COUNTY OF SACRAMENTO
GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE
FISCAL YEARS 1999-00 THROUGH 2008-09
(modified accrual basis)
(amounts expressed in thousands)
Fiscal Year Property Tax Sales/Use Tax Transient T ax Total
1999-00 196,689 $ 82,992 6,977 286,658
2004-05 356,956 52,717 6,087 415,760
2005-06 415,320 79,862 6,623 501,805
2006-07 447,032 80,267 6,823 534,122
2007-08 474,947 82,472 6,964 564,383
2008-09 475,629 69,225 5,311 550,165
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COUNTY OF SACRAMENTO
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
Fiscal Total Taxable Total Direct
Year Secured Unsecured Unitary Exemptions – Welfare-Other Assessed Value Tax Rate
(1) (2) (3) (4) (5)
1999-00 57,328,048 3,629,760 1,759,319 -2,075,975 60,641,152 1.000%
2000-01 61,967,062 3,850,668 1,681,486 -2,268,825 65,230,391 1.000%
(2) Secured property is generally personal property which includes boats, aircrafts, fixtures, equipments, leasehold improvements, and possessory interests
(4) Exemptions as provided by the State Constitution provides property tax relieves to Welfare, Church, and Non-Profit Organizations
(5) Proposition 13 limits the General Direct Property tax rate to 1% of the net assessed values
Source: Equalized Rolls Valuation reports
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COUNTY OF SACRAMENTO
AVERAGE PROPERTY TAX RATES – ALL
DIRECT AND OVERLAPPING GOVERNMENTS
FISCAL YEARS 1999-00 THROUGH 2008-09
(rate per $100 of assessed value)
Fiscal Basic T ax Rat e Overlapping General Obligation Bonds Rates Total County
Year Countywide Cities Special District Schools Average T ax Rate
(A) (B) (C) (D)
1999-00 1.000 0.0168 0.0159 0.0504 1.0831
2000-01 1.000 0.0120 0.0148 0.0563 1.0831
2001-02 1.000 0.0101 0.0102 0.0544 1.0746
2002-03 1.000 0.0091 0.0091 0.0550 1.0732
(A)
In June 1978 California voter approved Proposition 13, which restricted property taxes to a County-wide rate of 1% per $100 of assessed value plus
voter approved indebtedness. The distribution of County-wide basic tax rate of 1% is based on the County’s AB 8 Apportionment factors.
(B)
Rate represents a weighted average of five incorporated cities within the County for the fiscal year ending June 30, 2000.
Rate represents a weighted average of six incorporated cities (after inclusion of the City of Elk Grove which incorporated in 2000-2001) within the
County for the fiscal years ending 2000-2001 through 2002-2003. Rate represents a weighted average of seven incorporated cities (after
inclusion of the City of Rancho Cordova which incorporated in 2003-2004) within the County for the fiscal years ending 2003-2004 and thereafter.
Source: County‘s internal financial documents
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COUNTY OF SACRAMENTO
PRINCIPAL PROPERTY TAXPAYERS
JUNE 30, 2009 AND 2000
(amounts expressed in thousands)
JUNE 30, 2009 JUNE 30, 2000
Percentage of Percentage of
Total Total
Tax Tax Tax Tax
Taxpayer (a) Levy (b) Rank Levy Levy (b) Rank Levy
Oates Marvin, Et Al. $ 7,175 1 0.56 %
Hines Interests LP 7,015 2 0.55
Deutsche Bank 3,984 7 0.31
Donahue Schriber Realty Group 3,418 8 0.27
COUNTY OF SACRAMENTO
COUNTY WIDE 1% – SECURED AND UNITARY
PROPERTY TAX LEVIES AND COLLECTIONS
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
(1) (2)
Fiscal T axes Collections Within the Fiscal Year Collections in Total Collections to Date
Year Levied Amount Percent of Levy Subsequent Years Amount
P
ercentage of Levy
1999-00 $ 558,022 548,746 98.34 9,276 558,022 100
(2)
Collection amounts for the fiscal year as of June 30 for the County wide 1% portion of the Secured and Unitary T axes.
*
Restated
Source: County‘s internal financial documents
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COUNTY OF SACRAMENTO
RATIOS OF OUTSTANDING DEBT BY TYPE
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands, except per capita amount)
Governmental Activities Business-Type Activities
Certificates Pension PFC and Certificates General Total Percentage
Fiscal of Teeter Obligation Revenue Capital Other Revenue Subordinate of Obligation Capital Other Primary of Personal Per
Year Participation Notes Bonds Bonds Leases Debt Bonds Revenue Bonds Participation Bonds Leases Debt Government Income Capita
1999-00 $ 294,350 16,643 529,045 1,247 9,394 792,852 38,358 1,681,889 5.25% 1,390
2000-01 372,500 17,409 523,160 4,166 6,448 875,201 36,795 26,524 4,064 1,866,267 5.33% 1,482
2001-02 369,315 17,239 515,125 3,550 3,134 816,955 55,625 40,815 1,821,758 4.89% 1,423
2002-03 410,090 14,974 504,700 13,310 2,435 929,250 54,470 39,330 1,968,559 5.09% 1,503
Note: 1) The County of Sacramento has not had any General Obligation Bonds since 2002
2) See the “Demographic and Economic Statistics” table for population figures.
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COUNTY OF SACRAMENTO
LEGAL DEBT MARGIN INFORMATION
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Total net debt applicable to limit
Legal debt margin 758,006 815,359 883,759 971,446 1,035,388 1,163,625 1,353,766 1,551,581 1,691,763 1,733,593
Total net debt applicable to the limit
as a percentage of the limit 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%
2) T he legal debt margin is t he Count y ‘s available borrowing aut horit y under St at e finance st at ues and is calculat ed by subt racting the debt applicable to the legal debt limit from the legal debt limit.
Source: County‘s internal documents and financial statements
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COUNTY OF SACRAMENTO
PLEDGED-REVENUE COVERAGE
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands)
Airport Revenue Bond Coverage Parking Authority Revenue Bond Coverage
Less: Net Less: Net
Fiscal Gross Operating Available Debt Service Requirements (c) Gross Operating Available
Year Revenue (a) Expenses (b) Revenue Principal Interest Coverage Revenue Expenses (b) Revenue
2004-05 104,769 67,525 37,245 6,425 14,082 1.82 2,452 2,228 224
2005-06 111,467 72,669 38,798 6,705 11,882 2.09 2,630 2,021 609
2006-07 116,610 78,637 37,973 7,660 11,801 1.95 2,864 2,085 779
2007-08 118,940 87,770 31,170 4,705 11,516 1.92 3,041 2,331 710
2007-08 42,778 24,167 18,611 965 3,263 4.40
2008-09 41,836 26,560 15,276 990 9,434 1.47
* Restated as of June 30, 2007 to reflect the acquisition of water rights from the U.S. Bureau of Reclamation which had been omitted.
Note: Solid Waste Enterprise Fund does not have Revenue bonds
(a) Per bond resolution, Revenues include all Airport System revenues exclude certain interest earnings and restricted revenues.
COUNTY OF SACRAMENTO
DEMOGRAPHIC AND ECONOMIC STATISTICS
FISCAL YEARS 1999-00 THROUGH 2008-09
(amounts expressed in thousands except per capita amount)
Per
Capit a
Fiscal Personal Personal School Unemployment
Year Population Income Income Enrollment Rate (%)
1999-00 1,210 $ 32,018,953 26,535 214 4.8
2000-01 1,259 35,016,668 28,460 * 222 4.2
2001-02 1,280 37,225,183 29,386 * 228 4.7
and California State Employment Development Department.
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COUNTY OF SACRAMENTO
PRIVATE SECTOR PRINCIPAL EMPLOYERS
JUNE 30, 2009 AND 2000
Hewlett-Packard 3,600 7 0.56% 5,800 6 1.00%
Raley’s Inc. / Bel Air 3,335 8 0.52% 6,430 4 1.10%
Health Net of California 2,720 9 0.42%
PRIDE Industries 2,504 10 0.39%
Oracle Corporation 8,500 2 1.46%
COUNTY OF SACRAMENTO
FULL-TIME EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTION
FISCAL YEARS 2002-03 THROUGH 2008-09
Full-time Equivalent Employees as of June 30
Function 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
General Government 1,857 823 729 901 924 1,004 954
Public Assistance 2,067 1,903 2,552 3,059 3,115 2,648 2,487
Note: 1) County Employees by function/program is only available for the last seven fiscal years due to the change in
the County‘s functions as a result of the implementation of GASB 44.
Source: County of Sacramento Department Records
232
Intentionally Blank
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COUNTY OF SACRAMENTO
OPERATING INDICATIORS BY FUNCTION
FISCAL YEARS 2001-02 THROUGH 2008-09
Page 1 of 2
Fi s cal Ye a r
Fu n ct i on 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Gener al Go v er n m e n t
Assessor:
Number of Parcels Assessed 444,833 451,693 465,104 468,547 467,629 495,090 507,471 510,494
Gross Total Amount of Secured Roll (amount expressed in thousands) 67,219,202 74,042,245 81,527,736 91,856,798 105,593,291 120,869,403 132,409,139 134,737,596
Gross Total Amount of Unsecured Roll (amount expressed in thousands) 3,948,912 4,025,888 4,167,021 4,192,998 4,479,276 4,805,562 5,297,882 5,892,766
Clerk recorders:
Number of recorded documents 522,591 692,854 713,726 688,483 607,272 488,272 402,951 395,528
Public Assist ance
Institutional care for minors (days) *117,601 163,689 181,776 178,423 191,884 194,339 180,399 165,451
Juvenile referrals processed 11,376 11,556 13,107 12,126 13,240 12,041 11,128 12,383
Prepared adult sentencing reports 4,363 4,748 4,860 **8,452 9,052 9,420 9,110 8,955
P ublic Defender:
Felony Unit Jury Trials 70 88 105 125 143 160 168 136
2001-02 includes Youth Detention Facility only. 2002-07 also includes the Sacramento County Boys Ranch and Warren E. Thornton Youth Center. *
2004-2007 includes categories not tracked in 2001-2004. **
Note: Operating Indicators by function/program is only available for the last eight fiscal years due to the change in the County’s functions as a result of the implementation of GASB 34.
Source: County of Sacramento Department Records
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COUNTY OF SACRAMENTO
OPERATING INDICATIORS BY FUNCTION
FISCAL YEARS 2001-02 THROUGH 2008-09
Function
Page 2 of 2
2001-02 2002-03 2003-04 2004-05
Fiscal Year
2005-06 2006-07 2007-08 2008-09
programs in compliance (by inspection) 100% 100% 100% 100% 100% 100% 100% 100%
Public ways and facilities
Number of Traffic Signs Reset and Replaced 9,387 8,873 11,117 11,274 10,690 10,230 13,321 14,433
Square Feet of Graffiti Removed or Abated 260,390 252,613 271,383 257,733 269,242 233,641 304,370 349,312
Recreation and culture
Number of Visitors/Program Participants at Effie Yeaw Nature Center 74,775 72,759 62,289 68,804 78,822 88,449 85,882 87,440
Number of Enplaned Passengers 4,042,585 4,314,273 4,563,607 4,986,171 5,150,229 5,307,289 5,294,737 4,603,182
Solid Waste
Percent of Diversion/Recycled Waste 51% 52% 61% 58% 58% 58% 63% 50%
Tons Disposed 494,438 624,035 789,265 718,464 706,134 678,776 667,899 559,865
Water Agency
Outside Agency Usage 8,301 8,186 8,984 10,399 9,923 7,496 7,509 9,398
Note: Operating Indicators by function/program is only available for the last eight fiscal years due to the change in the County’s functions as a result of the implementation of GASB 34.
*
Revised all years prior to 2008-09 double counted.
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COUNTY OF SACRAMENTO
CAPITAL ASSET STATISTICS BY FUNCTION
FISCAL YEARS 2001-02 THROUGH 2008-09
Page 1 of 2
Fiscal Year
Function 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Public Protection
Sh er if f :
Administration buildings 1 1 1 1 1 1 1 1
Aircrafts
Fixed Wing
Sheriff 2 2 2 2 2 2 2 2
CAL–MMET 2 2 2 2 2 2 2 2
Community service centers 12 12 12 14 14 10 10 10
Recreation and culture
Number of Golf Courses 4 4 4 4 4 4 4 4
Number of Developed Parks 38 38 38 38 38 38 38 38
Developed Parks acreage 10,500 12,500 14,500 15,000 15,000 15,000 15,000 15,150
Education
Note: 1) Capital assets and infrastructure statistics by function/program is only available for the last eight fiscal years due to the change in the County‘s
functions as a result of the implementation of GASB 34.
2) Building includes those that are capitalized but excludes real property that is leased.
*) Revised.
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COUNTY OF SACRAMENTO
CAPITAL ASSET STATISTICS BY FUNCTION
FISCAL YEARS 2001-02 THROUGH 2008-09
Page 2 of 2
Fiscal Year
Function 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
Airport
Water Agency
Water Supply:
Water Mains (miles) 469.5 503 566 631 651 659 718 743
Storage Capacity (thousands of gallons) 16,400 20,400 20,400 27,900 31,400 34,400 39,400 39,400
Drainage:
Drainage Inlets 14,280 15,397 16,578 17,828 18,946 21,596 21,650 22,032
Drainage Manholes 8,040 8,669 9,334 10,037 10,780 11,773 11,890 12,253
Drainage Pipes (miles) 608 656 706 759 762 804 829 826
Parking Enterprise
Structures 22222222
2) Building includes those that are capitalized but excludes real property that is leased.
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