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HomeMy WebLinkAbout20162278.tiffAugust 5, 2016 Petitioner: GARAGE PROPERTIES LLC 1371 HECLA DR STE D110 LOUISVILLE, CO 80027-2329 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.co.weld.co.us 1150O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2016-2278 Appeal #: 2008211205 Hearing Date: 8/4/2016 9:00 AM Dear Petitioner: 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 2016. The Assessment and valuation is set as follows: Actual Value as Actual Value as Account # Decision Determined by Assessor Set by Board R6787724 Adjust - Denied in Part $202,500 $164,250 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 020/6, - .fig �o�q� 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, Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners and Board of Equalization Cc: Christopher Woodruff, Weld County Assessor Al 2016-2137 R6787706 UNITZ LLC 967 $87,030 $70,591 $73.00 A3 2016-2137 R6787708 UNITZ LLC 1,000 $90,000 $73,000 $73.00 A5 2016-2137 R6787710 UNITZ LLC 1,000 $90,000 $73,000 $73.00 A6 2016-2137 R6787711 UNITZ LLC 1,000 $90,000 $73,000 $73.00 A8 2016-2137 R6787713 UNITZ LLC 1,000 $90,000 $73,000 $73.00 A9 2016-2137 R6787714 UNITZ LLC 1,000 $90,000 $73,000 $73.00 A10 2016-2137 R6787715 UNITZ LLC 1,100 $99,000 $80,300 $73.00 All 2016-2137 R6787716 UNITZ LLC 1,000 $90,000 $73,000 $73.00 Al2 2016-2137 R6787717 UNITZ LLC 1,100 $99,000 $80,300 $73.00 A13 2016-2137 R6787718 UNITZ LLC 1,000 $90,000 $73,000 $73.00 B3 2016-2137 R6778809 UNITZ LLC 1,000 $90,000 $73,000 $73.00 B6 2016-2137 R6778812 UNITZ LLC 1,000 $90,000 $73,000 $73.00 B9 2016-2137 R6778815 UNITZ LLC 1,000 $90,000 $73,000 $73.00 B10 2016-2137 R6778816 UNITZ LLC 1,100 $99,000 $80,300 $73.00 B11 2016-2137 R6778817 UNITZ LLC 1,000 $90,000 $73,000 $73.00 C3 2016-2137 R6787723 UNITZ LLC 1,125 $101,250 $82,125 $73.00 C5 2016-2137 R6787725 UNITZ LLC 1,125 $101,250 $82,125 $73.00 C6 2016-2137 R6787726 UNITZ LLC 1,125 $101,250 $82,125 $73.00 C7 2016-2137 R6787727 UNITZ LLC 1,500 $135,000 $109,500 $73.00 C8 2016-2137 R6787728 UNITZ LLC 1,500 $135,000 $109,500 $73.00 C10 2016-2137 R6787730 UNITZ LLC 750 $67,500 $54,750 $73.00 C12 2016-2137 R6787731 UNITZ LLC 1,125 $101,250 $82,125 $73.00 C15 2016-2137 R6787733 UNITZ LLC 1,125 $101,250 $82,125 $73.00 C17 2016-2137 R6787735 UNITZ LLC 750 $67,500 $54,750 $73.00 C18 2016-2137 R6787736 UNITZ LLC 750 $67,500 $54,750 $73.00 D10 2016-2137 R6778829 UNITZ LLC 730 $65,700 $53,290 $73.00 D12 2016-2137 R6778831 UNITZ LLC 1,125 $101,250 $82,125 $73.00 D14 2016-2137 R6778833 UNITZ LLC 1,125 $101,250 $82,125 $73.00 D15 2016-2137 R6778834 UNITZ LLC 1,125 $101,250 $82,125 $73.00 D16 2016-2137 R6778835 UNITZ LLC 1,125 $101,250 $82,125 $73.00 D18 2016-2137 R6778837 UNITZ LLC 750 $67,500 $54,750 $73.00 $2,344,906 B12 2016-2265 R6778818 JOHNSON BILLY DON 1,100 $99,000 $80,300 $73.00 B8 2016-2266 R6778814 GALLARDO DEAN E 1,000 $90,000 $73,000 $73.00 Cl 2016-2267 R6787721 B C PROPERTIES LTD 750 $67,500 $54,750 $73.00 D17 201G-2272 RG778836 GYPIN FAMILY TRUST 1,125 $101,250 $82,125 $73.00 Dll 2016-2273 R6778830 BELICA ROBERTS 1,125 $101,250 $82,125 $73.00 D6 2016-2274 R6778825 DAY PETER 1,125 $101,250 $82,125 $73.00 C9 2016-2275 R6787729 STUTZMAN MARK V 750 $67,500 $54,750 $73.00 B4 2016-2276 R6778810 SEVERINI DAVID M 1,100 $99,000 $80,300 $73.00 D5 2016-2277 R6778824 MCGLASHAN MARK D 1,125 $101,250 $82,125 $73.00 C4 2016-2278 R6787724 GARAGE PROPERTIES LLC 2,250 $202,500 $164,250 $73.00 D8 2016-2279 R6778827 GYPIN FAMILY TRUST 1,125 $101,250 $82,125 $73.00 D13 2016-2288 R6778832 RIDILLA JOHN R 1,125 $101,250 $82,125 $73.00 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/30/2016 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R6787724 2016 3271 UNIT C4 BLDG C GARAGE UNITZAT NDOS PH II RECEIVED DACONO CO PROPERTY OWNER GARAGE PROPERTIES LLC 1371 HECLA DR STE D110 LOUISVILLE, CO 80027-2329 151 MT ELBERT AV C4 DACONO , CO COMMISSIONERS JUL WELD 1 8 COUNTY 2010 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW I ACTUAL VALUE AFTER REVIEW COMMERCIAL 202,500 202,500 TOTAL i $202,500 $202,500 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: OM05 - The law requires that data from Jan 2013 to June 2014 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. 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): 2016-2278 16-DPT-AR PR 207-08/13 R6787724 10610159 C- Signature Ql -; QICA.4" CL a1/4,.s Co n�^. f Email Address APPEAL PROCEDURES County Board of Equalization Hearings will be held from August?' through August 5th at 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.co.weld.co.us/apps/oboe/ 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.S. 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.govibaa 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. I _ 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, 2014? (Your opinion of value in terms of a specific dollar rriount 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.) csaa- ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein a on any attiments hereto are true and complete. (Yo3'Qr oc4 i Telephone Number 'Attach letter of authorization signed by property owner. slekt2i Date 16 -DRY -AR PR 207-08/13 R6787724 10610159 Unit; LLC Property Tax Appeal Calculation Rented Units Sold Units Total Amount per Foot (A) $45.06 $90.00 Rental Units (B) 19 11 Total Units (C) 30 Average per Foot (A)x(B/C) $28.54 30 $33.00 30 $61.54 Unitz, LLC Property Tax Appeal Income Approach: As of June 30, 2014, Unitz, LLC had 11 units sold, 17 units rented and 2 vacant units. As such, there was a 10% vacancy rate as of 06/30/14 . The following information is taken from the actual lease data from January 1, 2013 to June 30, 2014, Monthly Rental Income (Gross) times: Months in Year Annual Rental Income (Gross) divided by: Square Footage of Rented Units 8,042.76 12 96,513 17,430 Rental Price per Square Foot 5.54 Less: Vacancy (10%) Less: Management Fees (5%) Less: Reserves (3%) Adjusted Rental Price per Square Foot divided by: Adjusted Capitalization Rate Value per Square Foot based on Income Approach Capitalization Rate Calculation: Commercial Tax Rate xMillLevy Real Estate Tax Capitalization Rate + Market Capitalization Rate Effective Capitalization Rate Market Capitalization Rate Calculation: Gross Rental Income (1,125 sq. Unit) Les: HOA Fees Less: Property Taxes Net Operating Income Sales Price (1,125 sq, ft. Unit) Market Capitalization Rate (0.55) (0.28) (0.17) 4.54 0.10074345 (B) $45.06 0.29 0.139507 0,04045703 (A) 0.06028642 0.10074345 (B) 10,200 0 (4,096) 6,104 / 101,250 (A) 0.06028642 Unitz, LLC Rent Roll Tax Period - 01/01/13 to 06/30/14 Rental Rent Unit Rented Unit Unitz income Status Sq. Footage Sq. Footage B-1 Vacant 980 B-2 10,410.00 1,100 1,100 B-3 3,105.00 1,000 1,000 B-4 Sold 1,100 B -S Sold 1,000 B-6 3,600.00 1,000 1,000 B-7 Sold 1,100 B-8 Sold 1,000 B-9 7,900.00 1,000 1,000 6-10 8,718.81 1,100 1,100 6-11 7,381.19 1,000 1,000 8-12 Sold 1,100 D-1 Vacant 750 D-2 9,679.00 1,125 1,125 D-3 Sold 1,125 D-4 Sold 1,125 D-5 Sold 1,125 D-6 Sold 1,125 D-7 Sold 1,125 D-8 7,864.52 1,125 1,125 D-9 10,084.40 750 750 D-10 9,600.00 730 730 D-11 9,350.00 1,125 1,125 D-12 11, 900.00 1,125 1,125 D-13 Sold 1,125 D-14 11, 600.00 1,125 1,125 D-15 6,859.68 1,125 1,125 D-16 13, 500.00 1,125 1,125 D-17 4,167.00 1,125 1,125 D-18 9,050.00 750 750 2 -Year Rent 144,769.60 / 18 Avg. Monthly 8,042.76 x 12 Annual Gross 96,513.12 Rented Sq. Ft. / 17,430 Rent per Sq. Ft. 5.54 31,210 17,430 RE Tax per Sq. Ft. 3.64 Unitz, LLC Rental Income by Unit January 2013 through June 2014 Type Building B 3-2 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total 8-2 B-3 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total B-3 B-6 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total B-6 B-9 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total 8-9 8-10 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Date Num 1/7/2013 3606 2/7/2013 3618 3/13/2013 4536 10/24/2013 1086 10/24/2013 1066 10/2412013 1066 10/24/2013 1066 10/24/2013 1066 10/24/2013 1066 10/24/2013 1066 10/24/2013 1066 '10/24/2013 1066 10/24/2013 1066 10/24/2013 1066 10/24/2013 1066 10/16/2013 7242 10/18/2013 7242 10/16/2013 7242 10/16/2013 7242 10/16/2013 7242 10/16)2013 7242 4/29/2014 18758 6/9/2014 888609 1/7/2013 54677 11/7/2013 1011 12/11/2013 995006 1/6/2014 995007 2/11/2014 995006 3/7/2014 995010 4/6/2014 995014 5/12/2014 995015 6/9/2014 995017 1/18/2013 18044 2/4/2013 16159 4/15/2013 18564 5/29/2013 18834 7/2/2013 18983 6/9/2013 19172 9/25/2013 19367 11/7/2013 19628 12/11/2013 19910 1/22/2014 20020 2/20/20'14 20248 2/20/2014 20248 3/17/2014 20412 3/17/2014 20412 3/24/2014 20469 3/24/2014 20489 5/1/2014 20745 5/1/2014 20745 1/18/2013 1/18/2013 2/4/2013 2/4/2013 4/15/2013 4/15/2013 5/29/2013 5/29/2013 7/2/2013 7/2/2013 8/9/2013 8/9/2013 9/25/2013 9/25/2013 9/25/2013 11/7/2013 11/7/2013 12/11/2013 12/11/2013 1/22/2014 1/22/2014 2/20/2014 2/20/2014 4/16/2014 4/16/2014 18044 18044 18159 18159 18564 18564 18834 18834 18983 18983 19172 19172 19367 19367 19367 19628 19628 19910 19910 2002O 2002O 20299 20299 20620 20620 Name Sessions Harlan Sessions Harlan Sessions Harlan Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLG Pro-Frac Healing & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Pro-Frac Heating & Trucking, LLC Steve Woodward Steve Woodward Steve Woodward Steve Woodward Steve Woodward Steve Woodward Avery Asphalt, Inc Fred "Muff" Davis McDonald Farms Enterprises, Inc. 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Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc. Mite High Glass, Inc. Memo Rent - January Rent - February Rent - March Rent - October Rent - November Rent • December Rent -January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent -April (Pro -Rated) Rent - June Rent - December 18/1 .. Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July (partial) Rent - July (partial) Rent - August (partial) Rent - August (partial) Rent - September (part.. Rent - September (part.... Rent - October (partial) Rent - July Rent -August (partial) Rent - August (partial) Rent - September (part.. Rent - September (part.. Rent - October (partial) Rent - October (partial) Rent - November (parti.. Rent - November(partial) Rent - December(partial) Rent - December (parti Rent - January (partial) Rent - January (partial) Rent -February Rent - March (partial) Rent - March (partial) Rent - April (partial) Rent - April (partial) Rent - May (partial) Rent - May (partial) Rent - June (partial) Rent - June (partial) Rent- July (partial) Rent - July (partial) Rent - August (partial) Class Building B:8-2 Building B:B-2 Building B:B-2 Building B:6-2 Building B:B-2 Building 8:8-2 Building 8:B-2 Building BB -2 Building B:6-2 Building B:8-2 Building B: B-2 Building B: EI-2 Building 8: B-2 Building B: B-2 Building B:B-2 Building B: B-3 Building B:8-3 Building 8: B-3 Building 8:0-3 Building 8:0-3 Building B:6-3 Building 6:B-3 Building B:8-3 Building B:B-6 Building 8:B-6 Building B:B-6 Building B:B-6 Building B:B-6 Building B:B-6 Building B:B-6 Building B:B-6 Building B:B-6 Building 8:8-9 Building B:B-9 Building 8:8-9 Building 8:B-9 Building B:6-9 Building 8:8-9 Building B: B-9 Building 8:8-9 Building 8: B-9 Building 0:8-9 Building 8: B-9 Building B: B-9 Building 8: B-9 Building B: B-9 Building B:6-9 Building 8:8-9 Building 8: B-9 Building 8:0-9 Building B:6-10 Building B:8-10 Building 6:8-10 Building B:B-10 Building B:B-10 Building B:8-10 Building 6:6-10 Building B:B-10 Building B:6-10 Building B:B-10 Building B:8-10 Building B:B-10 Building B:B-10 Building B:8-10 Building B:B-10 Building 6:6-10 Building B:B-10 Building 8:8-10 Building B:B-10 Building 6:8-10 Building 6:B-10 Building B:B-10 Building B:8-10 Building B:6-10 Building B:B-10 Amount Balance 270.00 270 00 270,00 540 00 270 00 810.00 800 00 1,610 00 80000 2,410.00 800.00 3,210 00 800.00 4,010.00 80000 4,810.00 800 00 5,610.00 800.00 6,410 00 800.00 7,210.00 800.00 8,010,00 600.00 8,810.00 800.00 9,610.00 600.00 10,410 00 10,410., 00 10,410.00 350 00 350.00 350.00 700.00 350 00 1,050 00 350.00 1,400 00 350 00 1,750.00 350.00 2,100 00 280 00 2,360 00 725.00 3,105 00 3,105.00 3,105O0 400.00 40000 400 00 800 00 400 00 1,200 DO 400.00 1,600.00 400..00 2,000 00 400.00 2.400.00 400.00 2,800 00 400.00 3,200.00 400.00 3,600 OD 3,60000 3,600.00 550.00 550.00 550.00 1,100 00 550..00 1,650 00 550.00 2,200.00 550.00 2,750 00 550.00 3,300.00 550.00 3,850 00 550.00 4,400 00 550.00 4,950 00 550.00 5,500 00 550.00 6,050.00 5000 6,100.00 500.00 6,600 00 100.00 6,700.00 450.00 7,150 00 150.00 7,300.00 400.00 7,700 00 200,00 7,900.00 7,900.00 7,900.00 600.00 600 00 18.61 618 81 581 19 1,200.00 11a81 1,318 81 481 19 1,800.00 21861 2,01881 38119 2,400.00 318 81 2,718 81 281 19 3,000 00 418,61 3,418.81 18119 3,600.00 518.81 4,118.81 8119 4,200.00 600.00 4,800.00 18.81 4,818.81 581.19 5,400.00 118 81 5,518.81 481,19 6,000 00 218.81 6,218..81 381,19 6,600.00 318.81 6,918.81 28119 7,200.00 318.81 7,518 81 281 19 7,800 00 318 81 8,118 81 Page 1 Units, LLC Rental Income by Unit January 2013 through June 2014 Type Deposit Deposit Total B-10 B-11 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total 8-11 Total Building B Building D D-2 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total D-2 D-8 Invoice Invoice Invoice Invoice Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total D-8 0-9 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total D-9 Date 6/912014 6/9/2014 1/18/2013 1/18/2013 2/4/2013 4/15/2013 5/29/2013 7/2/2013 8/9/2013 9/25/2013 11(7/2013 12/11/2013 1/22/2014 3/3/2014 3/3/2014 4/1612014 4/16/2014 6/9/2014 6/9/2014 Num 20944 Mile High Glass, Inc 20944 Mile High Glass, Inc. Name 18044 18044 18159 18564 18834 18983 19172 19367 19626 19910 20020 20337 20337 20621 20621 20945 20945 5/31/2013 1146 7/2/2013 1135 8/9/2013 1149 9/10/2013 1151 10/16/2013 1153 11/7/2013 1154 1/22/2014 3095 2/11/2014 3086 3/3/2014 3089 4/8/2014 3103 5/12/2014 3120 6/9/2014 3138 1/23/2013 67 2/26/2013 68 4/22/2013 70 5/22/2013 71 10/30/2013 14914 10/30/2013 14914 12/612013 15042 1/6/2014 15136 2/11/2014 15242 3/17/2014 15334 5/1/2014 15518 1/18/2013 6753 3/612013 6796 3/6/2013 6797 4/15/2013 6833 5/9/2013 6863 6/24/2013 6890 7/22/2013 6926 9/10/2013 6957 9/10/2013 6958 10/'16/2013 6987 11/20/2013 7021 12/11/2013 7037 3/3/2014 7113 3/3/2014 7113 3/3/2014 7113 5/1/2014 7151 5/1/2014 7151 6/9/2014 7190 Mile High Glass, Inc., Mile High Glass, Inc. Mile High Glass, Inc, Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc Mile High Glass, Inc. Mile High Glass, Inc Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc. Mile High Glass, Inc Mile High Glass, Inc. Mark Williams Enterprises, Inc. Mark Williams Enterprises, Inc. Mark Williams Enterprises, Inc Mark Williams Enterprises, Inc. Mark Williams Enterprises, Inc. Mark Williams Enterprises, Inc Sue McCormick Brian and Sue McCormick Brian and Sue McCormick Brian and Sue McCormick Brian and Sue McCormick Brian and Sue McCormick RTJ Properties, LLC RTJ Properties, LLC RTJ Properties, LLC RTJ Properties, LLC C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc Charles C. Woods & Son, Inc. Charles C, Woods & Son, Inc Charles C. Woods & Son, Inc, Charles C. Woods & Son, Inc. Charles C Woods & Son, Inc Charles C Woods & Son, Inc, Charles C. Woods & Son, Inc. Charles C. Woods & Son, Inc, Charles C. Woods & Son, Inc. Charles C. Woods & Son, Inc Charles C. Woods & Son, Inc. Charles C Woods & San, Inc. Charles C. Woods & Son, Inc Charles C. Woods & Son, Inc Charles C. Woods & Son, Inc. Charles C. Woods & Son, Inc Charles C. Woods & Son, Inc. Charles C, Woods & Son, Inc. Memo Class Rent - August (partial) Building B:B-10 Rent - September (part:. Building B:B-10 Rent - July (partial) Rent - August Rent - September Rent - October Rent - November Rent - December Rent -January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July (partial) Rent - July (partial) Rent - August (partial) Rent - August (partial) Rent - September (part .. Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - January (Pro -R__ Rent - February Rent - March Rent - April Rent - May Rent - June Rent - February Rent - March Rent - April Rent - May Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent -January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Building B:B-11 Building B:B-11 Building B:6-11 Building B:B-11 Building 6:6-11 Building 6:B-11 Building 8:0-11 Building B: B-11 Building B:B-11 Building B:B-11 Building B:B-11 Building B:9-11 Building B:B-11 Building 6:6-11 Building 6:B-11 Building B:8-11 Building 8:8-11 Building D:D-2 Building O:O-2 Building D:D-2 Building D:D-2 Budding D:D-2 Building D: D-2 Building D:D-2 Building D:D-2 Building D:D-2 Building D:D-2 Building D:D-2 Building D:D-2 Building D:D-8 Building D:D-8 Building D:D-8 Building D:D-8 Building D:O-8 Building O:D-8 Building D: D-8 Building D:D-B Building O:D-8 Building D:D-B Building D:O-8 Building D:D-9 Building D: O-9 Building O:O-9 Building D:D-9 Building D:D-9 Building D:D-9 Building D:0-9 Building D:D-9 Building D:D-9 Building D: D-9 Building D: D-9 Building D:D-9 Building D:D-9 Building D:D-9 Building D:D-9 Building D:O-9 Building D:D-9 Building D:O-9 Amount 281 19 318.81 8,718.81 81.19 550.00 550.00 550.00 550.00 550.00 550 00 550 00 550 00 550.00 550.00 550 00 50 00 500.00 10000 450.00 150.00 7.381.19 41,115.00 850.00 850 00 850.00 850 00 850 00 650 00 329.00 850.00 850.00 850 00 850 00 850 00 9,679 00 650.00 650.00 650.00 650 00 164.52 850.00 850.00 850.00 850,00 850.00 850,00 7,864.52 500 00 500.00 550.00 550.00 550.00 550.00 550.00 550..00 55O00 550 00 550 00 550 00 597 60 597.60 597.60 597.00 597 00 597.60 Balance 8,400.00 8,718.81 8,718 81 81 19 63119 1,181.19 1,731 19 2,261 19 2,831 19 3,381 19 3,931.19 4,481,19 5,031.19 5,561,19 6,131.19 6,181 19 6,681 19 6,781.19 7,231.19 7,381.19 7,381.19 41,115,00 850.00 1,700 00 2,550.00 3,400, 00 4,250 00 5,100 00 5,429 00 6,279 00 7,129.00 7,979.00 8,629 00 9,679.00 9,679.00 650 00 1,300 00 1,950 00 2,600.00 2,764 52 3,614.52 4,464.52 5,314.52 6,164.52 7,014.52 7,864.52 7,864 52 500.00 1,000.00 1,550.00 2,100, 00 2,650 00 3,200 00 3,750 00 4,300 00 4,850 00 5,400.00 5,950.00 6,500. 00 7,097 60 7,695.20 8,292 80 8,889 80 9,486.80 10,084_40 10,084.40 10,064 40 Page 2 Unitz, LLC Rental Income by Unit January 2013 through June 2014 Type O-10 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total D-10 D-11 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total O-11 D-12 Deposit Deposit Deposit Deposit Deposit Deposit Check Deposit Deposit Deposit Deposit Deposit Deposit Deposit Check Deposit Deposit Deposit Deposit Deposit Deposit Total O-12 D-14 Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Deposit Total D-14 Date 2/4/2013 3/6/2013 3/29/2013 4/30/2013 5/31/2013 6/26/2013 8/9/2013 9/3/2013 10/16/2013 11/7/2013 12/6/2013 1/6/2014 2/11/2014 3/7/2014 4/8/2014 5(12/2014 6/9/2014 Num 1413 2941 2947 2952 2959 2966 2970 2976 2982 2989 298 3001 3005 3007 41055... 94930_ 14521. 1/7/2013 10257 2/4/2013 10278 3/6/2013 10285 4/15/2013 10291 5/9/2013 10302 5/31/2013 10310 7/22/2013 6075 8/9/2013 6092 9/3/2013 10339 10/24/2013 6138 11/7/2013 6150 12/11/2013 6173 1/6/2014 6186 2/11/2014 6204 3/17/2014 6217 4/10/2014 6237 6/17/2014 10417 1/30/2013 804 2/26/2013 655 3/29/2013 902 4/26/2013 953 5/29/2013 1004 6/24/2013 1044 6/27/2013 7/22/2013 EFT 8)912013 47930.. 8/9/2013 47930... 9/25/2013 316693 10/30/2013 321790 12/6/2013 3598 1/6/2014 1256 1/9/2014 1/27/2014 EFT 2/11/2014 1293 2/28/2014 3635 4/8/2014 1403 4/29/2014 1435 6/9/2014 1465 3/13/2013 5717 3/13/2013 5717 3/29/2013 9908 5/1/2013 74774 6/10/2013 139354 7/2/2013 198667 8/9/2013 261072 9/3/2013 323830 10/16/2013 385739 11/7/2013 449226 12/6/2013 511369 1/6/2014 574099 2/11/2014 639064 3/3/2014 699211 4/8/2014 759441 5/1/2014 824518 Name Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Stave Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Steve Cobb Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Bob Belica Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Great Western Bank Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Great Western Bank Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Affordable Homes of Denver Fred "Muff' Davis Fred "Muff" Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff' Davis Fred "Muff" Davis Fred "Muff" Davis Fred "Muff" Davis Fred "Muff' Davis Fred "Muff" Davis Memo Rent - February Rent - March Rent - April Rent - May Rent - June Rent - Jury Rent - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent -January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent - June Rent - January Rent - February Rent - Math Rent - April Rent - May Rent - June NSF Check - June Rent Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - December NSF Check - Decembe . Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - December Rent -January Rent - February Rent - March Rent - April Rent - May Class Building D:O-10 Building D:O-10 Building D:D-10 Building D: D-10 Building O:D-10 Building D: D-10 Building D:D-10 Building D:0-10 Building D:0-10 Building D: D-10 Building D:D-10 Building O:0-10 Building D:D-10 Building D:D-10 Building D:D-10 Building DID -10 Building D:D-10 Building D: D-11 Building D:D-11 Building D: D-11 Building D:D-11 Building D:D-11 Building D:D-11 Building D:D-11 Building D: D-11 Building D:D-11 Building O:O-11 Building D:D-1 1 Building D:D-11 Building D:D-11 Building D:D-1 1 Building O:O-11 Building O:D-11 Building D:D-11 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-12 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building 0:O-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Building D:D-14 Amount Balance 550.00 550 00 550 00 1,10O00 550.00 1,650.00 550..00 2,200.00 550.00 2,750.00 550.00 3,300,00 550.00 3,850 00 550,00 4,40O00 550.00 4,950.00 550.00 5,500 00 550.00 6,05O00 55O.00 6,600 00 600.00 7,200 00 600.00 7,800.00 600 00 8,400 00 600.00 9,000.00 600.00 9,600.00 9,600.00 9,600 00 550.00 550.00 550O0 1,100.00 550:00 1,650 00 550.00 2,200.00 55O 00 2,750 00 550,00 3,300.00 550.00 3,850 00 550.00 4,400.00 550.00 4,950 00 550.00 5,500.00 550.00 6,050 00 550,00 6,600.00 550.00 7,150 00 550.00 7,700.00 550.00 8,250 00 550.00 8,800 00 550,00 9,350 00 9,350.00 9,35000 700.00 700.00 700 00 1,400 00 700 00 2,100.00 700.00 2,800.00 700,00 3,500 00 700.00 4,200.00 (700.00) 3,500 00 700.00 4,200 00 700.00 4,900 00 700,00 5,600.00 700 00 6,300 00 700.00 7,000.00 700.00 7,700 00 700.00 8,400 00 (700.00) 7,700 00 700.00 8,400.00 700..00 9,100 00 700.00 9,800.00 700.00 10,500 00 700.00 11,200 00 700,00 11,900.00 11,900.00 11,900 00 725.00 725 00 725.00 1,450 00 725,00 2,175.00 725..00 2,900 00 725.00 3,625.00 725.00 4,350.00 725.00 5,075_00 725.00 5,800.00 725.00 6,525 00 725.00 7,250 00 725.00 7,975.00 725,00 8,700 00 725.00 9,425 00 725.00 10,150 00 725.00 10,875 00 725.00 11,600.00 11, 600.00 11,600.00 Page 3 Unitz, LLC Rental Income by Unit January 2013 through June 2014 Type Date Num O15 Deposit 2/26/2013 1394 Deposit 2/26/2013 1394 Deposit 2/26/22013 1394 Deposit 2/26/2013 1394 Deposit 2/26/2013 1394 Deposit 2/2612013 1394 Deposit 10/30/2013 14914 Deposit 10/30/2013 14914 Deposit 12/6/2013 15042 Deposit 1/6/2014 15136 Deposit 2/11/2014 15242 Deposit 3/17/2014 15334 Deposit 5/1/2014 0112 Deposit 5/1/2014 0112 Deposit 5/1/2014 15518 Total D-15 O-16 Deposit 1/7/2013 1513 Deposit 2/7/2013 1551 Deposit 3/6/2013 1581 Deposit 4/15/2013 1608 Deposit 5/1/2013 1646 Deposit 5/31/2013 1673 Deposit 7/2/2013 1739 Deposit 8/9/2013 1754 Deposit 9/10/2013 1613 Deposit 10/16/2013 1815 Deposit 11/7/2013 1891 Deposit 12/6/2013 1914 Deposit 1/6/2014 1928 Deposit 2/11/2014 1957 Deposit 3/7/2014 1977 Deposit 4/8/2014 2009 Deposit 5/12/2014 2031 Deposit 6/17/2014 2063 Total D-16 D-17 Deposit 1/30/2013 7759 Deposit 1/30/2013 7759 Deposit 4/26/2013 5005 Deposit 5/31/2013 5010 Deposit 6/10/2013 7864 Deposit 6/10/2013 7864 Deposit 6/10/2013 7864 Deposit 9/3/2013 4611 Deposit 9/3/2013 4611 Deposit 9/3/2013 4611 Deposit 9/10/2013 5064 Deposit 9/10/2013 5064 Deposit 9/10/2013 5064 Deposit 11/20/2013 5094 Deposit 11/20/2013 5094 Deposit 11/20/2013 5094 Deposit 12/11/2013 4661 Deposit 12/11/2013 4661 Deposit 12/1112013 4661 Deposit 3/3/2014 83354 Deposit 3/3/2014 83354 Deposit 3/3/2014 83354 Deposit 3/3/2014 83354 Deposit 3/17/2014 1421 Deposit 3/17/2014 1421 Deposit 3/17/2014 1421 Deposit 3/17/2014 4701 Deposit 3/17/2014 4701 Deposit 3/17/2014 4701 Total D-17 D-18 Deposit 1/7/2013 1784 Doposit 2/26/2013 1801 Deposit 3/6/2013 1811 Deposit 4/24/2013 1824 Deposit 5/9/2013 1837 Deposit 6/10/2013 1850 Deposit 7/22/2013 1868 Deposit 8/8/2013 1879 Deposit 9/25/2013 1892 Deposit 10/16/2013 1900 Deposit 11/20/2013 1911 Deposit 12/6/2013 1922 Deposit 1/22/2014 1937 Deposit 2/11/2014 1952 Deposit 3/7/2014 1965 Deposit 4/10/2014 1961 Name Ken Thompson Ken Thompson Ken Thompson Ken Thompson Ken Thompson Ken Thompson C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc C&L Water Solutions, Inc Donna Buddy Donna Buddy C&L Water Solutions, Inc Tech -Line Products, Inc. Tech -Line Products, Inc Tech -Line Products, Inc. Tech -Line Products, Inc. Tech -Line Products, Inc Tech -Line Products, Inc, Tech -Line Products, Inc, Tech -Line Products, Inc. Tech -Line Products, Inc. Tech -Line Products, Inc. Tech -Line Products, Inc. Tech -Line Products, Inc. Tech -Line Products, Inc. Tech -Line Products, Inc Tech -Line Products, Inc Tech -Line Products, Inc, Tech -Line Products, Inc. Tech -Line Products, Inc. Patrick Martin Patrick Martin Jay Craddock Jay Craddock Patrick Martin Patrick Martin Patrick Martin Sessions Harlan Sessions Harlan Sessions Harlan Ken Thompson Ken Thompson Ken Thompson Ken Thompson Ken Thompson Ken Thompson Sessions Harlan Sessions Harlan Sessions Harlan Joe Fortner Joe Fortner Joe Fortner Joe Fortner Ken Thompson Ken Thompson Ken Thompson Sessions Harlan Sessions Harlan Sessions Harlan Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Dacken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Jeff Docken Memo Rent - March Rent - April Rent - May Rent - June Rent - July Rent -August Rent - October Rent- November Rent - December Rent - January Rent - February Rent - March Rent - May Rent - June Rent - April Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July Renl - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - February Rent - March Rent - May Rent - May (partial) Rent - April Rent - May Rent - June (Prorated) Rent - September Rent - October Rent - November Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - December Rent - January Rent - February Rent - February (pro -r . Rent - March Rent - April Rent - May Rent - March Rent - April Rent - May Rent - March Rent - April Rent - May Rent - January Rent - February Rent - March Rent - April Rent - May Rent - June Rent - July Rent - August Rent - September Rent - October Rent - November Rent - December Rent - January Rent - February Rent - March Rent - April Class Building D:D-15 Building D:D-15 Building D:D-15 Building D:D-15 Building D:D-15 Building O:O-15 Building D: D-15 Building D:D-15 Building D:D-15 Building D:D-15 Building D:D-15 Building D:D-15 Building O:D-15 Building D:D-15 Building D:D-15 Building D:D-16 Building D:D-16 Building D:D-16 Building D:O-16 Building D:D-16 Building D:D-16 Building D:D-16 Building D:D-16 Building D:O-16 Building O:O-16 Building D: D-16 Building D:D-18 Building D:D-16 Building D:O-16 Building D:D-16 Building D:D-16 Building D:D-16 Building D:D-16 Building D:O-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:O-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building O:D-17 Building D: D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:O-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-17 Building D:D-18 Building D:D-18 Building D:D-18 Building O:O-18 Building D: D-18 Building D:D-18 Building D:D-18 Building D: D-18 Building D: D-18 Building D:D-18 Building O:O-18 Building D:D-18 Building D:D-18 Building D:D-18 Building D:D-18 Building D:D-18 Amount 125.00 125 00 125.00 125 00 125.00 125.00 109.66 750.00 750.00 750.00 750.00 750.00 750.00 750.00 750 00 6.859 68 750.00 750.00 750.00 750.00 750.00 750 00 750 00 750.00 750.00 750.00 750 00 750 00 750.00 750 00 750 00 750.00 750.00 750 00 13, 500.00 200. 00 200 00 100.00 50 00 150.00 150.00 50.00 144 00 144 00 144.00 144 00 144.00 144.00 144:00 144.00 144.00 144.00 144,00 144.00 112.00 187.67 187 67 187 66 144.00 144.00 144.00 144.00 144.00 144 00 4,167 00 500O0 500 00 500 00 500.00 500 00 500.00 500.00 500.00 500.00 500.00 500.00 500,00 500.00 500.00 500.00 500 00 Balance 125.00 250.00 375.00 500 00 625.00 750.00 859.68 1,609 68 2,359.68 3,109.68 3,859.68 4,609 68 5,359.68 6,109 68 6,859.68 6,859.68 750.00 1,500 00 2,250.00 3,000,00 3,750.00 4,500 00 5,250.00 6,000,00 6,750 00 7,500 00 8,250.00 9,000.00 9,750.00 10,500 00 11,250 00 12,000.00 12,750 00 13,500 00 13, 500.00 200 00 400.00 500 00 550.00 700 OD 850.00 900.00 1,04400 1,18800 1,332. 00 1,476 00 1,620 00 1,764.00 1,908 00 2,052 00 2,196 00 2,340.00 2,484.00 2,626.00 2,740 00 2,927.67 3,11534 3,303 00 3,447 00 3,591.00 3,735 00 3,879.00 4,023.00 4,167.00 4,167 00 500 00 1,000,00 1,500.00 2,000.00 2,500 00 3,000 00 3,500.00 4,000.00 4,500.00 5,000 00 5,500 00 6,000.00 6,500 00 7,000 00 7,500 00 8,000 00 Page 4 Unitz, LLC Rental Income by Unit January 2013 through June 2014 Type Date Num Name Deposit 5/12/2014 1994 Jeff Docken Deposit 6/17/2014 2003 Jeff Docken Total D-18 Total Building D TOTAL Memo Class Rent - May Rent - June Amount Balance Budding D;D-18 500.00 8,500 00 Building D:D-18 550,00 9,050 00 9,050,00 9,050 00 103,654.60 103,654 60 144,769.60 144,769.60 Page 5 Garage Properties, LLC 1371 Recta Drive, Unit D110 Louisville, CO 80027 July 14, 2016 Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 RE: Appeal of Assessed Value/Classification — Unit C4 Bldg C Garage Unitz at Dacono Condo Dear Board: We are writing this letter to appeal the 2016 Notice of Determination for Garage Properties, LLC, located at 151 Mt. Elbert Avenue, Dacono, CO 80514 (Unit C4 — Account #R6787724). We would like to appeal the Assessor's decision of both the classification and the value. First, this garage storage (Maxi -Storage) product is fairly new and is or such a type that it fits under the "Residential Improvements" section more than as Commercial Property. These types of facilities arc becoming more popular due to increased demand from those wishing to store their collector cars, RV's, boats and other personal property in a secure off -site location because their home situations will not accommodate the size or security needed for certain types of property. This product is especially driven by residential homeowners' associations due to the stringent codes and regulations. In most cases, RVs, boats, trailers, ATV's, snowmobiles, small campers, etc. cannot be stored in plain sight or on an adjacent street to any residence due to HOA declarations. At the very least, some homeowners may be able to store at their residence but only for a limited amount of time (i.e. 48 hours, 3 days, etc.). If one had enough land to construct a pole barn at their place of residence, the pole barn would be classified as part of their residential usage. This product is driven by residential storage constraints, which explains why we feel this product should fall under the residential classification. CRS Section 39-1-102 defines "Residential Improvements" as also including "buildings, structures, fixtures, fences, amenities, and water rights that are an integral part of the residential use". We feel that this product fits in under this term; however, the county assessors argue that this term only includes buildings that would be on a contiguous parcel of land to a residence. In reality, this product is an extension of one's residence, just not on a contiguous parcel of land to their residence. Second, the County Assessor's assessed value of each individual garage is based solely on the sales approach. Based on the fact that garageUnitz is predominantly a rental facility, we would argue that a blended approach to valuation (sales approach and income approach) should be used to determine an appropriate valuation at this location. In 2013, Weld County agreed to this formula with us based on the presence of a significant number of rental units at this facility. Therefore, we feel that a precedence was set. We have attached a calculation of the value per square foot based on the same blended approach that was previously agreed to by Weld County using the rental activity data during the period in question. Under this blended approach on the attached spreadsheet, the value per square foot would be $61.54. Based on this value per square foot, the value of Unit C4 would be $138,465 for 2,250 square feet. Based on the commercial classification of this product and the commercial tax rate of 29%, the tax assessed at the current valuation of $202,500 would be $8,193 for a 2,250 square foot garage that is used to store personal household goods and vehicles. This equates to a per square foot real estate tax of $3.64 per foot. Based on the garageUnitz rental information attached, the average rental income received per square foot is $5.54 per foot for units rented for residential storage purposes. It is inequitable and not in good conscience to assess taxes of $3.64 per square foot on a product that it producing $5.54 per square foot in gross rental income. There is a fairness issue at work here. If a consumer owns or rents a garage and stores personal property, regardless if it is contiguous or not, it is a residential improvement that should be assessed at the residential tax rate. Finally, this protest comes in an intervening even year. In accordance with C.R.S. 39-5-121, "For the years that intervene between changes in the level of value, if the difference between the actual value of such land or improvements in the previous year and the actual value of such land or improvements in the intervening year as set forth in such notice constitutes an increase in actual value of more than seventy-five percent, the assessor shall mail together with the notice an explanation of the reasons for such increase in actual value". This notice of explanation was not included with the Notice of Valuation as required by the Colorado Revised Statutes. In the case of Unit C4, the Notice of Valuation increased more than 136% during the intervening year. By not mailing the explanation with the Notice of Valuation, the County Assessor was in violation of Colorado Law. Based on this section of the Colorado Revised Statutes, it is our opinion that the valuation can't exceed an increase of more than 75% if an explanation is not mailed with the Notice of Valuation. We would like this letter to be made part of the record of the hearing. We appreciate your consideration with respect to these matters. Please feel free to contact me at (303) 908-0561 if you have any further questions. Sincerely, Aric 1'. Hilmas Managing Member Garage Properties, LLC 4K' .1149 { 3 V N cd x a c t cQS CC 1T Tl �1 W V O l./ Q 0 in July 22, 2016 Petitioner: GARAGE PROPERTIES LLC 1371 HECLA DR STE D110 LOUISVILLE, CO 80027-2329 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): RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket #: 2016-2278, AS0094 Appeal #: 2008211205 Hearing Date: 8/4/2016 9:00 AM Account(s) Appealed: R6787724 Dear Petitioner(s): The Weld County Board of Equalization has set a date of AUGUST 4, 2016, at or about the hour of 9:00 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2016, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of County Commissioners cc: Christopher Woodruff, Assessor Hello