest rate hikes impacting mortgages and a reduction in the number of properties offered for sale in 2022. This was coming off a year in 2021 of unprecedented growth due to sales transactions and being reflected in the revenue seen in the 2022-23 FY. As we entered the 2023 calendar year, home sales have continued to trend downward and sale prices into the second quarter are down from those reported for the full year in 2022. This may translate into potentially lower DTT/RETT collections as well as a less robust additive to next year’s (2024 -25) values. The citywide growth in value in the 2023 -24 tax year was $5,300,466,689 for an increase of 6.6%. This is in comparison to the positive increase in 2022 -23 of $6.097 billion and an increase of 8.2%. The growth in 2023 -24 was about $797 million lower than last year with the major driver being residential and industrial development and unsecured assets.

Residential use values increased 7.9% a total of $4.2 billion and represented 79% of all growth experienced in the City. The annual growth in this use type was $2 billion lower this year than last year. Commercial properties posted an increase of $599 million or a year over year increase of 5.2%. Industrial properties posted gains of

9.6% for $302.3 million and was $80 million higher than last year. The decline posted in the institutional uses is related to the processing of exemptions before the roll was released by Mountain View Cemetery, College Arts and Crafts and HBO Webster Street which accounted for $45 million and most of the decrease of $54 million at the release of the tax roll. The vacant use category decline of $ 483.1 is related to properties formerly under development that were completed and have been reassigned other use codes – multifamily residential and commercial uses. There are a number of parcels that have added improvement values between tax years where the projects are not complete and the new use code has not been assigned. The la rgest of these developing sites are owned by CV OW Parcel J Owner LLC at 37 8 th Ave.(added value $116.6M), 19 Bway Tower Development LLC at 1920 Broadway (added value $62M) and Bridge Point Oakland LLC at 5441 International Blvd. (added value (52.5M). The recreational use increase was reported by HSRE MPCCA Oakland MOB LLC at 3901 Broadway. There are fewer parcels on assets valued by the SBOE – utility sites for the reduction of $6.5 million in that category.

Unsecured assets in Oakland increased by 302.4 million and were 4 times the value increase reported last year.

1.5%. The largest increases were reported by SSA Terminals LLC in the Port of Oakland with an increase of $79.3 million and California Physicians Service at 601 12th Street with an increase of $48.5 million. 5 new aircraft located at the airport collectively added $55.8 million. There were 703 owners of business property reporting for the first time this year and 1,103 owners no longer reporting for a net reduction to $44.9 million. The 10,245 owners of business property reporting in each year posted a positive change of $347.4 million for the net increase noted above.

Our analysis of previously reduced SFR values per Prop 8 shows that because of the price decreases reported last year, the assessor has processed additional homes for temporary review and monitoring per Proposition 8.

There were 1,001 homes added to the list under review reflected in the 2023-24 roll. The value outstanding is $279 million and the number of homes in this pool is 1.6% of all homes in the City. Smaller reductions have been granted to these homes under review than were processed during the Great Recession. If all the values were to be restored in a single year, the addition would not be a significant amount, and the city should not expect any recovery to enhance the revenue’s bottom line. With the adoption of Prop 19 we are seeing some base year value adjustments that mirror Prop 8 reviews. These are purchasers buying less expensive homes and transferring the base value of their existing residence to their new home.

Until we can get a listing of these new reductions from the assessor, the data in this assembly will inc lude some of these permanent reductions.

LARGEST INCREASES: 32 of the top 40 deviations were positive. • The largest secured roll increase was reported on a developing vacant property owned by CV OW Parcel J Owner LLC at 37 8th Avenue with growth of $116.6 million. This is part of the Brooklyn Development in the Brooklyn Basin of Downtown Oakland. This is an 8-story residential building under development. n

• A commercial property owned by 300 F Ogawa Plaza LP at the same address on Frank Ogawa Plaz a reported an increase of $94.1 million between tax years after this property was revalued after the current owner purchased the property in 2021. This is an office building in Uptown Oakland.

• A vacant site under development owned by 19 Bdwy Tower Development LLC at 1920 Broadway added improvements the same address reported an increase of $62 million. This is the location of a developing mixed use site in downtown Oakland.

• A vacant property underdevelopment at 5441 International Avenue owned by Bridge Point Oakland LLC added $52 million in new improvement values between tax years for the growth reported this year. This is part of the largest industrial warehouse development in the Bay Area.

• An industrial site owned by RIC San Leandro LLC at 5601 San Leandro Street added $40.6 million reflecting the addition of improvement values this year. This is the site of a warehouse formerly leased to Biscotti. This is showing as being closed at this time.

• A commercial property owned by Covia Communities at 100 Bay Place posted an increase of $32.7 million when the exemption applied before the release of the tax roll last year was not applied timely this year.

This is the location of St. Paul Towers a Covia Life Plan Community including an assisted living component operated by a non-profit organization.

• An industrial site owned by DTC 5800 Coliseum LLC at the same location on Coliseum Way increased $31.1 million. There was a redistribution of the value between land and improvement after the addition of improvement values at this location. This revaluation is in line with a sale transaction however there has not been one recorded since 2012. If the partnership makeup underwent a significant change it may have triggered a reappraisal.

• A vacant site at 260 Brooklyn Basin Way owned by 260 BB Way Development LLC reported an increase of $30.9 million between tax years. There were additional improvement values added to this developing property. These are the apartments at Caspian.

• A commercial property owned by Lake Merritt Senior Living LLC at 1850 Alice Street failed to have their exemption applied before the release of the tax roll and is therefore temporarily inflated by $30.7 million.

This property is exemption eligible and the tax bill will be canceled if issued . This is the Lake Park Retirement Senior Living.

LARGEST DECLINES
• 5 of the largest declines this year were the result of the exemptions being applied before the release to the tax roll. They included:
 PC California Baywood LP at 225 41st Street reported a decline of $35 million on this affordable housing apartment complex. These are the Baywood Apartments that were purchased in 2021.
• Mountain View Cemetery at 5000 Piedmont Avenue with a reduction of $20.7 million on this property.
• College Arts and Crafts at 5200 Broadway education use with a reduction of $13.5 million.
• Oakland Venture LP at 6311 Foothill Blvd - affordable housing with a reduction of $12.1 million.
• HBO Webster Street LLC at 1515 Webster Street an institutional property posted a declined of $11.6 million. Envision Academy of Arts and Technology. • Oak Hill PSH LP at 445 30th Street reported a reduction of $10.9 million for this affordable housing site. These are the Nova Apartments.

• Commercial property owned by 1100 Broadway Owner LLC at the same location reported a reduction of $112.8 million. This property was granted an exemption of this amount this year. CSU East Bay Oakland Center is a tenant in this space. Cal State East Bay. This is the KEY at 12th.

• Commercial property owned by 2401 Broadway Development Group LLC at 2417 Broadway was part of a 4-parcel sale and the sale price has been apportioned among the properties involved in the with this property receiving a lower value than that enrolled last year. The decline was $32 million.

Sale Price TRENDS:

With the first 6 months of sales data processed for 2023, SFRs are selling for 7.06% less than in the previous calendar year. Prices for the full calendar year 2022 increased 3.03%. The price of all SFR in 2023 is $790,000. Decreased prices are still being driven by higher interest rates and fewer properties being offered for sale. This element has contributed significantly to the growth we have seen between tax years over the past couple of years and the trends we are seeing now may result in a less positive additive to the 2024-25 forecast if an element that is typically between 2.5% and 3.5% of the growth seen between tax years is reduced to a 1-2% growth range. There are still the summer months to recover some of what has been lost in the late winter and Spring sales season, but it may not be significant enough to make a positive difference.

2023/24 PROPERTY TAX REVIEW

THE CITY OF OAKLAND
2023/24 TAXABLE VALUE: $85,960,975,584 +6.57% GROWTH FROM 2022/23: $80,660,508,895

VALUE CHANGE BY CAUSE
$80,660,508,895
% of All
Chg from
2022/23Chg. from 2022/23 Cause of Value Change
2022/23 Net Value
% of 2022/23
Net Value

0.22%$178,388,138 3.4%Parcel Adds/Drops Net Change

1.82%$1,464,375,961 27.6%Change from CPI 2.0% Growth

2.96%$2,390,063,169 45.1%Prior Year Transfer of Ownership

0.57%$461,184,967 8.7%New Construction - Non-Res.

0.38%$304,720,195 5.7%New Construction - Residential
-0.31%-$253,336,349 -4.8%Prop. 8 - Reduce/Recapture Net

0.37%$302,465,164 5.7%Unsecured Value Change

0.56%$452,605,444 8.5%Other Changes*
Total Change $5,300,466,689

6.57%
*Other Changes may include effects of assessment appeals, multi parcel sales, and changes to secured exemptions, personal property, or utility-owned property values $85,960,975,5842023/24 Net Value

6.57%
Growth
Col1 2.88-3.09

VALUE CHANGE BY COMPONENT
Chg. from 2022/23 % Chg.
in AreaArea

6.57%$5,300,466,689City Of Oakland

6.48%$3,084,459,385Oakland General Taxing Distric...

6.70%$2,216,007,304Successor Agency

7.13%$27,075,274,199Countywide
Col1 4.45-

4.86 REVENUE SUMMARY
Gen. Fund 1% Share Rev.

Oakland General Taxing District $165,352,8659040
Override Tax Rate Rev.

Oakland General Taxing District $130,623,6129040
Revenue Shifts
$67,214,478VLFAA (est.) Property Tax Revenue
-$51,726,916ERAF I & II (already shifted in above revenue) Col2 1.36-1.57

VALUE CHANGE BY USE CATEGORY
Use Category Chg. from 2022/23 % Chg. in
Category
% of All
Chg from
2022/23

87.3% 7.91%$4,627,451,196Residential

11.3% 5.25%$599,027,451Commercial

5.7% 6.19%$302,465,164Unsecured

5.7% 9.59%$302,368,604Industrial
-9.1%-21.43%-$483,115,320Vacant
-1.0%-16.80%-$54,523,350Institutional

0.3% 10.90%$13,383,198Recreational
-0.1%-24.61%-$6,590,254SBE Nonunitary
Col2 3.75-3.96
PRIOR AND CURRENT YEAR TOP 10 TAXPAYERS (NET VALUE ORDER) 2022/23 Top TaxpayersRank 2023/24 Top Taxpayers Activity Rank% Chg 1 Ssa Terminals LLC (+$150.7M) Ba2 300 Lakeside LLC
1 +36.4%
2 Ba2 300 Lakeside LLC Uptown Broadway LLC
2 +2.0%
3 Uptown Broadway LLC Cp Vi Franklin LLC
3 +2.5%
4 Cp Vi Franklin LLC Ssa Terminals LLC
4 +1.9%
5 Sofxi Wfo Center 21 Owner LLC Sofxi Wfo Center 21 Owner LLC 5 +2.0%
6 Federal Express Corporation Federal Express Corporation 6 -6.5%
7 Sfiii Fos 1111 Broadway Holding LLC Kaiser
7 +2.0%
8 Lmv 1640 Broadway Holdings LP Sfiii Fos 1111 Broadway Holding LLC 8 +2.2%
9 Kaiser Lmv 1640 Broadway Holdings LP
9 -16.0%
10 Nash Holland 24Th And Harrison Investors Nash Holland 24Th And Harrison Investors 10 -4.5%
Parcel Count Change
Increased
Decreased
Parcel(s) Activity Taxpayer Rank Change
Prior Year Transfer of Ownership
Valuation Appeal
Newly Ranked in Top 10
Ranked Above Prior Year
Ranked Below Prior Year or No Longer in Top 10
Newer Transfer of Ownership (may affect next year)
Data Source: Alameda County Assessor 2023/24 Tax Rolls; Prepared on 11/30/2023 by PC

2023/24 PROPERTY TAX REVIEW

THE CITY OF OAKLAND

NOTABLE
● The largest secured roll increase was reported on a
developing vacant property owned by CV OW Parcel J
Owner LLC at 37 8th Avenue with growth of $116.6 million.

This is part of the Brooklyn Development in the Brooklyn Basin of Downtown Oakland. This is an 8-story residential building under development.
● A commercial property owned by 300 F Ogawa Plaza LP at the same address on Frank Ogawa Plaza reported an
increase of $94.1 million between tax years after this
property was revalued after the current owner purchased the property in 2021. This is an office building in Uptown Oakland.
● Commercial property owned by 1100 Broadway Owner LLC
at the same location reported a reduction of $112.8 million.

This property was granted an exemption of this amount this year. CSU East Bay Oakland Center is a tenant in this
space. Cal State East Bay. This is the Key at 12th.

Col3 4.38-4.59

DETACHED SINGLE-FAMILY HOME - LAST SOLD
No Reassessable Transfer Since New Construction 15.0%
Pre-1980 3.0%
1980s 6.8%
1990s 14.2%
2000s 19.3%
2010s 27.0%
2020s 14.6%
Insufficient Data 0.1%

DETACHED SINGLE-FAMILY HOME SALES MONTHLY
50 100
150
200
250
300
350
Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec. 2021
2022
2023*
COUNT
$700,000
$750,000
$800,000
$850,000
$900,000
$950,000
$1,000,000
$1,050,000
$1,100,000
$1,150,000
Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sep. Oct. Nov. Dec.

MEDIAN PRICE
* YEAR-TO-DATE
Data Source: Alameda County Assessor 2023/24 Tax Rolls; Prepared on 11/30/2023 by PC

PROP 8 POTENTIAL RECAPTURE HISTORY

THE CITY OF OAKLAND
Single Family Residential Parcels
Prop 8
Parcel
Count
Potential
Recapture
Roll
Year
% of
All Parcels
Real Value of
Prop 8 Parcels
Inflation
Adjusted Peak
Taxable Values
Prop 8 Parcels that
have Recaptured
Value
Increase in Real
AV Due to
Recaptures
Prop 8 Parcels
that have fully
Recaptured
Increase in Real
AV Due to full
Recaptures
2010 19,286 7,466,895,784 10,340,351,678 2,873,455,894 24.6% 3,250 69,536,063 303 9,331,691 2011 18,373 7,023,601,283 9,861,077,950 2,837,476,667 23.4% 2,470 43,037,678 165 14,250,564 2012 17,723 6,600,271,540 9,589,774,606 2,989,503,066 22.5% 11,945 367,624,158 940 41,651,374 2013 16,033 6,246,112,529 8,883,159,465 2,637,046,936 20.5% 14,646 1,083,215,929 4,506 345,510,509 2014 10,789 4,770,450,626 6,217,663,805 1,447,213,179 13.8% 9,751 706,656,947 3,779 302,401,276 2015 6,459 3,156,677,940 3,918,532,844 761,854,904 8.2% 6,010 393,515,287 2,837 214,293,317 2016 3,440 1,755,323,529 2,176,882,996 421,559,467 4.4% 3,015 193,870,872 1,220 88,172,848 2017 2,010 1,156,520,421 1,394,159,595 237,639,174 2.6% 1,839 119,145,190 857 62,107,616 2018 1,091 688,592,679 835,411,039 146,818,360 1.4% 958 61,982,884 460 35,480,907 2019 631 404,660,819 521,030,844 116,370,025 0.8% 513 24,898,437 170 12,847,874 2020 498 320,877,661 421,104,051 100,226,390 0.6% 409 20,381,026 134 9,464,611 2021 395 249,931,208 334,856,456 84,925,248 0.5% 326 24,411,944 183 17,609,844 2022 279 193,855,225 294,932,567 101,077,342 0.4% 42 6,438,967 15 4,728,745 2023 1,258 997,730,744 1,236,626,916 238,896,172 1.6% $0
$400,000,000
$800,000,000
$1,200,000,000
$1,600,000,000
$2,000,000,000
$2,400,000,000
$2,800,000,000
$3,200,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Recapture Potential
Recaptured Value
Fully Recaptured
Prop 8 History
0 5,000,000,000
10,000,000,000
15,000,000,000
20,000,000,000
25,000,000,000
30,000,000,000
35,000,000,000
40,000,000,000
45,000,000,000
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Potential Recapture
Net AV
Totals for Single Family Residential Parcels
The report identifies parcels that were granted a value reduction and possess value recapture potential per Proposition 8. The reductions were based on market conditions at the time of assessor review. This calculation is derived from historical transfers of ownership, Assessor applied Proposition 8 reductions and trends in the marketplace relative to median and average home sales and is an estimate of the impact of current adjustments to the assessment roll as of the 2020-21 lien date.

The Inflation Adjusted Peak Value is defined as a parcel ’s highest value after its most recent sale. If a parcel is assessed for a lower value after its most recent sale, then the sales price becomes the peak value. Peak values are inflated annually according to Proposition 13. Prop 8 Parcels that have recaptured value include both parcels that have been fully recaptured as well as parcels that have only recaptured a portion of the Inflation Adjusted Peak Values. Proposition 8 potential value recapture is shown in the Potential Recapture Column and assumes no future sales transactions. Sale of Proposition 8 parcels resets base value and removes the parcel from the Proposition 8 list.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone V3.0 Prepared On 9/6/2023 By PC Data Source: Alameda County Assessor Combined Tax Rolls; Sales Through 6/30/2023

2023-2024 PROPERTY DATA

THE CITY OF OAKLAND

PRELIMINARY PROPERTY TAX REPORTS
Revenue Management for Local Government

THE CITY OF OAKLAND
2023/24 PROPERTY TAX
Contents
1Section 1: Entire City
1Assessed Values
2Roll Summary
3Agency Value Change Summary
4City Growth Comparison
5Net Taxable Secured Value Changes
6Secured Value Change History Listing
12Year to Year Comparison of Transfers
13Transfer of Ownership
14Sales Value History
15County Sales Comparison by City
16Use Category Summary
17Growth by Use Category
18Property Tax Dollar Breakdown
19Weighted Average Shares
21One Percent Weighted Tax Share
22Property Tax Revenue Summary
23Revenue History
24Nonresidential New Construction
28Top Ten Property Taxpayers
29Top 25 Property Taxpayers - Secured
30Top 25 Property Taxpayers - Unsecured
31SBE Assessed Nonunitary Utilities
33Parcel Change Listing
43Section 2: Oakland General Taxing District
43Assessed Values
44Roll Summary
45Net Taxable Secured Value Changes
46Secured Value Change History Listing
53Use Category Summary
54Growth by Use Category
55Top Ten Property Taxpayers
56Top 25 Property Taxpayers - Secured
57Top 25 Property Taxpayers - Unsecured
58Pending Appeals Impact Projections
59Top Owner Pending Appeals
61Section 3: Successor Agency
61Assessed Values
62Roll Summary
63Net Taxable Secured Value Changes
64Use Category Summary
65Growth by Use Category
66Base Year Value Summary
67Weighted Average Shares
68Top Ten Property Taxpayers
69Appeals History
71Available Documents by Party
Section 4: Resources
Tax Increment Projections
Median SFR Sales Price Increase
Proposition 13 Inflation Adjustments
Recapturing Proposition 8 Reductions
Description of Property Tax Reports
Secured
Nonunitary
Unsecured
2019/20 TO 2023/24 ASSESSED VALUES

THE CITY OF OAKLAND
- 2019/20 - 2020/21 - 2021/22 - 2022/23 - 2023/24
$32,000,000,000 $64,000,000,000 City County
Percent Change
$16,000,000,000 $48,000,000,000$0
Land

$20,262,810,957 I
$21,661,691,162 5.7% 6.9% I
$22,821,446,769 4.6% 5.4% I
$24,346,810,060 7.1% 6.7% I
$25,795,583,499 6.2% 6.0% I
Improvements

$45,554,214,498 I
$50,552,541,852 7.3% 11.0% I
$53,963,397,292 5.0% 6.7% I
$58,570,449,770 8.0% 8.5% I
$62,890,297,811 7.3% 7.4% I
Personal Property

$3,097,220,921 I
$3,076,029,371 3.3%-0.7% I
$2,903,513,993 -2.5%-5.6% I
$2,869,249,177 9.3%-1.2% I
$2,885,707,051 17.6% 0.6% I
Exemptions

$4,968,561,954 I
$4,850,530,339 3.2%-2.4% I
$5,125,348,919 3.4% 5.7% I
$5,126,000,112 0.3% 0.0% I
$5,610,612,777 12.4% 9.5% I
CountyCity$92,000,000,000$46,000,000,000 $69,000,000,000$23,000,000,000 Gross Assessed

$68,914,246,376 I
$75,290,262,385 6.6% 9.3% I
$79,688,358,054 4.6% 5.8% I
$85,786,509,007 7.8% 7.7% I
$91,571,588,361 7.3% 6.7% I
Net Taxable Value

$63,945,684,422 I
$70,439,732,046 6.8% 10.2% I
$74,563,009,135 4.7% 5.9% I
$80,660,508,895 8.1% 8.2% I
$85,960,975,584 7.1% 6.6% I
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2019/20 To 2023/24 Combined Tax Rolls

2023/24 ROLL SUMMARY

THE CITY OF OAKLAND
Taxable Property Values
Secured Nonunitary Utilities Unsecured
24,961,291,920
60,080,076,639
392,639,223
220,913,670
Aircraft
Fixtures
Personal Property
Improvements
Land
TRAs
Parcels
Values
$85,654,921,452Total Value
0 $5,347,512,080
0 $20,193,415
0 548,961,414
0 1,944,104,802
2,584,759,952
818,647,326
32 10,948
1,612
4,547,550
15,644,253
8 50 109,627
32 Total Net Value $80,750,117,793
Total Exemptions* $4,904,803,659
Homeowners* 367,402,000
Aircraft
Fixtures 59,176,621
Personal Property 104,275,743
Real Estate 4,741,351,295
Exemptions
0 $705,610,738
$4,641,901,342
0 0
$0
0 $20,193,415
142,800
198,380
0 139,632,749
565,977,989
0 0
Combined Values Total
Total Values $91,022,626,947
Net Total Values
Total Exemptions
$85,412,212,550
$5,610,414,397
Net Aircraft Values $548,763,034
* Note: Homeowner Exemptions are not included in Total Exemptions Totals do not Include Aircraft Values or Exemptions
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 AGENCY VALUE CHANGE SUMMARY

THE CITY OF OAKLAND
Net Value Totals by Agency
Value
Change
Percent
Change
2023/24
Net Value
2022/23
Net ValueCity/Agency Name Percent
of Total

OAKLAND
47,603,094,398 50,687,553,783 3,084,459,385 6.5%Oakland General Fund 59.0% 1,603,195,558 1,778,896,923 175,701,365 11.0%Army Base Redevelopment Project 2.1% 2,617,685,795 2,725,167,483 107,481,688 4.1%Broadway/MacArthur/San Pablo RDA 3.2% 6,134,684,507 6,701,903,771 567,219,264 9.2%Central City East 7.8% 20,589,325 20,762,680 173,355 0.8%Central Dist. 82 Annex 0.0% 95,269,326 94,497,127 -772,199 -0.8%Central District 2002 West Annex 0.1% 12,701,411,756 13,287,659,615 586,247,859 4.6%Central District Redevelopment Project Area 15.5% 786,090,719 827,864,799 41,774,080 5.3%Coliseum 1998 Annex 1.0% 5,744,525,007 6,295,768,980 551,243,973 9.6%Coliseum Redevelopment Project Area 7.3% 89,593,564 86,145,501 -3,448,063 -3.8%Oak Knoll 0.1%
3,264,368,940 3,454,754,922 190,385,982 5.8%West Oakland Redevelopment Project 4.0% 80,660,508,895 85,960,975,584 5,300,466,689Totals: 6.6%100.0% This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 and 2023/24 Secured and Unsecured Tax Rolls; SBE Utility Ro

2022/23 To 2023/24 Net Taxable Assessed Value Change

CITY GROWTH COMPARISON

ALAMEDA COUNTY
2023/24 Net Value % ChangeValue ChangeCity

8.649% 1,540,006,067Alameda 19,345,671,278

6.052% 207,755,458Albany 3,640,855,365

7.300% 1,892,803,998Berkeley 27,822,050,334

5.663% 1,200,274,996Dublin 22,396,958,212

6.758% 486,681,306Emeryville 7,688,344,520

8.248% 5,471,504,630Fremont 71,809,279,986

7.160% 2,016,462,037Hayward 30,178,639,265

6.371% 1,522,936,484Livermore 25,426,583,955

10.677% 1,398,988,232Newark 14,501,835,548

6.571% 5,300,466,689Oakland 85,960,975,584

6.185% 343,357,684Piedmont 5,895,123,179

5.747% 1,665,933,046Pleasanton 30,652,892,215

7.371% 1,209,454,535San Leandro 17,618,827,869

6.649% 841,627,751Union City 13,498,675,979

7.1%City Average % Change: City Median % Change: 6.7%
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 TOP 40 NET TAXABLE SECURED VALUE CHANGES

THE CITY OF OAKLAND
Current Net
Taxable Value
Net Taxable
Value ChangeUse Category Owner Situs Value Change from Prior YearParcel $141,166,54837 8Th AveCv Ow Parcel J Owner LlcVacant +477%018 -0465-018-00 +$116,689,512 $122,400,000300 Frank H Ogawa Plz300 F Ogawa Plaza LpCommercial +333%008 -0619-004-01 +$94,163,807 $90,407,4091920 Broadway19 Bway Tower Development LlcVacant +219%008 -0638-007-12 +$62,066,811 $91,589,5285441 International BlvdBridge Point Oakland LlcVacant +135%041 -3848-001-00 +$52,587,985 $58,116,0005601 San Leandro StRic San Leandro LlcIndustrial +232%041 -3848-014-04 +$40,617,920 $32,778,693100 Bay PlCovia CommunitiesCommercial +9,999%010 -0769-013-01 +$32,778,693 $64,867,4955800 Coliseum WayDct 5800 Coliseum LlcIndustrial +92%034 -2342-005-05 +$31,107,691 $53,405,905260 Brooklyn Basin Way260 Bb Way Development LlcVacant +137%018 -0465-002-30 +$30,900,115 $30,704,3361850 Alice StLake Merritt Senior Living LlcCommercial +9,999%008 -0627-038-03 +$30,704,336 $43,906,030370 Hawthorne AveSutter Bay HospitalsCommercial +232%009 -0746-039-00 +$30,672,683 $50,000,0007700 Edgewater DrBchpi Edgewater Llc And Edgewater Adobe Llc Et AlCommercial +116%042 -4435-001-11 +$26,838,073 $36,228,860412 Madison St412 Madison LlcVacant +272%001 -0163-014-00 +$26,494,678 $132,852,487219 9Th AveZarsion Essex LlcResidential +25%018 -0465-014-00 +$26,385,909 $28,940,379230 W Macarthur BlvdDpre Bayrock I LlcVacant +351%012 -0986-053-00 +$22,528,235 $55,500,8901130 E 3Rd StVa7 Merritt LlcResidential +52%019 -0029-015-02 +$18,907,339 $42,904,8622417 Broadway2401 Broadway Development Group LlcResidential +75%008 -0751-005-00 +$18,456,841 $31,384,0005733 San Leandro StRic San Leandro LlcIndustrial +125%041 -3848-013-03 +$17,445,530 $41,068,5305625 International BlvdServices Manufacturing IncIndustrial +68%041 -3848-021-00 +$16,608,441 $18,869,053184 13Th St184 13Th Street Associates LlcResidential +619%002 -0079-006-00 +$16,244,904 $91,956,7011940 Webster StLake Merritt Apartments LlcResidential +19%008 -0636-019-01 +$14,958,838 $14,777,0543649 Dimond AveBeth Asher LpResidential +9,999%029A-1301-003-03 +$14,777,054 $22,695,000529 17Th StRfa Rotunda Garage LpCommercial +172%008 -0620-009-07 +$14,340,674 $28,731,43510 Hegenberger CtHegenberger Storage LlcIndustrial +89%044 -5078-004-03 +$13,563,355 $14,849,1364356 Coliseum WayOakland Coliseum Storage LlcVacant +891%034 -2290-004-01 +$13,349,981 $39,780,00010700 Macarthur BlvdJmdb Holdings And Amalfi Heights LlcCommercial +49%047 -5589-003-00 +$13,171,031 $13,917,205378 Van Buren AveFic Van Buren Llc And 378 Van Buren R LlcResidential +377%010 -0782-012-01 +$11,001,064 $438,146,1001942 Telegraph AveUptown Broadway LlcCommercial +3%008 -0639-001-00 +$10,766,100 $43,718,498988 BroadwayCity Oakland LlcCommercial +32%002 -0096-003-00 +$10,672,658 $13,826,6293901 BroadwayHsre Mpcca Oakland Mob LlcRecreational +290%012 -0982-004-03 +$10,279,678 $13,260,0002720 Broadway2740K Broadway LlcCommercial +342%009 -0685-019-01 +$10,262,604 $11,053,09355 Macarthur BlvdPiedmont Homes LpCommercial +1,067%010 -0813-008-00 +$10,105,880 $264,813,252601 12Th St601 City Center LlcCommercial +4%002 -0027-007-00 +$9,926,440 $0445 30Th StOak Hill Psh LpResidential -100%009 -0699-023-01 -$10,927,925 $01515 Webster St 1Hbo Webster Street LlcInstitutional -100%008 -0624-046-00 -$11,667,987 $06311 Foothill BlvdOakland Venture LpResidential -100%038 -3196-001-02 -$12,110,294 $05200 BroadwayCollege Arts And CraftsInstitutional -100%014 -1243-001-01 -$13,554,490 $05000 Piedmont AveMountain View CemeteryInstitutional -100%048A-7002-603-02 -$20,777,545 $26,257,4042417 Broadway2401 Broadway Development Group LlcCommercial -55%008 -0751-006-00 -$32,030,150 $470,725225 41St StPc California Baywood LpResidential -99%012 -0996-009-01 -$35,033,548 $144,209,1791100 Broadway1100 Broadway Owner LlcCommercial -44%002 -0051-017-00 -$112,848,216 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND
Owner
Net Total
Assessed
018 -0465-018-00 37 8Th Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2018 Zarsion Ohp I Llc 0 0 1,645,655 0 0 1,645,655
2019 Cv Ow Parcel J Owner Llc 0 0 1,678,568 0 0 1,678,568 2020 Cv Ow Parcel J Owner Llc 0 0 1,712,127 0 0 1,712,127 23,751,500F 2021 Cv Ow Parcel J Owner Llc 0 0 23,997,262 0 0 23,997,262 2022 Cv Ow Parcel J Owner Llc 0 0 24,477,036 0 0 24,477,036 2023 Cv Ow Parcel J Owner Llc 0 0 141,166,548 0 116,200,000 24,966,548 Owner
Net Total
Assessed
002 -0051-017-00 1100 Broadway
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2019 1100 Broadway Owner Llc 0 0 19,608,800 0 9,933,080 9,675,720 2020 1100 Broadway Owner Llc 0 0 52,564,475 0 42,695,241 9,869,234 2021 1100 Broadway Owner Llc 0 0 109,745,836 0 99,774,438 9,971,398 2022 1100 Broadway Owner Llc 0 0 257,057,395 0 246,886,601 10,170,794 2023 1100 Broadway Owner Llc 0 0 144,209,179 117,989,328 251,824,333 10,374,174 Pending Owner
Net Total
Assessed
008 -0619-004-01 300 Frank H Ogawa Plz
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Rotunda Partners Ii Llc 14,918 0 24,248,430 0 23,230,496 1,003,016 2015 Rotunda Partners Ii Llc 13,588 0 24,694,772 0 23,658,128 1,023,056 2016 Rotunda Partners Ii Llc 219,272 0 24,484,547 620,084 23,846,703 1,038,656 2017 Rotunda Partners Ii Llc 7,827 0 24,904,517 630,720 24,467,986 1,059,424 2018 Rotunda Partners Ii Llc 7,463 0 25,388,975 642,989 24,943,893 1,080,608 2019 Rotunda Partners Ii Llc 6,959 0 25,880,402 655,435 25,426,662 1,102,216 2020 Rotunda Partners Ii Llc 8,531 0 27,466,927 0 26,334,140 1,124,256 2021 300 F Ogawa Plaza Lp 7,481 0 27,700,226 0 26,556,849 1,135,896 2022 300 F Ogawa Plaza Lp 7,215 0 28,236,193 0 27,070,370 1,158,608 26,202,500F 2023 300 F Ogawa Plaza Lp 0 0 122,400,000 0 102,000,000 20,400,000 Pending Owner
Net Total
Assessed
008 -0638-007-12 1920 Broadway
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2022 19 Bway Tower Development Llc 0 0 28,340,598 0 0 28,340,598 2023 19 Bway Tower Development Llc 0 0 90,407,409 0 61,500,000 28,907,409 Owner
Net Total
Assessed
041 -3848-001-00 5441 International Blvd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 General Electric Company 0 0 4,236,678 0 2,168,659 2,068,019 2015 General Electric Company 0 0 4,321,323 0 2,211,987 2,109,336 2016 General Electric Company 0 0 4,387,221 0 2,245,719 2,141,502 2017 General Electric Company 0 0 4,474,959 0 2,290,630 2,184,329 2018 General Electric Company 0 0 4,564,455 0 2,336,441 2,228,014 2019 Bridge Point Oakland Llc 0 0 4,655,729 0 2,383,162 2,272,567 37,845,000F 2020 Bridge Point Oakland Llc 0 0 37,845,000 0 545,000 37,300,000 2021 Bridge Point Oakland Llc 0 0 38,237,074 0 550,646 37,686,428 2022 Bridge Point Oakland Llc 0 0 39,001,543 0 561,655 38,439,888 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND
Owner
Net Total
Assessed
041 -3848-001-00 5441 International Blvd (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2023 Bridge Point Oakland Llc 0 0 91,589,528 0 52,380,887 39,208,641 Owner
Net Total
Assessed
041 -3848-014-04 5601 San Leandro St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Continental Can Building Llc Etal 0 0 10,152,366 0 5,416,381 4,735,985 2015 Continental Can Building Llc Etal 0 0 10,355,131 0 5,524,558 4,830,573 2016 5601 Sloca Llc 0 0 10,512,986 0 5,608,775 4,904,211 11,250,000F 2017 5601 Sloca Llc 0 0 16,000,000 0 7,900,000 8,100,000 2018 5601 Sloca Llc 0 0 16,320,000 0 8,058,000 8,262,000 2019 5601 Sloca Llc 0 0 16,646,400 0 8,219,160 8,427,240 2020 5601 Sloca Llc 0 0 16,979,200 0 8,383,480 8,595,720 2021 5601 Sloca Llc 0 0 17,155,040 0 8,470,301 8,684,739 2022 5601 Sloca Llc 0 0 17,498,080 0 8,639,677 8,858,403 2023 Ric San Leandro Llc 0 0 58,116,000 0 47,069,000 11,047,000 Owner
Net Total
Assessed
012 -0996-009-01 225 41St St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Baywood Affordable L P 27,303 0 61,226 6,061,352 4,934,326 1,160,949 2015 Baywood Affordable L P 39,902 0 81,341 6,175,606 5,032,903 1,184,142 2016 Baywood Affordable Lp 47,171 0 82,668 6,276,358 5,109,654 1,202,201 2017 Baywood Affordable Lp 46,497 0 84,300 6,400,289 5,211,847 1,226,245 2018 Baywood Affordable Lp 47,526 0 0 6,614,377 5,316,082 1,250,769 2019 Baywood Affordable Lp 61,705 0 0 6,759,891 5,422,402 1,275,784 2020 Baywood Affordable Lp 67,734 0 0 6,899,884 5,530,850 1,301,300 2021 Pc California Baywood Lp 66,639 0 0 6,969,527 5,588,115 1,314,773 35,500,000F 2022 Pc California Baywood Lp 42,773 0 35,504,273 0 27,761,500 7,700,000 2023 Pc California Baywood Lp 38,885 0 470,725 35,738,890 28,316,730 7,854,000 Owner
Net Total
Assessed
010 -0769-013-01 100 Bay Pl
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Episcopal Senior Communities 2,924,625 0 0 28,422,970 24,338,481 1,159,864 2015 Episcopal Senior Communities 0 0 23,062,626 0 21,879,589 1,183,037 2016 Episcopal Senior Communities 3,266,180 0 26,680,490 0 22,213,232 1,201,078 2017 Episcopal Senior Communities 2,984,633 0 0 26,867,173 22,657,443 1,225,097 2018 Covia Communities 3,053,260 0 0 27,413,413 23,110,555 1,249,598 2019 Covia Communities 3,230,802 0 0 28,078,078 23,572,690 1,274,586 2020 Covia Communities 7,390,390 0 0 32,734,517 24,044,054 1,300,073 2021 Covia Communities 3,326,785 0 0 30,032,759 25,392,435 1,313,539 2022 Covia Communities 3,644,375 0 0 29,913,793 24,929,609 1,339,809 2023 Covia Communities 5,617,488 0 32,778,693 0 25,794,605 1,366,600 Owner
Net Total
Assessed
008 -0751-006-00 2417 Broadway
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2022 2401 Broadway Development Group Llc 0 0 58,287,554 0 53,316,737 4,970,817 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND
Owner
Net Total
Assessed
008 -0751-006-00 2417 Broadway (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2023 2401 Broadway Development Group Llc 0 0 26,257,404 0 21,187,171 5,070,233 Owner
Net Total
Assessed
034 -2342-005-05 5800 Coliseum Way
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Dct 5800 Coliseum Llc 0 0 29,226,086 0 22,696,576 6,529,510 2015 Dct 5800 Coliseum Llc 0 0 29,810,003 0 23,150,038 6,659,965 2016 Dct 5800 Coliseum Llc 0 0 30,264,451 0 23,502,956 6,761,495 2017 Dct 5800 Coliseum Llc 0 0 30,869,606 0 23,972,911 6,896,695 2018 Dct 5800 Coliseum Llc 0 0 31,486,981 0 24,452,356 7,034,625 2019 Dct 5800 Coliseum Llc 0 0 32,116,575 0 24,941,290 7,175,285 2020 Dct 5800 Coliseum Llc 0 0 32,758,680 0 25,439,940 7,318,740 2021 Dct 5800 Coliseum Llc 0 0 33,097,916 0 25,703,386 7,394,530 2022 Dct 5800 Coliseum Llc 0 0 33,759,804 0 26,217,399 7,542,405 2023 Dct 5800 Coliseum Llc 0 0 64,867,495 0 44,495,885 20,371,610 Owner
Net Total
Assessed
018 -0465-002-30 260 Brooklyn Basin Way
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Zarsion-Ohp I Llc 0 0 0 0 0 0
2017 Zarsion-Ohp I Llc 0 0 0 0 0 0 16,625,000F
2018 Zarsion Ohp I Llc 0 0 16,957,500 0 0 16,957,500
2019 Zarsion Ohp I Llc 0 0 17,296,650 0 0 17,296,650
2020 260 Bb Way Development Llc 0 0 17,642,450 0 0 17,642,450 22,065,000F 2021 260 Bb Way Development Llc 0 0 22,064,500 0 0 22,064,500 2022 260 Bb Way Development Llc 0 0 22,505,790 0 0 22,505,790 2023 260 Bb Way Development Llc 0 0 53,405,905 0 30,450,000 22,955,905 Owner
Net Total
Assessed
008 -0627-038-03 1850 Alice St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 California Nevada Methodist Homes 820,066 0 0 17,253,707 14,529,506 1,904,135 2015 California Nevada Methodist Homes 808,519 0 0 17,569,866 14,819,169 1,942,178 2016 California Nevada Methodist Homes 738,661 0 0 17,757,108 15,046,651 1,971,796 2017 California Nevada Methodist Homes 888,941 0 0 18,246,192 15,346,023 2,011,228 2018 California Nevada Methodist Homes 1,591,150 0 0 19,300,937 15,658,335 2,051,452 2019 California Nevada Methodist Homes 1,629,448 0 0 19,687,851 15,965,929 2,092,474 2020 California Nevada Methodist Homes 1,607,840 0 0 20,027,338 16,285,182 2,134,316 2021 California Nevada Methodist Homes 1,517,276 0 0 20,127,553 16,453,855 2,156,422 2022 California Nevada Methodist Homes 1,548,695 0 0 20,540,954 16,792,710 2,199,549 2023 Lake Merritt Senior Living Llc 1,703,564 0 30,704,336 0 23,200,772 5,800,000 Owner
Net Total
Assessed
009 -0746-039-00 370 Hawthorne Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Sutter East Bay Hospitals 37,188,908 0 2,341,833 183,517,921 140,149,872 8,520,974 2015 Sutter East Bay Hospitals 36,543,851 0 5,651,916 182,745,278 143,162,137 8,691,206 2016 Sutter East Bay Hospitals 41,725,088 0 8,927,526 437,448,750 395,827,506 8,823,682 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND
Owner
Net Total
Assessed
009 -0746-039-00 370 Hawthorne Ave (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2017 Sutter East Bay Hospitals 31,300,029 0 21,781,858 413,855,292 395,336,970 9,000,151 2018 Sutter Bay Hospitals 32,586,892 0 14,153,630 438,038,994 410,425,620 9,180,112 2019 Sutter East Bay Hospitals 0 0 10,945,679 338,756,515 340,338,544 9,363,650 2020 Sutter East Bay Hospitals 0 0 13,732,707 342,960,973 347,142,834 9,550,846 2021 Sutter East Bay Hospitals 0 0 12,973,941 347,413,298 350,737,514 9,649,725 2022 Sutter Bay Hospitals 0 0 13,233,347 354,359,623 357,750,310 9,842,660 2023 Sutter Bay Hospitals 0 0 43,906,030 331,038,712 364,905,239 10,039,503 Owner
Net Total
Assessed
042 -4435-001-11 7700 Edgewater Dr
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Edgewater Park Plaza Llc 0 0 11,301,074 0 6,215,088 5,085,986 2015 Edgewater Park Plaza Llc 0 0 11,526,862 0 6,339,262 5,187,600 2016 Edgewater Park Plaza Llc 0 0 11,741,187 0 6,474,503 5,266,684 2017 Edgewater Park Plaza Llc 0 0 11,975,958 0 6,603,964 5,371,994 2018 Mksi Investors Llc 0 0 12,215,471 0 6,736,040 5,479,431 2019 Edgewater Park Plaza Llc And Mksi Investors Llc Et Al 0 0 12,459,724 0 6,870,729 5,588,995 5,733,000F 2020 Edgewater Park Plaza Llc And Mksi Investors Llc Et Al 0 0 22,475,103 0 12,370,608 10,104,495 2021 Edgewater Park Plaza Llc And Mksi Investors Llc Et Al 0 0 22,707,804 0 12,498,690 10,209,114 2022 Edgewater Park Plaza Llc And Mksi Investors Llc Et Al 0 0 23,161,927 0 12,748,646 10,413,281 35,701,000F 2023 Bchpi Edgewater Llc And Edgewater Adobe Llc Et Al 0 0 50,000,000 0 30,000,000 20,000,000 Owner
Net Total
Assessed
001 -0163-014-00 412 Madison St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Green Valley Corporation And 412 Madison Llc 0 0 9,295,716 0 0 9,295,716 2022 412 Madison Llc 0 0 9,734,182 0 0 9,734,182 Pending 2023 412 Madison Llc 0 0 36,228,860 0 26,300,000 9,928,860 Owner
Net Total
Assessed
018 -0465-014-00 219 9Th Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Zarsion Bbc Llc 0 0 1,918,957 0 0 1,918,957
2017 Zarsion Bbc Llc 0 0 1,957,327 0 0 1,957,327 10,850,000F 2018 Zarsion Essex Llc 0 0 11,067,000 0 0 11,067,000
2019 Zarsion Essex Llc 0 0 39,288,340 0 28,000,000 11,288,340 4,040,000F 2020 Zarsion Essex Llc 0 0 15,978,300 0 0 15,978,300 Pending 2021 Zarsion Essex Llc 0 0 16,143,722 0 0 16,143,722
2022 Zarsion Essex Llc 0 0 106,466,578 0 90,000,000 16,466,578 Pending 2023 Zarsion Essex Llc 1,256,631 0 132,852,487 0 114,800,000 16,795,856 Owner
Net Total
Assessed
012 -0986-053-00 230 W Macarthur Blvd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Dpre Bayrock I Llc 0 0 6,286,459 0 0 6,286,459
2022 Dpre Bayrock I Llc 0 0 6,412,144 0 0 6,412,144
2023 Dpre Bayrock I Llc 0 0 28,940,379 0 22,400,000 6,540,379 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND
Owner
Net Total
Assessed
048A-7002-603-02 5000 Piedmont Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Mountain View Cemetery 283,145 0 0 17,820,050 11,124,556 6,412,349 2015 Mountain View Cemetery 473,114 0 0 18,360,909 11,347,333 6,540,462 2016 Mountain View Cemetery 442,083 0 0 18,601,709 11,519,457 6,640,169 2017 Mountain View Cemetery 413,786 0 0 19,032,021 11,768,655 6,849,580 2018 Mountain View Cemetery 355,345 0 0 19,342,378 12,000,473 6,986,560 2019 Mountain View Cemetery 357,035 0 0 19,706,798 12,223,481 7,126,282 2020 Mountain View Cemetery 288,823 0 20,022,036 0 12,464,422 7,268,791 2021 Mountain View Cemetery 378,447 0 0 20,288,700 12,566,162 7,344,091 2022 Mountain View Cemetery 420,867 0 20,777,545 0 12,865,717 7,490,961 2023 Mountain View Cemetery 434,020 0 0 21,199,664 13,124,890 7,640,754 Owner
Net Total
Assessed
019 -0029-015-02 1130 E 3Rd St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Kw Lake Merritt Llc 284,246 0 31,287,364 0 23,217,933 7,785,185 2015 Kw Lake Merritt Llc 370,795 0 31,993,332 0 23,681,810 7,940,727 2016 Kw Lake Merritt Llc 359,802 0 32,464,419 0 24,042,835 8,061,782 2017 Kw Lake Merritt Llc 326,356 0 33,072,924 0 24,523,586 8,222,982 2018 Kw Lake Merritt Llc 328,373 0 33,729,854 0 25,014,044 8,387,437 2019 Kw Lake Merritt Llc 349,680 0 34,419,036 0 25,514,209 8,555,147 2020 Kw Lake Merritt Llc 384,648 0 35,135,151 0 26,024,313 8,726,190 2021 Kw Lake Merritt Llc 609,247 0 35,719,613 0 26,293,811 8,816,555 2022 Kw Lake Merritt Llc 781,053 0 36,593,551 0 26,819,631 8,992,867 55,500,000F 2023 Va7 Merritt Llc 801,890 0 55,500,890 0 38,049,000 16,650,000 Owner
Net Total
Assessed
008 -0751-005-00 2417 Broadway
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2022 2401 Broadway Development Group Llc 0 0 24,448,021 0 22,618,002 1,830,019 2023 2401 Broadway Development Group Llc 10,409,680 0 42,904,862 0 30,628,562 1,866,620 Owner
Net Total
Assessed
041 -3848-013-03 5733 San Leandro St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 5733 San Leandro Lp 0 0 2,402,635 0 1,118,468 1,284,167 2015 5733 San Leandro Lp 0 0 2,450,629 0 1,140,810 1,309,819 2016 5733 San Leandro Lp 0 0 2,487,996 0 1,158,205 1,329,791 2017 Oakland Cannery R And E Llc 0 0 2,584,767 0 1,228,386 1,356,381 8,528,500F 2018 Oakland Cannery Real Estate Llc And 5733 Sloca Et Al 0 0 13,000,000 0 6,400,000 6,600,000 2019 5733 Sloca Partnership And Oakland Cannery Real Et Al 0 0 13,260,000 0 6,528,000 6,732,000 2020 5733 Sloca Partnership And Oakland Cannery Real Et Al 0 0 13,525,200 0 6,658,560 6,866,640 2021 5733 Sloca Partnership And Oakland Cannery Real Et Al 0 0 13,665,210 0 6,727,488 6,937,722 2022 5733 Sloca Partnership And Oakland Cannery Real Et Al 0 0 13,938,470 0 6,862,016 7,076,454 2023 Ric San Leandro Llc 0 0 31,384,000 0 21,931,000 9,453,000 Owner
Net Total
Assessed
041 -3848-021-00 5625 International Blvd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND
Owner
Net Total
Assessed
041 -3848-021-00 5625 International Blvd (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Services Manufacturing Inc 8,299,456 0 35,800,372 0 26,544,594 956,322 2015 Services Manufacturing Inc 6,488,070 0 31,525,695 0 24,062,198 975,427 2016 Services Manufacturing Inc 6,315,911 0 29,559,768 0 22,253,556 990,301 2017 Services Manufacturing Inc 17,609,266 0 20,730,161 0 2,110,789 1,010,106 2018 Services Manufacturing Inc 22,595,705 0 26,066,692 0 2,440,681 1,030,306 2019 Services Manufacturing Inc 21,545,019 0 24,884,685 0 2,288,758 1,050,908 2020 Services Manufacturing Inc 24,197,911 0 27,851,710 0 2,581,876 1,071,923 2021 Services Manufacturing Inc 23,673,907 0 27,273,260 0 2,516,329 1,083,024 2022 Services Manufacturing Inc 20,836,615 0 24,460,089 0 2,518,791 1,104,683 2023 Services Manufacturing Inc 37,694,930 0 41,068,530 0 2,246,826 1,126,774 Owner
Net Total
Assessed
002 -0079-006-00 184 13Th St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Wyz Peralta Lp 11,252 0 2,160,426 0 1,563,036 586,138 2015 Wyz Peralta Lp 7,579 0 2,199,686 0 1,594,260 597,847 2016 Wyz Peralta Lp 7,579 0 2,233,115 0 1,618,572 606,964 2017 Wyz Peralta Lp 7,579 0 2,277,616 0 1,650,936 619,101 2018 Wyz Peralta Lp 7,579 0 2,323,007 0 1,683,948 631,480 2019 Jadinard Llc 7,579 0 2,369,306 0 1,717,620 644,107 2020 Jakester Llc 20,113 0 2,429,063 0 1,751,964 656,986 2021 184 13Th Street Associates Llc 22,124 0 2,573,132 0 1,853,442 697,566 2022 184 13Th Street Associates Llc 22,124 0 2,624,149 0 1,890,508 711,517 18,500,000F 2023 184 13Th Street Associates Llc 26,083 0 18,869,053 0 13,181,970 5,661,000 Owner
Net Total
Assessed
008 -0636-019-01 1940 Webster St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2020 Lake Merritt Apartments Llc 0 0 11,638,200 0 0 11,638,200 2021 Lake Merritt Apartments Llc 0 0 43,854,689 0 32,096,000 11,758,689 2022 Lake Merritt Apartments Llc 2,101,014 0 76,997,863 0 62,903,000 11,993,849 2023 Lake Merritt Apartments Llc 2,101,014 0 91,956,701 0 77,622,000 12,233,687 Pending Owner
Net Total
Assessed
029A-1301-003-03 3649 Dimond Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Satellite Senior Homes Inc 52,291 0 0 1,332,407 1,080,107 200,009 2015 Satellite Senior Homes Inc 116,407 0 7,058 1,404,372 1,091,018 204,005 2016 Satellite Senior Homes Inc 35,410 0 0 1,350,182 1,107,656 207,116 2017 Satellite Senior Homes Inc 27,922 0 0 1,368,987 1,129,807 211,258 2018 Satellite Senior Homes Inc 65,439 0 0 1,451,116 1,170,194 215,483 2019 Satellite Senior Homes Inc 88,964 0 0 1,572,700 1,263,944 219,792 2020 Satellite Senior Homes Inc 80,097 0 0 1,588,961 1,284,677 224,187 2021 Satellite Senior Homes Inc 68,581 0 0 1,594,745 1,299,655 226,509 2022 Satellite Senior Homes Inc 60,969 0 0 1,823,048 1,531,040 231,039 2023 Beth Asher Lp 392,054 0 14,777,054 0 10,065,000 4,320,000 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

YEAR TO YEAR COMPARISON OF TRANSFERS

THE CITY OF OAKLAND
Single Family Residential Full Value Sales Through 9/30/2023 2022 2023
Total
Sales
Original
Values
Sale
Values
Change
Amount
Chg.
%
Total
Sales
Original
Values
Sale
Values
Change
Amount
Chg.
%
Jan 196 97,526,952 183,378,172 85,851,220 88.0 112 64,998,532 102,135,044 37,136,512 57.1 Feb 211 111,627,806 196,773,020 85,145,214 76.3 134 85,224,493 159,982,531 74,758,038 87.7 Mar 378 210,647,717 397,003,501 186,355,784 88.5 199 133,512,759 218,159,563 84,646,804 63.4 Apr 351 209,548,797 398,541,762 188,992,965 90.2 217 141,653,184 231,874,572 90,221,388 63.7 May 365 219,954,184 412,577,989 192,623,805 87.6 274 179,345,660 303,518,652 124,172,992 69.2 Jun 371 219,654,543 419,466,752 199,812,209 91.0 231 147,998,097 253,313,443 105,315,346 71.2 Jul 259 146,701,332 267,594,606 120,893,274 82.4 194 109,548,720 195,591,862 86,043,142 78.5 Aug 304 171,522,215 303,483,185 131,960,970 76.9 241 138,452,606 235,874,439 97,421,833 70.4 Sep 269 139,172,599 268,975,772 129,803,173 93.3 212 124,788,251 204,359,117 79,570,866 63.8 Oct 232 132,768,742 246,164,858 113,396,116 85.4
Nov 247 138,462,689 238,976,000 100,513,311 72.6
Dec 205 112,077,362 183,005,455 70,928,093 63.3
Total 3,388 1,909,664,938 3,515,941,072 1,606,276,134 1,814 1,125,522,302 1,904,809,223 779,286,921 Month **

84.1 69.2
0 50
100
150
200
250
300
350
400
January
February
March
April
May
June
July
August
September
October
November December
2022
2023
Month
Sales
Monthly History
* Excluded from this analysis are partial sales, quitclaim deeds, trust transfers and non -reported document number transfers. Additionally, if there have been multiple transfers of a property within a calendar year, the counts and sale values shown here will include only the most recent transaction within the calendar year.

Prepared On 12/1/2023 By MV

Cone
Data Source: Alameda County 2022/23 - 2023/24 Secured Tax Roll And County Recorder TRANSFER OF OWNERSHIP (2019 - 2023)

THE CITY OF OAKLAND
Multifamily, Commercial, Industrial, VacantSingle Family Residential Totals $
Change
%
Change
Sale
Price
Original
Values
Non SFR
Sales
Total
Sales
Original
Values
Sale
Values
%
Change
%
Change
Sale
Price
Tax
Year
# SFR
Sales
Original
Values
ENTIRE CITY Valid Sales Price Analysis
1,814 $1,056,476,571$2,699,212,902 2,405 $1,642,736,3312023 1/1/23-9/30/23
$1,125,522,302 $1,904,809,223 591 $517,214,029 $794,403,67969.2% 53.6% 64.3% 3,388 $2,390,063,169$5,355,210,490 4,497 $2,965,147,3212022 1/1/22-12/31/22
$1,909,664,938 $3,515,941,072 1,109 $1,055,482,383 $1,839,269,41884.1% 74.3% 80.6% 4,519 $3,035,970,320$6,846,376,227 6,004 $3,810,405,9072021 1/1/21-12/31/21
$2,554,858,281 $4,568,557,643 1,485 $1,255,547,626 $2,277,818,58478.8% 81.4% 79.7% 3,395 $2,090,297,987$5,103,828,181 4,344 $3,013,530,1942020 1/1/20-12/31/20
$1,898,944,579 $3,067,240,995 949 $1,114,585,615 $2,036,587,18661.5% 82.7% 69.4% 3,377 $2,560,299,709$5,397,871,463 4,533 $2,837,571,7542019 1/1/19-12/31/19
$1,664,548,899 $2,836,541,065 1,156 $1,173,022,855 $2,561,330,39870.4% 118.4% 90.2% GENERAL FUND Valid Sales Price Analysis
1,266 $780,689,671$1,998,229,807 1,554 $1,217,540,1362023 1/1/23-9/30/23
$912,131,736 $1,552,142,185 288 $305,408,400 $446,087,62270.2% 46.1% 64.1% Est. Revenue Change:Est. Override: $1,588,703.48 $2,290,093.54 2,323 $1,747,808,934$3,743,084,209 2,903 $1,995,275,2752022 1/1/22-12/31/22
$1,486,625,741 $2,840,118,117 580 $508,649,534 $902,966,09291.0% 77.5% 87.6% Est. Revenue Change:Est. Override: $3,556,791.18 $5,152,273.03 3,154 $2,143,235,652$4,630,030,504 3,871 $2,486,794,8522021 1/1/21-12/31/21
$2,010,683,588 $3,710,048,756 717 $476,111,264 $919,981,74884.5% 93.2% 86.2% Est. Revenue Change:Est. Override: $4,310,046.90 $6,293,276.35 2,403 $1,448,227,143$3,620,965,146 2,864 $2,172,738,0032020 1/1/20-12/31/20
$1,536,258,281 $2,480,425,495 461 $636,479,722 $1,140,539,65161.5% 79.2% 66.7% Est. Revenue Change:Est. Override: $2,913,833.01 $4,230,852.55 2,346 $1,315,516,427$3,080,869,109 2,865 $1,765,352,6822019 1/1/19-12/31/19
$1,330,090,614 $2,251,968,833 519 $435,262,068 $828,900,27669.3% 90.4% 74.5% Est. Revenue Change:Est. Override: $2,598,144.94 $3,710,251.63 OAKLAND SA Valid Sales Price Analysis
548 $275,786,900$700,983,095 851 $425,196,1952023
1/1/23-9/30/23
$213,390,566 $352,667,038 303 $211,805,629 $348,316,05765.3% 64.5% 64.9% Est. Gross RPTTF Rev Change:Est. Override: $152,234.37 $3,166,860.97^ 1,065 $642,254,235$1,612,126,281 1,594 $969,872,0462022 1/1/22-12/31/22
$423,039,197 $675,822,955 529 $546,832,849 $936,303,32659.8% 71.2% 66.2% Est. Gross RPTTF Rev Change:Est. Override: $295,436.95 $7,434,092.77^ 1,365 $892,734,668$2,216,345,723 2,133 $1,323,611,0552021 1/1/21-12/31/21
$544,174,693 $858,508,887 768 $779,436,362 $1,357,836,83657.8% 74.2% 67.4% Est. Gross RPTTF Rev Change:Est. Override: $389,232.32 $10,333,403.78^ 992 $642,070,844$1,482,863,035 1,480 $840,792,1912020
1/1/20-12/31/20
$362,686,298 $586,815,500 488 $478,105,893 $896,047,53561.8% 87.4% 76.4% Est. Gross RPTTF Rev Change:Est. Override: $280,584.96 $7,431,970.02^ 1,031 $1,244,783,282$2,317,002,354 1,668 $1,072,219,0722019 1/1/19-12/31/19
$334,458,285 $584,572,232 637 $737,760,787 $1,732,430,12274.8% 134.8% 116.1% Est. Gross RPTTF Rev Change:Est. Override: $497,913.31 $14,408,366.49^ Sale value is a sum of all full value parcel sales (sales not included are quitclaim deeds, trust transfers, partial sales, timeshares, and non-reported document number transfers). Est Rev Change includes all assigned agencies.* ^ RPPTTF revenue reflects all Incremental revenue (including qualified override rates) generated in successor project areas, excluding base year revenue.

Prepared On 12/1/2023 By MV

Datasource: Alameda County 2019/20 - 2023/24 Secured Tax Roll And County Recorder

SALES VALUE HISTORY

THE CITY OF OAKLAND
Detached Single Family Residential Full Value Sales 01/01/2009 - 9/30/2023) Full Value Sales Median PriceYear Average Price Median % Change 3,382 $293,9122009 $164,000
2,895 $346,601 35.37%2010 $222,000
2,842 $334,621 -0.90%2011 $220,000
3,262 $380,208 22.27%2012 $269,000
3,242 $489,246 49.63%2013 $402,500
2,952 $559,302 13.04%2014 $455,000
2,911 $654,833 21.98%2015 $555,000
2,886 $698,035 8.20%2016 $600,500
2,789 $754,375 8.24%2017 $650,000
2,734 $845,066 11.54%2018 $725,000
2,678 $880,848 4.28%2019 $756,000
2,669 $963,301 13.89%2020 $861,000
3,469 $1,105,039 10.92%2021 $955,000
2,652 $1,130,175 2.09%2022 $975,000
1,447 $1,101,184 -7.33%2023 $903,500
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Median Price Avg Price
Year
Sales Price
* Multiparcel transfers, quitclaim deeds, trust transfers, timeshares, and partial sales are excluded from this analysis.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Recorder

2023 COUNTY SALES COMPARISON BY CITY

ALAMEDA COUNTY
Single Family Residential Sales (01/01/2022 - 9/30/2023) 2022 Median
Sales PriceCity
2023
Sale Count
2022
Sale Count
2023 Median
Sales Price
Median %
Change
-9.84 1,100,000 1,220,000 313 547ALAMEDA
-1.10 900,000 910,000 652 1,138ALAMEDA COUNTY UNINCORPORATED -2.73 1,070,000 1,100,000 78 130ALBANY
-9.99 1,342,500 1,491,454 368 644BERKELEY
-2.94 1,240,000 1,277,500 389 732DUBLIN

5.88 540,000 510,000 108 160EMERYVILLE
-1.30 1,350,000 1,367,750 916 1,708FREMONT
-1.18 840,000 850,000 634 1,115HAYWARD
-4.50 1,060,000 1,110,000 641 1,181LIVERMORE
-3.58 1,145,000 1,187,500 285 474NEWARK
-7.06 790,000 850,000 1,815 3,467OAKLAND
-4.03 2,500,000 2,605,000 69 115PIEDMONT
-4.09 1,549,000 1,615,000 432 694PLEASANTON
-3.53 820,000 850,000 353 610SAN LEANDRO

4.77 1,152,500 1,100,000 250 447UNION CITY
ALAMEDA COUNTY (Entire Region) -4.72 1,010,000 1,060,000 7,303 13,162 *Sales not included in the analysis are quitclaim deeds, trust transfers, partial sales, timeshares, multiple parcel transactions and non-reported document number transfers.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Recorder

2023/24 USE CATEGORY SUMMARY

THE CITY OF OAKLAND

BASIC PROPERTY TAX TABLE
Net Taxable Value G. F. Revenue Gross RPTTF RevCategory Parcels (73.4%)Residential $63,097,416,50798,436 $175,523,492.07$245,955,051.77 (14.0%)Commercial $12,018,686,6164,911 $95,519,469.17$22,988,327.73 (4.0%)Industrial $3,456,066,9641,608 $29,268,664.77$5,907,523.35 (0.3%)Institutional $270,078,833644 $1,054,665.90$933,918.22 (0.2%)Recreational $136,124,735168 $666,799.40$421,755.43 (2.1%)Vacant $1,771,744,1383,860 $12,245,960.81$4,064,900.42 (0.0%)Exempt $03,057 $0.00$0.00
(0.0%)SBE Nonunitary $20,193,415[50] $-84,267.24$132,675.43 (6.0%)Unsecured $5,190,664,376[10,948] $27,409,032.39$15,572,324.31 TOTALS 112,684 $85,960,975,584 $295,976,476.65 $341,603,817.27

83.1%
Residential

7.8%
Commercial

5.3%
Unsecured

2.0%
Industrial

1.9%
Others

CITY REVENUE PORTION

51.4%
Residential

28.0%
Commercial

8.6%
Industrial

12.1%
Others

INCREMENTAL REVENUE PORTION
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 GROWTH BY USE CATEGORY

THE CITY OF OAKLAND
2022/23 to 2023/24 Value Growth by Use Category
2022/23 Net Taxable Value 2023/24 Net Taxable ValueCategory $ Change % Change

7.9%(73.4%)$58,469,965,311 $63,097,416,507 $4,627,451,196Residential 98,43698,298

5.2%(14.0%)$11,419,659,165 $12,018,686,616 $599,027,451Commercial 4,9114,903

6.2%(6.0%)$4,888,199,212 $5,190,664,376 $302,465,164Unsecured [10,948][11,348]

9.6%(4.0%)$3,153,698,360 $3,456,066,964 $302,368,604Industrial 1,6081,618 -21.4%(2.1%)$2,254,859,458 $1,771,744,138 -$483,115,320Vacant 3,8603,874 -16.8%(0.3%)$324,602,183 $270,078,833 -$54,523,350Institutional 644647

10.9%(0.2%)$122,741,537 $136,124,735 $13,383,198Recreational 168169 -24.6%(0.0%)$26,783,669 $20,193,415 -$6,590,254SBE Nonunitary [50][52]

0.0%(0.0%)$0 $0 $0Exempt 3,0573,054
TOTALS $85,960,975,584$80,660,508,895 $5,300,466,689 6.6%(100.0%) 112,563 112,684 Numbers in blue are parcel/assessment counts
$0
$10,000,000,000
$20,000,000,000
$30,000,000,000
$40,000,000,000
$50,000,000,000
$60,000,000,000
$70,000,000,000
Residential Commercial Unsecured Industrial Vacant Institutional Recreational Use Category
Net Value
Assessed Value by Major Use Category
2022/23
2023/24
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

PROPERTY TAX DOLLAR BREAKDOWN

THE CITY OF OAKLAND
$ 0.01449 Ebmud
$ 0.00543 Bay Area Rapid Transit
$ 0.00517 Ebmud Special District 1
$ 0.00185 Bay Area Air Quality Management
$ 0.00185 County Flood Control
$ 0.00176 Vehicle Parking District #2
$ 0.00147 School Institute Pupils
$ 0.00123 Mosquito Abatement
$ 0.00091 Co Supt School Service
$ 0.00070 Co Supt School Capital
$ 0.00030 Juvenile Hall Education
$ 1.0000
$ 0.08374 ERAF Share of Oakland General Taxing District $ 0.2647 Oakland General Taxing District
$ 0.16227 ERAF Share of Alameda County
$ 0.1463 Alameda County
$ 0.1867 Oakland Unified School District General
$ 0.0463 AC Transit SV 1
$ 0.0264 Peralta Community College District General $ 0.0242 East Bay Regional Park
$ 0.0241 Flood Zone 12
ATI (Annual Tax Increment) Ratios for Tax Rate Area 17-001, Excluding Redevelopment Factors & Additional Debt Service This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Annual Tax Increment Tables

Oakland General Taxing District 26.5%
Oakland Unified School District General 18.3%
ERAF Share of Alameda County 16.3%
Alameda County 14.7%
ERAF Share of Oakland General Taxing District 8.4%
AC Transit SV 1 4.6%
Peralta Community College District General 2.6%
East Bay Regional Park 2.4%
Flood Zone 12 1.5%
EBMUD 1.5%
Others 3.2%
Total: 100.0%

THE CITY OF OAKLAND
2023/24 WEIGHTED AVERAGE SHARES
ATI Revenue by Agency for all NON SA TRAs within Selected Agency Agency Description Weighted Avg ShareAgency
Oakland General Taxing District 26.528129%9040
Oakland Unified School District General 18.276004%3010 ERAF Share of Alameda County 16.260625%1005-ERAF
Alameda County 14.664456%1005
ERAF Share of Oakland General Taxing District 8.391558%9040-ERAF AC Transit SV 1 4.637062%7161
Peralta Community College District General 2.586320%3004 East Bay Regional Park 2.427442%7180
Flood Zone 12 1.537978%7113
EBMUD 1.452567%7205
ERAF Share of Flood Zone 12 0.878335%7113-ERAF
Bay Area Rapid Transit 0.544692%7165
EBMUD Special District 1 0.518091%7268
San Leandro Unified School District General 0.223664%3014 Bay Area Air Quality Management 0.185487%7115
Vehicle Parking District #2 0.177284%9043
School Institute Pupils 0.147014%4010
County Flood Control 0.106608%7070
CO SUPT School Service 0.091358%4012
ERAF Share of County Flood Control 0.078761%7070-ERAF
Mosquito Abatement 0.073353%7135
CO SUPT School Capital 0.070392%4013
Chabot-Las Positas Community College General 0.051987%3003 ERAF Share of Mosquito Abatement 0.050322%7135-ERAF
Juvenile Hall Education 0.030423%4011
Castro Valley Unified School District General 0.005507%3072 Alameda County Fire Department 0.002814%7007
School Development Center 0.002009%4015
School Audio VIS CAP 0.000430%4020
Berkeley Unified School District General 0.000247%3008 Alameda County RES CONS 0.000119%7375
ERAF Share of Alameda County RES CONS 0.000024%7375-ERAF Flood Zone 13 0.000000%7114
NOTES: The share calculations do not take into account any override revenue. In counties where ERAF is not included in the TRA factors it may not be represented in the listing above. In those counties, the shares for non-school taxing entities will likely be adjusted by the Auditor-Controller and will be lower than shown.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: 2023/24 Combined Tax Rolls

THE CITY OF OAKLAND
2023/24 WEIGHTED AVERAGE SHARES
ATI Revenue by Agency for all NON SA TRAs within Selected Agency Agency Description Weighted Avg ShareAgency
ERAF Share of Flood Zone 13 0.000000%7114-ERAF
ERAF Share of Alameda County Fire Department -0.001063%7007-ERAF 100.000000%
NOTES: The share calculations do not take into account any override revenue. In counties where ERAF is not included in the TRA factors it may not be represented in the listing above. In those counties, the shares for non-school taxing entities will likely be adjusted by the Auditor-Controller and will be lower than shown.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: 2023/24 Combined Tax Rolls

THE CITY OF OAKLAND
2023/24 ONE PERCENT WEIGHTED TAX SHARE
General Fund ATI Share for all Non-SA TRAs within each Agency - ERAF Adjusted GF Share GF Related Share Total GF ShareCity

32.46% 32.46%Berkeley

30.39% 30.39%Piedmont

26.53% 0.18% 26.71%Oakland

25.68% 25.68%Alameda

25.61% 25.61%Pleasanton

23.55% 23.55%Dublin

19.43% 19.43%Albany

17.90% 17.90%Livermore

17.11% 17.11%Emeryville

16.72% 16.72%Newark

16.19% 16.19%Hayward

15.99% 15.99%Union City

14.50% 14.50%Fremont

11.80% 11.80%San Leandro
NOTES: The share calculations do not take into account any override revenue.

The GF Related Share for non-school taxing entities may be adjusted further by the Auditor-Controller for ERAF and may be lower than shown.

New tax rate areas have been excluded from this calculation.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: 2023/24 Combined Tax Rolls

THE CITY OF OAKLAND
2023/24 REVENUE SUMMARY
Oakland General Fund Unsecured: 5.3%; Secured: 94.7%
1% Revenue Split
Unsecured SecuredTotal
Tax Revenue Calculation @ 1% (includes shifts) $163,523,655 $8,615,770 $154,907,885 Aircraft (33.33% share to City) $1,829,210 $1,829,210
Unitary Revenue (prior year) $3,246,345 $3,246,345
ESTIMATED 1% REVENUE ALLOCATION $168,599,210 $158,154,230$10,444,980 Less Admin Fee (prior year) -$866,548
Debt Service Override Tax Rate Revenue $130,623,612 $123,790,133$6,833,479 VLF AA Allocation (estimated) $67,214,478
Vehicle Parking District #2 (9043) 1% Revenue SplitUnsecured: 5.3%; Secured: 94.7% Unsecured SecuredTotal
Tax Revenue Calculation @ 1% (includes shifts) $997,533 $52,558 $944,975 Unitary Revenue (prior year) $6,088 $6,088
ESTIMATED 1% REVENUE ALLOCATION $951,063$1,003,621 $52,558 Less Admin Fee (prior year) -$5,181

94.9%

5.1%
Oakland Gen.Fund

94.7%

5.3%
Countywide
Secured
Unsecured
Secured & Unsecured 1% Revenue Proportion
Notes: Property Tax Revenue Summary assumes 100% payment of taxes. Delinquency is not considered in the report; however, rates of between 1% and 2.5% are typical. º Revenue split is estimated from countywide roll revenue proportion.º Homeowner exemption revenue is included in this revenue model. º Tax increment revenue from pass-throughs or residual distributions are not included. Also not included are many pooled revenue adjustments, including county administrative fees, supplemental allocations, redemptions for delinquent payments in Non-Teeter cities, tax payer refunds due to successful appeals, and roll corrections. º
The General Fund Tax Revenue Calculation row includes revenue from Tax Rate Areas in Successor Agencies with total revenue of 2,905,464 that are no longer receiving incremetal revenue because the total revenue collected has been capped. Capped projects include Acorn Redevelopment Project, Oak Center Redevelopment Project Area, Stanford/Adeline RP Area.
º
Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

Prepared on 12/1/2023 by MV

REVENUE HISTORY

THE CITY OF OAKLAND
VLFAA Property Tax
Revenue
Override Tax Rate
Rev.

Gen. Fund 1%
Share Rev.
%
Chg
%
Chg
%
Chg
Roll
Year
2014-15 $88,437,645 $73,759,743 $34,600,769
2015-16 $94,369,635 6.7% $62,281,812 -15.5% $37,790,960 9.2% 2016-17 $108,054,085 14.5% $79,236,915 27.2% $40,602,607 7.4% 2017-18 $115,609,023 6.9% $90,198,297 13.8% $43,541,180 7.2% 2018-19 $122,449,378 5.9% $92,370,876 2.4% $46,546,747 6.9% 2019-20 $128,420,567 4.8% $97,040,936 5.0% $50,214,631 7.8% 2020-21 $140,280,101 9.2% $105,944,541 9.1% $55,069,699 9.6% 2021-22 $146,623,136 4.5% $110,930,535 4.7% $58,291,276 5.8% 2022-23 $157,094,206 7.1% $120,692,757 8.8% $63,059,502 8.1% 2023-24 $165,352,865 5.2% $130,623,612 8.2% $67,214,478 6.5% 0M
20M
40M
60M
80M
100M
120M
140M
160M
180M
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24

34.6M

37.8M

40.6M

43.5M

46.5M

50.2M

55.1M

58.3M

63.1M

67.2M

88.4M

94.4M
108.1M
115.6M
122.4M
128.4M
140.3M
146.6M
157.1M
165.4M

73.8M

62.3M

79.2M

90.2M

92.4M

97.0M
105.9M
110.9M
120.7M
130.6M
VLFAA Property Tax
Revenue
Gen. Fund 1% Share
Rev.

Override Tax Rate Rev.

Revenue
Override Tax Rate Rev. includes: Oakland General Taxing District VLFAA Property Tax Revenue includes: City VLF
Prior to 2015, the impacts of jurisdictional changes on the apportionment factors were not available for quantifying the necessary shifts.

Revenue flowing through a Successsor Agency's RPTTF process as residual distribution is not included, nor are pooled revenue adjustments, including unitary revenue, County administrative fee, supplemental allocations, redemptions for delinquent payments in Non-Teeter cities, tax payer refunds due to successful appeals, and roll corrections.

Homeowner exemption revenue is included in this revenue model.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: 2023-24 Combined Tax Rolls

NONRESIDENTIAL NEW CONSTRUCTION

THE CITY OF OAKLAND
2022/23 TO 2023/24 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
ImprovementsUse CategoryParcel Owner
Percent
Change
001 -0141-017-02 Commercial 6,458,070 6,612,134Moraya Investments Llc + 2.4% 001 -0155-005-00 Industrial 938,166 1,640,445Action Jackson Llc + 74.9% 001 -0185-025-00 Commercial 226 231Gin Bo K And Chi Y + 2.2% 001 -0193-021-00 Commercial 101,756 941,562Jine Diana Judith + 825.3% 001 -0211-015-01 Institutional 1,859,171 2,109,648New Destiny Inc + 13.5% 002 -0027-007-00 Commercial 248,442,780 258,240,359601 City Center Llc + 3.9% 002 -0047-012-00 Commercial 1,003 1,02411 West Ninth Street Owner Lp + 2.1% 002 -0057-005-00 Commercial 3,429,540 3,502,575360 12Th Street Oakland Llc + 2.1% 002 -0063-007-00 Commercial 1,576,755 6,576,285316 12Th Street Llc + 317.1% 003 -0061-032-00 Commercial 435 444Barker Rudolph D Trust + 2.1% 003 -0063-008-04 Industrial 1,067,911 1,105,945Arc Document Solutions Llc + 3.6% 004 -0003-001-02 Industrial 2,284,159 2,389,595Pace Supply Corporation + 4.6% 004 -0021-004-00 Industrial 1,868,816 1,923,627Red Star Industrial Service + 2.9% 004 -0027-016-00 Industrial 927,156 2,993,700Cref3 Adeline Owner Llc + 222.9% 004 -0051-011-02 Industrial 3,141,843 3,206,546The Crucible + 2.1% 005 -0403-001-00 Commercial 9,013,264 9,227,521West Oakland Associates Llc + 2.4% 005 -0422-002-03 Industrial 9,438,579 9,679,008Iron Mountain Records Management Inc + 2.5% 005 -0427-003-00 Industrial 3,695,146 3,820,047West Grand Adeline Llc + 3.4% 005 -0439-027-00 Commercial 484,587 500,733Joj Investment Properties Llc And Rjk Investmen Et Al + 3.3% 005 -0440-001-02 Industrial 724,416 740,029Saroni Alfred B 3Rd + 2.2% 005 -0459-011-00 Industrial 1,600,936 2,557,7522905 Union St Llc + 59.8% 005 -0480-002-00 Commercial 959,610 1,017,067Rising Sun Center For Opportunity + 6.0% 006 -0027-001-00 Industrial 1,286,592 1,367,318Wood Street Associates Llc + 6.3% 006 -0029-003-02 Industrial 1,587,514 1,621,074California Waste Solutions Inc + 2.1% 006 -0031-047-00 Industrial 679 693Cole Floyd A Trust And Cole Maurice Sr And Lucretia Trust + 2.1% 007 -0551-001-00 Industrial 40,415 437,500Thollaug Raymond J Heirs Of Estate + 982.5% 007 -0551-023-00 Commercial 901 5,000Thollaug Raymond J Heirs Of Estate + 454.9% 007 -0596-002-01 Industrial 80,254 460,929Delanoy Fred N Trust And Mainstay Capital Llc + 474.3% 007 -0617-046-02 Commercial 10,889,236 11,142,524Bre Esa P Portfolio Llc + 2.3% 008 -0620-001-00 Commercial 1,001,440 1,023,218Haddad And Sherwin Building Llc + 2.2% 008 -0621-006-00 Institutional 1,753,111 1,818,088New University Real Estate Llc + 3.7% 008 -0623-012-00 Commercial 1,680,750 1,995,656Cheng Stacey Y Trust Et Al + 18.7% 008 -0624-030-00 Commercial 6,835,506 7,677,197Hpn 1618 Franklin Llc And Lrg Ary Lane Llc + 12.3% 008 -0627-038-03 Commercial 16,792,710 23,200,772Lake Merritt Senior Living Llc + 38.2% 008 -0638-005-02 Commercial 218,573 2,122,944444 19Th Llc + 871.3% 008 -0639-001-00 Commercial 405,960,000 416,297,700Uptown Broadway Llc + 2.5% 008 -0640-011-00 Commercial 2,838,988 2,898,827Youth Radio + 2.1% 008 -0645-035-00 Recreational 2,217,566 2,263,743Touchstone Climbing Inc + 2.1% 008 -0651-014-03 Commercial 1,868,150 1,916,676Jpmorgan Chase Bank + 2.6% 008 -0653-023-00 Commercial 53,303,277 54,426,913Lake Merritt Tower Llc + 2.1% 008 -0662-010-01 Commercial 1,567,579 1,612,463St Vincent De Paul Soc + 2.9% 008 -0667-009-00 Institutional 12,953,208 13,251,378Young Mens Christian Association Of The East Bay + 2.3% 008 -0668-003-00 Institutional 409,953 419,677Creative Growth Art Center Inc + 2.4% 008 -0668-014-00 Commercial 3,552,034 4,296,270Tdp Webster Llc + 21.0% 008 -0668-015-00 Commercial 2,893,810 3,341,683Tdp Webster Llc + 15.5% 008 -0717-002-00 Commercial 207,750,526 212,016,289Sofxi Wfo Center 21 Owner Llc + 2.1% 008 -0739-003-00 Commercial 5,808,747 5,954,4712355 Broadway Llc + 2.5% 008 -0751-001-00 Commercial 3,231,182 5,122,6252401 Broadway Development Group Llc + 58.5% 008 -0751-004-00 Commercial 1,615,612 2,627,1242401 Broadway Development Group Llc + 62.6% 009 -0688-021-01 Commercial 734,842 785,21929Th Street Convalescent Hospital Property + 6.9% 009 -0697-049-00 Commercial 239,638 247,533Twenty Eight Thirty One Telegraph Av Assoc + 3.3% 009 -0704-016-01 Commercial 162,527 183,766Enterprise Rent A Car Company + 13.1% 009 -0718-002-00 Commercial 384,178 460,455Jabar Ibrahim S And Mussa Mohammed I Et Al + 19.9% 009 -0721-009-00 Commercial 182,013 217,672St Marys Center + 19.6% 010 -0768-002-04 Commercial 1,813,268 2,012,527Oak Harrison Llc + 11.0% 010 -0769-013-01 Commercial 24,929,609 25,794,605Covia Communities + 3.5% Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

NONRESIDENTIAL NEW CONSTRUCTION

THE CITY OF OAKLAND
2022/23 TO 2023/24 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
ImprovementsUse CategoryParcel Owner
Percent
Change
010 -0835-016-00 Commercial 404,145 442,226Hopewealth Llc + 9.4% 011 -0836-020-00 Recreational 2,277,351 2,897,892Renaissance Rialto Inc + 27.2% 012 -0947-001-00 Commercial 524,942 688,440Edr Holding Llc And 1130 30Th Street Lp Et Al + 31.1% 012 -0959-019-02 Commercial 363,547 371,428Jsr2 Hospitality Investments Llc + 2.2% 012 -0974-044-01 Commercial 1,668,778 1,709,101444 Hospitality Inc + 2.4% 012 -0991-006-01 Commercial 892,690 1,142,811Borsuk Mark S And Krueger Suzanne J Trust And Schwa Et Al + 28.0% 013 -1092-004-00 Commercial 47,594 232,352Baxter Jenell + 388.2% 013 -1096-060-03 Commercial 780 796Jones Mary L Trust And Jones Mary L Trust + 2.1% 013 -1097-026-00 Commercial 428,000 1,050,000Rios-Almeida Family Living Trust + 145.3% 013 -1124-014-01 Commercial 167,867 307,213Suds Machine Inc + 83.0% 013 -1160-005-00 Industrial 3,485,398 3,562,082Storquest Oakland Llc + 2.2% 013 -1164-019-00 Commercial 27,031 582,624King Daniel G And Gary A Trust + 2,055.4% 014 -1200-004-02 Commercial 802,500 1,056,006Hunter Kenneth Heir Of Estate + 31.6% 014 -1205-019-01 Commercial 86,895,313 89,121,060Childrens Hospital And Research Center Oakland + 2.6% 015 -1279-001-00 Institutional 473,570 630,520Elephant Head Investments Ii Llc + 33.1% 015 -1332-010-00 Industrial 589,111 637,612Belda David C And Sandra L Trust + 8.2% 015 -1337-011-00 Commercial 140,323 260,100King Daniel G And Gary A Trust + 85.4% 016 -1422-002-02 Commercial 1,603,339 1,709,235P And C Llc + 6.6% 016 -1432-002-00 Commercial 1,545,300 1,654,2066427 Shattuck Llc + 7.0% 016 -1451-001-01 Commercial 24,490 624,2406444 San Pablo Llc + 2,449.0% 016 -1451-016-00 Commercial 18,945 353,7366432 San Pablo Llc + 1,767.2% 016 -1455-006-00 Commercial 50,655 343,3326451 San Pablo Llc + 577.8% 016 -1455-020-00 Commercial 109,381 115,564Sappal Pritpaul S And Kanwaljit K Trust + 5.7% 018 -0395-001-00 Industrial 74,573,150 79,628,959Schnitzer Steel Products Of California Inc + 6.8% 019 -0018-013-00 Industrial 108,723 1,550,400Zhu Weijian + 1,326.0% 019 -0032-004-00 Commercial 597,724 619,678Arroyo Alfonso P And Carmen + 3.7% 019 -0038-004-01 Industrial 181,249 786,000Lily Divito Trust + 333.7% 019 -0038-006-03 Industrial 125,548 525,000Lily Divito Trust + 318.2% 019 -0056-008-06 Industrial 535,500 1,443,81025Th Street Rose Associates Llc + 169.6% 019 -0066-007-15 Industrial 2,599,759 6,629,7462109 Frederick Street Llc + 155.0% 019 -0079-021-03 Industrial 196,869 433,806Toy Tommy + 120.4% 019 -0088-006-01 Industrial 226 231Lovett Gary H And Jacque E Trust + 2.2% 020 -0109-006-03 Industrial 252,280 770,3252040 Solano Way Llc + 205.3% 020 -0134-007-03 Commercial 1,585,378 1,657,1917Eleven Inc + 4.5% 020 -0142-005-02 Commercial 61,257 828,240Anderson David H And Joanne K Trust + 1,252.1% 020 -0142-005-03 Commercial 20,491 126,480Anderson David H And Joanne K Trust + 517.2% 020 -0147-019-00 Commercial 379,193 403,974Cheng Ming And Tchong Jade Trust + 6.5% 020 -0198-019-00 Commercial 877,806 913,512Ali Nashwan M + 4.1% 023 -0424-028-00 Commercial 748,721 2,599,959Chestnut Lakeshore Llc + 247.3% 025 -0667-001-02 Industrial 201,608 286,128Voila Juice Company Llc + 41.9% 025 -0667-016-02 Industrial 1,232,252 1,691,393Voila Juice Company Llc + 37.3% 025 -0695-021-01 Commercial 4,470,565 4,753,739Goodwill Industries Inc + 6.3% 025 -0713-010-00 Commercial 2,563,714 2,682,458Telecare Corporation + 4.6% 025 -0721-015-00 Commercial 512,338 538,026La Clinica De La Raza + 5.0% 025 -0749-001-00 Industrial 0 2,167,500Mhc 120 Oakland California Llc + 99,999.9% 026 -0771-006-05 Commercial 5,818,148 5,969,572Telecare Corporation + 2.6% 028 -0905-004-00 Commercial 9,703 20,400Leavenworth Jonathan D + 110.2% 029 -0991-018-00 Commercial 41,124 577,422Konstantin John K + 1,304.1% 029A-1302-018-00 Commercial 535,440 554,248Dimond Alley Llc + 3.5% 029A-1302-052-00 Commercial 2,123,781 2,218,133Bank Of America N T And S A + 4.4% 029A-1327-013-00 Commercial 165,886 1,071,000Bennett Barton W Trust + 545.6% 029A-1367-004-04 Institutional 59,354,191 61,120,811Head Royce Schools + 3.0% 030 -1980-001-00 Commercial 225,744 235,210Redwood And 35Th Avenue Gas Station Inc + 4.2% 032 -2030-122-00 Institutional 434,999 775,098Johnson Debra A + 78.2% 033 -2127-015-01 Commercial 10,722,535 11,768,983Mercy Retirement And Care Center + 9.8% 033 -2135-031-00 Commercial 0 180,000Jackson Lisa J And Brownlee Sandra L + 99,999.9% Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

NONRESIDENTIAL NEW CONSTRUCTION

THE CITY OF OAKLAND
2022/23 TO 2023/24 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
ImprovementsUse CategoryParcel Owner
Percent
Change
033 -2155-025-01 Commercial 2,661,625 2,827,053Urban Land Llc And Wayne Place Associates Llc + 6.2% 033 -2158-002-00 Commercial 117,740 123,080Fruitvale Bottles And Liquor Inc + 4.5% 033 -2168-013-02 Industrial 694,336 1,006,218Weber Marc + 44.9% 033 -2169-014-00 Industrial 168,814 172,839Lee Dennis L And Jeanne S Trust + 2.4% 033 -2250-018-09 Commercial 18,839,860 19,250,649Home Depot Usa Inc + 2.2% 034 -2251-013-02 Commercial 332,467 420,000Clear Sky Capital High Street Self Storage Lp + 26.3% 034 -2258-008-03 Industrial 10,050,616 10,571,595Oak Fruitvale Llc + 5.2% 034 -2291-001-00 Industrial 158,578 161,875Oakland Motorcycle Club + 2.1% 034 -2293-004-01 Industrial 1,790,342 2,784,9404800 Coliseum Way Llc + 55.6% 034 -2300-002-01 Industrial 825,633 860,132Oliver De Silva Inc + 4.2% 034 -2304-015-00 Industrial 7,583,870 8,251,520414 Lesser Street Llc + 8.8% 034 -2342-002-09 Commercial 1,116,907 1,146,196Syufy Enterprises + 2.6% 034 -2342-005-05 Industrial 26,217,399 44,495,885Dct 5800 Coliseum Llc + 69.7% 035 -2355-001-00 Commercial 1,773,889 1,939,693Highland Square Llc + 9.3% 037A-2736-001-00 Commercial 811,230 858,789Gir Investments + 5.9% 037A-3136-008-05 Recreational 2,772,731 2,831,940Oakland Hills Tennis Club Inc + 2.1% 039 -3282-601-08 Institutional 682,702 712,613Evergreen Cemetery Association + 4.4% 040A-3460-001-04 Institutional 201,383 1,270,000Christian Layman Church Inc + 530.6% 041 -3902-015-09 Commercial 7,752,000 10,595,040Sc Oakland Re Llc + 36.7% 042 -4318-016-02 Commercial 14,410,761 14,782,527Oakland S P C A + 2.6% 042 -4318-035-00 Industrial 814,142 845,466Newton California Properties Llc And West Coast Et Al + 3.8% 042 -4410-002-02 Commercial 392,766 426,120International Longshoremens And Whse Union Local 6 + 8.5% 042 -4425-006-02 Commercial 3,494,481 3,599,175Provident Credit Union + 3.0% 042 -4425-018-02 Commercial 380,322 430,358Anabi Real Estate Development + 13.2% 042 -4425-022-00 Commercial 1,368,274 1,396,814In N Out Burgers + 2.1% 042 -4435-001-03 Industrial 2,089,872 2,395,667Zk Edgewater Properties Llc + 14.6% 042 -4435-004-14 Industrial 9,385,838 10,976,745Alameda County Community Food Bank Inc + 17.0% 042 -4548-002-00 Commercial 1,459,624 1,654,830Brotherhood Teamsters And Autotruck Drivers Local70 + 13.4% 043 -4607-014-03 Commercial 80,668 84,598Sidhu Associates Inc + 4.9% 043A-4642-044-00 Institutional 3,894,486 4,111,663Seneca Family Agencies + 5.6% 043A-4675-003-16 Commercial 84,965 86,890Sea West Coast Guard Federal Credit Union + 2.3% 043A-4754-014-03 Commercial 264,809 275,431Golflinks Property Llc + 4.0% 043A-4755-001-17 Institutional 35,305,951 49,234,013Roman Catholic Welfare Corporation Of Oakland + 39.5% 044 -4969-007-00 Commercial 61,319 67,646Hillton Shaleigh Trust + 10.3% 044 -5020-005-30 Commercial 225,815 298,203Piledriver Local Union No 34 + 32.1% 044 -5020-008-03 Industrial 9,947,507 10,563,830Waste Management Of Alameda County Inc + 6.2% 044 -5020-031-00 Industrial 1,052,841 1,240,461Scientific Platers Of Northern California Inc + 17.8% 044 -5078-004-03 Industrial 9,500,000 22,950,000Hegenberger Storage Llc + 141.6% 045 -5242-006-03 Industrial 402,575 460,141Pearmain Llc + 14.3% 046 -5422-023-00 Commercial 75,309 200,000Shao Chang Llc + 165.6% 046 -5422-025-00 Commercial 73,426 200,000Shao Chang Llc + 172.4% 046 -5422-026-00 Commercial 212,025 682,000Shao Chang Llc + 221.7% 048 -6335-002-03 Industrial 283,377 296,544Asher Clifford F Trust + 4.6% 048 -6413-004-27 Recreational 2,139,052 2,186,197Sequoyah Country Club + 2.2% 048A-7002-601-00 Institutional 2,209,376 2,272,735Roman Catholic Bishop Of Oakland + 2.9% 048A-7021-002-00 Recreational 1,542,310 2,240,036Claremont Country Club + 45.2% 048A-7069-010-00 Commercial 1,756,606 1,803,904Bank Of America Nt And Sa + 2.7% 048A-7200-004-01 Institutional 20,644,077 24,651,683College Preparatory School + 19.4% 048D-7244-021-05 Commercial 9,305,389 9,608,463Montclair Village Llc + 3.3% 048F-7352-014-01 Commercial 511,778 578,809Safeway Inc + 13.1% 048F-7352-016-01 Commercial 8,390,959 8,828,048Farmers And Merchants Bank Central California + 5.2% 163 Parcels Listed 1,574,708,487 1,722,535,868 + 9.4% Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

NONRESIDENTIAL NEW CONSTRUCTION

THE CITY OF OAKLAND
2022/23 TO 2023/24 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
ImprovementsUse CategoryParcel Owner
Percent
Change
This calculation reflects the 2023/24 increase in taxable values for this city due to non-residential new construction as a percentage of the total taxable value Increase (as of the 2023/24 lien year roll date). This percentage may be used as an alternative to the change in California per-capita personal income for calculating a taxing agency's annual adjustment of its Appropriation Limit pursuant to Article XIIIB of the State Constitution as Amended by Proposition 111 in June, 1990.
147,827,381
-31,494,170
116,333,211
5,307,056,943

2.19%
Total Change in Non-Residential Valuation Due to New Development Less Automatic 2.000% Assessors's Inflation Adjustment
Actual Change in Non-Residential Valuation
Change in Total Assessed Value
= Alternate 2024/25 Appropriations Limit Factor
Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

Top Property Owners Based On Net Values

THE CITY OF OAKLAND
2023/24 TOP TEN PROPERTY TAXPAYERS
Owner Secured Unsecured Combined Primary Use &
Primary AgencyParcels Value ValueParcels Value
% of
Net AV
% of
Net AV
% of
Net AV
1) 6 $564,637,953 $564,637,953
Unsecured

10.88% 0.66% Successor Agency

SSA TERMINALS LLC
2) 1 $467,811,767 $467,811,767
Commercial

0.58% 0.54% Oakland General Taxing District
BA2 300 LAKESIDE LLC
3) 1 $438,146,100 $438,146,100
Commercial

0.54% 0.51% Successor Agency(Pending Appeals On Parcels)

UPTOWN BROADWAY LLC
4) 1 $435,090,813 $435,090,813
Residential

0.54% 0.51% Successor Agency(Pending Appeals On Parcels)

CP VI FRANKLIN LLC
5) 2 $378,508,784 $378,508,784
Commercial

0.47% 0.44% Successor Agency(Pending Appeals On Parcels) SOFXI WFO CENTER 21 OWNER LLC
6) 9 $341,171,722 $341,171,722
Unsecured

6.57% 0.40% Oakland General Taxing District

FEDERAL EXPRESS CORPORATION
7) 2 $334,331,885 $334,331,885
Commercial

0.41% 0.39% Successor Agency
SFIII FOS 1111 BROADWAY HOLDING LLC
8) 2 $320,382,910 $320,382,910
Residential

0.40% 0.37% Successor Agency(Pending Appeals On Parcels) LMV 1640 BROADWAY HOLDINGS LP
9) 17 25$233,510,887 $58,711,505 $292,222,392
Commercial

0.29% 1.13% 0.34% Successor Agency(Pending Appeals On Parcels) KAISER
10) 6 $273,572,129 $273,572,129
Residential

0.34% 0.32% Successor Agency
NASH HOLLAND 24TH AND HARRISON INVESTORS

18.58% 3.57% $3,845,876,455$964,521,180$2,881,355,275 40 32Top Ten Total 4.47% $5,190,664,376$80,770,311,208City Total $85,960,975,584 Top Owners last edited on 9/6/23 by maheav using sales through 07/15/23 (Version r.1) This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

Top Property Taxpayers Based On Net Taxable Values

THE CITY OF OAKLAND
2023/24 TOP 25 PROPERTY TAXPAYERS - SECURED
Owner (Number of Parcels) Assessed Value
1) BA2 300 LAKESIDE LLC (1) $467,811,767
2) UPTOWN BROADWAY LLC (1) $438,146,100
3) CP VI FRANKLIN LLC (1) $435,090,813
4) SOFXI WFO CENTER 21 OWNER LLC (2) $378,508,784
5) SFIII FOS 1111 BROADWAY HOLDING LLC (2) $334,331,885 6) LMV 1640 BROADWAY HOLDINGS LP (2) $320,382,910
7) NASH HOLLAND 24TH AND HARRISON INVESTORS (6) $273,572,129 8) KRE 1221 BROADWAY OWNER LLC (3) $269,939,421
9) 601 CITY CENTER LLC (1) $264,813,252
10) CSHV 1999 HARRISON LLC (1) $250,837,633
11) 3093 BROADWAY HOLDINGS LLC (1) $248,294,219
12) USPA CITY CENTER LLC (1) $236,664,480
13) KAISER (17) $233,510,887
14) CP V JLS LLC (2) $201,899,460
15) MPI MACARTHUR TOWER LLC (1) $194,376,689
16) JACK LONDON SQUARE DEVELOPMENT OAKLAND (1) $192,223,088 17) KRE 1330 BROADWAY OWNER LLC (2) $188,705,438
18) BSREP II STATION ON 12TH LLC (1) $186,198,078
19) BIT MACARTHUR COMMONS INVESTORS LLC (2) $184,048,502 20) OAKLAND GRAND OWNER LLC (2) $183,954,750
21) PACIFIC OAK SOR II OAKLAND CITY CENTER (2) $169,512,539 22) CRP THC OAKLAND BROADWAY UPTOWN OWNER (1) $166,954,387 23) NASH HOLLAND 1721 WEBSTER INVESTORS LLC (3) $162,187,430 24) CIM OAKLAND 1 KAISER PLAZA LP (1) $157,881,480
25) SOF XI WFO HARRISON OWNER LLC (1) $157,830,012
The 'Est. Total Revenue' for each owner is the estimated revenue for that owner; the 'Est. Incr 1% Revenue' estimated the revenue apportioned as 1% increment Although these estimated calculations are performed on a parcel level, county auditor/controllers' offices neither calculate nor apportion revenues at a parcel level.

Top Owners last edited on 09/06/23 by maheav using sales through 07/15/23 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

Top Property Taxpayers Based On Net Taxable Values

THE CITY OF OAKLAND
2023/24 TOP 25 PROPERTY TAXPAYERS - UNSECURED
Owner (Number of Parcels) Assessed Value
1) SSA TERMINALS LLC (6) $564,637,953
2) FEDERAL EXPRESS CORPORATION (9) $341,171,722
3) TRAPAC LLC (4) $211,046,023
4) UPTOWN HOUSING PARTNERS LP (2) $178,191,421
5) CHEVRON USA INC (9) $171,062,898
6) SOUTHWEST AIRLINES (9) $159,039,537
7) UNITED PARCEL SERVICE INC (10) $141,251,455
8) PROLOGIS MESQUITE LLC (4) $140,556,863
9) COMCAST (13) $98,740,529
10) OAK-ALACO COLISEUM AUTHORITY (2) $96,059,962
11) COOL PORT OAKLAND DRE LLC (2) $92,970,226
12) JACK LONDON SQUARE DEVELOPMENT OAKLAND (5) $74,955,403 13) CENTERPOINT OAKLAND DEVELOPMENT I LLC (2) $74,477,516 14) CALIFORNIA PHYSICIANS SERVICE (1) $71,550,571
15) HAWAIIAN AIRLINES INC (3) $65,943,317
16) KAISER (25) $58,711,505
17) IMPOSSIBLE FOODS INC (2) $57,531,405
18) 55 HARRISON 255 SECOND (OAKLAND) OWNER (2) $54,254,684 19) SPIRIT AIRLINES INC/SKYWEST AIRLINES (5) $50,988,272 20) ALASKA AIRLINES INC (5) $49,083,030
21) BAY GROVE CAPITAL LLC (1) $44,601,600
22) EVERPORT TERMINAL SERVICES INC (6) $44,363,411
23) OAKLAND FUEL FACILITIES CORPORATION (5) $38,562,157 24) HLT CALIFORNIA HILTON LLC (2) $33,141,356
25) NETJETS AVIATION INC (2) $32,483,222
The 'Est. Total Revenue' for each owner is the estimated revenue for that owner; the 'Est. Incr 1% Revenue' estimated the revenue apportioned as 1% increment Although these estimated calculations are performed on a parcel level, county auditor/controllers' offices neither calculate nor apportion revenues at a parcel level.

Top Owners last edited on 09/06/23 by maheav using sales through 07/15/23 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

SBE ASSESSED NONUNITARY UTILITIES - 2023/24 TAX YEAR

THE CITY OF OAKLAND
Electric Generation Company Parcels
Map Number TRA Owner Total ValueLand Value
Improvement
Value
Personal
PropertyParcel
1105-101-0065-07 1105-01-001-01 17-001 Dynegy Oakland LLC 2,622,745 2,622,745 0 0 1105-101-0065-08 1105-01-001-02 17-001 Dynegy Oakland LLC 857,255 857,255 0 0 $3,480,000$0$0$3,480,0002 Electric Generation Company Parcels Local Exchange Telephone Company Parcels
Map Number TRA Owner Total ValueLand Value
Improvement
Value
Personal
PropertyParcel
0279-091-0067-06 0279-01-036-01N 17-045 Pacific Bell Telephone Company 200,400 200,400 0 0 $200,400$0$0$200,4001 Local Exchange Telephone Company Parcel Other Company Parcels
Map Number TRA Owner Total ValueLand Value
Improvement
Value
Personal
PropertyParcel
0506-092-0064-09 17-001 TTX Company 114,581 0 114,581 0 0506-093-0064-10 17-001 TTX Company 852 0 0 852
0506-093-0064-11 17-001 TTX Company 760 0 0 760
$116,193$1,612$114,581$03 Other Company Parcels
Railroad Company Parcels
Map Number TRA Owner Total ValueLand Value
Improvement
Value
Personal
PropertyParcel
0804-091-0064-14 0804-01-008K-01 17-001 BNSF Railway Company 87,675 87,675 0 0 0804-091-0064-15 0804-01-008R-24 17-001 BNSF Railway Company 50,670 50,670 0 0 0839-091-0065-16 0839-01-004G-01 17-019 The Oakland Terminal Railway Company 281,894 281,894 0 0 0839-091-0067-14 0839-01-004D-02 17-046 The Oakland Terminal Railway Company 310,998 310,998 0 0 0839-091-0067-15 0839-01-004D-03 17-046 The Oakland Terminal Railway Company 178,364 178,364 0 0 0839-091-0067-16 0839-01-004D-04 17-046 The Oakland Terminal Railway Company 73,644 73,644 0 0 0839-091-0067-17 0839-01-004E-01 17-046 The Oakland Terminal Railway Company 42,806 42,806 0 0 0817-091-0065-12 0817-01-001-01 17-019 Tulare Valley Railroad 892,980 892,980 0 0 0817-092-0065-13 817-1-1-1 17-019 Tulare Valley Railroad 44,213 0 44,213 0 0843-091-0064-18 0843-01-003C-25 17-001 Union Pacific Railroad Company 1,600,000 1,600,000 0 0 0843-091-0064-19 0843-01-005-05 17-001 Union Pacific Railroad Company 450,000 450,000 0 0 0843-091-0064-20 0843-01-005-06 17-001 Union Pacific Railroad Company 622,040 622,040 0 0 0843-091-0064-21 0872-01-001R-44 17-001 Union Pacific Railroad Company 753,900 753,900 0 0 0843-091-0064-22 0872-01-004C-22 17-001 Union Pacific Railroad Company 87,675 87,675 0 0 0843-091-0064-23 0872-01-077F-62 17-001 Union Pacific Railroad Company 187,500 187,500 0 0 0843-091-0064-24 0872-01-077M-85 17-001 Union Pacific Railroad Company 32,430 32,430 0 0 0843-091-0065-01 0872-01-081D-13 17-001 Union Pacific Railroad Company 32,670 32,670 0 0 0843-091-0065-02 0872-01-103B-05 17-001 Union Pacific Railroad Company 56,925 56,925 0 0 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: State Board of Equalization 2023/24 Utility Tax Rolls

SBE ASSESSED NONUNITARY UTILITIES - 2023/24 TAX YEAR

THE CITY OF OAKLAND
Railroad Company Parcels (Continued)
Map Number TRA Owner Total ValueLand Value
Improvement
Value
Personal
PropertyParcel
0843-091-0065-03 0872-01-143-13 17-001 Union Pacific Railroad Company 50,670 50,670 0 0 0843-091-0065-19 0843-01-006-01 17-019 Union Pacific Railroad Company 11,220 11,220 0 0 0843-091-0066-03 0843-01-010-17 17-032 Union Pacific Railroad Company 64,676 64,676 0 0 0843-091-0066-04 0872-01-086-06 17-032 Union Pacific Railroad Company 14,400 14,400 0 0 0843-091-0066-05 0872-01-086-10 17-032 Union Pacific Railroad Company 35,000 35,000 0 0 0843-091-0066-06 0872-01-086E-25 17-032 Union Pacific Railroad Company 392,040 392,040 0 0 0843-091-0066-07 0872-01-086H-33 17-032 Union Pacific Railroad Company 1,184,000 1,184,000 0 0 0843-091-0066-08 0872-01-088-06 17-032 Union Pacific Railroad Company 210,000 210,000 0 0 0843-091-0066-09 0872-01-088D-13 17-032 Union Pacific Railroad Company 77,500 77,500 0 0 0843-091-0066-10 0872-01-088F-19 17-032 Union Pacific Railroad Company 84,540 84,540 0 0 0843-091-0066-11 0872-01-089G-29 17-032 Union Pacific Railroad Company 64,676 64,676 0 0 0843-091-0066-12 0872-01-108A-08 17-032 Union Pacific Railroad Company 189,690 189,690 0 0 0843-091-0066-13 0872-01-108C-10 17-032 Union Pacific Railroad Company 509,652 509,652 0 0 0843-091-0066-18 0872-01-107G-39 17-037 Union Pacific Railroad Company 370,000 370,000 0 0 0843-091-0067-09 0843-01-005-04 17-045 Union Pacific Railroad Company 569,200 569,200 0 0 0843-091-0067-10 0872-01-104A-05 17-045 Union Pacific Railroad Company 158,400 158,400 0 0 0843-092-0065-04 17-001 Union Pacific Railroad Company 6,680 0 6,680 0 0843-092-0065-23 17-022 Union Pacific Railroad Company 13,694 0 13,694 0 0843-092-0066-14 17-032 Union Pacific Railroad Company 7,097 0 7,097 0 0843-092-0066-19 872-1-107G-39 17-037 Union Pacific Railroad Company 6,424 0 6,424 0 0843-891-0066-23 0872-01-001R-43 17-041 Union Pacific Railroad Company 609,032 609,032 0 0 0843-891-0066-24 0872-01-001S-45 17-041 Union Pacific Railroad Company 738,073 738,073 0 0 0843-891-0067-01 0872-01-001S-46 17-041 Union Pacific Railroad Company 570,255 570,255 0 0 0843-891-0067-20 0872-01-077S-97 17-046 Union Pacific Railroad Company 318,658 318,658 0 0 0843-892-0067-02 872-1-1S-S-45-&-46-& 17-041 Union Pacific Railroad Company 1,047,911 0 1,047,911 0 0843-892-0067-21 872-01-77S-97 17-046 Union Pacific Railroad Company 3,306,950 0 3,306,950 0 $16,396,822$0$4,432,969$11,963,85344 Railroad Company Parcels $20,193,415$1,612$4,547,550$15,644,25350 Utility Parcels Listed Totals Land Value Total Value
Personal
Property
Improvement
Value
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: State Board of Equalization 2023/24 Utility Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-022 $15,750,000 $0233 Broadway 233 Broadway Partners Lp And Andrea 233 Broadwa Et Al001 -0135-001-00 Commercial 17-022 $0 $24,415,000233 Broadway 233 Broadway Partners Lp And Andrea 233 Broadwa Et Al001 -0135-001-02 Commercial 17-022 $0 $4,794,000229 Broadway 233 Broadway Partners Lp And Andrea 233 Broadwa Et Al001 -0135-001-03 Commercial 17-022 $2,200,000 $0229 Broadway 233 Broadway Partners Lp And Andrea 233 Broadwa Et Al001 -0135-002-00 Commercial 17-014 $669,864 $0610 Market St Darcck Pearl Investments Llc001 -0223-001-00 Commercial 17-014 $3,501,335 $0610 Market St Darcck Pearl Investments Llc001 -0223-005-00 Commercial 17-014 $0 $4,240,910610 Market St Darcck Pearl Investments Llc001 -0223-008-00 Commercial 17-022 $520,200 $0930 Clay St Li Bihang002 -0037-034-00 Residential 17-022 $239,976 $0930 Clay St P Fukushima Harriet Trust002 -0037-035-00 Residential 17-022 $0 $0930 Clay St Swan'S Market Condo002 -0037-046-00 Residential 17-022 $0 $530,603930 Clay St Cohen Charmian Trust002 -0037-047-00 Residential 17-022 $0 $244,774930 Clay St P Fukushima Harriet Trust002 -0037-048-00 Residential 17-022 $0 $0930 Clay St Swan'S Market Condo002 -0037-049-00 Residential 17-022 $0 $01150 Clay St City Of Oakland002 -0097-038-00 Govt. Owned 17-016 $0 $011Th St City Of Oakland002 -0097-039-00 Govt. Owned 17-022 $0 $011Th St City Of Oakland002 -0097-040-00 Govt. Owned 17-022 $0 $130,960,3791150 Clay St 1100 Clay Oakland Owner Llc002 -0097-049-00 Residential 17-022 $0 $01150 Clay St 1100 Clay Oakland Owner Llc002 -0097-050-00 Vacant 17-022 $0 $01150 Clay St 1100 Clay Oakland Owner Llc002 -0097-051-00 Vacant 17-016 $0 $01150 Clay St 1100 Clay Oakland Owner Llc002 -0097-052-00 Vacant 17-022 $0 $01150 Clay St City Of Oakland002 -0097-053-00 Vacant 17-022 $0 $01150 Clay St City Of Oakland002 -0097-054-00 Vacant 17-016 $0 $01150 Clay St City Of Oakland002 -0097-055-00 Vacant 17-016 $0 $01150 Clay St City Of Oakland002 -0097-056-00 Vacant 17-020 $22,380,334 $011Th St Stg City Square Llc002 -0099-001-01 Commercial 17-022 $0 $6,744,67611Th St Storage City Square Llc002 -0099-001-04 Commercial 17-016 $0 $3,485,09711Th St Storage City Square Llc002 -0099-001-05 Commercial 17-021 $0 $3,477,64811Th St Storage City Square Llc002 -0099-001-06 Commercial 17-020 $0 $4,761,30611Th St Storage City Square Llc002 -0099-001-07 Commercial 17-021 $0 $1,264,35111Th St Storage City Square Llc002 -0099-001-08 Commercial 17-020 $0 $2,458,01111Th St Storage City Square Llc002 -0099-001-09 Commercial 17-020 $0 $18,20411Th St Storage City Square Llc002 -0099-001-10 Commercial 17-020 $0 $20,56311Th St Storage City Square Llc002 -0099-001-11 Commercial 17-020 $0 $011Th St Storage City Square Llc002 -0099-001-12 Commercial This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-020 $0 $011Th St Storage City Square Llc002 -0099-001-13 Commercial 17-020 $0 $58,94411Th St Storage City Square Llc002 -0099-001-14 Commercial 17-020 $0 $287,19211Th St Storage City Square Llc002 -0099-001-15 Commercial 17-022 $0 $48,09511Th St Storage City Square Llc002 -0099-001-16 Commercial 17-022 $0 $131,28211Th St Storage City Square Llc002 -0099-001-18 Commercial 17-016 $0 $67,30911Th St Storage City Square Llc002 -0099-001-19 Commercial 17-046 $638,781 $0760 22Nd St West Grand And Brush 1 Lp003 -0025-010-00 Vacant 17-046 $115,512 $02201 Brush St West Grand And Brush Llc003 -0025-011-00 Vacant 17-046 $0 $634,5002201 Brush St West Grand And Brush 1 Lp003 -0025-011-01 Vacant 17-019 $3,047,658 $01925 Brush St 1925 Brush Llc003 -0047-009-01 Industrial 17-019 $0 $2,991,1501925 Brush St 1925 Brush Llc003 -0047-036-00 Vacant 17-046 $837,720 $01412 11Th St Buenviaje Rensise And Chu Keith; Chu Keith004 -0063-037-01 Residential 17-046 $256,244 $0Mandela Pkwy Chow Jingta004 -0063-039-01 Vacant 17-046 $767,171 $01416 11Th St Abovwe Joseph Akpoghene; Abovwe Nkeiru004 -0063-040-00 Residential 17-046 $767,171 $01414 11Th St Freeman Austin Jabari Owens; Farrow Sandra004 -0063-041-00 Residential 17-046 $850,733 $01410 11Th St Kristin A Long Living Trust004 -0063-043-00 Residential 17-046 $831,158 $01408 11Th St Chow Jingta004 -0063-044-00 Residential 17-046 $0 $1,020,0001416 11Th St Abovwe Joseph A And Nkeiru004 -0063-065-00 Residential 17-046 $0 $810,0001414 11Th St Freeman Austin J And Farrow Sandra004 -0063-066-00 Residential 17-046 $0 $906,7481412 11Th St Buenviaje Rensise And Chu Keith004 -0063-067-00 Residential 17-046 $0 $920,0201410 11Th St Long Kristin A Trust004 -0063-068-00 Residential 17-046 $0 $900,0531408 11Th St Chih-I Alex Chiang; Chih-I Jennifer Li-Jung004 -0063-069-00 Residential 17-046 $2,268,849 $01510 8Th St 1510 8Th Street Llc004 -0093-041-00 Residential 17-046 $0 $788,4731510 8Th St 1510 8Th Street Llc004 -0093-042-00 Residential 17-046 $0 $781,4911512 8Th St 1510 8Th Street Llc004 -0093-043-00 Residential 17-046 $0 $744,2601514 8Th St 1510 8Th Street Llc004 -0093-044-00 Residential 17-046 $0 $01510 8Th St 1510 8Th Street Llc004 -0093-045-00 Residential 17-019 $1,051,170 $01058 16Th St Lurline Assets Group Llc005 -0387-010-02 Residential 17-019 $0 $1,072,1931058 16Th St Lurline Assets Group Llc005 -0387-022-00 Residential 17-046 $3,048,393 $02242 Magnolia St 2242 Magnolia Llc005 -0426-022-01 Vacant 17-046 $0 $11,109,3602242 Magnolia St 2242 Magnolia Llc005 -0426-039-00 Residential 17-046 $1,018,355 $02312 Linden St Mekano Inc005 -0429-028-00 Residential 17-046 $0 $1,027,5012312 Linden St Mekano Inc005 -0429-031-00 Residential 17-046 $127,500 $02423 Linden St 2432 Chestnut Llc005 -0435-005-00 Vacant This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-046 $173,400 $02420 Chestnut St 2432 Chestnut Llc005 -0435-017-00 Residential 17-046 $668,100 $02432 Chestnut St 2432 Chestnut Llc005 -0435-018-01 Industrial 17-046 $0 $988,3802420 Chestnut St 2432 Chestnut Llc005 -0435-018-02 Vacant 17-046 $5,076,474 $01708 Wood St Tri Pointe Homes Inc007 -0563-062-00 Vacant 17-046 $11,619,905 $01708 Wood St Tri Pointe Homes Inc007 -0563-071-00 Vacant 17-046 $0 $822,0001708 Wood St Pang Derek007 -0563-072-00 Residential 17-046 $0 $734,4001708 Wood St Kale Joki007 -0563-073-00 Residential 17-046 $0 $734,1001708 Wood St Reynolds Akilah007 -0563-074-00 Residential 17-046 $0 $766,1001708 Wood St Louis Sheila R007 -0563-075-00 Residential 17-046 $0 $711,0001708 Wood St Wang Yu H And Mainetti Amy007 -0563-076-00 Residential 17-046 $0 $721,4001726 17Th St Arnold Sacha007 -0563-077-00 Residential 17-046 $0 $776,6001708 Wood St Wolfe Ashley S And Romero Angelica M007 -0563-078-00 Residential 17-046 $0 $772,8001708 Wood St So Linda And Rotha007 -0563-079-00 Residential 17-046 $0 $707,7001708 Wood St Reed Blair E Jr007 -0563-080-00 Residential 17-046 $0 $725,2001708 Wood St Sandes Javier L And Zoila M007 -0563-081-00 Residential 17-046 $0 $839,9001708 Wood St Bowlus Michael E And Gunter Joshua M007 -0563-082-00 Residential 17-046 $0 $583,6481708 Wood St Tri Pointe Homes Inc007 -0563-083-00 Vacant 17-046 $0 $583,6481708 Wood St Chew William And Jean Et Al007 -0563-084-00 Vacant 17-046 $0 $583,6481708 Wood St Tri Pointe Homes Inc007 -0563-085-00 Vacant 17-046 $0 $583,6481708 Wood St Tri Pointe Homes Inc007 -0563-086-00 Vacant 17-046 $0 $583,6481708 Wood St Tri Pointe Homes Inc007 -0563-087-00 Vacant 17-046 $0 $583,6481708 Wood St Tri Pointe Homes Inc007 -0563-088-00 Vacant 17-046 $0 $583,6471708 Wood St Tri Pointe Homes Inc007 -0563-089-00 Vacant 17-046 $0 $583,6471708 Wood St Tri Pointe Homes Inc007 -0563-090-00 Vacant 17-046 $0 $583,6471708 Wood St Tri Pointe Homes Inc007 -0563-091-00 Vacant 17-046 $0 $583,6471708 Wood St Tri Pointe Homes Inc007 -0563-092-00 Vacant 17-046 $0 $583,6471708 Wood St Tri Pointe Homes Inc007 -0563-093-00 Vacant 17-046 $0 $583,6471708 Wood St Tri Pointe Homes Inc007 -0563-094-00 Vacant 17-046 $0 $758,7001706 Wood St Woo David And Silvestre Cecilia007 -0563-095-00 Residential 17-046 $0 $724,1001708 Wood St Plotkin Kevin And June007 -0563-096-00 Residential 17-046 $0 $695,1001710 Wood St Ly Kim M007 -0563-097-00 Residential 17-046 $0 $801,4001712 Wood St Wang Esther007 -0563-098-00 Residential 17-046 $0 $702,2001716 Wood St Branch Julian And Zhang Yidan B007 -0563-099-00 Residential 17-046 $0 $730,7001718 Wood St Mak Stella H And Roger H007 -0563-100-00 Residential This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-046 $0 $780,9001720 Wood St Assaf Basel M And Phan Dung007 -0563-101-00 Residential 17-046 $0 $479,6471708 Wood St Khan Aaminah007 -0563-102-00 Vacant 17-046 $0 $455,6471708 Wood St Fontan Diego; Campa Aura007 -0563-103-00 Vacant 17-046 $0 $455,6471708 Wood St Harley Christian; Harley Sierra007 -0563-104-00 Vacant 17-046 $0 $479,6471708 Wood St Fuller Renee R; Turner Jovon P007 -0563-105-00 Vacant 17-046 $0 $445,6471708 Wood St Newman Jonathan; Jung Nicole007 -0563-106-00 Vacant 17-046 $0 $448,6471708 Wood St Tri Pointe Homes Inc007 -0563-107-00 Vacant 17-046 $0 $455,6471708 Wood St Wali Sultana Shaukat; Olowu Olusegun007 -0563-108-00 Vacant 17-046 $0 $479,6471708 Wood St Tri Pointe Homes Inc007 -0563-109-00 Vacant 17-046 $0 $211,6471708 Wood St Ellis At Central Station Community Association007 -0563-110-00 Vacant 17-046 $0 $211,6471708 Wood St Lee Jonathan W007 -0563-111-00 Vacant 17-046 $0 $211,6471708 Wood St Cruz Patrick007 -0563-112-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-113-00 Vacant 17-046 $0 $211,6471708 Wood St Mcleod Matthew007 -0563-114-00 Vacant 17-046 $0 $211,6471708 Wood St Rodechanaphairatana Isara; Nontijan Boonyapa007 -0563-115-00 Vacant 17-046 $0 $211,6471708 Wood St Gatumia Alice007 -0563-116-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-117-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-118-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-119-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-120-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-121-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-122-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-123-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-124-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-125-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-126-00 Vacant 17-046 $0 $211,6471708 Wood St Tri Pointe Homes Inc007 -0563-127-00 Vacant 17-046 $0 $01708 Wood St Tri Pointe Homes007 -0563-128-00 Vacant 17-046 $0 $681,4501708 Wood St Tri Pointe Homes Inc007 -0563-129-00 Vacant 17-046 $0 $638,4501708 Wood St Tri Pointe Homes Inc007 -0563-130-00 Vacant 17-046 $0 $638,4501708 Wood St Tri Pointe Homes Inc007 -0563-131-00 Vacant 17-046 $0 $681,4501708 Wood St Tri Pointe Homes Inc007 -0563-132-00 Vacant 17-046 $0 $620,4501708 Wood St Salinas Stacey A007 -0563-133-00 Vacant 17-046 $0 $626,4501708 Wood St Getachew Kiyaki007 -0563-134-00 Vacant This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-046 $0 $638,4511708 Wood St Tri Pointe Homes Inc007 -0563-135-00 Vacant 17-046 $0 $681,4511708 Wood St Yearwood Lorna007 -0563-136-00 Vacant 17-046 $0 $01708 Wood St Tripointe Homes Hold007 -0563-137-00 Residential 17-022 $258,187,746 $0265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-020-01 Vacant 17-022 $1,536,390 $0300 24Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-021-01 Commercial 17-022 $22,652,713 $0306 24Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-023-03 Vacant 17-022 $1,576,755 $0310 24Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-024-00 Vacant 17-022 $2,575,366 $0322 24Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-025-00 Vacant 17-022 $0 $592,020265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-040-00 Vacant 17-022 $0 $29,651,400265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-041-00 Commercial 17-022 $0 $2,432,700265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-042-00 Commercial 17-022 $0 $4,278,900265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-043-00 Commercial 17-022 $0 $236,617,109265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-044-00 Residential 17-022 $0 $0265 27Th St Nash Holland 24Th And Harrison Investors Llc008 -0671-045-00 Residential 17-001 $1,601,533 $03317 Harrison St 3319 Harrison Street Llc010 -0809-006-00 Vacant 17-001 $0 $890,0003317 Harrison St Chang Amy010 -0809-018-00 Residential 17-001 $0 $685,9453317 Harrison St Dinnocenzo Maria F010 -0809-019-00 Residential 17-001 $0 $03317 Harrison St 3319 Harrison Street Llc010 -0809-020-00 Residential 17-001 $0 $786,5143317 Harrison St Ong Jessica M And Perez Fernando R010 -0809-021-00 Residential 17-001 $0 $653,7083317 Harrison St Ammari Lyth And Myra010 -0809-022-00 Residential 17-001 $0 $03317 Harrison St 3319 Harrison Street Llc010 -0809-023-00 Residential 17-001 $1,944,664 $0767 Calmar Ave Ocean Properties Partners Llc011 -0869-032-00 Residential 17-001 $0 $275,147767 Calmar Ave Ocean Properties Partners Llc011 -0869-055-00 Vacant 17-001 $0 $1,403,344767 Calmar Ave Ocean Properties Partners Llc011 -0869-056-00 Residential 17-001 $0 $305,065767 Calmar Ave Ocean Properties Partners Llc011 -0869-057-00 Vacant 17-046 $926,466 $03855 West St 3855 West Street Llc012 -0960-017-00 Vacant 17-046 $0 $970,0003849 West St Kokernak Emily P And Boardman David F012 -0960-031-00 Residential 17-046 $0 $128,6003849 West St Chou Jamie; Beach Zach012 -0960-032-00 Vacant 17-046 $0 $164,2293849 West St Tu Thomas And San Shin T; San Shin Thu012 -0960-033-00 Vacant 17-046 $0 $180,5163849 West St Aluko Obadamilola012 -0960-034-00 Vacant 17-046 $0 $138,5533849 West St 3855 West Street Llc012 -0960-035-00 Vacant 17-046 $0 $171,4683849 West St Chin Kimberly Y012 -0960-036-00 Vacant 17-001 $723,865 $0687 45Th St Wong Jeffrey013 -1093-030-00 Residential 17-001 $0 $369,169687 45Th St Wong Jeffrey013 -1093-039-00 Residential This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-001 $0 $369,170687 45Th St Wong Jeffrey013 -1093-040-00 Residential 17-001 $3,251,137 $04430 Howe St Oakmeda Management Llc013 -1128-018-01 Residential 17-001 $0 $3,178,2914430 Howe St Oakmeda Management Llc013 -1128-018-03 Residential 17-001 $1,915,066 $04440 Howe St Oakmeda Management Llc013 -1128-019-02 Residential 17-001 $0 $2,067,2524440 Howe St Oakmeda Management Llc013 -1128-019-03 Residential 17-001 $536,095 $0345 51St St Alterre Partners Llc013 -1137-045-05 Vacant 17-001 $0 $112,973345 51St St Alterre Partners Llc013 -1137-045-06 Vacant 17-001 $0 $160,644345 51St St Alterre Partners Llc013 -1137-045-07 Vacant 17-001 $0 $161,431345 51St St Alterre Partners Llc013 -1137-045-08 Vacant 17-001 $0 $111,767345 51St St Alterre Partners Llc013 -1137-045-09 Vacant 17-003 $635,320 $04722 Shattuck Ave Shattuck Avenue Apartments Llc013 -1156-009-00 Residential 17-003 $0 $211,7734722 Shattuck Ave Shattuck Avenue Apartments Llc013 -1156-010-00 Residential 17-003 $0 $211,7734724 Shattuck Ave Shattuck Avenue Apartments Llc013 -1156-011-00 Residential 17-003 $0 $211,7744726 Shattuck Ave Shattuck Avenue Apartments Llc013 -1156-012-00 Residential 17-003 $0 $04722 Shattuck Ave Common Area Lot 1 Pm 10515013 -1156-013-00 Residential 17-003 $22,665,580 $05110 Telegraph Ave Common Area Lot 1 (Pm 10644)014 -1226-016-00 Vacant 17-003 $0 $05110 Telegraph Ave Telegraph 2 Neun Owner Llc014 -1226-017-00 Commercial 17-003 $0 $2,499,5475110 Telegraph Ave Telegraph 2 Neun Owner Llc014 -1277-205-00 Commercial 17-003 $0 $1,562,6535110 Telegraph Ave Telegraph 2 Neun Owner Llc014 -1277-206-00 Commercial 17-003 $0 $178,9875110 Telegraph Ave Telegraph 2 Neun Owner Llc014 -1277-207-00 Commercial 17-003 $0 $18,877,7005110 Telegraph Ave Telegraph 2 Neun Owner Llc014 -1277-208-00 Commercial 17-003 $1,051,170 $01070 55Th St Yu Junying Trust015 -1308-008-00 Residential 17-003 $0 $1,072,1931070 55Th St Yu Junying Trust015 -1308-035-00 Residential 17-003 $179,564 $06527 Telegraph Ave Cross Trust016 -1424-015-01 Commercial 17-003 $0 $187,8066527 Telegraph Ave Cross James A And Vaughan Aniita P Trust016 -1424-015-02 Commercial 17-003 $118,263 $06519 Telegraph Ave Cross Trust016 -1424-016-02 Commercial 17-003 $0 $115,9756519 Telegraph Ave Cross James A And Vaughan Anita P Trust016 -1424-016-04 Commercial 17-003 $2,631,989 $01048 62Nd St 1048 62Nd Street Development Llc016 -1444-019-00 Residential 17-003 $0 $775,0001048 62Nd St Bronin Dmitriy And Olga016 -1444-062-00 Residential 17-003 $0 $816,0001048 62Nd St Freyman William A And Khan Sophia016 -1444-063-00 Residential 17-003 $0 $925,6501048 62Nd St Kelly Ryan Shavawn016 -1444-064-00 Residential 17-003 $0 $556,6141048 62Nd St 1048 62Nd Street Development Llc016 -1444-065-00 Residential 17-003 $0 $458,1741048 62Nd St 1048 62Nd Street Development Llc016 -1444-066-00 Residential 17-003 $0 $01048 62Nd St Common Area Pm 11070 Lot 1016 -1444-067-00 Residential This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-003 $431,998 $06428 Salem St Marchant D Trust016 -1450-014-00 Residential 17-003 $0 $440,6376428 Salem St Marchant D Trust016 -1450-017-00 Residential 17-041 $231,433 $0Wood St Twh-Cs Lp018 -0310-003-08 Vacant 17-041 $793,690 $0Wood St Twh-Cs Lp018 -0310-003-09 Vacant 17-041 $73,689 $0Wood St Twh-Cs Lp018 -0310-003-10 Vacant 17-041 $0 $0Wood St Twh-Cs Lp018 -0310-003-11 Govt. Owned 17-041 $0 $7,231,800Wood St Twh Cs Lp018 -0310-016-00 Vacant 17-045 $0 $0288 9Th Ave City Of Oakland018 -0465-002-04 Govt. Owned 17-045 $0 $0288 9Th Ave City Of Oakland018 -0465-002-32 Govt. Owned 17-045 $0 $0288 9Th Ave City Of Oakland018 -0465-002-33 Govt. Owned 17-045 $0 $0288 9Th Ave City Of Oakland018 -0465-002-34 Govt. Owned 17-045 $0 $01095 Embarcadero City Of Oakland018 -0470-002-03 Govt. Owned 17-045 $0 $01095 Embarcadero City Of Oakland018 -0470-002-10 Govt. Owned 17-037 $826,149 $02236 E. 12Th St Satellite Affordable Housing Associates020 -0106-001-00 Vacant 17-037 $984,267 $02245 International Blvd Satellite Affordable Housing Associates020 -0106-002-00 Vacant 17-037 $640,276 $02249 International Blvd Satellite Affordable Housing Associates020 -0106-003-01 Vacant 17-037 $874,903 $02257 International Blvd Satellite Affordable Housing Associates020 -0106-005-00 Industrial 17-037 $0 $3,553,0002255 International Blvd Ancora Lp020 -0106-017-00 Vacant 17-037 $392,744 $02227 International Blvd Satellite Affordable Housing Associates020 -0107-005-01 Vacant 17-045 $916,236 $01430 8Th Ave Home Near Lake Llc020 -0137-017-00 Residential 17-045 $0 $180,1091430 8Th Ave Home Near Lake Llc020 -0137-018-00 Residential 17-045 $0 $220,2221430 8Th Ave Home Near Lake Llc020 -0137-019-00 Residential 17-045 $0 $203,7841430 8Th Ave Home Near Lake Llc020 -0137-020-00 Residential 17-045 $0 $168,8311430 8Th Ave Home Near Lake Llc020 -0137-021-00 Residential 17-045 $0 $454,3311430 8Th Ave Home Near Lake Llc020 -0137-022-00 Residential 17-045 $0 $01430 8Th Ave Home Near Lake Llc020 -0137-023-00 Residential 17-045 $597,724 $0Park Blvd Elephant Head Investments Ii Llc021 -0277-017-00 Vacant 17-045 $0 $609,678Park Blvd Elephant Head Investments Ii Llc021 -0277-041-00 Vacant 17-001 $100,980 $01663 Trestle Glen Rd Hirst Shafer Construction And Development024 -0608-013-00 Vacant 17-001 $0 $146,6781663 Trestle Glen Rd Hirst Shafer Construction And Development024 -0608-013-01 Vacant 17-001 $100,980 $01663 Trestle Glen Rd Hirst Shafer Construction And Development024 -0608-014-00 Vacant 17-001 $100,980 $01663 Trestle Glen Rd Hirst Shafer Construction And Development024 -0608-015-00 Vacant 17-001 $0 $162,3201663 Trestle Glen Rd Hirst Shafer Construction And Development024 -0608-015-01 Vacant 17-037 $13,700,820 $02619 E. 12Th St My Storage Llc025 -0749-002-00 Industrial This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-037 $304,493 $02783 E. 12Th St My Storage Llc025 -0749-003-00 Vacant 17-037 $0 $02619 E. 12Th St My Storage Llc025 -0749-004-00 Industrial 17-037 $0 $029Th Ave Doolittle Williams Llc025 -0749-005-00 Vacant 17-037 $815,229 $029Th Ave Doolittle Williams Llc025 -0749-006-00 Commercial 17-037 $262,740 $02783 E. 12Th St Doolittle Williams Llc025 -0749-007-00 Industrial 17-037 $1,073,614 $02783 E. 12Th St Doolittle Williams Llc025 -0749-008-00 Industrial 17-037 $0 $20,400,0002619 E. 12Th St Mhc 120 Oakland California Llc025 -0749-009-00 Industrial 17-037 $0 $2,505,67429Th Ave Doolittle Williams Llc025 -0749-010-00 Industrial 17-001 $632,400 $02727 Fruitvale Ave Bay Ridge Development Llc026 -0820-041-02 Commercial 17-001 $204,000 $02727 Fruitvale Ave Bay Ridge Development Llc026 -0820-041-03 Vacant 17-001 $0 $853,1282727 Fruitvale Ave Bay Ridge Development Llc026 -0820-041-04 Commercial 17-001 $656,178 $02011 Macarthur Blvd Craycroft Corner Llc026 -0835-001-00 Commercial 17-001 $0 $73,4352011 Macarthur Blvd Craycroft Corner Llc And Olson Marilyn Trust026 -0835-001-02 Vacant 17-001 $0 $454,5562011 Macarthur Blvd Craycroft Corner Llc026 -0835-001-03 Commercial 17-001 $805,800 $03435 Dimond Ave Gabbay Nima D026 -0835-007-00 Residential 17-001 $0 $1,163,8003435 Dimond Ave Gabbay Nima D026 -0835-007-01 Residential 17-001 $1,168,686 $03524 Rubin Dr Spencer Suzanne Leseur; Adler Ray Miles029 -1166-011-06 Residential 17-001 $0 $1,577,0003524 Rubin Dr Spencer Suzanne L And Adler Ray M029 -1166-011-07 Residential 17-001 $771,323 $03495 Robinson Dr Spencer Suzanne Leseur; Adler Ray Miles029 -1166-012-02 Residential 17-001 $0 $786,4203495 Robinson Dr Streimer Roberta Trust029 -1166-012-04 Residential 17-001 $104,433 $04311 Macarthur Blvd Oakland Macarthur Pacific Associates030 -1982-121-00 Vacant 17-001 $226,272 $04317 Macarthur Blvd Oakland Macarthur Pacific Associates030 -1982-122-00 Vacant 17-001 $142,725 $0High St Oakland Macarthur Pacific Associates030 -1982-123-00 Vacant 17-001 $0 $2,040,0004311 Macarthur Blvd Oakland Macarthur Pacific Associates Lp030 -1982-123-01 Vacant 17-032 $0 $0E. 12Th St 1228 Thirty Sixth Avenue Llc033 -2177-010-06 Vacant 17-032 $1,101,922 $01228 36Th Ave 1228 Thirty Sixth Avenue Llc033 -2177-016-03 Recreational 17-032 $0 $2,074,2701228 36Th Ave 1228 Thirty Sixth Avenue Llc033 -2177-022-00 Residential 17-045 $551,349 $05308 Foothill Blvd Bp Bakery Llc035 -2378-008-00 Commercial 17-045 $0 $1,024,8895308 Foothill Blvd Bp Bakery Llc035 -2378-008-01 Commercial 17-045 $453,445 $05300 Foothill Blvd Bp Bakery Llc035 -2378-009-00 Commercial 17-001 $0 $90,3005815 Fleming Ave Gabrielson Rachel M And Ryan F038 -9009-001-00 Residential 17-045 $2,797,538 $08411 Macarthur Blvd Center Of Hope Community Church043 -4622-001-02 Institutional 17-045 $116,910 $08425 Macarthur Blvd Center Of Hope Community Church043 -4622-004-02 Recreational 17-045 $0 $08425 Macarthur Blvd Center Of Hope Community Church043 -4622-004-04 Recreational This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-045 $0 $2,969,0218411 Macarthur Blvd Center Of Hope Community Church043 -4622-004-05 Institutional 17-038 $87,414,261 $08750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4675-003-23 Vacant 17-001 $1,640,445 $04407 Saint Andrews Rd Oak Knoll Venture Acquisition Llc043A-4675-047-01 Vacant 17-038 $0 $19,878,4508750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4675-110-00 Vacant 17-038 $0 $35,208,2258750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4675-111-00 Vacant 17-001 $0 $6,933,3928750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4675-112-00 Vacant 17-001 $566,250 $0Keller Ave Ghia Llc043A-4762-003-00 Vacant 17-001 $0 $141,700Keller Ave Ghia Llc043A-4763-001-00 Vacant 17-001 $0 $93,714Keller Ave Ghia Llc043A-4763-002-00 Vacant 17-001 $0 $111,656Keller Ave Ghia Llc043A-4763-003-00 Vacant 17-001 $0 $230,503Keller Ave Ghia Llc043A-4763-004-00 Vacant 17-038 $0 $772,4088750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4765-001-00 Vacant 17-038 $0 $10,2008750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4765-002-00 Vacant 17-038 $0 $4,315,7848750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4765-003-00 Vacant 17-038 $0 $6,158,3058750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4765-004-00 Vacant 17-038 $0 $10,2008750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4766-001-00 Vacant 17-038 $0 $10,2008750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4766-002-00 Vacant 17-038 $0 $10,2008750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4766-003-00 Vacant 17-038 $0 $3,787,8918750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4766-004-00 Vacant 17-038 $0 $3,643,5378750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4766-005-00 Vacant 17-038 $0 $2,090,9838750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4766-006-00 Vacant 17-038 $0 $10,2008750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-001-00 Vacant 17-038 $0 $10,2008750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-002-00 Vacant 17-038 $0 $1,479,6598750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-003-00 Vacant 17-038 $0 $956,6788750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-004-00 Vacant 17-038 $0 $2,112,3548750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-005-00 Vacant 17-038 $0 $1,061,3388750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-006-00 Vacant 17-038 $0 $1,440,2858750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-007-00 Vacant 17-038 $0 $1,247,5318750 Mountain Blvd Oak Knoll Venture Acquisition Llc043A-4767-008-00 Vacant 17-032 $15,370,732 $0190 98Th Ave California Yards Llc044 -5020-003-72 Industrial 17-032 $0 $0190 98Th Ave Alameda County Flood And Water Conservation District044 -5020-003-73 Govt. Owned 17-032 $0 $15,557,869190 98Th Ave California Yards Llc044 -5020-003-74 Industrial 17-045 $78,500 $02120 102Nd Ave Esparzabanuelos Raeann047 -9009-001-00 Residential 17-038 $306,106 $0Barcelona St Oak Knoll Venture Acquisition Llc048 -6870-001-00 Vacant This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 PARCEL CHANGE LISTING

THE CITY OF OAKLAND
TRA Use Category
Dropped Parcel
Prior Year Value
New Parcel No.

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
17-038 $0 $0Barcelona St City Of Oakland048 -6870-002-00 Govt. Owned 17-038 $0 $0Barcelona St City Of Oakland048 -6870-002-01 Govt. Owned 17-038 $0 $0Barcelona St City Of Oakland048 -6870-002-02 Govt. Owned 17-001 $0 $84,10010344 Foothill Blvd Gilford Kimberly R048 -9009-002-00 Residential 17-001 $0 $76,9349891 Thermal St Benson Maureen E048 -9009-003-00 Residential 17-003 $619,056 $06357 Florio St Sankey Richard J Trust048A-7066-022-00 Residential 17-003 $0 $631,4376353 Florio St Sankey Richard J Trust048A-7066-028-00 Residential 17-001 $1,561,700 $06210 Broadway Ter Mark Mears And Balwinder Kaur Living Trust048A-7104-025-01 Residential 17-001 $0 $0Broadway Ter Mears Mark And Balwinder Kaur Trust048A-7104-025-02 Residential 17-001 $0 $1,565,8666210 Broadway Ter Keller Casey And Catherine048A-7104-025-03 Residential 17-003 $1,216,397 $06034 Thornhill Dr Home Moms Llc048F-7383-024-06 Vacant 17-003 $0 $2,006,2006034 Thornhill Dr Atluri Srinath048F-7383-024-09 Vacant 17-003 $99,577 $06042 Thornhill Dr Dean Banks And Sharon Banks Declaration Of Trust048F-7383-025-00 Residential 17-003 $0 $105,1376042 Thornhill Dr Banks Dean And Sharon Trust048F-7383-025-01 Residential 17-003 $784,592 $06013 Skyline Blvd Rousso Steven And Azevedo Theresa048H-7505-026-00 Residential 17-003 $97,500 $0Skyline Blvd Rousso Steven And Theresa A048H-7505-027-00 Vacant 17-003 $0 $884,0446013 Skyline Blvd Rousso Steven And Azevedo Theresa048H-7505-027-01 Residential 17-003 $11,155 $0Gravatt Dr Eakins Daniel H Trust And Vanorden Katherine R Trust048H-7606-046-05 Vacant 17-003 $267,720 $0Gravatt Dr Eakins Daniel H Trust And Vanorden Katherine R Trust048H-7606-047-08 Vacant 17-003 $0 $284,452Gravatt Dr Eakins Daniel H Trust And Vanorden Katherine R Trust048H-7606-047-09 Vacant 17-003 $160,000 $0Kenilworth Rd Gera Eva J048H-7615-003-03 Vacant 17-003 $55,000 $0Kenilworth Rd Gera Eva J048H-7615-003-04 Vacant 17-003 $0 $960,634Kenilworth Rd Gero Eva J048H-7615-003-05 Vacant 17-003 $21,485 $0128 Evergreen Ln Brodersen Robert W And Shelagh Trust048H-7661-026-00 Vacant 17-003 $408,221 $0128 Evergreen Ln Brodersen Robert W And Shelagh Trust048H-7661-027-00 Residential 17-003 $474,665 $0136 Evergreen Ln Brodersen Robert W And Shelagh Trust048H-7661-028-00 Residential 17-003 $0 $922,461136 Evergreen Ln Brodersen Robert W And Shelagh Trust048H-7661-031-00 Residential $547,244,973 $725,633,111106 Dropped Parcels 227 Added Parcels Totals:

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

Secured
Nonunitary
Unsecured
2019/20 TO 2023/24 ASSESSED VALUES

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
- 2019/20 - 2020/21 - 2021/22 - 2022/23 - 2023/24
$18,000,000,000 $36,000,000,000 Agency County
Percent Change
$9,000,000,000 $27,000,000,000$0
Land

$12,258,635,468 I
$12,933,818,276 5.7% 5.5% I
$13,524,060,010 4.6% 4.6% I
$14,463,630,248 7.1% 6.9% I
$15,406,699,447 6.2% 6.5% I
Improvements

$27,222,162,747 I
$29,011,180,635 7.3% 6.6% I
$30,580,070,581 5.0% 5.4% I
$32,964,272,326 8.0% 7.8% I
$35,382,681,789 7.3% 7.3% I
Personal Property

$1,960,036,550 I
$1,898,383,638 3.3%-3.1% I
$1,730,034,151 -2.5%-8.9% I
$1,666,107,127 9.3%-3.7% I
$1,569,096,911 17.6%-5.8% I
Exemptions

$1,631,418,117 I
$1,552,550,446 3.2%-4.8% I
$1,589,795,873 3.4% 2.4% I
$1,490,915,303 0.3%-6.2% I
$1,670,924,364 12.4% 12.1% I
CountyAgency$56,000,000,000$28,000,000,000 $42,000,000,000$14,000,000,000 Gross Assessed

$41,440,834,765 I
$43,843,382,549 6.6% 5.8% I
$45,834,164,742 4.6% 4.5% I
$49,094,009,701 7.8% 7.1% I
$52,358,478,147 7.3% 6.6% I
Net Taxable Value

$39,809,416,648 I
$42,290,832,103 6.8% 6.2% I
$44,244,368,869 4.7% 4.6% I
$47,603,094,398 8.1% 7.6% I
$50,687,553,783 7.1% 6.5% I
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2019/20 To 2023/24 Combined Tax Rolls

2023/24 ROLL SUMMARY

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Taxable Property Values
Secured Nonunitary Utilities Unsecured
15,310,797,306
34,751,683,074
124,329,610
61,638,323
Aircraft
Fixtures
Personal Property
Improvements
Land
TRAs
Parcels
Values
$50,248,448,313Total Value
0 $1,552,235,936
0 $8,845,335
0 548,948,563
0 895,817,126
569,194,918
87,223,892
15 5,147
1,612
165,474
8,678,249
2 22 69,717
14 Total Net Value $48,690,154,431
Total Exemptions* $1,558,293,882
Homeowners* 274,962,800
Aircraft
Fixtures 48,336,533
Personal Property 57,048,402
Real Estate 1,452,908,947
Exemptions
0 $112,432,102
$1,439,803,834
0 0
$0
0 $8,845,335
0 198,380
0 64,193,043
48,239,059
0 0
Combined Values Total
Total Values $51,809,529,584
Net Total Values
Total Exemptions
$50,138,803,600
$1,670,725,984
Net Aircraft Values $548,750,183
* Note: Homeowner Exemptions are not included in Total Exemptions Totals do not Include Aircraft Values or Exemptions
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 TOP 40 NET TAXABLE SECURED VALUE CHANGES

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Current Net
Taxable Value
Net Taxable
Value ChangeUse Category Owner Situs Value Change from Prior YearParcel $32,778,693100 Bay PlCovia CommunitiesCommercial +9,999%010 -0769-013-01 +$32,778,693 $30,704,3361850 Alice StLake Merritt Senior Living LlcCommercial +9,999%008 -0627-038-03 +$30,704,336 $28,940,379230 W Macarthur BlvdDpre Bayrock I LlcVacant +351%012 -0986-053-00 +$22,528,235 $91,956,7011940 Webster StLake Merritt Apartments LlcResidential +19%008 -0636-019-01 +$14,958,838 $14,777,0543649 Dimond AveBeth Asher LpResidential +9,999%029A-1301-003-03 +$14,777,054 $13,917,205378 Van Buren AveFic Van Buren Llc And 378 Van Buren R LlcResidential +377%010 -0782-012-01 +$11,001,064 $11,053,09355 Macarthur BlvdPiedmont Homes LpCommercial +1,067%010 -0813-008-00 +$10,105,880 $467,811,767300 Lakeside DrBa2 300 Lakeside LlcCommercial +2%008 -0652-001-05 +$9,573,299 $13,151,3142530 35Th Ave2518 2530 35Th Avenue LlcResidential +178%032 -2101-033-01 +$8,420,217 $7,558,8811985 Pleasant Valley AveCf Pleasant Valley LlcResidential +561%013 -1134-014-00 +$6,415,370 $7,115,501169 Santa Rosa Ave169 Santa Rosa LpResidential +648%010 -0817-028-00 +$6,164,541 $10,842,314175 Santa Rosa AveEstopinal Investment Group LlcResidential +132%010 -0817-031-01 +$6,163,410 $7,837,500114 Adeline St114 Adeline Street LlcIndustrial +361%004 -0025-005-00 +$6,137,881 $6,561,780263 41St St41T LlcResidential +465%012 -0996-004-00 +$5,399,760 $9,100,0004029 Piedmont AveDc Piedmont LlcCommercial +136%012 -0993-003-00 +$5,241,595 $8,315,2855412 Claremont AveAmerican Liberty Investments LpResidential +169%014 -1256-003-02 +$5,229,805 $6,850,989303 Lee StAmerican Liberty Investments LpResidential +262%010 -0773-008-00 +$4,956,763 $250,837,6331999 Harrison StCshv 1999 Harrison LlcCommercial +2%008 -0636-020-08 +$4,917,812 $5,150,7321021 Mckinley AvePerez Norma G TrustResidential +1,386%023 -0404-001-01 +$4,804,175 $6,934,944344 Monte Vista AveMcf 344 Monte Vista LpResidential +214%012 -0927-004-00 +$4,724,539 $11,558,70577 Glen Ave77 Glen LpResidential +68%012 -0987-023-00 +$4,677,187 $6,561,780237 41St St41T LlcResidential +225%012 -0996-005-00 +$4,544,911 $10,786,321491 Crescent St491 Crescent LpResidential +66%010 -0822-025-00 +$4,269,749 $5,967,0006143 Contra Costa RdSingha Javed M And Tess D TrustResidential +250%048A-7102-075-01 +$4,262,100 $7,300,0001300 7Th StShvf 1300 7Th Street LlcIndustrial +137%004 -0108-007-00 +$4,217,482 $5,703,0282232 Ivy Dr2232 Ivy LlcResidential +267%022 -0305-001-00 +$4,148,935 $4,590,0006480 Moraga Ave6101 Lasalle Avenue LlcCommercial +852%048F-7358-012-00 +$4,107,872 $7,200,135276 Adams St276 Adams LpResidential +117%010 -0788-019-00 +$3,884,792 $192,223,08840 Jack London SqJack London Square Development Oakland Owner LlcResidential +2%018 -0420-004-01 +$3,846,686 $4,080,000915 Grosvenor PlJanosov Jesse M And NgaResidential +1,005%011 -0889-015-16 +$3,710,900 $4,003,9081350 Grand View DrAbedi MohammadrezaResidential +1,080%048H-7603-015-03 +$3,664,548 $236,6671143 10Th StBridge West Oakland Housing IncResidential -94%004 -0017-001-00 -$3,646,740 $7,143,180400 Perkins StGluck Janos And Grant Green Ii Llc Et AlResidential -39%010 -0777-015-01 -$4,595,016 $01330 Lakeshore AveLake Merritt United Methodist ChurchInstitutional -100%020 -0129-025-01 -$4,748,523 $0491 Cheney AveHousing Authority Of The City Of OaklandGovt. Owned -100%011 -0837-087-01 -$5,255,855 $56,546,7434500 Gilbert StAg Acp Rockridge Owner LpResidential -13%013 -1134-017-03 -$8,229,995 $0540 23Rd StProvidence House Oakland LpResidential -100%008 -0664-010-03 -$8,237,121 $05200 BroadwayCollege Arts And CraftsInstitutional -100%014 -1243-001-01 -$13,554,490 $05000 Piedmont AveMountain View CemeteryInstitutional -100%048A-7002-603-02 -$20,777,545 $470,725225 41St StPc California Baywood LpResidential -99%012 -0996-009-01 -$35,033,548 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
012 -0996-009-01 225 41St St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Baywood Affordable L P 27,303 0 61,226 6,061,352 4,934,326 1,160,949 2015 Baywood Affordable L P 39,902 0 81,341 6,175,606 5,032,903 1,184,142 2016 Baywood Affordable Lp 47,171 0 82,668 6,276,358 5,109,654 1,202,201 2017 Baywood Affordable Lp 46,497 0 84,300 6,400,289 5,211,847 1,226,245 2018 Baywood Affordable Lp 47,526 0 0 6,614,377 5,316,082 1,250,769 2019 Baywood Affordable Lp 61,705 0 0 6,759,891 5,422,402 1,275,784 2020 Baywood Affordable Lp 67,734 0 0 6,899,884 5,530,850 1,301,300 2021 Pc California Baywood Lp 66,639 0 0 6,969,527 5,588,115 1,314,773 35,500,000F 2022 Pc California Baywood Lp 42,773 0 35,504,273 0 27,761,500 7,700,000 2023 Pc California Baywood Lp 38,885 0 470,725 35,738,890 28,316,730 7,854,000 Owner
Net Total
Assessed
010 -0769-013-01 100 Bay Pl
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Episcopal Senior Communities 2,924,625 0 0 28,422,970 24,338,481 1,159,864 2015 Episcopal Senior Communities 0 0 23,062,626 0 21,879,589 1,183,037 2016 Episcopal Senior Communities 3,266,180 0 26,680,490 0 22,213,232 1,201,078 2017 Episcopal Senior Communities 2,984,633 0 0 26,867,173 22,657,443 1,225,097 2018 Covia Communities 3,053,260 0 0 27,413,413 23,110,555 1,249,598 2019 Covia Communities 3,230,802 0 0 28,078,078 23,572,690 1,274,586 2020 Covia Communities 7,390,390 0 0 32,734,517 24,044,054 1,300,073 2021 Covia Communities 3,326,785 0 0 30,032,759 25,392,435 1,313,539 2022 Covia Communities 3,644,375 0 0 29,913,793 24,929,609 1,339,809 2023 Covia Communities 5,617,488 0 32,778,693 0 25,794,605 1,366,600 Owner
Net Total
Assessed
008 -0627-038-03 1850 Alice St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 California Nevada Methodist Homes 820,066 0 0 17,253,707 14,529,506 1,904,135 2015 California Nevada Methodist Homes 808,519 0 0 17,569,866 14,819,169 1,942,178 2016 California Nevada Methodist Homes 738,661 0 0 17,757,108 15,046,651 1,971,796 2017 California Nevada Methodist Homes 888,941 0 0 18,246,192 15,346,023 2,011,228 2018 California Nevada Methodist Homes 1,591,150 0 0 19,300,937 15,658,335 2,051,452 2019 California Nevada Methodist Homes 1,629,448 0 0 19,687,851 15,965,929 2,092,474 2020 California Nevada Methodist Homes 1,607,840 0 0 20,027,338 16,285,182 2,134,316 2021 California Nevada Methodist Homes 1,517,276 0 0 20,127,553 16,453,855 2,156,422 2022 California Nevada Methodist Homes 1,548,695 0 0 20,540,954 16,792,710 2,199,549 2023 Lake Merritt Senior Living Llc 1,703,564 0 30,704,336 0 23,200,772 5,800,000 Owner
Net Total
Assessed
012 -0986-053-00 230 W Macarthur Blvd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Dpre Bayrock I Llc 0 0 6,286,459 0 0 6,286,459
2022 Dpre Bayrock I Llc 0 0 6,412,144 0 0 6,412,144
2023 Dpre Bayrock I Llc 0 0 28,940,379 0 22,400,000 6,540,379 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
048A-7002-603-02 5000 Piedmont Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Mountain View Cemetery 283,145 0 0 17,820,050 11,124,556 6,412,349 2015 Mountain View Cemetery 473,114 0 0 18,360,909 11,347,333 6,540,462 2016 Mountain View Cemetery 442,083 0 0 18,601,709 11,519,457 6,640,169 2017 Mountain View Cemetery 413,786 0 0 19,032,021 11,768,655 6,849,580 2018 Mountain View Cemetery 355,345 0 0 19,342,378 12,000,473 6,986,560 2019 Mountain View Cemetery 357,035 0 0 19,706,798 12,223,481 7,126,282 2020 Mountain View Cemetery 288,823 0 20,022,036 0 12,464,422 7,268,791 2021 Mountain View Cemetery 378,447 0 0 20,288,700 12,566,162 7,344,091 2022 Mountain View Cemetery 420,867 0 20,777,545 0 12,865,717 7,490,961 2023 Mountain View Cemetery 434,020 0 0 21,199,664 13,124,890 7,640,754 Owner
Net Total
Assessed
008 -0636-019-01 1940 Webster St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2020 Lake Merritt Apartments Llc 0 0 11,638,200 0 0 11,638,200 2021 Lake Merritt Apartments Llc 0 0 43,854,689 0 32,096,000 11,758,689 2022 Lake Merritt Apartments Llc 2,101,014 0 76,997,863 0 62,903,000 11,993,849 2023 Lake Merritt Apartments Llc 2,101,014 0 91,956,701 0 77,622,000 12,233,687 Pending Owner
Net Total
Assessed
029A-1301-003-03 3649 Dimond Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Satellite Senior Homes Inc 52,291 0 0 1,332,407 1,080,107 200,009 2015 Satellite Senior Homes Inc 116,407 0 7,058 1,404,372 1,091,018 204,005 2016 Satellite Senior Homes Inc 35,410 0 0 1,350,182 1,107,656 207,116 2017 Satellite Senior Homes Inc 27,922 0 0 1,368,987 1,129,807 211,258 2018 Satellite Senior Homes Inc 65,439 0 0 1,451,116 1,170,194 215,483 2019 Satellite Senior Homes Inc 88,964 0 0 1,572,700 1,263,944 219,792 2020 Satellite Senior Homes Inc 80,097 0 0 1,588,961 1,284,677 224,187 2021 Satellite Senior Homes Inc 68,581 0 0 1,594,745 1,299,655 226,509 2022 Satellite Senior Homes Inc 60,969 0 0 1,823,048 1,531,040 231,039 2023 Beth Asher Lp 392,054 0 14,777,054 0 10,065,000 4,320,000 Owner
Net Total
Assessed
014 -1243-001-01 5200 Broadway
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 College Arts And Crafts 2,293,378 0 0 12,694,056 8,342,338 2,058,340 2015 College Arts And Crafts 0 0 0 10,519,207 8,419,743 2,099,464 2016 College Arts And Crafts 2,309,266 0 0 13,060,697 8,619,951 2,131,480 2017 College Arts And Crafts 2,391,576 0 0 13,359,351 8,793,669 2,174,106 2018 College Arts And Crafts 2,122,890 0 0 13,290,371 8,949,894 2,217,587 2019 College Arts And Crafts 2,108,946 0 0 13,491,228 9,120,350 2,261,932 2020 College Arts And Crafts 1,935,088 0 0 13,537,072 9,294,822 2,307,162 2021 College Arts And Crafts 2,128,596 0 13,854,523 0 9,394,869 2,331,058 2022 College Arts And Crafts 1,611,904 0 13,554,490 0 9,564,909 2,377,677 2023 College Arts And Crafts 1,608,341 0 0 13,787,207 9,753,643 2,425,223 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
010 -0782-012-01 378 Van Buren Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Gordon Van Buren Llc 8,373 0 2,517,277 0 1,872,510 636,394 2015 Gordon Van Buren Llc 11,371 0 2,570,393 0 1,909,915 649,107 2016 Gordon Van Buren Llc 11,371 0 2,609,404 0 1,939,031 659,002 2017 Gordon Van Buren Llc 11,371 0 2,661,349 0 1,977,800 672,178 2018 Gordon Van Buren Llc 11,371 0 2,714,341 0 2,017,350 685,620 2019 Gordon Van Buren Llc 11,371 0 2,768,396 0 2,057,694 699,331 2020 Gordon Van Buren Llc 18,024 0 2,830,187 0 2,098,846 713,317 2021 Fic Van Buren Llc 18,024 0 2,859,317 0 2,120,587 720,706 2022 Fic Van Buren Llc 18,024 0 2,916,141 0 2,162,997 735,120 13,575,000F 2023 Fic Van Buren Llc And 378 Van Buren R Llc 108,445 0 13,917,205 0 9,654,300 4,154,460 Owner
Net Total
Assessed
010 -0813-008-00 55 Macarthur Blvd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Sarkar Llc 19,535 0 793,569 0 587,026 187,008
2015 Sarkar Llc 19,535 0 809,033 0 598,754 190,744
2016 Sarkar Llc 64,753 0 866,291 0 607,885 193,653
2017 Sarkar Llc 64,753 0 882,321 0 620,042 197,526
2018 Sarkar Llc 69,234 0 903,152 0 632,442 201,476
2019 Sarkar Llc 69,234 0 919,828 0 645,089 205,505
2020 Sarkar Llc 53,093 0 920,695 0 657,988 209,614
2021 Sarkar Llc 53,093 0 929,681 0 664,803 211,785
2022 Sarkar Llc 53,093 0 947,213 0 678,099 216,021 11,000,000F 2023 Piedmont Homes Lp 53,093 0 11,053,093 0 8,220,000 2,780,000 Owner
Net Total
Assessed
008 -0652-001-05 300 Lakeside Dr
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Sic Lakeside Drive Llc 0 0 186,351,503 31,603,471 152,568,914 65,386,060 $-27,954,974 2015 Sic Lakeside Drive Llc 0 0 190,073,452 32,234,678 155,616,132 66,691,998 2016 Sic Lakeside Drive Llc 0 0 221,349,882 37,538,868 162,440,000 96,448,750 2017 Sic Lakeside Drive Llc 0 0 226,751,060 15,090,940 170,442,000 71,400,000 Pending 2018 Sic Lakeside Drive Llc 0 0 231,286,081 15,392,759 173,850,840 72,828,000 Pending 2019 Sic Lakeside Drive Llc 0 0 198,996,224 13,243,776 137,956,000 74,284,000 2020 Ba2 300 Lakeside Llc 0 0 203,278,525 13,528,775 141,037,900 75,769,400 449,765,500F 2021 Ba2 300 Lakeside Llc 0 0 421,219,988 28,033,412 291,253,400 158,000,000 2022 Ba2 300 Lakeside Llc 0 0 458,238,468 0 297,078,468 161,160,000 2023 Ba2 300 Lakeside Llc 408,530 0 467,811,767 0 303,020,037 164,383,200 Owner
Net Total
Assessed
032 -2101-033-01 2530 35Th Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2015 Macarthur7036 Lp 22,594 0 4,177,992 0 3,161,938 993,460 2016 Macarthur7036 Lp 22,594 0 4,241,343 0 3,210,143 1,008,606 2017 Macarthur7036 Lp 22,594 0 4,325,715 0 3,274,344 1,028,777 2018 Macarthur7036 Lp 25,139 0 4,414,303 0 3,339,816 1,049,348 2019 Macarthur7036 Lp 25,139 0 4,502,057 0 3,406,590 1,070,328 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
032 -2101-033-01 2530 35Th Ave (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2020 Macarthur7036 Lp 25,139 0 4,591,563 0 3,474,697 1,091,727 2021 2518-2530 35Th Avenue Llc 25,139 0 4,638,862 0 3,510,688 1,103,035 2022 2518-2530 35Th Avenue Llc 25,139 0 4,731,097 0 3,580,872 1,125,086 5,994,000F 2023 2518 2530 35Th Avenue Llc 26,260 0 13,151,314 0 9,187,854 3,937,200 Owner
Net Total
Assessed
008 -0664-010-03 540 23Rd St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Gamelin California Association 32,566 0 0 5,988,605 4,962,234 993,805 2015 Gamelin California Association 30,072 0 0 6,105,108 5,061,375 1,013,661 2016 Providence House Oakland Lp 34,574 0 0 6,202,225 5,138,534 1,029,117 2017 Providence House Oakland Lp 27,405 0 0 6,318,389 5,241,287 1,049,697 5,850,000F 2018 Providence House Oakland Lp 186,796 0 7,730,410 0 5,207,814 2,335,800 2019 Providence House Oakland Lp 190,580 0 7,885,066 0 5,311,970 2,382,516 2020 Providence House Oakland Lp 175,269 0 8,023,585 0 5,418,168 2,430,148 2021 Providence House Oakland Lp 153,540 0 0 8,083,135 5,474,280 2,455,315 2022 Providence House Oakland Lp 148,963 0 8,237,121 0 5,583,746 2,504,412 2023 Providence House Oakland Lp 149,554 0 0 8,399,457 5,695,408 2,554,495 Owner
Net Total
Assessed
013 -1134-017-03 4500 Gilbert St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Crp Gilbert Street L L C 1,311,459 0 29,246,209 0 20,902,970 7,031,780 2015 Crp Gilbert Street L L C 1,139,658 0 29,632,525 0 21,320,597 7,172,270 $-7,560,086 2016 Crp Gilbert Street Llc 1,014,296 0 29,941,531 0 21,645,625 7,281,610 2017 Crp Gilbert Street Llc 993,850 0 30,499,502 0 22,078,442 7,427,210 2018 Ag Acp Rockridge Owner Lp 993,850 0 31,089,599 0 22,519,999 7,575,750 61,400,000F 2019 Ag Acp Rockridge Owner Lp 1,093,235 0 61,493,235 0 39,260,000 21,140,000 2020 Ag Acp Rockridge Owner Lp 1,093,235 0 62,701,235 0 40,045,200 21,562,800 2021 Ag Acp Rockridge Owner Lp 1,093,235 0 63,339,058 0 40,459,785 21,786,038 2022 Ag Acp Rockridge Owner Lp 1,286,071 0 64,776,738 0 41,268,934 22,221,733 2023 Ag Acp Rockridge Owner Lp 1,286,071 0 56,546,743 0 39,177,822 16,082,850 Owner
Net Total
Assessed
013 -1134-014-00 1985 Pleasant Valley Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Hsi Stella S 7,826 0 997,760 0 424,327 565,607
2015 Hsi Stella S Trust 3,700 0 1,013,408 0 432,803 576,905 2016 Hsi Stella S Trust 3,700 0 1,028,805 0 439,403 585,702 2017 Hsi Stella S Trust 3,700 0 1,049,303 0 448,189 597,414 2018 Hsi Stella S Trust 3,700 0 1,070,213 0 457,152 609,361 2019 Hsi Stella S Trust 3,700 0 1,091,541 0 466,294 621,547 2020 Hsi Linda S And Petrina S Trust 6,381 0 1,115,979 0 475,620 633,978 2021 Cf Pleasant Valley Llc 0 0 1,121,089 0 480,546 640,543 2022 Cf Pleasant Valley Llc 0 0 1,143,511 0 490,157 653,354 7,400,000P 2023 Cf Pleasant Valley Llc 10,881 0 7,558,881 0 5,482,500 2,065,500 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
010 -0817-028-00 169 Santa Rosa Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Valdes Halcea M Trust Etal 3,674 0 826,919 0 457,233 366,012 2015 Valdes Halcea M Trust Etal 6,776 0 846,466 0 466,366 373,324 2016 Valdes Chester M And Victor M Et Al; Valdes Whippe Trust 6,776 0 859,269 0 473,477 379,016 2017 Valdes Chester M And Victor M Jr Trust And Whippe Et Al 6,776 0 876,317 0 482,946 386,595 2018 Valdes Chester M And Victor M Jr Trust And Whippe Et Al 6,776 0 893,706 0 492,604 394,326 2019 Valdes Chester M And Victor M Jr Trust And Whippe Et Al 6,776 0 911,445 0 502,456 402,213 2020 Valdes Chester M And Victor M Jr Trust And Whippe Et Al 7,143 0 929,904 0 512,504 410,257 2021 169 Santa Rosa Lp 0 0 932,318 0 517,812 414,506
2022 169 Santa Rosa Lp 0 0 950,960 0 528,166 422,794 6,975,000F 2023 169 Santa Rosa Lp 12,221 0 7,115,501 0 4,969,440 2,133,840 Owner
Net Total
Assessed
010 -0817-031-01 175 Santa Rosa Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Estopinal Family Partnership 5,962 0 4,041,941 0 3,224,727 811,252 2015 Estopinal Family Partnership 6,600 0 4,123,200 0 3,289,143 827,457 2016 Estopinal Family Partnership 6,600 0 4,185,955 0 3,339,284 840,071 2017 Estopinal Family Partnership 6,600 0 4,269,514 0 3,406,047 856,867 2018 Estopinal Family Partnership 6,600 0 4,354,747 0 3,474,148 873,999 2019 Estopinal Family Partnership 6,600 0 4,441,688 0 3,543,613 891,475 2020 Estopinal Investment Group Llc 12,523 0 4,536,295 0 3,614,471 909,301 2021 Estopinal Investment Group Llc 13,902 0 4,584,509 0 3,651,892 918,715 2022 Estopinal Investment Group Llc 16,915 0 4,678,904 0 3,724,906 937,083 2023 Estopinal Investment Group Llc 15,378 0 10,842,314 0 7,578,855 3,248,081 Owner
Net Total
Assessed
004 -0025-005-00 114 Adeline St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Nor Cal Metal Fabricators 0 0 1,471,369 0 1,205,493 265,876 2015 Nor Cal Metal Fabricators 0 0 1,500,759 0 1,229,572 271,187 2016 Nor Cal Metal Fabricators 0 0 1,523,639 0 1,248,318 275,321 2017 Nor Cal Metal Fabricators 0 0 1,554,109 0 1,273,282 280,827 2018 Nor Cal Metal Fabricators 0 0 1,585,189 0 1,298,746 286,443 2019 Nor Cal Metal Fabricators 0 0 1,616,889 0 1,324,717 292,172 2020 Nor Cal Metal Fabricators 0 0 1,649,219 0 1,351,205 298,014 2021 Nor Cal Metal Fabricators 0 0 1,666,299 0 1,365,199 301,100 2022 Nor Cal Metal Fabricators 0 0 1,699,619 0 1,392,498 307,121 9,100,000F 2023 114 Adeline Street Llc 0 0 7,837,500 0 6,487,500 1,350,000 7,838,000F Owner
Net Total
Assessed
012 -0996-004-00 263 41St St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Estopinal Family Partnership Lp 4,070 0 1,010,034 0 752,445 253,519 2015 Estopinal Family Partnership Lp 6,732 0 1,032,790 0 767,475 258,583 2016 Estopinal Family Partnership Lp 6,732 0 1,048,432 0 779,175 262,525 2017 Estopinal Family Partnership Lp 6,732 0 1,069,264 0 794,757 267,775 2018 Estopinal Family Partnership Lp 6,732 0 1,090,513 0 810,651 273,130 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
012 -0996-004-00 263 41St St (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2019 Estopinal Family Partnership Lp 6,732 0 1,112,185 0 826,861 278,592 2020 Estopinal Family Partnership Lp 6,732 0 1,134,290 0 843,395 284,163 2021 Estopinal Family Partnership Lp 0 0 1,139,236 0 852,130 287,106 2022 Estopinal Family Partnership Lp 0 0 1,162,020 0 869,172 292,848 2023 41T Llc 0 0 6,561,780 0 4,593,246 1,968,534 11,650,000F Owner
Net Total
Assessed
011 -0837-087-01 491 Cheney Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Lake Park Oakland Eah Llc 0 0 5,152,835 0 51,528 5,101,307 Denied 2022 Lake Park Oakland Eah Llc 0 0 5,255,855 0 52,558 5,203,297 2023 Housing Authority Of The City Of Oakland 0 0 0 0 0 0 Owner
Net Total
Assessed
012 -0993-003-00 4029 Piedmont Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Lamorinda Development And Investment 600 0 2,845,900 0 2,283,545 561,755 2015 Lamorinda Development And Investment 600 0 2,902,735 0 2,329,159 572,976 2016 Lamorinda Development And Investment 600 0 2,946,978 0 2,364,667 581,711 2017 Lamorinda Development And Investment 600 0 3,005,898 0 2,411,954 593,344 2018 Lamorinda Development And Investment 955 0 3,066,346 0 2,460,183 605,208 2019 Lamorinda Development And Investment 955 0 3,127,648 0 2,509,382 617,311 2020 Lamorinda Development And Investment 955 0 3,744,967 0 2,825,236 918,776 2021 Lamorinda Development And Investment 0 0 3,782,773 0 2,854,485 928,288 2022 Lamorinda Development And Investment 0 0 3,858,405 0 2,911,557 946,848 9,100,000F 2023 Dc Piedmont Llc 0 0 9,100,000 0 6,350,000 2,750,000 Owner
Net Total
Assessed
014 -1256-003-02 5412 Claremont Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Foster Roy C Trust And Meyer Ann J Trust 4,555 0 1,002,545 0 755,355 242,635 2015 Foster Living 1989 Trust 10,907 0 1,028,836 0 770,446 247,483 2,000,000F 2016 Foster Roy C Trust 10,907 0 2,762,259 0 1,736,940 1,014,412 2017 Foster Roy C Trust 10,907 0 2,817,283 0 1,771,677 1,034,699 2018 Foster Roy C Trust 18,059 0 2,880,560 0 1,807,108 1,055,393 2019 Foster Roy C Trust 18,059 0 2,937,791 0 1,843,239 1,076,493 2020 Foster Roy C Trust 16,345 0 2,994,462 0 1,880,098 1,098,019 2021 American Liberty Investments Lp 16,345 0 3,025,306 0 1,899,570 1,109,391 2022 American Liberty Investments Lp 16,345 0 3,085,480 0 1,937,558 1,131,577 8,200,000F 2023 American Liberty Investments Lp 12,485 0 8,315,285 0 5,752,800 2,550,000 Owner
Net Total
Assessed
010 -0773-008-00 303 Lee St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Fong David L And Wolfson Larry J Trust And Foster R Etal 5,422 0 1,633,583 0 1,139,713 488,448 2015 Foster 1989 Living Trust; Fong Wolfson Living Trust 10,395 0 1,671,082 0 1,162,481 498,206 2016 Fong David L Et Al; Wolfson Larry J And Foster R Trust 10,395 0 1,696,406 0 1,180,208 505,803 2017 Fong David L And Wolfson Larry J Trust And Foster R Et Al 10,395 0 1,730,119 0 1,203,807 515,917 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Owner
Net Total
Assessed
010 -0773-008-00 303 Lee St (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2018 Fong David L And Wolfson Larry J Trust And Foster R Et Al 10,395 0 1,764,506 0 1,227,878 526,233 2019 Fong David L And Wolfson Larry J Trust And Foster R Et Al 10,395 0 1,799,582 0 1,252,431 536,756 2020 Fong David L And Wolfson Larry J Trust And Foster R Et Al 13,489 0 1,838,450 0 1,277,473 547,488 2021 Fong David L And Wolfson Larry J Trust And Foster R Et Al 13,489 0 1,857,350 0 1,290,703 553,158 2022 American Liberty Investments Lp 13,489 0 1,894,226 0 1,316,516 564,221 6,850,000F 2023 American Liberty Investments Lp 13,489 0 6,850,989 0 4,782,500 2,055,000 Owner
Net Total
Assessed
008 -0636-020-08 1999 Harrison St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Dwf Iv 1999 Harrison Llc; Divco West 0 0 132,500,000 0 125,500,000 7,000,000 140,000,000F 2015 Dwf Iv 1999 Harrison Llc 0 0 135,942,934 0 123,193,184 12,749,750 2016 Cshv 1999 Harrison Llc 4,071 0 138,019,509 0 125,071,313 12,944,125 224,750,000F 2017 Cshv 1999 Harrison Llc 0 0 224,750,000 0 196,523,300 28,226,700 Pending 2018 Cshv 1999 Harrison Llc 0 0 229,245,000 0 200,453,766 28,791,234 Pending 2019 Cshv 1999 Harrison Llc 0 0 233,829,899 0 204,462,841 29,367,058 Pending 2020 Cshv 1999 Harrison Llc 0 0 238,504,699 0 208,550,525 29,954,174 Pending 2021 Cshv 1999 Harrison Llc 0 0 241,098,702 0 210,834,317 30,264,385 Pending 2022 Cshv 1999 Harrison Llc 0 0 245,919,821 0 215,050,256 30,869,565 Pending 2023 Cshv 1999 Harrison Llc 0 0 250,837,633 0 219,350,750 31,486,883 Owner
Net Total
Assessed
023 -0404-001-01 1021 Mckinley Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2014 Adams Grace Trust 2,518 0 302,530 0 219,809 80,203 2015 Adams Grace Trust 2,518 0 308,525 0 224,201 81,806 2016 Adams Grace Trust 2,518 0 313,191 0 227,620 83,053 2017 Adams Grace Trust 2,518 0 319,404 0 232,172 84,714 2018 Adams Grace Trust 2,518 0 325,741 0 236,815 86,408 2019 Adams Grace Trust 2,769 0 332,456 0 241,551 88,136 2020 Perez Norma Guerrero 5,313 0 341,592 0 246,381 89,898 2021 Perez Norma Guerrero 0 0 339,763 0 248,933 90,830 2022 Adams Grace Trust 0 0 346,557 0 253,911 92,646
2023 Perez Norma G Trust 0 0 5,150,732 0 3,605,513 1,545,219 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Secured Tax Rolls

2023/24 USE CATEGORY SUMMARY

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT

BASIC PROPERTY VALUE TABLE
Category Parcels RevenueNet Taxable Value
$44,765,892,646 $222,379,628.51 Residential (88.3%) (88.2%)65,356 $2,966,297,869 $14,731,052.65 Commercial (5.9%) (5.8%)1,485 $231,709,057 $1,150,694.03 Industrial (0.5%) (0.5%)120
$498,537,709 $2,475,903.85 Vacant (1.0%) (1.0%)2,373
$69,263,067 $343,968.11 Recreational (0.1%) (0.1%)85
$158,454,083 $786,900.28 Institutional (0.3%) (0.3%)298 $0 $0.00 Exempt (0.0%) (0.0%)1,385
$8,845,335 $43,926.93 SBE Nonunitary (0.0%) (0.0%)[22]
$1,988,554,017 $10,340,476.00 Unsecured (3.9%) (4.1%)[5,147] TOTALS 71,102 $50,687,553,783 $252,252,550.37
Base Year SA TRAs $5,543,724,566 $43,723,926.28
Rev. Capped SA TRAs $625,785,928 $3,107,733.21

88.2%
Residential

5.8%
Commercial

4.1%
Unsecured

1.9%
Others
Revenue

88.3%
Residential

5.9%
Commercial

3.9%
Unsecured

1.9%
Others
Net Taxable Value
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 GROWTH BY USE CATEGORY

OAKLAND GENERAL TAXING DISTRICT

THE CITY OF OAKLAND
2022/23 to 2023/24 Value Growth by Use Category
2022/23 Net Taxable Value 2023/24 Net Taxable ValueCategory $ Change % Change

7.1%(88.3%)$41,799,816,911 $44,765,892,646 $2,966,075,735Residential 65,35665,309

6.4%(5.9%)$2,788,772,614 $2,966,297,869 $177,525,255Commercial 1,4851,486

3.4%(3.9%)$1,922,646,678 $1,988,554,017 $65,907,339Unsecured [5,147][5,253] -17.5%(1.0%)$604,593,193 $498,537,709 -$106,055,484Vacant 2,3732,398

10.7%(0.5%)$209,252,050 $231,709,057 $22,457,007Industrial 120121 -19.5%(0.3%)$196,919,839 $158,454,083 -$38,465,756Institutional 298298

5.4%(0.1%)$65,729,164 $69,263,067 $3,533,903Recreational 8585 -42.4%(0.0%)$15,363,949 $8,845,335 -$6,518,614SBE Nonunitary [22][24]

0.0%(0.0%)$0 $0 $0Exempt 1,3851,384
TOTALS $50,687,553,783$47,603,094,398 $3,084,459,385 6.5%(100.0%) 71,081 71,102 Numbers in blue are parcel/assessment counts
$0
$5,000,000,000
$10,000,000,000
$15,000,000,000
$20,000,000,000
$25,000,000,000
$30,000,000,000
$35,000,000,000
$40,000,000,000
$45,000,000,000
Residential Commercial Unsecured Vacant Industrial Institutional Recreational Use Category
Net Value
Assessed Value by Major Use Category
2022/23
2023/24
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

Top Property Owners Based On Net Values

OAKLAND GENERAL TAXING DISTRICT

THE CITY OF OAKLAND
2023/24 TOP TEN PROPERTY TAXPAYERS
Owner Secured Unsecured Combined Primary Use
Parcels Value ValueParcels Value
% of
Net AV
% of
Net AV
% of
Net AV
1) 1 $467,811,767 $467,811,767
Commercial

0.96% 0.92%BA2 300 LAKESIDE LLC
2) 6 $334,471,099 $334,471,099
Unsecured

16.82% 0.66%FEDERAL EXPRESS CORPORATION
3) 1 5$192,223,088 $74,955,403 $267,178,491
Residential

0.39% 3.77% 0.53%
(Pending Appeals On Parcels)

JACK LONDON SQUARE DEVELOPMENT OAKLAND
4) 1 $250,837,633 $250,837,633
Commercial

0.52% 0.49%
(Pending Appeals On Parcels)
CSHV 1999 HARRISON LLC
5) 8 $158,740,375 $158,740,375
Unsecured

7.98% 0.31%SOUTHWEST AIRLINES
6) 1 $157,830,012 $157,830,012
Commercial

0.32% 0.31%
(Pending Appeals On Parcels)

SOF XI WFO HARRISON OWNER LLC
7) 5 $154,215,614 $154,215,614
Unsecured

7.76% 0.30%CHEVRON USA INC
8) 209 $149,381,219 $149,381,219
Residential

0.31% 0.29%TELEGRAPH 2 NEUN OWNER LLC
9) 1 $118,534,438 $118,534,438
Residential

0.24% 0.23%BEX FMCA LLC
10) 11 $103,843,202 $103,843,202
Commercial

0.21% 0.20%
(Pending Appeals On Parcels)

CH PROPERTY OWNER

36.33% 2.96% $2,162,843,850$722,382,491$1,440,461,359 24 225Top Ten Total 4.27% $1,988,554,017$48,698,999,766Agency Total $50,687,553,783 Top Owners last edited on 9/6/23 by maheav using sales through 07/15/23 (Version r.1) This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

Top Property Taxpayers Based On Net Taxable Values

OAKLAND GENERAL TAXING DISTRICT

THE CITY OF OAKLAND
2023/24 TOP 25 PROPERTY TAXPAYERS - SECURED
Owner (Number of Parcels) Assessed Value
1) BA2 300 LAKESIDE LLC (1) $467,811,767
2) CSHV 1999 HARRISON LLC (1) $250,837,633
3) JACK LONDON SQUARE DEVELOPMENT OAKLAND (1) $192,223,088 4) SOF XI WFO HARRISON OWNER LLC (1) $157,830,012
5) TELEGRAPH 2 NEUN OWNER LLC (209) $149,381,219
6) BEX FMCA LLC (1) $118,534,438
7) CH PROPERTY OWNER (11) $103,843,202
8) LAKE MERRITT APARTMENTS LLC (1) $91,956,701
9) BAXTER APARTMENTS LLC (5) $85,183,418
10) BROADWAY ROCKRIDGE LLC (1) $78,270,722
11) MERRILL GARDENS ROCKRIDGE II LP (1) $71,836,729
12) AG ACP ROCKRIDGE OWNER LP (1) $56,546,743
13) COVIA COMMUNITIES (3) $54,422,036
14) MNCVAD II HOLLIDAY UNION JV LLC (1) $52,538,624
15) 7978 ASSOCIATES XIII LLC (1) $47,407,819
16) 295 29TH STREET OWNER LLC (1) $46,545,000
17) LPC COLLEGE LLC (10) $43,099,544
18) 570 21ST STREET APARTMENTS INVESTORS LLC (1) $42,829,708 19) DDR WF OAKLAND LP (1) $41,661,664
20) FREDERICK A MORSE TRUST (12) $40,841,602
21) B H 3500 MOUNTAIN BOULEVARD LLC (5) $38,427,839
22) UNIVERSITY PRESIDENT ASSOCIATES LP (5) $36,714,693
23) LAKE MERRITT SENIOR LIVING LLC (2) $33,309,770
24) OAK9 PORTFOLIO OWNER LP (3) $31,995,368
25) SUNRISE OAKLAND ASSISTED LIVING LP (1) $29,589,249
The 'Est. Total Revenue' for each owner is the estimated revenue for that owner; the 'Est. Incr 1% Revenue' estimated the revenue apportioned as 1% increment Although these estimated calculations are performed on a parcel level, county auditor/controllers' offices neither calculate nor apportion revenues at a parcel level.

Top Owners last edited on 09/06/23 by maheav using sales through 07/15/23 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

Top Property Taxpayers Based On Net Taxable Values

OAKLAND GENERAL TAXING DISTRICT

THE CITY OF OAKLAND
2023/24 TOP 25 PROPERTY TAXPAYERS - UNSECURED
Owner (Number of Parcels) Assessed Value
1) FEDERAL EXPRESS CORPORATION (6) $334,471,099
2) SOUTHWEST AIRLINES (8) $158,740,375
3) CHEVRON USA INC (5) $154,215,614
4) JACK LONDON SQUARE DEVELOPMENT OAKLAND (5) $74,955,403 5) HAWAIIAN AIRLINES INC (3) $65,943,317
6) UNITED PARCEL SERVICE INC (5) $58,611,219
7) SPIRIT AIRLINES INC/SKYWEST AIRLINES (5) $50,988,272 8) ALASKA AIRLINES INC (5) $49,083,030
9) 55 HARRISON 255 SECOND (OAKLAND) OWNER (1) $46,769,680 10) BAY GROVE CAPITAL LLC (1) $44,601,600
11) NETJETS AVIATION INC (2) $32,483,222
12) SWR SERVICES II LLC (1) $29,567,300
13) FREMONT GROUP MANAGEMENT LLC (1) $28,547,000
14) WHITNEY EQUIPMENT LLC (1) $24,983,358
15) N15FX TRUST (2) $23,035,600
16) WILMINGTON TRUST COTRUSTEE (1) $22,460,100
17) CLIF BAR AND COMPANY (1) $19,100,730
18) US BANK NA TRUSTEE (1) $18,277,200
19) FAVA HOLDING LLC (1) $18,009,310
20) BNT INTERNATIONAL CORPORATION (2) $14,190,558
21) JACK LONDON SQUARE ASSOCIATES LLC (3) $14,023,842
22) SCARLET CAPITAL LLC (1) $13,988,500
23) CROWLEY MARINE SERVICES (1) $13,230,000
24) WILLIAMS SONOMA INC (1) $12,899,200
25) TASHI CORPORATION (1) $12,899,200
The 'Est. Total Revenue' for each owner is the estimated revenue for that owner; the 'Est. Incr 1% Revenue' estimated the revenue apportioned as 1% increment Although these estimated calculations are performed on a parcel level, county auditor/controllers' offices neither calculate nor apportion revenues at a parcel level.

Top Owners last edited on 09/06/23 by maheav using sales through 07/15/23 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

PENDING APPEALS IMPACT PROJECTIONS

THE CITY OF OAKLAND

OAKLAND GENERAL TAXING DISTRICT
Potential AV Loss Based On Prior Success Rates On Current Average Appeals Oakland General Taxing District Appeals History:

Pending
Appeals
Resolved
Appeals
Total
Appeals
Successful
Appeals
Lien
Year
Successful
Orig Value
Successful Appeal
Value Loss
Success
Rate Loss Rate
2018/19 23 40.00%88 65 26 $88,720,736 $32,703,547 36.86% 2019/20 30 58.16%128 98 57 $69,788,777 $10,242,716 14.68% 2020/21 57 40.87%172 115 47 $134,145,403 $50,241,623 37.45% 2021/22 88 65.15%154 66 43 $189,914,644 $28,783,036 15.16% 2022/23 173 23.33%203 30 7 $10,593,947 $766,287 7.23%
2023/24 117 0.00%[117]* [0]* [0]* [$0]* [$0]* 0.00%
$493,163,507 745 $122,737,209Totals: 488 374 180 48.13% 24.89% *Years with less than 10% resolved appeals or no successful appeals are not included in history totals.

Oakland General Taxing District Pending Appeals Impact Projection Based On Annual Experience:

Projected AV
Loss
Prior
Loss
Avg. Appeal
Value
Prior
Successful
Lien
Year
Pending
Appeals
Projected
Revenue Loss
Avg. Tax
Rate
2018/19 23 $17,860,322 $60,568,50240.00% 36.86% $177,9090.293732 2019/20 30 $10,876,539 $27,854,17458.16% 14.68% $81,8170.293732 2020/21 57 $10,147,893 $88,539,81340.87% 37.45% $260,0700.293732 2021/22 88 $12,428,598 $107,995,95465.15% 15.16% $317,2190.293732 2022/23 173 $10,802,335 $31,540,90723.33% 7.23% $92,6460.293732 2023/24 117 $5,709,171 $80,010,16548.13%* 24.89%* $235,0150.293732 $11,002,545**Totals: 488 $1,164,675$396,509,514
*Years with less than 10% resolved appeals or no successful appeals are not included in history totals. **Combined Average value per appeal is based on 862 appeals in the years 2018/19 to 2023/24 with a total value of $9,484,193,908 Average Rate and Projected Revenue Loss reflect Prop 13 1% revenue only for primary general fund agency(s) associated with Oakland This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor Combined Tax Rolls & Most Recent Appeals Roll

Owners' Opinion Value of Pending Appeals for the Top 25 Property Owners - Through 10/05/23

OAKLAND GENERAL TAXING DISTRICT

THE CITY OF OAKLAND
2023/24 TOP OWNER PENDING APPEALS
3) JACK LONDON SQUARE DEVELOPMENT OAKLAND
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
192,223,088 94,896,000 93,036,000018 -0420-004-01
22,187,294 11,094,000u30-370304-00-001
5,018,879 2,509,000u30-370305-00-001
32,895,681 32,895,681u30-370306-00-001
13,383,603 6,692,000u30-370307-00-001
93,036,000 148,086,6816 Appeals On 5 Parcel(s) 265,708,545 4) CSHV 1999 HARRISON LLC
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
250,837,633 2 2 22,900,000008 -0636-020-08
22,900,000 2 23 Appeals On 1 Parcel(s) 250,837,633
6) SOF XI WFO HARRISON OWNER LLC
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
157,830,012 77,367,899 75,850,968008 -0636-011-01
75,850,968 77,367,8992 Appeals On 1 Parcel(s) 157,830,012 10) CH PROPERTY OWNER
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
294,555 100,000 25,000048H-7670-019-00
942,576 200,000 50,000048H-7670-020-00
365,248 80,000 25,000048H-7670-021-00
35,346 8,000 1,000048H-7670-022-00
47,128 11,000 1,000048H-7670-023-00
1,060,397 250,000 75,000048H-7670-024-00
176,733 40,000 1,000048H-7670-025-00
99,666,417 20,000,000 5,000,000 17,000,000048H-7670-027-00 506,634 120,000 25,000048H-7670-028-03
382,920 90,000 3,300064 -4225-004-00
365,248 87,000 25,000064 -4225-005-00
17,000,000 5,231,300 20,986,00023 Appeals On 11 Parcel(s) 103,843,202 11) LAKE MERRITT APARTMENTS LLC
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
91,956,701 44,900,000008 -0636-019-01
44,900,0001 Appeals On 1 Parcel(s) 91,956,701
12) BAXTER APARTMENTS LLC
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
81,504,326 48,385,629013 -1136-038-00
u = Unsecured, x = Cross-Reference
Top Owners last edited on 09/06/23 by maheav using sales through 07/15/23 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls, the SBE Non Unitary Tax Roll, & Most Recent Appeals Roll Page 59
Owners' Opinion Value of Pending Appeals for the Top 25 Property Owners - Through 10/05/23

OAKLAND GENERAL TAXING DISTRICT

THE CITY OF OAKLAND
2023/24 TOP OWNER PENDING APPEALS
48,385,6291 Appeals On 1 Parcel(s) 81,504,326
19) MNCVAD II HOLLIDAY UNION JV LLC
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
52,538,624 26,244,428004 -0043-004-00
26,244,4281 Appeals On 1 Parcel(s) 52,538,624
22) 7978 ASSOCIATES XIII LLC
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
47,407,819 27,463,000048A-7070-001-04
27,463,0001 Appeals On 1 Parcel(s) 47,407,819
23) 55 HARRISON 255 SECOND (OAKLAND) OWNER
2023/24 AVParcel/Bill Number 2022/23 2023/242021/222020/212019/20 Owners Opinion Value
46,769,680 23,385,000u30-370303-00-001
23,385,0001 Appeals On 1 Parcel(s) 46,769,680
u = Unsecured, x = Cross-Reference
Top Owners last edited on 09/06/23 by maheav using sales through 07/15/23 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls, the SBE Non Unitary Tax Roll, & Most Recent Appeals Roll Page 60
Secured
Nonunitary
Unsecured
2019/20 TO 2023/24 ASSESSED VALUES

THE CITY OF OAKLAND

SUCCESSOR AGENCY
- 2019/20 - 2020/21 - 2021/22 - 2022/23 - 2023/24
$14,000,000,000 $28,000,000,000 Agency County
Percent Change
$7,000,000,000 $21,000,000,000$0
Land

$8,004,175,489 I
$8,727,872,886 5.7% 9.0% I
$9,297,386,759 4.6% 6.5% I
$9,883,179,812 7.1% 6.3% I
$10,388,884,052 6.2% 5.1% I
Improvements

$18,332,051,751 I
$21,541,361,217 7.3% 17.5% I
$23,383,326,711 5.0% 8.6% I
$25,606,177,444 8.0% 9.5% I
$27,507,616,022 7.3% 7.4% I
Personal Property

$1,137,184,371 I
$1,177,645,733 3.3% 3.6% I
$1,173,479,842 -2.5%-0.4% I
$1,203,142,050 9.3% 2.5% I
$1,316,610,140 17.6% 9.4% I
Exemptions

$3,337,143,837 I
$3,297,979,893 3.2%-1.2% I
$3,535,553,046 3.4% 7.2% I
$3,635,084,809 0.3% 2.8% I
$3,939,688,413 12.4% 8.4% I
CountyAgency$40,000,000,000$20,000,000,000 $30,000,000,000$10,000,000,000 Gross Assessed

$27,473,411,611 I
$31,446,879,836 6.6% 14.5% I
$33,854,193,312 4.6% 7.7% I
$36,692,499,306 7.8% 8.4% I
$39,213,110,214 7.3% 6.9% I
Net Taxable Value

$24,136,267,774 I
$28,148,899,943 6.8% 16.6% I
$30,318,640,266 4.7% 7.7% I
$33,057,414,497 8.1% 9.0% I
$35,273,421,801 7.1% 6.7% I
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2019/20 To 2023/24 Combined Tax Rolls

2023/24 ROLL SUMMARY

THE CITY OF OAKLAND

SUCCESSOR AGENCY
Taxable Property Values
Secured Nonunitary Utilities Unsecured
9,650,494,614
25,328,393,565
268,309,613
159,275,347
Aircraft
Fixtures
Personal Property
Improvements
Land
TRAs
Parcels
Values
$35,406,473,139Total Value
0 $3,795,276,144
0 $11,348,080
0 12,851
0 1,048,287,676
2,015,565,034
731,423,434
17 5,801
0 4,382,076
6,966,004
6 28 39,910
18 Total Net Value $32,059,963,362
Total Exemptions* $3,346,509,777
Homeowners* 92,439,200
Aircraft
Fixtures 10,840,088
Personal Property 47,227,341
Real Estate 3,288,442,348
Exemptions
0 $593,178,636
$3,202,097,508
0 0
$0
0 $11,348,080
142,800
0 0
75,439,706
517,738,930
0 0
Combined Values Total
Total Values $39,213,097,363
Net Total Values
Total Exemptions
$35,273,408,950
$3,939,688,413
Net Aircraft Values $12,851
* Note: Homeowner Exemptions are not included in Total Exemptions Totals do not Include Aircraft Values or Exemptions
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 TOP 40 NET TAXABLE SECURED VALUE CHANGES

THE CITY OF OAKLAND

SUCCESSOR AGENCY
Current Net
Taxable Value
Net Taxable
Value ChangeUse Category Owner Situs Value Change from Prior YearParcel $141,166,54837 8Th AveCv Ow Parcel J Owner LlcVacant +477%018 -0465-018-00 +$116,689,512 $122,400,000300 Frank H Ogawa Plz300 F Ogawa Plaza LpCommercial +333%008 -0619-004-01 +$94,163,807 $90,407,4091920 Broadway19 Bway Tower Development LlcVacant +219%008 -0638-007-12 +$62,066,811 $91,589,5285441 International BlvdBridge Point Oakland LlcVacant +135%041 -3848-001-00 +$52,587,985 $58,116,0005601 San Leandro StRic San Leandro LlcIndustrial +232%041 -3848-014-04 +$40,617,920 $64,867,4955800 Coliseum WayDct 5800 Coliseum LlcIndustrial +92%034 -2342-005-05 +$31,107,691 $53,405,905260 Brooklyn Basin Way260 Bb Way Development LlcVacant +137%018 -0465-002-30 +$30,900,115 $43,906,030370 Hawthorne AveSutter Bay HospitalsCommercial +232%009 -0746-039-00 +$30,672,683 $50,000,0007700 Edgewater DrBchpi Edgewater Llc And Edgewater Adobe Llc Et AlCommercial +116%042 -4435-001-11 +$26,838,073 $36,228,860412 Madison St412 Madison LlcVacant +272%001 -0163-014-00 +$26,494,678 $132,852,487219 9Th AveZarsion Essex LlcResidential +25%018 -0465-014-00 +$26,385,909 $55,500,8901130 E 3Rd StVa7 Merritt LlcResidential +52%019 -0029-015-02 +$18,907,339 $42,904,8622417 Broadway2401 Broadway Development Group LlcResidential +75%008 -0751-005-00 +$18,456,841 $31,384,0005733 San Leandro StRic San Leandro LlcIndustrial +125%041 -3848-013-03 +$17,445,530 $41,068,5305625 International BlvdServices Manufacturing IncIndustrial +68%041 -3848-021-00 +$16,608,441 $18,869,053184 13Th St184 13Th Street Associates LlcResidential +619%002 -0079-006-00 +$16,244,904 $22,695,000529 17Th StRfa Rotunda Garage LpCommercial +172%008 -0620-009-07 +$14,340,674 $28,731,43510 Hegenberger CtHegenberger Storage LlcIndustrial +89%044 -5078-004-03 +$13,563,355 $14,849,1364356 Coliseum WayOakland Coliseum Storage LlcVacant +891%034 -2290-004-01 +$13,349,981 $39,780,00010700 Macarthur BlvdJmdb Holdings And Amalfi Heights LlcCommercial +49%047 -5589-003-00 +$13,171,031 $438,146,1001942 Telegraph AveUptown Broadway LlcCommercial +3%008 -0639-001-00 +$10,766,100 $43,718,498988 BroadwayCity Oakland LlcCommercial +32%002 -0096-003-00 +$10,672,658 $13,826,6293901 BroadwayHsre Mpcca Oakland Mob LlcRecreational +290%012 -0982-004-03 +$10,279,678 $13,260,0002720 Broadway2740K Broadway LlcCommercial +342%009 -0685-019-01 +$10,262,604 $264,813,252601 12Th St601 City Center LlcCommercial +4%002 -0027-007-00 +$9,926,440 $16,646,0008484 Edes AveLao Family Community Development IncCommercial +147%042 -4323-014-00 +$9,914,559 $14,489,8026345 Coliseum WayPrologis Exchange 6345 Coliseum Way LlcVacant +209%041 -3908-015-00 +$9,804,702 $80,205,5027500 Edgewater DrMettler Toledo Rainin LlcIndustrial +13%041 -3902-016-03 +$9,377,014 $13,872,0001504 Franklin St1504 Franklin LlcCommercial +204%008 -0624-026-01 +$9,301,982 $11,394,1092103 San Pablo AveTaconic Asset TrustIndustrial +372%003 -0039-003-00 +$8,978,096 $8,836,650171 12Th StAmerican Indian Model SchoolsInstitutional +5,000%002 -0081-003-00 +$8,663,382 $128,649,915255 9Th Ave250 Ninth Avenue Partners LlcResidential +7%018 -0465-019-00 +$8,569,077 $129,254,7511011 BroadwayGc Oakland Hotel LlcCommercial +7%002 -0098-002-00 +$8,445,427 $0444 Hegenberger RdLight Keepers LlcInstitutional -100%044 -5076-003-01 -$9,418,076 $216,701427 25Th StLovi Robert J And Jeanne F TrustCommercial -98%008 -0674-038-00 -$9,625,371 $0445 30Th StOak Hill Psh LpResidential -100%009 -0699-023-01 -$10,927,925 $01515 Webster St 1Hbo Webster Street LlcInstitutional -100%008 -0624-046-00 -$11,667,987 $06311 Foothill BlvdOakland Venture LpResidential -100%038 -3196-001-02 -$12,110,294 $26,257,4042417 Broadway2401 Broadway Development Group LlcCommercial -55%008 -0751-006-00 -$32,030,150 $144,209,1791100 Broadway1100 Broadway Owner LlcCommercial -44%002 -0051-017-00 -$112,848,216 This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2022/23 And 2023/24 Secured Tax Rolls

2023/24 USE CATEGORY SUMMARY

THE CITY OF OAKLAND

SUCCESSOR AGENCY

BASIC PROPERTY VALUE TABLE
Category Parcels RevenueNet Taxable Value
$18,331,523,861 $175,523,492.07 Residential (52.0%) (51.4%)33,080 $9,052,388,747 $95,519,469.17 Commercial (25.7%) (28.0%)3,426 $3,224,357,907 $29,268,664.77 Industrial (9.1%) (8.6%)1,488 $1,273,206,429 $12,245,960.82 Vacant (3.6%) (3.6%)1,487 $66,861,668 $666,799.40 Recreational (0.2%) (0.2%)83
$111,624,750 $1,054,665.89 Institutional (0.3%) (0.3%)346 $0 $0.00 Exempt (0.0%) (0.0%)1,672
$11,348,080 ($84,267.24)SBE Nonunitary (0.0%) (0.0%)[28] $3,202,110,359 $27,409,032.38 Unsecured (9.1%) (8.0%)[5,801] TOTALS 41,582 $35,273,421,801 $341,603,817.27

51.4%
Residential

28.0%
Commercial

8.6%
Industrial

8.0%
Unsecured

4.1%
Others
Revenue

52.0%
Residential

25.7%
Commercial

9.1%
Industrial

9.1%
Unsecured

4.1%
Others
Net Taxable Value
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

2023/24 GROWTH BY USE CATEGORY

SUCCESSOR AGENCY

THE CITY OF OAKLAND
2022/23 to 2023/24 Value Growth by Use Category
2022/23 Net Taxable Value 2023/24 Net Taxable ValueCategory $ Change % Change

10.0%(52.0%)$16,670,148,400 $18,331,523,861 $1,661,375,461Residential 33,08032,989

4.9%(25.7%)$8,630,886,551 $9,052,388,747 $421,502,196Commercial 3,4263,417

9.5%(9.1%)$2,944,446,310 $3,224,357,907 $279,911,597Industrial 1,4881,497

8.0%(9.1%)$2,965,552,534 $3,202,110,359 $236,557,825Unsecured [5,801][6,095] -22.8%(3.6%)$1,650,266,265 $1,273,206,429 -$377,059,836Vacant 1,4871,476 -12.6%(0.3%)$127,682,344 $111,624,750 -$16,057,594Institutional 346349

17.3%(0.2%)$57,012,373 $66,861,668 $9,849,295Recreational 8384 -0.6%(0.0%)$11,419,720 $11,348,080 -$71,640SBE Nonunitary [28][28]

0.0%(0.0%)$0 $0 $0Exempt 1,6721,670
TOTALS $35,273,421,801$33,057,414,497 $2,216,007,304 6.7%(100.0%) 41,482 41,582 Numbers in blue are parcel/assessment counts
$0
$4,000,000,000
$8,000,000,000
$12,000,000,000
$16,000,000,000
$20,000,000,000
Residential Commercial Industrial Unsecured Vacant Institutional Recreational Use Category
Net Value
Assessed Value by Major Use Category
2022/23
2023/24
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls

BASE YEAR VALUE SUMMARY

THE CITY OF OAKLAND

SUCCESSOR AGENCY
Secured Nonunitary Utilities Unsecured
Values
000Aircraft
0 00Fixtures
0 0 0Personal Property
0 0 0Improvements
0 0 0Land
Uncategorized^ 4,690,891,506 18,686,514 834,146,546
Total Value $4,690,891,506 $834,146,546$18,686,514
Exemptions
0 0 0Real Estate
0 0 0Personal Property
0 00Fixtures
000Aircraft
0 00Homeowners*
Total Net Value $4,690,891,506
Total Exemptions*
$834,146,546$18,686,514
$0$0 $0
Total Exemptions $0
Combined Values Total
Total Values $5,543,724,566
$5,543,724,566Net Total Values
* Homeowner Exemptions are not included in Total Exemptions ^ Category detail (Land, Improvments, etc.) was not provided by the County Auditor Controller This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Redevelopment Base Year Valuation Files

Oakland General Taxing District 26.5%
Oakland Unified School District General 18.7%
ERAF Share of Alameda County 16.2%
Alameda County 14.6%
ERAF Share of Oakland General Taxing District 8.4%
AC Transit SV 1 4.6%
Peralta Community College District General 2.6%
East Bay Regional Park 2.4%
Flood Zone 12 1.5%
EBMUD 1.4%
Others 2.9%
Total: 100.0%

SUCCESSOR AGENCY

THE CITY OF OAKLAND
2023/24 WEIGHTED AVERAGE SHARES
ATI Revenue by Agency for all TRAs within Selected Agency (Revenue Calculated as if RDAs no Longer Existed) Agency Description Weighted Avg ShareAgency
Oakland General Taxing District 26.471986%9040
Oakland Unified School District General 18.668724%3010 ERAF Share of Alameda County 16.227132%1005-ERAF
Alameda County 14.634252%1005
ERAF Share of Oakland General Taxing District 8.373799%9040-ERAF AC Transit SV 1 4.628599%7161
Peralta Community College District General 2.641857%3004 East Bay Regional Park 2.422182%7180
Flood Zone 12 1.535650%7113
EBMUD 1.449353%7205
ERAF Share of Flood Zone 12 0.877005%7113-ERAF
Bay Area Rapid Transit 0.543492%7165
EBMUD Special District 1 0.517207%7268
Bay Area Air Quality Management 0.185084%7115
Vehicle Parking District #2 0.176769%9043
School Institute Pupils 0.146678%4010
County Flood Control 0.106374%7070
CO SUPT School Service 0.091159%4012
ERAF Share of County Flood Control 0.078588%7070-ERAF
Mosquito Abatement 0.073193%7135
CO SUPT School Capital 0.070241%4013
ERAF Share of Mosquito Abatement 0.050212%7135-ERAF
Juvenile Hall Education 0.030359%4011
San Leandro Unified School District General 0.000085%3014 Chabot-Las Positas Community College General 0.000019%3003 School Development Center 0.000001%4015
School Audio VIS CAP 0.000000%4020
100.000000%
NOTES: The share calculations do not take into account any override revenue. In counties where ERAF is not included in the TRA factors it may not be represented in the listing above. In those counties, the shares for non-school taxing entities will likely be adjusted by the Auditor-Controller and will be lower than shown.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: 2023/24 Combined Tax Rolls

Top Property Owners Based On Net Values

SUCCESSOR AGENCY

THE CITY OF OAKLAND
2023/24 TOP TEN PROPERTY TAXPAYERS
Owner Secured Unsecured Combined Primary Use
Parcels Value ValueParcels Value
% of
Net AV
% of
Net AV
% of
Net AV
1) 6 $564,637,953 $564,637,953
Unsecured

17.63% 1.60%SSA TERMINALS LLC
2) 1 $438,146,100 $438,146,100
Commercial

1.37% 1.24%
(Pending Appeals On Parcels)

UPTOWN BROADWAY LLC
3) 1 $435,090,813 $435,090,813
Residential

1.36% 1.23%
(Pending Appeals On Parcels)

CP VI FRANKLIN LLC
4) 2 $378,508,784 $378,508,784
Commercial

1.18% 1.07%
(Pending Appeals On Parcels)
SOFXI WFO CENTER 21 OWNER LLC
5) 2 $334,331,885 $334,331,885
Commercial

1.04% 0.95%SFIII FOS 1111 BROADWAY HOLDING LLC
6) 2 $320,382,910 $320,382,910
Residential

1.00% 0.91%
(Pending Appeals On Parcels)
LMV 1640 BROADWAY HOLDINGS LP
7) 6 $273,572,129 $273,572,129
Residential

0.85% 0.78%NASH HOLLAND 24TH AND HARRISON INVESTORS
8) 3 $269,939,421 $269,939,421
Commercial

0.84% 0.77%
(Pending Appeals On Parcels)
KRE 1221 BROADWAY OWNER LLC
9) 12 18$217,945,183 $51,986,300 $269,931,483
Commercial

0.68% 1.62% 0.77%
(Pending Appeals On Parcels)
KAISER
10) 1 $264,813,252 $264,813,252
Commercial

0.83% 0.75%601 CITY CENTER LLC

19.26% 9.14% $3,549,354,730$616,624,253$2,932,730,477 24 30Top Ten Total 10.06% $3,202,110,359$32,071,311,442Agency Total $35,273,421,801

10.72% 26.04% 11.94%$27,361,733,422 $2,367,963,813 $29,729,697,235Incremental Net AV Total Top Owners last edited on 9/6/23 by maheav using sales through 07/15/23 (Version r.1) This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor 2023/24 Combined Tax Rolls and the SBE Non Unitary Tax Roll

APPEALS HISTORY

THE CITY OF OAKLAND

SUCCESSOR AGENCY
Appeals History Listing - 2019 Through 10/05/2023 - In Appeal Number Order 2019 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2019 Totals Appeals Allowed Value Decline: 22.5%29 $316,688,039 $245,524,447 $-71,163,592 Appeals Denied 28 $54,411,143
Appeals Pending25 $338,635,409
$709,734,591 $-71,163,592$245,524,447 82 Appeals
2020 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2020 Totals Appeals Allowed Value Decline: 13.5%39 $384,602,645 $332,497,244 $-52,105,401 Appeals Denied 49 $307,946,417
Appeals Pending56 $850,000,008
$1,542,549,070 $-52,105,401$332,497,244 144 Appeals
2021 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2021 Totals Appeals Allowed Value Decline: 14.2%56 $949,438,019 $815,079,582 $-134,358,437 Appeals Denied 39 $139,580,651
Appeals Pending159 $3,721,942,049
$4,810,960,719 $-134,358,437$815,079,582 254 Appeals
2022 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2022 Totals Appeals Allowed Value Decline: 12.3%33 $224,991,323 $197,415,194 $-27,576,129 Appeals Denied 45 $769,641,115
Appeals Pending231 $6,589,986,685
$7,584,619,123 $-27,576,129$197,415,194 309 Appeals
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor Through 10/05/2023 - In Appeal Number Order Combined Tax Rolls

APPEALS HISTORY

THE CITY OF OAKLAND

SUCCESSOR AGENCY
Appeals History Listing - 2019 Through 10/05/2023 - In Appeal Number Order 2023 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2023 Totals Appeals Denied 4 $52,159,054
Appeals Pending110 $1,556,838,789
$1,608,997,843 $0$0 114 Appeals
Appeals Pending
Appeals Denied
Appeals AllowedOAKLAND, Successor Agency
Listed Totals Value Decline:157
165
581

15.2%$-285,203,559$1,590,516,467$1,875,720,026
$1,323,738,380
$13,057,402,940
$-285,203,559$16,256,861,346 $1,590,516,467Appeals 903
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Prepared On 12/1/2023 By MV Data Source: Alameda County Assessor Through 10/05/2023 - In Appeal Number Order Combined Tax Rolls

THE CITY OF OAKLAND

AVAILABLE DOCUMENTS BY PARTY
Listing of redevelopment documents available through the archive in our Property Tax App: proptax.hdlcc.info Doc DateDocument Title
Acorn Redevelopment Project
Amended Redevelopment Plan-Acorn Project 1/15/64
Ordinance No. 12616 C.M.S.-Plan Amendment 7/20/04
Broadway/McArthur/San Pablo RDA
Continuing Disclosure Certificate--Second Lien TABs, Series 2010-T--Federally Taxable Recovery Zone Economic Development Bonds-Direct Payment
11/12/10
Final Official Statement--Second Lien TABs, Series 2010-T--Federally Taxable Recovery Zone Economic Development Bonds-Direct Payment
11/2/10
Central District Redevelopment Project Area
Central District Urban Renewal Plan 6/12/69
Ordinance No. 12348 C.M.S.-Adopting The 12th Amendment To The Plan 7/24/01 Ordinance No. 12570 C.M.S.-Plan Amendment 1/6/04
Ordinance No. 12617 C.M.S.-Plan Amendment 7/20/04
Ordinance No. 13109 CMS Central District SB211 10 Year Extension Amendment 4/3/12 Ordinance No. 13110 CMS Central SERAF Extension Amendment 4/3/12 Redevelopment Plan-Central District Urban Renewal Plan 8/3/82 City of Oakland
Bond Purchase Agreement--Subordinate hosuing Set Aside Revenue Bonds, Series 2011A-T (Federally Taxable)--Oakland RDA
3/8/11
Continuing Disclosure Agreement--Subordinate TABs Series 2006T 11/21/06 Continuing Disclosure Certificate--Central City East, TABs Series 2006A-TE 12/30/99 Continuing Disclosure Certificate--Central District Project--Subordinate TABs--Series 2009T (Federally Taxable) 5/20/09 Continuing Disclosure Certificate--Central District Project--Subordinated TABs, Series 2003 1/9/03 Continuing Disclosure Certificate--Coliseum Area Project, TABs, Series 2006B-TE 10/12/06 Continuing Disclosure Certificate--Subordinate Housing Set Aside Revenue Bonds, Series 2011A-T (Federally Taxable)--Oakland RDA
3/8/11
Continuing Disclosure Certificate--Subordinate Housing Set Aside Revenue Refunding Bonds, Series 2006A and 2006A-T 4/4/06 Continuing Disclosure Certificate--TABs, Broadway/MacArthur/San Pablo Redevelopment Project, Series 2006C-T&E 10/12/06 DDA-17th Street Garage 8/26/04
Final Official Statement--Central City East, TABs Series 2006A-TE 9/28/06 Final Official Statement--Central District Project--Subordinate TABs, Series 2005 1/25/05 Final Official Statement--Central District Project--Subordinate TABs--Series 2009T (Federally Taxable) 5/20/09 Final Official Statement--Central District Project--Subordinated TABs, Series 2003 1/1/03 Final Official Statement--Central District Project--Subordinated TABs, Series 2003--BNY Western Trust Company 1/1/03 Final Official Statement--Coliseum Area Project, TABs, Series 2006B-TE 9/28/06 Final Official Statement--Coliseum Area Project--TABs, Series 2003 1/7/03 Final Official Statement--Subordinate Housing Set Aside Revenue Bonds, Series 2011A-T (Federally Taxable)--Oakland RDA 3/3/11 Final Official Statement--Subordinate Housing Set Aside Revenue Bonds--Series 2000T Federally Taxable 5/16/00 Final Official Statement--Subordinate Housing Set aside--Revenue Refunding Bonds Series 2006A--Revenue Bonds Series 2006A-T Federally Taxable
3/22/06
Final Official Statement--Subordinate TABs Series 2007T 11/9/06 Final Official Statement--Subordinated TARBs Series 1992A 7/9/92 Final Official Statement--Suburdinate Housing Set Aside Revenue Refunding Bonds, Series 2007A and 2007A-T 3/22/06 Final Official Statement--TABs Series 2006C-TE 9/28/06
Prepared On 12/1/2023 By MV

Doc DateDocument Title
City of Oakland
First Supplemental Indenture of Trust--Central District Project--Subordinated TABs--Series 2009T (federally Taxable) 2/1/05 Indenture of Trust with First Supplemental--BNY Western Trust Company--Subordinate Housing Set Aside Revenue Bonds Including Series 2000T Federally Taxable
5/1/00
Indenture of Trust--Bank of New York Mellon Trust Company--Second Lien TABs, Series 2010-T--Federally Taxable Recovery Zone Economic Development Bonds-Direct Payment
11/1/10
Indenture of Trust--Central City East, TABs Series 2006A-TE 10/1/06 Indenture of Trust--Central District Project--Subordinated TABs--Series 2009T (federally Taxable)--BNY Western Trust Company
1/1/03
Indenture of Trust--Coliseum Area Project, TABs, Series2006B-TE 10/1/06 Indenture of Trust--Subordinate Housing Set Aside Revenue Refunding Bonds, Series 2006A and 2006A-T 5/1/00 Indenture of Trust--Subordinate TABs Series 2007T 1/1/03 Indenture of Trust--TABs, Boradway/MacArthur/San Pablo Redevelopment Project, Series 2006C-T&E 10/1/06 List of Financing Participants--Central City East, TABs Series 2006A-TE 10/12/06 List of Financing Participants--Central District Project--Subordinated TABs, Series 2003 1/1/03 List of Financing Participants--Central District Project--Subordinated TABs--Series 2009T (federally Taxable) 5/20/09 List of Financing Participants--Coliseum Area Project, TABs, Series 2006B-TE 10/12/06 List of Financing Participants--Subordinate Housing Set Aside Revenue Bonds, Series 2011A-T (Federally Taxable)--Oakland RDA
3/8/11
List of Financing Participants--Subordinate Housing Set Aside Revenue Refunding Bonds Series 2006A and 2006A-T 4/4/06 List of Financing Participants--Subordinate TABs Series 2006T 11/21/06 List of Financing Participants--TABs, Broadway/MacArthur/San Pablo Redevelopment Project, Series 2006C-T&E 10/12/06 Ordinance No. 10820 CMS Establishing Limits Required by H&S Code 33333.4 12/16/86 Ordinance No. 10822 CMS Establishing Limits Required by H&S Code 33333.4 12/16/86 Ordinance No. 10823 CMS Establishing Limits Required by H&S Code 33333.4 12/16/86 Ordinance No. 10824 CMS Establishing Limits Required by H&S Code 33333.4 12/16/86 Ordinance No. 11760 Establishing and Amending Certain Limitations 12/20/94 Ordinance No. 11761 Establishing and Amending Certain Limitations 12/20/94 Ordinance No. 11762 Establishing and Amending Certain Limitations 12/20/94 Ordinance No. 11763 Establishing and Amending Certain Limitations 12/20/94 Ordinance No. 11764 Establishing and Amending Certain Limitations 12/20/94 Ordinance No. 11765 Establishing and Amending Certain Limitations 12/20/94 Ordinance No. 11824 Adopting the Plan for the Coliseum Project 7/25/95 Ordinance No. 12001 CMS Adopting First Amendment to the Coliseum Plan 7/22/97 Ordinance No. 12065 C.M.S.-Adopting the Plan for the Oak Knoll Project 6/30/98 Ordinance No. 12778 O.M.S. Adopting the Second Amendment to Oak Knoll Plan and Merge Projects and Plan Changes 12/19/06 Redevelopment Plan-Oak Knoll Project 12/30/99
Resolution No. 98-34 C.M.S.-Approving The Plan For The Oak Knoll Project 6/30/98 Second Supplemental Indenture of Trust--Central District Project--Subordinated TABs--Series 2009T (federally Taxable) 11/1/06 Second Supplemental Indenture--Bank of New York Mellon Trust Companies--Subordinate Housing Set Aside Revenue Bonds, Series 2011A-T (Federally Taxable)
3/1/11
Third Supplemental Indenture of Trust--Central District Project--Subordinated TABs--Series 2009T (federally Taxable) 5/1/09 Verification Report--Coliseum Project--TABs 2006B-TE--TABs 2006B-T Federally Taxable 10/12/06 Coliseum Redevelopment Project Area
Coliseum Project, Future Projects and Existing Contditions 8/10/92 Draft Analysis of the Financial Capacity-Coliseum Project 1/18/00 Legal Description-Oakland Coliseum Area 12/30/99
Oak Center Redevelopment Project Area
Oak Center Urban Renewal Plan (Calif. R-49) 9/15/70
Ordinance No. 12618 C.M.S.-Plan Amendment 7/20/04
Prepared On 12/1/2023 By MV

Doc DateDocument Title
Stanford/Adeline Redevelopment Project Area
Ordinance No. 12619 C.M.S.-Plan Amendment 7/20/04
Redevelopment Plan (Calif. A-29-1)-Stanford/Adeline Project 4/10/73 Prepared On 12/1/2023 By MV

Oakland Redevelopment Successor Agency PRELIMINARY
West Oakland Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 3,468,655 3,538,028 3,608,788 3,680,964 3,754,583 3,829,675 Personal Property (3) (13,900) (13,900) (13,900) (13,900) (13,900) (13,900) Total Projected Value 3,454,755 3,524,128 3,594,889 3,667,064 3,740,684 3,815,775 Taxable Value over Base 898,197 2,556,558 2,625,931 2,696,692 2,768,868 2,842,487 2,917,579 Gross Tax Increment Revenue (4) 29,592 30,395 31,214 27,763 28,425 29,176 Unitary Tax Revenue (5) 77 77 77 77 77 77
Gross Revenues 29,669 30,472 31,291 27,840 28,502 29,253 LESS:

SB 2557 Admin. Fee (6) (140) (144) (148) (131) (135) (138) Housing Set Aside Debt Service (7) (460) (462) (463) (454) (459) (262) Pledged Tax Revenues 29,069 29,866 30,680 27,255 27,908 28,852 Tax Sharing:

AB 1290 Statutory Tax Sharing Tier 1 (8) (5,934) (6,094) (6,258) (5,568) (5,700) (5,851) AB 1290 Statutory Tax Sharing Tier 2 (8) (4,023) (4,158) (4,296) (3,843) (3,956) (4,082) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenues 19,112 19,614 20,126 17,844 18,252 18,919 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing Housing Set-Aside secured debt. (8) All Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside. In addition, after year 10, Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside. After year 30, Taxing Entities also receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside.

The City of Oakland is considered a taxing entity and may opt to receive its share of this statutory tax sharing amount.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
West Oakland Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 10,000,000
20,000,000
30,000,000
40,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
West Oakland Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Central District Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 13,159,811 13,423,007 13,691,467 13,965,297 14,244,602 14,529,494 Personal Property (3) 148,611 148,611 148,611 148,611 148,611 148,611 Total Projected Value 13,308,422 13,571,619 13,840,079 14,113,908 14,393,214 14,678,106 Taxable Value over Base 269,288 13,039,135 13,302,331 13,570,791 13,844,620 14,123,926 14,408,818 Gross Tax Increment Revenue (4) 150,928 153,974 157,082 139,449 141,239 144,088 Unitary Tax Revenue (5) 3,276 3,276 3,276 3,276 3,276 3,276 Gross Revenues 154,204 157,250 160,358 142,725 144,515 147,364 LESS:

SB 2557 Admin. Fee (6) (726) (740) (755) (672) (680) (694) Housing Set Aside Debt Service (7) (2,389) (2,383) (2,375) (2,325) (2,325) (1,322) Rotunda Garage DDA (9) 0 0 0 0 0 0
Uptown Development DDA (9) 0 0 0 0 0 0
Project Area Series 2006-T Debt Service 0 0 0 0 0 0
Project Area Series 2009-T Debt Service 0 0 0 0 0 0
Project Area Series 2013-TE Debt Service 0 0 0 0 0 0
Pledged Tax Revenues 151,089 154,127 157,228 139,728 141,509 145,349 Subordinate Obligations:

SB 211 Statutory Tax Sharing Tier 1 (8) (24,326) (24,936) (25,557) (22,791) (23,186) (23,756) SB 211 Statutory Tax Sharing Tier 2 (8) (17,123) (17,635) (18,157) (16,263) (16,616) (17,094) SB 211 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenue 109,639 111,556 113,514 100,673 101,708 104,499 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) The last date to incur new debt was established as January 1, 2004 by Ordinance No. 11762 CMS pursuant to the Law.

This limit was eliminated pursuant to Ordinance No. 12570 CMS. The elimination of this limit triggers the initiation of statutory tax sharing payments. On January 1, 2004 the original Project Area time limit to incur new debt is exceeded. Beginning in fiscal year 2004-05 and using the 2003-04 Project Area value as the base level of value, Taxing Entities begin to receive their Tier 1 shares of 25% of total tax increment revenue net of Housing Set-Aside. The City is considered a taxing entity and may opt to receive its share of the first tier of this statutory tax sharing amount. In addition, beginning in the 11th year after the initiation of statutory tax sharing payments, Taxing Entities receive 21% of tax revenue on incremental value above the 10th year value net of Housing Set-Aside. Beginning in the 31st year after initiation of statutory tax sharing payments, Taxing Entities also receive 14% of tax revenue on incremental value above the 30th year value net of Housing Set-Aside. (9) The Agency has entered into two agreements that require it to make payments from tax increment revenue generated by the developments that are the subject of the agreements. The Rotunda Garage agreements requires payment of development revenues net of housing set-aside, tax sharing amounts and a prorated portion of the Agency's ERAF obligation. The Rotunda payments terminate after fiscal year 2015-16. The Uptown Development agreement requires payment of development revenues net of tax sharing amounts and a prorated portion of the Agency's ERAF obligation. The Uptown payments existed through 2019-20 and were subordinate to the payment of debt service on the Bonds. These payment obligations are subordinate to payment of debt service on bonds secured by revenue from the Central District Project and to Housing Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Central District Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 50,000,000
100,000,000
150,000,000
200,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Central District Redevelopment Project
Net General Levy Tax Increment SB 211 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Central District 2002 Annex Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 87,257 89,002 90,782 92,598 94,450 96,339 Personal Property (3) 7,240 7,240 7,240 7,240 7,240 7,240 Total Projected Value 94,497 96,242 98,022 99,838 101,690 103,579 Taxable Value over Base 15,781 78,716 80,462 82,242 84,057 85,909 87,798 Gross Tax Increment Revenue (4) 911 931 952 848 859 878 Unitary Tax Revenue (5) 20 20 20 20 20 20
Gross Revenues 931 951 972 868 879 898
LESS:

SB 2557 Admin. Fee (6) (4) (4) (5) (4) (4) (4)
Housing Set Aside Debt Service (7) (14) (14) (14) (14) (14) (8) Tax Revenue 912 932 953 849 861 885
Subordinate Tax Sharing:

AB 1290 Statutory Tax Sharing Tier 1 (8) (186) (190) (194) (174) (176) (180) AB 1290 Statutory Tax Sharing Tier 2 (8) 0 0 0 0 0 0
AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenue 726 742 758 676 685 706
(1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) All Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside. In addition, after year 10, Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside. After year 30, Taxing Entities also receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside.

The City of Oakland is considered a taxing entity and may opt to receive its share of this statutory tax sharing amount.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Central District 2002 Annex Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 2,000,000
4,000,000
6,000,000
8,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Central District 2002 Annex Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Central District & 2002 Annex Combined
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 13,247,068 13,512,009 13,782,249 14,057,894 14,339,052 14,625,833 Personal Property (3) 155,852 155,852 155,852 155,852 155,852 155,852 Total Projected Value 13,402,919 13,667,861 13,938,101 14,213,746 14,494,904 14,781,685 Taxable Value over Base 285,068 13,117,851 13,382,793 13,653,033 13,928,678 14,209,836 14,496,617 Gross Tax Increment Revenue (4) 151,839 154,906 158,034 140,297 142,098 144,966 Unitary Tax Revenue (5) 3,296 3,296 3,296 3,296 3,296 3,296 Gross Revenues 155,135 158,201 161,329 143,593 145,394 148,262 LESS:

SB 2557 Admin. Fee (6) (730) (745) (760) (676) (685) (698) Housing Set Aside Debt Service (7) (2,403) (2,398) (2,389) (2,339) (2,340) (1,330) Rotunda Garage DDA (10) 0 0 0 0 0 0
Uptown Development DDA (10) 0 0 0 0 0 0
Project Area Series 2006-T Debt Service 0 0 0 0 0 0
Project Area Series 2009-T Debt Service 0 0 0 0 0 0
Project Area Series 2013-TE Debt Service 0 0 0 0 0 0
Pledged Tax Revenues 152,001 155,059 158,181 140,577 142,370 146,234 Subordinate Obligations:

SB 211 Statutory Tax Sharing Tier 1 (8) (24,326) (24,936) (25,557) (22,791) (23,186) (23,756) SB 211 Statutory Tax Sharing Tier 2 (8) (17,123) (17,635) (18,157) (16,263) (16,616) (17,094) SB 211 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
AB 1290 Statutory Tax Sharing Tier 1 (9) (186) (190) (194) (174) (176) (180) AB 1290 Statutory Tax Sharing Tier 2 (9) 0 0 0 0 0 0
AB 1290 Statutory Tax Sharing Tier 3 (9) 0 0 0 0 0 0
Net Tax Revenue 110,365 112,298 114,272 101,349 102,392 105,204 Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Central District & 2002 Annex Combined
Footnotes 9/5/2023
(1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Within Central District, the last date to incur new debt was established as January 1, 2004 by Ordinance No. 11762 CMS pursuant to the Law. This limit was eliminated pursuant to Ordinance No. 12570 CMS. The elimination of this limit triggers the initiation of statutory tax sharing payments. Beginning in fiscal year 2004-05 and using the 2003-04 Project Area value as the base level of value, Taxing Entities began to receive their shares of 25% of total tax increment revenue net of Housing Set-Aside. The City is a taxing entity and may opt to receive its share of the first tier of this pass through amount. In addition, beginning in the 11th year after the initiation of statutory tax sharing payments, Taxing Entities receive 21% of tax revenue on incremental value above the 10th year value net of Housing Set-Aside. Beginning in the 31st year after initiation of statutory tax sharing payments, Taxing Entities also receive 14% of tax revenue on incremental value above the 30th year value net of Housing Set-Aside. (9) Within the Central District 2002 Annex, all Taxing Entities receive their shares of 25% of total tax increment revenue net of housing set aside. In addition, after year 10 the Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside. After year 30, Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside. The City of Oakland is a taxing entity and may elect to receive its share of the Tier 1 tax sharing amount. (10) Within Central District, the Agency has entered into two agreements that require it to make payments from tax increment revenue generated by the developments that are the subject of the agreements. The Rotunda Garage agreements requires payment of development revenues net of Housing Set-Aside, tax sharing amounts and a prorated portion of the Agency's ERAF obligation.

The Rotunda payments terminate after fiscal year 2015-16. The Uptown Development agreement requires payment of development revenues net of tax sharing amounts and a prorated portion of the Agency's ERAF obligation. The Uptown payments continue through 2019-20 and are subordinate to the payment of debt service on the Bonds. These payment obligations are subordinate to the payment of debt service on bonds secured by Central District Project revenues and to bonds secured by Housing Set-Aside.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Central District & 2002 Annex Combined
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 50,000,000
100,000,000
150,000,000
200,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Central District Redevelopment Project & 2002 Annex
Net General Levy Tax Increment Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Coliseum Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 5,942,799 6,061,655 6,182,888 6,306,545 6,432,676 6,561,330 Personal Property (3) 352,958 352,958 352,958 352,958 352,958 352,958 Total Projected Value 6,295,756 6,414,612 6,535,845 6,659,503 6,785,634 6,914,287 Taxable Value over Base 1,509,131 4,786,625 4,905,481 5,026,715 5,150,372 5,276,503 5,405,157 Gross Tax Increment Revenue (4) 55,405 56,781 58,184 52,519 52,765 54,052 Unitary Tax Revenue (5) 227 227 227 227 227 227
Gross Revenues 55,632 57,007 58,411 52,745 52,992 54,278 LESS:

SB 2557 Admin. Fee (6) (263) (269) (276) (249) (250) (256) Housing Set Aside Debt Service (7) (981) (984) (985) (976) (971) (554) Project Area Series 2006B-TE Debt Service (1,577) (1,582) (1,579) (1,584) (1,581) (1,585) Project Area Series 2006B-T Debt Service (5,072) (5,070) (5,070) (5,066) (5,069) (5,063) Pledged Tax Revenues 47,739 49,103 50,502 44,870 45,121 46,820 Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (11,126) (11,401) (11,682) (10,549) (10,598) (10,856) AB 1290 Statutory Tax Sharing Tier 2 (8) (6,344) (6,575) (6,810) (6,212) (6,303) (6,520) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 (7,606) (7,600) (7,744) Net Tax Revenues 30,269 31,127 32,009 20,504 20,619 21,701 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Pursuant to H & S Code Section 33607.5, Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside (Tier 1). In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside (Tier 2). After year 30 Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside (Tier 3). The City of Oakland is considered a taxing entity and has elected to receive its share of this statutory tax sharing amount. These tax sharing payments are subordinate to payment of debt service on the Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Coliseum Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Coliseum Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Coliseum Redevelopment Project - 1998 Annex
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 809,180 825,364 841,871 858,709 875,883 893,400 Personal Property (3) 18,685 18,685 18,685 18,685 18,685 18,685 Total Projected Value 827,865 844,048 860,556 877,393 894,567 912,085 Taxable Value over Base 164,391 663,474 679,658 696,165 713,002 730,177 747,694 Gross Tax Increment Revenue (4) 7,680 7,867 8,058 7,164 7,302 7,477 Unitary Tax Revenue (5) 28 28 28 28 28 28
Gross Revenues 7,708 7,895 8,086 7,192 7,330 7,505
LESS:

SB 2557 Admin. Fee (6) (36) (37) (38) (34) (35) (35)
Housing Set Aside Requirement (7) 0 0 0 0 0 0
Tax Revenues 7,671 7,858 8,048 7,158 7,295 7,469
Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (1,542) (1,579) (1,617) (1,438) (1,466) (1,501) AB 1290 Statutory Tax Sharing Tier 2 (8) (663) (694) (726) (659) (685) (714) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 (20) Net Tax Revenues 5,467 5,585 5,704 5,061 5,145 5,235
(1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debts secured by Housing Set-Aside funds will hereafter be secured by tax revenues allocable to the Successor Agency. (8) Pursuant to H & S Code Section 33607.5, Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside (Tier 1). In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside (Tier 2). After year 30 Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside (Tier 3). The City of Oakland is considered a taxing entity and has elected to receive its share of this statutory tax sharing amount. These tax sharing payments are subordinate to payment of debt service on the Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Coliseum Redevelopment Project - 1998 Annex
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 2,000,000
4,000,000
6,000,000
8,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Coliseum 1998 Annex Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Coliseum and 1998 Annex Combined
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 6,751,979 6,887,018 7,024,759 7,165,254 7,308,559 7,454,730 Personal Property (3) 371,642 371,642 371,642 371,642 371,642 371,642 Total Projected Value 7,123,621 7,258,661 7,396,401 7,536,896 7,680,201 7,826,372 Taxable Value over Base 1,673,521 5,450,100 5,585,139 5,722,880 5,863,375 6,006,680 6,152,851 Gross Tax Increment Revenue (4) 63,085 64,648 66,242 59,682 60,067 61,529 Unitary Tax Revenue (5) 254 254 254 254 254 254
Gross Revenues 63,339 64,902 66,497 59,937 60,321 61,783 LESS:

SB 2557 Admin. Fee (6) (299) (307) (314) (283) (285) (292) Housing Set Aside Debt Service (7) (981) (984) (985) (976) (971) (554) Project Area Series 2006B-TE Debt Service (1,577) (1,582) (1,579) (1,584) (1,581) (1,585) Project Area Series 2006B-T Debt Service (5,072) (5,070) (5,070) (5,066) (5,069) (5,063) Pledged Tax Revenues 55,410 56,961 58,550 52,027 52,416 54,289 Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (12,668) (12,980) (13,299) (11,987) (12,064) (12,357) AB 1290 Statutory Tax Sharing Tier 2 (8) (7,006) (7,269) (7,537) (6,870) (6,988) (7,234) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 (7,606) (7,600) (7,764) Net Tax Revenues 35,736 36,711 37,714 25,564 25,764 26,935 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Pursuant to H & S Code Section 33607.5Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside (Tier 1). In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside (Tier 2). After year 30 Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside (Tier 3). The City of Oakland is considered a taxing entity and has elected to receive its share of this statutory tax sharing amount. These tax sharing payments are subordinate to payment of debt service on the Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Coliseum and 1998 Annex Combined
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 20,000,000
40,000,000
60,000,000
80,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Coliseum & 1998 Annex Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutes SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Oakland Army Base Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 1,541,637 1,572,469 1,603,919 1,635,997 1,668,717 1,702,091 Personal Property (3) 237,260 237,260 237,260 237,260 237,260 237,260 Total Projected Value 1,778,897 1,809,730 1,841,179 1,873,257 1,905,977 1,939,352 Taxable Value over Base 361,415 1,417,482 1,448,315 1,479,764 1,511,843 1,544,562 1,577,937 Gross Tax Increment Revenue (4) 16,407 16,764 17,128 16,713 15,446 15,779 Unitary Tax Revenue (5) 50 50 50 50 50 50
Gross Revenues 16,458 16,814 17,178 16,763 15,496 15,830 LESS:

SB 2557 Admin. Fee (6) (78) (79) (81) (79) (73) (75)
Housing Set Aside Debt Service (7) (255) (255) (254) (273) (249) (142) Pledged Tax Revenues 16,125 16,480 16,843 16,411 15,173 15,613 Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (3,292) (3,363) (3,436) (3,353) (3,099) (3,166) AB 1290 Statutory Tax Sharing Tier 2 (8) (1,238) (1,298) (1,359) (1,358) (1,283) (1,339) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenues 11,595 11,819 12,048 11,701 10,791 11,108 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) All Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside. In addition, after year 10, Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside. After year 30, Taxing Entities also receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside.

The City of Oakland is considered a taxing entity and may opt to receive its share of this statutory tax sharing amount.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Oakland Army Base Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 5,000,000
10,000,000
15,000,000
20,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Army Base Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Broadway/MacArthur/San Pablo Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 2,743,526 2,798,396 2,854,364 2,911,451 2,969,680 3,029,074 Personal Property (3) (18,358) (18,358) (18,358) (18,358) (18,358) (18,358) Total Projected Value 2,725,167 2,780,038 2,836,006 2,893,093 2,951,322 3,010,716 Taxable Value over Base 362,436 2,362,732 2,417,602 2,473,570 2,530,658 2,588,887 2,648,280 Gross Tax Increment Revenue (4) 27,349 27,984 28,632 25,400 25,889 26,483 Unitary Tax Revenue (5) 75 75 75 75 75 75
Gross Revenues 27,423 28,058 28,706 25,474 25,964 26,558 LESS:

SB 2557 Admin. Fee (6) (130) (133) (136) (120) (123) (125) Housing Set Aside Debt Service (7) (425) (425) (425) (415) (418) (238) Project Area Series 2006C-TE Debt Service 0 0 0 0 0 0
Project Area 2006C-T Debt Service (915) (912) (913) (916) (912) (917) Project Area Series 2010-T Debt Service (569) (569) (563) (557) (562) (555) Pledged Tax Revenues 25,384 26,019 26,670 23,466 23,949 24,722 Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (5,485) (5,612) (5,741) (5,095) (5,193) (5,312) AB 1290 Statutory Tax Sharing Tier 2 (8) (3,780) (3,887) (3,996) (3,561) (3,646) (3,746) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenues 16,119 16,521 16,932 14,809 15,110 15,665 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Pursuant to H & S Code Section 33607.5Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside (Tier 1). In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside (Tier 2). After year 30 Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside (Tier 3). The City of Oakland is considered a taxing entity and has elected to receive its share of this statutory tax sharing amount. These tax sharing payments are subordinate to payment of debt service on the Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Broadway/MacArthur/San Pablo Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Broadway/MacArthur/San Pablo Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Oak Knoll Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 86,002 87,722 89,476 91,266 93,091 94,953 Personal Property (3) 144 144 144 144 144 144
Total Projected Value 86,146 87,866 89,620 91,410 93,235 95,097 Taxable Value over Base 0 86,146 87,866 89,620 91,410 93,235 95,097 Gross Tax Increment Revenue (4) 997 1,017 1,037 914 932 951 Unitary Tax Revenue (5) 6 6 6 6 6 6
Gross Revenues 1,003 1,023 1,043 920 938 957
LESS:

SB 2557 Admin. Fee (6) (5) (5) (5) (4) (4) (5)
Housing Set Aside Debt Service (7) (16) (15) (15) (15) (15) (9) Pledged Tax Revenues 982 1,002 1,023 900 918 943
Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (201) (205) (209) (184) (188) (191) AB 1290 Statutory Tax Sharing Tier 2 (8) (9) (12) (16) (17) (20) (23) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenues 773 785 798 700 711 729
(1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside. In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside. After year 30, Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside.

The City of Oakland is considered a taxing entity and may opt to receive its share of this statutory tax sharing amount.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Oak Knoll Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 500,000
1,000,000
1,500,000
2,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Oak Knoll Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Central City East Redevelopment Project
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 6,711,125 6,845,348 6,982,255 7,121,900 7,264,338 7,409,624 Personal Property (3) (9,221) (9,221) (9,221) (9,221) (9,221) (9,221) Total Projected Value 6,701,904 6,836,126 6,973,033 7,112,678 7,255,116 7,400,403 Taxable Value over Base 1,963,088 4,738,816 4,873,038 5,009,945 5,149,590 5,292,028 5,437,315 Gross Tax Increment Revenue (4) 54,852 56,405 57,990 51,669 52,920 54,373 Unitary Tax Revenue (5) 152 152 152 152 152 152
Gross Revenues 55,004 56,557 58,142 51,821 53,072 54,525 LESS:

SB 2557 Admin. Fee (6) (260) (267) (275) (245) (251) (258) Housing Set Aside Debt Service (7) (852) (857) (861) (844) (854) (489) Project Area Series 2006A-TE Debt Service 0 0 0 0 0 0
Project Area Series 2006A-TX Debt Service (4,465) (4,464) (4,465) (4,469) (4,468) (4,464) Tax Revenues 49,426 50,969 52,541 46,264 47,499 49,314
Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (11,001) (11,311) (11,628) (10,364) (10,614) (10,905) AB 1290 Statutory Tax Sharing Tier 2 (8) (7,293) (7,554) (7,820) (7,014) (7,230) (7,474) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenues 31,133 32,104 33,093 28,885 29,655 30,935 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Pursuant to H & S Code Section 33607.5, Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside (Tier 1). In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside (Tier 2). After year 30 Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside (Tier 3). The City of Oakland is considered a taxing entity and has elected to receive its share of this statutory tax sharing amount. These tax sharing payments are subordinate to payment of debt service on the Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Central City East Redevelopment Project
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Central City East Redevelopment Project
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Central City East/Oak Knoll Merged
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 6,797,127 6,933,069 7,071,731 7,213,166 7,357,429 7,504,577 Personal Property (3) (9,078) (9,078) (9,078) (9,078) (9,078) (9,078) Total Projected Value 6,788,049 6,923,992 7,062,653 7,204,088 7,348,351 7,495,500 Taxable Value over Base 1,963,088 4,824,961 4,960,904 5,099,565 5,241,000 5,385,263 5,532,412 Gross Tax Increment Revenue (4) 55,849 57,422 59,027 52,584 53,853 55,324 Unitary Tax Revenue (5) 157 157 157 157 157 157
Gross Revenues 56,006 57,580 59,185 52,741 54,010 55,482 LESS:

SB 2557 Admin. Fee (6) (265) (272) (280) (249) (255) (262) Housing Set Aside Debt Service (7) (868) (873) (876) (859) (869) (498) Central City East Series 2006A-TE Debt Service 0 0 0 0 0 0 Central City East Series 2006A-TX Debt Service (4,465) (4,464) (4,465) (4,469) (4,468) (4,464) Tax Revenues 50,409 51,971 53,564 47,164 48,417 50,258
Subordinate Payments
AB 1290 Statutory Tax Sharing Tier 1 (8) (11,201) (11,516) (11,837) (10,548) (10,802) (11,096) AB 1290 Statutory Tax Sharing Tier 2 (8) (7,302) (7,566) (7,836) (7,031) (7,249) (7,497) AB 1290 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
Net Tax Revenues 31,906 32,889 33,891 29,585 30,366 31,665 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Project Area's proportionate share of debt service on existing housing set-aside secured debt. (8) Pursuant to H & S Code Section 33607.5, Taxing Entities receive their shares of 25% of total tax increment revenue net of Housing Set-Aside (Tier 1). In addition, after year 10 Taxing Entities receive 21% of tax revenue on incremental value above the year 10 value net of Housing Set-Aside (Tier 2). After year 30 Taxing Entities receive 14% of tax revenue on incremental value above the year 30 value net of Housing Set-Aside (Tier 3). The City of Oakland is considered a taxing entity and has elected to receive its share of this statutory tax sharing amount. These tax sharing payments are subordinate to payment of debt service on the Bonds.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Central City East/Oak Knoll Merged
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Central City East/Oak Knoll Merged
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

Oakland Redevelopment Successor Agency PRELIMINARY
Combined Redevelopment Projects
Projection of Incremental Taxable Value & Tax Increment Revenue 9/5/2023 (000's Omitted)
Taxable Values (1) 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Real Property (2) 34,549,990 35,240,990 35,945,810 36,664,726 37,398,021 38,145,981 Personal Property (3) 723,419 723,419 723,419 723,419 723,419 723,419 Total Projected Value 35,273,409 35,964,409 36,669,229 37,388,145 38,121,439 38,869,400 Taxable Value over Base 5,543,725 29,729,684 30,420,684 31,125,504 31,844,420 32,577,715 33,325,675 Gross Tax Increment Revenue (4) 344,121 352,119 360,278 322,439 325,777 333,257 Unitary Tax Revenue (5) 3,909 3,909 3,909 3,909 3,909 3,909 Gross Revenues 348,030 356,029 364,187 326,348 329,686 337,166 LESS:

SB 2557 Admin. Fee (6) (1,642) (1,679) (1,718) (1,539) (1,555) (1,590) Housing Set Aside Debt Service (7) (5,392) (5,396) (5,393) (5,316) (5,305) (3,024) Rotunda Garage DDA (8) 0 0 0 0 0 0
Uptown Development DDA (8) 0 0 0 0 0 0
Existing Debt Service Obligations
Broadway/MacArthur/San Pablo Series 2006C-TE 0 0 0 0 0 0 Broadway/MacArthur/San Pablo Series 2006C-T (915) (912) (913) (916) (912) (917) Broadway/MacArthur/San Pablo Series 2010-T (569) (569) (563) (557) (562) (555) Central District Series 2006-T 0 0 0 0 0 0
Central District Series 2009-T 0 0 0 0 0 0
Central District Series 2013-TE 0 0 0 0 0 0
Central City East Series 2006A-TE 0 0 0 0 0 0
Central City East, Series 2006A-TX (4,465) (4,464) (4,465) (4,469) (4,468) (4,464) Coliseum Series 2006B-TE (1,577) (1,582) (1,579) (1,584) (1,581) (1,585) Coliseum Series 2006B-T (5,072) (5,070) (5,070) (5,066) (5,069) (5,063) Pledged Tax Revenues 328,398 336,357 344,486 306,900 310,234 319,968 Subordinate Obligations
SB 211 Statutory Tax Sharing Tier 1 (8) (24,326) (24,936) (25,557) (22,791) (23,186) (23,756) SB 211 Statutory Tax Sharing Tier 2 (8) (17,123) (17,635) (18,157) (16,263) (16,616) (17,094) SB 211 Statutory Tax Sharing Tier 3 (8) 0 0 0 0 0 0
AB 1290 Statutory Tax Sharing Tier 1 (10) (38,765) (39,756) (40,766) (36,725) (37,034) (37,960) AB 1290 Statutory Tax Sharing Tier 2 (10) (23,350) (24,178) (25,023) (22,663) (23,123) (23,897) AB 1290 Statutory Tax Sharing Tier 3 (10) 0 0 0 (7,606) (7,600) (7,764) Net Tax Revenues 224,834 229,852 234,983 200,853 202,676 209,497 (1) Taxable values as reported by Alameda County.
(2) Real property consists of land and improvements. Increased for inflation at 2% annually. (3) Personal property is held constant at 2023-24 level. (4) Projected Gross Tax Increment is based upon incremental values factored against the general levy tax rate of $1.1575 per $100 of taxable value through 2025-26, where the tax rate is held to $1.00 per $100 of taxable value thereafter.  Per ABx 1 26, all revenue derived from debt service override tax rates will be directed to the levying entities except for pension fund levies such as in the City of Oakland.  Tax increment revenue derived from the City's 0.1575% override tax rate will continue to be deposited in the Redevelopment Property Tax Trust Fund.

Per SB 107, revenues attributed to the tax rate override will continue to be made available for payment of debt service; however, revenue in excess of the debt service payments will be directed to the levying taxing entity. (5) Unitary Revenue as reported by Alameda County for 2022-23 and held constant over the life of the project. (6) County Administration fee is estimated at 0.47% of Gross Revenue. (7) Per ABx1 26, the low and moderate income housing requirement is no longer applicable. Debt Service amounts shown are the Combined Project Area debt service on existing housing set-aside secured debt. This existing debt service includes the Subordinated Housing, Series 2006A; the Subordinated Housing, Series 2006A (Taxable) and the Subordinated Housing, Series 2011 (Taxable) bonds. (8) See individual projection for Central District RP.
(9) See individual projections for West Oakland RP, Central District 2002 Annex RP, Oakland Army Base RP, and Oak Knoll RP. (10) See individual projections for Coliseum RP, Coliseum 1998 Annex RP, Broadway-Macarthur RP, and Central City East RP.

Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland

Oakland Redevelopment Successor Agency PRELIMINARY
Combined Redevelopment Projects
Graph of Historical Tax Revenue 9/5/2023
Qualifications: The above projection of tax increment is based upon the tax levy. Actual receipts will vary due to delinquencies, roll changes, tax refunds, and other factors. No consideration has been given for new development, demolition, or potential assessment appeals. The projection is preliminary and presented for discussion purposes only.

Note: This report is not to be used in support of debt issuance without the written consent of HdL Coren and Cone. \TI Projections\Oakland\23ti - Oakland
0 50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Fiscal Years
Graph of Historical Tax Revenue
Redevelopment Projects Total
Net General Levy Tax Increment AB 1290 Statutory Tax Sharing SB 2557 Charges

MEDIAN SFR SALES PRICE INCREASE
Percent change in median price June 2022 - June 2023
Data Source: First American Sales Data
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV
PROPOSITION 13 INFLATION ADJUSTMENTS
Roll Year
Statewide
Actual CCPI
Annual
Statewide
Actual CPI
Cumulative
Prop 13
Cumulative
Adjustments
Assessor Applied
Inflation
Adjustments
Property Taxes W/O
Prop 13*
$100,000 (Actual CPI)
Prop 13 Taxes on
Property*
$100,000 (CPI Cap)
1975-76 0.000% 100.00% 100.00% 0.000% $1,000$1,000
1976-77 6.250% 106.25% 102.00% 2.000% $1,063$1,020
1977-78 7.170% 113.87% 104.04% 2.000% $1,139$1,040
1978-79 8.230% 123.24% 106.12% 2.000% $1,232$1,061
1979-80 9.830% 135.35% 108.24% 2.000% $1,354$1,082
1980-81 17.320% 158.80% 110.41% 2.000% $1,588$1,104
1981-82 7.130% 170.12% 112.62% 2.000% $1,701$1,126
1982-83 11.140% 189.07% 114.87% 2.000% $1,891$1,149
1983-84 1.000% 190.96% 116.02% 1.000% $1,910$1,160
1984-85 5.000% 200.51% 118.34% 2.000% $2,005$1,183
1985-86 5.100% 210.74% 120.70% 2.000% $2,107$1,207
1986-87 4.400% 220.01% 123.12% 2.000% $2,200$1,231
1987-88 2.095% 224.62% 125.58% 2.000% $2,246$1,256
1988-89 5.160% 236.21% 128.09% 2.000% $2,362$1,281
1989-90 4.730% 247.38% 130.65% 2.000% $2,474$1,307
1990-91 4.758% 259.15% 133.27% 2.000% $2,592$1,333
1991-92 6.400% 275.74% 135.93% 2.000% $2,757$1,359
1992-93 3.040% 284.12% 138.65% 2.000% $2,841$1,387
1993-94 3.440% 293.89% 141.42% 2.000% $2,939$1,414
1994-95 2.310% 300.68% 144.25% 2.000% $3,007$1,443
1995-96 1.194% 304.27% 145.97% 1.190% $3,043$1,460
1996-97 1.115% 307.66% 147.59% 1.110% $3,077$1,476
1997-98 2.399% 315.05% 150.54% 2.000% $3,150$1,505
1998-99 2.081% 321.60% 153.55% 2.000% $3,216$1,536
1999-00 1.853% 327.56% 156.40% 1.853% $3,276$1,564
2000-01 3.214% 338.09% 159.53% 2.000% $3,381$1,595
2001-02 4.172% 352.19% 162.72% 2.000% $3,522$1,627
2002-03 3.215% 363.52% 165.97% 2.000% $3,635$1,660
2003-04 2.459% 372.46% 169.29% 2.000% $3,725$1,693
2004-05 1.867% 379.41% 172.45% 1.867% $3,794$1,725
2005-06 3.665% 393.31% 175.90% 2.000% $3,933$1,759
2006-07 4.596% 411.39% 179.42% 2.000% $4,114$1,794
2007-08 2.269% 420.73% 183.01% 2.000% $4,207$1,830
2008-09 3.380% 434.95% 186.67% 2.000% $4,349$1,867
2009-10 3.477% 450.07% 190.40% 2.000% $4,501$1,904
2010-11 -0.237% 449.00% 189.95%-0.237% $4,490$1,899
2011-12 0.753% 452.38% 191.38% 0.753% $4,524$1,914
2012-13 2.889% 465.45% 195.21% 2.000% $4,655$1,952
2013-14 3.081% 479.79% 199.11% 2.000% $4,798$1,991
2014-15 0.454% 481.97% 200.01% 0.454% $4,820$2,000
2015-16 1.998% 491.60% 204.01% 1.998% $4,916$2,040
2016-17 1.525% 499.10% 207.12% 1.525% $4,991$2,071
2017-18 2.619% 512.17% 211.26% 2.000% $5,122$2,113
2018-19 2.962% 527.34% 215.49% 2.000% $5,273$2,155
2019-20 2.000% 537.89% 219.80% 2.000% $5,379$2,198
2020-21 2.000% 548.65% 224.19% 2.000% $5,486$2,242
2021-22 1.036% 554.33% 226.52% 1.036% $5,543$2,265
2022-23 5.560% 585.15% 231.05% 2.000% $5,852$2,310
2023-24 7.274% 627.72% 235.67% 2.000% $6,277$2,357
$167,455$78,645Totals
*Assumes the tax rate is limited to one percent per Proposition 13 although pre-Proposition 13 tax rates were not so limited.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV
Recapturing Proposition 8 Reductions
Proposition 13 caps the growth of a property ’s assessment at no more than 2% each year unless the market value of property falls lower. When property values decline Proposition 8 which was passed by the voters in 1978 allows the property to be temporarily assessed at the lower value. Once reduced, the assessed value and property taxes may increase by more than 2% a year as the property values rise during a real estate recovery. The “recaptured” values can be adjusted upward to the annually adjusted Proposition 13 cap (blue line below).

YEAR 7: Market
value is $590,000,
however the
assessed value
used for taxation is
$563,081.
($500,000 plus the
2% CPI increase
applied for each
year after base
year)
YEARS 3-6: Market value falls below Proposition
13 value and the assessor reduces the value to
the lower value per proposition 8.

YEAR 2: The market
value rises to
$550,000, but the
Prop 13 assessed
value for taxation is
$510,000. ($500,000
plus 2% CPI
YEAR 1: The
$500,000
Sales Price of
a newly
purchased
home is used
as the Prop 13
Base Value.

This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone
Prepared On 12/1/2023 By MV
Roll Summary Graph
Displays by value type (land, improvements, personal property, and exemptions) the value deviations between the current tax year and each of the prior 5 tax years. The lower portion of the graph identifies the total assessed value and net taxable assessed value comparisons.

Roll Summary
Report detailing land, improvement, fixtures, personal property, and exemptions for each taxing agency.

The value of this report is that city staff can readily see where deviations occur from one year to the next.

Agency Value Change Summary
Displays the net assessed value change and percent change between the current and prior years for the general fund agencies and any former redevelopment areas.

City Growth Comparison
This is a countywide report comparing each city ’s growth between the two most recent tax years. This report displays both the value change in the Entire City between tax years as well as the percentage growth for every City in the county. If the term “No Data Available” is shown, the City associated with that term is newly incorporated and did not exist in the prior year.

Top 40 Net Taxable Secured Value Change Listing
The largest valuation deviations - increases and decreases are shown on this graph with APN, Owner Name, Situs Address where available, Current Assessed Value, and Value Increase or Decline.

Secured Value Change History Listing
A review of the top 25 largest parcel deviations over the past 5+ years. It assists in identifying properties, which fail to have exemptions applied before the roll is released; properties that have transferred ownership and sold below their prior assessed value, and distinguishes those owners, which have successfully appealed their property values.

Year to Year Comparison of Transfers
A monthly listing of transfers of ownership for the current and prior year. The listing shows the total transfer count, original value of the parcels transfers, total value of transfers, value added from transfers and percent change between the original values and sale values.

Transfer of Ownership
5-Year summary of sales transactions of SFR, properties other than SFR and all properties detailed by Entire City, General Fund and Combined SAs. This report provides the original assessor’s enrolled value of the properties sold, the sales price paid and the differential value expected to be enrolled for the following tax year. Only full valued sales are tracked in this report.

DESCRIPTION OF PROPERTY TAX REPORTS
Sales Value History - Detached SFR
Multi-year summary of the average and median sales prices and number of sales of full value sales for detached single family residential transactions.

Countywide Comparison of Median Sale Price
Includes sale counts, median sale prices and median percent change for the prior year and current year to date.

Category Summary
This table summarizes parcels within the city by use code and provides number of parcels, assessed value and property tax information. The report can be also be prepared for Absentee Owned, Pre Prop 13, or special geographic assembly requested by the city.

Growth By Use Category
Lists the net taxable value and assessment counts for each category in the current and prior years. This report is especially useful to identify significant changes due to new development, new housing, unfiled exemptions or changes in the unsecured roll.

Residential Summary
This report categorizes the secured residential parcels by sub use codes to illustrate the number of single family detached homes in comparison to condos. The report also details the multi-unit residential parcels by unit count and approximate total units citywide.

Tax Dollar Breakdown Graph
The breakdown of the county ’s 1% general levy factor file is displayed, with those portions of the tax collected for the City highlighted, for illustrative purposes. This report looks at the largest value , non-redevelopment TRA (tax rate area) as a representative breakdown. In some counties the ERAF (Educational Revenue Augmentation Fund) shift is not calculated on the TRA level.

Average and Basic Revenues
This report provides for every taxing jurisdiction the weighted average share of all tax rate areas assigned to the respective agency within a city, agency or district. Due to the fact that each tax rate area may have a different share of the 1% levy, these weighted averages are the most representative collective shares of any taxing jurisdiction.

One Percent Weighted Tax Share
Each city’s weighted average share of the 1% is listed for comparative purposes. In addition to the general fund’s share, any general fund related share (eg. lighting, maintenance, etc.) is listed in the second column. All rates shown have been shifted for ERAF.

Property Tax Revenue History
Historical property tax revenue from the General Fund 1%, any City -associated revenues, voter approved-debt and VLF property tax revenue. Revenue amounts and percentage changes are displayed.

Prepared On 12/1/2023 By MV
Property Tax Revenue Estimate
Displays HdLCC’s calculation of the property tax revenue expected to be received for the current fiscal year based on the reconciled values. Revenue amounts in the preliminary reports are subject to change when updated data is received.

Non-Residential New Construction
A listing that calculates non -residential growth for increasing a City 's Gann Limitation as a result of Proposition 111.

Top Secured Property Owner/Taxpayer Summary
These listings are compiled by a computer sort of all parcels owned by the same individual or group of individuals with a common mailing address. This assembly of parcels provides information about the largest overall secured property owners and/or taxpayers. The Top Ten Property Taxpayers includes the percentage of the entire tax levy attributed to a taxpayer as well as the use code and taxing jurisdiction of the property owner.

Secured Parcel Change Listing
This listing details the parcels that were dropped or added between roll years.

Appeals Impact Projection (where available)
City or Agency Top 25 Owner Appeals History
This section takes the current year Top 25 Owners and performs the same analysis, which was executed above to calculate the historical experience of successful appeals files by these owners. In most cases , since the Top 25 Owners own the highest valued parcels, their loss experience and reduced values exceed those of the remainder of the city or redevelopment project area in the analysis.

City or Agency Pending Appeals Impact Projection:

The third section of this report looks at the annual success ratios and based on those ratios, calculates the potential assessed value and tax losses of each years’ pending appeals based on that year ’s experience. Since many of the appeals filed in the most current year have not yet been scheduled for hearings, we use the city or agency-wide average for all years to calculate the revenue loss for that year.

Tax Increment Projection
Prior year history and future projections are calculated for redevelopment project areas factoring in pass through-agreements, housing set aside amounts and county administrations fees.

HdL Coren & Cone
120 S. State College Blvd, Suite 200
Brea, California 92821
Phone: 714.879.5000
E-Mail: [email protected]
www.hdlccpropertytax.com
Prepared On 12/1/2023 By MV