Att C. HdL Property Tax Report dated 10/20/25 — San Pablo City Council, June 15, 2026

2025-2026 PROPERTY DATA

THE CITY OF SAN PABLO

PRELIMINARY PROPERTY TAX REPORTS
Revenue Management for Local Government

THE CITY OF SAN PABLO
2025/26 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
13Year to Year Comparison of Transfers
14Transfer of Ownership
15Sales Value History
16County Sales Comparison by City
17Use Category Summary
18Growth by Use Category
19Property Tax Dollar Breakdown
20Weighted Average Shares
21One Percent Weighted Tax Share
22Property Tax Revenue Summary
23Revenue History
24Nonresidential New Construction
25Top Ten Property Taxpayers
26Top 25 Property Taxpayers - Secured
27Top 25 Property Taxpayers - Unsecured
28Parcel Change Listing
29Section 2: San Pablo General Fund
29Assessed Values
30Roll Summary
31Net Taxable Secured Value Changes
32Secured Value Change History Listing
40Use Category Summary
41Growth by Use Category
42Top Ten Property Taxpayers
43Top 25 Property Taxpayers - Secured
44Top 25 Property Taxpayers - Unsecured
45Pending Appeals Impact Projections
46Top Owner Pending Appeals
47Section 3: Successor Agency
47Assessed Values
48Roll Summary
49Net Taxable Secured Value Changes
50Use Category Summary
51Growth by Use Category
52Base Year Value Summary
53Weighted Average Shares
54Top Ten Property Taxpayers
55Appeals History
56Available 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
2021/22 TO 2025/26 ASSESSED VALUES

THE CITY OF SAN PABLO
- 2021/22 - 2022/23 - 2023/24 - 2024/25 - 2025/26
$1,000,000,000 $2,000,000,000 City County
Percent Change
$500,000,000 $1,500,000,000$0
Land

$1,073,952,602 I
$1,159,944,560 8.7% 8.0% I
$1,231,735,809 7.1% 6.2% I
$1,283,986,795 4.8% 4.2% I
$1,356,303,145 4.7% 5.6% I
Improvements

$1,351,473,708 I
$1,432,815,993 7.1% 6.0% I
$1,487,023,313 5.5% 3.8% I
$1,534,822,641 4.1% 3.2% I
$1,627,446,349 3.9% 6.0% I
Personal Property

$26,180,600 I
$29,348,534 1.3% 12.1% I
$34,085,144 8.9% 16.1% I
$35,036,079 1.5% 2.8% I
$36,779,835 -1.0% 5.0% I
Exemptions

$109,516,021 I
$99,389,541 6.0%-9.2% I
$124,722,147 5.4% 25.5% I
$130,860,933 12.0% 4.9% I
$110,947,825 3.5%-15.2% I
CountyCity$3,200,000,000$1,600,000,000 $2,400,000,000$800,000,000 Gross Assessed

$2,451,606,910 I
$2,622,109,087 7.7% 7.0% I
$2,752,844,266 6.3% 5.0% I
$2,853,845,515 4.4% 3.7% I
$3,020,529,329 4.2% 5.8% I
Net Taxable Value

$2,198,392,340 I
$2,379,415,189 7.8% 8.2% I
$2,481,951,766 6.3% 4.3% I
$2,574,690,336 4.2% 3.7% I
$2,724,329,866 4.2% 5.8% 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2021/22 To 2025/26 Combined Tax Rolls

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2025/26 ROLL SUMMARY

THE CITY OF SAN PABLO
Taxable Property Values
Secured Nonunitary Utilities Unsecured
1,308,434,091
1,462,588,731
3,562,218
0 Aircraft
Fixtures
Personal Property
Improvements
Land
TRAs
Parcels
Values
$2,774,585,040Total Value
0 $60,692,651
0 $0
0 0
0 33,217,617
27,108,415
366,619
17 757
0 0
0 0
0 6,891
24 Total Net Value $2,665,341,503
Total Exemptions* $109,243,537
Homeowners* 16,322,359
Aircraft
Fixtures 0
Personal Property 272,370
Real Estate 108,971,167
Exemptions
0 $1,704,288
$58,988,363
0 0
$0
0 $0
0 0
0 1,006,044
698,244
0 0
Combined Values Total
Total Values $2,835,277,691
Net Total Values
Total Exemptions
$2,724,329,866
$110,947,825
Net Aircraft Values $0
* 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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2025/26 AGENCY VALUE CHANGE SUMMARY

THE CITY OF SAN PABLO
Net Value Totals by Agency
Value
Change
Percent
Change
2025/26
Net Value
2024/25
Net ValueCity/Agency Name Percent
of Total

SAN PABLO
84,926,893 89,837,874 4,910,981 5.8%San Pablo General Fund 3.3% 359,319,658 375,020,124 15,700,466 4.4%San Pablo Bay View 13.8% 14,502,037 14,769,180 267,143 1.8%San Pablo Bay View 80 0.5% 422,065,043 439,082,100 17,017,057 4.0%San Pablo El Portal 16.1% 637,466,904 667,088,115 29,621,211 4.6%San Pablo El Portal 79 24.5% 262,093,681 274,092,066 11,998,385 4.6%San Pablo El Portal 80 10.1% 491,142,633 543,063,294 51,920,661 10.6%San Pablo Legacy 19.9% 144,136,438 158,074,414 13,937,976 9.7%San Pablo Oak Park 5.8% 6,699,719 6,874,079 174,360 2.6%San Pablo Oak Park 80 0.3% 64,905,037 67,828,392 2,923,355 4.5%San Pablo Sheffield 2.5% 87,432,293 88,600,228 1,167,935 1.3%San Pablo South Entrance 3.3% 2,574,690,336 2,724,329,866 149,639,530Totals: 5.8%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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 and 2024/25 Secured and Unsecured Tax Rolls; SBE Utilit

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2024/25 To 2025/26 Net Taxable Assessed Value Change

CITY GROWTH COMPARISON

CONTRA COSTA COUNTY
2025/26 Net Value % ChangeValue ChangeCity

4.706% 733,415,895Antioch 16,318,132,383

3.945% 557,300,585Brentwood 14,683,463,530

3.292% 97,278,146Clayton 3,052,324,254

3.103% 697,317,125Concord 23,171,759,825

5.284% 950,425,740Danville 18,938,039,051

5.111% 310,563,495El Cerrito 6,386,549,998

3.185% 155,259,511Hercules 5,030,284,756

4.824% 568,490,450Lafayette 12,353,962,800

4.207% 341,753,160Martinez 8,465,833,640

4.297% 248,522,918Moraga 6,031,606,857

4.671% 337,629,731Oakley 7,565,876,518

4.154% 404,555,561Orinda 10,143,170,421

3.518% 116,523,036Pinole 3,429,008,312

2.791% 291,927,600Pittsburg 10,752,755,735

4.212% 356,049,938Pleasant Hill 8,809,441,374

3.536% 704,600,040Richmond 20,633,599,635

5.812% 149,639,530San Pablo 2,724,329,866

4.466% 1,265,494,028San Ramon 29,602,288,545

3.335% 830,338,259Walnut Creek 25,728,974,310

4.1%City Average % Change: City Median % Change: 4.2%
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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2025/26 TOP 40 NET TAXABLE SECURED VALUE CHANGES

THE CITY OF SAN PABLO
Current Net
Taxable Value
Net Taxable
Value ChangeUse Category Owner Situs Value Change from Prior YearParcel $32,000,0002832 Giant RdGiant Development Ii LpResidential +9,999%412-060-005-3 +$32,000,000 $14,748,5313516 San Pablo Dam RdSanders Billy C And La Verne TreIndustrial +290%420-130-008-6 +$10,966,637 $6,855,00013831 San Pablo AveSan Pablo Church Lane LpVacant +9,999%411-330-042-2 +$6,855,000 $2,930,000Rumrill BlvdPlant Bennie Lee Sr Tre; Pland Linda TreCommercial +584%410-011-005-7 +$2,501,603 $1,900,0001507 Humboldt AveWoodhouse Management Llc; Ko Daniel J And Mary FResidential +322%417-042-006-3 +$1,449,532 $1,655,0002006 23Rd StOrp 23Rd LlcResidential +589%411-190-037-1 +$1,414,686 $9,182,2082525 San Pablo Dam RdLotus Hotels IncCommercial +18%417-080-015-7 +$1,402,138 $31,836,239San Pablo Dam RdGri Princeton LlcCommercial +4%420-120-015-3 +$1,236,239 $1,100,0005401 Riverside AveKc Anshu Thapa; Kc MahanResidential +592%419-011-001-7 +$941,069 $31,488,27413220 San Pablo AveSave Mart Portfolio Owner NlpCommercial +2%417-211-012-6 +$617,416 $645,0001987 19Th StGaleano Eleazar; Sandoval Sonia AResidential +1,341%411-210-007-0 +$600,232 $650,0001815 Miner AveAliac Marie Mable QResidential +829%413-063-010-8 +$580,023 $630,0002630 Ohare AveRomo Francisco Javier; Hernandez MarcelaResidential +902%412-342-037-6 +$567,136 $570,0001300 John AveTrevino Dominique; Ruiz-Toledo DavidResidential +860%413-055-006-6 +$510,622 $729,3002642 Ridge Rd1080 Investments LlcResidential +220%417-100-103-7 +$501,499 $580,0002361 Merritt AveFlores Jose R Hernandez; Hernandez Maria JiguanResidential +612%412-322-014-9 +$498,533 $24,562,2082622 Moraga RdMoraga Rd Storage LlcIndustrial +2%416-140-052-0 +$481,611 $530,0002001 Powell StOrp 23Rd LlcResidential +793%411-190-035-5 +$470,667 $566,1002113 Wilcox AveRodriguez Victoria FResidential +490%410-101-029-8 +$470,146 $520,0001993 Powell StOrp 23Rd LlcResidential +839%411-190-036-3 +$464,596 $530,0001911 California AveValdes Octavious And CinthiaResidential +623%410-162-013-8 +$456,660 $505,0002990 20Th StStewart Trina K TreResidential +908%413-071-004-1 +$454,885 $500,0001536 Amador StCabrera Adriana Isabel; Batalla Liliana MorenoResidential +909%419-011-012-4 +$450,470 $494,7002559 17Th StHolder Patricia Tre Estate OfResidential +942%412-332-053-5 +$447,239 $620,0002048 21St StRamirez Daniela P Franco; Padilla Hugo FrancoResidential +250%411-202-043-5 +$442,686 $626,5001405 Pine AveDiaz Walfer Gustavo CarlosResidential +233%410-230-007-8 +$438,493 $693,6001302 Pine AveOrozco Hector RiosResidential +170%410-220-029-4 +$436,571 $474,3002351 20Th StGt Growth Fund LlcResidential +1,060%412-260-018-4 +$433,414 $515,00045 Villa DrLiang Zhijun And YushanResidential +520%417-161-025-8 +$431,916 $596,6662926 13Th StMccullough Marisela; Sandhu SunnyVacant +255%413-190-019-5 +$428,366 $643,9131865 Rumrill BlvdLao Family Community Development IncCommercial +198%411-030-008-6 +$427,754 $731,90014375 San Pablo AveNewbury Real Estate IncCommercial +141%412-240-033-8 +$427,604 $692,5801714 Miner AveMaldonado Omar Isidro; Guerrero-Arreola Elia SResidential +160%413-061-013-4 +$426,688 $586,5001920 16Th StTule River Earned EquityResidential +257%411-241-011-5 +$422,343 $688,5001515 Brookside DrRodriguez Victoria FResidential +156%411-260-018-6 +$419,710 $780,0002651 Vale RdOrtega Luis Alejandro; Chavez Maria De Lourdes MaciasResidential +113%417-100-090-6 +$413,826 $617,1001531 17Th StMoreno Eric Ponce; Ponce Maria FernandaResidential +203%410-254-023-6 +$413,617 $445,0002012 23Rd StOrp 23Rd LlcResidential +1,137%411-190-038-9 +$409,026 $325,7111724 Brentz LnGood Harvey E Tre Estate OfResidential -68%419-040-015-2 -$678,275 $02555 El Portal DrContra Costa County OfMiscellaneous -100%416-140-047-0 -$2,187,288 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2024/25 And 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
412-060-005-3 2832 Giant Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Giant Developmnent Lp 0 0 1,144,237 9,784,480 10,079,886 848,831 2017 Giant Developmnent Lp 0 0 518,349 10,628,941 10,281,483 865,807 2018 Giant Developmnent Lp 0 0 0 11,370,235 10,487,112 883,123 2019 Giant Developmnent Lp 0 0 0 11,597,639 10,696,854 900,785 2020 Giant Developmnent Lp 0 0 551,259 11,278,332 10,910,791 918,800 2021 Giant Developmnent Lp 0 0 0 11,952,144 11,023,826 928,318 2022 Giant Development Lp 0 0 23,052,344 0 17,796,452 5,255,892 2023 Giant Development Lp 0 0 0 23,756,633 18,343,064 5,413,569 2024 Giant Development Lp 0 0 0 24,231,765 18,709,925 5,521,840 2025 Giant Development Ii Lp 0 0 32,000,000 0 19,000,000 13,000,000 Owner
Net Total
Assessed
420-130-008-6 3516 San Pablo Dam Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Sanders Billy C And La Verne Tre 0 0 3,218,000 0 2,204,200 1,013,800 2017 Sanders Billy C And La Verne Tre 0 0 3,664,090 0 2,509,684 1,154,406 2018 Sanders Billy C And La Verne Tre 0 0 3,737,371 0 2,559,877 1,177,494 2019 Sanders Billy C And La Verne Tre 0 0 3,812,117 0 2,611,074 1,201,043 2020 Sanders Billy C And La Verne Tre 0 0 3,888,358 0 2,663,295 1,225,063 2021 Sanders Billy C And La Verne Tre 0 0 3,928,640 0 2,690,886 1,237,754 2022 Sanders Billy C And La Verne Tre 0 0 4,007,212 0 2,744,703 1,262,509 2023 Sanders Billy C And La Verne Tre 0 0 4,087,356 0 2,799,597 1,287,759 2024 Sanders Billy C And La Verne Tre 0 0 3,781,894 0 2,178,380 1,603,514 2025 Sanders Billy C And La Verne Tre 0 0 14,748,531 0 12,888,747 1,859,784 Owner
Net Total
Assessed
411-330-042-2 13831 San Pablo Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2024 San Pablo Church Lane Lp 0 0 0 2,925,054 0 2,925,054 2025 San Pablo Church Lane Lp 0 0 6,855,000 4,448,555 6,855,000 4,448,555 Owner
Net Total
Assessed
410-011-005-7 Rumrill Blvd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Hammond Evelina Tre 0 0 369,127 0 98,005 271,122 2017 Hammond Evelina Tre 0 0 376,509 0 99,965 276,544 2018 Hammond Evelina Tre 0 0 384,038 0 101,964 282,074 2019 Hammond Evelina Tre 0 0 391,718 0 104,003 287,715 2020 Hammond Evelina Tre 0 0 399,552 0 106,083 293,469 2021 Hammond Evelina Tre 0 0 403,691 0 107,182 296,509 2022 Hammond Evelina Tre 0 0 411,764 0 109,325 302,439 2023 Hammond Evelina Tre 0 0 419,998 0 111,511 308,487 2024 Plant Family Revocable Trust; Plant 0 0 428,397 0 113,741 314,656 3,050,000F 2025 Plant Bennie Lee Sr Tre; Pland Linda Tre 0 0 2,930,000 0 450,000 2,480,000 Owner
Net Total
Assessed
416-140-047-0 2555 El Portal Dr
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
416-140-047-0 2555 El Portal Dr (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Murphy Mary Tre; Kilcrease Jack D Ii Tre 0 0 2,777,388 0 2,174,715 602,673 2017 Murphy Mary Tre; Kilcrease Jack D Ii Tre 0 0 2,832,935 0 2,218,209 614,726 2018 Overaa Investments Llc 0 0 2,889,593 0 2,262,573 627,020 2019 Overaa Investments Llc 0 0 2,947,384 0 2,307,824 639,560 661,500F 2020 Overaa Investments Llc; Overaa Carl D Tre 0 0 2,040,000 0 408,000 1,632,000 2021 Clarence Perry Llc 0 0 2,061,133 0 412,226 1,648,907 2022 Clarence Perry Llc 0 0 2,102,355 0 420,470 1,681,885 2023 Clarence Perry Llc 0 0 2,144,401 0 428,879 1,715,522 2024 Clarence Perry Llc 0 0 2,187,288 0 437,456 1,749,832 2025 Contra Costa County Of 0 0 0 0 15,000,000 2,121,600 Owner
Net Total
Assessed
417-042-006-3 1507 Humboldt Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Johnson Bobby J 0 0 388,145 0 340,035 48,110
2017 Johnson Bobby J 0 0 395,907 0 346,835 49,072
2018 Johnson Bobby J 0 0 403,824 0 353,771 50,053
2019 Johnson Bobby J 0 0 411,900 0 360,846 51,054
2020 Johnson Bobby J 0 0 420,137 0 368,062 52,075
2021 Johnson Bobby J 0 0 424,489 0 371,875 52,614
2022 Johnson Bobby J 0 0 432,978 0 379,312 53,666
2023 Bobby And Marian Johnson Revocable Trust; Johnson 0 0 441,637 0 386,898 54,739 2024 Woodhouse Management Llc; Ko 0 0 450,468 0 394,635 55,833 1,900,000F 2025 Woodhouse Management Llc; Ko Daniel J And Mary F 0 0 1,900,000 0 900,000 1,000,000 Owner
Net Total
Assessed
411-190-037-1 2006 23Rd St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Buck Gordon P Tre 0 0 207,070 0 165,674 41,396
2017 Buck Gordon P Tre 0 0 211,210 0 168,987 42,223
2018 Buck Gordon P Tre 0 0 215,433 0 172,366 43,067
2019 Buck Gordon P Tre 0 0 219,741 0 175,813 43,928
2020 Buck Gordon P Tre 0 0 224,135 0 179,329 44,806
2021 Buck Gordon P Tre 0 0 226,456 0 181,186 45,270
2022 Buck Gordon P Tre 0 0 230,984 0 184,809 46,175
2023 Buck Gordon P Tre 0 0 235,603 0 188,505 47,098
2024 Orp 23Rd Llc 0 0 240,314 0 192,275 48,039 3,150,000F 2025 Orp 23Rd Llc 0 0 1,655,000 0 555,000 1,100,000
Owner
Net Total
Assessed
417-080-015-7 2525 San Pablo Dam Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Lotus Hotels Inc 377,052 0 6,131,810 0 4,664,810 1,089,948 2017 Lotus Hotels Inc 336,294 0 6,190,309 0 4,742,269 1,111,746 2018 Lotus Hotels Inc 310,338 0 6,270,546 0 4,826,228 1,133,980 2019 Lotus Hotels Inc 292,471 0 6,363,867 0 4,914,737 1,156,659 2020 Lotus Hotels Inc 258,789 0 6,438,443 0 4,999,862 1,179,792 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
417-080-015-7 2525 San Pablo Dam Rd (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Lotus Hotels Inc 252,718 0 6,493,563 0 5,048,831 1,192,014 2022 Lotus Hotels Inc 236,725 0 6,595,379 0 5,142,800 1,215,854 2023 Lotus Hotels Inc 239,159 0 6,724,222 0 5,244,892 1,240,171 2024 Lotus Hotels Inc 224,191 0 7,780,070 0 6,290,905 1,264,974 2025 Lotus Hotels Inc 1,039,664 0 9,182,208 0 6,852,271 1,290,273 Owner
Net Total
Assessed
420-120-015-3 San Pablo Dam Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Donahue Schriber Realty Group 0 0 19,350,000 0 9,050,000 10,300,000 2017 Donahue Schriber Realty Group 0 0 21,117,753 0 9,526,734 11,591,019 2018 Donahue Schriber Realty Group 0 0 21,540,107 0 9,717,268 11,822,839 2019 Donahue Schriber Realty Group 0 0 21,970,908 0 9,911,613 12,059,295 2020 Donahue Schriber Realty Group 0 0 22,410,325 0 10,109,845 12,300,480 2021 Donahue Schriber Realty Group 0 0 22,642,494 0 10,214,582 12,427,912 2022 Gri Princeton Llc 0 0 23,095,343 0 10,418,873 12,676,470 Pending 2023 Gri Princeton Llc 0 0 30,000,000 0 13,040,000 16,960,000 $-6,422,751 2024 Gri Princeton Llc 0 0 30,600,000 0 13,300,800 17,299,200 Pending 2025 Gri Princeton Llc 0 0 31,836,239 0 13,838,152 17,998,087 Owner
Net Total
Assessed
419-011-001-7 5401 Riverside Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Osullivan Ann Tre; Osullivan Ann Tre 0 0 136,947 0 110,633 26,314 2017 Osullivan Ann Tre; Osullivan Ann Tre 0 0 139,685 0 112,845 26,840 2018 Osullivan Ann Tre; Osullivan Ann Tre 0 0 142,477 0 115,101 27,376 2019 Osullivan Ann Tre; Osullivan Ann Tre 0 0 145,326 0 117,403 27,923 2020 Osullivan Ann Tre; Osullivan Ann Tre 0 0 148,232 0 119,751 28,481 2021 Osullivan Ann Tre; Osullivan Ann Tre 0 0 149,767 0 120,991 28,776 2022 Osullivan Ann Tre; Osullivan Ann Tre 0 0 152,761 0 123,410 29,351 2023 Osullivan Ann Tre; Osullivan Ann Tre 0 0 155,816 0 125,878 29,938 2024 Thapa Kc Anshu; Mahan Kc Mahan 0 0 158,931 0 128,395 30,536 1,100,000F 2025 Kc Anshu Thapa; Kc Mahan 0 0 1,100,000 0 300,000 800,000 Owner
Net Total
Assessed
419-040-015-2 1724 Brentz Ln
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Good Harvey E And Ila M 0 7,000 275,149 0 165,092 110,057 2017 Good Harvey E Tre 0 7,000 280,651 0 168,393 112,258 2018 Good Harvey E Tre 0 7,000 286,263 0 171,760 114,503 2019 Good Harvey E Tre 0 7,000 291,988 0 175,195 116,793 2020 Good Harvey E Tre 0 7,000 297,826 0 178,698 119,128 2021 Good Harvey E Tre 0 7,000 300,911 0 180,549 120,362 2022 Good Family Trust 0 7,000 306,928 0 184,159 122,769 2023 Good Harvey E Tre Estate Of 0 0 984,300 0 306,000 678,300 2024 Good Harvey E Tre Estate Of 0 0 1,003,986 0 312,120 691,866 2025 Good Harvey E Tre Estate Of 0 7,000 325,711 0 195,429 130,282 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
417-211-012-6 13220 San Pablo Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Save Mart Supermarkets 716,085 0 10,287,180 0 3,502,252 6,068,843 2017 Save Mart Supermarkets 666,231 0 10,405,169 0 3,548,719 6,190,219 2018 Save Mart Supermarkets 19,068 0 10,552,716 0 4,219,625 6,314,023 2019 Save Mart Supermarkets 658,130 0 10,757,045 0 3,658,612 6,440,303 2020 Save Mart Portfolio Owner Nlp California Llc 616,884 0 10,878,407 0 3,692,414 6,569,109 37,735,500F 2021 Save Mart Portfolio Owner Nlp 0 0 29,090,300 0 7,290,300 21,800,000 2022 Save Mart Portfolio Owner Nlp 0 0 29,672,106 0 7,436,106 22,236,000 2023 Save Mart Portfolio Owner Nlp 0 0 30,265,548 0 7,584,828 22,680,720 2024 Save Mart Portfolio Owner Nlp 0 0 30,870,858 0 7,736,524 23,134,334 2025 Save Mart Portfolio Owner Nlp 0 0 31,488,274 0 7,891,254 23,597,020 Owner
Net Total
Assessed
411-210-007-0 1987 19Th St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Bradley Marie Hasty; Hasty Clifford 0 0 38,580 0 21,632 16,948 2017 Bradley Marie Hasty; Hasty Clifford 0 0 39,350 0 22,064 17,286 2018 Bradley Marie Hasty; Hasty Clifford 0 0 40,136 0 22,505 17,631 2019 Bradley Marie Hasty; Hasty Clifford 0 0 40,938 0 22,955 17,983 2020 Bradley Marie Hasty; Hasty Clifford 0 0 41,756 0 23,414 18,342 2021 Bradley Marie Hasty; Hasty Clifford 0 0 42,188 0 23,656 18,532 2022 Bradley Marie Hasty; Hasty Clifford 0 0 43,031 0 24,129 18,902 2023 Powers Family Living Trust; Powers 0 0 43,891 0 24,611 19,280 2024 Galeano Eleazar; Sandoval Sonia A 0 0 44,768 0 25,103 19,665 645,000F 2025 Galeano Eleazar; Sandoval Sonia A 0 7,000 645,000 0 125,000 520,000 Owner
Net Total
Assessed
413-063-010-8 1815 Miner Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Shattock James And Valerie Tre 0 7,000 60,300 0 42,101 18,199 2017 Shattock James And Valerie Tre 0 7,000 61,505 0 42,943 18,562 2018 Shattock James And Valerie Tre 0 7,000 62,734 0 43,801 18,933 2019 Shattock James And Valerie Tre 0 7,000 63,988 0 44,677 19,311 2020 Shattock James And Valerie Tre 0 7,000 65,267 0 45,570 19,697 2021 Shattock James And Valerie Tre 0 7,000 65,943 0 46,042 19,901 2022 Shattock James And Valerie Tre 0 7,000 67,261 0 46,962 20,299 2023 Shattock James And Valerie Tre 0 7,000 68,605 0 47,901 20,704 2024 Aliac Marie Mable Q 0 7,000 69,977 0 48,859 21,118 650,000F 2025 Aliac Marie Mable Q 0 0 650,000 0 210,000 440,000 Owner
Net Total
Assessed
412-342-037-6 2630 Ohare Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Head Florence M 0 7,000 54,173 0 35,974 18,199
2017 Head Florence M 0 7,000 55,255 0 36,693 18,562
2018 Head Florence M 0 7,000 56,359 0 37,426 18,933
2019 Head Florence M 0 7,000 57,485 0 38,174 19,311
2020 Head Florence M 0 7,000 58,634 0 38,937 19,697
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

Page 9 ends

2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
412-342-037-6 2630 Ohare Ave (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Gregory And Debra Neveu Living Trust 0 7,000 59,241 0 39,340 19,901 2022 Gregory And Debra Neveu Living Trust 0 7,000 60,425 0 40,126 20,299 2023 Neveu Debra L Tre; Sauceda Denise Lynnell 0 0 61,632 0 40,928 20,704 2024 Romo Francisco Javier; Hernandez Marcela 0 0 62,864 0 41,746 21,118 630,000F 2025 Romo Francisco Javier; Hernandez Marcela 0 0 630,000 0 185,000 445,000 Owner
Net Total
Assessed
413-055-006-6 1300 John Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Lichtle Marlene R Tre 0 0 51,171 0 32,981 18,190 2017 Lichtle Marlene R Tre 0 0 52,193 0 33,640 18,553 2018 Lichtle Marlene R Tre 0 0 53,236 0 34,312 18,924 2019 Lichtle Marlene R Tre 0 0 54,300 0 34,998 19,302 2020 Lichtle Marlene R Tre 0 0 55,385 0 35,697 19,688 2021 Lichtle Marlene R Tre 0 0 55,957 0 36,066 19,891 2022 Lichtle Marlene R Tre 0 0 57,075 0 36,787 20,288 2023 Lichtle Marlene R Tre 0 0 58,215 0 37,522 20,693 2024 William C Lichtle And Marlene R Lichtle Revocable; Lichtle 0 0 59,378 0 38,272 21,106 2025 Trevino Dominique; Ruiz-Toledo David 0 0 570,000 0 170,000 400,000 580,000F Owner
Net Total
Assessed
417-100-103-7 2642 Ridge Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Community Fund 2 Llc 0 0 196,289 0 137,934 58,355 2017 Community Fund 2 Llc 0 0 200,214 0 140,692 59,522 2018 Community Fund 2 Llc 0 0 204,217 0 143,505 60,712 2019 Community Fund 2 Llc 0 0 208,301 0 146,375 61,926 2020 Community Fund 2 Llc 0 0 212,466 0 149,302 63,164 2021 Community Fund 2 Llc 0 0 214,666 0 150,848 63,818 2022 Community Fund 2 Llc 0 0 218,958 0 153,864 65,094 2023 1080 Investments Llc 0 0 223,336 0 156,941 66,395 2024 1080 Investments Llc 0 0 227,801 0 160,079 67,722 1,680,000F 2025 1080 Investments Llc 0 0 729,300 0 346,800 382,500 Owner
Net Total
Assessed
412-322-014-9 2361 Merritt Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Crooker Larry J; Applegate Marlene J 0 7,000 70,201 0 49,574 20,627 2017 Crooker Larry J; Applegate Marlene J 0 7,000 71,604 0 50,565 21,039 2018 Crooker Larry J; Applegate Marlene J 0 7,000 73,035 0 51,576 21,459 2019 Crooker Larry J; Applegate Marlene J 0 7,000 74,495 0 52,607 21,888 2020 Crooker Larry J; Applegate Marlene J 0 7,000 75,984 0 53,659 22,325 2021 Crooker Larry J; Applegate Marlene J 0 7,000 76,770 0 54,214 22,556 2022 Crooker Larry J; Applegate Marlene J 0 7,000 78,305 0 55,298 23,007 2023 Crooker Larry J; Applegate Marlene J 0 7,000 79,870 0 56,403 23,467 2024 Hernandez Flores Jose R; Jiguan Hernandez Maria 0 7,000 81,467 0 57,531 23,936 580,000F 2025 Flores Jose R Hernandez; Hernandez Maria Jiguan 0 0 580,000 0 160,000 420,000 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

Page 10 ends

2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
416-140-052-0 2622 Moraga Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2022 Moraga Rd Storage Llc 0 0 4,742,500 0 0 4,742,500 2023 Moraga Rd Storage Llc 0 0 15,650,350 0 8,872,800 6,777,550 2024 Moraga Rd Storage Llc 0 0 24,080,597 0 16,211,600 7,868,997 Pending 2025 Moraga Rd Storage Llc 0 0 24,562,208 0 16,535,832 8,026,376 Owner
Net Total
Assessed
411-190-035-5 2001 Powell St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Buck Gordon P Tre 0 0 258,888 0 121,830 137,058
2017 Buck Gordon P Tre 0 0 52,152 0 36,638 15,514
2018 Buck Gordon P Tre 0 0 53,194 0 37,370 15,824
2019 Buck Gordon P Tre 0 0 54,257 0 38,117 16,140
2020 Buck Gordon P Tre 0 0 55,341 0 38,879 16,462
2021 Buck Gordon P Tre 0 0 55,913 0 39,281 16,632
2022 Buck Gordon P Tre 0 0 57,030 0 40,066 16,964
2023 Buck Gordon P Tre 0 0 58,170 0 40,867 17,303
2024 Orp 23Rd Llc 0 0 59,333 0 41,684 17,649 3,150,000F 2025 Orp 23Rd Llc 0 0 530,000 0 185,000 345,000
Owner
Net Total
Assessed
410-101-029-8 2113 Wilcox Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Holt Richard D Tre 0 0 82,685 0 70,772 11,913
2017 Holt Richard D Tre 0 0 84,338 0 72,187 12,151
2018 Holt Richard D Tre 0 0 86,024 0 73,630 12,394
2019 Holt Richard D Tre 0 0 87,743 0 75,102 12,641
2020 Holt Richard D Tre 0 0 89,497 0 76,604 12,893
2021 Holt Richard D Tre 0 0 90,423 0 77,397 13,026
2022 Holt Richard D Tre 0 0 92,230 0 78,944 13,286
2023 Richard D Holt And Victoria J Holt Revocable; Mathis 0 0 94,073 0 80,522 13,551 2024 Rodriguez Victoria F 0 0 95,954 0 82,132 13,822
2025 Rodriguez Victoria F 0 0 566,100 0 209,100 357,000 Owner
Net Total
Assessed
411-190-036-3 1993 Powell St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Buck Gordon P Tre 0 0 263,964 0 111,677 152,287
2017 Buck Gordon P Tre 0 0 48,700 0 33,186 15,514
2018 Buck Gordon P Tre 0 0 49,673 0 33,849 15,824
2019 Buck Gordon P Tre 0 0 50,665 0 34,525 16,140
2020 Buck Gordon P Tre 0 0 51,677 0 35,215 16,462
2021 Buck Gordon P Tre 0 0 52,211 0 35,579 16,632
2022 Buck Gordon P Tre 0 0 53,254 0 36,290 16,964
2023 Buck Gordon P Tre 0 0 54,318 0 37,015 17,303
2024 Buck Gordon P Tre 0 0 55,404 0 37,755 17,649
2025 Orp 23Rd Llc 0 0 520,000 0 180,000 340,000
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO
Owner
Net Total
Assessed
410-162-013-8 1911 California Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 63,200 0 53,170 10,030 2017 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 64,463 0 54,233 10,230 2018 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 65,751 0 55,317 10,434 2019 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 67,065 0 56,423 10,642 2020 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 68,405 0 57,551 10,854 2021 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 69,113 0 58,147 10,966 2022 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 70,494 0 59,309 11,185 2023 Alexander Antonio Tre; Alexander Angelina Tre 0 7,000 71,903 0 60,495 11,408 2024 Valdes Octavious Guadalupe; Valdes Cinthia M 0 7,000 73,340 0 61,704 11,636 530,000F 2025 Valdes Octavious And Cinthia 0 7,000 530,000 0 160,000 370,000 Owner
Net Total
Assessed
413-071-004-1 2990 20Th St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Stewart Patrick W Tre 0 7,000 43,187 0 26,156 17,031 2017 Stewart Patrick W Tre 0 7,000 44,050 0 26,679 17,371 2018 Stewart Patrick W Tre 0 7,000 44,930 0 27,212 17,718 2019 Stewart Patrick W Tre 0 7,000 45,828 0 27,756 18,072 2020 Stewart Patrick W Tre 0 7,000 46,744 0 28,311 18,433 2021 Stewart Patrick W Tre 0 7,000 47,227 0 28,604 18,623 2022 Stewart Patrick W Tre 0 7,000 48,171 0 29,176 18,995 2023 Stewart Patrick W Tre 0 7,000 49,133 0 29,759 19,374 2024 Trina K Stewart Trust; Stewart 0 7,000 50,115 0 30,354 19,761 2025 Stewart Trina K Tre 0 7,000 505,000 0 135,000 370,000 Owner
Net Total
Assessed
419-011-012-4 1536 Amador St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Salmi Patricia Ann 0 7,000 42,683 0 27,878 14,805 2017 Salmi Patricia Ann 0 7,000 43,536 0 28,435 15,101 2018 Salmi Patricia Ann 0 7,000 44,406 0 29,003 15,403 2019 Salmi Patricia Ann 0 7,000 45,294 0 29,583 15,711 2020 Salmi Patricia Ann 0 7,000 46,199 0 30,174 16,025 2021 Salmi Patricia Ann 0 7,000 46,677 0 30,486 16,191 2022 Salmi Patricia Ann 0 7,000 47,609 0 31,095 16,514 2023 Salmi Patricia Ann 0 7,000 48,560 0 31,716 16,844 2024 Cabrera Adriana Isabel; Batalla Liliana Moreno 0 7,000 49,530 0 32,350 17,180 500,000F 2025 Cabrera Adriana Isabel; Batalla Liliana Moreno 0 7,000 500,000 0 130,000 370,000 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

Page 12 ends

YEAR TO YEAR COMPARISON OF TRANSFERS

THE CITY OF SAN PABLO
Single Family Residential Full Value Sales Through 9/30/2025 2024 2025
Total
Sales
Original
Values
Sale
Values
Change
Amount
Chg.
%
Total
Sales
Original
Values
Sale
Values
Change
Amount
Chg.
%
Jan 12 4,606,986 6,188,000 1,581,014 34.3 14 4,459,555 6,207,500 1,747,945 39.2 Feb 10 3,969,658 5,550,000 1,580,342 39.8 9 3,323,489 4,757,000 1,433,511 43.1 Mar 6 2,102,017 2,795,000 692,983 33.0 7 2,176,886 3,521,500 1,344,614 61.8 Apr 3 565,136 1,405,000 839,864 148.6 17 5,704,178 8,196,500 2,492,322 43.7 May 10 3,351,229 5,240,774 1,889,545 56.4 9 3,240,072 4,037,000 796,928 24.6 Jun 9 2,385,890 4,627,000 2,241,110 93.9 10 3,277,717 4,879,000 1,601,283 48.9 Jul 9 1,774,056 4,226,224 2,452,168 138.2 16 5,301,962 8,034,000 2,732,038 51.5 Aug 20 6,473,887 11,092,500 4,618,613 71.3 11 3,360,523 5,318,000 1,957,477 58.2 Sep 13 3,232,850 6,519,512 3,286,662 101.7 10 3,307,052 4,759,552 1,452,500 43.9 Oct 11 2,602,503 5,296,000 2,693,497 103.5
Nov 15 4,202,734 7,114,500 2,911,766 69.3
Dec 14 3,972,386 6,429,500 2,457,114 61.9
Total 132 39,239,332 66,484,010 27,244,678 103 34,151,434 49,710,052 15,558,618 Month **

69.4 45.6
0 4
8 12
16 20
January
February
March
April
May
June
July
August
September
October
November December
2024
2025
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 10/20/2025 By MW

Page 13 ends

Cone
Data Source: Contra Costa County 2024/25 - 2025/26 Secured Tax Roll And County Recorder TRANSFER OF OWNERSHIP (2021 - 2025)

THE CITY OF SAN PABLO
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
103 $17,860,584$76,273,999 125 $58,413,4152025
1/1/25-9/30/25
$34,151,434 $49,710,052 22 $24,261,981 $26,563,94745.6% 9.5% 30.6% 132 $41,268,974$85,572,274 145 $44,303,3002024
1/1/24-12/31/24
$39,239,332 $66,484,010 13 $5,063,968 $19,088,26469.4% 276.9% 93.2% 95 $20,124,733$76,242,164 116 $56,117,4312023
1/1/23-12/31/23
$32,421,832 $47,456,772 21 $23,695,599 $28,785,39246.4% 21.5% 35.9% 141 $35,804,391$97,698,000 161 $61,893,6092022
1/1/22-12/31/22
$38,930,995 $70,485,084 20 $22,962,614 $27,212,91681.1% 18.5% 57.8% 202 $61,376,072$126,787,184 234 $65,411,1122021
1/1/21-12/31/21
$52,954,908 $106,563,689 32 $12,456,204 $20,223,495101.2% 62.4% 93.8% GENERAL FUND Valid Sales Price Analysis
6 $1,306,705$4,999,000 7 $3,692,2952025
1/1/25-9/30/25
$3,308,078 $3,699,000 1 $384,217 $1,300,00011.8% 238.4% 35.4% Est. Revenue Change: $1,087.07
5 $2,614,611$4,327,500 7 $1,712,8892024
1/1/24-12/31/24
$1,351,635 $2,947,500 2 $361,254 $1,380,000118.1% 282.0% 152.6% Est. Revenue Change: $2,168.05
2 $472,557$1,185,000 2 $712,4432023
1/1/23-12/31/23
$712,443 $1,185,000 0 $0 $066.3% 0.0% 66.3%
Est. Revenue Change: $392.40
1 $172,077$650,000 2 $477,9232022
1/1/22-12/31/22
$121,381 $165,084 1 $356,542 $484,91636.0% 36.0% 36.0% Est. Revenue Change: $142.73
7 $2,559,881$5,342,000 8 $2,782,1192021
1/1/21-12/31/21
$2,445,820 $4,591,000 1 $336,299 $751,00087.7% 123.3% 92.0% Est. Revenue Change: $2,086.32
SAN PABLO SA Valid Sales Price Analysis
97 $16,553,879$71,274,999 118 $54,721,1202025
1/1/25-9/30/25
$30,843,356 $46,011,052 21 $23,877,764 $25,263,94749.2% 5.8% 30.3% Est. Gross RPTTF Rev Change: $165,538.79^
127 $38,654,363$81,244,774 138 $42,590,4112024
1/1/24-12/31/24
$37,887,697 $63,536,510 11 $4,702,714 $17,708,26467.7% 276.6% 90.8% Est. Gross RPTTF Rev Change: $386,543.63^
93 $19,652,176$75,057,164 114 $55,404,9882023
1/1/23-12/31/23
$31,709,389 $46,271,772 21 $23,695,599 $28,785,39245.9% 21.5% 35.5% Est. Gross RPTTF Rev Change: $196,521.76^
140 $35,632,314$97,048,000 159 $61,415,6862022
1/1/22-12/31/22
$38,809,614 $70,320,000 19 $22,606,072 $26,728,00081.2% 18.2% 58.0% Est. Gross RPTTF Rev Change: $356,323.14^
195 $58,816,191$121,445,184 226 $62,628,9932021
1/1/21-12/31/21
$50,509,088 $101,972,689 31 $12,119,905 $19,472,495101.9% 60.7% 93.9% Est. Gross RPTTF Rev Change: $588,161.91^
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 10/20/2025 By MW

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Datasource: Contra Costa County 2021/22 - 2025/26 Secured Tax Roll And County Recorder

SALES VALUE HISTORY

THE CITY OF SAN PABLO
Detached Single Family Residential Full Value Sales (01/01/2011 - 9/30/2025) Full Value Sales Median PriceYear Average Price Median % Change 223 $132,3992011 $125,000
216 $140,498 7.20%2012 $134,000
147 $196,973 38.06%2013 $185,000
140 $285,086 35.14%2014 $250,000
171 $289,731 14.40%2015 $286,000
177 $328,814 15.73%2016 $331,000
158 $354,161 9.74%2017 $363,250
135 $402,844 17.00%2018 $425,000
110 $444,264 4.82%2019 $445,500
106 $446,693 3.14%2020 $459,500
143 $578,070 17.52%2021 $540,000
96 $534,307 2.78%2022 $555,000
71 $524,574 -5.41%2023 $525,000
100 $515,290 0.67%2024 $528,500
69 $516,007 -0.66%2025 $525,000
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Median Price Avg Price
Year
Sales Price
* Multiparcel and trust transfers, quitclaim deeds, 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 10/20/2025 By MW Data Source: Contra Costa County Recorder

Page 15 ends

2025 COUNTY SALES COMPARISON BY CITY

CONTRA COSTA COUNTY
Single Family Residential Sales (01/01/2024 - 9/30/2025) 2024 Median
Sales PriceCity
2025
Sale Count
2024
Sale Count
2025 Median
Sales Price
Median %
Change
-4.36 570,000 596,000 763 1,026ANTIOCH
-3.25 788,500 815,000 468 667BRENTWOOD
-0.10 1,049,000 1,050,000 99 110CLAYTON
-0.21 728,500 730,000 884 1,097CONCORD

0.00 840,000 840,000 1,236 1,611CONTRA COSTA COUNTY UNINCORPORATED

2.54 1,798,000 1,753,500 359 490DANVILLE

5.82 1,227,500 1,160,000 144 198EL CERRITO

6.99 765,000 715,000 127 198HERCULES
-1.20 1,975,000 1,999,000 211 255LAFAYETTE

0.98 775,000 767,500 276 380MARTINEZ
-9.23 1,525,000 1,680,000 123 163MORAGA
-0.37 670,000 672,500 302 392OAKLEY
-3.23 1,829,000 1,890,000 198 220ORINDA
-3.57 675,000 700,000 135 135PINOLE
-2.82 568,500 585,000 344 440PITTSBURG
-5.12 899,000 947,500 249 342PLEASANT HILL
-4.80 595,000 625,000 578 720RICHMOND
-0.60 497,000 500,000 104 131SAN PABLO

1.83 1,500,000 1,473,000 468 745SAN RAMON

1.55 980,000 965,000 685 869WALNUT CREEK
CONTRA COSTA COUNTY (Entire Region) -1.76 780,000 794,000 7,753 10,189 *Sales not included in the analysis are quitclaim deeds, trust transfers, partial sales, timeshares, multiple parcel transactions and non-reported document number transfers.

Page 16 ends

2025/26 USE CATEGORY SUMMARY

THE CITY OF SAN PABLO

BASIC PROPERTY TAX TABLE
Net Taxable Value G. F. Revenue Gross RPTTF RevCategory Parcels (77.1%)Residential $2,100,078,1196,235 $18,100,745.32$243,125.98 (14.1%)Commercial $384,497,331260 $3,554,090.66$23,598.36 (3.4%)Industrial $93,105,93017 $834,188.13$4,218.55
(0.2%)Institutional $4,924,41645 $46,558.46$281.24
(2.1%)Miscellaneous $57,740,387146 $549,150.62$2,077.27 (0.0%)Recreational $15,6402 $145.70$0.88
(0.9%)Vacant $24,741,675183 $229,866.61$1,344.16
(0.0%)Exempt $0143 $0.00$0.00
(2.2%)Unsecured $58,988,363[757] $507,031.35$6,867.96
(0.0%)Unknown $238,0053 $1,899.65$47.49
TOTALS 7,034 $2,724,329,866 $281,561.87 $23,823,676.49

86.3%
Residential

8.4%
Commercial

2.4%
Unsecured

1.5%
Industrial

1.3%
Others

CITY REVENUE PORTION

76.0%
Residential

14.9%
Commercial

3.5%
Industrial

5.6%
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

Page 17 ends

2025/26 GROWTH BY USE CATEGORY

THE CITY OF SAN PABLO
2024/25 to 2025/26 Value Growth by Use Category
2024/25 Net Taxable Value 2025/26 Net Taxable ValueCategory $ Change % Change

5.7%(77.1%)$1,986,275,264 $2,100,078,119 $113,802,855Residential 6,2356,242

3.8%(14.1%)$370,299,885 $384,497,331 $14,197,446Commercial 260258

15.5%(3.4%)$80,602,886 $93,105,930 $12,503,044Industrial 1717

2.2%(2.2%)$57,705,233 $58,988,363 $1,283,130Unsecured [757][740]

4.0%(2.1%)$55,522,997 $57,740,387 $2,217,390Miscellaneous 146138

64.6%(0.9%)$15,031,278 $24,741,675 $9,710,397Vacant 183186 -20.4%(0.2%)$6,187,459 $4,924,416 -$1,263,043Institutional 4547 > 999.9%(0.0%)$0 $238,005 $238,005Unknown 30

2.0%(0.0%)$15,334 $15,640 $306Recreational 22

0.0%(0.0%)$0 $0 $0Exempt 143142
-100.0%(0.0%)$3,050,000 $0 -$3,050,000Govt. Owned 02
TOTALS $2,724,329,866$2,574,690,336 $149,639,530 5.8%(100.0%) 7,034 7,034 Numbers in blue are parcel/assessment counts
$0
$400,000,000
$800,000,000
$1,200,000,000
$1,600,000,000
$2,000,000,000
$2,400,000,000
Residential Commercial Industrial Unsecured Miscellaneous Vacant Institutional Use Category
Net Value
Assessed Value by Major Use Category
2024/25
2025/26
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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PROPERTY TAX DOLLAR BREAKDOWN

THE CITY OF SAN PABLO
$ 0.01716 West County Wastewater
$ 0.01321 Wcc Hlthcare Dist
$ 0.01296 East Bay Municipal Utility District
$ 0.01266 County Library
$ 0.01178 Community College Eraf
$ 0.01140 County Superintendent Of Schools
$ 0.00977 Flood Control Z-7
$ 0.00546 Bart
$ 0.00159 Bay Area Air Management
$ 0.00151 Contra Costa Flood Control
$ 0.00135 Contra Costa Mosquito Abatement
$ 0.00031 County Water Agency
$ 1.0000
$ 0.2847 West Contra Costa Unified
$ 0.1997 Contra Costa Fire
$ 0.1256 County General
$ 0.0983 San Pablo General Fund
$ 0.0791 K-12 Schools ERAF
$ 0.0478 Alameda Contra Costa Transit 1
$ 0.0397 Contra Costa Community College
$ 0.0259 East Bay Regional Park
ATI (Annual Tax Increment) Ratios for Tax Rate Area 011-017, 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Annual Tax Increment Tables

Page 19 ends

West Contra Costa Unified 29.0%
Contra Costa Fire 20.3%
County General 12.1%
San Pablo General Fund 9.6%
K-12 Schools ERAF 7.7%
Alameda Contra Costa Transit 1 4.9%
Contra Costa Community College 4.0%
East Bay Regional Park 2.6%
West County Wastewater 1.7%
WCC HLTHCARE DIST 1.3%
Others 6.7%
Total: 100.0%

THE CITY OF SAN PABLO
2025/26 WEIGHTED AVERAGE SHARES
ATI Revenue by Agency for all NON SA TRAs within Selected Agency Agency Description Weighted Avg ShareAgency
West Contra Costa Unified 28.953096%770100
Contra Costa Fire 20.293627%202000
County General 12.138051%100300
San Pablo General Fund 9.601385%420400
K-12 Schools ERAF 7.659460%699900
Alameda Contra Costa Transit 1 4.862967%400700
Contra Costa Community College 4.042199%790100
East Bay Regional Park 2.638834%402600
West County Wastewater 1.745120%341600
WCC HLTHCARE DIST 1.343812%213500
East Bay Municipal Utility District 1.317824%400100
County Library 1.292750%120600
County Superintendent of Schools 1.159272%690100
Community College ERAF 1.140472%799900
Flood Control Z-7 0.771842%252700
Bart 0.555028%400900
Bay Area Air Management 0.161786%401000
Contra Costa Flood Control 0.153912%250500
Contra Costa Mosquito Abatement 0.137053%330100
County Water Agency 0.031356%282500
Flood Control D-127 0.000155%256300
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 10/20/2025 By MW Data Source: 2025/26 Combined Tax Rolls

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THE CITY OF SAN PABLO
2025/26 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

27.47% 0.16% 27.62%Richmond

22.28% 22.28%El Cerrito

19.04% 19.04%Pinole

17.53% 17.53%Pittsburg

14.80% 0.13% 14.93%Martinez

12.06% 2.43% 14.49%Brentwood

10.97% 0.04% 11.01%Antioch

10.45% 0.05% 10.49%Concord

9.60% 9.60%San Pablo

9.18% 0.30% 9.48%Walnut Creek

7.20% 1.62% 8.82%San Ramon

6.94% 1.20% 8.15%Oakley

7.83% 7.83%Danville

7.37% 7.37%Orinda

6.75% 0.27% 7.02%Clayton

5.55% 1.40% 6.95%Pleasant Hill

6.64% 0.02% 6.66%Lafayette

5.29% 0.40% 5.69%Moraga

5.44% 5.44%Hercules
NOTES: The share calculations do not take into account any override revenue.

New tax rate areas have been excluded from this calculation.

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THE CITY OF SAN PABLO
2025/26 REVENUE SUMMARY
San Pablo General Fund Unsecured: 2.9%; Secured: 97.1%
1% Revenue Split
Unsecured SecuredTotal
Tax Revenue Calculation @ 1% (includes shifts) $281,562 $8,276 $273,286 Unitary Revenue (prior year) $15,328 $15,328
ESTIMATED 1% REVENUE ALLOCATION $296,890 $288,614$8,276 Less Admin Fee (prior year) -$2,563
VLF AA Allocation (est.) $3,868,237

97.6%

2.4%
San Pablo Gen.Fund

97.1%

2.9%
Countywide
Secured Unsecured
Secured & Unsecured 1% Revenue Proportion
Notes: Participates in Teeter Planº
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
Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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Prepared on 10/20/2025 by MW

REVENUE HISTORY

THE CITY OF SAN PABLO
%
Chg
VLFAA Property Tax
Revenue
%
Chg
Gen. Fund 1%
Share Rev.Roll Year
$2,303,804 $262,065 2016-17

7.9%$2,487,919 2.4%$268,360 2017-18

6.5%$2,651,799 1.0%$271,209 2018-19

6.3%$2,819,514 1.2%$274,536 2019-20

5.4%$2,971,747 1.4%$278,498 2020-21

4.0%$3,091,064 1.2%$281,909 2021-22

8.2%$3,345,592 1.7%$286,817 2022-23

4.3%$3,489,764 0.7%$288,980 2023-24

3.7%$3,620,160 1.3%$292,848 2024-25

6.8%$3,868,237 1.3%$296,890 2025-26
0K
500K
1000K
1500K
2000K
2500K
3000K
3500K
4000K
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

2.3M

2.5M

2.7M

2.8M

3.0M

3.1M

3.3M

3.5M

3.6M

3.9M

0.3M

0.3M
VLFAA Property Tax
Revenue
Gen. Fund 1% Share
Rev.

Revenue
Revenue flowing through a Successsor Agency's RPTTF process as residual distribution is not included in this data, nor are most pooled revenue adjustments, such as County administrative fees, 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. Where available and applicable, unitary revenues and TEA revenue are included.

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NONRESIDENTIAL NEW CONSTRUCTION

THE CITY OF SAN PABLO
FOR USE IN CALCULATING 2026/27 GANN LIMIT
2024/25 TO 2025/26 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
ImprovementsUse CategoryParcel Owner
Percent
Change
411-350-038-5 Commercial 510,000 754,80014020 San Pablo Avenue Llc + 48.0% 416-160-053-3 Commercial 4,596,116 4,788,038Cc San Pablo Lp + 4.2% 417-080-015-7 Commercial 6,290,905 6,852,271Lotus Hotels Inc + 8.9% 417-280-005-6 Commercial 1,959,423 2,010,851San Pablo Retail Partners Ii + 2.6% 417-280-006-4 Commercial 4,272,334 4,397,780San Pablo Retail Partners Ii + 2.9% 420-051-033-9 Commercial 771,384 787,678Chaudhary Harpreet And Netta Tre + 2.1% 6 Parcels Listed 18,400,162 19,591,418 + 6.5%
This calculation reflects the 2025/26 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 2025/26 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.
1,191,256
-368,003
823,253
149,639,530

0.55%
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 2026/27 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

Page 24 ends

Top Property Owners Based On Net Values

THE CITY OF SAN PABLO
2025/26 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) 2 $40,845,899 $40,845,899
Commercial

1.53% 1.50% Successor Agency

SAVE MART PORTFOLIO OWNER NLP
2) 2 $34,277,017 $34,277,017
Commercial

1.29% 1.26% Successor Agency(Pending Appeals On Parcels)

GRI PRINCETON LLC
3) 6 $34,050,441 $34,050,441
Miscellaneous

1.28% 1.25% Successor Agency

LYTTON RANCHERIA OF CALIFORNIA
4) 1 $32,000,000 $32,000,000
Residential

1.20% 1.17% Successor Agency

GIANT DEVELOPMENT II LP
5) 1 $24,562,208 $24,562,208
Industrial

0.92% 0.90% Successor Agency(Pending Appeals On Parcels)

MORAGA RD STORAGE LLC
6) 2 $21,378,033 $21,378,033
Miscellaneous

0.80% 0.78% Successor Agency

THE MARLBOROUGH ONE FAMILY LP
7) 5 $19,719,000 $19,719,000
Commercial

0.74% 0.72% Successor Agency(Pending Appeals On Parcels)

CC SAN PABLO LP
8) 9 $18,690,808 $18,690,808
Commercial

0.70% 0.69% Successor Agency(Pending Appeals On Parcels)

SAN PABLO RETAIL PARTNERS II
9) 4 $15,059,493 $15,059,493
Industrial

0.57% 0.55% Successor Agency

MENLO LAND AND CAPITAL XII LLC
10) 1 $14,748,531 $14,748,531
Industrial

0.55% 0.54% Successor Agency

BILLY C AND LA VERNE SANDERS TRUST

0.00% 9.58% $255,331,430$0$255,331,430 0 33Top Ten Total 9.37% $58,988,363$2,665,341,503City Total $2,724,329,866
Top Owners last edited on 9/30/25 by maheav using sales through 08/31/2025 (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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls and the SBE Non Unitary Tax Roll

Page 25 ends

Top Property Taxpayers Based On Net Taxable Values

THE CITY OF SAN PABLO
2025/26 TOP 25 PROPERTY TAXPAYERS - SECURED
Owner (Number of Parcels) Assessed Value
1) SAVE MART PORTFOLIO OWNER NLP (2) $40,845,899
2) GRI PRINCETON LLC (2) $34,277,017
3) LYTTON RANCHERIA OF CALIFORNIA (6) $34,050,441
4) GIANT DEVELOPMENT II LP (1) $32,000,000
5) MORAGA RD STORAGE LLC (1) $24,562,208
6) THE MARLBOROUGH ONE FAMILY LP (2) $21,378,033
7) CC SAN PABLO LP (5) $19,719,000
8) SAN PABLO RETAIL PARTNERS II (9) $18,690,808
9) MENLO LAND AND CAPITAL XII LLC (4) $15,059,493
10) BILLY C AND LA VERNE SANDERS TRUST (1) $14,748,531
11) STIEFVATER ORCHARDS LP (1) $14,366,845
12) PUBLIC STORAGE INC (3) $13,013,384
13) GOMEZ MANUEL AND ELBA LLC (1) $9,943,893
14) VALE PROPERTY LLC (1) $9,851,420
15) LOTUS HOTELS INC (1) $9,182,208
16) WEC 97 K-31 INVESTMENT TRUST (1) $8,453,440
17) PADDA PROPERTIES LLC (7) $7,870,154
18) MIKE J SARIKAKIS (1) $7,731,546
19) CREEKSIDE VILLAGE MHC LLC (4) $7,339,987
20) TOPANGA DRIVE LLC (10) $7,176,906
21) MAG PROPERTIES LLC (1) $7,115,718
22) SAN PABLO SPE LLC (3) $7,102,603
23) EXTRA SPACE OF SAN PABLO LLC (1) $7,102,199
24) SAN PABLO CHURCH LANE LP (1) $6,855,000
25) SPR HOMES LLC (13) $6,847,500
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 09/30/2025 by maheav using sales through 08/31/2025 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls and the SBE Non Unitary Tax Roll

Page 26 ends

Top Property Taxpayers Based On Net Taxable Values

THE CITY OF SAN PABLO
2025/26 TOP 25 PROPERTY TAXPAYERS - UNSECURED
Owner (Number of Parcels) Assessed Value
1) COMCAST CORPORATION (2) $7,094,519
2) EVERI GAMES INC (1) $5,837,902
3) PLANET FITNESS ASSET COMPANY LLC (1) $3,153,170
4) ARISTOCRAT TECHNOLOGIES INC (2) $3,083,023
5) MHC WEST HOLDING COMPANY (2) $2,240,239
6) SMART AND FINAL STORES LLC (1) $2,075,527
7) SAVE MART SUPERMARKETS (1) $1,852,747
8) INTERNATIONAL GAME TECHNOLOGY INC (1) $1,757,334
9) CHERAW DIALYSIS LLC (2) $1,465,144
10) GOMEZ SUPERMARKET CORPORATION (1) $1,291,220
11) STARBUCKS CORPORATION (3) $1,170,184
12) RALEYS (1) $1,129,099
13) LLANO DIALYSIS LLC (1) $931,795
14) GROCERY OUTLET INC (1) $924,169
15) RUDYS COMML REFRIG INC (1) $915,070
16) M SAN PABLO INC (1) $841,441
17) G AND C AUTO BODY LLC (1) $694,800
18) VCA ANIMAL HOSPITALS INC (1) $606,808
19) CALIBER BODYWORKS LLC (1) $600,890
20) TVI INC (1) $576,594
21) MAHSA JABERIANSARI DDS INC (1) $552,537
22) ERETZ SAN PABLO PROPERTIES LLC (1) $481,107
23) WESTERN DENTAL SERVICES INC (1) $465,609
24) MURGUIA WONG SERVICES INC (1) $440,977
25) ROSS DRESS FOR LESS INC (1) $432,671
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.

Page 27 ends

2025/26 PARCEL CHANGE LISTING

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

Taxable ValueSitusOwnerDropped Parcel New Parcel No.
011-019 $112,487 $023Rd St Martinez Samuel; Martinez Cesar411-190-024-9 Vacant 011-019 $241,424 $01982 23Rd St Martinez Samuel; Martinez Cesar411-190-025-6 Vacant 011-019 $518,897 $01988 -1992 23Rd St Martinez Samuel; Martinez Cesar411-190-047-0 Commercial 011-019 $0 $890,2641988 23Rd St Martinez Samuel; Martinez Cesar411-190-048-8 Vacant 011-036 $353,736 $01125 Rd 20 Lucas Elvin E And Yendy L412-012-023-5 Vacant 011-036 $0 $180,4051125 Rd 20 Lucas Elvin E And Yendy L412-012-026-8 Vacant 011-036 $0 $180,405112 Rd 20 Lucas Elvin E And Yendy L412-012-027-6 011-031 $40,015 $0San Pablo Ave Furhman Noah And Karina413-033-025-3 Vacant 011-031 $40,015 $0San Pablo Ave Furhman Noah And Karina413-033-026-1 Vacant 011-031 $0 $81,630San Pablo Ave Furhman Noah And Karina413-033-027-9 Vacant 011-021 $0 $3,00013900 San Pablo Ave Unit 79 Velasquez Milton Isaac; Rodriguez Sara Magali741-134-379-6 011-001 $0 $54,6002990 San Pablo Dam Rd Unit 29 Robles Carlos Alejandro741-903-029-6 $1,306,574 $1,390,3046 Dropped Parcels 6 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2024/25 And 2025/26 Secured Tax Rolls

Page 28 ends

Secured
Nonunitary
Unsecured
2021/22 TO 2025/26 ASSESSED VALUES

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
- 2021/22 - 2022/23 - 2023/24 - 2024/25 - 2025/26
$26,000,000 $52,000,000 Agency County
Percent Change
$13,000,000 $39,000,000$0
Land

$40,343,882 I
$43,348,307 8.7% 7.4% I
$44,418,397 7.1% 2.5% I
$46,649,443 4.8% 5.0% I
$50,364,593 4.7% 8.0% I
Improvements

$39,271,361 I
$40,785,866 7.1% 3.9% I
$41,647,779 5.5% 2.1% I
$43,083,247 4.1% 3.4% I
$44,408,880 3.9% 3.1% I
Personal Property

$221,082 I
$206,766 1.3%-6.5% I
$220,449 8.9% 6.6% I
$216,996 1.5%-1.6% I
$189,777 -1.0%-12.5% I
Exemptions

$1,106,777 I
$1,128,909 6.0% 2.0% I
$1,151,484 5.4% 2.0% I
$1,344,281 12.0% 16.7% I
$1,373,298 3.5% 2.2% I
CountyAgency$96,000,000$48,000,000 $72,000,000$24,000,000 Gross Assessed

$79,836,325 I
$84,340,939 7.7% 5.6% I
$86,286,625 6.3% 2.3% I
$89,949,686 4.4% 4.2% I
$94,963,250 4.2% 5.6% I
Net Taxable Value

$75,263,191 I
$79,676,351 7.8% 5.9% I
$81,528,753 6.3% 2.3% I
$84,926,893 4.2% 4.2% I
$89,837,874 4.2% 5.8% 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2021/22 To 2025/26 Combined Tax Rolls

Page 29 ends

2025/26 ROLL SUMMARY

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Taxable Property Values
Secured Nonunitary Utilities Unsecured
48,429,011
42,516,845
172,988
0 Aircraft
Fixtures
Personal Property
Improvements
Land
TRAs
Parcels
Values
$91,118,844Total Value
0 $92,328
0 $0
0 0
0 16,789
59,239
16,300
2 3
0 0
0 0
0 224
2 Total Net Value $89,745,546
Total Exemptions* $1,373,298
Homeowners* 595,000
Aircraft
Fixtures 0
Personal Property 0
Real Estate 1,373,298
Exemptions
0 $0
$92,328
0 0
$0
0 $0
0 0
0 0
0 0
0 Combined Values Total
Total Values $91,211,172
Net Total Values
Total Exemptions
$89,837,874
$1,373,298
Net Aircraft Values $0
* 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

Page 30 ends

2025/26 TOP 40 NET TAXABLE SECURED VALUE CHANGES

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Current Net
Taxable Value
Net Taxable
Value ChangeUse Category Owner Situs Value Change from Prior YearParcel $1,100,0005401 Riverside AveKc Anshu Thapa; Kc MahanResidential +592%419-011-001-7 +$941,069 $500,0001536 Amador StCabrera Adriana Isabel; Batalla Liliana MorenoResidential +909%419-011-012-4 +$450,470 $535,5005500 Glenn AveAbdaljwad EhabResidential +254%418-054-015-7 +$384,016 $570,0001524 Amador StRodriguez-Sahagun Gabriela; Vazquez-Tampa Carlos DavidResidential +174%419-011-011-6 +$361,767 $655,0001216 Marin AveKimple BrookeResidential +112%418-044-004-4 +$346,122 $635,0001246 Marin AveCisneros Janine Grace; Stern Miles DavidResidential +117%418-044-011-9 +$342,689 $512,5001440 Yuba AveAmerican Bridges Investment LlcResidential +80%419-012-045-3 +$227,506 $724,2001253 Gerald AveDecant GroupResidential +45%418-042-001-2 +$224,200 $280,2435902 Hillcrest RdWalker Derrick D; Walker Dwight D IiResidential +153%420-063-011-1 +$169,587 $285,6002834 El Portal DrMagana Magdaleno TreVacant +41%416-041-014-0 +$83,277 $1,573,9421400 Yuba AveTsawyer 9 LpResidential +2%419-012-024-8 +$29,916 $1,085,1441120 Yuba AveFema Investments LlcResidential +2%418-052-018-3 +$21,277 $1,071,8195501 Mcbryde AveNew Performance TraditionsResidential +2%418-054-016-5 +$21,015 $1,095,5745470 Shasta AveKreiss Donald T TreResidential +2%418-051-020-0 +$20,798 $1,045,4191130 Yuba AveRamirez Nelson A And Daysi Y TreResidential +2%418-052-019-1 +$20,497 $959,3411140 Amador StTamang Roshan And SirjanaResidential +2%418-051-017-6 +$18,810 $956,1621111 Yuba AveNg Yanpeng Tre; Yu Katherine TreResidential +2%418-051-007-7 +$18,748 $924,3465636 Casino AveFitzmedrud EricResidential +2%418-030-008-1 +$18,124 $885,9482700 El Portal DrAlizadeh Mehrdad And Zohreh TreCommercial +2%416-102-013-8 +$17,370 $880,6821231 Yuba AveUpreti Prithvi And NeetaResidential +2%418-041-005-4 +$17,268 $868,3481465 Yuba AvePrajapati Lasta; Maharjan KishorResidential +2%419-011-023-1 +$17,025 $838,8845632 Casino AveBeck Steven JResidential +2%418-030-009-9 +$16,448 $823,8145450 Shasta AveMoriarty Kent And AnnResidential +2%418-051-003-6 +$16,152 $811,0215480 Shasta AveCole Eugene C And Dorothy J TreResidential +2%418-051-021-8 +$15,902 $801,4825421 Glenn AveBruno John David; Werbel Maria Del PilarResidential +2%418-051-012-7 +$15,715 $796,9661511 Yuba AveTamang Binita LamaResidential +2%419-011-027-2 +$15,626 $785,7655926 Hillcrest RdChao Charlie C And Jenny CResidential +2%420-063-013-7 +$15,406 $765,5475447 Shasta AveBatiste Detra D And Larry LeslyResidential +2%418-041-021-1 +$15,009 $759,4925631 Shasta AveDehlinger Maia MarieResidential +2%418-052-002-7 +$14,892 $759,4925945 Wyman StMitsuda Charles TreResidential +2%420-063-004-6 +$14,892 $734,0065665 Mcbryde AveChilds Austin; Wang ColvinResidential +2%418-052-008-4 +$14,392 $706,1385411 Glenn AveLi Xia TreResidential +2%418-051-013-5 +$13,845 $699,3211026 Amador StMejia Edy; Sandoval Mariela Raquel MResidential +2%418-054-007-4 +$13,711 $698,7001229 Gerald AvePiya Sunayana; Basnet Dev BahadurResidential +2%418-042-006-1 +$13,700 $663,2541220 Amador StVelazquez Verenice Monzerrat; Velazquez TomasResidential +2%418-041-012-0 +$13,004 $661,9545667 Mcbryde AveVillanueva Jonathan And Lee TreResidential +2%418-052-007-6 +$12,978 $655,0881768 Bayo Vista AveSabhlok Navin K; Kumar PraveenResidential +2%420-062-001-3 +$12,844 $638,3175423 Shasta AvePedroza FaustinaResidential +2%418-041-009-6 +$12,515 $4,347,2842876 El Portal DrAu Energy LlcCommercial -1%416-041-018-1 -$41,243 $820,0001249 Marin AveStack Jason Edward; Hirai Caren MikiResidential -12%418-043-006-0 -$116,360 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2024/25 And 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
419-011-001-7 5401 Riverside Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Osullivan Ann Tre; Osullivan Ann Tre 0 0 136,947 0 110,633 26,314 2017 Osullivan Ann Tre; Osullivan Ann Tre 0 0 139,685 0 112,845 26,840 2018 Osullivan Ann Tre; Osullivan Ann Tre 0 0 142,477 0 115,101 27,376 2019 Osullivan Ann Tre; Osullivan Ann Tre 0 0 145,326 0 117,403 27,923 2020 Osullivan Ann Tre; Osullivan Ann Tre 0 0 148,232 0 119,751 28,481 2021 Osullivan Ann Tre; Osullivan Ann Tre 0 0 149,767 0 120,991 28,776 2022 Osullivan Ann Tre; Osullivan Ann Tre 0 0 152,761 0 123,410 29,351 2023 Osullivan Ann Tre; Osullivan Ann Tre 0 0 155,816 0 125,878 29,938 2024 Thapa Kc Anshu; Mahan Kc Mahan 0 0 158,931 0 128,395 30,536 1,100,000F 2025 Kc Anshu Thapa; Kc Mahan 0 0 1,100,000 0 300,000 800,000 Owner
Net Total
Assessed
419-011-012-4 1536 Amador St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Salmi Patricia Ann 0 7,000 42,683 0 27,878 14,805 2017 Salmi Patricia Ann 0 7,000 43,536 0 28,435 15,101 2018 Salmi Patricia Ann 0 7,000 44,406 0 29,003 15,403 2019 Salmi Patricia Ann 0 7,000 45,294 0 29,583 15,711 2020 Salmi Patricia Ann 0 7,000 46,199 0 30,174 16,025 2021 Salmi Patricia Ann 0 7,000 46,677 0 30,486 16,191 2022 Salmi Patricia Ann 0 7,000 47,609 0 31,095 16,514 2023 Salmi Patricia Ann 0 7,000 48,560 0 31,716 16,844 2024 Cabrera Adriana Isabel; Batalla Liliana Moreno 0 7,000 49,530 0 32,350 17,180 500,000F 2025 Cabrera Adriana Isabel; Batalla Liliana Moreno 0 7,000 500,000 0 130,000 370,000 Owner
Net Total
Assessed
418-054-015-7 5500 Glenn Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Kuo Kang Sheng And Susan Kuo Tre 0 0 130,532 0 21,753 108,779 2017 Kuo Kang Sheng And Susan Kuo Tre 0 0 133,142 0 22,188 110,954 2018 Kuo Kang Sheng And Susan Kuo Tre 0 0 135,804 0 22,631 113,173 2019 Kuo Kang Sheng And Susan Kuo Tre 0 0 138,519 0 23,083 115,436 2020 Kuo Kang Sheng And Susan Kuo Tre 0 0 141,288 0 23,544 117,744 2021 Kuo Kang Sheng And Susan Kuo Tre 0 0 142,750 0 23,787 118,963 2022 Kuo Marital Trust 0 0 145,604 0 24,262 121,342
2023 Kuo Kang Sheng Tre 0 0 148,515 0 24,747 123,768
2024 Abdaljwad Ehab 0 0 151,484 0 25,241 126,243
2025 Abdaljwad Ehab 0 0 535,500 0 127,500 408,000 520,000F Owner
Net Total
Assessed
419-011-011-6 1524 Amador St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Turk John L 0 7,000 179,429 0 86,733 92,696
2017 Turk John L 0 7,000 183,016 0 88,467 94,549
2018 Turk John L 0 7,000 186,675 0 90,236 96,439
2019 Turk John L 0 7,000 190,407 0 92,040 98,367
2020 Turk John L 0 7,000 194,214 0 93,880 100,334
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
419-011-011-6 1524 Amador St (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Turk John L 0 7,000 196,225 0 94,852 101,373
2022 Turk John L 0 7,000 200,149 0 96,749 103,400
2023 John Larry Turk Family Trust; Turk 0 7,000 204,151 0 98,683 105,468 2024 Rodriguez-Sahagun Gabriela; Vazquez-Tampa Carlos David 0 7,000 208,233 0 100,656 107,577 570,000F 2025 Rodriguez-Sahagun Gabriela; Vazquez-Tampa Carlos David 0 7,000 570,000 0 130,000 440,000 Owner
Net Total
Assessed
418-044-004-4 1216 Marin Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Murakami Tomoko 0 7,000 266,147 0 97,367 168,780 2017 Murakami Tomoko 0 7,000 271,469 0 99,314 172,155 2018 Murakami Tomoko 0 7,000 276,898 0 101,300 175,598 2019 Murakami Tomoko 0 7,000 282,435 0 103,326 179,109 2020 Murakami Tomoko 0 7,000 288,083 0 105,392 182,691 2021 Murakami Tomoko 0 7,000 291,066 0 106,483 184,583 2022 Murakami Tomoko 0 7,000 296,886 0 108,612 188,274 2023 Murakami Tomoko 0 7,000 302,823 0 110,784 192,039 2024 Kimple Brooke 0 7,000 308,878 0 112,999 195,879 655,000F 2025 Kimple Brooke 0 0 655,000 0 145,000 510,000
Owner
Net Total
Assessed
418-044-011-9 1246 Marin Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Close Sofia D M Tre 0 7,000 251,874 0 105,286 146,588 2017 Close Sofia D M Tre 0 7,000 256,910 0 107,391 149,519 2018 Close Sofia D M Tre 0 7,000 262,047 0 109,538 152,509 2019 Close Sofia D M Tre 0 7,000 267,287 0 111,728 155,559 2020 Close Sofia D M Tre 0 7,000 272,632 0 113,962 158,670 2021 Close Sofia D M Tre 0 7,000 275,455 0 115,142 160,313 2022 Close Sofia D M Tre 0 7,000 280,963 0 117,444 163,519 2023 Close Sofia D M Tre 0 7,000 286,581 0 119,792 166,789 2024 Cisneros Janine Grace; Stern Miles David 0 7,000 292,311 0 122,187 170,124 2025 Cisneros Janine Grace; Stern Miles David 0 0 635,000 0 135,000 500,000 689,000F Owner
Net Total
Assessed
419-012-045-3 1440 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Mckinney Billy Ray And Alice Ann 0 0 245,568 0 144,537 101,031 2017 Mckinney Billy Ray And Alice Ann 0 0 250,478 0 147,427 103,051 2018 Mckinney Billy Ray And Alice Ann 0 0 255,487 0 150,375 105,112 2019 Mckinney Billy Ray And Alice Ann 0 0 260,596 0 153,382 107,214 2020 Mckinney Billy Ray And Alice Ann 0 0 265,807 0 156,449 109,358 2021 Mckinney Billy Ray And Alice Ann 0 0 268,559 0 158,069 110,490 2022 Mckinney Billy Ray And Alice Ann 0 0 273,929 0 161,230 112,699 2023 Mckinney Billy Ray And Alice Ann 0 0 279,406 0 164,454 114,952 2024 American Bridges Investment Llc 0 0 284,994 0 167,743 117,251 512,500F 2025 American Bridges Investment Llc 0 0 512,500 0 272,500 240,000 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
418-042-001-2 1253 Gerald Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Rios Richard A 0 0 44,355 0 26,156 18,199
2017 Rios Richard A 0 0 45,241 0 26,679 18,562
2018 Rios Richard A 0 0 46,145 0 27,212 18,933
2019 Rios Richard A 0 0 47,067 0 27,756 19,311
2020 Rios Richard A 0 0 48,008 0 28,311 19,697
2021 Rios Richard A 0 0 48,505 0 28,604 19,901
2022 Rios Richard A 0 0 49,475 0 29,176 20,299
2023 Chiang Lai Seem; Ng Wai Lam 0 0 50,463 0 29,759 20,704 500,000F 2024 Decant Group 0 0 500,000 0 150,000 350,000 710,000F 2025 Decant Group 0 0 724,200 0 163,200 561,000 735,000F Owner
Net Total
Assessed
420-063-011-1 5902 Hillcrest Rd
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Mccool Roberta Tre 0 7,000 95,352 0 76,901 18,451 2017 Mccool Roberta Tre 0 7,000 97,259 0 78,439 18,820 2018 Mccool Roberta Tre 0 7,000 99,203 0 80,007 19,196 2019 Anderson Marsha R Tre; Walker Dwight D 0 0 101,186 0 81,607 19,579 2020 Anderson Marsha R; Walker Dwight D 0 0 103,209 0 83,239 19,970 2021 Anderson Marsha R; Walker Dwight D 0 0 104,277 0 84,101 20,176 2022 Anderson Marsha R; Walker Dwight D 0 0 106,362 0 85,783 20,579 2023 Anderson Marsha R; Walker Dwight D 0 0 108,488 0 87,498 20,990 2024 Marsha R Anderson Revocable Trust; Anderson 0 0 110,656 0 89,247 21,409 2025 Walker Derrick D; Walker Dwight D Ii 0 0 280,243 0 134,927 145,316 Owner
Net Total
Assessed
418-043-006-0 1249 Marin Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Eisen Alexander And Marina A 0 7,000 398,000 0 138,286 259,714 500,000F 2017 Eisen Alexander And Marina A 0 0 510,000 0 204,000 306,000 2018 Eisen Alexander And Marina A 0 0 520,200 0 208,080 312,120 2019 Eisen Alexander And Marina A 0 0 530,603 0 212,241 318,362 2020 Eisen Alexander And Marina A 0 0 541,214 0 216,485 324,729 2021 Stack Jason Edward; Hirai Caren Miki 0 0 546,820 0 218,727 328,093 900,000F 2022 Stack Jason Edward; Hirai Caren Miki 0 7,000 900,000 0 250,000 650,000 2023 Stack Jason Edward; Hirai Caren Miki 0 7,000 918,000 0 255,000 663,000 2024 Stack Jason Edward; Hirai Caren Miki 0 7,000 936,360 0 260,100 676,260 2025 Stack Jason Edward; Hirai Caren Miki 0 7,000 820,000 0 227,777 592,223 Owner
Net Total
Assessed
416-041-014-0 2834 El Portal Dr
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Moore Kay 0 0 150,000 0 0 150,000
2017 Moore Kay 0 0 153,000 0 0 153,000
2018 Farid Sharifa 0 0 156,060 0 0 156,060 185,000F
2019 Sharif Farid 0 0 185,000 0 0 185,000
2020 Sharif Farid 0 0 188,700 0 0 188,700
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
416-041-014-0 2834 El Portal Dr (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Sharif Farid 0 0 190,654 0 0 190,654
2022 Sharif Farid 0 0 194,467 0 0 194,467
2023 Magana Magdaleno 0 0 198,356 0 0 198,356
2024 Magdalene Magana Trust; Magana 0 0 202,323 0 0 202,323 280,000F 2025 Magana Magdaleno Tre 0 0 285,600 0 0 285,600
Owner
Net Total
Assessed
416-041-018-1 2876 El Portal Dr
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Au Energy Llc 0 0 790,543 0 136,298 654,245
2017 Au Energy Llc 0 0 2,892,697 0 2,225,368 667,329
2018 Au Energy Llc 0 0 2,950,550 0 2,269,875 680,675
2019 Au Energy Llc 0 0 3,009,560 0 2,315,272 694,288
2020 Au Energy Llc 0 0 3,069,750 0 2,361,577 708,173 $-106,199 2021 Au Energy Llc 0 0 3,101,551 0 2,386,042 715,509 $-99,457 2022 Au Energy Llc 0 0 3,163,581 0 2,433,762 729,819
2023 Au Energy Llc 185,881 0 4,265,084 0 3,334,788 744,415 2024 Au Energy Llc 186,110 0 4,388,527 0 3,443,114 759,303 Pending 2025 Au Energy Llc 162,605 0 4,347,284 0 3,410,190 774,489 Owner
Net Total
Assessed
419-012-024-8 1400 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Tsawyer 9 Lp 8,900 0 1,334,383 0 911,270 414,213 2017 Tsawyer 9 Lp 7,700 0 1,359,692 0 929,495 422,497 2018 Tsawyer 9 Lp 7,260 0 1,386,290 0 948,084 430,946 2019 Tsawyer 9 Lp 6,270 0 1,412,879 0 967,045 439,564 2020 Tsawyer 9 Lp 4,700 0 1,439,440 0 986,385 448,355 2021 Tsawyer 9 Lp 3,700 0 1,453,302 0 996,603 452,999 2022 Tsawyer 9 Lp 3,000 0 1,481,593 0 1,016,535 462,058 2023 Tsawyer 9 Lp 6,800 0 1,514,964 0 1,036,865 471,299 2024 Tsawyer 9 Lp 5,700 0 1,544,026 0 1,057,602 480,724 2025 Tsawyer 9 Lp 4,850 0 1,573,942 0 1,078,754 490,338 Owner
Net Total
Assessed
418-052-018-3 1120 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Fema Investments Llc 0 0 840,000 0 561,900 278,100 2017 Fema Investments Llc 0 0 906,781 0 606,525 300,256 935,000F 2018 Fema Investments Llc 0 0 953,700 0 443,700 510,000 2019 Fema Investments Llc 0 0 972,774 0 452,574 520,200 2020 Fema Investments Llc 0 0 992,229 0 461,625 530,604 2021 Fema Investments Llc 0 0 1,002,508 0 466,407 536,101 2022 Fema Investments Llc 0 0 1,022,558 0 475,735 546,823 2023 Fema Investments Llc 0 0 1,043,008 0 485,249 557,759 2024 Fema Investments Llc 0 0 1,063,867 0 494,953 568,914 2025 Fema Investments Llc 0 0 1,085,144 0 504,852 580,292 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
418-054-016-5 5501 Mcbryde Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Kidd Geoffrey And Krista R 0 0 497,471 0 177,668 319,803 2017 Kaleidoscopic Concepts Llc 0 0 327,850 0 174,001 153,849 2018 Kaleidoscopic Concepts Llc 0 0 334,406 0 177,481 156,925 2019 Kaleidoscopic Concepts Llc 0 0 341,093 0 181,030 160,063 2020 Kaleidoscopic Concepts Llc 0 0 347,914 0 184,650 163,264 2021 New Performance Traditions 0 0 351,517 0 186,562 164,955 2022 Kaleidoscopic Concepts Llc 0 0 358,547 0 190,293 168,254 2023 New Performance Traditions 0 0 365,717 0 194,098 171,619 2024 New Performance Traditions 0 0 1,050,804 0 426,564 624,240 2025 New Performance Traditions 0 0 1,071,819 0 435,095 636,724 Owner
Net Total
Assessed
418-051-020-0 5470 Shasta Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Kreiss Donald T Tre 2,847 0 842,847 0 545,200 294,800 2017 Kreiss Donald T Tre 2,455 0 941,679 0 609,529 329,695 2018 Kreiss Donald T Tre 1,827 0 959,834 0 621,719 336,288 2019 Kreiss Donald T Tre 1,470 0 978,636 0 634,153 343,013 2020 Kreiss Donald T Tre 1,689 0 998,398 0 646,836 349,873 2021 Kreiss Donald T Tre 4,406 0 1,011,440 0 653,537 353,497 2022 Kreiss Donald T Tre 6,315 0 1,033,488 0 666,607 360,566 2023 Kreiss Donald T Tre 6,671 0 1,054,387 0 679,939 367,777 2024 Kreiss Donald T Tre 6,107 0 1,074,776 0 693,537 375,132 2025 Kreiss Donald T Tre 5,533 0 1,095,574 0 707,407 382,634 Owner
Net Total
Assessed
418-052-019-1 1130 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Ramirez Nelson A And Daysi Y 0 0 840,000 0 560,100 279,900 2017 Ramirez Nelson A And Daysi Y 0 0 900,775 0 600,519 300,256 2018 Ramirez Nelson A And Daysi Y 0 0 918,790 0 612,529 306,261 2019 Ramirez Nelson A And Daysi Y 0 0 937,165 0 624,779 312,386 2020 Ramirez Nelson A And Daysi Y 0 0 955,907 0 637,274 318,633 2021 Ramirez Family Trust 0 0 965,810 0 643,876 321,934 2022 Ramirez Family Trust 0 0 985,125 0 656,753 328,372 2023 Ramirez Nelson A And Daysi Y Tre 0 0 1,004,827 0 669,888 334,939 2024 Ramirez Nelson A And Daysi Y Tre 0 0 1,024,922 0 683,285 341,637 2025 Ramirez Nelson A And Daysi Y Tre 0 0 1,045,419 0 696,950 348,469 Owner
Net Total
Assessed
418-051-017-6 1140 Amador St
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Jammal Talal B 0 7,000 412,141 0 309,112 103,029 2017 Jammal Talal B 0 7,000 420,383 0 315,294 105,089 2018 Jammal Talal B 0 7,000 428,789 0 321,599 107,190 2019 Tamang Roshan; Tamang Sirjana M 0 7,000 437,363 0 328,030 109,333 230,000F 2020 Tamang Roshan And Sirjana M; Moktan Surya Man 0 7,000 877,200 0 408,000 469,200 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
418-051-017-6 1140 Amador St (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Tamang Roshan And Sirjana M; Tamang Sirjana M 0 7,000 886,286 0 412,226 474,060 2022 Tamang Roshan And Sirjana M; Tamang Sirjana M 0 7,000 904,011 0 420,470 483,541 2023 Tamang Roshan And Sirjana 0 0 922,090 0 428,879 493,211 2024 Tamang Roshan And Sirjana 0 0 940,531 0 437,456 503,075 2025 Tamang Roshan And Sirjana 0 0 959,341 0 446,205 513,136 Owner
Net Total
Assessed
418-051-007-7 1111 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Ng Yanpeng Tre; Yu Katherine Tre 0 0 807,715 0 600,609 207,106 2017 Ng Yanpeng Tre; Yu Katherine Tre 0 0 823,869 0 612,621 211,248 2018 Ng Yanpeng Tre; Yu Katherine Tre 0 0 840,345 0 624,873 215,472 2019 Ng Yanpeng Tre; Yu Katherine Tre 0 0 857,151 0 637,370 219,781 2020 Ng Yanpeng Tre; Yu Katherine Tre 0 0 874,293 0 650,117 224,176 2021 Ng Yanpeng Tre; Yu Katherine Tre 0 0 883,350 0 656,852 226,498 2022 Ng Yanpeng Tre; Yu Katherine Tre 0 0 901,016 0 669,989 231,027 2023 Ng Yanpeng Tre; Yu Katherine Tre 0 0 919,035 0 683,388 235,647 2024 Ng Yanpeng Tre; Yu Katherine Tre 0 0 937,414 0 697,055 240,359 2025 Ng Yanpeng Tre; Yu Katherine Tre 0 0 956,162 0 710,996 245,166 Owner
Net Total
Assessed
418-030-008-1 5636 Casino Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Polymathic Properties Inc 0 0 467,014 0 157,363 309,651 373,000F 2017 Ddh Home Solutions; Valencia Property Pros Llc 0 0 380,154 0 163,200 216,954 400,000F 2018 Fitzmedrud Eric 0 0 400,000 0 100,000 300,000
2019 Meier Michelle; Fitzmedrud Eric 0 0 460,000 0 154,000 306,000 825,000F 2020 Fitzmedrud Eric 0 0 841,500 0 229,500 612,000
2021 Fitzmedrud Eric 0 0 853,956 0 234,033 619,923
2022 Fitzmedrud Eric 0 0 871,034 0 238,713 632,321
2023 Fitzmedrud Eric 0 0 888,454 0 243,487 644,967
2024 Fitzmedrud Eric 0 0 906,222 0 248,356 657,866
2025 Fitzmedrud Eric 0 0 924,346 0 253,323 671,023
Owner
Net Total
Assessed
416-102-013-8 2700 El Portal Dr
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Alizadeh Mehrdad And Zohreh Tre 0 0 748,403 0 394,097 354,306 2017 Alizadeh Mehrdad And Zohreh Tre 0 0 763,370 0 401,978 361,392 2018 Alizadeh Mehrdad And Zohreh Tre 0 0 778,636 0 410,017 368,619 2019 Alizadeh Mehrdad And Zohreh Tre 0 0 794,208 0 418,217 375,991 2020 Alizadeh Mehrdad And Zohreh Tre 0 0 810,091 0 426,581 383,510 2021 Alizadeh Mehrdad And Zohreh Tre 0 0 818,483 0 431,000 387,483 2022 Alizadeh Mehrdad And Zohreh Tre 0 0 834,852 0 439,620 395,232 2023 Alizadeh Mehrdad And Zohreh Tre 0 0 851,548 0 448,412 403,136 2024 Alizadeh Mehrdad And Zohreh Tre 0 0 868,578 0 457,380 411,198 2025 Alizadeh Mehrdad And Zohreh Tre 0 0 885,948 0 466,527 419,421 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
418-041-005-4 1231 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Power Hugh E Tre 0 7,000 97,328 0 72,254 25,074
2017 Upreti Neeta And Bibhor 0 7,000 99,274 0 73,699 25,575 2018 Upreti Neeta; Upreti Bibhor 0 0 101,258 0 75,172 26,086 2019 Upreti Prithvi; Upreti Neeta 0 0 701,250 0 191,250 510,000 2020 Upreti Prithvi And Neeta 0 0 805,275 0 285,075 520,200 2021 Upreti Prithvi And Neeta 0 0 813,617 0 288,028 525,589 2022 Upreti Prithvi And Neeta 0 0 829,888 0 293,788 536,100 2023 Upreti Prithvi And Neeta 0 0 846,485 0 299,663 546,822 2024 Upreti Prithvi And Neeta 0 0 863,414 0 305,656 557,758 2025 Upreti Prithvi And Neeta 0 0 880,682 0 311,769 568,913 Owner
Net Total
Assessed
419-011-023-1 1465 Yuba Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Miranda Fulvio F And Corina H 0 0 40,896 0 23,865 17,031 2017 Miranda Fulvio Felipe; Miranda Corina Hermilda 0 0 296,310 0 66,810 229,500 2018 Prajapati Lasta; Maharjan Kishor 0 0 372,236 0 138,146 234,090 2019 Prajapati Lasta; Maharjan Kishor 0 0 475,279 0 236,508 238,771 751,000F 2020 Prajapati Lasta; Maharjan Kishor 0 7,000 766,020 0 378,420 387,600 2021 Prajapati Lasta; Maharjan Kishor 0 7,000 773,955 0 382,340 391,615 2022 Prajapati Lasta; Maharjan Kishor 0 7,000 789,433 0 389,986 399,447 2023 Prajapati Lasta; Maharjan Kishor 0 7,000 817,220 0 409,785 407,435 2024 Prajapati Lasta; Maharjan Kishor 0 7,000 851,323 0 435,740 415,583 2025 Prajapati Lasta; Maharjan Kishor 0 7,000 868,348 0 444,454 423,894 Owner
Net Total
Assessed
418-030-009-9 5632 Casino Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Berglund Barbara; Sokolov Mark 0 0 415,000 0 194,500 220,500 2017 Berglund Barbara; Sokolov Mark 0 0 423,300 0 198,390 224,910 2018 Berglund Barbara; Sokolov Mark 0 0 431,765 0 202,357 229,408 2019 Berglund Barbara; Sokolov Mark 0 0 440,400 0 206,404 233,996 2020 Beck Steven J 0 0 449,207 0 210,532 238,675 775,000F 2021 Beck Steven J 0 0 775,000 0 275,000 500,000
2022 Beck Steven J 0 0 790,500 0 280,500 510,000
2023 Beck Steven J 0 0 806,310 0 286,110 520,200
2024 Beck Steven J 0 0 822,436 0 291,832 530,604
2025 Beck Steven J 0 0 838,884 0 297,668 541,216
Owner
Net Total
Assessed
418-051-003-6 5450 Shasta Ave
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2016 Moriarty Kent And Ann 0 0 695,915 0 321,431 374,484 2017 Moriarty Kent And Ann 0 0 709,832 0 327,859 381,973 2018 Moriarty Kent And Ann 0 0 724,028 0 334,416 389,612 2019 Moriarty Kent And Ann 0 0 738,508 0 341,104 397,404 2020 Moriarty Kent And Ann 0 0 753,278 0 347,926 405,352 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 TOP 25 SECURED VALUE CHANGE HISTORY LISTING

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Owner
Net Total
Assessed
418-051-003-6 5450 Shasta Ave (Continued)
Land
Fixtures &
Improvements
Homeowner
ExemptionsExemptions
Personal
Property Appeals Activity
Transfer
AmountYear
2021 Moriarty Kent And Ann 0 0 761,081 0 351,530 409,551 2022 Moriarty Kent And Ann 0 0 776,302 0 358,560 417,742 2023 Moriarty Kent And Ann 0 0 791,827 0 365,731 426,096 2024 Moriarty Kent And Ann 0 0 807,662 0 373,045 434,617 2025 Moriarty Kent And Ann 0 0 823,814 0 380,505 443,309 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Secured Tax Rolls

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2025/26 USE CATEGORY SUMMARY

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND

BASIC PROPERTY VALUE TABLE
Category Parcels RevenueNet Taxable Value
$83,038,902 $67,965.64 Residential (92.4%) (93.1%)208
$6,166,904 $4,567.61 Commercial (6.9%) (6.3%)7
$423,390 $317.71 Vacant (0.5%) (0.4%)5
$116,350 $96.79 Miscellaneous (0.1%) (0.1%)2
$0 $0.00 Institutional (0.0%) (0.0%)2
$0 $0.00 Exempt (0.0%) (0.0%)9
$92,328 $68.60 Unsecured (0.1%) (0.1%)[3]
TOTALS 233 $89,837,874 $73,016.35
Base Year SA TRAs $252,124,343 $208,545.52

93.1%
Residential

6.3%
Commercial

0.7%
Others
Revenue

92.4%
Residential

6.9%
Commercial

0.7%
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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2025/26 GROWTH BY USE CATEGORY

SAN PABLO GENERAL FUND

THE CITY OF SAN PABLO
2024/25 to 2025/26 Value Growth by Use Category
2024/25 Net Taxable Value 2025/26 Net Taxable ValueCategory $ Change % Change

6.1%(92.4%)$78,260,892 $83,038,902 $4,778,010Residential 208208 -0.1%(6.9%)$6,172,474 $6,166,904 -$5,570Commercial 77

25.5%(0.5%)$337,412 $423,390 $85,978Vacant 55

2.0%(0.1%)$114,070 $116,350 $2,280Miscellaneous 22
119.6%(0.1%)$42,045 $92,328 $50,283Unsecured [3][3]

0.0%(0.0%)$0 $0 $0Exempt 99

0.0%(0.0%)$0 $0 $0Institutional 22
TOTALS $89,837,874$84,926,893 $4,910,981 5.8%(100.0%) 233 233 Numbers in blue are parcel/assessment counts
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
Residential Commercial Vacant Miscellaneous Unsecured Exempt Institutional Use Category
Net Value
Assessed Value by Major Use Category
2024/25
2025/26
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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Top Property Owners Based On Net Values

SAN PABLO GENERAL FUND

THE CITY OF SAN PABLO
2025/26 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 $4,347,284 $4,347,284
Commercial

4.84% 4.84%
(Pending Appeals On Parcels)

AU ENERGY LLC
2) 1 $1,573,942 $1,573,942
Residential

1.75% 1.75%TSAWYER 9 LP
3) 3 $1,241,128 $1,241,128
Residential

1.38% 1.38%ELLOITT VENTURES INC
4) 1 $1,100,000 $1,100,000
Residential

1.23% 1.22%KC ANSHU THAPA
5) 1 $1,095,574 $1,095,574
Residential

1.22% 1.22%DONALD T KREISS TRUST
6) 1 $1,085,144 $1,085,144
Residential

1.21% 1.21%FEMA INVESTMENTS LLC
7) 1 $1,071,819 $1,071,819
Residential

1.19% 1.19%NEW PERFORMANCE TRADITIONS
8) 1 $1,045,419 $1,045,419
Residential

1.16% 1.16%NELSON A AND DAYSI Y RAMIREZ TRUST
9) 1 $959,341 $959,341
Residential

1.07% 1.07%ROSHAN AND SIRJANA TAMANG
10) 1 $956,162 $956,162
Residential

1.07% 1.06%YANPENG NG TRUST

0.00% 16.13% $14,475,813$0$14,475,813 0 12Top Ten Total 16.11% $92,328$89,745,546Agency Total $89,837,874
Top Owners last edited on 9/30/25 by maheav using sales through 08/31/2025 (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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls and the SBE Non Unitary Tax Roll

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Top Property Taxpayers Based On Net Taxable Values

SAN PABLO GENERAL FUND

THE CITY OF SAN PABLO
2025/26 TOP 25 PROPERTY TAXPAYERS - SECURED
Owner (Number of Parcels) Assessed Value
1) AU ENERGY LLC (1) $4,347,284
2) TSAWYER 9 LP (1) $1,573,942
3) ELLOITT VENTURES INC (3) $1,241,128
4) KC ANSHU THAPA (1) $1,100,000
5) DONALD T KREISS TRUST (1) $1,095,574
6) FEMA INVESTMENTS LLC (1) $1,085,144
7) NEW PERFORMANCE TRADITIONS (1) $1,071,819
8) NELSON A AND DAYSI Y RAMIREZ TRUST (1) $1,045,419
9) ROSHAN AND SIRJANA TAMANG (1) $959,341
10) YANPENG NG TRUST (1) $956,162
11) ERIC FITZMEDRUD (1) $924,346
12) MEHRDAD AND ZOHREH ALIZADEH TRUST (1) $885,948
13) PRITHVI AND NEETA UPRETI (1) $880,682
14) LASTA PRAJAPATI (1) $868,348
15) STEVEN J BECK (1) $838,884
16) KENT AND ANN MORIARTY (1) $823,814
17) JASON EDWARD STACK (1) $820,000
18) EUGENE C AND DOROTHY J COLE TRUST (1) $811,021
19) JOHN DAVID BRUNO (1) $801,482
20) BINITA LAMA TAMANG (1) $796,966
21) CHARLIE C AND JENNY C CHAO (1) $785,765
22) DETRA D AND LARRY LESLY BATISTE (1) $765,547
23) MAIA MARIE DEHLINGER (1) $759,492
24) CHARLES MITSUDA TRUST (1) $759,492
25) REBECCA OPSATA (1) $735,000
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.

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Top Property Taxpayers Based On Net Taxable Values

SAN PABLO GENERAL FUND

THE CITY OF SAN PABLO
2025/26 TOP 25 PROPERTY TAXPAYERS - UNSECURED
Owner (Number of Parcels) Assessed Value
1) CALIFORNIA DINING SERVICES (1) $54,300
2) OIL CHANGERS INC (1) $36,751
3) WILLIAM ROMAINE (1) $1,277
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.

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PENDING APPEALS IMPACT PROJECTIONS

THE CITY OF SAN PABLO

SAN PABLO GENERAL FUND
Potential AV Loss Based On Prior Success Rates On Current Average Appeals San Pablo General Fund Appeals History:

Pending
Appeals
Resolved
Appeals
Total
Appeals
Successful
Appeals
Lien
Year
Successful
Orig Value
Successful Appeal
Value Loss
Success
Rate Loss Rate
2020/21 0 100.00%1 1 1 $1,111,230 $106,199 9.56%
2021/22 0 100.00%1 1 1 $1,104,814 $99,457 9.00%
2022/23 0 0.00%[0]* [0]* [0]* [$0]* [$0]* 0.00%
2023/24 0 0.00%[0]* [0]* [0]* [$0]* [$0]* 0.00%
2024/25 1 0.00%[1]* [0]* [0]* [$0]* [$0]* 0.00%
2025/26 0 0.00%[0]* [0]* [0]* [$0]* [$0]* 0.00%
$2,216,044 2 $205,656Totals: 1 2 2 100.00% 9.28%
*Years with less than 10% resolved appeals or no successful appeals are not included in history totals.

San Pablo General Fund 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
2020/21 0 $1,111,230 $0100.00% 9.56% $00.081276
2021/22 0 $1,104,814 $0100.00% 9.00% $00.081276
2022/23 0 $0 $0100.00%* 9.28%* $00.081276
2023/24 0 $0 $0100.00%* 9.28%* $00.081276
2024/25 1 $4,388,527 $407,269100.00%* 9.28%* $3310.081276 2025/26 0 $0 $0100.00%* 9.28%* $00.081276
$2,201,524**Totals: 1 $331$407,269
*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 3 appeals in the years 2020/21 to 2025/26 with a total value of $6,604,571 Average Rate and Projected Revenue Loss reflect Prop 13 1% revenue only for primary general fund agency(s) associated with San Pablo 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 10/20/2025 By MW Data Source: Contra Costa County Assessor Combined Tax Rolls & Most Recent Appeals Roll

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Owners' Opinion Value of Pending Appeals for the Top 25 Property Owners - Through 07/31/2025

SAN PABLO GENERAL FUND

THE CITY OF SAN PABLO
2025/26 TOP OWNER PENDING APPEALS
1) AU ENERGY LLC
2025/26 AVParcel/Bill Number 2024/25 2025/262023/242022/232021/22 Owners Opinion Value
4,347,284 2,559,303416-041-018-1
2,559,3031 Appeals On 1 Parcel(s) 4,347,284
u = Unsecured, x = Cross-Reference
Top Owners last edited on 09/30/2025 by maheav using sales through 08/31/2025 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls, the SBE Non Unitary Tax Roll, & Most Recent Appeals Roll Page 46
Secured
Nonunitary
Unsecured
2021/22 TO 2025/26 ASSESSED VALUES

THE CITY OF SAN PABLO

SUCCESSOR AGENCY
- 2021/22 - 2022/23 - 2023/24 - 2024/25 - 2025/26
$800,000,000 $1,600,000,000 Agency County
Percent Change
$400,000,000 $1,200,000,000$0
Land

$1,033,608,720 I
$1,116,596,253 8.7% 8.0% I
$1,187,317,412 7.1% 6.3% I
$1,237,337,352 4.8% 4.2% I
$1,305,938,552 4.7% 5.5% I
Improvements

$1,312,202,347 I
$1,392,030,127 7.1% 6.1% I
$1,445,375,534 5.5% 3.8% I
$1,491,739,394 4.1% 3.2% I
$1,583,037,469 3.9% 6.1% I
Personal Property

$25,959,518 I
$29,141,768 1.3% 12.3% I
$33,864,695 8.9% 16.2% I
$34,819,083 1.5% 2.8% I
$36,590,058 -1.0% 5.1% I
Exemptions

$108,409,244 I
$98,260,632 6.0%-9.4% I
$123,570,663 5.4% 25.8% I
$129,516,652 12.0% 4.8% I
$109,574,527 3.5%-15.4% I
CountyAgency$3,200,000,000$1,600,000,000 $2,400,000,000$800,000,000 Gross Assessed

$2,371,770,585 I
$2,537,768,148 7.7% 7.0% I
$2,666,557,641 6.3% 5.1% I
$2,763,895,829 4.4% 3.7% I
$2,925,566,079 4.2% 5.8% I
Net Taxable Value

$2,123,129,149 I
$2,299,738,838 7.8% 8.3% I
$2,400,423,013 6.3% 4.4% I
$2,489,763,443 4.2% 3.7% I
$2,634,491,992 4.2% 5.8% 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2021/22 To 2025/26 Combined Tax Rolls

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2025/26 ROLL SUMMARY

THE CITY OF SAN PABLO

SUCCESSOR AGENCY
Taxable Property Values
Secured Nonunitary Utilities Unsecured
1,260,005,080
1,420,071,886
3,389,230
0 Aircraft
Fixtures
Personal Property
Improvements
Land
TRAs
Parcels
Values
$2,683,466,196Total Value
0 $60,600,323
0 $0
0 0
0 33,200,828
27,049,176
350,319
15 754
0 0
0 0
0 6,667
22 Total Net Value $2,575,595,957
Total Exemptions* $107,870,239
Homeowners* 15,727,359
Aircraft
Fixtures 0
Personal Property 272,370
Real Estate 107,597,869
Exemptions
0 $1,704,288
$58,896,035
0 0
$0
0 $0
0 0
0 1,006,044
698,244
0 0
Combined Values Total
Total Values $2,744,066,519
Net Total Values
Total Exemptions
$2,634,491,992
$109,574,527
Net Aircraft Values $0
* 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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2025/26 TOP 40 NET TAXABLE SECURED VALUE CHANGES

THE CITY OF SAN PABLO

SUCCESSOR AGENCY
Current Net
Taxable Value
Net Taxable
Value ChangeUse Category Owner Situs Value Change from Prior YearParcel $32,000,0002832 Giant RdGiant Development Ii LpResidential +9,999%412-060-005-3 +$32,000,000 $14,748,5313516 San Pablo Dam RdSanders Billy C And La Verne TreIndustrial +290%420-130-008-6 +$10,966,637 $6,855,00013831 San Pablo AveSan Pablo Church Lane LpVacant +9,999%411-330-042-2 +$6,855,000 $2,930,000Rumrill BlvdPlant Bennie Lee Sr Tre; Pland Linda TreCommercial +584%410-011-005-7 +$2,501,603 $1,900,0001507 Humboldt AveWoodhouse Management Llc; Ko Daniel J And Mary FResidential +322%417-042-006-3 +$1,449,532 $1,655,0002006 23Rd StOrp 23Rd LlcResidential +589%411-190-037-1 +$1,414,686 $9,182,2082525 San Pablo Dam RdLotus Hotels IncCommercial +18%417-080-015-7 +$1,402,138 $31,836,239San Pablo Dam RdGri Princeton LlcCommercial +4%420-120-015-3 +$1,236,239 $31,488,27413220 San Pablo AveSave Mart Portfolio Owner NlpCommercial +2%417-211-012-6 +$617,416 $645,0001987 19Th StGaleano Eleazar; Sandoval Sonia AResidential +1,341%411-210-007-0 +$600,232 $650,0001815 Miner AveAliac Marie Mable QResidential +829%413-063-010-8 +$580,023 $630,0002630 Ohare AveRomo Francisco Javier; Hernandez MarcelaResidential +902%412-342-037-6 +$567,136 $570,0001300 John AveTrevino Dominique; Ruiz-Toledo DavidResidential +860%413-055-006-6 +$510,622 $729,3002642 Ridge Rd1080 Investments LlcResidential +220%417-100-103-7 +$501,499 $580,0002361 Merritt AveFlores Jose R Hernandez; Hernandez Maria JiguanResidential +612%412-322-014-9 +$498,533 $24,562,2082622 Moraga RdMoraga Rd Storage LlcIndustrial +2%416-140-052-0 +$481,611 $530,0002001 Powell StOrp 23Rd LlcResidential +793%411-190-035-5 +$470,667 $566,1002113 Wilcox AveRodriguez Victoria FResidential +490%410-101-029-8 +$470,146 $520,0001993 Powell StOrp 23Rd LlcResidential +839%411-190-036-3 +$464,596 $530,0001911 California AveValdes Octavious And CinthiaResidential +623%410-162-013-8 +$456,660 $505,0002990 20Th StStewart Trina K TreResidential +908%413-071-004-1 +$454,885 $494,7002559 17Th StHolder Patricia Tre Estate OfResidential +942%412-332-053-5 +$447,239 $620,0002048 21St StRamirez Daniela P Franco; Padilla Hugo FrancoResidential +250%411-202-043-5 +$442,686 $626,5001405 Pine AveDiaz Walfer Gustavo CarlosResidential +233%410-230-007-8 +$438,493 $693,6001302 Pine AveOrozco Hector RiosResidential +170%410-220-029-4 +$436,571 $474,3002351 20Th StGt Growth Fund LlcResidential +1,060%412-260-018-4 +$433,414 $515,00045 Villa DrLiang Zhijun And YushanResidential +520%417-161-025-8 +$431,916 $596,6662926 13Th StMccullough Marisela; Sandhu SunnyVacant +255%413-190-019-5 +$428,366 $643,9131865 Rumrill BlvdLao Family Community Development IncCommercial +198%411-030-008-6 +$427,754 $731,90014375 San Pablo AveNewbury Real Estate IncCommercial +141%412-240-033-8 +$427,604 $692,5801714 Miner AveMaldonado Omar Isidro; Guerrero-Arreola Elia SResidential +160%413-061-013-4 +$426,688 $586,5001920 16Th StTule River Earned EquityResidential +257%411-241-011-5 +$422,343 $688,5001515 Brookside DrRodriguez Victoria FResidential +156%411-260-018-6 +$419,710 $780,0002651 Vale RdOrtega Luis Alejandro; Chavez Maria De Lourdes MaciasResidential +113%417-100-090-6 +$413,826 $617,1001531 17Th StMoreno Eric Ponce; Ponce Maria FernandaResidential +203%410-254-023-6 +$413,617 $445,0002012 23Rd StOrp 23Rd LlcResidential +1,137%411-190-038-9 +$409,026 $571,20016 Juarez CtEstrada Maximo Vazquez; Vazquez SilviaResidential +250%413-042-017-9 +$408,222 $20,566,20913968 San Pablo AveThe Marlborough One Family Lp; The 50Th One Family LpMiscellaneous +2%411-350-039-3 +$403,258 $325,7111724 Brentz LnGood Harvey E Tre Estate OfResidential -68%419-040-015-2 -$678,275 $02555 El Portal DrContra Costa County OfMiscellaneous -100%416-140-047-0 -$2,187,288 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2024/25 And 2025/26 Secured Tax Rolls

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2025/26 USE CATEGORY SUMMARY

THE CITY OF SAN PABLO

SUCCESSOR AGENCY

BASIC PROPERTY VALUE TABLE
Category Parcels RevenueNet Taxable Value
$2,017,039,217 $18,100,745.32 Residential (76.6%) (76.0%)6,027 $378,330,427 $3,554,090.66 Commercial (14.4%) (14.9%)253 $93,105,930 $834,188.13 Industrial (3.5%) (3.5%)17
$24,318,285 $229,866.61 Vacant (0.9%) (1.0%)178
$57,624,037 $549,150.62 Miscellaneous (2.2%) (2.3%)144
$15,640 $145.70 Recreational (0.0%) (0.0%)2
$4,924,416 $46,558.46 Institutional (0.2%) (0.2%)43
$0 $0.00 Exempt (0.0%) (0.0%)134
$58,896,035 $507,031.35 Unsecured (2.2%) (2.1%)[754]
$238,005 $1,899.65 Unknown (0.0%) (0.0%)3
TOTALS 6,801 $2,634,491,992 $23,823,676.49

76.0%
Residential

14.9%
Commercial

3.5%
Industrial

2.3%
Miscellaneous

3.3%
Others
Revenue

76.6%
Residential

14.4%
Commercial

3.5%
Industrial

2.2%
Unsecured

3.3%
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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2025/26 GROWTH BY USE CATEGORY

SUCCESSOR AGENCY

THE CITY OF SAN PABLO
2024/25 to 2025/26 Value Growth by Use Category
2024/25 Net Taxable Value 2025/26 Net Taxable ValueCategory $ Change % Change

5.7%(76.6%)$1,908,014,372 $2,017,039,217 $109,024,845Residential 6,0276,034

3.9%(14.4%)$364,127,411 $378,330,427 $14,203,016Commercial 253251

15.5%(3.5%)$80,602,886 $93,105,930 $12,503,044Industrial 1717

2.1%(2.2%)$57,663,188 $58,896,035 $1,232,847Unsecured [754][737]

4.0%(2.2%)$55,408,927 $57,624,037 $2,215,110Miscellaneous 144136

65.5%(0.9%)$14,693,866 $24,318,285 $9,624,419Vacant 178181 -20.4%(0.2%)$6,187,459 $4,924,416 -$1,263,043Institutional 4345 > 999.9%(0.0%)$0 $238,005 $238,005Unknown 30

2.0%(0.0%)$15,334 $15,640 $306Recreational 22

0.0%(0.0%)$0 $0 $0Exempt 134133
-100.0%(0.0%)$3,050,000 $0 -$3,050,000Govt. Owned 02
TOTALS $2,634,491,992$2,489,763,443 $144,728,549 5.8%(100.0%) 6,801 6,801 Numbers in blue are parcel/assessment counts
$0
$400,000,000
$800,000,000
$1,200,000,000
$1,600,000,000
$2,000,000,000
$2,400,000,000
Residential Commercial Industrial Unsecured Miscellaneous Vacant Institutional Use Category
Net Value
Assessed Value by Major Use Category
2024/25
2025/26
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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls

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BASE YEAR VALUE SUMMARY

THE CITY OF SAN PABLO

SUCCESSOR AGENCY
Secured Nonunitary Utilities Unsecured
Values
000Aircraft
0 00Fixtures
0 0 0Personal Property
0 0 0Improvements
0 0 0Land
Uncategorized^ 239,800,416 4,123,947 8,199,980
Total Value $239,800,416 $8,199,980$4,123,947
Exemptions
0 0 0Real Estate
0 0 0Personal Property
0 00Fixtures
000Aircraft
0 00Homeowners*
Total Net Value $239,800,416
Total Exemptions*
$8,199,980$4,123,947
$0$0 $0
Total Exemptions $0
Combined Values Total
Total Values $252,124,343
$252,124,343Net 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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Redevelopment Base Year Valuation Files

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West Contra Costa Unified 28.7%
Contra Costa Fire 20.1%
County General 12.7%
San Pablo General Fund 9.8%
K-12 Schools ERAF 7.8%
Alameda Contra Costa Transit 1 4.8%
Contra Costa Community College 4.0%
East Bay Regional Park 2.6%
West County Wastewater 1.7%
WCC HLTHCARE DIST 1.3%
Others 6.4%
Total: 100.0%

SUCCESSOR AGENCY

THE CITY OF SAN PABLO
2025/26 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
West Contra Costa Unified 28.741311%770100
Contra Costa Fire 20.089314%202000
County General 12.664270%100300
San Pablo General Fund 9.792954%420400
K-12 Schools ERAF 7.808298%699900
Alameda Contra Costa Transit 1 4.825270%400700
Contra Costa Community College 4.012643%790100
East Bay Regional Park 2.618385%402600
West County Wastewater 1.733728%341600
WCC HLTHCARE DIST 1.333404%213500
East Bay Municipal Utility District 1.307602%400100
County Library 1.300911%120600
Community College ERAF 1.162628%799900
County Superintendent of Schools 1.150780%690100
Bart 0.550730%400900
Flood Control Z-7 0.362437%252700
Bay Area Air Management 0.160541%401000
Contra Costa Flood Control 0.152708%250500
Contra Costa Mosquito Abatement 0.135964%330100
Flood Control D-127 0.065005%256300
County Water Agency 0.031118%282500
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 10/20/2025 By MW Data Source: 2025/26 Combined Tax Rolls

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Top Property Owners Based On Net Values

SUCCESSOR AGENCY

THE CITY OF SAN PABLO
2025/26 TOP TEN PROPERTY TAXPAYERS
Owner Secured Unsecured Combined Primary Use
Parcels Value ValueParcels Value
% of
Net AV
% of
Net AV
% of
Net AV
1) 2 $40,845,899 $40,845,899
Commercial

1.59% 1.55%SAVE MART PORTFOLIO OWNER NLP
2) 2 $34,277,017 $34,277,017
Commercial

1.33% 1.30%
(Pending Appeals On Parcels)

GRI PRINCETON LLC
3) 6 $34,050,441 $34,050,441
Miscellaneous

1.32% 1.29%LYTTON RANCHERIA OF CALIFORNIA
4) 1 $32,000,000 $32,000,000
Residential

1.24% 1.21%GIANT DEVELOPMENT II LP
5) 1 $24,562,208 $24,562,208
Industrial

0.95% 0.93%
(Pending Appeals On Parcels)

MORAGA RD STORAGE LLC
6) 2 $21,378,033 $21,378,033
Miscellaneous

0.83% 0.81%THE MARLBOROUGH ONE FAMILY LP
7) 5 $19,719,000 $19,719,000
Commercial

0.77% 0.75%
(Pending Appeals On Parcels)

CC SAN PABLO LP
8) 9 $18,690,808 $18,690,808
Commercial

0.73% 0.71%
(Pending Appeals On Parcels)

SAN PABLO RETAIL PARTNERS II
9) 4 $15,059,493 $15,059,493
Industrial

0.58% 0.57%MENLO LAND AND CAPITAL XII LLC
10) 1 $14,748,531 $14,748,531
Industrial

0.57% 0.56%BILLY C AND LA VERNE SANDERS TRUST

0.00% 9.91% $255,331,430$0$255,331,430 0 33Top Ten Total 9.69% $58,896,035$2,575,595,957Agency Total $2,634,491,992

10.95% 0.00% 10.72%$2,331,671,594 $50,696,055 $2,382,367,649Incremental Net AV Total Top Owners last edited on 9/30/25 by maheav using sales through 08/31/2025 (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 10/20/2025 By MW Data Source: Contra Costa County Assessor 2025/26 Combined Tax Rolls and the SBE Non Unitary Tax Roll

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APPEALS HISTORY

THE CITY OF SAN PABLO

SUCCESSOR AGENCY
Appeals History Listing - 2021 Through 07/31/2025 - In Appeal Number Order 2021 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2021 Totals Appeals Allowed Value Decline: 78.1%2 $682,576 $149,816 $-532,760 Appeals Denied 9 $16,499,176
Appeals Pending2 $6,072,470
$23,254,222 $-532,760$149,816 13 Appeals
2022 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2022 Totals Appeals Allowed Value Decline: 48.2%3 $1,934,612 $1,002,810 $-931,802 Appeals Denied 2 $3,863,258
Appeals Pending6 $7,237,466
$13,035,336 $-931,802$1,002,810 11 Appeals
2023 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2023 Totals Appeals Allowed Value Decline: 19.0%6 $41,110,993 $33,309,313 $-7,801,680 Appeals Pending9 $37,416,403
$78,527,396 $-7,801,680$33,309,313 15 Appeals
2024 Parcel Appeals
Board Value ChangeRoll TotalAppeal Count
2024 Totals Appeals Allowed Value Decline: 64.3%1 $233,012 $83,091 $-149,921 Appeals Pending16 $111,973,502
$112,206,514 $-149,921$83,091 17 Appeals
Appeals Pending
Appeals Denied
Appeals AllowedSAN PABLO, Successor Agency
Listed Totals Value Decline:12
11 33

21.4%$-9,416,163$34,545,030$43,961,193
$20,362,434
$162,699,841
$-9,416,163$227,023,468 $34,545,030Appeals 56
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 10/20/2025 By MW Data Source: Contra Costa County Assessor Through 07/31/2025 - In Appeal Number Order Combined Tax Rolls

Page 55 ends

THE CITY OF SAN PABLO

AVAILABLE DOCUMENTS BY PARTY
Listing of redevelopment documents available through the archive in our Property Tax App: proptax.hdlcc.info Doc DateDocument Title
Bay View Redevelopment Project
Alvardo Project--Amendments to Bayview 5/9/95
Description of Area No. 1 Addition to the Alvarado Project 5/9/95 City of San Pablo
1997 Assessed Values for Legacy Project 8/1/96
Agreement--San Pablo RDA and Contra Costa County 9/8/87 Alvarado Redevelopment Project Area--Merger of El Portal, Bayview, South entrance and Oak Park 9/21/87 Alvarado Redevelopment Project Proposal for Amendment 5/9/95 Amended El Portal Community Redevelopment Project Area 9/21/87 Amended Plan for the Sheffield Redevelopment Project 10/21/81 Amended South Entrance Community Redevelopment Project 9/21/87 Amended South Entrance Community Redevelopment Project 8/1/71 Bayview Community Redevelopment Project Plan 4/1/75
Central Redevelopment Project 6/1/72
Contra Costa County Flood control Impact Letter 3/12/96 Description of the Legacy Redevelopment Project Area Boundary 12/13/95 El Portal Community Redevelopment Project Plan 6/1/71
El Portal Community Redevelopment Project--Amended 8/1/71 El Portal Community Redevelopment Project--Fourth Amendment 6/27/79 El Portal Community Redevelopment Project--Third Proposed Amendment 4/2/72 Final Official Statement--Joint Powers Association--TARBs Series 2001 3/22/01 Final Official Statement--Subordinate TABs 1993--Merged Project Area 12/1/93 Final Official Statement--Subordinate TABs Series 1999 A Bank Qualified--Tenth Township Project 6/10/99 Final Official Statement--Subordinate TABs Series 2006--Tenth Township Project 10/5/06 Final Official Statement--TARB Series 2004 3/3/04
Notice of Joint Public Hearing Regarding Adoption of the Legacy Redevelopment Project 12/12/96 Notice of Public Hearing on the Proposed Amendment to the Tenth Township Project 6/30/06 Notice Regarding Real Property in the Legacy Project Area 12/14/07 Ordinance No. 651--Adopting the Plan 11/19/73
Ordinance No. 651--Approving and Adopting Plan 11/19/73 Ordinance No. 80-017 Adopting Amended Plan 12/1/80
Ordinance No. 97-001 Adopting the Plan for the Tenth Township Project 3/3/97 Ordinance No. 97-002 Adopting the Plan 3/3/97
Outline of Procedures to Change Equalized Assessment Roll 3/26/96 Redevelopment Plan for the Legacy Redevelopment Project 10/1/96 Redevelopment Plan for the Oak Park Redevelopment Project 12/16/91 Redevelopment Plan for the Sheffield Redevelopment Project 11/17/76 Redevelopment Plan for the Tenth Township Redevelopment Plan 10/1/96 Resolution No. R90-36 10/1/90
Resolution No. R90-36 Authorizing the Transmittal of Proposed Amendments 1/17/97 Resolution No. R96-023--Approving the Preliminary Report 8/1/96 Prepared On 10/20/2025 By MW

Page 56 ends

Doc DateDocument Title
City of San Pablo
Revised Report to the City Council Regarding the Legacy Project 2/7/97 Revised Section C in Legacy Report to the City Council 1/29/97 San Pablo RDA--1996 Redevelopment Plan Amendment Tenth Township Plan and Legacy Plan 10/17/96 South Entrance Community Redevelopment Project Plan 6/1/70 South Entrance Project Revision/Addendum 8/1/86
Summary of Reasons for the Legacy Redevelopment Project in the City of San Pablo 1/17/97 Third Amendment--Bayview Redevelopment Plan 8/1/87
Legacy Redevelopment Project
El Portal Community Redevelopment Plan 12/14/07
Oak Park Redevelopment Project
Amended Redevelopment Plan for the Oak Park Redevelopment Project 12/16/71 Oak Park Redevelopment Project Plan 9/19/73
Prepared On 10/20/2025 By MW

Page 57 ends

MEDIAN SFR SALES PRICE INCREASE
Percent change in median price June 2024 - June 2025
Counties with gray background reported too few sales in the specified period to calculate a meaningful median price change 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 10/20/2025 By MW
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
2024-25 3.181% 647.68% 240.38% 2.000% $6,477$2,404
2025-26 2.514% 663.96% 245.19% 2.000% $6,640$2,452
$180,572$83,501Totals
*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 10/20/2025 By MW
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 10/20/2025 By MW
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 10/20/2025 By MW
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 10/20/2025 By MW

San Pablo City CouncilJune 15, 2026

San Pablo City Council
June 15, 2026