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HomeMy WebLinkAbout23-761 JM Land, 526 Hercules Lane, Denton, TX APPRAISAL REPORT VACANT LAND SOUTH SIDE OF HERCULES LANE, APPROXIMATELY 200 FEET EAST OF SHADOW TRAIL DENTON, DENTON COUNTY, TEXAS 72609 FOR CITY OF DENTON 401 NORTH ELM STREET DENTON, TEXAS 76201 16910 DALLAS PARKWAY, SUITE 100 DALLAS, TEXAS 75248 23-761 16910 Dallas Parkway, Suite 100, Dallas, Texas 75248  P: 214.340.5880  F: 214.340.5422 Appraisals@pyleswhatley.com www.PylesWhatley.com December 20, 2023 Ms. Captoria Brown City of Denton 401 North Elm Street Denton, Texas 76201 Re: An appraisal of vacant land, comprising of 2.432 acres located on the south side of Hercules Lane, ±200 feet east of Shadow Trail (physically addressed as 526 Hercules Lane), Denton, Denton County, Texas, 72609. Ms. Brown: At your request, we submit this appraisal report to estimate the market value of the above-referenced property. We have inspected the property on-site and considered factors pertinent to and indicative of value including the Denton and Denton County area characteristics, market area data and trends, locational amenities, highest and best use, and other elements of value. This report conforms to USPAP standards. Methodology and terminology used throughout the report can be found in The Appraisal of Real Estate, Fifteenth Edition, as published by the Appraisal Institute. This appraisal provides an appraisal report in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP), as provided by the Appraisal Foundation and the federal financial regulatory agencies. Our opinion of value for the subject is effective as of December 12, 2023, and the methodology and terminology used throughout the report include the following: Market Value, As Is on the Appraisal Date – An opinion of the market value of a property in the condition observed upon inspection and as it physically and legally exists without hypothetical conditions, assumptions, or qualifications as of the date the appraisal is prepared. Our opinion of the market value for the subject is as follows: Market Value Opinion Fee Simple, As Is (Land) ± 2.432 acres 585,000$ 23-761 Page 2 Ms. Captoria Brown December 20, 2023 The following report sets forth a description of the subject property, along with a summary of the market data considered and the conclusions derived from such data. Your attention is directed to this appraisal's general assumptions and limiting conditions. Should you have questions concerning any portion of this appraisal, please contact our office. Respectfully submitted, PYLES WHATLEY CORPORATION Richard McBride State of Texas Certification #TX-1380335-G 23-761 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS Name Location Denton, Denton County, Texas Land Area 105,958 SF Zoning Reasonable Exposure Time 12 months Reasonable Marketing Period 12 months Market Value Indicators As Is As If Complete As If Stabilized Cost Approach N/A $1,585,000 N/A Sales Comparison Approach (Land Value)585,000$ -$25,000 $0 Income Capitalization Approach N/A $805,000 $830,000 Market Value Opinion Fee Simple, As Is (Land) ± 2.432 acres 585,000$ Date of Appraisal Value Date of Inspection Date of Appraisal Report R4 (Residential 4) Vacant Land December 12, 2023 December 12, 2023 December 20, 2023 S/s of Hercules Lane, approx. ±200 feet E of Shadow Trail 2.432 AC 23-761 TABLE OF CONTENTS LETTER OF TRANSMITTAL SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS PAGE SCOPE OF WORK........................................................................................................................1 DEFINITION OF MARKET VALUE .........................................................................................5 GENERAL ASSUMPTIONS AND LIMITING CONDITIONS ...............................................6 EXTRAORDINARY ASSUMPTIONS AND HYPOTHETICAL CONDITIONS..................9 DEFINITIONS AND TERMS ....................................................................................................10 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS ......................................13 REGIONAL MAP ........................................................................................................................22 SUBJECT AREA ANALYSIS ....................................................................................................23 LOCATION MAP ........................................................................................................................31 SUBJECT PROPERTY...............................................................................................................32 REAL ESTATE TAX ANALYSIS .............................................................................................34 AERIAL PHOTOGRAPHS ........................................................................................................35 PARCEL MAP .............................................................................................................................36 SUBJECT PHOTOGRAPHS .....................................................................................................39 HIGHEST AND BEST USE .......................................................................................................40 APPRAISAL PROCEDURE ......................................................................................................43 EXPOSURE TIME ......................................................................................................................45 LAND VALUATION ...................................................................................................................46 RECONCILIATION ...................................................................................................................57 REASONABLE MARKETING PERIOD .................................................................................58 APPRAISER’S CERTIFICATE ................................................................................................59 QUALIFICATIONS OF APPRAISERS....................................................................................60 ADDENDA TAX INFORMATION ZONING DESCRIPTION STATE CERTIFICATION 23-761 SCOPE OF WORK 1 Purpose of the Appraisal SCOPE OF WORK The purpose of this appraisal is to render an opinion of the market value of the subject property. The report complies with the requirements of the Uniform Standards of Professional Appraisal Practice, the Code of Ethics of the Appraisal Institute and Texas Appraiser Licensing and Certification Board rules. The report is also prepared in accordance with the client's appraisal guidelines. All methodology utilized to arrive at the estimate of market value can be found in The Appraisal of Real Estate, Fifteenth Edition, as published by the Appraisal Institute. The subject property is being appraised as of December 12, 2023, and is subject to the market influences and economic conditions which existed on that date. This date is also known as the effective date and is the date of the opinions and conclusions found in this report. The property was also inspected and photographed on December 12, 2023, which included a visual observation of the site and any improvements. The date of this appraisal report is December 20, 2023. Property Rights Appraised Three primary property rights may typically be appraised. They are fee simple estate, leased fee estate, and leasehold estate. These rights are defined as follows: Fee Simple Estate - Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the government powers of taxation, eminent domain, police power, and escheat. Leased Fee Estate - An ownership interest held by a landlord with the rights of use and occupancy conveyed by lease to others. The rights of the lessor (the leased fee owner) and the leased fee are specified by contract terms contained within the lease. Leasehold Estate - The interest held by the lessee (the tenant or renter) through a lease conveying the rights of use and occupancy for a stated term under certain conditions. In this report, we develop a market value opinion of the fee simple interest in the real property. 23-761 SCOPE OF WORK 2 Subject Identification & Legal Description Property Type: 2.432 acres of vacant land Ownership: Towne North Baptist Church Subject Property Location: S/s of Hercules Lane, ±200 feet E of Shadow Trail Denton, Denton County, Texas Zip Code: 72609 Legal Description: All that certain tract or parcel of land, situated in the B.B.B. & C. R. R. Survey, Abstract No. 186, in the City and County of Denton, Texas Subject History According to Denton County Deed Records, the whole property, consisting of 7.313 acres (318,554 square feet), was transferred to W. D. Buttrill, representing Towne North Baptist Churbh (a misspelling of Towne North Baptist Church) from Trustees, Adam A. Krueger, Oliver Miller, and Paul Reed on October 2nd, 1968 for an unknown price, and details are unknown about this transaction. Sale prices are not a matter of public record in Texas; the appraiser attempted to obtain the purchase price and other terms of the transaction without success. The subject is not currently under contract. According to public records, there have been no other transfers of the subject property within the past three years. The subject is a 2.432-acre western portion of the larger parcel of land with improvements that is under negotiations to be purchased by the City of Denton for developmental purposes. The whole property is improved upon with a church and related facilities. Please note that this information is included only to satisfy the requirements of USPAP. It is not intended as a guarantee to the chain of title and a title search should be performed by a title company should a definitive abstract be desired. Intended Use, Intended User, and Client The intended use of this report is for internal decision-making and negotiations for the City of Denton’s officers, administrators, employees, assignees, and appropriate regulatory agencies. The intended user, the City of Denton, is also the client. Any other user or uses are not intended or authorized. Use of this appraisal for any other use or by another user or appraisal date may invalidate the findings and conclusions. 23-761 SCOPE OF WORK 3 Data Researched For this report, the subject market was researched for all pertinent data relating to the appraisal problem including: collecting and confirming data through brokers, appraisers, property owners, lessees/lessors, and others familiar with the real estate market. The information provided by these sources is deemed reliable, but is not guaranteed. In addition, verifiable third-party sources were utilized including Costar Realty Information, Roddy Information Services, Loopnet, and the Multiple Listing Service (MLS). Additional market data were extracted from market reports and data circulated and purchased from Robert G. Watts/RealtyRates.com, Real Estate Research Corporation, Price Waterhouse Coopers Investor Survey, and M/PF Yieldstar. When third-party sources are utilized in the report, a reference to the source is made. The information provided by these sources is deemed reliable, but is not guaranteed. Competency The appraisers involved in this assignment have considerable experience in appraising this property type. The appraisers are actively engaged in appraisal work in the geographical area of the subject property. The company maintains a database on this area for similar properties. We have adequate knowledge of the property type and location to meet the competency requirements of the Uniform Standards of Professional Appraisal Practice. In addition, other appraisers in the market would perform similar actions in the appraisal process to fulfill the scope of work in this assignment and the appraisal meets or exceeds the expectations of parties who are regularly intended users for similar assignments. 23-761 SCOPE OF WORK 4 Scope of the Appraisal Richard McBride and Joshua Moss performed all aspects of this report, which included the following: - Communicated with Captoria Brown, of City of Denton regarding the appraisal assignment; a narrative appraisal report meets the client’s requirements. - Researched the public records for data on the subject property, including zoning, assessments, taxes, acreage, buildings and site improvements, and maps. - A preliminary search of all available resources was made to determine market trends, influences, and other significant factors pertinent to the subject property. The property is identified previously in this report. - Joshua Moss inspected the subject property and subject neighborhood on December 12, 2023; photographs were taken of the subject and comparable sales. Richard McBride inspected the subject on a subsequent date. Although due diligence was exercised while inspecting the property, the appraiser is not an expert in such matters as soils, structural engineering, hazardous waste, etc., and no warranty is given as to these elements. The owner or owner's representative was not present during the inspection. - Research and collection of data (land sales, escrow sales, and listings) were performed as present in the market area and of sufficient quality to express an opinion of value as defined herein. The appraisers examined data from Costar Realty Information, Roddy Information Services, Loopnet, Multiple Listing Service (MLS), county records, and owner interviews. - An analysis of the highest and best use was completed. - Gathered and analyzed the market data to reach an estimate of market value for the fee simple interest of the subject, using the sales comparison approach to value. - Assembled and wrote the narrative report, complete with maps, photos, and supporting addenda. 23-761 DEFINITION OF MARKET VALUE 5 The definition of market value is: Definition of Market Value “The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeable, and for self-interest, and assuming that neither is under undue duress." * * The Appraisal of Real Estate, 15th Edition, 2020, Appraisal Institute, Chicago, Illinois, p. 58 23-761 GENERAL ASSUMPTIONS AND LIMITING CONDITIONS 6 The Uniform Standards of Professional Appraisal Practice and the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute require the appraiser to "set forth all assumptions and limiting conditions that affect the analyses, opinions, and conclusions in the report”. In compliance therewith, and to assist the reader in interpreting this report, such general assumptions and limiting conditions are set forth below. Specific assumptions, if any, are referred to in the transmittal letter, and their location in the report is detailed. General Assumptions and Limiting Conditions Title is assumed to be marketable, free, and clear of all liens and encumbrances, easements, and restrictions except those specifically discussed in the report. The property is appraised assuming it to be under responsible ownership and competent management and available for its highest and best use. No opinion is intended to be expressed for legal matters or that would require specialized investigation or knowledge beyond that ordinarily employed by real estate appraisers, notwithstanding the fact that such matters may be discussed in the report. No opinion is expressed on the value of subsurface oil, gas, or mineral rights, water rights, or whether the property is subject to surface entry for the exploration or removal of such, except as expressly stated. The date of value to which the opinions expressed in this report apply is set forth in the letter of transmittal. The appraiser assumes no responsibility for economic or physical factors occurring at some later date, which may affect the opinions herein stated. The opinion of value is considered reliable only as of the date of the appraisal. The valuation is reported in dollars of U.S. currency prevailing on the date of the appraisal. Maps, plats, and exhibits included herein are for illustration only as an aid in visualizing matters discussed within the report. They should not be considered as surveys or relied upon for any other purpose unless specifically identified as such. All information and comments pertaining to this and other properties included in the report represent the personal opinion of the appraiser, formed after examination and study of the subject and other properties. While it is believed the information, estimates and analyses are correct, the appraiser does not guarantee them and assumes no liability for errors in fact, analysis or judgment. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser or the firm with which he is connected, or any reference to the Appraisal Institute or to the MAI or SRA designation) shall be disseminated to the public through advertising media, public relations media, sales media, or any other public means of communication without written consent and approval of the undersigned. The appraiser is not required to give testimony or to appear in court by reason of this appraisal, unless prior arrangements have been made. 23-761 GENERAL ASSUMPTIONS AND LIMITING CONDITIONS 7 The distribution of the total valuation in this report between land and improvements applies only under the existing, or proposed/completed program of utilization. The separate valuations for land and buildings must not be used in conjunction with any other appraisal and are invalid if so used. Certain information concerning market and operating data were obtained from others. This information is verified and checked, where possible, and is used in this appraisal only if it is believed to be accurate and correct. However, such information is not guaranteed. Opinions of value contained herein are opinions only. There is no guarantee, written or implied, that the subject property will sell for such amounts. Prospective values are based on market conditions as of the effective date of the appraisal. The appraiser is not responsible if unforeseeable events alter market conditions subsequent to the effective date of the appraisal. As a personal opinion, valuation may vary between appraisers based on the same facts. No responsibility for hidden defects or conformity to specific governmental requirements, such as fire, building, and safety, earthquake, or occupancy codes can be assumed without the provision of specific professional or governmental inspections. While the general conditions of the property were observed, no guarantee can be made concerning the individual components of the structures including but not limited to the heating system, plumbing, electrical services, roof, possible termite damage, or building foundation. This appraiser is not qualified to make a complete inspection of any well or septic system, consequently, it was beyond the scope of this report and no statements can be made concerning the adequacy or condition of these or other systems. No investigation - unless presented in other sections of this report - was made by the appraiser to determine if asbestos, fiberglass, or synthetic mineral fiber products are present in improved properties. The existence of such products, if any, would have to be determined by a qualified inspector. It is assumed that there is no asbestos, fiberglass, synthetic mineral fiber products, nor other contaminates present that would materially affect value. The Americans with Disabilities Act (ADA) became effective January 26, 1992. I have not made a specific compliance survey and analysis of this property to determine whether or not it is in conformity with the various detailed requirements of the ADA. It is possible that a compliance survey of the property together with a detailed analysis of the requirements of the ADA could reveal that the property is not in compliance with one or more of the requirements of the act. If so, this fact could have a negative effect on the value of the property. Since I have no direct evidence relating to this issue, I did not consider possible noncompliance with the requirements of ADA in estimating the value of the property. No investigation - unless presented in other sections of this report - was made by the appraiser to determine if any toxic materials are present on the subject tract. The existence of such materials, if any, would have to be determined by a qualified inspector. It is assumed that no toxic materials are present that would materially affect value or development costs. 23-761 GENERAL ASSUMPTIONS AND LIMITING CONDITIONS 8 A reasonable investigation was made to determine the existence of any underground storage tanks (UST) on the subject site. If USTs are present on the subject site details are provided in other sections of this report. In the event the appraisal is based upon proposed improvements, it is assumed that the improvements will be completed in substantial conformity with plans and specifications, which have been furnished to the appraiser, and with good materials and workmanship. It is also assumed that the proposed foundation and construction techniques are adequate for the existing sub-soil conditions. Due to the multiplicity of mathematical calculations used in standard appraisal practice, rounded values, e.g., rounded to whole dollars or whole units of measure such as linear feet or square feet, may result in inexact sums of components. The typical difference in such cases does not materially affect the value conclusions of the appraisal report or the total compensation due to the property owner. Personal property, fixtures, or intangible items that are not real property, that are included in the appraisal, are identified as Furniture, Fixtures, and Equipment, or FF&E. 23-761 EXTRAORDINARY ASSUMPTIONS AND HYPOTHETICAL CONDITIONS 9 Extraordinary Assumptions and Hypothetical Conditions: The Uniform Standards of Professional Appraisal Practice require the disclosure of hypothetical conditions and extraordinary assumptions when employed in the development of an appraisal. As defined in the Uniform Standards of Professional Appraisal Practice, an extraordinary assumption is “an assignment-specific assumption as of the effective date regarding uncertain information used in an analysis which, if found to be false, could alter the appraiser’s opinions or conclusions.” As defined in the Uniform Standards of Professional Appraisal Practice, a hypothetical condition is “a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results, but is used for the purpose of analysis.” The following extraordinary assumptions and hypothetical conditions are set forth for appraisal purposes and no legal reasoning is intended. The reader should be aware, that, in the event that any of the assumptions or conditions proves false or improperly applied, the conclusions of this appraisal could be changed or invalidated. EXTRAORDINARY ASSUMPTIONS None. HYPOTHETICAL CONDITIONS None. 23-761 DEFINITIONS AND TERMS 10 Various terms and symbols are used throughout the appraisal report. The following are definitions of the terms and explanations of the symbols used: Anticipation – The perception that value is created by the expectation of benefits to be derived in the future. DEFINITIONS AND TERMS Business Enterprise Value – The value contribution of the total intangible assets of a continuing business enterprise such as marketing and management skill, an assembled workforce, working capital, trade names, franchises, patents, trademarks, contracts, leases, customer base, and operating agreements. Deferred Maintenance – Items of wear and tear on a property that should be fixed now to protect the value or income-producing ability of the property. These items are almost always curable. Going Concern, Market Value of the – The market value of an established and operating business including the real property, personal property, financial assets, and the intangible assets of the business. Grantee – A person to whom property is transferred by deed or to whom property rights are granted by a trust instrument or other document. Grantor – A person who transfers property by deed or grants property rights through a trust instrument or other document. Highest and Best Use – The reasonably probable use of property that results in the highest value. Interim Use – The temporary use to which a site or improved property is put until a different use becomes maximally productive. Investment Value – The value of a property to a particular investor or class of investors based on the investor’s specific requirements. Investment value may be different from market value because it depends on a set of investment criteria that are not necessarily typical of the market. Lessee – One who has the right to occupancy and use of the property of another for a period of time according to a lease agreement. Lessor - One who conveys the rights of occupancy and use to others under a lease agreement. Market Price - The amount actually paid, or to be paid, for a property in a particular transaction. Differs from market value in that it is an accomplished or historic fact, whereas market value is and remains an estimate until proven. Market price involves no assumption of prudent conduct by the parties, or absence of undue stimulus, or of any other condition basic to the market value concept. 23-761 DEFINITIONS AND TERMS 11 Market Rent - The rental income that a property would most probably command on the open market as indicated by current rentals being paid for comparable space as of the effective date of the appraisal. Market Value - See Definition of Market Value section. Present Value - The current monetary value. It is the today's cash lump sum, which represents the current value of the right to collect future payments. It is the discounted value of aggregate future payments. Property Rights – An enforceable, legal claim to title of or interest in property. The rights may be in real property or personal property. Property Rights Adjustment – An adjustment made to the indicated property value if the value of the property is not at market occupancy or market rent. Surplus Land - In regard to an improved site, the land not necessary to support the highest and best use of the existing improvements, but because of physical limitations, building placement, or neighborhood norms, cannot be sold off separately. Such land may or may not contribute positively to value and may or may not accommodate future expansion of an existing anticipated improvement. Utility – The ability of a product to satisfy a human want, need, or desire. Abbreviations SF = square feet PSF or /SF = per square foot FF = front feet LF = lineal feet AC = acres ROW = right of way RR = railroad CBD = central business district GI = gross income EGI = effective gross income NOI = net operating income PV = present value OAR or Ro = overall capitalization rate EDR or RE = equity dividend rate UA = usable area GBA = gross building area RA = rentable area ± = plus, or minus from amount stated Source of Definitions: The Dictionary of Real Estate Appraisal, Seventh Edition, Appraisal Institute, Chicago, Illinois, 2022. 23-761 DEFINITIONS AND TERMS 12 STAGES OF VALUE During the real estate development process, a property typically progresses from a state of unimproved land to construction of improvements to stabilized occupancy. In general, the market value associated with the property increases during these stages of development. After reaching stabilized occupancy, ongoing forces affect the property during its life, including physical wear and tear, changing market conditions, etc. These factors continually influence the property’s market value at any given point in time. Opinions of value are developed on the basis of one or more of the following: Market Value, As Is on the Appraisal Date – An opinion of the market value of a property in the condition observed upon inspection and as it physically and legally exists without hypothetical conditions, assumptions, or qualifications as of the date the appraisal is prepared. Market Value, As If Complete on the Appraisal Date – The market value of a property with all construction, conversion, or rehabilitation hypothetically completed, or under other specified hypothetical conditions as of the date of appraisal. With regard to properties wherein anticipated market conditions indicate that stabilized occupancy is not likely as of the date of completion, this opinion of value should reflect the market value of the property as if complete and prepared for occupancy by tenants. Prospective Future Value Upon Completion of Construction – The prospective future value of a property on the date construction is completed, based upon market conditions forecast to exist as of that completion date. The value estimate at this stage of value is stated in current dollars unless stated otherwise. Prospective Future Value Upon Reaching Stabilized Occupancy – The prospective future value of a property at a point in time when all improvements have been physically constructed and the property has been leased to its optimum level of long-term occupancy. The opinion of value at this stage of value is in current dollars unless stated otherwise. Retrospective Value, As of Appraisal Date – An opinion of the market value of a property that is likely to have applied as of a specific historic date and as it physically and legally existed without hypothetical conditions, assumptions, or qualifications as of the specific historic date. The opinion of value at this stage of value is in current dollars unless stated otherwise. The stage of value utilized in this report is as follows: Market Value, As Is on the Appraisal Date. 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 13 The subject property in this report is located in the Dallas/Fort Worth Metropolitan Area, one of the major financial and population centers in the nation. Therefore, an overview of the Metroplex is appropriate. DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS Downtown Dallas Downtown Fort Worth Photograph Courtesy of the Dallas Convention & Visitors Bureau CLASSIFICATION The classifications represented in the Dallas/Fort Worth area are: Metropolitan Statistical Area (MSA) and Metropolitan Division (MD) With a population of over 7.9 million in 2022, Dallas/Fort Worth and the surrounding area is the fourth largest MSA under this classification. The DFW MSA is comprised of two Metropolitan Divisions: Dallas-Plano-Irving (or Dallas MD) on the east and Fort Worth-Arlington (or Fort Worth MD) on the west. The Dallas MD includes Collin, Dallas, Denton, Ellis, Hunt, Kaufman, and Rockwall Counties with a 2021 estimated population of over 5.2 million. The Fort Worth MD is comprised of Johnson, Parker, Tarrant, and Wise Counties with a 2021 estimated population of almost 2.7 million. The DFW MSA has grown 19.5% since 2010, with Collin, Denton, Kaufman, and Rockwall experiencing the greatest growth. = Dallas-Fort Worth Arlington MSA Fort Worth-Arlington Metropolitan Division Dallas-Plano-Irving Metropolitan Division 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 14 Demographics/Population The DFW MSA is the fourth largest metro area in the nation and larger than 33 US states. Dallas is the third largest city in Texas and ninth in the nation. Dallas County is the eight most populous county in the nation at 2,634,796 persons. Fort Worth ranks as the fifth largest city in the state of Texas and thirteenth in the United States. The city serves as the county seat for Tarrant County which consists of a 2020 population of 2,108,659. The Dallas-Fort Worth- Arlington metropolitan population is estimated at 7,607,031, according to the U.S. Census Bureau’s 2020 population estimates. The MSA has more than 2,750,000 households. The breakdown of growth by the four major counties of the MSA is as follows: Source: Texas A&M University 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 15 The subsequent table illustrates growth trends, in total numbers and annualized percentages, of all the major cities, suburbs, and statistical regions from 1990 to 2020 estimate, with a 2025 estimate. AREA (est.)2025 (est.)2010-2020 Change DFW MSA 3,984,349 5,156,410 6,366,542 7,607,031 7,933,166 19.5% Dallas MD 2,616,281 3,444,276 4,230,520 5,105,563 5,336,337 20.7% Collin County 264,079 491,676 782,341 1,043,748 1,113,890 33.4% Dallas County 1,848,177 2,219,132 2,368,139 2,634,796 2,708,352 11.3% Denton County 276,586 430,999 662,614 896,053 949,344 35.2% Ellis County 85,126 111,294 149,610 186,805 197,688 24.9% Hunt County 64,353 76,602 86,129 99,424 103,881 15.4% Kaufman County 52,355 71,493 103,350 138,350 149,650 33.9% Rockwall County 25,605 43,080 78,337 106,387 113,532 35.8% Fort Worth MD 1,368,068 1,712,134 2,136,022 2,501,468 2,596,829 17.1% Johnson County 97,189 126,822 150,934 177,419 185,623 17.5% Parker County 64,749 88,447 116,927 144,637 152,899 23.7% Tarrant County 1,171,454 1,448,085 1,809,034 2,108,659 2,183,646 16.6% Wise County 34,676 48,780 59,127 70,753 74,661 19.7% Allen 20,202 41,942 84,246 112,483 120,042 33.5% Arlington 265,420 334,292 365,438 424,718 439,852 16.2% Carrollton 81,605 111,272 119,097 149,246 156,481 25.3% Dallas 1,005,904 1,182,168 1,197,816 1,347,927 1,389,035 12.5% Denton 66,807 84,147 113,383 151,452 159,978 33.6% Desoto 30,508 37,482 49,047 54,867 56,420 11.9% Euless 37,990 44,311 51,277 59,644 61,795 16.3% Flower Mound 16,893 51,414 64,669 87,817 93,116 35.8% Fort Worth 457,068 545,356 741,206 866,418 897,232 16.9% Frisco 8,766 35,022 116,989 157,469 167,621 34.6% Garland 179,932 214,822 226,876 252,013 259,113 11.1% Grand Prairie 98,558 126,730 175,396 198,258 204,324 13.0% Irving 154,084 191,011 216,290 240,742 247,525 11.3% Lewisville 45,229 77,544 95,290 127,901 135,514 34.2% Mansfield 15,579 27,239 56,368 65,658 68,026 16.5% McKinney 22,205 54,953 131,117 174,577 186,216 33.1% Mesquite 101,162 125,619 139,824 155,314 159,701 11.1% North Richland Hills 47,785 56,244 63,343 73,138 75,786 15.5% Plano 128,980 223,856 259,841 345,144 368,315 32.8% Richardson 76,953 92,063 99,223 116,859 121,586 17.8% Rowlett 24,312 44,474 56,199 64,567 66,742 14.9% Southlake 6,927 20,464 26,575 31,148 32,305 17.2% Wylie 9,182 16,540 41,427 55,594 59,317 34.2% POPULATION ANNUALIZED GROWTH RATES Source: EASIDemographics.com 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 16 EMPLOYMENT AND ECONOMIC BASE According to Texas Workforce Commission, the following exhibit summarizes the labor statistics for the DFW MSA related to employment, unemployment, and labor force. Recent decreases in unemployment are a direct result of the recovery from the COVID-19 pandemic. Prior to the onset of the pandemic, the area was experiencing stable growth. 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 17 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 18 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 19 Local Companies The metropolitan area boasts a long list of national and international corporate headquarters, with many major companies relocating to DFW in the past twenty years. The availability of reasonably priced land, lower living cost for employees, favorable climate, and reasonable housing are great incentives. In 2020, DFW MSA is now home to 24 of the Fortune 500 Companies. The Metroplex is the fourth highest-ranking headquarters metro area behind New York, Chicago, and Houston. 72 major companies have moved their corporate HQ to Dallas since 2010 including Toyota North America, Liberty Mutual Insurance, Omnitracts, Ameriflight LLC, Topgolf, MoneyGram, HMS Holdings, and Six Flags Entertainment. Below are the top ten employers located in North Texas: Dallas/Fort Worth Top Ten Employers No. of Local Employees Baylor Scott & White Health 23,865 Texas Health Resources 23,466 Lockheed Martin 22,200 University of Texas Southwestern Medical Center 17,000 Medical City Healthcare 14,500 University of North Texas System 13,620 Bank of America 13,500 City of Dallas 13,114 Parkland Health and Hospital System 12,879 JPMorgan Chase 12,554 Source: Dallas Business Journal 2020 Book of Lists Below are the top ten public-sector companies located in North Texas as rated by their 2019 revenues: Dallas/Fort Worth Top Ten Employers 2019 Revenue (billion) Exxon-Mobil Corp. $264.94 McKesson Corp.. $214.32 AT&T, Inc. $181.19 Energy Transfer Equity LP $54.21 American Airlines Group Inc. $45.77 Southwest Airlines Co. $22.43 Tenet Healthcare Corp. $18.48 Kimberly-Clarke Corp. $18.45 D.R. Horton Inc. $18.09 HollyFrontier Corp. $17.49 Source: Dallas Business Journal 2020 Book of Lists 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 20 Dallas/Fort Worth International Airport The Dallas/Fort Worth International Airport, which opened January 1974, has had an enormous impact on the economy of the DFW Metroplex. Located roughly 16 miles northwest of the Dallas CBD, 19 miles northeast of the Fort Worth CBD, and employs approximately 60,000 people, the 17,183-acre space is the second largest airport facility in the nation. DFW is currently ranked as “best large airport in America” by the Airports Council International. The airport has 5 terminals, 7 runways, 182 gates, and 260 destinations, being 193 domestic destinations and 67 international destinations. DFW Airport includes 12 instrument landing approaches and 3 control towers giving it the capacity of the three New York airports combined. DFW is the only airport where four planes can land simultaneously. Twenty-five passenger airlines operate out of DFW, of which ten are commuter airlines, and fifteen are foreign flag airlines. DFW International Airport ranks eighth in the world, serving 75,066,956 passengers in 2019, 9,469,924 of which were international travelers. DFW also ranks 4th in the world in terms of operations and 15th busiest airport in the world for passengers. Approximately 205,663 passengers travel daily through DFW Airport. DFW Airport recently completed a $2.7 billion "Terminal Renewal and Improvement Program" (TRIP), which encompassed renovations of three of the original four terminals (A, B, and E). Terminal A was the first terminal to undergo these renovations, which were completed in January 2017 at a cost of about $1 billion. Subsequently, the completion of Terminal E in August 2017 and Terminal B in December 2017. In May 2019, DFW airport (along with American Airlines) announced plans to build a sixth terminal. The proposed project is estimated to cost $3.5 billion and expected to finish by 2025. Along with the addition of up to 24 new gates to Terminal F, renovations of Terminal C are planned to take place, being the final terminal requiring updating. The goal of the new terminal is to "provide the region with the growth it needs to compete with international business centers," according to CEO of DFW Airport, Sean Donohue. American Airlines has its largest hub at DFW Airport, with 67% of the passenger volume. DFW Airport also provides an impressive global distribution center with several cargo carriers, 2.6 million square feet of cargo facilities, and a foreign trade zone with direct highway access. Covering more than 250 acres, this area is developing into a full-service free trade zone. Approximately $39 billion dollars across North Texas is attributable to airport traffic. 23-761 DALLAS/FORT WORTH METROPOLITAN AREA ANALYSIS 21 CONCLUSIONS The foregoing city data and local area economic base activity are presented to establish growth and income patterns, which materially affect real estate development, real estate sales volume and value. The Dallas/Fort Worth area, based upon past performances and reasonable forecasts, should continue an upward growth trend, both in population and employment, particularly in the suburban cities. The DFW economy continued to post stable numbers through 2020 and into 2021, with the unemployment rate continuing to decline, being 4.7% reported in August 2021 as the COVID-19 pandemic comes to a close. The most recent value of 3.6% in October 2023 indicates a stabilization of employment rates to an equilibrium. Housing continued to grow in 2021, with the DFW new- home sales staying solid but were not as frantic as earlier in 2021. Sales have continued to slow in subsequent years due to increasing mortgage rates. The market however remains one of the strongest in the U.S. Homebuilders noted that tight lot supply and shortages of labor and materials have elongated building-cycle times and are restraining activity. However, through August 2021, DFW single-family permits were up 28.7 percent compared with the same period in 2020. Despite the downturn in sales in the U.S. as a whole, the Dallas/Fort Worth metroplex remains one of the busiest markets in single-family construction among large U.S. metros. 23-761 REGIONAL MAP 22 REGIONAL MAP 23-761 SUBJECT AREA ANALYSIS 23 A market area, as defined in The Dictionary of Real Estate Appraisal, 7th Edition, copyrighted 2022, is: SUBJECT AREA ANALYSIS “The area associated with a subject property that contains its direct competition.” When analyzing value influences, the focus is on the market area. A market area is defined in terms of the market for a specific category of real estate and thus, is the area in which alternative, similar properties effectively compete with the subject property in the minds of probably, potential purchasers, and users. A market area can encompass one or multiple neighborhoods or districts. AREA ANALYSIS The subject property is located in the Town of Denton, Denton County, Texas. The descriptions of the subject vicinity are presented in the following pages. DENTON COUNTY ANALYSIS In 1846, the Texas State Legislature formed Denton County from portions of Fannin County. The county was named for John B. Denton, a prominent minister of the era. The total area of the county is 958 square miles, including over 70 square miles of lakes and streams. Lake Lewisville, Ray Roberts Lake, and Lake Grapevine support extensive commercial facilities for water recreational sports including seven campgrounds and a commercial base of boat sales, storage and maintenance facilities. Lake Lewisville and Lake Grapevine were developed by the Army Corp of Engineers as part of a larger flood control project for the North Central Texas counties. Demographics/Population Demographic Forecast Data for Denton County Population 428,080 643,572 862,332 1,085,343 Households 161,390 239,712 322,158 406,614 Employment 152,818 228,191 323,082 413,453 Source: North Central Texas Council of Governments The 2023 population estimate for Denton County is 979,565, the ninth most populated county in Texas. 23-761 SUBJECT AREA ANALYSIS 24 Economy & Employment Denton County was originally a large agricultural center for North Central Texas, but the economy has significantly diversified during the 1970s to the current time period. Agricultural production still occurs, as beef, horse breeding, wheat, cotton, sorghum, peanuts, and nursery products for the Dallas Metroplex are still significant to the county economy. Tourism has grown with the constant development of the waterways in Denton County, and a significant manufacturing base has been built, principally in electronics, computer related, and defense related industry products. Transportation Primary access by road in the region is supplied by: • Interstate Highway 35-north and south connecting with Dallas to the south (IH-35E), Fort Worth to the south (IH 35-W), and Oklahoma to the north; • US Highway 377 extends north and south, crossing US Highway 380 (east/west); • US Highway 380 traverses the county east/west, connecting with the City of McKinney in Collin County, roughly thirty miles to the east. • Loop 288 provides a loop around the eastern part of the City of Denton connecting with IH-35 on the north and on the south. Denton County is located in the northern quadrant of the state of Texas, comprising the northern portion of the Dallas/Fort Worth/Arlington Metropolitan Statistical Area. The locale is approximately thirty miles northwest of the Dallas CBD and thirty miles northeast of the Fort Worth CBD, with the Dallas/Fort Worth International Airport eighteen miles south. Adjoining suburban neighborhoods are similar as to make-up and land uses. These include the suburban cities of Lewisville and Flower Mound. Properties in the area compete with other similar market areas. The accessibility and location amenities of the above-delineated general area have been significant in its development, redevelopment, and sustenance of commerce in the area. The general area is well serviced by major freeways, benefits from high intensity commercial as well as residential development, and is convenient to both the Dallas CBD and the Fort Worth CBD. Traffic Routes The traffic system is efficient and provides average access amenities to the area. Interstate Highway-35 which travels north to south, is a four-lane freeway connecting the Denton area to the cities of Dallas and Fort Worth. The other major freeway that services the neighborhood area is Loop 288 which is a four-lane divided roadway which encircles the city of Denton connecting Interstate 35, U.S. 377, and U.S. 380. The primary north-south traffic route near the subject is US Highway 377, a four-lane divided roadway. Additional east to west traffic routes includes Robinson Road, Ryan Road, Hickory Creek Road, Hickory Hill Road, and Justin Road (FM 407). 23-761 SUBJECT AREA ANALYSIS 25 Education The schood district’s student population has grown by almost 28 percent since the 2007 bond election. The current estimated student population is 32,255, and is projected to be 36,769 in school year 2022/2023. In addition to 24 elementary schools, eight middle schools, four high schools, the district has two early childhood centers, an advance technology complex, and an alternative high school. Higher education facilities include University of North Texas, Texas Woman’s University, and North Central Texas College. University of North Texas, with a current student population of 38,081, is a public research university, with eleven colleges, two schools, and offers 38 doctoral degree programs. Texas Woman’s University, with a current student population of 15,472, is a private co- educational university with two health science center branches in Dallas and Houston. The school has a Carnegie classification as a comprehensive research and doctoral university. Medical In addition to private practices, Denton County is served by numerous medical facilities which includes The Heart Hospital Baylor Denton. The center offers comprehensive surgical and interventional, noninvasive, diagnostic cardiac and vascular services, a nd cardiovascular rehabilitation services to Denton County and the fast-growing North Texas region. Additional facilities include Texas Health Presbyterian Hospital Denton, Medical City Denton and Select Rehabilitation Hospital-Denton. 23-761 SUBJECT AREA ANALYSIS 26 Population and Economics Denton is a larger medium sized city with a population of 136,268 people, and 25 constituent neighborhoods. Denton is the 28th largest community in Texas. The most prevalent occupations for people in the area are a mix of both white and blue collar jobs. Overall the city is a mix of professionals, sales and office workers, and service providers. Approximately 13.01% work in office and administrative support, 10.86% in sales jobs, and 10.57% in the teaching profession. The aggregate U.S. unemployment rate was 3.7% in November 2023. The Bureau of Labor Statistics reported an unemployment rate of 4.1% for the state of Texas, 4.0% for Denton County, and 3.3% for the city of Denton for the same period. In comparison, the unemployment rate in April 2020 was 12.9% for the state of Texas, 12.4% for Denton County, and 12.7% for the city of Denton. The metropolitan area boasts a long list of national and international corporate headquarters, with many major companies relocating to DFW in the past twenty years. The availability of reasonably priced land, lower living cost for employees, favorable climate, and reasonable housing are great incentives. Rayzor Ranch Development Rayzor Ranch is a 410-acre master planned community located in Denton, Denton County, Texas, at the intersection of Interstate Highway 35 and State Highway 380. The development was started in 2008 and is currently still being developed as a cohesive, pedestrian friendly area inspired by historical Texas Architecture. The development includes large anchor tenants such as Walmart, and Sam’s Club, as well as, other large retail, junior anchors, specialty retailers, restaurant and financial institutions. When completed, it will be the largest super-regional retail development between Dallas, Texas and Oklahoma City, Oklahoma. 23-761 SUBJECT AREA ANALYSIS 27 AREA DEMOGRAPHICS The following Market Profile provided by Site To Do Business provides demographic and income data for 1-mile, 3-mile, and 5-mile radii centered on the subject’s location. 23-761 SUBJECT AREA ANALYSIS 28 23-761 SUBJECT AREA ANALYSIS 29 23-761 SUBJECT AREA ANALYSIS 30 CONCLUSION The transportation network in the area is good and surrounding land uses are considered to be compatible and homogenous. The subject area is in a stable phase of development and proximity to employment centers and quality schools and services with few improvements needing repairs and/or renovations. Consequently, some new construction, as well as renovation of older properties, is more likely to occur within the subject area in the near future. Additionally, there appear to be no detrimental influences on the area that would inhibit the income-producing capabilities of the improved properties. The long-term prospects for the area and the subject property are positive. No noticeable nuisances or hazards are in the area and the majority of improvements are in the early to middle stages of economic life, and sufficient area services are accessible to service the community. 23-761 LOCATION MAP 31 LOCATION MAP 23-761 SUBJECT PROPERTY 32 The subject is vacant land totaling 2.432 acres, located on the south side of Hercules Lane, ±200 feet east of Shadow Trail, Denton, Denton County, Texas. The physical address of the subject is 526 Hercules Lane. SUBJECT PROPERTY SITE DATA Dimensions/Frontage According to the survey provided, the subject tract is rectangular in shape and contains 105,958 square feet or 2.432 acres. The subject fronts the southern line of Hercules Lane for approximately 213 linear feet. Hercules Lane is a two-lane, undivided street that transitions to a four-lane divided street. Access/Abutting uses Access (ingress and egress) to the site is available via the southern line of Hercules Lane. The subject abuts single-family residences (across Hercules Lane) to the north, Towne North Baptist Church to the east, single-family residences to the south, and single-family residences to the west. Topography The topography of the tract is mostly level and at street grade. The topography is not problematic for development. Flood Plain According to FEMA flood hazard map 48121C0240G dated April 18, 2011, the subject is determined to be outside the 100-year floodplain, being within Zone 'X'. There is a drainage ditch on the western side of the subject that is in an elevated Zone ‘X’ flood plain. The drainage of the site appears adequate. No guarantee is made that the site will or will not flood. A hydrological study or survey is required for confirmation of flood-designated boundaries. Reference the subsequent exhibits for a copy of the area flood map. Environmental Hazards To our knowledge, a Phase I Environmental Site Assessment has not been completed for the subject property as of the date of inspection. The subject is appraised predicated on the absence of detrimental environmental conditions. Should contaminants be present the conclusions in the report would be invalidated. Utilities/Community Services All services are available to the subject. Electric service and telecommunication services are provided by various providers. Atmos Energy provides the natural gas service. Water and sewer services are provided by the City of Denton. Police and fire protection is provided by the City of Denton. The property is located within the Denton Independent School District. 23-761 SUBJECT PROPERTY 33 Zoning The site is zoned R4 (Residential 4) by the City of Denton. The R4 (Residential 4) district is intended to accommodate a variety of housing types on lots designed to encourage walking to neighborhood-serving retail and other amenities such as parks and school facilities. Additional information can be found in the addenda. Soils, Development Limitation, and Productivity This report assumes the soils are capable of supporting the structures, as numerous improvements are located within the subject area and adjoining area. A study of the development, limitations, and productivity was not completed in this appraisal report, as it is not necessary to the scope of the appraisal. Easements A survey of the site is available for analysis. This valuation concludes that utility and access easements typical of this property type are present and that no detrimental easement conditions exist. This should not be considered a guaranty or warranty, however, that adverse easements do not exist. Were the property to have any easements detrimental to the subject, the opinion of value concluded herein may be invalid. Deed Restrictions To our knowledge, no deed restrictions affect or limit the use of the property; however, this should not be considered as a guaranty or warranty that no such restrictions exist. Deed restrictions are a legal matter: normally discoverable only by a title search by a title attorney. It is recommended that a title search be made if any questions regarding deed restrictions arise. Wetlands No visual evidence was observed to indicate whether wetlands exist on the subject site. Wetlands, as defined by Section 404 of the Clean Water Act, are those areas that are inundated or saturated by surface or groundwater at a frequency and duration sufficient to support, and under normal circumstances do support, a prevalence of vegetation typically adapted for life in saturated soil conditions. Swamps, bogs, fens, marshes, and estuaries are subject to federal environmental law. CONCLUSIONS The subject is vacant land totaling 2.432 acres. The subject is located in the northern portion of the city of Denton. Please refer to the subsequent exhibits and addenda for additional details. 23-761 REAL ESTATE TAX ANALYSIS 34 The Texas legislature created a system of centralized appraisal districts for each Texas county so that all real estate within a given county is valued for tax purposes through a standard appraisal process. Property assessments are based on market value. Property valuations under the central appraisal district system became effective in 1982. REAL ESTATE TAX ANALYSIS REAL ESTATE TAX ANALYSIS In Denton County, the Denton Central Appraisal District is responsible for ad valorem tax appraisals of all real estate within the county. Based on the ad valorem tax appraisal, various tax districts levy annual taxes on property located within their respective districts. Typical taxing jurisdictions include assessments from the county, city, and school districts in which the property is located. The total ad valorem tax burden is the sum of the assessments for the various taxing authorities. The subject property is situated within the city of Denton and falls within the taxing jurisdictions of the City of Denton, Denton County, and the Denton ISD. Pertinent 2023 tax rates for the subject are detailed below. City of Denton 0.560682$ Denton County 0.189485$ Denton ISD 1.159200$ Total 1.909367$ 2023 (PROPOSED) TAX RATES (per $100) The subject land includes a religious facility and is tax exempt. 23-761 AERIAL PHOTOGRAPHS 35 AERIAL PHOTOGRAPHS Source: Google Maps (Imagery date: Dec. 2023) Source: Google Maps (Imagery date: Dec. 2023) SUBJECT SUBJECT 23-761 PARCEL MAP 36 Parcel map Source: Denton CAD . SUBJECT 23-761 SURVEY 37 23-761 FLOOD MAP 38 Source: FEMA SUBJECT 23-761 SUBJECT PHOTOGRAPHS 39 PHOTOGRAPHED ON DECEMBER 12, 2023 SUBJECT PHOTOGRAPHS Viewing westerly at the subject Viewing southerly at the subject Viewing easterly at the subject Viewing northwesterly at the subject Viewing westerly along Hercules Lane; subject on left Viewing easterly along Hercules Lane; subject on right 23-761 HIGHEST AND BEST USE 40 One of the basic elements of real estate valuation is the theory of highest, best, and most profitable use. HIGHEST AND BEST USE As defined in The Dictionary of Real Estate Appraisal, 7th Edition (Copyright 2022) and the Appraisal of Real Estate, 15th Edition (Copyright 2020), highest and best use is defined as that reasonably probable use of property that results in the highest value. These definitions recognize that in cases where a site has existing improvements on it, the highest and best use may very well be determined to be different from the existing use. The existing use will continue, however, unless and until land value in its highest and best use exceeds the total value of the property in its existing use. Because the use of land can be limited by the presence of improvements, highest and best use is determined separately for the land or site as though vacant and available to be put to its highest and best use, and for the property as improved. In appraisal practice, highest and best use analysis not only identifies the use of the property expected to produce the maximum net present value, but also helps the appraiser select comparable properties. Four basic criteria are examined in estimating the Highest and Best Use of a property both as vacant and as improved. These stages of analysis are as follows: a) Physically Possible Use - the uses to which it is physically possible to put on the site in question. b) Legally Permissible Use - the uses that are permitted by zoning and deed restrictions on the site in question. c) Financially Feasible Use - the possible and permissible uses that will produce any net return to the owner of the site. d) Maximumly Productive Use - among the feasible uses, the use that will produce the highest net return on the highest present worth. The highest and best use of a specific parcel of land is not determined through subjective analysis by the property owner, the developer, or the appraiser; rather, highest and best use is shaped by the competitive forces within the market where the property is located. Therefore, the analysis and interpretation of highest and best use is an economic study of market forces focused on the subject property. Market forces also shape market value, so the general data that are collected and analyzed to derive an opinion of market value are also used to formulate an opinion of the property’s highest and best use as of the appraisal date. 23-761 HIGHEST AND BEST USE 41 SITE, AS VACANT According to the survey, the subject site is rectangular in shape and contains 105,958 square feet or 2.432 acres. The subject abuts single-family residences (across Hercules Lane) to the north, Towne North Baptist Church to the east, single-family residences to the south, and single-family residences to the west. Physically Possible In arriving at our opinion of highest and best use for the vacant subject site, it was first necessary to determine if the physical characteristics of the site - such as soil conditions, topography, shape, and frontage were favorable for development. Soil conditions in the region are adequate for development provided appropriate engineering, design, and construction. According to FEMA flood hazard map 48121C0240G, dated April 18, 2011, the subject is determined to be outside the 100-year floodplain, being within Zone 'X'. There is a drainage ditch on the western side of the subject that is in an elevated Zone ‘X’ flood plain. No guaranty is made that the site will or will not flood. A hydrological study or survey is required for confirmation of flood- designated boundaries. The tract is of sufficient size to be economically adaptable for development and benefits from adequate frontage and accessibility. Thus, the physical characteristics impose no limitations to possible development. Legally Permissible The site is zoned R4 (Residential 4) by the City of Denton. The R4 (Residential 4) district is intended to accommodate a variety of housing types on lots designed to encourage walking to neighborhood-serving retail and other amenities such as parks and school facilities. Additional information can be found in the addenda. Financially Feasible As defined in The Dictionary of Real Estate Appraisal, Seventh Edition, 2022, is “the ability of a property to generate sufficient income to support the use for which it was designed”. Based on the land usage pattern of the surrounding area, the layout, location, and frontage/visibility of the site, the most feasible use is considered to be for residential development. Maximally Productive The most financially feasible use of the subject site would be for residential development. Based on the location in Denton, residential development is considered the most logical. Therefore, the maximally productive use of the subject, as vacant, would be for residential development. 23-761 HIGHEST AND BEST USE 42 SUMMARY OF HIGHEST AND BEST USE, AS VACANT The highest and best use of the subject is for residential development. Use: residential development Timing: as demand warrants Market Participants: User: owner Most Probable Buyer: owner, developer 23-761 APPRAISAL PROCEDURE 43 DATA COLLECTION PROCESS For purposes of this report, the subject market was researched for all pertinent data relating to the appraisal problem as stated below. This process typically includes collecting and confirming data through local real estate brokers, appraisers, property owners, lessee/lessors, and others familiar with the local real estate market. The information provided by these sources is deemed reliable but is not guaranteed. The appraisal problem, as applied to the subject, is to determine the market value of the applicable interest in the subject property. In addressing this problem, the principles of utility, substitution, and anticipation are considered in the following valuation. APPRAISAL PROCEDURE The rendered opinion of market value of a property that is being appraised is accomplished by the comparison and analysis of as many appraisal techniques as are appropriate. The following approaches are generally used to produce value indications. Cost Approach: The value indication by this approach is accomplished by estimating the Reproduction (or Replacement) Cost New of the improvements and deducting accrued depreciation from all causes, if any. The value of the land (by comparison) is then added to this depreciated cost figure. The cost approach is based on the premise that the value of a property can be indicated by the current cost to construct a reproduction or replacement for the improvements minus the amount of depreciation evident in the structures from all causes plus the value of the land and entrepreneurial profit. This approach to value is particularly useful for appraising new or nearly new improvements. Sales Comparison Approach: The comparison of similar properties, which have sold in the marketplace, is used to produce an indication of value. The comparison may be either direct or indirect with commonly accepted units or elements of comparison. The sales comparison approach is founded upon the principle of substitution, which holds that the cost to acquire an equally desirable substitute property without undue delay ordinarily sets the upper limit of value. At any given time, prices paid for comparable properties are construed to reflect the value of the property appraised. The validity of a value indication derived by this approach is heavily dependent upon the availability of data on recent sales of properties similar in location, size, and utility to the appraised property. Income Capitalization Approach: This approach to value is applicable to properties capable of producing a net income stream. The net income stream is translated into a value indication through the capitalization process. 23-761 APPRAISAL PROCEDURE 44 The income capitalization approach is based on the principle of anticipation, which recognizes the present value of the future income benefits to be derived from ownership in a particular property. The income capitalization approach is most applicable to properties that are bought and sold for investment purposes and is considered very reliable when adequate income and expense data are available. Since income producing real estate is most often purchased by investors, this approach is valid and is generally considered the most applicable when the property being appraised was designed for, or is easily capable of, producing a satisfactory rental income. The strengths and weaknesses of each approach used are weighed in the final analysis. The approach or approaches offering the greatest quantity and quality of supporting data are typically emphasized, and the final opinion of value is correlated. Under the parameters of this assignment, the following approaches to value were considered and used in this appraisal: Approach Considered Used Cost Yes No Sales Comparison Yes Yes Income Capitalization Yes No A preliminary survey of the property indicates the following: - Sales of similar land use in the area are required. Sufficient data are available to arrive at an indicated value of the land of the subject by market comparison. Secondary sources of market data and investor criteria were utilized including Real Estate Research Corporation’s Real Estate Report (RERC), Korpacz Real Estate Investor Survey, Real Estate Investment Services (REIS), M/PF, ALN Systems, Cushman Wakefield Market Reports, Marcus Millichap Market Reports, CB Richard Ellis Market Reports, Insignia Market Reports, Jones Lang LaSalle Market Reports, and other industry publications. APPRAISAL PROBLEM The appraisal problem, as applied to the subject, is to determine the market value of the fee simple interest in the subject property. In addressing this problem, the principles of utility, substitution, and anticipation are considered in the following valuation. 23-761 EXPOSURE TIME 45 When the purpose of an assignment is to develop an opinion of market value, the appraiser must also develop an opinion of reasonable exposure time linked to the value opinion. EXPOSURE TIME Reasonable exposure time is one of a series of conditions in most market-value definitions. Exposure time is always presumed to precede the effective date of the appraisal. Exposure time, as defined by the Uniform Standards of Professional Appraisal Practice, is the opinion of the length of time the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal. It is a retrospective opinion based upon an analysis of past events assuming a competitive and open market. The fact that exposure time is always presumed to occur prior to the effective date of the appraisal is substantiated by related facts in the appraisal process, i.e. supply/demand conditions as of the effective date of the appraisal, the use of current cost information, the analysis of historical sales information (sold after exposure and after completion of negotiations between the seller and the buyer), and the analysis of future income expectancy projected from the effective date of the appraisal. The opinion of the time period for reasonable exposure is not intended to be a prediction of a date of sale or a one-line statement. Instead, it is an integral part of the analyses conducted during the appraisal assignment. The opinion may be expressed as a range and can be based on one or more of the following: • Statistical information about days on market • Information gathered through sales verification • Interviews of market participants Related information garnered through this process may include the identification of typical buyers and sellers for the type of property involved and typical equity investment levels and/or financing terms. The reasonable exposure period is a function of price, time, and use, not an isolated opinion of time alone. The answer to the question “what is reasonable exposure time?” should always incorporate the answers to the question “for what kind of property at what value range?” rather than appear as a statement of an isolated time period. A reasonable exposure time for the subject property at the market value definition and market value conclusion in this appraisal was developed by discussions with local market participants. According to local brokers, appraisers, and informed market participants, the reasonable exposure time for properties similar to the subject, is considered to be 12 months. 23-761 LAND VALUATION 46 Land value is directly related to highest and best use. The relationship between the highest and best use and land value may indicate whether an existing use is the highest and best use of the land. LAND VALUATION Land valuation can be accomplished by six procedures. These include sales comparison, allocation, extraction, subdivision development, land residual, and ground rent capitalization. Sales Comparison – Sales of similar, vacant parcels are analyzed, compared, and adjusted to provide a value indication for the land being appraised. Allocation – Either sales of improved properties are analyzed, and the prices paid are allocated between the land and the improvements, or comparable sites under development are analyzed and the costs of the finished properties are allocated between the land and improvements. Extraction – Land value is indicated by subtracting the estimated value of the depreciated improvements from the known sale price of the property. This procedure is frequently used when the value of the improvements is relatively low or easily calculated. Subdivision Development – The total value of undeveloped land is indicated as if the land were subdivided, developed, and sold. Development costs, incentive costs, and carrying charges are subtracted from the estimated proceeds of sale, and the net income projection is discounted over the period required for market absorption of the developed sites. Land Residual Technique – The land is assumed to be improved to its highest and best use. The income attributable to the return on and of the capital invested in the improvements is deducted from the net operating income. The result is the income attributable to the land. This income is capitalized to derive an opinion of land value. Ground Rent Capitalization – This procedure is used when land rents and land capitalization rates are readily available, e.g., for appraisals in well-developed areas. Net ground rent, the net amount paid for the right to use and occupy the land, is calculated and divided by a land capitalization rate. Either actual or estimated rents can be capitalized using rates that can be supported in the market. The sales comparison method is the best method of developing an opinion of value of the subject. In this method, known sales of similar-use land in the market area are compared to the subject to arrive at an indication of value. In arriving at value conclusions, the tracts are compared as to the rights conveyed, financing terms, sale conditions, market conditions, location, and physical characteristics. This approach is used to value land that is vacant or considered vacant for appraisal purposes. The market was carefully researched for recent sales, leases, listings, or other transactions, which would provide a valid basis for developing an opinion of the market value of the subject by comparison. After reviewing and analyzing the sales, four sales were extracted from this sample and utilized for the land valuation. These sales are detailed on the following pages. 23-761 LAND VALUATION 47 23-761 LAND VALUATION 48 Land Sale No. 1 Location Adjacent to the southwest corner of McCormick Street and IH35E frontage road Denton, Denton County, Texas Legal Description Being all that certain tract or parcel of land situated in the Eugene Puchalski Survey, Abstract No. 996, Denton County, Texas Grantor Rebecca Jean Ginnings Grantee Knights Court, LLC Record Data Date of Sale May 10, 2023 Document No.2023-48221 Consideration $900,000 Terms of Sale Cash (or cash equivalent) to the seller Conditions of Sale Arm's-length Land Area Acres 3.060 Square Feet 133,280 Price Per SF $6.75 Zoning MN (Mixed-Use Neighborhood) Topography Level; at grade; 100% Zone 'X' Utilities All available Shape Irregularly shaped Comments The sale consist of three adjoining tracts of land wrapping the southwest corner of McCormick Street and Interstate Highway 35E frontage road.The tract has approximately 175 feet of frontage along the western line of McCormick Street,approximately 150 feet of frontage along the eastern line of Knight Street,and approximately 100 feet of frontage along the southern line of Greenlee Street. 23-761 LAND VALUATION 49 Land Sale No. 2 Location E/s of Fallmeadow Street, ±340 feet north of Gardenview Street Denton, Denton County, Texas Legal Description Being a tract of land situated in the B.B.B.&C.R.R.CO.Survey,Abstract No.186,Denton County, Texas Grantor Short Family Partnership Grantee MSW Partners, LLC Record Data Date of Sale November 23, 2022 Document No. Consideration $1,344,000 Terms of Sale Cash (or equivalent cash) to the seller Conditions of Sale Arm's-Length Land Area Acres 4.115 Square Feet 179,245 Price Per SF $7.50 Zoning R7 (Residential) Topography Level; at street grade; 100% Zone 'X' Utilities All available Shape Rectangular Frontage ±427 LF - Fallmeadow Street Comments The property is located on the east side of Fallmeadow Street,approximately 340 feet north of Gardenview Street.Surrounding uses are multifamily.The property is zoned R7,which is a residential zone in the City of Denton. 23-761 LAND VALUATION 50 Land Sale No. 3 Location E/s of Mockingbird Lane, S of Audra Lane Denton, Denton County, Texas Legal Description Being all that certain tract of land situated in the M.E.P.&P.R.R.Company Survey, Abstract Number 927,and all of a called 2.232 acre tract of land described in the deed from R.L.Davis to Carl E.Allen and wife,Oleta B.Allen,as recorded in Volume 1002,Page 573,Deed Records and the remainder of a tract of land recorded in Document Number 2005- 45131,Real Property Records of said county,and described in Volume 1092,Page 287,of said deed records Grantor HK Golden Legacy, LLC Grantee Ikechukwu Abana Record Data Date of Sale June 8, 2022 Document No.2022-86179 Consideration $350,000 Terms of Sale Cash (or equivalent cash) to the seller Conditions of Sale Arm's-Length Land Area Acres 2.608 Square Feet 113,609 Price Per SF $3.08 Zoning R2 (Residential) Topography Level; at street grade; 100% Zone 'X' Utilities All available Shape Irregularly Shaped Frontage ±85 LF - Mockingbird Lane Comments The sale consists of two adjoining tracts of land located along the eastern line of Mockingbird Lane,approximately 140 south of Audra Lane.The tract has approximately 85 feet of frontage along the eastern line of Mockingbird Lane. 23-761 LAND VALUATION 51 Land Sale No. 4 Location W/s of East Sherman Drive, ±500 feet south of Chateau Court Denton, Denton County, Texas Legal Description Being a 3.778 acre tract of land situated in the J. Carter Survey, Abstract No. 268, in the City of Denton, Denton County, Texas Grantor Walker Builders, LLC Grantee Domus Sherman Village, LLC Record Data Date of Sale April 21, 2021 Document No. Consideration $700,000 Terms of Sale Cash (or equivalent cash) to the seller Conditions of Sale Arm's-Length Land Area Acres 3.78 Square Feet 164,657 Price Per SF $4.25 Zoning MN (Mixed-Use Neighborhood) Topography Mostly level; at street grade; 100% Zone 'X' Utilities All available Shape Irregularly Shaped Frontage ±50 LF - East Sherman Lane Comments The property is located on the west side of East Sherman Drive,approximately 500 feet south of Chateau Court.The property is zoned Mixed-Use Neighborhood,which allows a variety of different property types. The lot was purchased for investment purposes. 23-761 LAND VALUATION 52 SF AC 1 Adjacent to the southwest corner of McCormick Street and IH35E frontage road 133,280 3.060 6.75$ May-23 2 E/s of Fallmeadow Street, ±340 feet north of Gardenview Street 179,245 4.115 7.50$ Nov-22 3 E/s of Mockingbird Lane, S of Audra Lane 113,609 2.608 3.08$ Jun-22 4 W/s of East Sherman Drive, ±500 feet south of Chateau Court 164,657 3.780 4.25$ Apr-21 Subject S/s of Hercules Lane, approx. ±200 feet E of Shadow Trail 105,958 2.432 Date of Sale Size LAND SALES SUMMARY Sale No. Location Price Per SF The sales in the sample were selected from a larger group as being most similar in overall physical characteristics as compared to the subject. The land sales occurred between April 2021 to May 2023, ranging in size from 113,609 square feet to 179,245 square feet, and ranging in price from $3.08 to $7.50 per square foot. These sales represent the most recent, similar activity in proximity to the subject. ADJUSTMENT DESCRIPTIONS AND ANALYSIS The first step in any comparative analysis is to identify which elements of comparison affect property values in the subject market. Each of the basic elements of comparison must be analyzed to determine whether an adjustment is required. If sufficient information is available, a quantitative adjustment can be made. Adjustments for differences are made to the price of each comparable property to make that property equivalent to the subject in market appeal on the effective date of the opinion of value. The magnitude of the adjustment made for each element of comparison depends on how much that characteristic of the comparable property differs from the subject property. We have considered all appropriate elements of comparison in the following discussions. In the following analysis, consideration is given for rights conveyed, financing, sale, and market conditions, location, and physical characteristics. Property rights conveyed, and financing are basic components of sale. Rights conveyed should be identical and financing should be on a cash equivalent basis. Sale conditions require analysis to determine any unusual characteristics. Consideration of market conditions is necessary because of the cyclical nature of the real estate market and continuous economic change. The location adjustment considers factors such as type, compatibility, quality, desirability, and accessibility of area development. Comparison of utility considers such factors as zoning, size, and frontage. 23-761 LAND VALUATION 53 COMPARATIVE ANALYSIS In analyzing the sales, comparative analyses are used to identify differences between the subject and the comparable sales. The difference in selling price is allocated to the elements of comparison, which the market data indicates contribute to different prices. While we have no direct support for these selected adjustments, an analysis of similar properties requires adjustment for these elements to be applied. The following table is a summary of comparable elements and their associated adjustments. Adjustment Category Frontage Exposure Size Zoning 5%; for the difference between zoning districts and uses 5-10%; for the difference between inferior and superior exposure SUMMARY OF SELECTED ADJUSTMENTS Selected Adjustments 5%; for adjustment for each doubling/halving in size 10%; for the difference between inferior and superior frontage These adjustments are not intended as exact measurements but are used to define accurately the range of values indicated by the market. RIGHTS CONVEYED, FINANCING, SALE, MARKETING CONDITIONS, AND LOCATION Rights Conveyed When property rights are sold, they may be the sole subject of the contract or the contract may include other rights, less than all of the real property rights, or even another property or properties. Before the price of a comparable sale property can be used in sales comparison analysis, the appraiser must first ensure that the sale price of the comparable property applies to property rights that are similar to those being appraised. To do so, adjustments may be required before specific differences in the physical real estate can be compared. The sales were evaluated and no adjustments for sale conditions are considered necessary for Sale Nos. 1, 2, 3, and 4. Financing The transaction price of one property may differ from that of an identical property due to different financing arrangements. The cost of financing includes the interest rate and any points, discounts, equity participations, or other charges that the lender requires to increase the effective yield of the loan. The cost and availability of credit for real estate financing influence both the quantity and quality of real estate demanded and supplied. Additional financing adjustments could be made based on owner financing, favorable financing terms, or assumptions. The sales were purchased with cash or third-party financing, which requires no adjustments. 23-761 LAND VALUATION 54 Sale Conditions Adjustments for conditions of sale usually reflect the motivations of the buyer and the seller. Sales where the conditions significantly affect transaction prices are labeled non-arm’s length transactions. Any sales that reflect unusual sale conditions are adjusted accordingly and the circumstances of these non-arm’s length transactions are detailed on the sale summary pages. The sales were evaluated and no adjustments for sale conditions are considered necessary for the comparable sales. Market Conditions The sales occurred between April 2021 and May 2023. Adjustments for market conditions are applied if property values have increased or decreased since the transaction dates. Based on our observations and analysis, real estate has appreciated approximately 5% annually. Each sale is adjusted accordingly for time. Location An adjustment for location within a market area may be required when the locational characteristics of a comparable property are different from those of the subject property. Most comparable properties in the same market area have similar locational characteristics, but variations may exist within that area of analysis. A property’s location is analyzed in relation to the location of other similar properties. All sales are similar to the subject in this regard and are not adjusted. PHYSICAL Access Access has significant bearing on real estate in the market. Access is defined as the points, or number of points available for ingress/egress to the subject site or ease of access to the site from abutting roadways. Sale properties are adjusted based on their inferiority/superiority as compared with the subject. Sale 1 has access from three separate streets. A -5% adjustment is warranted. All remaining comparable sales are similar to the subject in this regard. No adjustments are warranted. Frontage Frontage is the number of feet of frontage along the subject roadway or roadways. Sale properties are adjusted based on their inferiority/superiority as compared with the subject. The subject has approximately 213 feet of frontage along Hercules Lane. Sales 3 and 4 both have very limited frontage as compared to the subject. A +10% adjustment is warranted for both. Sales 1 and 2 are similar to the subject in frontage and are not adjusted. 23-761 LAND VALUATION 55 Size The size adjustment is based on the premise that, in general, the larger the property, the less its selling price on a per unit basis. Inasmuch as there was insufficient data to perform a reliable paired sales analysis isolating the variable of size, the adjustments were supported via conversations with local real estate market participants, including brokers and buyers. The adjustment for the larger properties recognizes that there are typically fewer prospective buyers for a larger versus smaller properties, creating lower demand and reducing the unit value. Conversely, there is a greater number of prospective investors/users that are able to acquire a smaller and presumably, less expensive development, thereby increasing demand and correspondingly the unit value. The subject site is comprised of 2.432 acres. The size adjustment is based on the premise that, in general, the larger the tract, the less its selling price on a per unit basis A 5% adjustment is used for this analysis. Sale Nos. 1, 2, 3, and 4 are adjusted +2%, -9%, +1%, and -9% respectively for size. Zoning The site is zoned R4 (Residential) by the City of Denton. Comparable sales 1 and 4 are located in mixed use neighborhood zoning areas. This allows the lots to be developed in more uses than the subject. A -5% adjustment is warranted for each. Sales 2 and 3 are located in the R7 and R2 residential districts, respectively, which are similar to the subject. No adjustments are warranted. Utilities All utilities are available to the subject. All sales are also located in Denton and are similar to the subject in access to utilities. No adjustments are warranted. Topography The subject is mostly level; the subject is determined to be outside the 100-year floodplain. There is a drainage ditch on the western side of the subject that is in an elevated Zone ‘X’ flood plain. All sales are similar in topography as compared to the subject. No adjustments are warranted. 23-761 LAND VALUATION 56 SUMMARY OF ADJUSTMENTS The previously described adjustments are applied in the following table: Sale No.1 2 3 4 No. of Acres 3.060 4.115 2.608 3.780 Size SF 133,280 179,245 113,609 164,657 Sale Date May-23 Nov-22 Jun-22 Apr-21 Sale Price $900,000 $1,344,000 $350,000 $700,000 Sale Price Per SF $6.75 $7.50 $3.08 $4.25 Rights Conveyed -0--0--0--0- Financing -0--0--0--0- Sale Conditions -0--0--0--0- Market Conditions 3%5%8%13% Adjusted Price $6.95 $7.88 $3.33 $4.80 Location -0--0--0--0- Access -5%-0--0--0- Frontage -0--0-10%10% Size 2%-9%1%-9% Zoning -5%-0--0--5% Utilities -0--0--0--0- Topography -0--0--0--0- Net Adjustment -8%-9%11%-4% Adjusted Price/SF $6.39 $7.17 $3.70 $4.61 LAND SALES ADJUSTMENTS LAND VALUE CONCLUSION After adjustments, the comparables range in price from $3.70 to $7.17 per square foot with an adjusted mean of $5.47 per square foot and an adjusted median of $5.50 per square foot. These comparable sales are representative of land activity in the area. Considering the adjusted sales, and giving emphasis to the adjusted mean and median, the indicated value of the subject site is $5.50 per square foot or $585,000, rounded. No. of Square Feet $/SF Indicated Value 105,958 x $5.50 =582,769$ Rounded 585,000$ Total Land Area 23-761 RECONCILIATION 57 In the preceding sections of this report, the area data and trends, location amenities, highest and best use, and other elements of value are discussed. RECONCILIATION Cost Approach N/A Sales Comparison Approach $585,000 Income Capitalization Approach N/A Reconciled Value $585,000 SUMMARY OF APPROACHES In the final analysis, considering the approaches to value, each approach is analyzed in terms of the quantity and quality of the data used in each approach and applicability to estimate a reliable value. Cost Approach The cost approach is not germane to the valuation, as the subject is a tract of land. Overall, the cost approach is not an applicable valuation method for this analysis. Sales Comparison Approach For the valuation of the subject, sufficient sales of tracts of land with similar utility are available to arrive at an opinion of value of the land by market comparison. The sales used are adjusted to reflect current market conditions and conditions of sale. Income Capitalization Approach The income capitalization approach does not apply to the subject property analysis, as the subject is not leased or considered income-producing. CONCLUSION In conclusion, the sales comparison approach is the most reliable and applicable valuation approach. The cost and income capitalization approaches are not utilized in this analysis. The sales comparison is used to establish a subject value, due to both the quality and quantity of the available sale data, and provides an excellent basis for valuation. Based on this type of property, our final opinion of the fee simple interest, market value of the subject is as follows: Market Value Opinion Fee Simple, As Is (Land) ± 2.432 acres 585,000$ 23-761 REASONABLE MARKETING PERIOD 58 The request to provide a reasonable marketing time opinion exceeds the normal information required for the conduct of the appraisal process and is treated separately from the process. REASONABLE MARKETING PERIOD Reasonable marketing time, as defined by the Uniform Standards of Professional Appraisal Practice, is an opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value or at a benchmark price during the period immediately after the effective date of the appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal. The development of a marketing time opinion uses some of the same data analyzed in the process of developing a reasonable exposure time opinion as part of the appraisal process and is not intended to be a prediction of a date of sale or a one-line statement. It is an integral part of the analyses conducted during the appraisal assignment. This opinion may be expressed as a range or a number. The opinion can be based on one or more of the following: • statistical information about days on market • information from data collection services • information gathered through sales verification • interviews of market participants • anticipated changes in market conditions Related information of market conditions that may affect marketing time includes identification of typical buyers and sellers for the type of real estate involved and typical equity investment levels and financing terms. Reasonable marketing time is a function of price, time, use, and anticipated market conditions, such as changes in the cost and availability of funds and is not an isolated opinion of time alone. The price that may be achieved in the future, at the end of the marketing period, may or may not be equal to the current appraised value opinion, depending on potential changes in the physical real estate, demographic and economic trends, the real estate market, tenancy, property operations, and the effectiveness of the marketing program, among other factors. A reasonable marketing period for the subject property at the market value opinion stated above is developed in the following manner: The opinion of value reached herein is considered supportable and reliable. It is based upon recent market data including conversations with area brokers and principals involved in the comparable sales utilized in the valuation of the subject. According to local brokers, appropriately priced similar properties generally sell within time periods ranging from approximately 8 to 24 months. This opinion was supported by the marketing times reported by several of the parties to the improved comparable sales utilized herein. A reasonable marketing time for the subject property, priced in accordance with the market value opinion concluded in this report, is considered to be 12 months. A reasonable exposure time for the subject property, priced in accordance with the market value opinion concluded in this report, is considered to be 12 months. 23-761 APPRAISER’S CERTIFICATION 59 The undersigned certify that, to the best of our knowledge and belief: APPRAISER’S CERTIFICATE • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. • We have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. • We have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. • We have no bias concerning the property that is the subject of this report or to the parties involved with this assignment. • Our engagement in this assignment was not contingent upon developing or reporting predetermined results. • Our compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • Our analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Practice. • The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • As of the date of this appraisal, Richard McBride and Joshua Moss have completed the Standards and Ethics Education Requirements for Practicing Affiliates of the Appraisal Institute. • Joshua Moss made a personal inspection of the property which is the subject of this report. Richard McBride inspected the subject on a subsequent date. • No one provided significant real property appraisal assistance to the persons signing this certification. PYLES WHATLEY Richard McBride Joshua Moss State of Texas Certification #TX-1380335-G State of Texas Certification #TX-1343009-T 23-761 QUALIFICATIONS OF APPRAISERS 60 QUALIFICATIONS OF RICHARD C. MCBRIDE Appraisal assignments include retail centers, existing and proposed office buildings, commercial and industrial properties, self-storage facilities, automobile dealerships, single-family and multi- family residential properties, and vacant land. Additional consulting assignments include condemnation and right-of-way work, and other various consulting assignments. Experience  Appraiser with Pyles Whatley Corporation since 2007; partner in the company since 2018  Over fifteen years’ experience in appraising real property interests in Texas and Oklahoma. Education  Numerous Appraisal Courses offered by the Appraisal Institute  Right-of-way courses offered by the International Right of Way Association  Richland College o Engineering o General studies Professional  Texas Appraiser Licensing and Certification Board o Certified General Real Estate Appraiser #TX-1380335-G  Appraisal Institute o Practicing Affiliate  International Right of Way Association, Chapter 36, Member 23-761 QUALIFICATIONS OF APPRAISERS 61 JOSHUA MOSS Appraisal assignments include land development, industrial buildings, multi-family residential, retail and office buildings. Experience • Commercial appraisal in the state of Arkansas from 2017 to 2018. • Non-Licensed appraisal review in the state of Texas in 2021. • Commercial appraisal in the state of Texas from 2021 to present. Education • Bachelor of Arts – Chemistry, Arkansas State University, 2016 • Completed various courses and continuing education courses for trainee certification and fulfillment of license requirements. Professional • State of Texas, Appraisal Trainee #1343009-T 23-761 ADDENDA 23-761 TAX INFORMATION 23-761 23-761 23-761 ZONING DESCRIPTION 23-761 23-761 STATE CERTIFICATION 23-761