City of Sacramento
Army Depot
(in thousands)
Percentage
Taxable Assessee's Value of Total
Assessee Value (3) Value (3) Difference Taxable Value RICHARD N REESE FAMILY LLC 1,187 $ 696$ (491)$ 37.86%
SSBZ LLC 55 2 (53) 4.09%
SSBZ LLC 55 2 (53) 4.09%
Subtotal 1,297 700 (597) 46.03%
All Other Taxpayers - - - -
Total 1,297$ 700$ (597)$ 46.03%
Notes: (1) These are outstanding appeals; there is no estimate of outcome. (2) Information for prior years is not readily available and is not statistically significant. (3) Based on Assessor's report "At-Risk Assessed Valuation Through Appeals Process" as of July 1, 2021.
Source: Sacramento County Assessor
Successor Agency Trust Fund
Top 10 Parcels Appealing Assessed Valuation - At Risk of Reduction (1) (2) As of June 30, 2021
244
City of Sacramento
65th Street
(in thousands)
Percentage
Taxable Assessee's Value of Total
Assessee Value (3) Value (3) Difference Taxable Value GEM CROSSINGS LLC 93,250$ 78,108$ (15,142)$ 4.03% GEM CROSSINGS LLC 93,250 78,108 (15,142) 4.03%
SSC SACRAMENTO APARTMENTS LLC 75,346 37,493 (37,853) 10.08% ELEMENT DST NB 49,299 24,649 (24,650) 6.57%
TARGET CORP. 28,381 27,354 (1,027) 0.27%
ELEMENT DST NB 27,675 13,836 (13,839) 3.69%
ELEMENT DST NB 8,219 4,109 (4,110) 1.09%
Subtotal 375,420 263,657 (111,763) 29.77% All Other Taxpayers - - - -
Total 375,420$ 263,657$ (111,763)$ 29.77% Notes: (1) These are outstanding appeals; there is no estimate of outcome. (2) Information for prior years is not readily available and is not statistically significant. (3) Based on Assessor's report "At-Risk Assessed Valuation Through Appeals Process" as of July 1, 2021.
Source: Sacramento County Assessor
Successor Agency Trust Fund
Top 10 Parcels Appealing Assessed Valuation - At Risk of Reduction (1) (2) As of June 30, 2021
245
City of Sacramento
Railyards
(in thousands)
Percentage
Taxable Assessee's Value of Total
Assessee Value (3) Value (3) Difference Taxable Value SIMS METAL MANAGEMENT 4,518 $ 2,259$ (2,259)$ 14.08%
SIMS GROUP USA CORPORATION 3,236 2,051 (1,185) 7.39%
MARQUEE MEDAI SOLUTIONS LLC 1,785 1,173 (612) 3.81%
SIMS GROUP USA CORPORATION 1,413 707 (706) 4.40%
SIMS GROUP USA CORPORATION 1,243 806 (437) 2.72%
SIMS GROUP USA CORPORATION 1,017 773 (244) 1.52%
MARQUEE SACRAMENTO DIGITAL BILLBOARDS LLC 972 585 (387) 2.41% SIMS METAL MANAGEMENT 929 464 (465) 2.90%
MARQUEE SACRAMENTO DIGITAL BILLBOARDS 930 585 (345) 2.15% Subtotal 16,043 9,403 (6,640) 41.39%
All Other Taxpayers - - - -
Total 16,043$ 9,403$ (6,640)$ 41.39%
Notes: (1) These are outstanding appeals; there is no estimate of outcome. (2) Information for prior years is not readily available and is not statistically significant. (3) Based on Assessor's report "At-Risk Assessed Valuation Through Appeals Process" as of July 1, 2021.
Source: Sacramento County Assessor
Successor Agency Trust Fund
Top 10 Parcels Appealing Assessed Valuation - At Risk of Reduction (1) (2) As of June 30, 2021
246
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value City of Sacramento (Sacramento Downtown Arena LLC) 320,347$ 1 6.79% -$ - Hancock SREIT Sacramento LLC 200,809 2 4.26% - - SRI Eleven 621 Capitol Mall LLC 169,240 3 3.59% - - Prime US-Park Tower LLC 167,215 4 3.54% - - 500 Capitol Mall LLC 148,974 5 3.16% 77,567 5 3.01% PAC West Office Equities LP 144,900 6 3.07% - - 300 Capitol Mall Investors LP 130,882 7 2.77% - - Sacramento CA I FGF LLC 106,706 8 2.26% - - GSA Sacramento Newco LLC 99,929 9 2.12% - -
CA Sacramento Commons LLC 90,572 10 1.92% - -
Hines Sacramento Wells Fargo Center - - 206,544 1 8.02% 621 Capitol Mall - - 117,394 2 4.56%
300 Capitol Associates NF LP - - 109,000 3 4.23%
CIM/980 9th St Sacramento LP - - 96,602 4 3.75%
Capitol Regency LLC - - 71,823 6 2.79%
CIM/J Street Hotel Sacramento LP - - 71,154 7 2.76%
1325 J Street LLC - - 66,641 8 2.59%
1415 Meridian Plaza LLC/Valley View Investors - - 65,120 9 2.53% Sacramento Equities REIT - - 61,000 10 2.37%
Subtotal 1,579,574 33.47% 942,845 36.63% All Other Taxpayers 3,139,744 66.53% 1,631,127 63.37% Total 4,719,318$ 100.00% 2,573,972$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
2021 2012
City of Sacramento
Principal Property Taxpayers - Merged Downtown
Current Fiscal Year and Nine Years Ago
247
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Research Properties 5,971$ 1 1.08% 5,146$ 1 1.74%
BM Ventures LLC 5,899 2 1.07% 5,084 2 1.72%
565 Display Way LLC 3,272 3 0.59% - -
John A/Leta K Nichols 1994 Rev Trust 3,144 4 0.57% 2,710 4 0.91% Ramon Canyon Associates LP 2,930 5 0.53% - -
Ocean Queen USA LLC 2,930 6 0.53% - -
Reg Real Estate/Investments CA LLC 2,907 7 0.53% - -
US Rentals Inc 2,643 8 0.48% 2,417 6 0.82%
BM Ventures II LLC 2,639 9 0.48% - -
4555 Carmichael LLC 2,633 10 0.48% - -
Woodhaven Senior Residences - - 4,341 3 1.46%
Lundbom Family Trust - - 2,439 5 0.82%
Proffutt Limited Partnership - - 2,099 7 0.71%
23002 Moulton Parkway LLC - - 1,938 8 0.65%
Harry & Mariann Brix 1993 Family Trust - - 1,811 9 0.61% Terkensha Associates - - 1,667 10 0.56%
Subtotal 34,968 6.35% 29,652 10.00%
All Other Taxpayers 515,943 93.65% 266,788 90.00% Total 550,911$ 100.00% 296,440$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - Del Paso Heights
Current Fiscal Year and Nine Years Ago
2021 2012
248
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Efren R Cota LTD 23,267$ 1 9.08% -$ -
Hearst-Argyle Stations Inc 16,299 2 6.36% 21,508 1 17.26% 1000 G Street LLC 12,023 3 4.69% - -
J Squared Revocable Trust/Charles D Deloney 3,591 4 1.40% - - 1001 G State Rehabilitation Limited Partnership 3,062 5 1.20% - - 1220 E State LLC 3,062 6 1.20% - -
Tristar Stockton Properties LLC 2,627 7 1.03% - -
Duffin Gregg/Lynn Houlihan/Buzz Oates LLC/ETAL 2,454 8 0.96% - - Ng-Yu Trust 2,313 9 0.90% - -
Paul F Goldsmith Rev Trust 2,198 10 0.86% - -
Crystal Cream/Butter Holdings, Inc - - 11,328 2 9.09% Realty Advisors Inc - - 7,049 3 5.66%
City Park Apartment Homes - - 4,036 4 3.24%
520 Ninth St - - 2,115 5 1.70%
Janet Fortino Loehr Separate Prop Trust/Etal - - 1,988 6 1.60% 700 E Street Building Partner - - 1,942 7 1.56%
John Dailey Trust/Charles D Deloney - - 1,912 8 1.53% GMA Investors LP - - 1,802 9 1.45%
Tarpin Samuel D - - 1,434 10 1.15%
Subtotal 70,896 27.67% 55,114 44.23%
All Other Taxpayers 185,336 72.33% 69,499 55.77%
Total 256,232$ 100.00% 124,613$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - Alkali Flat
Current Fiscal Year and Nine Years Ago
2021 2012
249
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Regents University CA (CY 4422Y LLC) 23,589$ 1 2.60% -$ - Regents of the University of CA 13,950 2 1.54% - -
Rainbow Baking Co of Sac Valley (BBU INC) 13,100 3 1.44% 52,628 1 12.04% Great Chi Investment LLC 6,326 4 0.70% - -
Broadway/Stockton Food Source Inv LLC 5,840 5 0.64% 5,061 5 1.16% Crestwood-Medical Center Hospital 4,914 6 0.54% 4,235 7 0.97% Security Public Storage - Sacramento 4,277 7 0.47% 3,629 8 0.83% JJAJ Ventures LP/Ventures JJAJ 3,822 8 0.42% - -
Edmar Invs LLC (Walgreens) 3,619 9 0.40% 3,119 9 0.71% Broadway Triangle LLC 3,512 10 0.39% - -
University of the Pacific - - 19,702 2 4.51%
Shriners Hospitals for Crippled Children - - 11,509 3 2.63% GCCFC 2005 GG5 Y Street Limited Partners - - 10,102 4 2.31% Donald/Virginia Compton Family Trust - - 4,468 6 1.02% Campbell Taggart Baking Companies Inc./Etal - - 2,163 10 0.49% Subtotal 82,949 9.13% 116,616 26.67%
All Other Taxpayers 825,552 90.87% 320,583 73.33% Total 908,501$ 100.00% 437,199$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - Oak Park
Current Fiscal Year and Nine Years Ago
2021 2012
250
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value California Almond Growers Exchange 93,803$ 1 16.22% 70,591$ 1 16.05% 29SC T9 Phase A Property Owner LLC 43,600 2 7.54% - - Grove River District LLC 38,707 3 6.69% - -
29SC BC Holding Company LLC 21,613 4 3.74% - -
Scannell Properties 310 LLC 17,808 5 3.08% - -
Bercut-Railyard LLC 15,765 6 2.73% - -
BRE/LQ Props LLC 8,964 7 1.55% 7,489 6 1.70%
444 N3 8,930 7 1.54% - -
DFN LLC 7,251 9 1.25% - -
Detmer Family Limited Partnership 7,076 10 1.22% - -
Grove Investment Company - - 33,357 2 7.59%
MLCFC 2007 9 Bercut Dr Limited Partners - - 18,229 3 4.15% Mendell Allan/ETAL - - 12,798 4 2.91%
Capitol Station 665 LLC - - 9,602 5 2.18%
C/J Warehouse - - 6,595 7 1.50%
Bank of America - - 6,241 8 1.42%
Dos Rios Venture - - 6,161 9 1.40%
Vida N Anello Revocable Living Trust - - 5,141 10 1.17% Subtotal 263,517 45.58% 176,204 40.07%
All Other Taxpayers 314,682 54.42% 263,492 59.93% Total 578,199$ 100.00% 439,696$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - River District
Current Fiscal Year and Nine Years Ago
2021 2012
251
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Seven Up Bottling Company of San Francisco 40,286$ 1 4.94% 31,030$ 1 5.52% Roseville Life Properties 39,199 2 4.81% - -
Woodlake Care Group LLC 28,556 3 3.50% - -
Price Company 25,035 4 3.07% 21,598 2 3.84%
Omninet Sacramento Jardinette LLC/ETAL 17,424 5 2.14% - - Sacramento Healthcare Investors LP 16,426 6 2.01% - - McCuen Acoma Street Investors 13,434 7 1.65% 11,577 7 2.06% SSCA 1300 EL Camino Ave LLC 9,382 8 1.15% - -
Recreational Equipment Inc 7,590 8 0.93% - -
Sent Expo Pointe LLC 7,200 10 0.88% - -
Shri Gowri Ganesha Real Estate, LLC - - 14,696 3 2.62% Merlliz Inc - - 14,559 4 2.59%
JB Management LP - - 13,109 5 2.33%
JBDB Management LP - - 11,692 6 2.08%
North Sacramento Land Company - - 10,324 8 1.84%
Radiological Assoc of Sacto Medical Group - - 7,877 9 1.40% Sent Expo Pointe LLC - - 7,584 10 1.35%
Subtotal 204,532 25.07% 144,046 25.64%
All Other Taxpayers 611,261 74.93% 417,768 74.36% Total 815,793$ 100.00% 561,814$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - North Sacramento
Current Fiscal Year and Nine Years Ago
2021 2012
252
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value 6200 Franklin LLC 21,178$ 1 3.13% -$ -
United States Cold Storage 10,762 2 1.59% 9,243 2 1.56% Hillside Apartments LLC 8,260 3 1.22% - -
Sacramento Children's Home (Garfield Beach CVS LLC) 8,075 4 1.19% - - Greystone Place Invs LLC 7,492 5 1.11% - -
ARB Invs 7,382 6 1.09% - -
Sacto Childrens Home 7,016 7 1.04% - -
Rosedown Associates LLC 6,743 8 1.00% 6,732 3 1.13%
ABF Freight System Inc. 5,363 9 0.79% 5,071 5 0.85%
ESS CA-TIVS JV CA Reit Sub Limited Partnership 4,869 10 0.72% - - Campbell Soup Supply Co LLC - - 141,205 1 23.80%
Extra Space Franklin Blvd. LLC - - 5,108 4 0.86%
Western Village LP - - 9,467 6 1.60%
Sei/PSP Vi Joint Ventures - - 4,135 7 0.70%
Bowling Green Associates - - 3,977 8 0.67%
Con-Way Western Express Inc. - - 3,657 9 0.62%
47th Street Associates LLC - - 3,571 10 0.60%
Subtotal 87,140 12.86% 192,166 32.39%
All Other Taxpayers 590,445 87.14% 401,047 67.61% Total 677,585$ 100.00% 593,213$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - Franklin Boulevard
Current Fiscal Year and Nine Years Ago
2021 2012
253
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Stockton Plaza Partners LLC 19,403$ 1 3.25% 12,147$ 1 3.26% Karma Apartments LLC 15,964 2 2.68% - -
EKG Investors LLC/SCT Investors LLC/ETAL 14,260 3 2.39% 11,154 2 2.99% Sustained Invs LLC 11,794 4 1.98% - -
ESS Ca-Tivs Jv Ca Reit Sub LP 10,101 5 1.69% - -
John M/Nancy Kehriotis Living Trust 8,581 6 1.44% 7,395 3 1.98% OAHS Shiloh Apartments LP 8,109 7 1.36% - -
Monument Properties Sacramento LLC 8,011 8 1.34% - -
NT Stockton Investors LLC 7,940 9 1.33% 6,681 5 1.79% Long Sight Properties LLC 6,846 10 1.15% - -
BE Saigon Plaza LLC - - 7,237 4 1.94%
LSREF2 Clipper II LLC - - 6,630 6 1.78%
Brittany Arms - - 5,660 7 1.52%
IP Sac Commercial LLC - - 5,644 8 1.51%
ESS Prisca II LLC - - 4,758 9 1.28%
Mulleian Investment LLC - - 4,662 10 1.25%
Subtotal 111,009 18.62% 71,968 19.30%
All Other Taxpayers 485,301 81.38% 300,952 80.70% Total 596,310$ 100.00% 372,920$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - Stockton Boulevard
Current Fiscal Year and Nine Years Ago
2021 2012
254
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value SBM Realty LLC 32,224$ 1 3.13% -$ -
Cascade Village Apartments II LP 16,257 2 1.58% - -
Elder Crk Transf/Recov Inc (Allied Waste Indus Inc) 14,669 3 1.42% 11,371 3 1.23% Watt Elder Creek Holdings LLC 12,985 4 1.26% - -
Pitalo John E 5,110 5 0.50% - -
Power Inn Business Park LLC 4,939 6 0.48% - -
Kennedy Estates Housing Associates 3,795 7 0.37% - -
PW Fund B LP 3,411 8 0.33% - -
AVJOG Sacramento LLC 2,865 9 0.28% - -
Preet LLC 2,810 10 0.27% - -
Engineered Polymer Solutions Inc. - - 15,847 1 1.71%
R/G Hayward LLC - - 15,527 2 1.68%
Buzz Oates LLC - - 9,718 4 1.05%
Ballantyne Diana S/Mark C/Jan W Leo - - 7,986 5 0.86% Air Products Manufacturing Corporation - - 7,868 6 0.85% C/S Logistics Sacramento/Tracy LLC - - 7,131 7 0.77%
A/W Investments LLC - - 5,866 8 0.63%
Teichert Land Co - - 5,721 9 0.62%
Viviion Shops LLC - - 5,221 10 0.56%
Subtotal 99,065 9.61% 92,256 9.95%
All Other Taxpayers 931,900 90.39% 834,634 90.05% Total 1,030,965$ 100.00% 926,890$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - Army Depot
Current Fiscal Year and Nine Years Ago
2021 2012
255
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Gem Crossings LLC 94,216$ 1 18.09% -$ -
NB Element DST 86,076 2 16.53% - -
SSC Sacramento Apartments LLC 76,126 3 14.62% - -
Target Corporation 28,859 4 5.54% 26,486 2 10.33%
ACEF-Martin Folsom LLC 17,778 5 3.41% - -
Jackson IV LLC 17,602 6 3.38% - -
CPCA 7716 Folsom Blvd LLC 11,387 7 2.19% - -
2750 Redding Avenue CB LLC 8,363 8 1.61% - -
A&A 6700 LLC/Candace Schurkamp 5,860 9 1.13% - -
Dimension Properties LLC 5,656 10 1.09% 5,671 6 2.21% Valeo Sacramento LLC - - 33,900 1 13.22%
65th St Village LLC - - 8,700 3 3.39%
Farming Company Folsom Blvd LLC etal - - 7,560 4 2.95% Atlas Disposal Industries - - 6,477 5 2.53%
KCMC Properties, LP/Paul E Fong/MAE Etal - - 5,799 7 2.26% Kenneth/Susan Catchot Family 2005 Revocable Trust - - 4,945 8 1.93% American River Self Storage LP - - 4,836 9 1.89%
2800 Pico Associates LLC - - 4,142 10 1.62%
Subtotal 351,923 67.56% 108,516 42.32%
All Other Taxpayers 168,948 32.44% 147,910 57.68% Total 520,871$ 100.00% 256,426$ 100.00% Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions. (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
City of Sacramento
Principal Property Taxpayers - 65th Street
Current Fiscal Year and Nine Years Ago
2021 2012
256
Successor Agency Trust Fund
(in thousands)
Percentage Percentage
Taxable of Total Taxable of Total
Assessee Value (1) Rank Taxable Value (2) Value Rank Taxable Value Kaiser Foundation Hosps 34,395$ 1 30.02% -$ - Downtown Railyard Venture LLC 15,720 2 13.72% - -
Pac West Office Equities LP 15,253 3 13.31% - -
1238 Sutter Street LLC 7,934 4 6.92% - -
Mercy Housing CA 47 5,749 5 5.02% 3,060 7 3.59%
Sutter HOJ LP 5,200 6 4.54% - -
Sacramento Co Emp Credit Union 4,774 7 4.17% 4,073 5 4.78% PDRA/Company LLC 4,208 8 3.67% 3,627 6 4.26%
PLF BLDG LLC 3,964 9 3.46% - -
Sacramento 695 LP 3,764 10 3.28% - -
IA Sacramento Development LLC - - 32,436 1 38.06%
CCAA Partners LLC/Bruce W. Bell/Etal - - 15,234 2 17.88% New Baytree LLC - - 8,600 3 10.09%
REA Limited Partnership - - 5,514 4 6.47%
Strumwasser Michael J/Silvia M - - 2,998 8 3.52%
Bowman/Bay Building Joint Venture - - 2,169 9 2.55%
CNPA Services Inc. - - 1,630 10 1.91%
Subtotal 100,961 88.11% 79,341 93.10%
All Other Taxpayers 13,627 11.89% 5,876 6.90%
Total 114,588$ 100.00% 85,217$ 100.00% (2) Based on total adjusted 2020-21 Project Area total taxable value.
Source: Sacramento County Assessor
Notes: (1) Based on ownership of locally-assessed secured and unsecured real property net of exemptions.
City of Sacramento
Principal Property Taxpayers - Railyards
Current Fiscal Year and Nine Years Ago
2021 2012
257
Successor Agency Trust Fund
(in thousands)
RDA - All Project Areas
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 42,334$ 726$ 2,911$ 38,698$ 22,120$ 1.75 6,008$ 28,128$ 1.38 (1) 2013 41,304 745 2,556 38,003 22,087 1.72 6,619 28,706 1.32 2014 42,684 687 3,037 38,960 24,896 1.56 5,123 30,019 1.30 (3) 2015 43,657 649 3,911 39,097 21,937 1.78 9,158 31,095 1.26 2016 49,142 690 5,766 42,686 11,794 3.62 15,610 27,404 1.56 (4) 2017 53,765 709 1,201 51,855 11,793 4.40 14,059 25,852 2.01 2018 67,464 823 11,550 55,091 398 138.42 24,270 24,668 2.23 (5) 2019 73,805 867 13,766 59,172 10,423 5.68 15,194 25,617 2.31 (6) 2020 84,030 955 16,751 66,324 683 97.11 15,173 15,856 4.18 (7) 2021 87,253 991 17,657 68,605 18,133 3.78 6,231 24,364 2.82 (8) Merged Downtown
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 23,750$ 406$ 807$ 22,537$ 16,254$ 1.39 2,608$ 18,862$ 1.19 (1) 2013 23,260 419 652 22,189 16,298 1.36 2,655 18,953 1.17 2014 23,042 372 580 22,090 16,245 1.36 4,188 20,433 1.08 (2) 2015 23,121 350 1,071 21,700 16,242 1.34 4,980 21,222 1.02 2016 27,081 372 2,415 24,294 11,395 2.13 146 11,541 2.11 (4) 2017 27,978 376 485 27,117 11,395 2.38 146 11,541 2.35 2018 37,146 451 5,665 31,030 - - 146 146 212.53 (5) 2019 38,341 459 6,191 31,691 10,025 3.16 43 10,068 3.15 2020 41,309 481 6,997 33,831 - - 43 43 786.77 2021 41,241 478 6,975 33,788 16,965 1.99 43 17,008 1.99 Del Paso Heights
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 2,551$ 44$ 199$ 2,307$ 1,769$ 1.30 100$ 1,869$ 1.23 (1) 2013 2,549 46 194 2,309 1,644 1.40 240 1,884 1.23 2014 2,853 44 245 2,564 1,618 1.58 230 1,848 1.39 2015 3,149 44 337 2,768 1,618 1.71 231 1,849 1.50 2016 3,190 45 384 2,761 - - 14 14 197.21 (4) 2017 3,524 45 100 3,379 - - 14 14 241.36 2018 3,978 50 638 3,290 - - 14 14 235.00 2019 4,406 52 785 3,569 - - 14 14 254.93 2020 5,032 57 977 3,998 285 14.03 14 299 13.37 2021 5,491 61 1,125 4,305 770 5.59 14 784 5.49 Notes:
NA
(1) Revised to include 2008 B of A Public Capital Corp Debt. (2) Revised to correct 2005 Merged Downtown ML Refunding from senior to subordinate debt. (3) Revised to correct total tax increment received.
(4) Various subordinate debts and a majority of the senior debts were refunded in 2015. (5) 1993 Merged Downtown TABS were paid off in 2018.
(6)
(7)
(8)
Source: County of Sacramento, Office of Auditor/Controller Total Debt Service includes $4,221 related to the 2015 Tax Allocation Refunding Bonds, Series A and B not allocated between project areas. 2015 Tax Allocation Refunding Bonds, Series B were paid off in 2021.
Total Debt Service includes $21,839 related to the 2015 Tax Allocation Refunding Bonds, Series A and B not allocated between project areas.
City of Sacramento
Debt Coverage Analysis
Last Ten Fiscal Years
Total Debt Service includes $13,166 related to the 2015 Tax Allocation Refunding Bonds, Series A and B not allocated between project areas.
Subordinate debt was not presented in prior years. Prior years information not available for River District, Franklin Boulevard, Army Depot and 65th Street.
258
Successor Agency Trust Fund
(in thousands)
Alkali Flat
Senior Total
Total Property Ta x Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 1,077 $ 18 $ 19$ 1,039$ 622$ 1.67 463$ 1,085$ 0.96 (1) 2013 1,049 19 10 1,020 623 1.64 467 1,090 0.94 2014 1,028 16 9 1,003 612 1.64 461 1,073 0.93 2015 1,148 16 64 1,068 613 1.74 464 1,077 0.99 2016 1,111 17 67 1,027 - - 466 466 2.20 (4) 2017 1,347 17 26 1,304 - - 469 469 2.78 2018 1,791 29 317 1,445 - - 471 471 3.07 2019 2,075 24 424 1,627 - - 472 472 3.45 2020 2,278 27 496 1,755 - - 474 474 3.70 2021 2,568 29 603 1,936 - - 476 476 4.07 Oak Park
Senior Total
Total Property Ta x Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Yea
r Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 3,772 $ 63 $ 150$ 3,559$ 2,756$ 1.29 103$ 2,859$ 1.24 (1) 2013 3,841 67 151 3,623 2,794 1.30 183 2,977 1.22 2014 4,364 67 244 4,053 2,752 1.47 173 2,925 1.39 (2) 2015 4,522 63 385 4,074 2,755 1.48 178 2,933 1.39 2016 4,915 70 613 4,232 - - 34 34 124.47 (4) 2017 5,843 75 176 5,592 - - 34 34 164.47 2018 6,213 79 1,091 5,043 - - 34 34 148.32 2019 7,160 84 1,465 5,611 - - 34 34 165.03 2020 8,079 92 1,777 6,210 - - 34 34 182.65 2021 8,578 95 1,961 6,522 - - 34 34 191.82 River District
Senior Total
Total Property Ta x Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Yea
r Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 1,372 $ 25 $ 246$ 1,100$ - $ - 494$ 494$ 2.23 (1) 2013 1,294 26 227 1,041 - - 654 654 1.59 2014 1,025 20 259 746 - - 646 646 1.15 (3) 2015 1,542 23 280 1,239 - - 642 642 1.93 2016 1,544 22 288 1,234 - - 229 229 5.39 (4) 2017 1,633 22 29 1,582 - - 229 229 6.91 2018 1,793 23 338 1,432 - - 230 230 6.23 2019 2,203 25 428 1,750 - - 228 228 7.68 2020 2,897 28 614 2,255 - - 228 228 9.89 2021 3,176 34 704 2,438 - - 228 228 10.69 Notes:
NA
(1) Revised to include 2008 B of A Public Capital Corp Debt. (2) Revised to correct 2005 Merged Downtown ML Refunding from senior to subordinate debt. (3) Revised to correct total tax increment received.
(4) Various subordinate debts and a majority of the senior debts were refunded in 2015.
Source: County of Sacramento, Office of Auditor/Controller City of Sacramento
Debt Coverage Analysis
Last Ten Fiscal Years
Subordinate debt was not presented in prior years. Prior years information not available for River District, Franklin Boulevard, Army Depot and 65th Street.
259
Successor Agency Trust Fund
(in thousands)
North Sacramento
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 2,439$ 44$ 187$ 2,208$ 539$ 4.10 629$ 1,168$ 1.89 (1) 2013 2,323 44 165 2,114 537 3.94 779 1,316 1.61 2014 2,303 38 247 2,018 524 3.85 778 1,302 1.55 (2) 2015 2,689 37 262 2,390 530 4.51 772 1,302 1.84 2016 2,819 40 282 2,497 218 11.45 375 593 4.21 (4) 2017 2,951 41 - 2,910 218 13.35 374 592 4.92 2018 3,229 40 323 2,866 218 13.15 377 595 4.82 2019 3,824 45 388 3,391 218 15.56 375 593 5.72 2020 4,754 53 475 4,226 218 19.39 372 590 7.16 2021 5,325 60 532 4,733 218 21.71 374 592 7.99 Franklin Boulevard
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 2,225$ 39$ 184$ 2,002$ - $ - 100$ 100$ 20.02 (1) 2013 2,354 41 195 2,118 - - 109 109 19.43 2014 2,414 38 189 2,187 - - 99 99 22.09 2015 952 24 117 811 - - 99 99 8.19 (3) 2016 1,640 23 116 1,501 - - 41 41 36.61 2017 2,050 25 - 2,025 - - 41 41 49.39 2018 2,511 30 217 2,264 - - 41 41 55.22 2019 2,826 33 256 2,537 - - 41 41 61.88 2020 3,101 36 285 2,780 - - 41 41 67.80 2021 3,493 39 331 3,123 - - 41 41 76.17 Stockton Boulevard
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 1,496$ 26$ 387$ 1,083$ 180$ 6.02 250$ 430$ 2.52 (1) 2013 1,369 24 329 1,016 191 5.32 261 452 2.25 2014 1,420 24 377 1,019 180 5.66 245 425 2.40 2015 1,755 24 446 1,285 180 7.14 246 426 3.02 2016 1,933 28 526 1,379 180 7.66 149 329 4.19 (4) 2017 2,238 28 65 2,145 180 11.92 149 329 6.52 2018 2,598 33 770 1,795 180 9.97 167 347 5.17 2019 2,966 35 911 2,020 180 11.22 169 349 5.79 2020 3,418 38 1,072 2,308 180 12.82 146 326 7.08 2021 3,892 43 1,247 2,602 180 14.46 148 328 7.93 Notes:
NA
(1) Revised to include 2008 B of A Public Capital Corp Debt. (2) Revised to correct 2005 Merged Downtown ML Refunding from senior to subordinate debt. (3) Revised to correct total tax increment received.
(4) Various subordinate debts and a majority of the senior debts were refunded in 2015.
Source: County of Sacramento, Office of Auditor/Controller City of Sacramento
Debt Coverage Analysis
Last Ten Fiscal Years
Subordinate debt was not presented in prior years. Prior years information not available for River District, Franklin Boulevard, Army Depot and 65th Street.
260
Successor Agency Trust Fund
(in thousands)
Army Depot
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 2,617 $ 44 $ 523 $ 2,050$ - $ - 737$ 737$ 2.78 (1) 2013 2,342 43 452 1,847 - - 748 748 2.47 2014 3,200 50 643 2,507 - - 735 735 3.41 2015 3,556 50 699 2,807 - - 739 739 3.80 2016 3,944 56 847 3,041 - - 267 267 11.39 (2) 2017 4,579 58 236 4,285 - - 267 267 16.05 2018 5,428 67 1,376 3,985 - - 268 268 14.87 2019 6,755 73 1,882 4,800 - - 266 266 18.05 2020 8,590 94 2,540 5,956 - - 266 266 22.39 2021 9,002 102 2,692 6,208 - - 265 265 23.43 65th Street
Senior Total
Total Property Tax Net Senior Debt Subordinate Total Debt Fiscal Tax Collection AB 1290 Tax Debt Service Debt Debt Service Year Increment Fee Pass thru Revenues Service Coverage Service Service Coverage 2012 1,035 $ 17 $ 207 $ 811 $ - $ - 524$ 524$ 1.55 (1) 2013 923 16 181 726 - - 523 523 1.39 2014 834 14 185 635 - - 506 506 1.25 2015 1,030 14 197 819 - - 500 500 1.64 2016 1,067 16 228 823 - - 388 388 2.12 (2) 2017 1,540 19 79 1,442 - - 388 388 3.72 2018 2,578 29 784 1,765 - - 387 387 4.56 2019 3,249 37 1,036 2,176 - - 386 386 5.64 2020 4,572 49 1,518 3,005 - - 389 389 7.72 2021 4,487 50 1,487 2,950 - - 387 387 7.62 Notes:
NA
(1) Revised to include 2008 B of A Public Capital Corp Debt. (2) Revised to correct 2005 Merged Downtown ML Refunding from senior to subordinate debt.
Source: County of Sacramento, Office of Auditor/Controller City of Sacramento
Debt Coverage Analysis
Last Ten Fiscal Years
Subordinate debt was not presented in prior years. Prior years information not available for River District, Franklin Boulevard, Army Depot and 65th Street.
261
THIS P
AGE INTENTIONALLY LEFT BLANK
262
City of Sacramento
Full-time Equivalent Employees by Function/Program
Last Ten Fiscal Years
Function/Program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Citywide and community support - 23 23 21 5 5 5 5 5 7 Community development 166 159 163 166 219 227 250 273 288 290 Convention and cultural services 194 133 138 126 120 116 115 115 115 117 Economic development 14 11 11 11 11 12 - (2) - - - Fire 589 527 642 657 674 678 672 681 712 713 General government 312 305 320 325 370 431 512 531 571 576 General services 225 368 367 372 - (1) - - - - - Youth, parks, and community enrichment 579 553 577 568 599 683 616 619 702 705 Police 900 847 940 973 1,033 1,052 1,030 1,034 1,070 1,098 Public works - 395 406 415 732 725 723 735 736 744 Transportation 409 - - - - - - - - - Utilities 698 505 510 522 538 528 546 562 575 570 Total 4,086 3,826 4,097 4,156 4,301 4,457 4,469 4,555 4,774 4,820 Notes: (1) The Department of General Services has been reallocated to the Departments of Community Development, General Government, and Public Works. (2) The Economic Development function was reallocated to the General Government function in FY18.
Source: City of Sacramento Approved Operating Budgets
Full-time Equivalent Employees as of June 30,
263
City of Sacramento
Operating Indicators by Function/Program
Last Ten Fiscal Years
Function/program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Police
Adult arrests 17,058 18,650 19,570 18,113 16,778 14,476 13,350 13,975 12,981 12,070 Citizen initiated calls for service with officer
responses 154,193 154,233 118,975 141,181 149,275 148,663 152,597 161,914 163,985 153,740 Fire (1)
Number of incidents 73,343 74,427 75,000 80,596 85,742 90,018 92,026 93,836 94,282 99,201 Number of structure fires 652 680 586 784 756 735 767 998 1,077 1,522 Number of construction inspection/reviews 1,895 4,568 (6) 4,761 3,234 4,181 8,268 (17) 10,102 9,830 9,967 8,256 General services
Number of animal licenses issued 17,318 15,810 (7) 15,057 8,995 12,016 (15) 14,428 23,799 31,507 26,670 (30) 17,155 (31) Number of animal outplacements 3,750 5,521 (8) 6,167 7,447 8,789 9,248 9,589 8,529 7,488 (30) 4,448 (31) Public works
Number of traffic investigations completed 717 821 936 678 896 1,001 1,041 613 611 997 (37) Number of parking citations issued 164,492 165,700 171,066 196,586 192,708 183,326 197,170 200,338 156,387 (27) 100,244 (32) Convention and cultural services
Number of Community Convention Center events 389 378 378 358 408 430 372 229 38 (26) - (38) Community Convention Center event attendance 796,000 645,000 (9) 881,253 775,253 744,145 905,733 (18) 1,034,980 902,110 155,633 (26) - (38) Number of Zoo attendance 526,959 508,061 512,758 549,407 533,368 500,573 500,535 472,440 357,754 (28) 486,707 (35) Youth, parks, and community enrichment
Number of students enrolled in START 5,755 (2) 5,330 5,603 6,897 4,534 (16) 2,785 (19) 711 (21) 477 473 648 (36) Number of students enrolled in 4th R (7) 1,899 1,949 1,955 2,007 1,863 1,180 2,419 (22) 2,250 1,778 (25) 160 (33) Number of lunches served through food programs 42,848 (3) - (10) - - - - - - - - Community development (12)
Number of building permits issued 11,545 12,146 13,950 14,002 17,041 18,701 20,582 19,365 18,513 18,556 Building permit valuation (in million of dollars) 281 391 362 544 778 1,267 1,243 1,809 1,463 1,451 Vehicles abated by City 254 (4) 282 343 356 772 1,644 2,306 2,880 5,325 (23) 3,026 Notice and orders issued on housing and
dangerous buildings 188
(5) 253 154 279 239 206 382 369 243 (24) 177 (34) Water
Number of accounts 137,148 135,353 135,590 134,971 136,130 139,238 140,735 142,831 144,669 145,769 Amount distributed/pumped (million of gallons) (29) 38,692 40,034 34,896 29,557 27,324 28,511 30,800 28,478 33,845 30,380 Wastewater
Number of accounts 76,477 76,484 76,657 76,471 76,849 77,137 77,521 78,125 78,583 78,932 Amount distributed/pumped (million of gallons) 10,695 6,805 (11) 10,603 10,605 10,605 10,605 9,025 6,356 6,619 5,754 Storm drainage
Number of accounts 133,814 134,651 135,834 136,850 137,754 139,198 140,934 142,858 144,168 145,179 Amount distributed/pumped (million of gallons) 28,445 17,602 14,585 (13) 24,179 20,225 46,964 (20) 18,321 (20) 33,624 (20) 11,247 (20) 7,858 '(20) Solid waste
Residential garbage disposed (in Tons) 106,085 109,141 109,060 111,140 112,497 118,355 118,437 136,049 129,359 141,185 Commercial garbage collected (in Tons) 12,251 1,222 - (14) - - - - - - - Notes: (1) The threshold for investigation of a fire is $30,000. (2) In FY12, the number of school sites the City of Sacramento served under START program was reduced from 57 to 46, thus reducing the total number of students enrolled. (3) In FY12, the number of lunches served through food programs decreased significantly because the federal grant for this program ended in September 2011. (4) In FY12, the number of vehicles abated by City decreased significantly due to the slow economic conditions which led to people holding onto their vehicles longer as well as turning in vehicles for the cost of parts or scrap metal. (5) In FY12, the number of complaints for housing and dangerous buildings declined largely due to proactive inspections performed under the City's Rental Housing Inspection Program which led to decrease in notice and orders issued on housing and dangerous buildings. (6) Fire Prevention has been working diligently to improve the way they track inspection data. Therefore, current year data is more accurate than prior years data. (7) In FY13, the number of animal licenses issued declined largely due to economic downturn as pet owners make tough choices licensing suffered. (8) Partnership with outside agencies in California and other states resulted in an increase in the number of animal outplacements in FY13. (9) In FY13, the number of entertainment events at Memorial Auditorium declined largely due to a major stage extension maintenance/replacement project that limited its use for approximately four months, no sold-out and extended-run performances. FY12 included sold out extended run performances of Wicked. (10) In FY13, the summer food program is terminated.
(11) The reduction in flows have occurred due to water conservation efforts and reduced system infiltration caused by the below normal rainfall influence on the water table. There was less rainfall in FY13 than in FY12.
(12) Prior to FY13, reported as Development and Code Enforcement Departments. (13) Amount of storm drainage distributed/pumped is dependent on rainfall. There was less rainfall in FY14 than in FY13 and FY12. (14) Solid Waste commercial garbage collection was discontinued. (15) In FY16, the number of animal licenses issued increased due to the implementation of web licensing. (16) In FY16 attendance for the START program decreased due to Elk Grove School District not participating in the program. (17) In FY17, the number of construction inspections doubled. (18) In FY17, the number of attendance increased due to increase in events held at the center . (19) In FY17, the number of students enrolled in START decreased due to the closure of 18 sites (10 Sacramento City Unified School District and 8 Twin Rivers Unified School District sites. (20) Amount of storm drainage distributed/pumped is dependent on rainfall. (21) In FY18, the number of students enrolled in START decreased due to reduced funding and non renewal of 21st century federal grant. (22) In FY18, the number of students enrolled in 4th R Program increased due to the addition of new site, i.e. Paso Verde. An average of 100 participants enrolled monthly at this site. (25) In FY20, the number of students enrolled in 4th R decreased due to sites closing on March 16, 2020 related to COVID-19.
Source: Various City of Sacramento Departments
(36) In FY21, the number of students enrolled in START increased due to the change in programming related to COVID-19. Staff was able to support more students as they went into their schools. Additionally, a change in the grant due to COVID, every time staff worked with a child they were able to "count" that child as a participant in the program so the pool of participants was a lot larger (entire student body) rather than the normal MOU of 83 students per site. (31) In FY21, similar to FY20, there was a decrease in the number of animal licenses issued and the number of animal outplacements due to decreased intake of animals as a result of the COVID-19 pandemic.
(32) In FY21, similar to FY20, the decrease in the number of parking citations issued was due to business closures during COVID-19. (33) In FY21, similar to FY20, the number of students enrolled in 4th R decreased due to sites closing related to COVID-19. During FY21, out of the 19 sites, 6 were open and were only allowed up to 30 children per site due to social distancing.
(34) In FY21, similar to FY20, the number of complaints for housing and dangerous buildings declined largely due to COVID-19. Housing and Dangerous building staff were told to be lenient toward property owners, therefore Notice and Orders issued on Housing and Dangerous buildings decreased. (38) In FY21, the Convention Center was closed for renovation, thus there was no activity. (37) In FY21, the number of traffic investigations completed increased due to several factors: (1) Unlike prior years, all investigative calls were documented in one place. (2) Increased traffic concerns. (3) The increase in bike rack requests/installs are all investigated and work orders are written. (4) Collision reports have more than doubled, and have needed extra help to document. (35) The zoo re-opened in June 2020 with capacity constraints and, in FY21, as COVID-19 restrictions started to ease, there was an increase in total zoo attendance. (30) In FY20, there was a decrease in the number of animal licenses issued and the number of animal outplacements due to decreased intake of animals as a result of the COVID-19 pandemic. (29) The amount of water pumped, treated and delivered to the water distribution system is a function of customer demand for water. There are many factors that cause fluctuation from year to year such as growth in customer base, requests for wholesale delivery of water rather than other neighboring utilities utilizing their own supply, changes in retail demand for water to support commercial activity or indoor retail use, and changes in irrigation practices. (23) In FY 20, the number of vehicles abated by City increased significantly due to several reasons: Increase in complaints of abandoned vehicles, staffing of five ACEO's solely dedicated to the removal of abandoned vehicles from street, and the use of dashboards to decrease response time which led to increased productivity. (24) In FY20, the number of complaints for housing and dangerous buildings declined largely due to COVID-19. Housing and Dangerous building staff were told to be lenient toward property owners, therefore Notice and Orders issued on Housing and Dangerous buildings decreased compared to prior year. (26) In FY20, the number of events and attendance at the Convention Center declined due to two reasons. First, the Convention Center is closed for renovation from July 2019-December 2020.
Secondly, due to the COVID-19 outbreak in March 2020, no events are being hosted for the foreseeable future. This resulted in a significant impact on the occupancy rate and operating net results.
(27) In FY20, the decrease in the number of parking citations issued was due to business closures during COVID-19. (28) In FY20, the decrease in the number of zoo attendance was due to COVID-19. The zoo was completely closed from March 14, 2020 to June 12, 2020, and re-opened with capacity constraints that remain in place and have impacted total zoo attendance. 264
Function/program 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Police
Number of stations (1) 4 4 4 4 4 4 4 4 4 4 Police
Number of patrol units (2) 242 263 243 226 231 234 229 190 195 224 Number of aircraft 4 4 4 4 4 4 5 5 5 5 Number of watercraft 3 3 3 2 (11) 2 5 4 4 4 4 Fire
Number of stations 24 24 24 24 24 24 24 24 24 24 Number of fire suppression, support or prevention vehicles 159 159 159 159 162 162 162 162 162 166 Number of watercraft NA NA NA 1 (11) 1 1 6 6 6 6 Public works
Miles of streets 3,108 3,065 3,077 3,059 3,059 3,075 3,062 3,118 3,118 3,118 Number of street lights 41,679 41,788 42,048 42,225 42,627 42,914 43,223 43,438 38,985 (16) 39,372 Number of City public parking spaces (3) 8,484 8,484 8,484 4,775 (12) 4,775 4,775 4,775 4,775 5,489 (3) 5,620 Number of City leased parking spaces (13) 110 110 110 519 2,298 2,298 2,298 2,298 2,349 2,298 Miles of off-street bikeways 82 83 84 57 57 57 88 88 88 78 Youth, parks, and community enrichment
Number of parks 213 222 222 222 225 227 227 213 220 230 Park acreage (5) 3,150 (9) 3,161 (10) 3,161 3,161 3,183 3,177 3,177 3,340 4,265 (15) 4,829 Number of community centers (6) 13 13 13 13 13 13 14 14 14 13 26 26 26 26 27 27 27 27 27 28 Water
Miles of water mains and distribution lines (7) (8) 1,599 1,599 1,597 1,727 1,599 1,604 1,607 1,603 1,607 1,616 Sewers and storm drainage
1,951 1,951 1,951 1,873 1,869 1,876 1,960 1,961 1,967 1,968 Off-street parking
10 10 10 7 (12) 7 7 7 7 10 13 1 1 1 3 7 7 7 7 8 7 Golf
Number of golf courses 6 6 6 6 6 6 6 6 6 6 Marina
Number of boat harbor slips 475 475 475 475 475 475 475 475 475 475 Notes: (1) Police stations refer to stations plus police headquarters. (2) Patrol units include cars and motorcycles.
(3) City public parking spaces is defined as only those which are City-owned. From FY2020 onwards, spaces reported includes City-owned lots managed by the Parking division. (4)
From FY2020 onwards, City public garages and open parking lots includes City-owned lots managed by the Parking division. (5) Golf course acreage is not included.
(6) Neighborhood centers are not included.
(7)
Water mains are pipes over 12" in size. Pipes 12" or less are considered Distribution Lines. Service Mains and Hydrant Mains are excluded. (8) Does not include miles for private mains and mains owned by other agencies. (9) In FY2012, the City conveyed 22.79 acres to a developer from Granite Regional Park, pursuant to a development agreement, and acquired two parcel adding
1.73 acres to the Sacramento River Parkway.
(10) In FY2013, the City added 10.78 acres in 6 parks (all in the River District in the Central City). Bercut Richards Plaza (0.12 ac.); Cannery Plaza parksite (0.19 ac.); Persimmon Paseo (0.21 ac.); Victory Promenade (0.49 ac.); 7th Street Promenade (1.0 ac.); and Township 9 Park (8.77 ac.). (11) In FY2015, Police Department transfer one of their watercraft to Fire Department. (12) The three Plaza garages - Downtown Plaza West, Central, and East were leased to the Kings effective August 2014. (13) City leased parking spaces is defined as owned by other organizations leased by the City. (14) City leased parking garages, lots and spaces are defined as owned by other organizations leased by the City. (15)
(16)
Source: Various City of Sacramento Departments
City of Sacramento
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
In FY2020, the increase in park acreage is due to several factors. (1) Refined the park acreages via GIS and now using APN lot sizes. (2) Included golf courses, camp Sacramento, and parkway's acreage. (3) Added a few new parks.
The decrease in the number of street lights is due a change in the calculation method. In the prior years, engineers counted SMUD/Park lights, which did not match with OneMap.
Beginning in FY20 the figure does not include SMUD/Park lights and is consistent with OneMap.
Number of City leased garages and open parking lots (14) Number of swimming pools (including wading pools)
Miles of sanitary sewers and storm drainage
Number of City public garages and open parking lots (4) 265
City of Sacramento
Miscellaneous Statistics
Current Fiscal Year and Nine Years Ago
Date of incorporation
Date of charter
Date City became State Capitol
Form of government
2021 2012
Number of budgeted positions 4,820 4,083
Area in square miles 98 99
Altitude in feet 20 20
City of Sacramento facilities and services:
Police
Number of stations 4 4
Number of police personnel sworn / civilian (actual) 731/292 683/255 Number of patrol units 224 242
Fire
Number of stations 24 24
Number of fire personnel sworn / unsworn 644/68.5 547/42 Number of fire protection, support and prevention vehicles 166 159 Utilities
Miles of water mains and distribution lines
(1) 1,616 1,599
Annual water production in gallons 30 billion 39 billion Miles of sanitary sewers and storm drainage 1,968 1,951 Public works
Miles of streets 3,118 3,108
Number of street lights 39,372 41,679
Number of City managed parking lots / spaces 20/3,935 21/10,465 Miles of off-street bikeways 78 82
Boat harbor slips 475 475
Convention and cultural services
Golf courses 6 6
Zoo animals (2) 459 511
Fairytale town attendance for year 91,521 238,776
Crocker Art Museum attendance for year 43,000 249,617
Community Convention Center attendance for year (6) 0 796,000 Youth, parks, and community enrichment
Parks 230 213
Park acreage (3) 4,829 3,150
Camp Sacramento attendance for year 787 2,487
Community centers 13 13
Neighborhood centers 4 5
Swimming pools 28 26
Baseball fields (4) 96 99
Soccer fields 127 129
Ball courts 232 176
Library
Library branches (5) 28 12
Library books and audiovisual recordings in circulation 1,495,573 813,552 Notes:
(2) Zoo animals number is comprised of animals on-site (either owned by zoo or owned by other entity).
Source: Various City of Sacramento departments and publications (7) In FY2021, the COVID-19 pandemic significantly reduced attendance due to closure of facilities, stay-at-home orders, and social distancing efforts.
(6) In FY2021, the Community Convention Center was closed for renovation. (5) FY2021 figures include all city and county branches operated by the Sacramento Public Library System. FY2012 figures include only city branches operated by the Sacramento Public Library system. 1921
1849
(4) This includes softball, little league and adult baseball fields. (3) Golf course acreage is not included in this figure. (1) Water mains are pipes over 12" in size. Pipes 12" or less are considered Distribution Lines. Service Mains and Hydrant Mains are excluded.
Council/Manager
1854
266
www.mgocpa.com
Macias Gini & O’Connell LLP
500 Capitol Mall, Suite 2200
Sacramento, CA 95814
1 Independent Auditor’s Report
To
the Honorable Mayor and Members of the
City Council of the City of Sacramento, California
Re
port on the Financial Statements
We h
ave audited the accompanying financial statements of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City of Sacramento, California (City), as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
Man
agement’s Responsibility for the Financial Statements
Th
e City’s management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Au
ditor’s Responsibility
Our
responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits con tained in Government Auditing Standards , issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An a
udit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control . Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We bel
ieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
2 Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparisons for the Gener al Fund and the Measure U Special Revenue Fund for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the schedule of changes in net pension liability and related ratios – CalPERS Miscellaneous Plan, the schedule of contributions – CalPERS Miscellaneous Plan, th e schedule of changes in net pension liability and related ratios – CalPERS Safety Plan, the schedule of contributions – CalPERS Safety Plan, the schedule of changes in net pension liability and related ratios – SCERS, the schedule of contributions – SCERS, the schedule of changes in net OPEB liability and related ratios, and the schedule of contributions – OPEB, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statem ents that collectively comprise of the City’s basic financial statements. The combining and individual nonmajor fund financial statements and schedules, and the introductory and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The combining and individual fund financial statements and schedules are the responsibility of management and w ere derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directl y to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
3 Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards , we have also issued our report dated December 15, 2021, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regul ations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Sacramento, California
December 15, 2021
www.mgocpa.com
Macias Gini & O’Connell LLP
500 Capitol Mall, Suite 2200
Sacramento, CA 95814
1 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards The Honorable Mayor and Members of the
City Council of the City of Sacramento, California
We hav
e audited, in accordance with auditing standards generally accepted in the United States of America and the standards applic able to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sacramento , California ( City), as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 15, 2021.
Int
ernal Control over Financial Reporting
In pl
anning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A def
iciency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected , on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our
consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Co
mpliance and Other Matters
As p
art of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statement s. However, providing an opinion on compliance with those provisions was not an
2 objective of our audit , and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effecti veness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Sacramento, California
December 15, 2021