This is an extremely informative piece by Ed Ring for the California Policy Center. Keep in mind that all cities, except San Rafael, are in the CalPERS pension system. Although none of them made the "top 20" list, San Rafael (part of the Marin County Employees Retirement Association, MCERA) would have ranked #1, above Millbrae.
You might recall that San Rafael taxpayers pay 61 percent of payroll (employees pay 12 percent) as the annual pension cost. Novato taxpayers pay 48 percent of payroll (employees pay 14 percent) for the Novato Fire District’s annual pension bill. Novato Fire is also in the MCERA system.
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