Example Tax Tables

Improved parcels (any built sqft) pay the per-sqft rate, capped at the per-table limit. Unimproved/vacant parcels pay the flat rate shown in the row header. The two rates apply to different parcel classes — never to the same parcel.

This is the structure used by Sausalito-Marin City Measure G (2024, passed 70.1%) and Alameda USD Measure A (upheld in Traiman, 2023). Expressly authorized by AB 2954 (2018). Legal basis ↗

Assumptions: age/disability and contiguous exemptions on, both at the WSCUHSD-observed rate (currently-filed exemptions only).

Net revenue after overhead. Values include a best-guess overhead deduction: county collection fee ~0.85%, admin/oversight, and $25k election amortized over 8 years. Details ↗

Cells are not strictly additive. The overhead includes ~$6,000/yr in fixed costs (admin + election amortization) that are deducted once per scenario regardless of the rate combination. Adding two cells separately deducts those fixed costs twice; a combined cell deducts them once, so the combined cell is ~$6k higher than the sum of its two components in isolation. The gross levy (before overhead) is additive; the net is not.

Click any cell to open that exact tax structure in the Revenue Explorer — it will load directly into the Statistics tab, showing revenue by property type, the per-parcel bill distribution, and the five highest-taxed parcels.