Loading...
HomeMy WebLinkAboutItem 08 - COUNCIL READING FILE_f_Economic Forecast ResourcesEconomic Outlook Resources Exhibit A: HdL September 2020 Consensus Forecast Exhibit B: Central Coast Economic Forecast Presentation Documents Exhibit C: PFM Annual Economic and Financial Markets Webinar Materials Exhibit D: CSFMO Revenue Update (Preparing for the coming year and beyond) Links •Recording of 2020 Central Coast Economic Forecast (11/18/20): https://www.youtube.com/watch?v=bJUkXL7DDkw&feature=youtu.be •League of California Cities Virtual Conference Materials (December 2020): https://www.cacities.org/MFImaterials •EDD California Labor Market Info: https://www.labormarketinfo.edd.ca.gov/ •California Department of Tax and Fee Administration Interactive Data Visualizations: https://www.cdtfa.ca.gov/dataportal/visual.htm •Economic Tracking Interactive Graphs: https://tracktherecovery.org/ •California State Auditor Department Data- Impact of COVID-19 on City Revenues: https://www.auditor.ca.gov/local_high_risk/covid-19/data_download Yosemite National Park, California Delivering Revenue, Insight and Efficiency to Local Government Since 1983 HdL provides relevant information and analyses on the economic forces affecting California’s local government agencies. In addition, HdL’s Revenue Enhancement and Economic Development Services help clients to maximize revenues. HdL serves over 500 cities, counties and special districts in California and across the nation. CALIFORNIA FORECAST SALES TAX TRENDS AND ECONOMIC DRIVERS SEPTEMBER 2020 EXHIBIT A FY 20/21 & 21/22 FORECAST HdL 2Q20: Forecast vs Results As part of preparing our April and June economic forecasts earlier this year, we acknowledged the second quarter of 2020 (April to June period) would be the bottoming out months for sales tax revenues. Beginning in March, shelter in place orders coupled with county-based health and safety decisions triggered immediate closure of businesses, a spike in unemployment and much uncertainty about economy recovery. Unlike prior calamities in our nation’s history, the COVID-19 pandemic was unique for many reasons, not the least of which was closing entire industries that generate sales and transaction taxes so vital for governments to deliver public services. The high second quarter unemployment rates were primarily felt in the lower wage service sectors which produced a lesser share of total sales tax revenues. Knowledge workers including professionals, analysts and marketers continued to work at home; they found extra cash to spend because of reduced commute and work-related costs as well as less entertainment/travel options. Though much of the quarter’s government relief payments were spent largely on rents, utilities, debt, and savings, the money was not distributed proportionally to income losses, thereby also triggering temporary increases in discretionary income for some beneficiaries. Low interest rates and favorable lending practices allowed the extra money to be spent on previously put off items such as autos and home improvements. To our surprise, the Autos/Transportation results were better than expected in the second quarter of 2020. While new vehicle sales were reported to be down 34% nationally, auto-related tax receipts dropped only 17% in California. Car dealers proved adept at transitioning to online sales; unprecedented government stimulus and rock-bottom interest rates were effective in avoiding worst-case possible outcomes. Furthermore, consumers had more disposable income to spend after the cancellation of vacation plans. Many thought it could be a good time to find a deal, taking advantage of attractive manufacturer incentives. Some bought a new car to avoid public transportation and ride hailing services. Others justified their purchase as an escape, wanting a new vehicle for road-trips. Recreational vehicle and boat sales were especially strong as families looked for new activities to share. Finally, car pricing has hit record levels after automotive production was curtailed earlier this year while manufacturers worked to make assembly-lines safe and, in some cases, temporarily transitioned to the fabrication of medical equipment. Second quarter results from Building/Construction were 3.3% lower than this time last year, right in line with forecast assumptions. Activity temporarily dipped following two months of job site shutdowns ordered in six Bay Area counties and a 5% decline in Los Angeles county output. Around the interior of the State, from Central California to the far northern areas, construction spending increased. Meanwhile, statewide consumer spending on home improvements drove up returns at outlets which posted record gains as home improvements occurred at a robust pace. As California continues to address all aspects of COVID-19, we have modified the September 2020 HdL Economic Forecast. Given the dramatic onset of the pandemic, we are sharing explanations about how second quarter 2020 sales tax results compared to our forecast for this time period. Information is summarized by major industry groups. It is our hope these explanations not only capture what occurred this past spring but will be helpful in explaining how fiscal year 2019/2020 sales and transactions tax results were affected by this public health crisis. EXHIBIT A The Business/Industrial group reduction was slightly less than projected because of unanticipated increases in agricultural related expenditures and demand for equipment, supplies and technology to accommodate work and school at home conversions. One-time transit projects also produced temporary gains for the group overall. Lack of dining opportunities along with stay at home mandates drove sales from full-service grocery stores up by 8%. Cannabis retailers were deemed essential; the addition of new merchants partially contributed to the 40% growth by this sector. Overall performance of the Food/Drugs group was slightly better than our estimates. The full brunt of COVID-19 struck the Fuel and Service Stations industry hard during this time. While regular and diesel gas pump prices in California began to go back up at the beginning of the quarter, this did not translate into an increase in sales tax associated with fuel. People stayed home and did not travel or participate in many road trips. The airline and travel industries were hit hard, and this translated to lower sales tax on jet fuel. Total sales tax in the industry dropped 47% in the quarter completely attributable to lack of demand and consumption of fuel. Results varied in different parts of the State, depending upon the severity of shelter in place orders, local reliance on workers and facilities that supplied diesel fuel for the trucking industry. General consumer goods receipts did better than projected declines, coming in 38% lower than the same period in 2019. Categories that exceeded expectations included electronics, home furnishings, sporting goods, and specialty stores. Statewide, these categories still reported extreme losses ranging from declines of 36% to 51%. Sporting goods/bike stores decreased only 11%. As households became local offices and learning centers it was clear spending shifted to categories that improved these spaces like home furnishings. Discount department stores, expected to perform well, grew market share and accounted for over 43% of revenue in from this group. Overall big box retailers declined which is attributed to reduced fuel consumption/prices that are combined with store transactions reported by some companies. Restaurant spending hit a low point in April. The varying levels of restrictions across the state resulted in varying performance for restaurants in the second quarter. Restaurants in the Far North, Sacramento region and San Joaquin Valley were not hit as hard as the rest of the State. These areas boosted the statewide losses. Diners were anxious to return to restaurants and rushed to eat out during the re-opening in June. This behavior proved to be a momentary lift on restrictions, but provided a much needed, albeit small boost to casual and fine dining at the end of the quarter. Our forecast for State and County Pools was inclusive of the Wayfair decision for both remote sellers plus newer marketplace facilitator taxpayers. Expectations were housebound families would be more judicious in spending, focusing on essential products and limiting discretionary spending. However, robust shopping pushed this group up 29%. Record numbers of online customer accounts were created during the shelter weeks. Online sales from segments like shoes, furniture, leisure wear and exercise equipment were beyond expectations. The largest impact emerged from general retailers who exceeded estimates; revenues from this sector rose $71 million, a 264% improvement. Significant store closures across the State along with generous temporary unemployment benefits helped spur a greater than anticipated growth by the pools. Pandemic based sales tax outcomes over the last two quarters of fiscal year 2020/21 have influenced our most recent September economic forecast. While these projections are a statewide perspectives, we remained focused on fine tuning budget estimates and addressing unique concerns based upon the expectations and needs of each client. EXHIBIT A HDL CONSENSUS FORECAST – SEPTEMBER 2020STATEWIDE SALES TAX TRENDS Autos/Transportation 0.7% | 4.4% Vehicle sales have bottomed and are beginning a recovery that will take 2-3 years, according to forecasts from WardsAuto and the Center for Automotive Research. High consumer debt and work-from-home policies are likely headwinds, but sales will be pushed forward by strong natural demand. Recent surveys indicate the biggest concern for car dealers is not economic issues but a shortfall of popular SUV and truck models on dealership lots after production was disrupted earlier this year. Consequently, vehicle pricing is at record levels. While lack of choice and fewer incentives may temporarily hamper sales, the higher pricing will be supportive of tax receipts going forward. Production issues should also be resolved in time, with WardsAuto reporting that North American factories recently reached 100% capacity utilization for the first time since 2005. Building/Construction 1.6% | 5.0% Despite seven straight quarters of declining construction permit issuance, delays caused by Covid-19 workplace standards slowed projects enough to create a backlog that will mask the decrease of future development inventory through November for the Bay Area and Southern California regions. Between January and June, expect Bay Area and Southern California total construction levels to remain static while outlying areas will see growth because of the continuing need for affordable housing. Reconstruction of fire damaged structures should begin within 6 months after the fires are completely extinguished. Business/Industry 0.4% | 6.0% Initial recovery is primarily related to accommodation of pandemic and climate-related changes. Strong demand for warehouse and shipping technology and equipment support the shift to online shopping in addition to home offices and virtual classrooms. Climate induced investment in irrigation and agricultural technology remains. Anticipate a strong rebound in medical equipment and pharmaceuticals once pandemic controls allows return of elective and non-emergency medical procedures. Unprecedented fires and hurricanes may temporarily close some production capacities and cause new supply chain interruptions. Expect uneven gains through fiscal year 2020-21 with overall improvement not until 2021- 22. Each jurisdiction’s experience will differ according to the size and character of its specific business/industrial base. Food/Drugs 3.5% | 3.0% Most entities within this group remained open as essential businesses during the shelter in place orders. As such, people had to adapt to eating at home more often; this trend should continue for grocers and food sellers who have ramped up home delivery in a big way. Cannabis companies are adding new tax revenues as more establishments become open with approval from local jurisdictions. Drug store consolidations or reductions are likely in over-saturated markets. Fuel/Service Stations -5.9% | 12.2% Oil demand and consumption has plummeted throughout the globe. OPEC eased back production by two million barrels per day in early August. Saudi Arabia sees fuel demand wavering among the coronavirus flare-ups around the globe; they cut pricing for October oil sales. Inventory levels for U.S, European and Asian producers are above levels for what is typical right now. United States production slowed from a year ago. COVID-19 has significantly curtailed demand for jet fuel. With economic signs reflecting downward pressure on the fuel industry, we forecast taxes declining for the next three quarters with recovery beginning in the spring of 2021. General Consumer Goods 1.5% | 9.4% Brick & mortar’s turbulence lingers as merchants navigate economic headwinds while trying to balance reopening stores with public health and safety concerns. Consumer spending saw a quick recovery in June as retailers began opening doors but has leveled off since July at just under 15% of pre-COVID levels. New demand for electronics, appliances, and home furnishings spurred by the need to create work from home and virtual learning environments are anticipated in the short term. Federal stimulus combined with a lack of outlays on fuel and entertainment allowed households to make use of excess discretionary income. Initial third quarter reports show spending being tempered as unemployment benefits expired and consumer confidence staggered to a six-year low. Our projections have tax volumes staying below the pre-pandemic peak through fiscal year 2021-22. 2020/21 | 2021/22 HdL Companies | hdlcompanies.com TOTAL 0.6% | 8.4%2020/21 | 2021/22 2020/21 | 2021/22 EXHIBIT A Restaurants/Hotels -15.5% | 20.1% Restaurant spending has slowly started improving, but the Governor’s Blueprint for a Safer Economy imposes capacity limits for indoor dining with the best scenario allowing indoor dining at 50% capacity. The CDC has released a study that is leading health officials to state that eating out is one of the riskiest activities for COVID. Large gatherings are still not allowed. As Paycheck Protection Program (PPP) loans run out, many types of restaurants are facing dire situations; the forecast assumes that 20% will not survive the restrictions. Restaurants with drive-thrus are a valuable asset and are performing better. The unknown timing for indoor dining and the changing weather ahead present the next obstacles for restaurants. The industry is being hit hard and the recovery will lag far behind other industry groups. HDL CONSENSUS FORECAST – SEPTEMBER 2020STATEWIDE SALES TAX TRENDS TOTAL 0.6% | 6.4%2020/21 | 2021/22 HdL Companies | hdlcompanies.com 2020/21 | 2021/22 Proposition 172 projections vary from statewide Bradley-Burns calculations due to the state’s utilization of differing collection periods in its allocation to counties. HdL forecasts a statewide increase of 0.32% for Fiscal Year 2020/2021 and 8.42% for 2021/2022. State and County Pools 12.9% | 8.0% Thrust forward by the pandemic, online sales still dominate a growth pattern in contrast to most of the on-the-ground retailer’s short-term declines noted above. Recent shelter in place mandates created some category winners, especially from direct to consumer and marketplace facilitator companies. The coronavirus spurred many more customers shopping on the web while much of the retail industry addresses location closures, layoffs and bankruptcy. The final implementation of the Wayfair decision in California occurs in the first months of fiscal year 2020-21 and will influence the forecast for that year. Thereafter, consumer’s behavior continues a steady ascent into more essential and discretionary spending away from stores; next year’s increase reflects this trend. 2020/21 | 2021/22 EXHIBIT A NATIONAL AND STATEWIDEECONOMIC DRIVERS Beacon Economics | BeaconEcon.com U.S. Real GDP Growth 12.4% | 2.4% One month the economy was fine, the next it was in complete freefall. With the second quarter behind us, we have a good idea of the damage generated by the pandemic – output dropped almost 12% from the fourth quarter of 2019 to the second quarter of 2020, the sharpest decline ever recorded. The big question is where does the economy go from here? A collapse in consumer spending occurred, but not because people couldn’t spend money (driven by a collapse of wealth), but because fear and caution surrounding the disease itself prevented them from spending. A prime example is the healthcare industry. Over one-third of the decline in consumer spending occurred from a drop in healthcare consumption. Healthcare is not a cyclical sector and did not experience a single quarter of lower spending in previous cycles. Therefore, the hit this time was not driven by reduced demand but because the healthcare system deferred non-essential visits until the virus was brought under control. So to answer the big question – there will be a bounce in economic activity in the second half of 2020, aided by the resumption of delayed spending. U.S. Unemployment Rate 7.2% | 5.1% As dramatic as the second quarter numbers have been, there is plenty of evidence indicating that the shocks to the economy are largely transitory. The enormous surge in unemployment was not driven by true job losses but by temporary layoffs. At 14.7% in April 2020, the U.S. unemployment rate reached a post-WWII high. However, in the subsequent months, the unemployment rate has steadily and consistently declined to 8.4% as of August 2020, as businesses continue to reopen and economic activity contintues to resume. Additionally, the share of the labor force that was truly unemployed – either lost their job permanently or have entered the labor market and are looking for work – was roughly 3% in April, substantially lower than the 8% plus rate seen back at the peak of the Great Recession. In a less positive sign, the unemployment rate for those who are truly unemployed increased in the following months, reaching 4.1% in July. CA Total Nonfarm Employment Growth -2.3% | 4.4% California’s labor market began to recover from the effects of the COVID-19 pandemic in May and has continued that recovery through August, adding 885,000 jobs. There was a slowing of job growth through July and August, but that was in large part a reaction to the resurgence of the virus in the form of renewed public health mandates. Yet, even with this moderation in employment growth, the previous four months account for some of the strongest month- over-month job gains in the state’s history. Notwithstanding these record-breaking gains, California has only regained 33% of the jobs that were lost in March and April. Considering the trauma sustained by the state’s economy, the key question centers on how long it will take the labor market to recover. Simply put, the roughly 2.6 million jobs lost in March and April will not return over night, even after the spread of the virus is fully contained. Indeed, about 100,000 jobs were added to the state’s economy in August, and while this is a positive sign, if the state continues to add jobs at this rate, it will take until the second half of 2021 to reach February 2020 levels. CA Unemployment Rate 9.9% | 7.4% One ostensibly positive sign is that the state’s unemployment rate fell to 11.4% in August, a 4.1-percentage-point decline relative to April, although this remains a far cry from the 3.9% rate enjoyed one year ago. It could be the case that the month-over-month decline was driven more by a decline in the state’s labor force than by an increase in employment. California’s labor force – the sum of the state’s employed and unemployed - contracted for the second consecutive month, losing 117,100 workers in August. From a year-over-year perspective, the labor force has declined by 3.7% - a steeper drop relative to the 1.9% decline in the nation overall. Since February, the number of people looking for work in the state has fallen by 807,000, a sign that many workers have become discouraged and have stopped actively looking for employment. A possibly better sign is that 50% of the state’s unemployed workers report their layoff as temporary, and that they should be returning to work in the coming months. Notably, however, in April more than 70% of the state’s workers described their unemployment in these terms. The shrinking number of people who identify as being temporarily unemployed creates concern that many exisiting layoffs are turning permanent. CA Median Existing Home Price $505,006 | $527,356 While the impact of the pandemic has been broad-based throughout the economy, the impact on the residential housing market has been relatively mild. Homebuyer sentiment took a hit in the early months of the pandemic, as buyers and sellers grappled with the new constraints of homebuying in a pandemic. Statewide, year-over-year home price appreciation fell to 0.7% in the second quarter of 2020, the lowest rate recorded since the 2008-09 recession. Meanwhile, home price growth tracked into negative territory on a quarterly basis, falling 4.1% from the first quarter to the second quarter of 2020. Fortunately, California’s housing market is recovering swiftly, in tandem with the nation as a whole. Monthly data show home sales in a high growth climate, with significant activity occurring in more rural parts of the state such as the Central Coast, Sierra/Gold Country, and north Bay Area counties. Prices are recovering as well. The resumption of sales at higher ends of the market is helping prices increase overall, while the persistence of low housing inventory adds upward price pressure in response to the surge in demand. CA Residential Building Permits 92,879 | 108,215 The COVID-19 pandemic has had less of an impact on the residential housing market than most other sectors of the economy. The quintessential V-shape recovery seen in home prices and sales testify to this dynamic. Residential construction activity in California declined in the second quarter of 2020, (despite most construction activity being deemed “essential”), and the state permitted roughly 5,000 fewer permits relative to the first quarter of the year. Thereafter, residential permitting has recovered rapidly, returning to pre-COVID levels in July. Beacon Economics considers housing to be among the least affected sectors going forward. 2020/21 | 2021/22 2020/21 | 2021/22 EXHIBIT A Beacon Economics LLC 5777 West Century Boulevard, Suite 895 Los Angeles, CA 90045 Telephone: 310.571.3399 Fax: 424.646.4660 Beacon Economics has proven to be one of the most thorough and accurate economic research/analytical forecasting firms in the country. Their evaluation of the key drivers impacting local economies and tax revenues provides additional perspective to HdL’s quarterly consensus updates. The collaboration between Beacon and HdL helps both companies enhance the accuracy of the work they perform for their clients. In addition to forecasting, Beacon specializes in economic impact analysis, sustainable growth and development, housing and land use, and regional economics. HdL Companies 120 S. State College Blvd., Suite 200 Brea, CA 92821 Telephone: 714.879.5000 • 888.861.0220 Fax: 909.861.7726 California’s allocation data trails actual sales activity by three to six months. HdL compensates for the lack of current information by reviewing the latest reports, statistics and perspectives from fifty or more economists, analysts and trade associations to reach a consensus on probable trends for coming quarters. The forecast is used to help project revenues based on statewide formulas and for reference in tailoring sales tax estimates appropriate to each client’s specific demographics, tax base and regional trends. 714.879.5000 | hdlcompanies.com EXHIBIT A Beacon EconomicsBeacon Economics | beaconecon.com Taner Osman, PhD Director of Regional and Sub-Regional Analysis Beacon Economics, LLC San Luis Obispo County Economic Forecast EXHIBIT B Beacon EconomicsBeacon EconomicsSource: Los Angeles Times COVID-19 Statistics: San Luis Obispo 0 50 100 150 200 250 3/16/204/16/205/16/206/16/207/16/208/16/209/16/2010/16/2011/16/20New Cases New Cases 7-day MA 0 5 10 15 20 25 30 35 40 3/16/204/16/205/16/206/16/207/16/208/16/209/16/2010/16/2011/16/20Cumulative Deaths Cumulative Deaths 0 5 10 15 20 25 3/16/204/16/205/16/206/16/207/16/208/16/209/16/2010/16/2011/16/20Hospitalizations Hospitalizations 7-day MA EXHIBIT B Beacon EconomicsBeacon Economics Lagging Indicators -SLO Source: California EDD -20 -15 -10 -5 0 5 10 70 80 90 100 110 120 130 Sep-19Nov-19Jan-20Mar-20May-20Jul-20Sep-20Month over Month % GrowthEmployment (000s)San Luis Obispo Employment Employment Month-over-Month % Growth Industry Sep-2020 Emp (000s) Feb to Sep Growth % Abs. Total Nonfarm 106.2 -12.7 -15.5 Leisure/Hospitality 14.4 -29.6 -6.1 Manufacturing 6.1 -20.7 -1.6 Other Services 3.4 -17.9 -0.7 Construction 7.0 -16.4 -1.4 Information 1.1 -13.5 -0.2 Prof./Business 10.2 -12.0 -1.4 Wholesale Trade 2.5 -8.4 -0.2 Retail Trade 13.0 -8.2 -1.2 Government 22.6 -7.8 -1.9 Education/Health 17.8 -6.2 -1.2 Logistics 19.6 -5.4 -1.1 Finance 3.9 1.0 0.0 EXHIBIT B Beacon EconomicsBeacon Economics Deep Dive: Tourism and Hospitality Special Thanks to Chuck Davison Source: California EDD, Visit SLO CAL (Tourism Economics, STR) 30 40 50 60 70 80 90 100 110 120 Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20Change in Employment Index at 100 Accommodation and Food Services Arts and Entertainment 59% 6% 30% 3% White Asian Black Hispanic Native Other 53% 31% 9% 7% Under 25 25-44 45-64 65+ 51%49% Male Female EXHIBIT B Beacon EconomicsBeacon Economics Deep Dive: Construction Special Thanks to Pat Arnold Source: California EDD 4 4.5 5 5.5 6 6.5 7 7.5 8 8.5 9 Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20Emp (000s)Employment Change 81% 16% White Asian Black Hispanic Native Other 6% 41% 28% 25% Under 25 25-44 45-64 65+ 55% 45% Male Female EXHIBIT B Beacon EconomicsBeacon EconomicsSource: California EDD, 75 80 85 90 95 100 105 Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20Deep Dive: Healthcare Special Thanks to Alan Iftiniuk Health and Education Employment Change (Index at 100) California Santa Barbara San Luis Obispo 63%7% 24% 3% White Asian Black Hispanic Native Other 17% 37% 33% 13% Under 25 25-44 44-64 65+ 60% 40% Male Female EXHIBIT B Beacon EconomicsBeacon Economics Deep Dive: Government Special Thanks to Derek Johnson & Guy Savage California EDD, City of SLO 8 9 10 11 12 13 14 Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20Employment Changes in Government Local Gov State Gov 67%7% 20% White Asian Black Hispanic Native Other 18% 32%40% 10% Under 25 25-44 45-64 65+ 46%54% Male Female EXHIBIT B Beacon EconomicsBeacon Economics -45% -40% -35% -30% -25% -20% -15% -10% -5% 0% 5% 10% 1/13/20 2/13/20 3/13/20 4/13/20 5/13/20 6/13/20 7/13/20 8/13/20 9/13/20 10/13/20% Change in Consumer Spending since JanuaryCalifornia San Luis Obispo County Consumer Spending -SLO Source: Opportunity Insights/Affinity Solutions EXHIBIT B Beacon EconomicsBeacon Economics Home Sales Source;: CoreLogic, California Realtors Association Region Q3-20 Sales Growth (%) QoQ YoY California 1,00,937 53.0 11.4 San Luis Obispo 1,096 65.3 16.0 Santa Barbara 1,138 55.5 21.6 -60.0% -40.0% -20.0% 0.0% 20.0% 40.0% 60.0% 80.0%Sep-19Oct-19Nov-19Dec-19Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20YoY GrowthSan Luis Obispo Home Sales Growth EXHIBIT B Beacon Economics What can Beacon do for you? 9 Housing, Land Use, & Real Estate Advisory Sustainable Growth and Development Economic & Revenue Forecasting Economic, Fiscal and Social Impact Analysis Regional and Sub- Regional Analysis Litigation and Testimony For more information, see Slide 2. Continue the conversation. Contact Dr. Taner Osman directly at taner@beaconecon.com or 310.571.3399 Let’s discuss your goals and needs. Beacon has 6 Practice Areas covering a range of services and products. To view again or download this presentation and for further information, go to: www.BeaconEcon.com Connect with us. Our 6 Practice Areas EXHIBIT B Beacon Economics Portfolio Spotlight 10 Housing, Land Use, & Real Estate Advisory Economic & revenue forecasting Litigation and testimony Sustainable Growth & Development Impact (Economic, Fiscal, Social) & EB5 Analysis Regional and Sub- Regional Analysis Beacon conducts analysis at an international, national, state, county, and city level --and even down to the zip code, pending data availability. We analyze data on Employment, Industry, Real Estate, and Consumption. Past Clients: • City and County of Los Angeles • City and County of Riverside • East Bay Economic Dev. Agency Beacon has evaluated the impact of entities like universities, music festivals, infrastructure projects, and real estate development projects. Beacon has also conducted impact analyses that combine more than one of the above like that of L.A’s Olympic bid. Past Clients: • University of Southern California • Metropolitan Water District • LA 2024 Olympic Bid Committee Beacon conducts industry and policy analysis on topics like green innovation, tech and workforce development, and industry sector strategies. Beacon has strong in-house expertise around housing policy and economic development support. Past Clients: • California Apartment Association • Long Beach Downtown Dev. Corp. • Santa Cruz Workforce Dev. Board EXHIBIT B Beacon EconomicsBeacon Economics | beaconecon.com Adam J. Fowler Director of Research Beacon Economics, LLC UCR SoBA Center for Economic Forecasting and Development Economic Development in the age of COVID EXHIBIT B Beacon EconomicsBeacon Economics §Covid-19 has accelerated existing challenges High cost of living for many coastal cities in CA Supply constraints The demise of traditional retail §The future of economic development is talent. Gone are the days of only trying to lure big box stores or businesses The power of firms shifting to the power of talent §Short- run disruptions vs. new paradigms §Attempting to recreate the past rather than envision the future Beyond Triage EXHIBIT B Beacon EconomicsBeacon Economics §Housing Matters The SLO Housing Element is an Economic Development opportunity. Jobs needs beds; remote workers need desk space §New Businesses Won’t Look Like Old Business New business formations are on the rise Is the regulatory process positioned to support them? Is the commercial and residential space nimble enough to accommodate? Adaptive reuse §Liberate the County’s assets Parks, curbs, sidewalks, streets Leverage the Cal Poly architecture program Key Areas of Opportunity EXHIBIT B Beacon EconomicsBeacon Economics Our Global Framework ENTREPRENEURSHIP Select Components TALENT DEVELOPMENT SKILLSETS RESIDENTIAL REAL ESTATE COMMERCIAL REAL ESTATE TRANSPORTATION ASSETS SMALL AND MICRO BUSINESS YOUNG BUSINESS COMMUNITY COLLEGE WORKFORCE PARTICIPATION BROADBAND ACCESS CULTURAL ASSETS HIGHER EDUCATION K-12 EDUCATION BUSINESS FORMATION DEMOGRAPHIC LANDSCAPE Human Economic development requires nurturing and deploying people in ways that maximize their productive potential. Physical Economic development requires long-term investments in infrastructure to address the fundamental conditions necessary for economic growth. Organizational Public and private sector enterprises must coordinate to invest in and facilitate the generation of new ideas and knowledge transfer. + + + REMOTE WORK EXHIBIT B Beacon EconomicsBeacon Economics Creating a Supportive Environment Attracting Skilled Talent Urban Renewal A New Retail +++ EXHIBIT B Beacon EconomicsBeacon Economics Attracting Skilled Talent EXHIBIT B Beacon EconomicsBeacon Economics Attracting Skilled Talent EXHIBIT B Beacon EconomicsBeacon Economics Attracting Skilled Talent 0.56 0.54 0.50 0.49 0.49 0.40 0.39 0.38 0.36 0.35 0.0 0.1 0.2 0.3 0.4 0.5 0.6 Maine (1) Vermont (2) North Dakota (3) West Virginia (4) Montana (5) New Jersey (46) Texas (47) Hawaii (48) California (49) Utah (50)Housing Units/PopulationHousing Units per Capita -Top 5 and Bottom 5 States US Average: 0.422 - California ranks 49th (2nd Lowest) in housing units to population ratio. - The ranking has been unchanged for several years. -But the gap between California and Utah has narrowed. - At current trajectory, California would overtake Utah to becoming the state with the lowest housing units per capita in the next decade. EXHIBIT B Beacon EconomicsBeacon Economics Attracting Skilled Talent – Housing 56.4 56.1 55.4 55.3 52.7 52.0 51.7 51.6 51.4 50.7 46 48 50 52 54 56 58 Florida (1)Hawaii (2)Louisiana (3)California (4)New York (5)Colorado (6)New Jersey (7)Oregon (8)Connecticut (9)Vermont (10)Percentage of Renter Households that are Rent Burdened U.S. Average = 49.5% Note: Ranking denoted in parenthesis (1 = most burdened). 31.8 31.3 29.4 28.1 27.7 27.7 27.6 26.7 26.6 25.6 20 22 24 26 28 30 32 34 California (1)New Jersey (2)Hawaii (3)Rhode Island (4)New York (5)Vermont (6)Connecticut (7)Oregon (8)Massachusetts (9)Florida (10)Percentage of Owner Households that are House Burdened Note: Ranking denoted in parenthesis (1 = most burdened). U.S. Average = 22.3% EXHIBIT B Beacon EconomicsBeacon Economics A New Retail – Bankruptcies EXHIBIT B Beacon EconomicsBeacon Economics A New Retail – Early Indicators EXHIBIT B Beacon EconomicsBeacon Economics A New Retail – Early Indicators EXHIBIT B Beacon EconomicsBeacon Economics A New Retail – Early Indicators EXHIBIT B Beacon EconomicsBeacon Economics A New Retail EXHIBIT B Beacon EconomicsBeacon Economics A New Retail Small firms account for 97.7%of total business establishments in the state Small sized firms account for 59.5%of total payroll employees in the state EXHIBIT B Beacon EconomicsBeacon Economics New Business Will Be Different EXHIBIT B Beacon EconomicsBeacon Economics Urban Renewal -Short Term to Long EXHIBIT B Beacon EconomicsBeacon Economics Urban Renewal -Short Term to Long EXHIBIT B Beacon EconomicsBeacon Economics Urban Renewal –Short Term to Long EXHIBIT B Beacon EconomicsBeacon Economics Relief and Recovery Resilience Opportunities and Challenges Short to Medium Term Long Term ATTRACTING TALENT Components COMMERCIAL REAL ESTATE PUBLIC SPACE AND ASSETS Human Economic development requires nurturing and deploying people in ways that maximize their productive potential. Physical Economic development requires long-term investments in infrastructure to address the fundamental conditions necessary for economic growth. Organizational Public and private sector enterprises must coordinate to invest in and facilitate the generation of new ideas and knowledge transfer. + + + SOLUTIONS SOLUTIONS SOLUTIONS SOLUTIONS EXHIBIT B Beacon EconomicsBeacon Economics §There is opportunity for long term economic strategy in this moment. Covid-19 has accelerated existing challenges in the Central Coast Region. §The future of economic development is attracting and retaining talent. The lack of housing supply severely constrains the region. §Adaptive reuse of commercial space to support ongoing changes in the economy will be important. Local governments may fear the economics of conversation – as retail sales tax revenue and retail trade jobs may look different in the future. §Policy choices at all levels of government will either mitigate or reinforce changes, and either advance or damage the region’s long-term economic prospects. Conclusion EXHIBIT B Beacon Economics What can Beacon do for you? 22 Housing, Land Use, & Real Estate Advisory Sustainable Growth and Development Economic & Revenue Forecasting Economic, Fiscal and Social Impact Analysis Regional and Sub- Regional Analysis Litigation and Testimony For more information, see Slide 2. Continue the conversation. Contact Mr.Fowler directly at adam@beaconecon.com or 310.571.3399 Let’s discuss your goals and needs. Beacon has 6 Practice Areas covering a range of services and products. To view again or download this presentation and for further information, go to: www.BeaconEcon.com Connect with us. Our 6 Practice Areas EXHIBIT B Beacon Economics Portfolio Spotlight 23 Housing, Land Use, & Real Estate Advisory Economic & revenue forecasting Litigation and testimony Sustainable Growth & Development Impact (Economic, Fiscal, Social) & EB5 Analysis Regional and Sub- Regional Analysis Beacon conducts analysis at an international, national, state, county, and city level --and even down to the zip code, pending data availability. We analyze data on Employment, Industry, Real Estate, and Consumption. Past Clients: • City and County of Los Angeles • City and County of Riverside • East Bay Economic Dev. Agency Beacon has evaluated the impact of entities like universities, music festivals, infrastructure projects, and real estate development projects. Beacon has also conducted impact analyses that combine more than one of the above like that of L.A’s Olympic bid. Past Clients: • University of Southern California • Metropolitan Water District • LA 2024 Olympic Bid Committee Beacon conducts industry and policy analysis on topics like green innovation, tech and workforce development, and industry sector strategies. Beacon has strong in-house expertise around housing policy and economic development support. Past Clients: • California Apartment Association • Long Beach Downtown Dev. Corp. • Santa Cruz Workforce Dev. Board EXHIBIT B Beacon Economics Thank You adam@BeaconEcon.com | beaconecon.com EXHIBIT B Beacon EconomicsBeacon Economics | beaconecon.com Christopher Thornberg, PhD Founding Partner, Beacon Economics Director, UCR SoBA Center for Economic Forecasting and Development November 2020 The Covid Recession: Where Next? Stages of Recovery EXHIBIT B Beacon EconomicsBeacon Economics §Covid-19: A global natural disaster Over 53 million cases, with over 1.2 million deaths (20% in the US) Currently in midst of largest surge to date, albeit one offset by falling death rates Good news on the vaccine front: 2 products shown to have 95% effectiveness §The Recession The macro debate, “U”, “V”, or whatever… A unique business cycle, lessons of the past are not applicable Beacon: in the ”V” camp—rapid movement back to normality with little LR damage The recession ended in April, worst quarter in economic history followed by the best Little sign that current surge is causing a new downturn §The Path Ahead Winner / Loser economy with some sectors struggling while others prosper Remainder of recovery a function of controlling Covid-19 The real risks: inflation and higher interest rates driven by excessive government intervention The Pandemic and the Economy Source: American Community Survey EXHIBIT B Beacon EconomicsBeacon Economics Miserabilism and the Pandemic US Economic Viewpoint | 02 April 2020 3 open the economy with businesses returning and people going back to work. This will unleash pent-up demand which we believe will generate a 30% pop in 4Q GDP. Nonetheless, we think this will be a slow recovery overall as many workers will be displaced and businesses adapt to a period of lost revenue. A quick note on what % qoq saar means When considering our forecasts, it is important to keep in mind that we are reporting the growth rates for GDP on a sequential basis based on seasonally adjusted annualized levels. By looking at data sequentially, you are able to track turning points in the economy more quickly than if you look at things on an annual year-over-year (yoy) basis. Most of the time, sequential means a month-over-month (mom sa) change. In the case of GDP, the data are quarterly and growth rates are additionally annualized (% qoq saar), meaning that the growth rate for the quarter is converted into an annual number (as if it was the growth rate for the year). Again, our forecast for is for a -7% qoq saar decline in 1Q, a -30% qoq saar decline in 2Q and a -1% qoq saar decline in 3Q. On an un-annualized basis, this translates into a -1.8% qoq, -8.5% qoq and -0.2% qoq decline, respectively, to the level of real activity. As referenced earlier, the total cumulative decline would be 10.4%. On a dollar basis, the level of GDP is reported as an annualized figure, and the cumulative loss in our forecast is roughly $2tn annualized (Chart 2). The consumer cuts back The consumer is on the frontline from the shock of the COVID-19 pandemic. Based on the BAC aggregate credit and debit card data we can track daily spending trends. As we show in Table 2, in early March, there was a sharp drop in spending on travel with airlines, cruises and lodging down sharply. By the middle of March, this weakness spread to recreation services (museum, theaters, etc.) and in a matter of days to restaurants, clothing and other discretionary good and services. There is a partial offset by greater spending on necessities such as at grocery stores. By our calculation, about 20% of total consumer spending was down more than 40% yoy by late March. Even assuming trend growth for categories such as shelter, utilities and healthcare, it translates to a substantial decline in overall spending at the end of the month. There are two other indicators that support this degree of weakness. The first is the sharp drop in auto sales to 11.4 million saar in March from the trend of almost 17 million saar previously. One of the first places consumers cut back is on big-ticket durable items, particularly those that require debt financing. We also found that consumer sentiment collapsed in the second half of the month which was also highlighted by the daily data released by the University of Michigan survey. Chart 1: Cumulative decline in real GDP during previous recessions (%) Source: BofA Global Research, Bureau of Economic Analysis Chart 2: Real GDP trajectory (2012$ saar, trillions) Source: BofA Global Research, Bureau of Economic Analysis -4.0% -3.6% -3.1% -2.6% -2.5% -2.2% -1.7% -1.4% -1.3% -0.7% -0.4% -10.4% -12%-10%-8%-6%-4%-2%0% 2020 2008 1957 1974 1981 1953 1980 1949 1990 1960 1970 2001 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 Mar-18 Sep-18 Mar-19 Sep-19 Mar-20 Sep-20 Mar-21 Sep-21 Real GDP ($tn saar) BofA forecast W CBO Forecast: Gap between actual and potential US output EXHIBIT B Beacon EconomicsBeacon Economics §Subprime Lending Bubble $15 trillion in borrowing 01-07 Collapse of lending standards §Caused massive imbalances in economy Housing and consumer spending bubbles Record low savings, massive trade deficit, consumer debt levels §8 years to recovery Truly lost jobs, rebuilding incomes, careers Flow-Stock problems (housing, cars) Balance sheet issues Financial markets digging out of bad debt §The Pandemic Recession Driven by consumer fear Very large, rapid, but not sustained No reason for structural shift §Harm to economy is building now Loss of revenue / incomes Supply chain effects §Broad range of possible outcomes 1.How healthy the economy? 2.How much of the economy was closed? 3.What has the government done to intervene? 4.How long will the pandemic impact economic activity? 5.Will there be a major shift in post-pandemic spending patterns The Great Recession vs Today EXHIBIT B Beacon EconomicsBeacon Economics §The Recession Driven by panic / health mandates Peak in February, trough in April, deepest / shortest cycle ever §Recovery Stage 1: Learning to Live With Covid-19 Mitigation / adaptation of businesses and consumers Winners and Losers with shift in spending to less impacted sectors §Recovery Stage 2: Containing the Disease Certain sectors impacted by Covid-19; travel, recreation, hospitality Accepting the Inevitable: moving down the resistance curve Policies that protect vulnerable / minimize impact on economy §Recovery Stage 3: Return to Normality Modest long run damage to economy Massive government stimulus has supercharged potential demand Big issues are with Covid-19 response: The federal debt / inflation Stages of the Pandemic Recession EXHIBIT B Beacon EconomicsBeacon EconomicsSource: American Community Survey The Recession Ended in April -16.0% -14.0% -12.0% -10.0% -8.0% -6.0% -4.0% -2.0% 0.0% 14500 15000 15500 16000 16500 17000 17500 18000 18500 19000 19500 20000 Feb-19Apr-19Jun-19Aug-19Oct-19Dec-19Feb-20Apr-20Jun-20Aug-20Monthly GDP GDP % OT 2020 Diff from Q1 Q2 Q3 19Q4 GDP -5 -31.4 33.1 -3.5% Consumption -4.75 -24.01 25.27 -3.3% Goods 0.03 -2.06 9.24 6.7% Services -4.78 -21.95 16.04 -7.7% Fixed investment -0.23 -5.27 4.96 -2.7% Structures -0.11 -1.11 -0.43 -14.0% Equipment -0.91 -2.03 3.34 -1.9% Intellectual property 0.11 -0.53 -0.03 -2.6% Residential 0.68 -1.6 2.09 5.1% Change in inventories -1.34 -3.5 6.62 Net exports 1.13 0.62 -3.09 Exports -1.12 -9.51 4.9 -15.3% Imports 2.25 10.13 -7.99 -7.1% Government 0.22 0.77 -0.68 -0.2% Federal 0.1 1.17 -0.39 2.6% State and local 0.12 -0.4 -0.3 -1.9% EXHIBIT B Beacon EconomicsBeacon EconomicsSource: American Community Survey Sept-Sept Change Sept YoY Ch Total 549256 5.4% Non-store retailers 83781 23.8% Hardware 37825 19.1% Sports / Hobbies 7710 14.4% Motor vehicle & parts 114803 10.9% Food & beverage stores 70794 10.5% Health & personal care stores 31425 5.3% Furniture & home furn. stores 10407 4.6% General merchandise 62055 4.3% Clothing 19478 -12.5% Gasoline 35909 -13.3% Restaurants / Bars 55595 -14.4% Consumers Leading the Way 80 85 90 95 100 105 110 115 120 Jan-18Mar-18May-18Jul-18Sep-18Nov-18Jan-19Mar-19May-19Jul-19Sep-19Nov-19Jan-20Mar-20May-20Jul-20Sep-20Real Consumer Spending (Indexed) Goods Services EXHIBIT B Beacon EconomicsBeacon Economics Production Trends 80 85 90 95 100 105 110 115 Jan-04Jan-05Jan-06Jan-07Jan-08Jan-09Jan-10Jan-11Jan-12Jan-13Jan-14Jan-15Jan-16Jan-17Jan-18Jan-19Jan-20Industrial Production Weight YoY Total industry 100 -7.3 Energy 25.94 -12.1 Consumer products 5.02 -3.7 Commercial products 2.38 -12.5 Oil and gas well drilling 0.55 -68.4 Converted fuel 4.71 -9.1 Primary energy 13.27 -14.1 Non-energy 74.06 -5.6 Selected high-technology 1.83 5.8 Motor vehicles and parts 5.5 0.4 Consumer goods 19.69 -2.7 Business equipment 7.96 -12.7 Construction supplies 5.44 -6.4 Business supplies 6.08 -8.7 Materials 25.21 -6.9 EXHIBIT B Beacon EconomicsBeacon EconomicsAmerican Community Survey The Bounce in Trade 60 70 80 90 100 110 120 Jan-17Apr-17Jul-17Oct-17Jan-18Apr-18Jul-18Oct-18Jan-19Apr-19Jul-19Oct-19Jan-20Apr-20Jul-20Nominal Imports and Exports (Indexed) Imports Exports California Exports SEP 2020 YTD %2018 -2019 %2019 -2020 TOTAL ALL COMMODITIES 113.16 -2.32 -12.82 Dairy Prods; Birds Eggs; Honey 1.31 2.78 28.05 Pharmaceutical Products 3.39 8.16 8.85 Miscellaneous Edible Preparations 1.63 16.1 5.12 Miscellaneous Chemical Products 2.62 5.79 2.71 Industrial Machinery, Including Computers 18.25 -12.36 -1.59 Edible Vegetables & Certain Roots & Tubers 1.13 3.85 -1.99 Edible Fruit & Nuts; Citrus Fruit Or Melon Peel 7.04 3.43 -4.99 Beverages, Spirits And Vinegar 1.19 -3.78 -6.44 Electric Machinery Etc.; Sound Equip;19.60 -11.42 -7.44 Plastics And Articles Thereof 3.10 -3.34 -9.06 Optic, Photo Etc., Medic Or Surgical Instruments 11.64 0.48 -12.57 Aircraft, Spacecraft, And Parts Thereof 5.10 3.94 -25.07 Vehicles, Except Railway Or Tramway 7.90 28.98 -26.43 Nat Etc Pearls, Prec Etc Stones, Pr Met Etc; Coin 3.90 -9.43 -40.42 Mineral Fuel, Oil Etc.; Bitumin Subst; Mineral Wax 2.56 4.82 -43.42 EXHIBIT B Beacon EconomicsBeacon Economics Investment Trends 300 350 400 450 500 550 600 650 2005Q1Q4Q3Q22008Q1Q4Q3Q22011Q1Q4Q3Q22014Q1Q4Q3Q22017Q1Q4Q3Q22020Q1Real Investment in Structures $Bil20192020 Private fixed investment 1.5%-2.7% Nonresidential 1.4%-4.9% Structures 1.9%-14.0% Commercial and health care 2.3%-4.1% Manufacturing 3.4%-9.1% Power and communication 20.5%-4.7% Mining exploration, shafts, wells -11.0%-49.8% Equipment -1.3%-1.9% Information processing eq 1.9%14.5% Industrial equipment -2.6%-3.7% Transportation equipment -5.1%-21.9% Intellectual property products 4.6%-2.6% Software 6.8%1.4% Research and development 3.6%-4.2% Entertainment, literary, artistic 1.1%-12.2% Residential 1.6%5.1% EXHIBIT B Beacon EconomicsBeacon Economics CRE Lending –U.S. Source: FDIC, FRB, Mortgage Bankers Association (MBA) and Wells Fargo Securities EXHIBIT B Beacon EconomicsBeacon Economics Nonresidential Rents and Vacancies Source: REIS Office Cost of Rent Vacancy Rate Q3-2020 ($)1-Year % Growth Q3-2020 (%)1-Year Change San Francisco 65.8 2.5 9.9 1.1 East Bay 35.5 2.2 16.4 1.1 South Bay 47.0 0.9 18.3 0.1 Retail Cost of Rent Vacancy Rate (%) Q3-2020 ($)1-Year % Growth Q3-2020 (%)1-Year Change San Jose 37.6 0.3 5.7 0.3 San Francisco 41.3 -0.6 4.8 0.6 South Bay 31.9 -0.7 8.3 0.3 EXHIBIT B Beacon EconomicsBeacon Economics Nonresidential Permits Source: CIRB 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 Aug-14Aug-15Aug-16Aug-17Aug-18Aug-19Aug-20Value of Permits ($000s)Nonresidential Permits -Southern California Commercial Alterations 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 Aug-14Aug-15Aug-16Aug-17Aug-18Aug-19Aug-20Value of Permits ($000s)Nonresidential Permits -Northern California Commercial Alterations EXHIBIT B Beacon EconomicsBeacon EconomicsSource: National Association of Realtors, S&P Global Housing –U.S. 3.0 3.5 4.0 4.5 5.0 5.5 6.0 6.5 7.0 170 180 190 200 210 220 230 Jul-16Jan-17Jul-17Jan-18Jul-18Jan-19Jul-19Jan-20Jul-20Year-Over-Year % ChangeIndex at Jan-2000 = 100S&P/Case-Shiller National Index Index Year-Over-Year Change 0.0 1000.0 2000.0 3000.0 4000.0 5000.0 6000.0 7000.0 0.0 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 Jan-12Aug-12Mar-13Oct-13May-14Dec-14Jul-15Feb-16Sep-16Apr-17Nov-17Jun-18Jan-19Aug-19Mar-20US Single Family Market Inventory Sales EXHIBIT B Beacon EconomicsBeacon Economics Real Estate Fundamentals 15 40.0% 45.0% 50.0% 55.0% 60.0% 65.0% 70.0%1994Q41996Q21997Q41999Q22000Q42002Q22003Q42005Q22006Q42008Q22009Q42011Q22012Q42014Q22015Q42017Q22018Q4Equity share of Residential Real Estate 2.5% 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% Q1-85 Q1-87 Q1-89 Q1-91 Q1-93 Q1-95 Q1-97 Q1-99 Q1-01 Q1-03 Q1-05 Q1-07 Q1-09 Q1-11 Q1-13 Q1-15 Q1-17Vacant Units For Sale / Rent Held Off Market EXHIBIT B Beacon Economics Housing Markets: Great Fundamentals Source: FRED 16 -5.0% 0.0% 5.0% 10.0% 15.0% 20.0%05:Q106:Q107:Q108:Q109:Q110:Q111:Q112:Q113:Q114:Q115:Q116:Q117:Q118:Q119:Q120:Q1Growth Mortgage Debt (Y-o-Y) 500 550 600 650 700 750 800 99:Q200:Q301:Q403:Q104:Q205:Q306:Q408:Q109:Q210:Q311:Q413:Q114:Q215:Q316:Q418:Q119:Q2Credit Score for Mortgage Originations Median 25th percentile 10th percentile EXHIBIT B Beacon Economics Owner and Renter Costs? Source: ACS 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0 2005200720092011201320152017Share of Owners by Housing Cost as % of Income w Mortgage <20 >35 30.0 32.0 34.0 36.0 38.0 40.0 42.0 44.0 46.0 20052006200720082009201020112012201320142015201620172018Share of Renters by Housing Cost as % of Income <25 >35 EXHIBIT B Beacon EconomicsBeacon Economics What is going on? 59.0 60.0 61.0 62.0 63.0 64.0 65.0 66.0 67.0 68.0 69.0 70.0 1995-01-011997-01-011999-01-012001-01-012003-01-012005-01-012007-01-012009-01-012011-01-012013-01-012015-01-012017-01-012019-01-01US Homeownership Rate 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11.0 12.0 2000-01-012001-10-012003-07-012005-04-012007-01-012008-10-012010-07-012012-04-012014-01-012015-10-012017-07-012019-04-01Rental Vacancy Rate EXHIBIT B Beacon EconomicsBeacon Economics Housing Starts 0 200 400 600 800 1000 1200 2015-09-012016-01-012016-05-012016-09-012017-01-012017-05-012017-09-012018-01-012018-05-012018-09-012019-01-012019-05-012019-09-012020-01-012020-05-012020-09-01SF Housing Starts SAAR 0 100 200 300 400 500 600 700 2015-09-012016-01-012016-05-012016-09-012017-01-012017-05-012017-09-012018-01-012018-05-012018-09-012019-01-012019-05-012019-09-012020-01-012020-05-012020-09-01MF Housing Starts EXHIBIT B Beacon EconomicsBeacon EconomicsSource: American Community Survey State Sales 30000 50000 70000 90000 110000 130000 Q1-04Q1-05Q1-06Q1-07Q1-08Q1-09Q1-10Q1-11Q1-12Q1-13Q1-14Q1-15Q1-16Q1-17Q1-18Q1-19Q1-20Home Sales 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 Jan-02Mar-03May-04Jul-05Sep-06Nov-07Jan-09Mar-10May-11Jul-12Sep-13Nov-14Jan-16Mar-17May-18Jul-19Months Supply of Inventory EXHIBIT B Beacon EconomicsBeacon EconomicsSource: California Association of Realtors Region Median SF Home Prices Home Sales 1-Yr % ChangeAug-20 1-Yr % Change California $706,900 14.5 14.6 SF Bay Area $1,068,000 18.7 10.8 Inland Empire $435,000 14.5 9.0 Los Angeles Metro $615,000 12.8 4.4 California Real Estate 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 Aug-05Aug-06Aug-07Aug-08Aug-09Aug-10Aug-11Aug-12Aug-13Aug-14Aug-15Aug-16Aug-17Aug-18Aug-19Aug-20($, Seasonally Adjusted)Median Prices of Existing Single Family Homes California LA Metro SF Bay Inland Empire EXHIBIT B Beacon EconomicsBeacon Economics Apartment Market Source: REIS 1000 1500 2000 2500 3000 3500 Q3-05Q3-06Q3-07Q3-08Q3-09Q3-10Q3-11Q3-12Q3-13Q3-14Q3-15Q3-16Q3-17Q3-18Q3-19Q3-20Gross Rent per Unit ($)Cost of Rent San Francisco (MD)East Bay South Bay 2.0 2.5 3.0 3.5 4.0 4.5 5.0 5.5 6.0 Q3-05Q3-06Q3-07Q3-08Q3-09Q3-10Q3-11Q3-12Q3-13Q3-14Q3-15Q3-16Q3-17Q3-18Q3-19Q3-20Rate (%, MA)Vacancy Rate San Francisco (MD)East Bay South Bay Year -Over-Year Chg. San Francisco : -9.6% South Bay: -5.1% East Bay: -3.1% EXHIBIT B Beacon Economics 0.30 0.35 0.40 0.45 0.50 0.55 0.60 Maine…Vermont…North Dakota…West Virginia…Montana…New Jersey…Texas…Hawaii…California…Utah…Housing Units per Capita (2017) - Top 5 and Bottom 5 States) housing units/pop (2017)US Average California SUPPLY Problems Source: American Community Survey, U.S. Census Bureau 51 California 8.3% 50 Washington 8.5% 49 Oregon 9.3% 48 Maryland 9.9% 47 Nebraska 9.9% 46 Mass 10.0% 45 Utah 10.1% 44 Ohio 10.3% 43 Colorado 10.3% 42 Connecticut 10.6% 41 DC 10.6% 40 New Jersey 11.0% 2018 Housing Vacancy Own Rent California 2.2%13.4% Hawaii 3.7%11.9% Alaska 3.3%9.5% New York 1.3%8.4% Utah 1.4%8.2% Arizona 1.6%8.2% Texas 1.9%7.4% New Jersey 0.8%6.7% Nevada 1.4%6.2% Washington 1.2%6.1% Oregon 1.5%5.8% Florida 1.1%5.7% 2018 Share Overcrowded Housing EXHIBIT B Beacon EconomicsBeacon Economics Permitting Trends Source: CIRB County 2020 YTD Through Q2 Change from 2019 YTD Growth from 2019 YTD (%) Riverside 3,754 834 28.6 San Diego 1,812 373 25.9 Los Angeles 2,537 -44 -1.7 San Bernardino 1,461 -83 -5.4 Orange 1,257 -209 -14.3 County 2020 YTD Through Q2 Change from 2019 YTD Growth from 2019 YTD (%) Riverside 97 -1249 -92.8 San Diego 2,237 182 8.9 Los Angeles 6,759 -683 -9.2 San Bernardino 425 -268 -38.7 Orange 2,271 -481 -17.5 Single-Family Permits Multifamily Permits EXHIBIT B Beacon EconomicsBeacon Economics Credit issues? 0 1 2 3 4 5 6 7 8 9 10 1999:01:002000:01:002001:01:002002:01:002003:01:002004:01:002005:01:002006:01:002007:01:002008:01:002009:01:002010:01:002011:01:002012:01:002013:01:002014:01:002015:01:002016:01:002017:01:002018:01:002019:01:002020:01:00Bank DQ Rates to Q2 Commercial C&I 0 5 10 15 0 5 10 15 03:Q104:Q105:Q106:Q107:Q108:Q109:Q110:Q111:Q112:Q113:Q114:Q115:Q116:Q117:Q118:Q119:Q120:Q1Credit Card Mort gag e Auto Loan HE Revolvi ng Percent of Balance 90+Days Delinquent by Loan Type EXHIBIT B Beacon EconomicsBeacon Economics Mortgage Markets 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 03:Q104:Q105:Q106:Q107:Q108:Q109:Q110:Q111:Q112:Q113:Q114:Q115:Q116:Q117:Q118:Q119:Q120:Q1To 30-60 days late To 90+days late Quarterly Transition Rates for Current Mortgage Accounts EXHIBIT B Beacon EconomicsBeacon Economics Lagging sectors Opportunity Insights: Consumer Spending HF Data EXHIBIT B Beacon EconomicsBeacon Economics Airports and Hotels 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0%3/16/204/16/205/16/206/16/207/16/208/16/209/16/2010/16/20TSA Transits, Y/Y Difference 100 110 120 130 140 150 160 170 180 190 200 11-Jul18-Jul25-Jul1-Aug8-Aug15-Aug22-Aug29-Aug5-Sep12-Sep19-Sep26-SepWeekly ADR This Year Last Year EXHIBIT B Beacon EconomicsBeacon Economics The Second Surge impact… EXHIBIT B Beacon EconomicsBeacon Economics Surge #3 EXHIBIT B Beacon EconomicsBeacon Economics New surge vs second wave Speed of outbreaks % of Population with Resistance Herd Immunity Control Achieved Government Efforts? • Cost Benefit analysis needed • Focus on personal behavior not economic activity • Protect the population at highest risk Total deathsCovid Deaths All ages 198,809 % total Under 1 year 22 0.00% 1–4 years 15 0.00% 5–14 years 35 0.00% 15–24 years 369 0.20% 25–34 years 1,541 0.80% 35–44 years 4,039 2.00% 45–54 years 10,627 5.30% 55–64 years 25,421 12.80% 65–74 years 42,950 21.60% 75–84 years 52,618 26.50% 85 years and over 61,172 30.80% EXHIBIT B Beacon EconomicsBeacon Economics Winners and Losers EXHIBIT B Beacon EconomicsBeacon Economics The biggest lagging indicator: Jobs EXHIBIT B Beacon EconomicsBeacon Economics CA vs US: Lead / Lag 115.0 120.0 125.0 130.0 135.0 140.0 145.0 2017-01-012017-04-012017-07-012017-10-012018-01-012018-04-012018-07-012018-10-012019-01-012019-04-012019-07-012019-10-012020-01-012020-04-012020-07-01Index of Payroll Employment US CA State Employment Sep-20 Sep-19 Total Nonfarm 15982.3 17471.2 -1488.9 Leisure and Hospitality 1454.3 2033.6 -579.3 -28.5% Government 2476.3 2608.8 -132.5 -5.1% Other Services 463.4 577.6 -114.2 -19.8% Retail Trade 1535.9 1648.4 -112.5 -6.8% Health Care 2339.5 2439.2 -99.7 -4.1% Manufacturing 1221 1318.1 -97.1 -7.4% Admin Support 1040 1135.9 -95.9 -8.4% Information 515.7 567.2 -51.5 -9.1% NR/Construction 863.3 914.5 -51.2 -5.6% Wholesale Trade 653.5 692.7 -39.2 -5.7% Education 345.8 384.7 -38.9 -10.1% Prof Sci Tech 1307.4 1343.1 -35.7 -2.7% Logistics 686.2 708.6 -22.4 -3.2% Management 242.3 254.8 -12.5 -4.9% Financial Activities 838.3 844.3 -6 -0.7% EXHIBIT B Beacon EconomicsBeacon Economics Labor Market Holes 0 2 4 6 8 10 12 14 Oct-19Nov-19Dec-19Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20Unemployment Temp Layoff Unemployed 56.0 58.0 60.0 62.0 64.0 66.0 68.0 1984-05-011986-11-011989-05-011991-11-011994-05-011996-11-011999-05-012001-11-012004-05-012006-11-012009-05-012011-11-012014-05-012016-11-012019-05-01US Participation Rate EXHIBIT B Beacon EconomicsBeacon Economics More Context 0.0 1.0 2.0 3.0 4.0 5.0 6.0 2000-12-012002-02-012003-04-012004-06-012005-08-012006-10-012007-12-012009-02-012010-04-012011-06-012012-08-012013-10-012014-12-012016-02-012017-04-012018-06-012019-08-01Jobs Opening Rate 84 86 88 90 92 94 96 98 100 102 Jan-19Mar-19May-19Jul-19Sep-19Nov-19Jan-20Mar-20May-20Jul-20Sep-20Index of Earnings and Jobs Jan 2020 = 100 Payrolls Worker Earnings EXHIBIT B Beacon EconomicsBeacon Economics Small Business? - 5,000 10,000 15,000 20,000 25,000 Jan-06Oct-06Jul-07Apr-08Jan-09Oct-09Jul-10Apr-11Jan-12Oct-12Jul-13Apr-14Jan-15Oct-15Jul-16Apr-17Jan-18Oct-18Jul-19Apr-20California Business Applications High-Propensity Business (SSA) Application Business Application from Corporations (SA) -29% -44% -33% -70% -60% -50% -40% -30% -20% -10% 0% 10% 1/29/ 2 0 2/28/ 2 0 3/29/ 2 0 4/28/ 2 0 5/28/ 2 0 6/27/ 2 0 7/27/ 2 0 8/26/ 2 0 9/25/ 2 0% change since JanuaryChange in Small Business Reopenings California San Jose San Francisco Oakland EXHIBIT B Beacon EconomicsBeacon Economics CARES Act: $3 trillion in a $5.5 trillion quarter §Households $300 billion direct payments $250 billion unemployment expansion Potential benefits = median weekly income §Business $400-600 billion small business loans $500 billion economic stabilization for airlines, national security important industries etc. §Local government support $350 billion, direct payments to governments, hospitals, airports, transit §The Fed Rate cuts Full QE efforts §Other Efforts IRS, states: delaying tax payments Local government moratorium on evictions Large landlords providing rent deferral Large public mortgage holders allowing owners to defer mortgages Food programs expanding Policy (Over)reaction EXHIBIT B Beacon EconomicsBeacon Economics Stimulus Dry Powder 10000 11000 12000 13000 14000 15000 16000 17000 18000 19000 20000 Jan-17Feb-17Mar-17Apr-17May-17Jun-17Jul-17Aug-17Sep-17Oct-17Nov-17Dec-17Jan-18Feb-18Mar-18Apr-18May-18Jun-18Jul-18Aug-18Sep-18Oct-18Nov-18Dec-18Jan-19Feb-19Mar-19Apr-19May-19Jun-19Jul-19Aug-19Sep-19Oct-19Nov-19Dec-19Jan-20Feb-20Mar-20Apr-20May-20Jun-20Jul-20Aug-20Sep-20US Disposable Household Income by Source Earned Dis Inc Govt Bene EXHIBIT B Beacon EconomicsBeacon Economics Dry Powder 0.0 1000.0 2000.0 3000.0 4000.0 5000.0 6000.0 7000.0 2015-08-012015-12-012016-04-012016-08-012016-12-012017-04-012017-08-012017-12-012018-04-012018-08-012018-12-012019-04-012019-08-012019-12-012020-04-012020-08-01Household Savings Billions SAAR $1.3 Tr Excess Savings 9000 10000 11000 12000 13000 14000 15000 16000 17000 2015-09-232016-09-232017-09-232018-09-232019-09-232020-09-23Bank Deposits, Billions $2.5 Tr Excess Deposits EXHIBIT B Beacon EconomicsBeacon Economics Who is Ahead / Behind? EXHIBIT B Beacon EconomicsBeacon Economics Government Debt Source: FRED 42 -1000 0 1000 2000 3000 4000 5000 2007-01-012007-10-012008-07-012009-04-012010-01-012010-10-012011-07-012012-04-012013-01-012013-10-012014-07-012015-04-012016-01-012016-10-012017-07-012018-04-012019-01-012019-10-01Total Borrowing (Annual Billions) Household State Local Federal Non-Financial Financial -3500000 -3000000 -2500000 -2000000 -1500000 -1000000 -500000 0 500000 1978-01-011982-01-011986-01-011990-01-011994-01-011998-01-012002-01-012006-01-012010-01-012014-01-012018-01-01FY Federal Deficit EXHIBIT B Beacon EconomicsBeacon Economics Federal Reserve Policy Source: FRED 43 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2020-01-012020-02-012020-03-012020-04-012020-05-012020-06-01Effective Federal Funds Rate 0 1000000 2000000 3000000 4000000 5000000 6000000 7000000 8000000 2002-12-182004-12-182006-12-182008-12-182010-12-182012-12-182014-12-182016-12-182018-12-18Fed Balance Sheet EXHIBIT B Beacon EconomicsBeacon Economics Financial Trends Source: FRED 44 0 500 1000 1500 2000 2500 3000 3500 4000 2015-10-072016-10-072017-10-072018-10-072019-10-072020-10-07S&P 500 300 400 500 600 700 800 900 1988-01-011990-10-011993-07-011996-04-011999-01-012001-10-012004-07-012007-04-012010-01-012012-10-012015-07-012018-04-01Real Average Household Wealth EXHIBIT B Beacon EconomicsBeacon Economics Inflation Warning 0.0 0.5 1.0 1.5 2.0 2.5 2010-07-012011-03-012011-11-012012-07-012013-03-012013-11-012014-07-012015-03-012015-11-012016-07-012017-03-012017-11-012018-07-012019-03-012019-11-012020-07-01Core PCE Inflation 0.0 5.0 10.0 15.0 20.0 25.0 1960-01-011964-01-011968-01-011972-01-011976-01-011980-01-011984-01-011988-01-011992-01-011996-01-012000-01-012004-01-012008-01-012012-01-012016-01-012020-01-01Y-o-Y M2 Growth EXHIBIT B Beacon EconomicsBeacon Economics Personal Behavior §This is not a “new normal” Polio, smallpox, plague, etc. Spanish flu, MERS, SARS Terrorism episodes No permanent change in consumer behavior seen §Some segments will lag Older consumers Global tourism Business Issues §Shakeout in stressed sectors Oversupply of restaurants Retail shifting to online §Perhaps a good lesson? More flexibility for remote work Some long run impact on business travel Office is not over, but… Industrial: Local vs global transport Long Run Consumer / Business Behavior EXHIBIT B Beacon EconomicsBeacon Economics The election EXHIBIT B Beacon EconomicsBeacon Economics §National Election Biden, House in Democrat hands Senate likely to stay with Republicans, we await GA’s next election Big issue: uncertainty until transition §Where do we head? Red senate: lock down for 2 years Blue senate: ??? Good for CA; better alignment, personal connections, chance to focus on internal issues §State Election Props 15 (split roll), 16 (affirmative action), 21 (rent control), 23 (dialysis) going down Props 19 (prop tax), 22 (App subcontractors), 24 (internet) win: what about AB5? Shows CA population well to the political right of state legislative bodies General issue of taxes §Big state political shift The election EXHIBIT B Beacon EconomicsBeacon Economics §It ain’t good, but it ain’t that bad.. The “V” is the only logical outcome Speed of recovery dictated by pace at which virus gets under control again Behavior, not policy at center of issue §Baseline Forecast -4.8% Q1, -31%Q2, 33% Q3, 8% Q4 Close to full recovery by Q3-2021 Unemployment below 7% by year end Moderate upticks in debt distress Stock market—who knows Little impact on long run real estate values Retail / restaurants / tourism to lag §Wildcards True Second round of outbreaks / shutdowns Global situation How long until travel gets going Government budgets §The true enemy: Miserabilism More bad policy driven by a basic lack of context Health needs conflated with culture wars Uncomfortable math: A lot of economic damage relative to positive health outcomes More targeted policies needed 2020: The Long Run Still Matters EXHIBIT B Beacon Economics What can Beacon do for you? 50 Housing, Land Use, & Real Estate Advisory Sustainable Growth and Development Economic & Revenue Forecasting Economic, Fiscal and Social Impact Analysis Regional and Sub- Regional Analysis Litigation and Testimony For more information, see Slide 2. Continue the conversation. Contact Dr. Chris Thornberg directly at chris@beaconecon.com or 310.571.3399 Let’s discuss your goals and needs. Beacon has 6 Practice Areas covering a range of services and products. To view again or download this presentation and for further information, go to: www.BeaconEcon.com Connect with us. Our 6 Practice Areas EXHIBIT B Beacon Economics Portfolio Spotlight 51 Housing, Land Use, & Real Estate Advisory Economic & revenue forecasting Litigation and testimony Sustainable Growth & Development Impact (Economic, Fiscal, Social) & EB5 Analysis Regional and Sub- Regional Analysis Beacon conducts analysis at an international, national, state, county, and city level --and even down to the zip code, pending data availability. We analyze data on Employment, Industry, Real Estate, and Consumption. Past Clients: • City and County of Los Angeles • City and County of Riverside • East Bay Economic Dev. Agency Beacon has evaluated the impact of entities like universities, music festivals, infrastructure projects, and real estate development projects. Beacon has also conducted impact analyses that combine more than one of the above like that of L.A’s Olympic bid. Past Clients: • University of Southern California • Metropolitan Water District • LA 2024 Olympic Bid Committee Beacon conducts industry and policy analysis on topics like green innovation, tech and workforce development, and industry sector strategies. Beacon has strong in-house expertise around housing policy and economic development support. Past Clients: • California Apartment Association • Long Beach Downtown Dev. Corp. • Santa Cruz Workforce Dev. Board EXHIBIT B Beacon Economics Thank You Chris@BeaconEcon.com | beaconecon.com EXHIBIT B Revenue Update Preparing for the Coming Year (and beyond) As presented by Poll Question #1 of 6 ƒTrue of False. My community is impacted by the recent reduction in tourism? (please choose one) 1.True, mostly domestic tourism. 2.True, mostly international tourism. 3.True, both international and domestic tourism. 4.False. Reduced tourism does not affect my community. 2 Exhibit D Please Note 3 • If you have trouble with audio, try switching from computer to phone or vise versa • If you have trouble with polls , try changing the size of the window with the poll and/or webinar. • However, if you can’t take the poll, you will not be eligible for CPE credits as dictated by accreditation rules. Today’s Objectives 1.Provide the latest thinking sales, and hotel taxes in the near-term and next few years 2.Understand how your community might be impacted by ongoing COVID-19 revenue related impacts; 3.Provide tools to think about these broad trends and how they might impact your upcoming budget, public service delivery and capital project funding 4.Answer any other questions that we can! 4 Exhibit D Today’s Speakers 5 Michael Coleman Fiscal Policy Advisor League of California Cities x CSMFO Ken Nordhoff Principal HdL Companies Caroline Beteta President and CEO Visit California KNdhffCarolineBeteta Dec. 15, 2020 California Society of Municipal Finance Officers Webinar Exhibit D CC aroline Beteta President & CEO Visit California •Officially formed in 1996 •Nonprofit 501(c)6 •19,000+ assessed businesses •Mission: Create desire for the California experience •37-member board of directors Exhibit D BBoard Leadership EE conomic development ecosystem CDFA CAL TRANS Go-BIZ NATURAL RESOURCES Governor Gavin Newsom Lt. Governor’s Interagency Committee on International Affairs & Trade Assembly Committee on Arts, Entertainment, Sports, Tourism and Internet Media Exhibit D California is No. 1 Travel Economy in U.S. $0.00 $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00 California Florida New York Texas Nevada Illinois Hawaii Visitor Spending By State, 2018 ($ Billion) Source: U.S. Travel Association Statewide updates Exhibit D California Tourism’s Record Growth Ends Source: Dean Runyan Associates, Tourism Economics $0 $20 $40 $60 $80 $100 $120 $140 $160 1993 2006 2019 2020 $144.9B TRAVELER SPEND 2019 $66.1B PROJECTED TRAVELER SPEND 2020 $12.2B Tax Revenue 1.2M Tourism Jobs CA Travel Spending Forecast $144.9 $66.1 $102.0 $121.1 $138.1 $146.2 2019 2020 2021 2022 2023 2024 Source: Tourism Economics, Sept. 25 Forecast 54.5% DECLINE Exhibit D Regional Occupancy 77.1%74.3%67.0% 67.0%61.2%60.0%54.3%50.8%50.0%48.8%45.9%44.9% 5% 14% -7% -7% -23%-20%-13% -32%-39% -21% -44%-45% Shasta Cascade North Coast Inland Empire Central Valley Gold CountryCentral Coast High Sierra San Diego Los Angeles Deserts San Francisco Orange County October 2020 Occupancy Change YOY Source: STR Inc. California Future Room Bookings Source: Visit California Research, Travelclick, Forwardkeys; Nov. 21, 2020 Exhibit D States and Cities Have Become More Reliant on Travel-Generated Tax Revenue 4.0% 4.8%5.0% 5.0% 5.1%5.0%5.2% 5.2% 5.3% 5.3% 5.3% -0.5% 0.5% 1.5% 2.5% 3.5% 4.5% 5.5% $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Travel-Generated State and Local Tax Revenue ($ Billion)Travel Share of Total U.S. Tax Collection Source: U.S. Travel Association TOT Collections Plummet $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 $5,500,000 $6,000,000 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 TOT payments Source: Four-star Los Angeles County hotel Exhibit D California Local Tax Loss -$121 -$196 -$218 -$140 -$120 -$132 -$82 -$114 -$94 Mar. Apr. May June July Aug. Sept. Oct. Nov. Source: Visit California Research/Tourism Economics The impact of tourism State level: California •From 2012- 2019, TOT collections in California cities increased 28% Local level: Anaheim •FY18/19, Anaheim collected $163 million in hotel tax – 40% of its General Fund Revenue •FY20/21, Anaheim Projects that hotel tax will drop to $83.7 million •Disneyland’s closure alone could cost the region $5 billion this year Main Street: Visitor spend •More than one-third of all travel spending is spent at restaurants and retail in your communities Exhibit D U.S. Meetings Size Limitations Travel Matters Exhibit D LLocal Impacts San Francisco •Hotel tax revenue down 60% Long Beach •Projects a 43% loss in hotel tax forcing millions of cuts Santa Monica •Anticipates a 54% drop in hotel tax revenue Bakersfield •17% drop in TOT – nearly $2 million Palm Springs •Estimates nearly 60% drop in hotel tax revenue WW hen Tourism Marketing Goes Away Colorado-1993 •Eliminated a $12 Million marketing budget San Diego-2013 •Eliminated a $30 Million marketing budget •Saw $2.4 Billion economic loss annually •Estimated loss of $17 Million in TOT collections over two years Exhibit D TT he Good News •Vaccine is rolling out •Visit Newport Beach hit its annual revenue goal six months early •Rancho Cordova occupancy is 70- plus percent •Consumers’ expectations for their spending in 2021 is highest in four years iindustry.VisitCalifornia.com/research Exhibit D IIndustry Communications •industry.VisitCal ifornia.com/Cor onavirus •Weekly Industry Emails al ifornia.com//Cor y Emails TTravelMatters.CA.com Exhibit D LLess Travel Spending Æ Fewer Local Services Poll Question #2 of 6 ƒAre you more or less concerned about the impacts of tourism on your community than 15 minutes ago? (please choose one) 1.More 2.Less 3.About the Same 30 Exhibit D C S M F O ™December 15, 2020 Michael Coleman coleman@muniwest.com 530.758.3952 December 2020 ƒUtility Fees, utility user taxes, franchises. 32 Exhibit D December 2020 ƒUtility Fees, utility user taxes, franchises. ƒCOVID19 impacts on property tax, if anything, will not show up for another year or so. 33 December 2020 ƒUtility Fees, utility user taxes, franchises. ƒCOVID19 impacts on property tax, if anything, will not show up for another year or so. ƒProposition 19 property tax base portability. Implementation is deferred effects are variable among locations (+/-) – years out. 34 Exhibit D December 2020 ƒUtility Fees, utility user taxes, franchises. ƒCOVID19 impacts on property tax, if anything, will not show up for another year or so. ƒProposition 19 property tax base portability. Implementation is deferred effects are variable among locations (+/-) – years out. ƒStreets and Roads Funds from the State (HUTA, RMRA). Holding st eady … because rate increases offset lower fuel consumption. 35 December 2020 ƒUtility Fees, utility user taxes, franchises. ƒCOVID19 impacts on property tax, if anything, will not show up for another year or so. ƒProposition 19 property tax base portability. Implementation is deferred effects are variable among locations (+/-) – years out. ƒStreets and Roads Funds from the State (HUTA, RMRA). Holding st eady … because rate increases offset lower fuel consumption. ƒState shifts/taking/borrowing of property tax or other local revenue sources. Constitutionally protections. 36 Exhibit D December 2020 ƒUtility Fees, utility user taxes, franchises. ƒCOVID19 impacts on property tax, if anything, will not show up for another year or so. ƒProposition 19 property tax base portability. Implementation is deferred effects are variable among locations (+/-) – years out. ƒStreets and Roads Funds from the State (HUTA, RMRA). Holding st eady … because rate increases offset lower fuel consumption. ƒState shifts/taking/borrowing of property tax or other local revenue sources. Constitutionally protections. ƒSales Tax small business deferral programs (90 day, 12 mo.): small utilization for most, supports business survival, at worst -a cash flow issue. 37 December 2020 38 Exhibit D December 2020 ƒSector-specific sales tax, lodging tax, and business tax impacts. 39 December 2020 ƒSector-specific sales tax, lodging tax, and business tax impacts. ƒImpacts of shifts in economic behavior: online transactions, shift in purchaser location, shift in retailer location. 40 Exhibit D December 2020 ƒSector-specific sales tax, lodging tax, and business tax impacts. ƒImpacts of shifts in economic behavior: online transactions, shift in purchaser location, shift in retailer location. ƒPopping of the pools (use tax =>sales tax). 41 December 2020 ƒSector-specific sales tax, lodging tax, and business tax impacts. ƒImpacts of shifts in economic behavior: online transactions, shift in purchaser location, shift in retailer location. ƒPopping of the pools (use tax =>sales tax). ƒAbsence of federal or state action to provide immediate term revenue replacement. 42 di Exhibit D December 2020 ƒSector-specific sales tax, lodging tax, and business tax impacts. ƒImpacts of shifts in economic behavior: online transactions, shift in purchaser location, shift in retailer location. ƒPopping of the pools (use tax =>sales tax). ƒAbsence of federal or state action to provide immediate term revenue replacement. ƒLonger term change / structural damage to the economy: live / work, virtual vs. in-person, international travel confidence. 43 di Poll Question #3 of 6 ƒWhich of the these are you most concerned ? (please choose one) 1.Decline in Sales Tax, Lodging Tax, and Business Tax 2.Shifts in Economic Behavior 3.Absence of Federal or State Action 4.Longer Term Damage to the Economy 44 Exhibit D December 2020 45 December 2020 December 2020 billions 46 Exhibit D December 2020 47 December 2020 48 - 250 500 750 1,000 1,250 1,500 1,750 2,000 2,250 2,500 2,750 3,000 3,250 FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 FY22-23Millions §2103 cities&counties §2104 counties §2106 §2107 cities estimated projected >>>>>>>>>>>> Road Maintenance & Rehabilitation AccountTCRF loan repayment H.U.T.A. §2105 cities&counties Exhibit D SALES TAXES WHAT HAPPENED AND WHAT TO EXPECT CA - LAST TWO YEARS 50 Exhibit D COVID QUARTERS COMPS - CA 51 Pools 33% surge mitigated half of brick and mortar 13% decline TOP 10 SEGMENTS 2020 YTD 52 Decreases -SIP restrictions, shuttered locations, limited operations, lack of travel Increases –Essential businesses, spike in online ordering, home improvements Rank Business Type Description 2019 YTD 2020 YTD YTD $ Chg YTD % Chg 1 New Motor Vehicle Dealers $481M $453M -$28M -6% 2 Service Stations 403M 286M -117M -29% 3 Discount Dept Stores 279M 278M -1M 0% 4 Building Materials 238M 260M 22M 9% 5 Quick-Service Restaurants 238M 205M -32M -14% 6 Casual Dining 289M 179M -111M -38% 7 Grocery Stores 132M 144M 12M 9% 8 Fulfillment Centers 62M 126M 64M 102% 9 Contractors 131M 124M -7M -5% 10 Medical/Biotech 88M 86M -2M -2% Exhibit D 8 REGIONS RESULTS 53 AB 147 – ‘WAYFAIR’ •Fully implemented •$1.9b plus statewide •Excluding district taxes •Remote Sellers started filing April 1, 2019 •Marketplace Facilitators began October 1 •Added $260m to pools •Major contributor to growth last 4 quarters •Also grew district taxes 54 Exhibit D POOLS 2020 DNA County & State Pools Behavioral Shift COVID-19 Impacts Wayfair AB147 Federal Stimulus 55 AB147 – ‘WAYFAIR’ BOOSTS POOLS 56 Exhibit D Poll Question #4 of 6 ƒWhat sources of information do you use/consume to help with your revenue projections? (please choose all that apply) 1.Internal Transactions, Activity (e.g., # of permits sold.) 2.Business/ Trade Journals 3.State/ Federal / Other Government’s Reporting 4.Outside/External Expertise 5.Other (please submit via “Question”) 57 BEHAVIORS, INFLUENCES AND MORE… 58 Exhibit D SAVINGS AND SPENDING RELATIONSHIP 59 60 Exhibit D WHAT’S OPEN? •And what’s not: ƒRestaurants ƒSchools ƒBars/Nightclubs ƒRetail Centers ƒShopping Malls ƒHotels/Lodging Many categories with limited access and/or operational restrictions 61 MUCH LESS DINING IN… 62 Exhibit D FUEL PRICES STILL DOWN 63 64 Exhibit D HOLIDAYS 2020 65 4q20 will see growth in pools; not good news for local merchants in general retail sector TAX DEFERRALS – PART DEUX •Gov announced November 30 •Highlights: •Automatic 3 month extension - taxpayers filing less than $1 million sales tax on return •4q20 – January 31 deadline extended until April 30 •1q21 –April 30 deadline extended until August 2 •Interest & penalty free payment agreements - businesses up to $5 million in taxable sales •$50k can be rolled into a 12 month deferral program Impacts: •Automatic extensions stay within FY 2020-2021 •Biggest issue - defers actual returns/data •Normal analysis delayed until returns filed •Missing payments ‘doubled up’ once returns remitted •Small # 12 month extensions 66 Exhibit D THIS RUNNING LIST ISN’T FINISHED….. 67 Poll Question #5 of 6 ƒWhich of the following do you think will be forever changed by the COVID era? (please choose all that apply) 1.Movie Theaters/ Entertainment Industry 2.College 3.Live Music or Sporting Events / Concerts 4.Mall Shopping 5.Restaurants 68 Exhibit D BEHAVIORAL SHIFTS CONTINUE… •Working from home stays •Less time/people in office •Fewer people in stores, eateries •More online, delivery •Household savings weaken 69 HOSPITALITY PAIN 70 •Years to Recover •Occupancy levels •Room Rates •Impacts tax generation at eateries, venues, stores Exhibit D TRAVEL STRUGGLES 71 2021 TRENDS •Delivery, curbside, in store pickup new normal •Alternative business models ring up gains •Lines blurring between rentals, sales and subscriptions •Refurbished products •Fulfillment hubs eclipse storefronts •New store concepts •Pop ups •Shared space (e.g. Ulta Beauty in Targets) •Online get more personal, experiential 72 Exhibit D 2021 OUTLOOK •Hospitality/travel struggle •Ecommerce up (again) •Strong housing market •No so for office & commercial centers •Phase II stimulus •Expected, targeted, limited impact •Vaccine effect to be gradual •Federal Tax rates going higher 73 74 • FY 2020/2021 – partial prior year recovery • FY 2021/2022 – real recovery underway • Projections will vary due to: • Local tax base • Geography • Reopening variances FORECAST FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 FY25/26 Pools 6.3% 7.3% 7.1% 9.9% 20.0% 19.3% 3.1% 6.0% 6.0% 6.0% 6.0% Point-of-Sale 2.6% 2.5% 5.1% 3.4% -8.2% -1.7% 8.7% 3.6% 3.0% 2.7% 2.7% Combined Total 3.1% 3.1% 5.4% 4.3%-4.1%2.1% 7.5% 4.1% 3.6% 3.4% 3.4% PROJECTIONACTUAL Exhibit D RECOVERY RESOURCES •CNN Business •https://www.cnn.com/business/us-economic-recovery-coronavirus •Tracktherecovery.org •https://tracktherecovery.org/ 75 Next Steps 78 Exhibit D Poll Question #6 of 6 ƒWhat was of the greatest value from today’s webinar ?(please click all that apply) 1.Hearing the latest thinking about sales, and hotel taxes in the near-term and next few years 2.Learning more about future impacts by ongoing COVID-19 conditions; 3.Ways to think about trends and how they might impact your upcoming budget, public service delivery and capital project funding 4.All of the Above 79 Contacts for Today ƒSpeakers x Caroline Beteta x communications@visitcalifornia.com x Michael Coleman x coleman@muniwest.com x Ken Nordhoff x knordhoff@hdlcompanies.com ƒProducer/Moderator x Craig Lesner, clesner@gfoa.org 80 Exhibit D Coaching Resources and Feedback ƒA digital audio recording of this webinar and agenda packet with a PDF of these slides will be posted in approximately 24 hours. Find it under the “Agenda and Archives” tab at www.csmfo.org/training/webinars ƒOther coaching resources, including volunteer one-on-one coaches are available at www.csmfo.org/training/coaching ƒPlease complete the survey following the conclusion of this webinar! ƒLook up and view past webinars at www.csmfo.org/training/webinars/audio-archives 81 82 Thank You! CaliforniaCityFinance.com The California Local Government Finance Almanac Exhibit D