{
  "status": "published",
  "preparedOn": "2026-10-26",
  "geography": "San Francisco",
  "source": "TurboHome neighborhood chart and accompanying narrative supplied by Lucas Beard; underlying transactions not provided or independently audited.",
  "propertyType": "Houses",
  "period": "2026",
  "periodEnd": null,
  "minimumSalesPerNeighborhood": 25,
  "neighborhoods": [
    {
      "name": "Bayview",
      "medianPriceMillions": 1.025,
      "precision": "Exact dollar median supplied in brief"
    },
    {
      "name": "Visitacion Valley",
      "medianPriceMillions": 1.1,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Excelsior",
      "medianPriceMillions": 1.28,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Crocker Amazon",
      "medianPriceMillions": 1.3,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Oceanview",
      "medianPriceMillions": 1.41,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Outer Mission",
      "medianPriceMillions": 1.56,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Bernal Heights",
      "medianPriceMillions": 1.95,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Sunset District",
      "medianPriceMillions": 1.96,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Lakeshore",
      "medianPriceMillions": 2.19,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Glen Park",
      "medianPriceMillions": 2.52,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Richmond District",
      "medianPriceMillions": 2.61,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Inner Mission",
      "medianPriceMillions": 2.65,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "West of Twin Peaks",
      "medianPriceMillions": 2.67,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Potrero Hill",
      "medianPriceMillions": 2.8,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Noe Valley",
      "medianPriceMillions": 3.5,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Eureka Valley",
      "medianPriceMillions": 3.56,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Western Addition",
      "medianPriceMillions": 4.09,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Marina",
      "medianPriceMillions": 5.8,
      "precision": "Rounded millions transcribed from chart"
    },
    {
      "name": "Pacific Heights",
      "medianPriceMillions": 8.25,
      "precision": "Exact dollar median supplied in brief"
    }
  ],
  "buildingAgeNote": "The brief says most qualifying groups have a typical house built before 1950. No neighborhood-level age values or definitions were supplied.",
  "limitations": [
    "Only the 19 displayed neighborhoods with at least 25 sales; not all SF neighborhoods.",
    "Exact extraction cutoff, subgroup counts and boundaries were not supplied.",
    "Neighborhood medians are not date-of-death valuations or appraisals.",
    "The chart’s $1 million reference is not the Prop 19 value-cap formula."
  ],
  "taxModel": {
    "exclusion": 1044586,
    "transferDateStart": "2025-02-16",
    "transferDateEnd": "2027-02-15",
    "sfFiscalYear": "2026-27",
    "ratePct": 1.18162182,
    "rateDecimal": 0.0118162182,
    "priorFactoredBaseYearValueAssumption": 250000,
    "formula": "For these appreciating, otherwise qualifying whole-home transfers: max(prior factored base year value, transfer-date market value minus adjusted exclusion). Without the exclusion: transfer-date market value.",
    "beforeHomeownersExemptionAndDirectCharges": true,
    "cases": [
      {
        "marketValue": 1025000,
        "priorFactoredBaseYearValue": 250000,
        "qualifyingTaxableValue": 250000,
        "fullyReassessedValue": 1025000,
        "qualifyingAnnualTax": 2954.0545500000003,
        "fullAnnualTax": 12111.623655000001
      },
      {
        "marketValue": 2000000,
        "priorFactoredBaseYearValue": 250000,
        "qualifyingTaxableValue": 955414,
        "fullyReassessedValue": 2000000,
        "qualifyingAnnualTax": 11289.3802953348,
        "fullAnnualTax": 23632.436400000002
      },
      {
        "marketValue": 3500000,
        "priorFactoredBaseYearValue": 250000,
        "qualifyingTaxableValue": 2455414,
        "fullyReassessedValue": 3500000,
        "qualifyingAnnualTax": 29013.707595334803,
        "fullAnnualTax": 41356.7637
      },
      {
        "marketValue": 8250000,
        "priorFactoredBaseYearValue": 250000,
        "qualifyingTaxableValue": 7205414,
        "fullyReassessedValue": 8250000,
        "qualifyingAnnualTax": 85140.74404533481,
        "fullAnnualTax": 97483.80015000001
      }
    ]
  },
  "hypotheticalRental": {
    "monthlyRentAssumption": 7000,
    "scheduledAnnualRent": 84000,
    "vacancyAllowance": 4200,
    "routineMaintenanceBudget": 8400,
    "managementBudget": 5880,
    "insuranceBudget": 3000,
    "annualPropertyTax": 23632.436400000002,
    "annualOperatingCashBeforeDebtIncomeTaxAndMajorCapitalWork": 38887.563599999994
  },
  "publishedOn": "2026-10-26"
}