[samsolomon]

Whoa, not only last, but last by a long shot. Most of the cities toward the bottom in that list are in the lower 50s and upper 40s. Then you have the bottom 3—Portland at 41%, Cleveland at 36% and San Francisco at 31%.

That's quite a drop off.

[thatfrenchguy]

That's mostly looking at downtown though?

[YeBanKo]

SF is small and its downtown has an oversized impact on its financials. There couple of relatively large areas with older residential buildings that pay fairly low property tax and have mostly small businesses. Business related revenue from relatively small area is what allows San Francisco its breathing space in the budget.