London Moeder Advisors ("LMA") has completed an analysis of the property tax revenue potential derived from eliminating minimum lot size requirements for single-family zones within the City of San Diego. This analysis is an outgrowth from LMA's prior study which determined that by eliminating the City's 100-year-old minimum single-family lot size requirement of 5,000 square feet, it would open the door to High Density Family Housing (HDF) at an average 42% cost reduction in the price of replacement homes.