Anyone with millions to spare and the desire to splurge on a new house in a neighborhood that proclaims it need look no further than California, metro New York City, or a handful of cities in New England and a sprinkling of other places for the home of their dreams.

A new report from PropertyShark lists the top 100 most expensive U.S. zip codes. It turns out that 66% of them are located in California's Bay Area and metro Los Angeles. With metro New York thrown in, 78% of the most expensive zip codes were accounted for.

Leading the list of ritzy zip codes was 94027 in Atherton, CA, where the median sale price was $7.9 million – a 5%, $400,000 drop from the previous year. The lowest priced zip code of the top 100 was 11231, Kings County, NY where the median was $1.91 million.

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