# Property-tax base and distribution methodology

**Reporting baseline:** `RPT-DATA-BASELINE-20260820-03`  
**Adopted layer:** Affordability 0303 v0.2.1  
**Portal treatment:** Supporting evidence inside the five existing resident journeys

## What was adopted

The report adopts the accepted loader controls for official DLS class, rate, and levy history; the bounded FY2026 parcel projection; the parcel-to-DLS reconciliation; and the standardized levy sensitivity. The accepted transcript ended `OVERALL PASS` after shadow, live, replay, and post-replay checks.

The candidate taxable real-property base is **$2,709,335,687**. The official FY2026 DLS real-property base is **$2,709,468,846**. The candidate base is **$133,159 lower**, a **−0.0049146%** difference, within the accepted 0.01% reconciliation threshold.

## Standardized sensitivity

For an illustrative assessed value `A`, the displayed share of a stated $1 million annual levy is:

`A ÷ 2,709,335,687 × 1,000,000`

The calculation assumes one uniform allocation across the candidate taxable real-property base. For debt, the input must be annual debt service by fiscal year—not project cost, authorization, or principal.

## Boundaries

The sensitivity is not a certified tax bill, certified parcel tax status, Proposition 2½ capacity calculation, classification-policy forecast, issued-debt fact, legal conclusion, or affordability recommendation. It does not incorporate exemptions, classification shifts, future assessments, actual financing, cash timing, service effects, household income or burden, or locally governed risk tolerances.

Owner text is an assessor snapshot, not a deed chain. GIS geometry is not a legal survey. Aggregate evidence is used here because it best answers the resident question without exposing unnecessary owner, address, or geometry detail.

FY2027 missing class and summary values remain null. Missing values are not converted to zero.

## Source-control references

- `CSKE-Reporting-Data-and-Query-Handoff-v0.3.0-20260820`
- `20260819-230824-CSKE-AFFORDABILITY-0303.txt`
- `CSKE-Schema-Catalog-Capture-20260820-002648.zip`
- Database package checkpoint: `CSKE-Full-Database-Backup-20260820-002648.dump.zip`

The database archive was verified as a PostgreSQL custom-format backup and used as the release checkpoint. This portal publishes only controlled report outputs and catalog metadata; it does not contain or expose the database backup.