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HomeMy WebLinkAbout20172223.tiffAugust 9, 2017 Petitioner: CENTERPLACE OF GREELEY III LLC C/O PROPERTY TAX DEPT PO BOX 790830 SAN ANTONIO, TX 78279-0830 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): CATALYST PROPERTY TAX CONSULTANTS, LLC 2291 ARAPAHOE AVE BOULDER, CO 80302 RE: THE BOARD OF EQUALIZATION 2017, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2017-2223 Dear Petitioner: Appeal #: 2008216808 Hearing Date: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2017. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R4997408 Stipulated - Approved Stipulated Value $13,471,610 $12,000,000 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2016, MUST comply with the following provisions of C.R.S. Section 39-8-107(5): (5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the board of assessment appeals pursuant to section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the board of assessment appeals. (b)(I) The assessor, the county board of equalization, or the board of county commissioners of the county, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move the board of assessment appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the county attorney and shall be accompanied by a certification that the county assessor or the county board of equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: 303-864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the /county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(1), the rules of Colorado appellate review and C.R.S. Section 24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. Section 39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e., Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, apLe Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners and Board of Equalization Cc: Christopher Woodruff, Weld County Assessor COUNTY BOARD OF EQUALIZATION WELD COUNTY Single. County Schedule Number R4997408 STIPULATION (As To Tax Year_2017_ Actual Value) RE PETITION OF : NAME: CENTERPLACE OF GREELEY III LLC ADDRESS: 4114 - 4210 Centerplace Dr. Greeley, CO Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2017 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: GR 3CP L1 BLKI CENTERPLACE PHASE 3 MINOR 2. The subject property is classified as commercial property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2017: Total $13,471,610.00 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2017 actual value for the subject property: Total $12,000,000.00 5. The valuation, as established above, shall be binding only with respect to tax year 2017. 6. Brief narrative as to why the reduction was made: Further review of all approaches to value indicated an adjustment. 7. Both parties agree that: EThe hearing scheduled before the Board of Equalization on (Date) at (Time) be vacated. EA hearing has not yet been scheduled before the Board of Equalization. R4997408 1 TED this 18th day of July, 2017. itioner( r Agent or Attorney Address: ,:k9 I AR/4P,a1- tIJD‘Co 472,2 -1 - Telephoner -12_0 .7 f+ 4J7 T--ehone:(970) 336-7235 n sistaCounty ( � Attorney Respondent, Weld County Board of Commissioners Docket Number Stip-1,Frm R4997408 Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 County As. esso Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 2 From: To: Subject: Date: Attachments: weld-cboe@weldgov.com CTB-County Board of Equalization Board of Equalization Appeal Submitted Tuesday, July 11, 2017 12:09,24 PM 2017 BCE appeal form centerplace of greeley.pdf Centerplace of Greeley 2017 appeal pkg (9 fines merged)1.pcf SPA pg 12.pdf soa pg 21.pdf SOA pg 13.pdf pdf Appeal Submitted: 12:08 PM on Tuesday July 11, 2017 Contact information Supplied: • Contact Name: Centerplace of Greeley III LLC • Contact Email: flynn@catalystpropertytax.coin • Contact Phone: (720) 744 - 3237 • Email Preference: Contact through email Property: R4997408 - 4206 CENTERPLACE DR , GREELEY Legal: GIB 3CP Li BLIK1 CENTERPLACE PHASE 3 MINOR Estimated Value: $ 9160400 Reason: Fee simple analysis referencing 2 leases signed at the subject during the gathering period, 14 anchor leases from the gathering period across the front range, and realtyrates survey data. County has relied upon leased fee valuation that ignores the unstabilized condition of the property due to the loss of the anchor in 2016 (sports authority). The county has notadjusted for lease up costs (stabilization) either. Documents 1.) 2017 BOE appeal form centerplace of greeley.pdf 2.) Centerplace of Greeley 2017 appeal pkg (9 files merged) l .pdf 3.) SOA pg 12.pdf 4.) soa pg 21.pdf You have selected the following Date Preferences: Agent letter: SOA pg 13.pdf NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice; 6/30/2017 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM ACCOUNT NO. .- TAX YEAR TALC AREA LEGAL DESCRIPTION! PHYSICAL LOCATION R4997408 2017 0683 GR R 4206 GREELEY 3CP CENTERPLACE Li BLK1 , Co CENTERPLACE DR PHASE 3 MINO ... CENTERPLACE C/O Po SAN PROPERTY BOX ANTONIO, 790830 OF TAX GREELEY 78279-0830 DEPT III LLC TX PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE REVIEW PRIOR TO ACTUAL VALUE REVIEW AFTER COMMERCIAL 13,646,246 13,471,610 TOTAL $13,646,245 $13,471,610 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: CMO3 - After review of your property, we have made adjustments, This was done because of additional information obtained, or provided through the appeal process. 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 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. Agent (If Applicable): CATALYST PROPERTY TAX CONSULTANTS, LLC 2291 ARAPAHOE AVE BOULDER, CO 80302 16-D PT -AR PR 207-08/13 R4997408 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 24 ' through August 'eat 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P. O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: http://www.ca.weld.co.us/apps/cboe/ 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 — 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 10, § 39-2-125(1)(e), C.R.B. 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 1313 Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www.dola.colorado.ciov/baa, 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, § 39-1-120(3), C.R.S. District Court Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2016? (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.) Sci 14'0/ cesevi'0 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 in - fled cost appraisal, etc.) 14.1a r Roacw---tr ;SO Thrtitir 10,14." sue- Q . -Y' ATTESTATION 1, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein i d on an achments hereto are true and complete. t 523 7 1 7 � •rte. Y... Telephone Number D to Si ature emri 'kJ r %P ea"CcrA (3/4trarrieaeraltrCresbe e CCA E ri i l Address 1 Attach letter of authorization signed by property owner. I6-DPT-AR PR 207-08/13 R4997408 Property Tax Consultants CENTERPLACE OF GREELEY TAX YEAR: 2017/2018 Property Account Number: Owner: Use: Property Square Feet: 2017/2018 County Valuation: R4997408 Centerplace of Greeley III LLC Neighborhood Retail 119,012 $13,646,245 2017/2018 Income Approach (Subject Gath Pd. Leases — 2): 2017/2018 Income Approach (Market Survey): Final Value Range Relevant Facts: $11,302,292 - $1,360,000 $9,738,544 - $1,360,000 $8,378,500 - $9,942,300 1.) The Centerplace of Greeley lost its largest tenant (42,000 sf) and anchor, Sports Authority in late 2016. The center is now 35% vacant and unstabilized. 2.) Lease up costs have been calculated and subtracted from final values to account for the financial requirement to achieve stabilization of %. 3.) 2 Inline leases signed in subject during the gathering period of 7/1/2014 — 6/30/2016 average $17.55/sf 4.) 14 Anchor leases in front rane retail average $6.69/sf including 1 signed during gathering period for $6.09/sf 5.) RealtyRates Market survey 3Q16 supports anchored center lease rate of $15.48/sf gross ($7.49 NNN) on the combined space and a cap rate of 8% Catalyst Property Tax Consultants, LLC 2291 Arapahoe Avenue Boulder, Co 80302 Jason Flynn 720.744.3237 Flynn Ca.talystpropertytax.com Page 1 • \F...`�`'-.186 .�t,'> 3 4w• • � — S 2� $�-^C�.-.+;f,�S'� ,�^._ _K�L..s•.�GG - Weld County Assessor 1400 N 17th Ave Greeley, CO 80631- k :.-cT:--.w-v- t�.:: '_-:]•..�: :i _�^:• L'.r-±v^.:::.G.'-Y�• ::.:. �`+}� '4._ LZ......iG:.�:�}v ^,.fit.• • ..7v:^�� - VJ�:i vlti � t<c-- .. iY•titi }. 7 �^ � • }`- •v'l_.,J...w—�:�:`}•.i r' ` :a .t V.r.-- ...=a.w�.w i'�-.:. .� .4'r -+y,� •..w=� 1S,1itl..�.1:.-'x2�ti•"�.Y:k°I.: Y'ftiti .'."`�'y�srwt`+: �..� .��.Ys''�V C `.:... nom.^ • _ T ' v-7'�-ri;�i_� i�.�' �' ^.ti.w�+..; X r er04 7 A.. 4 • RPERT'', VALUATION INSIDE .'d w y^}' .Z`:r�, •^tom... :r "-.^ ^'.�-.-`.'.•p:T }i}1�+�IS NO ! Tiki a l Y,.}.c -..... l �C. :a"1' \ =rat• :f-,: t' r.•d .r3'",r-c'� r a A. cif•- 1.. "; 4 .'� . .yam. Presorted First Class U.S. Postage PAID The Master's Touch, LLC 1;��.-y_1�L '� TEMP - RETtRNER'I E REJETE ti �'}h•^.r� .•.�.�•..-�yI114 �:-ti+a... r'�'SS.a •ti= _J p y o- 9 .-•�—ae-entec”1574".....47::.r.-.a.. :Tn"7a"S,.J,ti. t.. -"s< -..,r w ..;z ."-�ro,.•'�C.' '�"�`-+X.vS1'C�"rr `-tea • ..�o.'�V�.a 1l`F:S .t9 yy...�w 4 f `2"r . _ � Wit.•-^ _.�} oN „_.�-.tit•,'., _S'�".; fn 2ajacAr .7 CZ • tjq ti a'�egic '^ r•� nl.FJ..'�.r 'l.T�•^1''1J1'.� _-tom.-�'�•V_ \yam '�•'-�' �.S.. .Xen +��`[' �-a` i .••�tlA�'lU _ D } 1'=r•i:.`�'c-:- „w..ro. �"'•Tj'j. =dam. C'='—;,,' • ." "y�`ilhpr ut .Y- �(~'KM .�`y !(+• J-4 +��a�'.. ]1r•'J -e'Ye� C'ti 2054**c5>***G50****AUTO*"MIXED AADC 852 CENTERPLACE OF GREELEY Ill LLC CIO PROPERTY TAX DEPT PO BOX 790830 SAN ANTONIO TX 78279-0830 _st -- —1 ti Oc (itc.,8,eirsi ‘Ak 2017 REAL PROPERTY PROTEST FORM You may appeal the valuation and/or classification by June 1st by visiting our office, or mail this form to the assessor. Website: www.weldd ov.comldeoartmentsfassessor Email: appeals@weldgov.com Location/Mailing: 1400 N. 17th Avenue, Greeley, CO 80631 Phone: 970-400-3650 Fax: 970-304-6433 Account Number: 84997405 Property Owner: CENTERPLACE OF GREELEY HI LLC What is your estimate of the property's value as of June 30, 2016? $ TO APPEAL ACCOUNT R4997408 CHECK HERE ❑ YOUR REASON FOR APPEALING THE VALUE IS: Please attach additional information as necessary. Signature Telephone Number Date E -Mail Address - AGENT AUTHORIZATION: You must provide written authorization if you are using an agent. The agent's mailing address, e-mail address, and telephone number must be provided. name, TO �_� %/ P. RIGHT APPEAL PROPERTY ti ' s.n :,:G' 3 S ) l l UR RIGH f THE P x� OPER {AL LI S ea i h t UNEJ1 � c a S yzr 's 7 �r�-,e, k� `�[� C n ' r j r C 3i•si, Li � S �V 9 ,5���� �6 Y 3 sti 'r�"'.5 �-`�� i�'�r .?,lam � w �"� =C23 al If the date for filing any document falls upon a Saturday, Sunday or legal holiday, it shall be deemed timely filets if postmarked or received on the next business day. 39-1-120(3), C.R.S. Page 2 NOI1VHOJ I3d 9N01V 1V31 ONY 0-1OA :N3dO 01 C 2017 REAL PROPERTY NOTICE OF VALUATION This is a condensed version of your Notice of Valuation. See your entire Notice of Valuation, a complete property report, further details on the appeal process, sales data used for the valuation cycle, and an online protest filing application at: www.weldgov.com/departments/assessor. The assessment rate for residential property is projected to be 7.2%. Generally, all other property is assessed at 29%. Your property was valued as it existed on January 1, 2017 using appraisal data from the period ending June 30, 2016. Account No: R4997408 Property Address/Description GR 3CP L1 ELK1 CENTERPLACE PHASE 3 MIND R Classification COMMERCIAL Total Prior 1L272,985 11,272,985 Current 13,646,245 13,646,245 Difference +2,373,260 +2,373,260 Using the above values, the estimated tax based on the prior year value was $243,233. Using the above values, the estimated tax based on the current value is $294,439. This results in an increase of +$51,206. This estimate is based on 2016 tax rates. You will receive a tax bill in 2018. if you are unable to view your Notice of Valuation online, please call us at 970.400-3650. YOUR RIGHT TO APPEAL THE PROPERTY VALUATION AND/OR CLASSIFICATION TO THE ASSESSOR EXPIRES JUNE 1, 2017. lf, after filing an appeal with the Assessor you do not agree with the Notice of Determination (NOD), or you do not receive a NOD, you may file a written appeal with the County Board of Equalization on or before July 15, 2017. ❑ Check here if new address , .,,,,._,---- PLACE STAMP HERE Past Office will not deriver without proper postage. 'II'IIIIIIIIIIIIIIII1IIuIIIuIIIIIIIIIIIIlII,I'IIIuII.IIIIII'IJIIi Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Page 3 2954 a a� rLn V 0 U co Q L^1 W "E1 0 0 0 c N 0 CN CD E C) C) CD CA 0 LL is Q. a) m a) J Cl CC C a4-0 I C w kn Leased Square Commencement Date cv 0 C LL a) L CTS cr cv 0 O C LL Tenant Name a44 L a) E 2 0 to r r C N Lf} O Q`7 L 1 N co o n N CD Cpl CO O itzr CO N- Cpl r Ctrl r (1 Cpl Cpl r Ctrl o 0 0 0- 0 0 0 0 — — — — — — — r r r r r r r co CO co co co CO co CA C) 0 CO r r CI O C CN C CN C� (.0 Cpl N- CN CA CSI O O NJ Cpl -C6- r--- a) r co er) ti ti ti_ ti ti� ti o Ln M IS r D Ci en ry v. co N o r -I Cfl OO LD CO ("NJ CI in CI CV NJ o Cn o CO o en Ln CD NJ ( 0 1 t t 1 1 - 1 ti n r Ls n1 Ln G'! rte, N r BEST BUY IX >C < C H MASSAGE ENVY DENVER MATTRESS r W CARTER'S C z cn C z z w 0 0_ W CA CO OO CP O CNJ CO r N1 CO r CD CO O O O III 1 CO CO CO CO Page 4 O 0 INCOME APPROACH VALUE SUMMARY BASED ON SUBJECT GATHERING PERIOD LEASES Property Address co iN r APPRAISAL YEAR Centreplace of Gr°ee dv STRUCTURE IMPROVEMENT SEQUENCE YOC EFF YOC EFF AGE STRUCTURE GRP TYPE Ib LOCCUPANCY USE: 0 POTFNTIAI GROSS PASS THRU OTH FR INCOMF OTH FR INCOMF POTENTIAL GROSS REVENUE EFFECTIVE GROSS INCOME W 0 u 0 Q VACANCY LOSS AMT. W a w `J W cc PASS THRU REVENUE W d ce OTHER INCOME W C W a POT. GROSS INC. ADJ LEASE RATE RENTABLE UNITS LEASE RATE en. ar a'Y 0 • 1 0 a La Co -dk 4 r5,1 C) a I�. a' au C4 • ri. O TOTAL EFFECTIVE GROSS INCOME TOTAL EFFECTIVE GROSS INCOME FOR ALL IMPROVEMENTS LESS: TOTAL OPERATING EXPENSES FXPFNSF RATF ASSFT RFSFRVF IMPROVEMENT USE RENTABLE UNITS {Gross) ASSET RESERVE $ MGMT RESERVE, MGMT RESERVE $ OPERATING EXPENSES LODGING EXP. TYPE LODGING EXPjc LODGING EXPENSE $ NET OPERATING INCOME IMPROVEMENT NOI ADJ TYPE ADJ A ADJ S ADJ NOI r.'G X' m :e ,z-,7-; r' Co r-_ sin l9 r1 C} u,�n v�` Cs. a . U C' C3} m cri 09 T- 11 O r. t' 'CAPITALIZATION RATE IMPROVEMENT ADJ NOI MARKET RATE Err RATE OVERALL RATE I NCOM E VALUE IN "u SUMMARY $`;1 ' 3O 9 INCOME APPROACH FINAL VALUE BEFORE ALLOCATIONS I PARTIAL COMPLETION $11,302,292 C`•8 O l ti a a 0, {ry L srvi co `o 6 C e I INCOME APPROACH VALUE ALLOCATIONS IMPROVEMENT TOTAL VALUE EXEMPT /TAXA EXEMPT TAX $ PARTIAL OWN ERA PARTIAL OWNERS ADJ TOTAL VALUE $ 11,302,291.60 7 0, D`'VG 0 S11,302,292 04 01 01. 1.7,4 DE gg 2 2 U) Ch 0 N 4 Ctii 0 0 M � tek r r INCOME APPROACH VALUE INDICATION LEASE UP COST TO STABILIZATION $9,942,291.60 FINAL VALUE et E III L O I) a a, G V C Q et E a a, a s UI C C I4 a U, C 4 6 e a cra tp T. cog 65 D PI E co c+ G L • ai Di to 4r / c S▪ de v 2 E to As 01 N Page 5 INCOME APPROACH VALUE SUMMARY BASED ON SURVEY DATA C OJ U ii U U CC CO gcN APPRAISAL YEAR Q} kiss O O O a a} r STRUCTURE IMPROVEMENT SEQUENCE YCC EFF YOC EFF AGE STRUCTURE GRP TYPE N IOCCUPANCY USE: V r POTENTIAL GROSS OTHER INCOME OTHER INCOME POTENTIAL GROSS REVENUE EFFECTIVE GROSS INCOME ADJ. INCOME VACANCY I OSSAMT. LL a LL LL PASS THRU REVENUE OTHER INCOME POT. GROSS INC. ADJ I FASF RATE RFNTARI F UNITS I EASE RATE !R O C co a eel w 6 ya 0 L 4141 co co t0 .n 4e1 ag Cl • 0}� 0 Y i 164,383.03 49 cc CD r rti 4A 0 L+i 0 ter w to CO N ro S 44.569.99 0 0 Cn Cn RS e;4 4.9 TOTAL EFFECTIVE GROSS INCOME co ccp iV TOTAL EFFECTIVE GROSS INCOME FOR ALL IMPROVEMENTS CAPITALIZATION RATE IMPROVEMENT ADJ NOI MARKET RATE FFF RATE OVFRAI I RATE I NCOM F VAI OF xU ::O c :1 5 y% =.) co 4 ° A i - ILn I I NCOM E APPROACH FINAL VALUE BEFORE ALLOCATIONS l PARTIAL COMPLETION $9,736,544 47-3- c- -C c e --t Q 0 U, x-.. N. idy OE 4 a a U) INCOME APPROACH VALUE ALLOCATIONS I IMPROVEMENT TOTAL VALUE EXEMPT/TAX EXEMPT TAX $ PARTIAL OWN ERt PARTIAL OWNER $ ADJ TOTAL VALUE a co- co Crt ISUMMARY S9,. C ,-3 G7 CO ri co m w Q7 tie> 3 to C"i t -- c INCOME APPROACH VALUE INDICATION LEASE UP COST TO STABILIZATION $8,378,543.69 FINAL VALUE 1.. Used NNN rate ffrom RealtyrRates 3016 market survey of Denver/BoulderlGreeley of $7.49 and 8% cap Page 6 Lease Up Calculation (subtract this from stabilized income approach) Centerplace of Greeley Annual Market Rent: No. of Periods in Year: Reim bursement/SF: Tenant Improvement Costs/SF: Absorption Period (years): Leasing Commissions: Average Lease Term (years): Annual Discount Rate: Total SF (or Units) Beginning Occupancy Stabilized Occupancy SF To Lease (or Units) Sale Date $7.49 12 $8.00 $20.00 2 $1.50 3 8.00% 119,012 65% 76,989 95% 36,073 1/1/2017 SF to Lease Lease Start Date SF Leased LEASE -UP COST ANALYSIS Reim - Income bursement Leasing Loss Loss Commissions i _ $1.360,000 Tenant Improvement Costs Total Lease -up Cost Present Value 36,073 34,570 33,066 31,563 30,060 28,557 27,054 25,551 24,048 22,545 21,042 19,539 18,036 16,533 15,030 13,527 12,024 10,521 9,018 7,515 6,012 4,509 3,006 1,503 Present Value: 1/1/2017 1/31/2017 3/2/2017 4/2/2017 5/2/2017 6/2/2017 7/2/2017 8/1/2017 9/1/2017 10/1/2017 11/1/2017 12/1/2017 1/1/2018 1/31/2018 3/2/2018 4/2/2018 5/2/2018 6/2/2018 7/2/2018 8/1/2018 9/1/2018 10/1/2018 11/1/2018 12/1/2018 1,503 $22,515 $24,048 $6,764 $30,060 1,503 $21,577 $23,046 $6,764 $30,060 1,503 $20,639 $22,044 $6,764 $30,060 1,503 $19,701 $21,042 $6,764 $30,060 1,503 $18,763 $20,040 $6,764 $30,060 1,503 $17,825 $19,038 $6,764 $30,060 1,503 $16,886 $18,036 $6,764 $30,060 1,503 $15,948 $17,034 $6,764 $30,060 1,503 $15,010 $16,032 $6,764 $30,060 1,503 $14,072 $15,030 $6,764 $30,060 1,503 $13,134 $14,028 $6,764 $30,060 1,503 $12,196 $13,026 $6,764 $30,060 1,503 $11,258 $12,024 $6,764 $30,060 1,503 $10,320 $11,022 $6,764 $30,060 1,503 $9,381 $10,020 $6,764 $30,060 1,503 $8,443 $9,018 $6,764 $30,060 1,503 $7,505 $8,016 $6,764 $30,060 1,503 $6,567 $7,014 $6,764 $30,060 1,503 $5,629 $6,012 $6,764 $30,060 1,503 $4,691 $5,010 $6,764 $30,060 1,503 $3,753 $4,008 $6,764 $30,060 1,503 $2,814 $3,006 $6,764 $30,060 1,503 $1,876 $2,004 $6,764 $30,060 1,503 $938 $1,002 $6,764 $30,060 Rounded to: $ $83,388 $81,448 $79,507 $77,567 $75,627 $73,687 $71,747 $69,807 $67,866 $65,926 $63,986 $62,046 $60,106 $58,166 $56,226 $54,285 $52,345 $50,405 $48,465 $46,525 $44,585 $42,645 $40,704 $38,764 $1,364,074 1,360,000 $82,835 $80,372 $77,938 $75,533 $73,156 $70,807 $68,486 $66,193 $63,927 $61,688 $59,476 $57,291 $55,132 $52,999 $50,892 $48,810 $46,754 $44,723 $42,717 $40,735 $38,778 $36,845 $34,936 $33,050 $1,364,074 Page 7 1st Generation iNCHS' LEASES +C'+SSTHEF'• NT'iNGE dl CU 6n to CO 4-I C C) QC Commencement C Q 0 LJ RI 44 CU CU J a Leased Square Tenant Name 4J C C 0 4i 0 Shopping Center Name ru C • cr) LJ" CSI L n r -I D Qi co dri oo S o N + un b0 en C) NJ co LU c i oQ O; Ic ad 06 cri Lci 4 4 crito CSI CO r r C 0 0 Q N Ctrl CSI QC r r N — — 0 r r r 7/13/1999 O) O) CD CN 10/7/1998 CD C) CD CN 4/30/1988 11/30/1981 C CO CO t N t - a) a-) 0) O-) r r r r r r r (O CN O r r r OOOOOOOOOOOOOO U U U U U U U U U 0 U 0 U CCC C C C C C C C C C C C cc N 4) ETJ cc co c -I 0 ti C� en cTi 4) cc LSD c -I N Cr.?' to cTi 4) ct < ct < ct < ct U) .c U) 4) .c U) U) 4) CC cTi 4) cc Qn to Co ro rl ‘71- N C� r -I N .� 4) cc CC C� N CD rl ti to CD c -I 0 r -I r-i r -I LO N C t N1 C C c -I 0 s o N a) r 0 CO 0 u1 o r -I n1 t t ti ti ti t t t 00 O a l tJ� cr-C.r-I f r -I tan r 1 Lc co Lc co cr) N47rN 4c co L n t —I W W C) IX II 0 0 0 CO OD CO (3 C C Z z z NG SOOPERS YYY a) a) a a _ a a EE a C 0 CD E co C Hilltop Village can V) w w O 0 O 0 co z z 0 a am) CO ) w C 0 0 )- 0 0 0 u) 20< 0 c c c w z cc z W z z z co w E w w a ct Co N CD a C a C Monument Jackson Creek Stroh Ranch C 0 CD C 2 0 0) 1 o0) c c •a a a CO 0) 0) o a d L_ C ID a 0) O a C o O a a I- < d NG SOOPERS a) a a) C O a o a co CV CO CU a a a a o co a O C c cr D O a eview Square no L(1.2 cr aD a O r to a) CCU Cr CO C 0) Page 8 Regency Centers. Regency Centers Income Statement For Period Ended December 31, 2015 Centerplace of Greeley III YTD 60080 OPERATING REVENUE Centerplace of Greeley III BASE RENT PERCENTAGE RENT TOTAL RENTAL REVENUE RECOVERIES: RECOVERY OF ELECTRIC/UTI RECOVERY OF R.E. TAXES YTD RET ACCRUAL DISPUTE CURRENT YR RET RECOVERY OF CAM DISPUTE CURRENT YR CAM YTD CAM ACCRUAL RECOVERY OF INSURANCE YTD INS ACCRUAL DISPUTE CURRENT YR INS MISC REVENUE TOTAL RECOVERIES FROM TENANTS TOTAL OPERATING REVENUE 1,607,791 116071791 1,609 246,988 (14,539) 187,411 5,870 44,966 (7,423) 10,236 475,117 2,082,909 OPERATING EXPENSES: TENANT EXPENSES COMMON AREA EXPENSES BUILDING EXPENSES ADMINISTRATIVE ADMINISTRATIVE - MGMT FEE TOTAL OPERATING AND MAINTENANCE FIXED EXPENSES: INSURANCE REAL ESTATE TAXES RET SPECIAL ASSESSMENTS RET CONSULTING FEE RET SAVINGS FEE OTHER TAXES TOTAL FIXED EXPENSES NON RECOVERABLE EXPENSES BAD BEDT EXPENSE ENVIRONMENTAL EXPENSES TERMINATION FEE EXPENSE TOTAL NON RECOVERABLE EXPENSES TOTAL OPERATING EXPENSES 12,593 185,917 11,071 78,555 288,135 40,583 258,193 298,776 2,615 915 3,530 590,441 NET OPERATING INCOME 1,492,468 k5) 1 ))') 5/4m Page 9 Regency Centers. Regency Centers Income Statement For Period Ended December 31, 2016 Centerplace a ce of Greeley III YTD 60080 OPERATING REVENUE BASE RENT GENERAL VACANCY MINIMUM RENT PERCENTAGE RENT RECOVERY OF ELECTRIC/UTI RECOVERY OF R.E. TAXES YTD RET ACCRUAL DISPUTE CURRENT YR RET RECOVERY OF CAM DISPUTE CURRENT YR CAM YTD CAM ACCRUAL RECOVERY OF INSURANCE YTD INS ACCRUAL DISPUTE CURRENT YR INS MISC REVENUE TOTAL RECOVERIES FROM TENANTS TOTAL OPERATING REVENUE: 1,388,333 1,388,333 11,195 2,201 215,033 (52,559) 205,654 (67,270) 36,365 (13,158) 25,156 351,422 1,750,950 OPERATING EXPENSES: TENANT EXPENSES COMMON AREA EXPENSES BUILDING EXPENSES ADMINISTRATIVE ADMINISTRATIVE - MGMT FEE TOTAL OPERATING AND MAINTENANCE FIXED EXPENSES: INSURANCE REAL ESTATE TAXES RET SPECIAL ASSESSMENTS RET CONSULTING FEE RET SAVINGS FEE OTHER TAXES TOTAL FIXED EXPENSES 1,752 169,668 11,713 435 71,504 255,071 36,162 252,648 IMP 288,809 l i G (Los C frd° Page 10 Regency Centers. NON RECOVERABLE EXPENSES BAD BERT EXPENSE ENVIRONMENTAL EXPENSES TOTAL NON RECOVERABLE EXPENSES Regency Centers Income Statement For Period Ended December 31, 2016 Centerplace a ce of Greeley III YID 60080 25,158 121,176 1,146 147,480 TOTAL OPERATING EXPENSES 691,360 NET OPERATING INCOME 1,059,590 Page 11 Realt!l1ates _corn MARKET SURVEY - 3rd Quarter 2016 Far Vest - Class A & B Office Buildings Operating Data Income Asking Rent Effective Rent Other Income Total Income Vacancj Rate EGIM Expenses Total Expenses Derive riBoulder R reeIe P hoenixiMesa COD Suburb D RR Suburb SeattleiTaco PortlandiSalem Bremerton Region COD Suburb CBD Suburb CBD Suburb - $30.20 $22.36 $21.52 $22.58 23.14 $17.12. $17.92 $18.80 $1.16 $0.86 $0.90 $0.94 24.23 $17.37 $18.82 $19.74 11.2 10.7% 21.2% 20.8% $21.57 $16.06 $14.83 $15.64 $23.06 $21.9 0 $18.13 $17.2 2 $0.91 $0.86 $19.04 $18.5 8 9.0% 13.5% $17.32 $15.5 4 $31.15 $ 25.73 $1.29 $27.01 12.8% $ 23.55 27.05 $ 23.40 22.33 $18.54 $1.12 $0.93 23.45 $19.46 12.6% 12.4> 20.49 $17.05 $ 20.50 $16.29 $0.81 $17.11 13.5% $14.80 $9.30 $8.27 n $7.23 $7.25 $8.91 $7.81 $10.50 $8.80 $7.96 $7.15 Expanse Ratio 43.11% 51.52%, 4$.78% 46.35% 51.45% 49.91: 44.60% 42.97% 46.68% 48.33% ICI RI $12.27 $7.78 $7.59 $8.39 $8.41 $7.84 $13.05 $11.68 $9.09 $7.65 Investment Data Aug Sale Price OAR iG R1'++'1 EGIM $133 9.2% 5.75 6.17 $91 i $99 8.5% ! 7.7 5.32 5.52 5.67 " 6.68 $104 8.1% 5.53 6.65 $101 8.3%. 5.57 5.83 $93 8.4 5.40 5.95 $163 8.0% 6.34 5.32 $130 9.0% 5.82 6.35 $106 8.6% 5.73 6.23 $89 8.5% 5.46 6.01 '2nd Owl rtr r 2016 a�t� Operating Data Income Asking Rent Effective Rent Other Income Total Income Vacancg Rate Derive rlBoulder G reeIe Copyright 2016 Re ityP tc..comTM Re altgl1ates _cornet MARKET SURVEY - 3rd Quarter 2016 Far Vest - Class A Er B Neighborhood. Comrnunits & Strip Retail Centers SeattleiTaco ma PhoenixlIM+'lesa PortlandiSalem Bremerton Anch Un-Anch A nch Un-Anch Anch Un-Anch Region Anch Un-A nch Anch U n-Anch EGI $17.31 $16.83 $17.35 $15.021 $15.57 $0.77 $0.75 $0.78 $16.25 $15.77 $16.35 5.2 : 6.0'x: 9.1% $15.24 $14.81 $14.85 $16.72 $19.33 $15.01 $17.59 $0.75 $0.88 $15.76 $18.47 8.7% 5.6% $14.38 $17.43 $18.5 3 $15.9 5 $0.85 $17.8 0 5.4 $16.8 4 y N $ 22.37 21.75 $16.70 $16.16 $ 20.48 $19.63. $15.08 $14.56 $1.02 $0.98 $0.75 $0.73 4 $21.51 $ 20.51 $15.84 $15.28 4.9% 4.6% 5.0% 5.7' $ 20.45 $19.66 $14.89 $14.41 Expenses Total Ex penses $7.75 $7.02 ; $8.50 $8.48 $7.51 $7.57 $8.60 $8.48 $7.14 $6.92 Expense Ratio 50.86 Y 47.40% i 5 7.20% 58.98% 43.09% 44.96 Y 42.54% 4 3.15% 47.94% 48.55% NOI $7.49 $7.79 $6.36 $5.90 $9.92 $9.27 $11.85 $11.18 $7.75 $7.48 Investment Data Aug Sale Price OAR iG RIA 94 8.0% 6.07 617 96, $80 8.1': 7.9% 6.39 5.14 5.48 " 5.33 $77 $110 , $106 7.7% 9.0X. 8.7 % 5.13 6.25 6.25 5.35 6.31 6.29 $136 8.7% 6.64 6.65 $130 8.5% 6.62 6.61 $91 8.5% 6.02 6.10 $89 8.4% 6.11 6.18 '2nd Qtn rt' r 2016 Dar.' Copyright 2016 PfiaityrPzi ties..romTH RealtyRates.corn rrYA 27 Page 12 Nirr- Catalyst Property Tax Consultants STATEMENT OF AGENCY This agreement made on May 23, 2017, by and between Regency Centers (Hereinafter "Taxpayer") Catalyst Property Tax Consultants, LLC 2291 Arapahoe Avenue Boulder, CO 80302 Telephone: 720.344.3237 (Hereinafter "Catalyst") Hereby appoint Catalyst Property Tax Consultants, LLC as its representative and agent for assessment years 2015-2018 in connection with the valuations for assessment of Taxpayer's real property in Colorado known as: See Exhibit A (Hereinafter "the Property") Catalyst 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 Auditor/Assessor, or any of his representatives, as to the amount of valuation which Catalyst 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 Auditor/Assessor, County Board of Equalization, State Assessment Appeals Board, or in binding arbitration, in the Taxpayer's name and on Taxpayers behalf with regard to the Property. This appoint 4 rit of agency shall remain in effect until revoked in writing by both parties. Regency Cede By; c0k Date: LaIt (l7 (Signature) (Printed Name) Title) 0 fc( VI 5 STATE OF ( eorc , =t COUNTY OF C 66 b b In on`~11e at day of 201 - before me a Notary Public in and for the above state and county, personally appeared 3c,_,k- n 5 c- _ , known to me or proved to be the person named in and who executed the foregoing instrument, and being nbeinglirst duly sworn, such person acknowledged that he or she executed said instx t i lrt 11 urn -poses therein contained as his or her free and voluntary act and deed. %Nt%sSo A H4", NA,' \ • • • wit le f�'4ss1 o•. s‘e.., ofr (SEAL) r S * 4) aim • i t n T' it e • e C .i • CP/ Ct. C. ej eretee' % TV , yt&.etcooc— cker-ct.,_ NOTARY PUBLIC My Commission Expires: Po Li 1't., ' -0 ,.� w. .r-�' s 77.7=7.17-“.7!" Catalyst Property Tax Consultants, LLC 2291 Arapahoe Avenue Boulder, Co 80302 Jason Flynn 720.744.3237 F;l ynn(12C ataly stpr o1) e rte*tax. corny Catalyst Property Tax Consultants Nirr- Catalyst Property Tax Consultants STATEMENT OF AGENCY This agreement made on May 23, 2017, by and between Regency Centers (Hereinafter "Taxpayer") Catalyst Property Tax Consultants, LLC 2291 Arapahoe Avenue Boulder, CO 80302 Telephone: 720.344.3237 (Hereinafter "Catalyst") Hereby appoint Catalyst Property Tax Consultants, LLC as its representative and agent for assessment years 2015-2018 in connection with the valuations for assessment of Taxpayer's real property in Colorado known as: See Exhibit A (Hereinafter "the Property") Catalyst 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 Auditor/Assessor, or any of his representatives, as to the amount of valuation which Catalyst 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 Auditor/Assessor, County Board of Equalization, State Assessment Appeals Board, or in binding arbitration, in the Taxpayer's name and on Taxpayers behalf with regard to the Property. This appoint 4 rit of agency shall remain in effect until revoked in writing by both parties. Regency Cede By; c0k Date: LaIt (l7 (Signature) (Printed Name) Title) 0 fc( VI 5 STATE OF ( eorc , =t COUNTY OF C 66 b b In on`~11e at day of 201 - before me a Notary Public in and for the above state and county, personally appeared 3c,_,k- n 5 c- _ , known to me or proved to be the person named in and who executed the foregoing instrument, and being nbeinglirst duly sworn, such person acknowledged that he or she executed said instx t i lrt 11 urn -poses therein contained as his or her free and voluntary act and deed. %Nt%sSo A H4", NA,' \ • • • wit le f�'4ss1 o•. s‘e.., ofr (SEAL) r S * 4) aim • i t n T' it e • e C .i • CP/ Ct. C. ej eretee' % TV , yt&.etcooc— cker-ct.,_ NOTARY PUBLIC My Commission Expires: Po Li 1't., ' -0 ,.� w. .r-�' s 77.7=7.17-“.7!" Catalyst Property Tax Consultants, LLC 2291 Arapahoe Avenue Boulder, Co 80302 Jason Flynn 720.744.3237 F;l ynn(12C ataly stpr o1) e rte*tax. corny Hello