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HomeMy WebLinkAbout20091938.tiffft�1*1 Wilk COLORADO September 1, 2009 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 FIRSTBANK OF LONGMONT 12345 W COLFAX AVE LAKEWOOD, CO 80215 RE: THE BOARD OF EQUALIZATION, 2009, WELD COUNTY, COLORADO - STIPULATE PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT #: R2718304 PARCEL #: 131107218003 - FIR HPM L3 HIGH PLAINS MARKETPLACE SITUS: 6080 FIRESTONE BLVD FIRESTONE 80504 Dear Petitioner: On July 28, July 30, and August 5, 2009, the Board of County Commissioners of Weld County, Colorado, convened, and acting as the Board of Equalization, pursuant to Section 39-8-101, C.R.S., et.seq., considered the Stipulation on your petition of appeal of the County Assessor's valuation of your property described above, for the year 2009. The Stipulation was entered into between the Assessor and said petitioner(s), and accepted by the Board of Equalization, agreeing that the assessment and valuation of the Weld County Assessor be Stipulated as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR ACTUAL VALUE AS STIPULATED $1,306,200 $1,088,500 2009-1938 AS0073 FIRSTBANK OF LONGMONT - R2718304 Page 2 If you have questions or need additional information, please do not hesitate to contact me at (970) 336-7215, Extension 4226. Very truly yours, Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor TAX PROFILE SERVICES INC 1380 SOUTH SANTA FE DRIVE STE 200 DENVER, CO 80223 2009-1938 AS0073 From: 07/29/2009 08:13 #654 P.002/003 07/20/2009 14:07 FAX 9703046433 WELDCOUNTYASSESSOR l 002/003 2009 COUNTY BOARD OF EQUALIZATION WELD COUNTY ASSESSOR'S ACCOUNT NUMBER R2718304 STIPULATION (As To Tax Year 2009 Actual Value) RE PETITION OF: NAME: FIRSTBANK OF LONGMONT 12345 W COLFAX AVE LAKEWOOD CO 80215 Petitioner(s), FIRSTBANK OF LONGMONT and the Weld County Assessor, hereby enter into this Stipulation regarding the tax year 2009 valuation of the subject property, and jointly move that the Board of Equalization to enter its order based on this Stipulation. Petitioner(s) and the Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: FIR HPM L3 HIGH PLAINS MARKETPLACE SITUS: 6080 FIRESTONE BLVD FIRESTONE 805040000 2. The subject property is classified as Commercial property 3. The County Assessor originally assigned the following actual value to the subject property for 2009. LAND: $557.568 IMPROVEMENTS: $748.632 TOTAL: $1,306.200 4. After further review and negotiation, the petiioner(s) and Weld County Assessor agree to the following actual value for the subject property. LAND: $557.568 IMPROVEMENTS: $530.93Z TOTAL: $1.086.500 2009-1938 From: 07/29/2009 08:13 #654 P.003/003 07/20/2009 I4:07 FAX 9703046433 WELDCOUNTYASSESSOR 11003/003 5. The valuations, as established above, shall be binding only with respect to tax year 2009. 6. Brief narrative as to why the reduction was made: Value was adjusted based upon the general market prices per sq. ft. that were in place in the base period, additionally the income was considered as backup for the market. 7. A hearing has not yet been scheduled before the Board of Equalization. DATED this 20 day of July, 2009. fitf. kl putt/` - r Attorney Arced- Petitioner(s) or Attorney Address: 1 3,70 6 . Z ,r -. A.us. CS go2-it3 Telephone: ;O 3- V 7 7- V6 -O 5 f County Assessor. ADDRESS: 1400 N.17th Avenue Greeley, CO 80831 (970) 353-3845 ext. 3656 Address: Telephone: From: 07/20/2009 14:07 FAX 9703046433 NELDCOUNTYASSESSOR 07/29/2009 08:12 #654 P.001/003 Q 001/003 1400 N, 17" Ave Greeley, CO 60631 970-383-3845 ext 3672 970-304-8433 wmelle1Ooo.weid.eo.ue Weld County Assessor Office Jeff Monroe Prom: Wade Melles Pais: 303-477-4597 Pagear 3 Phone: 303-4774504 OaNr 20 -Jul -09 Re: Stipulation col ❑ Urgent ❑ For Review C PIN., Comment )(Please Reply O Please Recycle • Commenter Sign and return Thank you. Wade 9?D- "3- 3 z COMMERCIAL 1,306,200 REAL AND PERSONAL PROPERTY NOTICE OF DETERMINATION Christopher M. Woodruff WELD Assessor 1400 N 17th Ave GREELEY, CO 80631 Date of Notice: 6/24/2009 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM SCHEDULE/ACCOUNT NO, 2009 TAX AREA AL DESCRIPTION/ SICAL LOCATION R2718304 3133 FIRSTBANK OF LONGMONT 12345 W COLFAX AVE LAKEWOOD, CO 80215 FIR HPM L3 HIGH PLAINS MARKETPLACE SITUS: 6080 FIRESTONE BLVD FIRESTONE 805040000 6080 FIRESTONE BLVD FIRESTONE, CO 805040000 ASSESSOR'S VALUATION ACTUAL VALUE AFTER 1,306,200 TOTAL $1,306,200 $1,306,200 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: LHO2 - No change has been made to the valuation of this property. Colorado law requires us to send this notice of denial for all properties on which we do not adjust the value. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The deadline for filing personal property appeals is July 20. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. TAX PROFILE SERVICES INC 1380 SOUTH SANTA FE DRIVE SUITE 200 DENVER CO 80223 1s -Dr -AR PR 207-0B/08 NOD #:3160 County Board of Equalization Hearings will be held from July 1 through August 5 at 915 10th Street, Greeley, CO To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: WELD COUNTY BOARD OF EQUALIZATION 915 10TH Street. P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000 Ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property and on or before July 20 for personal property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. if you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 11. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 97' Avenue and 9"' Street, P.O. Box C Denver, CO 80203 Greeley, Colorado 80632 (303) 866-5880 Telephone (970) 356-4000 Ext. 4520 www.dola.colorado.govlbaa Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, ,c 39-1-120(3), C.R.S. L PETITION TO COUNTrBOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2008? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. Signature Telephone Number Date 1 Attach letter of authorization signed by property owner. 15•DPT•AR PR 207-08,08 NOD k 3160 COUNTY OF WELD STATE OF COLORADO 2009 PETITION FOR APPEAL Real Property TO THE HONORABLE WELD COUNTY BOARD OF EQUALIZATION: Petitioner, FIRSTBANK HOLDING COMPANY, by and through its undersigned agent, TAX PROFILE SERVICES, INC. (TPS), hereby appeals the County Assessor's Notice of Determination (copy attached) for the property described below for assessment year 2009. A notarized Statement of Agency is also attached. PETITIONER / PROPERTY OWNER: FirstBank Holding Co. MAILING ADDRESS: PROPERTY DESCRIPTION: PROPERTY ADDRESS: SCHEDULE NUMBER(s): APPEAL IS ON: DESCRIPTIVE COMMENTS OF APPEAL: Valuation provided by Assessor does not comport with our income analysis. The property value CANNOT exceed $859,000. c/o Tax 1380 S. Denver, Profile Services, Inc. Santa Fe Drive, Suite 200 Colorado 80223 FirstBank of Longmont #537 6080 Firestone Firestone, Colorado R2718304 Land & Improvements TAX PROFILE SERVICES, INC., Agent for Petitioner By: N PHO: FAX: EMAIL: DATE: ey M. Monroe 3) 477-4504 (303) 477-4597 monroe@golftax.com July 15, 2009 STATEMENT OF AGENCY FIRSTBANK HOLDING COMPANY 12345 W. Colfax Avenue Lakewood, Colorado 80215 Telephone: 303.235.1311 (hereinafter "Taxpayer") hereby appoints TAX PROFILE SERVICES, INC. 1380 S. Santa Fe Drive, Suite 200 Denver, Colorado 80223-3260 Telephone: 303.477.4504 (hereinafter "TPS") as its representative and agent in connection with the valuations for assessment of Taxpayer's real and personal property located in the state of COLORADO (hereinafter "the Property") for assessment years 2009 and 2010. TPS shall have full authority to: I . Review all applicable records relating to the valuation for assessment for the Property; 2. Discuss the valuation for assessment of the Property with the County Assessor, or any of his or her representatives, as to the amount of valuation which TPS deems appropriate in the circumstances; 3. Accept on behalf of the Taxpayer any valuation for assessment; and 4. Pursue any statutory remedies which Taxpayer may possess, before the County Assessor, County Board of Equalization, State Board of Assessment Appeals, District Court, Appellate Courts, the Supreme Court, or in binding arbitration, in the Taxpayer's name and on Taxpayer's behalf with regard to the Property. This appointment of agency shall remain in effect until revoked in writing by the parties. FIRSTBANK HOLDING COMPANY STATE OF COLORADO ss. COUNTY OF JEFFERSON By: 3�/i/o y ri O. Medbery Da e Sr. Vice President - Accounting SUBSCRIBED AND SWORN TO before me this 1 day of Medbery as Sr. Vice President of FirstBank Holding Company. / -a5 -ao/a [SE Notary Public ,2009,by Lori O. FirstBank #537 6080 Firestone Blvd Firestone, Colorado INCOME APPROACH TO VALUE BANK Net Rentable Square Footage Rental Rate/SF* Total Rental Rate / SF Potential Gross Income Less Vacancy/Collection Allowance* Effective Gross Income Less Management Fee Less Assets for Reserve Replacement NET OPERATING INCOME Capitalization Rate*" Total Tax Rate Capitalized Value (NOI/cap rate) INCOME APPROACH TO VALUE 4,049 $ 20.43 $ 20.43 $ 82,721.07 5.00% $ 4,136.05 $ 78,585.02 3.0% $ 2,481.63 4.0% $ 3,308.84 $ 72,794.54 8.47% 8.47% $ 859,439.69 $ 859,000.00 * BOMA, US Private Sector, City Analyses 2007, Denver, CO ** "Vacancy rates for commercial property in 2008", The Denver Post, Feb 1, 2009 *** RealtyRates.com, 2nd Quarter 2008 Prepared by TPS 5/27/2009 CITY ANALYSES 2007 Denver, CO SUBURBAN 50,000-99,999 SQ. FT. INCOME OFFICE AREA e RETAIL AREA OTHER AREA 8 23.41 20.99 19.60 TOTAL RENT.95 GROSS PARKING INC 2 TENANT SERVICES 4 .12 13 .06 TO TOTAL COMES 8 23.57 21.47 19.62 EXPENSE CLEANING REPAIR/MAINT UTILITIES ROADS/GROUNDS SECURITY ADMINISTRATIVE TOTAL OPER EXP FIXED EXPENSE TOTAL OPER+FIX DIR LEASING EXP AMORT LEASING EXP PARKING EXP DOLLARS/SO. FT AVG EDIA MID RANGE' - LO DETAIL' OFFICE RENT 16.37 BASE RENT PASS-THROUGHS 5.67 OPER COST ESCAL 4.67 BASE RENT ESCAL LEASE CANCEL RENT ABATEMENT CLEANING PAYROLL ROUTNE CONTRACT SPEC ICONTACT SUP/MAT/MISC TRASH REMOVAL RPEPPAIRR/MAINT OLL .40 3 Income calculation based on office rentable sq. "low = 25th percentile', high = 75th percentile AVERAGE BIDS .96 1.25 1.70 .41 .13 72 6.10 3.60 9.71 1.48 .97 1.24 1.73 .49 .04 29 6.22 3.18 9.75 .30 DETAIL' ELEVATOR HVAC ELECTRICAL STRUC/ROOF PLUMBING FIRE/LIFE SAFETY GEN EXTERIOR GEN INTERIOR CONTRACT .79 .05 .09 .05 6 2 6 6 5 6 .09 1.04 1.67 .19 .02 1.16 5.60 2.40 8.37 .20 AVERAGE 08 32 .05 .02 .02 .07 .27 .20 .35 UTIU TIES 1.49 ELECTRICITY GAS 49 FUEL OIL STEAM CH WTR WATER/SEWER .14 28.48 .20 28.61 BLDS TOTAL OFFICE RENTABLE AREA 626,325 SO. FT DOLLARS/SO. FT. AVG EDIA MID RANGE - LO HIG 1.17 1.53 1.82 .65 .27 2.54 6.37 4.66 10.38 .83 23.31 20 43 19.19 28.48 .97 1.26 1.73 .42 .13 1.74 6.18 3.65 9.83 1.50 97 1.24 1.73 .49 .04 1.29 626 318 975 0 .89 1.06 1.72 19 .02 1.16 5.96 2.40 8.37 .20 1.17 1.53 1.82 .65 .27 2.70 6.37 4.66 10.38 .83 DETAIL' RDS/GOS RDS/GDS LANDSCAPE .16 RDS/GDS GARAGE 04 RDS/GDS SNOW .25 RDS/GDS OTHER .05 SEC SEC PAYROLL SEC CONTRACT .13 6 SEC OTHERTENT Oi 2 SEC ADMINISTRATIVEPAYL .68 6 ALLOC ADMIN 85 7 MGMT FEES .15 PROF FEES AVERAGE BLDS Expense calculation based on total bldg Denver, CO SUBURBAN 100,000-299,999 SQ. FT. INCOME OFFICE AREA RETAIL AREA THER AREA TTOTAL RENT 1 GROSS PARKING INC TENANT SERVICES MISCELLANEOUS TOTAL INCOME 1 EXPENSE CLEANING 1 REPAIR/MAINT UTILITIES I ROADS/GROUNDS SECURITY ADMINISTRATIVE 1 TOTAL OPER EXP I FIXED EXPENSE TOTAL OPER+FIX 1 DIR LEASING EXP AMORT LEASING EXP PARKING EXP BL05 11 DETAIL' OFFICE RENT 17 59 BASE RENT PASS-THROUGHS .73 OPER COST ESCAL 3.17 BASE ESCAL CANCEL LEASE RENT ABATEMENT CLEANING PAYROLL ROUTINE CONTRACT .02 SPEC CONTRACT .06 SUP/MAT/MISC .15 TRASH REMOVAL .04 AVERAGE DOLLARS/SO. Fr. EDIA MID RANGE" LO GM rentable sq. tt. 5 4 5 3 DETAIL' GEN OFC EXP .11 EMP EXP OTHER ADM EXP .32 3 FIXED EXPENSES REAL ESTATE TAX 3.35 8 BLDG INSURANCE 8 .23 PERS OTHER TAX LICENSE FEE LEASING EXPENSES PAYROLL ADV/PROMOTION 04 3 TRAVEL DIR-COMMISSIONS .17 3 DIR-BUY OUT PROF FEES U.S. PRIVATE SECTOR OCCUPANCY INFO. SOFT/OFFICE TENANT 2939.04 SOFT/RETAIL TENANT SOFT/OFFICE WORKER 234.14 SOFT/MAINTENANCE STAFF 56122.78 OFFICE OCCUPANCY (%) 94.59 RETAIL OCCUPANCY Oi YR-END RENT ($) 20'43 5 OSS PARKING INC/STALL ($) PARKING RATIO (STALLS/1000SF) 3.63 RENTABLE/GROSS SOFT .98 RENTABLE/USABLE SOFT 1.02 TOTAL BTUs (000's/rsq CAPITALIZATION THRESHOLD (5) BUILDING HOURS I_ttFJHd BLDS 95.75 5 2 4 2 5 4 AVERAGE BLDS DETAIL' DIR-TENANT IMP 2.71 .11 AMORT-COMMISSION AMORT-TENANT IMP AMORT-BUY-OUTS AMORT-OTHER PARKING IN HOUSE CONTRACT SNOW SHUTTLE TELECOMMUNICATIONS WIRE ACCESS ROOF TOP TOTAL INCOME TOTAL EXPENSES TOTAL OFFICE RENTABLE AREA 1.642.445 SO, Fr. DOLLARS/SO. Fr. AVG MID RANGE" LO 19.65 20.81.61 .46 .62 19.90 22. 04 .10 .10 44 .10 .41 .24 .62 34 2034 21.64 20.07 22.56 1.06 1.08 .86 1.13 1.52 1.26 97 1.88 1.69 1.57 1.51 1.74 .40 .49 AA .18 .14 .05 .22 1.17 .96 .83 1.34 5.97 5.26 5.07 6.56 3.32 3.25 2.56 341 9.20 9.02 8.10 10.02 4.25 3.04 1.92 3.86 BLDS DETAIL' AVERAGE ELEVATOR .11 11 HVAC .35 6 ELECTRICAL .05 4 STRUC/ROOF .01 PLUMBING p4 FIRE/LIFE SAFETY .06 GEN EXTERIOR.14 9 SEC PAYROLL GEN INTERIOR 1.13 6 CONTRACT 9 UTILITIES g ELECTRICITY 1.44 9 GAS 9 FUEL OIL STEAM REPAIWMAINT CH WTR .59 9 WATEWSEWER .10 8 PAYROLL Expense calculation based on total bldg. rentable sq 'Income calculation based high = 75th perceoffice ntile e sq. It.; —low = 25th percentile; BLDS 18.77 19.74 17.98 22.04 1.06 1.52 1.69 44 .18 1.18 5.99 3.33 9.24 4.25 08 26 1.57 .45 .14 .97 5.26 3.25 9.02 3.04 86 .97 1.51 .40 .05 .83 5.09 2.57 8.10 1.92 1.13 1.88 1.77 .49 .22 1.38 6.56 3.41 10.02 3.86 DETAIL' RDS/GDS RDS/GDS LANDSCAPE .23 RDS/GDS GARAGE 11 RDS/GDS SNOW 16 RDS/GDS OTHER .07 SEC SEC CONTRACT 17 7 SEC EQUIPMENT .03 3 SEC OTHER ADMINISTRATIVE PAYROLL ALLOC ADMIN MGMT FEES PROF FEES AVERAGE 9 9 9 7 6 9 BLDS 9 7 6 6 .54 10 .54 12 .06 4 4 AVERAGE C 2008 BOMA Expenance Exchange OCCUPANCY INFO. SOFT/OFFICE TENANT 9$11` SOFT/RETAIL TENANT SOFT/OFFICE WORKER 32 SOFT/MAINTENANCE STAFF 75257. OFFICE OCCUPANCY (%) 86. RETAIL OCCUPANCY (%) YR-END RENT ($) 22 GROSS PARKING INC/STALL (5) 143 PARKING RATIO (STALLS/1000SF) RENTABLE/GROSS SOFT RENTABLENSABLE SOFT TOTAL BTUs (000's/rsI CAPITALIZATION THRESHOLD (51 BUILDING HOURS AVERAGE'(' m. DETAIL' AVERAGE BLDS _ GEN OFC EXP .16 9 DIR-TENANT IMP EMP EXP DIRCTHER OTHER ADM EXP 08 5 AMORT-COMMISS?'.� AMORT-TENANT IMP FIXED EXPENSES S AM0RT-BUYOUTS REAL ESTATE TAX 3.09 12 AMORT-OTHER KING BLDG INSURANCE .26 11 PERS PROP TAX 01 6 PNRHOUSE OTHER TAX CONTRACT LICENSE FEE SNOW LEASING EXPENSES SHUTTLE _p PAYROLL 8 TELECOMMUNICA.. `. ADV/PROMOTION .03 4 WIRE ACCESS TRAVEL ROOF TOP DIN -COMMISSIONS .99 5 L INCOME DIR-BUY OUT .02 2 TOTAL EXPENSES PROF FEES C 2008 BOMA Experience ExS;• M AVERA(' DETAIL' C C • Zooa. bea ;nante ciAM"ell! RealtyRates.com INVESTOR SURVEY - 2nd Quarter 2008' OFFICE -SUBURBAN Item Minimum Spread Over 10 -Year Treasury Debt Coverage Ratio Interest Rate Amortization Mortgage Constant Loan -to -Value Ratio Equity Dividend Rate --- ' Maldine. Spread Over 10 -Year Treasury Debt Coverage Ratio Interest Rate Amortization Mortgage Constant Loan -to -Value Ratio Equity Dividend Rate Spread Over 10 -Year Treasury Debt Coverage Ratio Interest Rate Amortization Mortgage Constant Loan -to -Value Ratio Equity Dividend Rate 0.36% 0.90 4.10% 30 0.057984 85% 7.79% 4.41% 1.65 8.15'/. 15 0.115720 60% 14.23% DCR Technique 0.90', 0.057984 0.85 Band of Investment Technique Mortgage 85%', 0.057984 0.049286 Equity 157.! 0.0779001 0.011685 OAR Surveyed Rates DCR Technique I 1.65 0.115720 0.60 Band of Investment Technique Mortgage 60%1 0115720 0.069432 Equity 401 0.142300 0.656920 OAR I Surveyed Rates 2.39% OCR Technique 1281 0.081988 0.73 1.28 Band of Investment Technique 6.13%. Mortgage 23 Equity 0.081988 OAR 73% Surveyed Rates 73%! 0.081988 0.059441 28%i i 0.106880: 0.029392 10.69% 'fat Barter 2000 Daa 4.44 6.10 5.79 11.46 12.64 12-00 7-58 8.88 Copyright 2006 RealtyRter.con ^' Rem Re arty Rates.com INVESTOR SURVEY - 2nd Quarter 7008' OFFICE - MEDICAL u Spread Over 10 -Year Treasury Debt Coverage Ratio Interest Rate Amortization Mortgage Constant Loan -to -Value Ratio Equity Dividend Rate Input 1.60% OCR Technique 1.45 0.066935k 0.70 1.45 Band of Investment Technique 5.34% Mortgage 70%, 0.066935 0.046854 30 Equity _ 30%i 0.078900; 0.023670 0.066935 OAR i I, 70% Surveyed Rates 7.89% Spread Over 10 -Year Treasury 4.99% Debt Coverage Ratio 1.60 Interest Rate 8.73%. Amortization 15 Mortgage Constant 0.119757 Loan -to -Value Ratio 50% Equity Dividend Rate 14.83%. IY Spread Over I0 -Yea Treasury 3.29% Debt Coverage Ratio 1.53 Interest Rate 703% Amortization 23 Mortgage Constant 0.088621 ra DCR Technique 1.60 0.119757 0.50 Band of Investment Technique Mortgage 50%I 0.119757 0.059878 Equity ', 50%! 0.148300 I, 0.074150 OAR I j Surveyed Rates OAR 6.79 7.05 6.70 9.58 OCR Technique Band of Investment Technique Mortgage ',I 60% 1 Equity 40% OAR ; 1.53, 0.0886211 0.60 0.088621 I 0.053172 0.110130i 0.044052 13A0 12.73 8.11 9.72 Loan -to -Value Ratio Equity Dividend Rate 60% 11.01% Survey 8.60 1st Quirt er 2008 mu RealtvRates.comTM Copyright 2008 RaltyRatcr.con I" 7v Hello