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HomeMy WebLinkAbout869 S Woodrow FULL appraisalAn Appraisal Report of A 16,650 Square Foot Industrial/Flex Warehouse Located at 869 South Woodrow Lane, Denton, Denton County, Texas 76205 TPA File #: 24.0803 As of August 29, 2024 Prepared for Mr. Mark Mastroleo City of Denton 401 North Elm Street Denton, Texas, 76201 Prepared by 6849 Elm Street Frisco, Texas 75034 (214) 297-9000 www.ToddPropertyAdvisors.com 6849 Elm Street ▲ Frisco, Texas 75034 ▲ www.ToddPropertyAdvisors.com TELEPHONE: (214) 297-9000 ▲ E-MAIL: mitchell@toddpa.com August 29, 2024 Mr. Mark Mastroleo City of Denton 401 North Elm Street Dallas, Texas, 76201 RE: Valuation of a 16,650 square foot industrial warehouse located at 869 South Woodrow Lane, in Denton, Denton County, Texas 76205. Dear Mr. Mastroleo: We have personally inspected the above-referenced property and have prepared an opinion of value in accordance with your request. The objective of this appraisal is to provide an opinion of market value of the fee simple estate of the subject in "as is" condition as of the effective date of appraisal. All data considered pertinent to the preparation of this appraisal has been investigated and analyzed and the results of the analysis together with our conclusions may be found in the following report. Mitchell B. Todd, MAI, Kevin T. Peek, and Michael A. Keane, MAI have performed numerous appraisals on similar properties and are sufficiently competent to complete this assignment. This appraisal involves an appraisal report in compliance with the Scope of Work Rule of the 2024 Edition of the Uniform Standards of Professional Appraisal Practice (USPAP) as provided by the Appraisal Foundation. It involves the application of the Income Capitalization and Sales Comparison Approaches to value, as well as a Certification. The exclusion of the Cost Approach to Value is considered reasonable and its exclusion should not mislead the user of this appraisal. The exclusion of the Cost Approach is considered reasonable given the difficulty in accurately estimating the depreciation in an older property. The appraiser’s scope of work decision involved the exclusion of the Cost Approach due to the fact that this approach would provide a less reliable indication of value than the other two approaches. Additionally, please note the Assumptions and Limiting Conditions located at the end of this report. For purposes of this report, we have only been asked to provide an opinion of market value. The definition of market value utilized in this report complies with Title 12, Code of Federal Regulations, Subpart C – Subsection 34.42(g), Department of the Treasury, Office of the Comptroller of the Currency; USPAP; and FIRREA. All methodology utilized to arrive upon the opinion of market value can be found in The Appraisal of Real Estate, Fifteenth Edition, as published by The Appraisal Institute. This appraisal report sets forth the identification of the subject property, information regarding the subject and its surrounding area, comparable rental and sales data, the results of the investigations and analyses, and the reasoning leading to our conclusions. The appraisal assignment was not based on a requested minimum valuation, a specific valuation or the approval of a loan. Mr. Mark Mastroleo August 29, 2024 Page Two To the best of our knowledge, the subject property has no natural, cultural, recreational, or scientific value. As is discussed in the Estimate of Exposure Time section of this report, it is our opinion that the sale of the subject property could be consummated within a twelve month period at the opinion of value arrived herein. In our opinion, the “as is” market value of the fee simple estate of the subject property, as of the effective date of appraisal, August 20, 2024, was: “As Is” Market Value: TWO MILLION THREE HUNDRED THOUSAND DOLLARS ($2,300,000) Furthermore, this opinion of value is contingent upon the subject property being free of any hazardous wastes deposited thereupon by the present or previous owners/tenants of the site which would adversely affect the value of the property. The existence of any such materials was not observed upon the physical inspection of the property. However, we are not qualified to detect these substances and it is recommended that an expert in this field be obtained if the client has suspicion of these materials and substances existing on the property. It is also assumed there is full compliance with all requirements of Title III, of the Americans with Disabilities Act (ADA) which became effective January 26, 1992. No responsibility is assumed by the appraisers for any such conditions, or for any expertise of architectural/design knowledge and cost required identifying such non-compliance. There was no information required or deemed pertinent to the completion of this appraisal, which was not available to the undersigned. Additionally, the value conclusions found within this report are exclusive of any personal property, fixtures, or intangible items that are not real property. Thus, the reported values within this report pertain to the real property only. In order for the opinion of value set forth herein to be considered valid this letter of transmittal must not be considered separately or independently of the attached appraisal report, and this appraisal report must be used in its entirety and must not be separated into parts. Should any questions regarding this appraisal arise, please contact us. Appraisal Institute General Demonstration of Knowledge - Capstone Program Admissions Department March 14, 2018 Page Two Based on the data rendered via a physical inspection of the subject, as well as other pertinent information, it is my opinion that the market value of the fee simple interest in the subject property, as of March 6, 2018, is: “As Is" Market Value: ONE MILLION SEVEN HUNDRED FORTY THOUSAND DOLLARS ($1,740,000) Such opinion is subject to the general assumptions and limiting conditions found on page ?????. This letter must remain attached to the report, which contains ????? pages, in order for the value opinion set forth to be considered valid. Particulars and supporting data are provided in the accompanying report. Respectfully submitted, Michael A. Keane State Certification #TX-1380384-G michaelakeane@me.com Respectfully submitted, Mitchell B. Todd, MAI Michael A. Keane, MAI President Senior Vice President State Certification #TX-1323514-G State Certification #TX-1380384-G mitchell@toddpa.com michael@toddpa.com Kevin Peek Appraisal Associate State Certification #TX-1381324-G kevin@toddpa.com TABLE OF CONTENTS Section I - Introduction Executive Summary ........................................................................................................ 2 Identification of the Property ............................................................................................ 5 Objective of the Appraisal................................................................................................ 6 Identification of the Appraisal Problem ............................................................................ 6 Date of Value Opinion ..................................................................................................... 6 Date of Report ................................................................................................................. 6 Appraisal Report Option .................................................................................................. 6 Intended Use/Intended User ............................................................................................ 6 Statement of Prior Services Rendered ............................................................................ 6 Property Rights Appraised............................................................................................... 7 Definition of Market Value ............................................................................................... 7 Statement of Ownership .................................................................................................. 8 Scope of Work ................................................................................................................. 8 History of the Subject Property ........................................................................................ 9 Estimate of Exposure Time ............................................................................................. 9 Estimate of Marketing Time ........................................................................................... 10 Section II – External Influences Regional Analysis .......................................................................................................... 13 City/Neighborhood Analysis .......................................................................................... 23 Denton Industrial Market Overview ................................................................................ 28 Section III - Factual Descriptions and Analyses Site Description and Analysis ........................................................................................ 32 Zoning and Land Use Restrictions ................................................................................. 37 Tax Analysis .................................................................................................................. 39 Description of the Improvements ................................................................................... 40 Subject Property Photographs ....................................................................................... 43 Highest and Best Use Analysis ..................................................................................... 53 The Appraisal Process .................................................................................................. 57 Section IV – Income Capitalization Approach Description of the Income Capitalization Approach ....................................................... 59 Comparable Rental Presentation................................................................................... 61 Discussion of Market Rent ............................................................................................. 66 Discussion of Market Occupancy and Vacancy and Collection Loss Estimate ............... 72 Discussion of Operating Expenses ................................................................................ 73 Estimate of Net Operating Income ................................................................................. 75 Selection of a Capitalization Rate .................................................................................. 76 Conclusion of the Income Capitalization Approach ........................................................ 77 Section V - Sales Comparison Approach Description of the Sales Comparison Approach ............................................................ 79 Comparable Improved Sales Presentation .................................................................... 80 Improved Sales Analysis ............................................................................................... 86 Conclusion of the Sales Comparison Approach ............................................................. 91 Section VI - Valuation Conclusion Reconciliation and Final Opinion of Value ..................................................................... 94 Section VII - Certification & Assumptions & Limiting Conditions Certification ................................................................................................................... 96 Assumptions and Limiting Conditions ............................................................................ 98 Section VIII – Addendum Qualifications/Certifications of Appraisers Engagement Letter SECTION I - INTRODUCTION TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 2 EXECUTIVE SUMMARY SALIENT FACTS & CONCLUSIONS Property Appraised: South Woodrow Lane Industrial Flex Building Property Type: Industrial/Flex Location: 869 South Woodrow Lane, Denton, Denton County, Texas, 76205 Date of Inspection: August 20, 2024 Date of Valuation: August 20, 2024 Date of Report: August 29, 2024 Property Rights Appraised: Fee Simple Estate Ownership: City of Denton Land Size: 1.94 acres (84,861 square feet) Description of Improvements: The subject improvements consist of a 16,650 square foot office/warehouse building that was constructed in 1994 and 2009. The building is constructed of a concrete foundation, brick veneer exterior walls, and a metal roof. The interior TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 3 construction is comprised of vinyl/wood flooring and hardener and sealer on concrete, exposed roof structure and acoustic ceiling tile, and fluorescent lighting. The subject facility is approximately 69 percent heated/air conditioned office space, has one grade level loading door, and a clear height of 16 feet. The parking and driveway areas are concrete paved. Status of Property: As of the date of the appraisal, the subject was 100 percent owner occupied. The building and site improvements are considered to be in excellent condition with no significant items of deferred maintenance noted upon inspection. The property has all public utilities available from the City of Denton. Zoning: PF, Public Facilities HIGHEST AND BEST USE: As If Vacant: Industrial Flex Warehouse As Improved: Continued use as an industrial flex warehouse SCOPE OF WORK Appraisal Problem Identification: Identifying the appraisal problem within the report includes providing a credible opinion of the market value of the fee simple estate of the subject property in “as is” condition as of the effective date of appraisal (August 20, 2024). Objective of the Appraisal: The objective of the appraisal is to provide the client with a current opinion of the market value of the fee simple estate of the subject property in “as is” condition as of the effective date of appraisal (August 20, 2024). It is our understanding that this appraisal report will be utilized by the client to determine fair market value of the subject property. Intended User: City of Denton Client: City of Denton Valuation Approaches Used: Income Capitalization and Sales Comparison TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 4 CONCLUSION OF VALUES Income Capitalization Approach: $2,250,000 Sales Comparison Approach: $2,470,000 Final “As Is” Market Value: $2,300,000 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 5 IDENTIFICATION OF THE PROPERTY The subject improvements consist of a 16,650 square foot office/warehouse building that was constructed in 1994 and 2009. The building is constructed of a concrete foundation, brick veneer exterior walls, and a metal roof. The interior construction is comprised of vinyl/wood flooring and hardener and sealer on concrete, exposed roof structure and acoustic ceiling tile, and fluorescent lighting. The subject facility is approximately 69 percent heated/air conditioned office space, has one grade level loading door, and a clear height of 16 feet. The parking and driveway areas are concrete paved. The subject property is physically located along the east line of South Woodrow Lane, just north of Shady Oaks Drive and has a municipal address of 869 South Woodrow Lane, Denton, Denton County, Texas. The following is a summarized legal description for the subject site. Being a tract of land in Tejas Testing Addition, Block A, Lot 1; City of Denton, Denton County, Texas. Subject Property *Aerial photograph provided and boundary lines provided by the Denton Central Appraisal District. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 6 OBJECTIVE OF THE APPRAISAL The objective of the appraisal is to provide the client with a current opinion of the market value of the fee simple estate of the subject property in “as is” condition as of the effective date of appraisal (August 20, 2024). It is our understanding that this opinion of value will be utilized by the client to determine fair market value of the subject property. IDENTIFICATION OF THE APPRAISAL PROBLEM Identifying the appraisal problem within the report includes providing a credible opinion of the market value of the fee simple estate of the subject property in “as is” condition as of the effective date of appraisal (August 20, 2024). DATE OF VALUE OPINION An inspection of the property was conducted on August 20, 2024. The effective date of valuation is August 20, 2024. DATE OF REPORT The transmittal date of this appraisal is August 29, 2024. APPRAISAL REPORT OPTION This is an Appraisal Report that complies with the reporting requirements set forth under Standards Rule 2-2 (a) of the Uniform Standards of Professional Appraisal Practice (USPAP). As such, it presents sufficient information to enable the client and other intended users as identified to understand it properly. The depth of discussion contained in this report is specific to the needs of the client and the intended use of the appraisal as noted herein. INTENDED USE/INTENDED USER This appraisal report has been prepared for the City of Denton and is intended to be used by the City of Denton. It is our understanding that this appraisal report will be utilized by the client to determine the fair market value of the subject property. Therefore, the intended users of this report are the City of Denton. No one other than the intended users should rely on the opinion of value, or any other conclusions contained in this report. STATEMENT OF PRIOR SERVICES RENDERED Todd Property Advisors, and Mitchell B. Todd, MAI, Kevin T. Peek, and Michael A. Keane, MAI have rendered no services as appraisers 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. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 7 PROPERTY RIGHTS APPRAISED The fee simple estate is defined as "absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat" 1 This differs from the leased fee estate. “In appraisal practice, the lessor’s, or landlord’s, position is referred to as the leased fee. The rights of the lessor (the leased fee owner) and the lessee (leaseholder) are specified by contract terms contained in the lease". 2 The fee simple estate of the subject is being appraised, due to the lack of existence of any long- term lease agreements encumbering the property. This ownership interest is subject to any zoning ordinances, easements, restrictions of record and other applicable codes and ordinances of record. DEFINITION OF MARKET VALUE The definition of value which will be referred to in this report is "market value". The following definition of market value is used by agencies that regulate federally insured financial institutions in the United States. The definition of market value utilized in this report complies with Title 12, Code of Federal Regulations, Subpart C – Subsection 34.42(g), Department of the Treasury, Office of the Comptroller of the Currency; USPAP; and FIRREA. According to Section 34 of Title 12, Code of Federal Regulations, “market value” means: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeable, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1) Buyer and seller are typically motivated, 2) Both parties are well informed or well advised and acting in what they consider their own best interest, 3) A reasonable time is allowed for exposure in the open market, 4) Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto, and, 5) The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. 3 1 The Appraisal Institute, The Dictionary of Real Estate Appraisal (Sixth Edition), Chicago, Illinois, 2015, page 90. 2 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, page 62. 3 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, page 49. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 8 STATEMENT OF OWNERSHIP According to the Denton Central Appraisal District, title to the subject property is vested in City of Denton. SCOPE OF WORK The scope of work is defined as the type and extent of research and analyses in an assignment. The scope of this appraisal assignment is to provide an opinion of market value of the property. The client’s instructions were to appraise the subject property in "as is" condition as of the effective date of appraisal (August 20, 2024). In compliance with the 2024 Edition of the Uniform Standards of Professional Appraisal Practice (USPAP), and upon the request of the client, an appraisal report has been prepared utilizing the Scope of Work Rule. The Scope of Work Rule within USPAP emphasizes the requirements for problem identification, determining the appropriate scope of work, and disclosure of the scope of work that was performed in appraisal, appraisal review, and appraisal consulting assignments. The following is a discussion of the scope of work undertaken within the context of this report. The scope of work for this appraisal was determined by the complexity of the assignment and the reporting requirements of this appraisal report type, including: the definition of market value, real property interests valued, assumptions and limiting conditions, and certifications. The appraisers considered this scope of work to be adequate to complete a credible appraisal of the subject property. The appraisers believe that this scope of work would meet the expectations and needs of parties who are regular intended users for similar assignments and that this scope of work is substantially similar to what an appraiser’s peers actions would be in performing the same or similar assignment. The subject appraisal research began with a review of the history of the subject property by conducting research of the Denton County public records for three years prior to the date of appraisal. This research was facilitated by several on-line resources including CoStar.com, the Denton Central Appraisal District, and Loopnet.com, as well as several other resources including owners, buyers, lenders and other parties knowledgeable of the subject property. The Regional, City, and Neighborhood Analyses are presented in a summarized format and include information gathered through inspection of the areas, review of published secondary data, such as that provided by the North Central Texas Council of Governments, and a variety of resources available from the Cities of Dallas, Fort Worth, and other surrounding communities comprising the Metroplex. The site analysis included an inspection by the appraiser, aerial photographs via satellite, and the FEMA flood insurance rate maps. The property inspection included a visual survey of the subject. The inspection was conducted on August 20, 2024. The zoning of the subject property was verified with the zoning records of the City of Denton. The tax rates, assessed values, and TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 9 information regarding the subject's tax debt were verified by the Denton Central Appraisal District and the individual taxing jurisdictions via the appraisal district’s website. The analyses of the individual real estate markets which affect the subject property was performed utilizing secondary data concerning the subject’s market found in various market surveys. Primary data regarding the subject submarket and the immediate surrounding area was verified by the appraisers through an inspection of the area, and interviews conducted with owners, real estate brokers, and management company representatives. To complete this appraisal assignment, the Cost, Income Capitalization, and Sales Comparison Approaches were considered, while the Income Capitalization and Sales Comparison Approaches were utilized. The exclusion of the Cost Approach to Value is considered reasonable and its exclusion should not mislead the user of this appraisal. The exclusion of the Cost Approach is considered reasonable given the difficulty in accurately estimating the depreciation in an older property. The appraiser’s scope of work decision involved the exclusion of the Cost Approach due to the fact that this approach would provide a less reliable indication of value than the other two approaches. All data gathered within these approaches regarding properties similar to the subject have been verified by the appraisers with the Grantor, the Grantee, or their representatives. A more detailed explanation of the methods and techniques employed in both approaches is located in the Valuation Process section of this report. HISTORY OF THE SUBJECT PROPERTY According to information provided by the client, title to the subject property is currently vested in City of Denton. No arm's- length transactions involving the subject property were uncovered during the last three years. To our knowledge, the property has not been listed or had any offers for purchase. ESTIMATE OF EXPOSURE TIME A reasonable exposure period is the amount of time necessary to expose a property to the open market in order to achieve a sale. According to USPAP 2024, exposure time is defined as, “an opinion, based on supporting market data, of the length of time that 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 our opinion that a period of six to nine months, with a contract period of 90 days is reasonable. This results in a total exposure time until closing at a title company of nine to twelve months. We performed due diligence in estimating the exposure period for the subject property by surveying the marketing period for comparable properties which had recently sold or were placed under contract. Additionally, the brokers contacted in verifying the comparable improved sales within this report generally indicated that exposure times during the last twelve months have typically ranged from six to twelve months. It was observed that properties are often marketed for several months or years with very little interest shown in the property. However, they eventually sell after significant price reductions. A TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 10 common tendency among the majority of these sales is that once these properties experience price reductions, which are believed to bring them into alignment with the rest of the market, their exposure time was typically less than one year. The price reductions and recognition of market derived values is reflected in the comparables' sales prices. This is to the extent that the sales price as represented by the value conclusion for the subject is attractive to an investor today. Thus, this attractive price should result in a normal exposure of less than one year. Therefore, it is our opinion that had the subject property been marketed at or very near the "as is" value conclusion contained herein, it would have been sufficiently attractive to entice an investor to purchase the property within a nine to twelve month exposure period. ESTIMATE OF MARKETING TIME Marketing time is defined as “an opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.” 4 Thus, marketing time is an estimate of the amount of time necessary to sell a property after the date of appraisal, which differs from exposure time which is a retrospective estimate of the amount of time necessary to achieve a sale prior to the effective date of appraisal. It is our opinion that a marketing period of six to nine months, with a contract period of 90 days is reasonable. This results in a total marketing time until closing at a title company of nine to twelve months. We performed due diligence in estimating the marketing period for the subject property by surveying the marketing period for comparable properties which had recently sold or were placed under contract. A common tendency among the majority of the sales is that once these properties experience price reductions which are believed to bring them into alignment with the rest of the market, their marketing period is typically less than one year. For example, properties are often marketed for several years with very little interest shown in the property. However, they eventually sell after significant price reductions. The price reductions and recognition of market derived values is reflected in the comparables' sales prices. This is to the extent that the sales price as represented by the value conclusion for the subject is attractive to an investor today. Thus, this attractive price should result in a normal marketing period of less than one year. Therefore, it is our opinion that if the subject property is marketed at or very near the value conclusion contained herein, it will be sufficiently attractive to entice an investor or user to purchase the property within a twelve month marketing period. 4 The Appraisal Institute, The Dictionary of Real Estate Appraisal (Sixth Edition), Chicago, Illinois, 2015, page 140. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 11 HYPOTHETICAL CONDITIONS According to the 2024 USPAP, 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.” There were no hypothetical conditions utilized within this report. EXTRAORDINARY ASSUMPTIONS According to the 2024 USPAP, 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.” We have not utilized an extraordinary assumptions within this report. SECTION II – EXTERNAL INFLUENCES TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 13 REGIONAL ANALYSIS Real Estate is an immobile asset, which is dependent upon the exterior environment for economic viability. The economic climate in which a property is located is both general (the region or area in which a property is located) and specific (the neighborhood). Four forces continually exert influence on real estate values within any environment: social, economic, environmental and governmental. The purpose of this section is to consider all pertinent forces that will have an effect on the use and value of the subject property. The Dallas-Fort Worth-Arlington Consolidated Metropolitan Statistical Area (CMSA) encompasses approximately 9,289 square miles in north central Texas. The Dallas-Fort Worth- Arlington CMSA is comprised of 12 counties: Collin, Dallas, Denton, Tarrant, Johnson, Kaufman, Parker, Rockwall, Hunt, Wise, Delta and Ellis. This CMSA, which is also referred to as the D/FW area or Metroplex, is located 203 miles northeast of Austin, 240 miles northwest of Houston and 206 miles south of Oklahoma City. On a national level, the Metroplex is located in the southern central sector of the country. The Dallas/Fort Worth area is located approximately equidistant from both coasts and from the four major concentrations of population in North America: New York, Chicago, Los Angeles and Mexico City. The following is a discussion of the aforementioned forces that exert influence on property value. Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 14 Environmental The Dallas-Fort Worth climate is humid subtropical with hot summers. It is also considered to be continental, characterized by a wide annual temperature range. The amount of precipitation usually varies and ranges from less than 20" to more than 50". D/FW winters are somewhat mild, but occasionally there are sudden drops in temperature. Periods of extreme cold that occasionally occur are short-lived, so that even in January mild weather occurs frequently. During the summer, the high temperatures are associated with fair skies, westerly winds, and low humidity’s. Average high and low temperatures range from 37 F in January to 98 F in August. Rainfall occurs throughout the year, but usually occurs more frequently during the night and also during the spring. Usually, periods of rainy weather last for only a day or two, and are followed by several days with fair skies. Moderate hail may occur on about two or three days a year, only causing slight and scattered damage. However, windstorms occurring during thunderstorm activity may be destructive. Snowfall is rare. The average length of the warm seasons (freeze-free period) is about 249 days, or about 8 months. Thus, the local climate is very conducive of real estate development. The area's topography is basically level in the northern sector to gently rolling in the southern portion. The rolling terrain of the southern sector is due to a geologic formation known as the escarpment. This escarpment consists of a chalky soil that rests on top of shales causing unstable building foundations. The shale soil presents shrink-swell problems for the foundations of buildings that are constructed on it, and the chalk is an unstable soil that crumbles easily, resulting in minor landslides. Transportation As stated above, on a national basis, the Dallas/Fort Worth Metroplex is centrally located, which has resulted in the development of a major transportation network that connects the Metroplex with the rest of the country. This network consists of major thoroughfares, railroad lines and air carriers. In regards to roadways, the Dallas/Fort Worth region is located at the convergence of four Interstate Highways: north-south access is provided by Interstate Highways 35 and 45 (IH- 35 and IH-45); east-west access is provided by IH-20 and IH-30. Two major outer loops provide internal accessibility to the region. LBJ Freeway (IH-635) surrounds Dallas, and IH-820 encompasses Fort Worth. Both of these arteries connect with the interstate highways as well as local streets, thus affording the cities regional as well as internal access. In recent years, greater access and mobility have been expanded to the Metroplex’s surrounding communities. The President George Bush Toll Road (SH-190) is a loop encircling IH-635 that connects IH-30 in Garland/Rockwall to IH-20 in Grand Prairie traversing the communities of Rowlett, Mesquite, Garland, Richardson, Plano, Carrollton, Coppell, Irving, Arlington and Grand Prairie. Additionally, the North Texas Tollway Authority (NTTA) recently opened the Chisholm Trail Parkway connecting the Downtown Fort Worth Business District with communities to the south including Benbrook, Crowley, Joshua and connecting with SH-67 in Cleburne. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 15 Two additional toll roads which serve the Metroplex are the Dallas North Tollway and the Sam Rayburn Tollway (SRT). SH-121(located north of SH-190) has expanded to incorporate and become the SRT. While SH-121 continues to run east-west from Fort Worth to McKinney connecting DFW Airport to other areas of the Metropolitan area, the SRT has provided a larger artery for traffic to flow between the communities of Grapevine, Coppell, Carrollton, Plano, Frisco, Allen and McKinney. The Dallas North Tollway connects downtown Dallas to the rapidly growing areas of Frisco and Prosper. The Sam Rayburn Tollway connects central Collin County to the vicinity of the DFW International Airport. Reference may be made to Mobility 2040 which was adopted by the Regional Transportation Council in March of 2016. This long range strategic plan aims to define the vision for the Region’s transportation system and identify solutions and options. The goals of the plan are to improve mobility, quality of life, and air quality concerns for the cities of Dallas and Fort Worth as well as the surrounding areas. In addition, properties located along or near new or improved thoroughfares should benefit from this plan through better access and exposure. It is worthy to note that the region is also serviced by multiple public transportation services including bus, rail and light rail. These services include Dallas Area Rapid Transit (DART), DART Light Rail, the Fort Worth Transportation Authority (FWTA or The T), the Trinity Railway Express (TRE), and the Denton County Transportation Authority (DCTA). In addition to the various modes of ground transportation, the Metroplex is serviced by a major international airport as well as several other local and regional airports. D/FW International Airport, located midway between Dallas and Fort Worth, has the 2nd largest land area of any other airport in the nation with 17,207 acres and the fourth largest in the world. In 2016, D/FW was responsible for 65,670,697 passengers reaching their destinations, making it the world’s 11th busiest airport in number of passengers, with service provided by 9 international and 11 domestic airlines. As of December 2018 DFW Airport provides transportation to more than 244 destinations including 62 international and 182 domestic destinations with the number of daily flights just under 3,000 including passenger and freight. Additionally, DFW is one of 3 domestic airports and 11 globally providing service to more than 200 destinations around the world. The City of Dallas owns and operates Dallas Love Field. The airfield is located six miles northwest of the downtown central business district and is managed by the City's Department of Aviation. Southwest Airlines is the predominant user of Love Field; however, Alaska Airlines and Delta Airlines also utilize Love Field. In 1963, several airlines had all agreed to seek full repeal of the Wright Amendment; which restricted direct flights to other states from Love Field. In 2008, the airport handled approximately 8,060,000 passengers. On October 13, 2014, the Wright Amendment had been repealed and new non-stop service to several cities began. This has led to significant increases in passenger traffic. Southwest Airlines added numerous other cities in the beginning of 2015. In 2016, the airport handled approximately 15,563,000 passengers. To accommodate the increase in traffic construction on a new parking garage was constructed and opened in 2018. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 16 Commercial air freight service is provided to the region by the Alliance International Centre which is the first development of its type in the world. This Fort Worth based facility comprises a 3,000- acre cargo airport/industrial park. Meacham Field (Fort Worth), Addison Airport (North Dallas) and several other municipal airports, provide for the area’s general aviation needs. Social According to The Appraisal of Real Estate, Fifteenth Edition, social forces studied by appraisers primarily relate to population characteristics. Because the demographic composition of the population reveals the potential demand for real estate, proper analysis and interpretation of demographic trends are required. Real property values are affected not only by population changes and characteristics, but also by the entire spectrum of human activity. The total population, its composition by age and gender, and the rate of household formation and dissolution strongly influence real property values. Social forces are also manifest in attitudes toward education, law and order, and lifestyle options. This section of the report will identify all social forces that may have an effect on the value of the subject property. According to the North Central Texas Council of Governments (NCTCOG) 2023 population estimates, North Central Texas estimated that the region had added approximately 161,433 new residents between 2022 and 2023 for a total population of 8,284,892. A chart detailing the individual county growth rates is located below included the most recent year over year data. The estimated January 1, 2023, population for the NCTCOG region is 8,284,892. Last year the region added 161,433 people, over 4,000 more residents than were added in 2021. Fort Worth (18,943) added more population than any other city, almost double compared to the next closest city. Celina (9,787), Frisco (7,602), Arlington (5,861) and Mansfield (5,245) round out the top 5 growth cities. For the second straight year, Collin County added more than 40,000 new residents while Denton County and Tarrant County each added over 30,000 new people. Since 2020, 453,000 new residents now call north Texas home.” County Name 2012 Est. Pop. Apr. 1 2013 Est. Pop. Jan. 1 2014 Est. Pop. Jan. 1 2015 Est. Pop. Jan. 1 2016 Est. Pop. Jan. 1 2017 Est. Pop. Jan. 1 2018 Est. Pop. Jan. 1 2019 Est. Pop. Jan. 1 2020 Est. Pop. Jan. 1 2021 Est. Pop. Jan. 1 2022 Est. Pop. Jan. 1 2023 Est. Pop. Jan. 1 Jan. 2022 to Jan. 2023 Abs. Change Jan. 2022 to Jan. 2023 % Change Collin 795,390 827,780 851,920 873,840 901,170 932,530 969,780 1,010,330 1,039,540 1,082,760 1,135,058 1,175,974 40,916 3.60% Dallas 2,383,790 2,415,060 2,435,800 2,455,050 2,478,970 2,502,270 2,529,150 2,554,770 2,593,570 2,619,040 2,656,297 2,675,009 18,712 0.70% Denton 677,880 714,000 736,900 761,040 784,840 814,560 844,260 874,240 902,190 933,220 975,158 1,006,492 31,334 3.21% Ellis 152,570 158,070 161,200 165,010 168,690 173,410 183,360 189,820 198,640 206,810 207,623 218,125 10,502 5.06% Erath 38,340 40,700 41,010 41,460 43,540 43,850 44,200 44,700 45,670 46,180 43,322 43,287 (35)-0.08% Hood 53,670 58,880 61,680 64,400 64,620 64,840 65,060 65,960 66,890 66,920 62,116 62,511 395 0.64% Hunt 87,840 90,070 91,240 92,530 93,110 94,350 95,960 97,410 99,300 101,510 104,903 109,127 4,224 4.03% Johnson 151,790 155,240 156,710 158,880 161,670 164,970 169,160 173,700 178,260 185,180 193,494 201,427 7,933 4.10% Kaufman 104,050 106,400 108,120 109,300 113,530 116,140 119,670 124,850 128,520 132,250 153,130 158,672 5,542 3.62% Navarro 47,940 48,470 48,590 48,900 49,030 49,170 49,740 50,250 50,870 51,670 53,612 55,639 2,027 3.78% Palo Pinto 28,290 28,420 28,590 28,710 28,660 28,660 28,710 28,820 28,960 29,360 28,776 29,277 501 1.74% Parker 118,040 120,640 121,830 124,630 127,980 130,150 131,210 134,620 136,600 139,180 152,928 155,607 2,679 1.75% Rockwall 79,570 83,400 85,900 88,200 90,570 93,130 97,990 101,020 107,780 113,350 119,897 124,734 4,837 4.03% Somervell 8,550 8,690 8,800 8,950 9,230 9,420 9,640 9,820 9,980 10,190 9,662 9,899 237 2.45% Tarrant 1,832,660 1,875,930 1,899,900 1,922,470 1,945,320 1,966,440 1,989,810 2,024,030 2,064,340 2,091,320 2,157,741 2,188,951 31,210 1.45% Wise 59,600 60,920 61,690 61,970 62,240 62,460 62,700 64,060 65,300 66,010 69,741 70,159 418 0.60% 16-County Region 6,619,970 6,792,670 6,899,880 7,005,340 7,123,170 7,246,350 7,390,400 7,548,400 7,716,410 7,874,950 8,123,458 8,284,890 161,432 1.99% TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 17 Economic Economic forces have a direct and obvious effect on property values. The condition of an area's economy in great measure determines the growth or decline of the population, as well as its purchasing power, which affect the demand for goods and services. If an area's economy is in a growth stage, construction of new housing, retail centers and expansions of employment centers occur to accommodate the needs of the population. Conversely, as the unemployment rate rises because of an area's declining economy, some residents move from the area, and those who remain may have decreased disposable incomes, both of which result in a diminished demand for housing as well as goods and services. As occupancy rates for housing, retail facilities, and employment centers decrease, demand for new construction either decreases or may even cease altogether. Characteristics that are considered to be demand-oriented include employment levels, the number and size of basic industries, and the availability of mortgage credit. Economic characteristics that are considered to be supply-oriented include the stock of available vacant and improved properties, occupancy rates, and rental rates. Apartment markets continue to fare better than expected, with occupancy and rents improving in most Texas metros. According to the 2nd Quarter 2024 CoStar analytics report, the Dallas/Fort Worth area apartment asking rent has decreased approximately 1.5% (YOY). Additionally, CoStar reports. “Multifamily demand in Dallas-Fort Worth is rebounding, reflecting greater confidence among households to sign leases. CoStar reports renter demand of 5,100 units in the first quarter, on par with pre-pandemic levels and signals a promising second quarter during prime leasing for the year. Even so, the supply/demand imbalance persists with adding 10,900 units in the first quarter, keeping vacancy elevated at 11%, up 210 basis points year-over-year and holding at a 20-year high. In turn, rent growth remains negative at 1.5%, dampened by supply-heavy submarkets.” The D/FW Metroplex has an excellent transportation network, a good central U.S. location, and a relatively low cost of living compared to other parts of the U.S., which attracts major corporate employers. D/FW is a major product distribution center and it is a major trade hub with Mexico and other sectors across Latin America. The Emerging Trends in Real Estate markets-to-watch survey for 2018 revealed the Dallas/Fort Worth market as the number-five market to watch. The area is considered to continue strong growth due to projected population increases and corporate relocations. Multiple survey respondents and interviewees mentioned the strong job growth driving the local economy. (Emerging Trends in Real Estate, United States and Canada 2018, PricewaterhouseCoopers LLP and Urban Land Institute). D/FW is also known for its large technology influence, and provides business services such as advertising, data processing, telecommunications, and other computer services. As mentioned previously, the transportation industry will continue to play an important part of the economy, due to D/FW International Airport’s large influence. According to the NCTCOG Forecast 2040, total employment for the region is anticipated to grow in excess of 2,750,000 jobs between 2010 and 2040. Dallas County alone is expected to TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 18 encounter over 1.3 million new jobs during this time period accounting for more than 45% of the projected growth. Collin and Denton counties will account for 18% of the region’s total growth by adding approximately 314,000 and 196,000 new jobs respectively between 2010 and 2040. Tarrant County is anticipated to add approximately 713,000 new jobs during this time period as well. Employment is expected to increase tremendously over the next 20+ years which will only continue to contribute to the growing economy of the region. The following page contains an economic snapshot of the Dallas-Fort Worth-Arlington Metropolitan District (Dallas, Tarrant, Collin, Denton, Rockwall, Johnson, Ellis, Hunt, Kaufman, Wise, Parker, Hood, and Somervell Counties). This information was provided by the Texas Workforce Commission from their June 2024 Economic Profiles and is currently the most recent available. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 19 Dallas-Fort Worth-Arlington MSA June 2024 E l l i s W i s e H u n t C o l l i n D a l l a sP a r k e r D e n t o n T a r r a n t K a u f m a n J o h n s o n H o o d S o m e r v e l l R o c k w a l l MSA Labor Force Statistics Jun-24 May-24 Jun-23 Yearly Change Civilian Labor Force 4,462,840 4,425,687 4,366,866 95,974 Employed 4,271,252 4,267,136 4,196,886 74,366 Unemployed 191,588 158,551 169,980 21,608 Unemployment Rate 4.3%3.6%3.9%0.4% Texas Labor Force Statistics Jun-24 May-24 Jun-23 Yearly Change Civilian Labor Force 15,436,594 15,284,078 15,067,871 368,723 Employed 14,736,520 14,709,352 14,440,713 295,807 Unemployed 700,074 574,726 627,158 72,916 Unemployment Rate 4.5%3.8%4.2%0.3% US Labor Force Statistics Jun-24 May-24 Jun-23 Yearly Change Civilian Labor Force 169,007,000 167,576,000 167,910,000 1,097,000 Employed 161,774,000 161,341,000 161,559,000 215,000 Unemployed 7,233,000 6,235,000 6,351,000 882,000 Unemployment Rate 4.3%3.7%3.8%0.5% Historical Unemployment Rates Jun-14Aug-14Oct-14Dec-14Feb-15Apr-15Jun-15Aug-15Oct-15Dec-15Feb-16Apr-16Jun-16Aug-16Oct-16Dec-16Feb-17Apr-17Jun-17Aug-17Oct-17Dec-17Feb-18Apr-18Jun-18Aug-18Oct-18Dec-18Feb-19Apr-19Jun-19Aug-19Oct-19Dec-19Feb-20Apr-20Jun-20Aug-20Oct-20Dec-20Feb-21Apr-21Jun-21Aug-21Oct-21Dec-21Feb-22Apr-22Jun-22Aug-22Oct-22Dec-22Feb-23Apr-23Jun-23Aug-23Oct-23Dec-23Feb-24Apr-24Jun-240% 2% 4% 6% 8% 10% 12% 14% 16% Texas US Dallas-Fort Worth-Arlington Employment by Size Class (4th Quarter 2023)Wages by Industry (in millions) (4th Quarter 2023) 0 : 0.3%1-4 : 3.8%5-9 : 3.8%10-19 : 5.4% 20-49 : 9.2% 50-99 : 8.7% 100-249 : 12.8% 250-499 : 9.8%500-999 : 9.4% 1000 and over : 36.8% Natural Resourcesand Mining $752.00Construction $5,240.87 Manufacturing $7,010.55 Trade, Transportationand Utilities $15,252.85 Information $2,579.05FinancialActivities $9,389.43 Professional andBusiness Services $18,965.61 Education andHealth Services $8,260.14 Leisure andHospitality $3,487.64 OtherServices $1,371.87 Government $8,165.59Unclassified $53.59 Annual Growth Rate Total Non-agricultural employment Jun-14Aug-14Oct-14Dec-14Feb-15Apr-15Jun-15Aug-15Oct-15Dec-15Feb-16Apr-16Jun-16Aug-16Oct-16Dec-16Feb-17Apr-17Jun-17Aug-17Oct-17Dec-17Feb-18Apr-18Jun-18Aug-18Oct-18Dec-18Feb-19Apr-19Jun-19Aug-19Oct-19Dec-19Feb-20Apr-20Jun-20Aug-20Oct-20Dec-20Feb-21Apr-21Jun-21Aug-21Oct-21Dec-21Feb-22Apr-22Jun-22Aug-22Oct-22Dec-22Feb-23Apr-23Jun-23Aug-23Oct-23Dec-23Feb-24Apr-24Jun-24-15% -10% -5% 0% 5% 10% 15% Rate Employment by Industry (June 2024)Employment by Industry (June 2024) Industry Current Month Employment % Monthly Change % Yearly Change Total Nonfarm 4,290,500 0.0%1.5% Mining, Logging and Construction 260,100 3.1%4.9% Manufacturing 314,700 0.9%1.9% Trade, Transportation, and Utilities 899,900 0.0%0.7% Information 90,600 0.1%-2.5% Financial Activities 372,700 0.3%0.9% Professional and Business Services 775,500 0.1%0.2% Private Education and Health Services 513,400 -0.8%2.5% Leisure and Hospitality 439,000 0.8%0.7% Other Services 144,800 0.9%4.5% Government 479,800 -2.6%3.4% Mining, Loggingand Construction 6.1% Manufacturing 7.3% Trade, Transportation,and Utilities 21.0% Information 2.1%Financial Activities 8.7% Professional andBusiness Services 18.1% Private Education andHealth Services 12.0% Leisure andHospitality 10.2% OtherServices 3.4% Government 11.2% 7/25/2024 4:09:42 PMPage 1 of 1 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 20 Governmental Although the Metroplex is governed by state and county agencies, the most direct influence on properties lies with the municipalities. The majority of the cities within the nine county area have council-manager forms of government. County and city governments are financed by a combination of property taxes, sales taxes, and miscellaneous taxes, fees, and fines. Property taxes are collected by the various taxing districts based upon market value assessments determined each year by county appraisal districts. No personal or corporate income taxes are levied by any city or county in the CMSA. The state of Texas does impose Franchise Taxes which are an indirect form of corporate income tax. The City of Dallas has a council-manager form of government with the mayor selected at-large, 14 single member district council members, and one city manager. In a council-city management form of government, council members represent the people in their geographic districts. The City Manager is responsible to the council for the administration of business policies that the council has established. Services provided by the city include complete fire protection, police protection, water, sewer and garbage disposal. Electric service is provided by Oncor Electric Company while natural gas is provided by Atmos Energy. Telephone service is provided by AT&T. Fort Worth, like Dallas, utilizes a Council-City Management form of government. The Fort Worth City Council consists of an appointed City Manager, an at-large elected mayor and eight council members. The City manager is the Chief Administrator of the city and is appointed by and accountable to the council. Also, like Dallas, water, sanitation, sewer services, and police and fire protection, as well as street and bridge maintenance are all provided by the City government. The other utility carriers of electricity, gas and telephone are all provided by the companies serving Dallas. Conclusion Total Nonfarm employment was essentially unchanged in June as the series registered a drop of 1,200 positions over the month. Since June 2023, Total Nonfarm employment increased by 267,400 jobs as annual growth slowed to a rate of 1.9 percent. Private sector employment declined over the month by 4,300 positions and grew by 1.8 percent annually. Four of 11 major industries added jobs over the month, and 10 major industries grew over the year. Two private industries achieved series highs. Construction employment surged again in June with 5,100 jobs added over the month to reach a fifth consecutive series peak. The annual gain of 36,100 jobs was the largest in a year as the growth rate ticked up to 4.4 percent. With the addition of 3,900 jobs in June, Private Education and Health Services employment reached a series employment high in the 11th consecutive month. The Private Educational Services subsector added 3,100 jobs over the month while Health Care and Social Assistance grew by 800 positions. Both subsectors recorded new series high job counts in June. Manufacturing employment registered a third straight month of four-figure increases with 2,500 positions gained in June. Durable Goods manufacturing drove the monthly growth with 2,600 jobs added over the month. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 21 The Texas unemployment rate was unchanged over the month at 4.0 percent in June and has declined 8.8 points compared to April 2020, when it peaked at 12.8 percent due to measures taken to slow the spread of COVID-19. The U.S. unemployment rate rose by a tenth of a point over the month and increased by half a point annually to 4.1 percent. The Texas civilian labor force grew by 49,100 people over the month. The number of employed increased in June by 38,900, while the unemployed increased by 10,300. The U.S. civilian labor force increased by 277,000 individuals in June. The employed population expanded by 116,000 over the month. As illustrated in the recent statistics, the Dallas-Fort Worth-Arlington Metroplex continues to be one of the fastest growing areas of the United States. This trend is expected to continue in the future and through the year 2030, as population is expected to reach 9.1 million. More employers are expected to migrate to D/FW, and therefore provide an increased number of jobs. Dallas/Fort Worth accounts for over 30 percent of the State’s gross regional product and is a national leader in the creation of new jobs, corporate relocations, and technology-related businesses. One of the primary factors in maintaining this employment growth is excellent access to the area provided by a well-developed highway system and D/FW International Airport, as well as an extensive rail transportation system. Since the late 1990s, the D/FW economy has shown good signs of growth and stability. Many experts are guardedly optimistic about the current economic outlook as it compares favorably to a softening national economy and the last two years of erratic energy Civilian Labor Force Estimated for Texas and the United States Seasonally Adjusted (In Thousands) Yearly Yearly Jun-24 May-24 Jun-23 Change Jun-24 May-24 Jun-23 Change Civilian Labor Force 15,311,531 15,262,421 15,084,714 226,817 Civilian Labor Force 168,009,000 197,732,000 167,000,000 1,009,000 Employed 14,694,468 14,655,624 14,488,950 205,518 Employed 161,199,000 161,083,000 161,004,000 195,000 Unemployed 617,063 606,797 595,764 21,299 Unemployed 6,811,000 6,649,000 5,997,000 814,000 Unemployment Rate 4.0%4.0%3.9%0.1%Unemployment Rate 4.1%4.0%3.6%0.5% TX Labor Force Statistics US Labor Force Statistics Seasonally Adjusted (In Thousands) Texas Employment by Industry Total Nonagricultural 13,871,582 100.0%13,674,848 100.0%13,558,949 100.0%1.4%2.3% Total Private 13,380,598 96.5%13,187,411 96.4%13,091,408 96.6%1.5%2.2% Goods Producing 2,103,279 15.2%2,095,382 15.3%2,042,969 15.1%0.4%3.0% Natural Resources and Mining 271,210 2.0%271,390 2.0%266,419 2.0%-0.1%1.8% Construction 867,163 6.3%862,295 6.3%832,048 6.1%0.6%4.2% Manufacturing 964,906 7.0%961,697 7.0%944,502 7.0%0.3%2.2% Service Providing 11,768,303 84.8%11,579,466 84.7%11,515,980 84.9%1.6%2.2% Trade, Transportation, and Utilities 2,905,417 20.9%2,836,929 20.7%2,870,910 21.2%2.4%1.2% Information 238,570 1.7%240,486 1.8%242,954 1.8%-0.8%-1.8% Financial Activities 890,117 6.4%890,733 6.5%880,331 6.5%-0.1%1.1% Professional and Business Services 2,153,770 15.5%2,137,572 15.6%2,149,288 15.9%0.8%0.2% Education and Health Services 3,210,798 23.1%3,088,620 22.6%3,094,456 22.8%4.0%3.8% Leisure and Hospitality 1,508,801 10.9%1,531,709 11.2%1,450,075 10.7%-1.5%4.0% Other Services 369,846 2.7%365,980 2.7%360,425 2.7%1.1%2.6% Public Administration 490,984 3.5%487,437 3.6%467,541 3.4%0.7%5.0%0 % of Total % of Total % of Total Quarterly Change Yearly ChangeINDUSTRY TITLE Q4 2023 Employment Q3 2023 Employment Q4 2022 Employment TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 22 prices. Dallas/Fort Worth is larger today in population than 27 states, and is a major economic, social, and political center of both Texas and the United States. Due to the changing demographics, the regional economy in general, and the continued stability of the local government, expectations for the region’s future are optimistic. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 23 CITY/NEIGHBORHOOD ANALYSIS A neighborhood is defined in The Appraisal of Real Estate, Fifteenth Edition, published by the Appraisal Institute, as a group of complementary land uses. 5 Land uses within a neighborhood are not necessarily homogeneous, as in a district, but are related in that property values are affected by the same factors. Neighborhood boundaries identify the physical area that influences the value of a subject property. These boundaries may coincide with observable changes in prevailing land use or occupant characteristics. Physical features such as the type of structures, street patterns, terrain, vegetation, and lot sizes tend to identify land use districts. Transportation arteries, bodies of water, and changing elevation can also be significant boundaries. To identify the neighborhood boundaries, we have followed the following four steps (summarized), as recommended within The Appraisal of Real Estate: 1) Examine the subject property; 2) Examine the area's physical characteristics, 3) Determine preliminary boundaries on a map; and 4) Determine how well the preliminary boundaries correspond to the demographic data. 6 5 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, page 138. 6 Ibid. page 141-142. Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 24 The following neighborhood description will include a definition of the boundaries of the subject neighborhood, a discussion of the primary thoroughfares, types of improvements along these thoroughfares, the density of development, secondary street infrastructure, and a discussion of the type of commercial uses within the neighborhood. The subject neighborhood, as defined herein, is considered to be the immediate competing trade area for the subject property, taking into account the various types of land uses present or reasonably probable in the neighborhood, patterns and rates of growth, traffic patterns and density, and the density of land use, among other factors considered in the previously suggested steps. All of these factors are considered influential in the determination of the value of the subject. Neighborhood Boundaries The subject site is physically located along the east line of South Woodrow Lane in Denton, Texas. The neighborhood is defined as the city limits of Denton. The neighborhood has good accessibility given its proximity to Interstate 35E and Interstate 35W and the major transportation nodes. Location The subject property is located in the City of Denton, Texas, in Denton County. The site is heavily influenced by the Dallas/Forth Worth Metroplex. The subject property is located approximately 30-35 miles northwest of the Dallas Central Business District. Primary access to and from Denton is provided by IH-35W from Fort Worth and IH-35E from Dallas. Major thoroughfares surrounding Denton include Loop 288 to the north and east of Denton, and IH-35 to the south and west. North/south access through Denton is provided by U.S. Highway 77 while major east/west thoroughfares include McKinney, Oak, and Hickory Streets as well as University Drive. Population As can be seen in the following charts provided via the Site to do Business, the 2023 population estimate was 149,125. The population has grown at a steady rate of 1.99%/annually since 2020. Population between 2023 and 2028 is expected to grow at a steady rate of 2.47%/annually. The charts for population and household growth are located below. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 25 Income According to the Site to do Business, the 2023 median household income within the neighborhood was $67,380, which is slightly below the national average of $72,603. Income is projected to grow at a relatively steady rate of 2.96% over the next five years. Located below is a chart detailing the median, average and per capita income for the subject neighborhood. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 26 Employment According to the Site to do Business, employment was relatively high with an unemployment rate of 4.1%. The main industries within the city include Management/Business/Financial, Professional and Services. Approximately 64.8% of residents work in white-collar jobs. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 27 Conclusion In recent years, the neighborhood has been impacted positively by a recovery and growth in the local and national economy. The progress has continued into 2024 and is anticipated to continue into the near future. The D/FW market in general experienced economic growth and remained attractive for investment opportunities. Given this, indications are that market conditions within this neighborhood are moving in a positive direction. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 28 DENTON INDUSTRIAL MARKET OVERVIEW Chart provided by CoStar Vacancy Rates The industrial vacancy rate in the Denton Industrial Market has been increasing over the past five years. The vacancy rate currently stands at 18.53 percent, compared to approximately 14.6 percent in the 2nd quarter of 2023. The five-year average vacancy rate is 8.99 percent. Vacancy Rate TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 29 Absorption The five-year average net absorption has been 2,500,000 square feet. Net Absorption Rental Rates The current average rental rate for the Subject industrial Market was $10.41 per square foot, and the five-year average rental rate was $8.63 per square foot. The average rental rate has steadily increased over the last five years. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 30 Market Asking Rent Per SF Conclusion As detailed on the previous pages, overall, the subject industrial market has been experiencing decreasing occupancy rates, but positive absorption, and increasing rental rates over the last five years. Current demand is anticipated to remain relatively stable, and the market is anticipated to experience fairly steady growth over the next 3-5 years. SECTION III - FACTUAL DESCRIPTIONS AND ANALYSES TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 32 SITE DESCRIPTION AND ANALYSIS Site description consists of comprehensive factual data, information on land use restrictions, a legal description, other title and record data, and information on pertinent physical characteristics. Site analysis goes further. It is a careful study of factual data in relation to the market area characteristics that create, enhance, or detract from the utility and marketability of specific land or a given site as compared with other sites that it competes with. 7 Location and Legal Description The subject property is physically located along the east line of South Woodrow Lane, just north of Shady Oaks Drive and has a municipal address of 869 South Woodrow Lane, Denton, Denton County, Texas. The following is a summarized legal description for the subject site. Being a tract of land in Tejas Testing Addition, Block A, Lot 1; City of Denton, Denton County, Texas. Access and Exposure The subject property is physically located along the east line of South Woodrow Lane, just north of Shady Oaks Drive, Denton County, Texas. At the subject, South Woodrow Lane is a four-lane, bi-directional, concrete-paved, median divided, secondary roadway. Therefore, the subject is considered to have average exposure and access characteristics. Size and Shape The subject tract is generally rectangular in shape and consists of 1.94 acres (84,861 square feet). A parcel map for the subject is located as follows: 7 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, page 165. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 33 Parcel Map Subject Property Topography The topography of the subject tract is generally flat and level and is best described as being at street grade. Furthermore, the topography should not limit the use of the property. Drainage of the site appears to be adequate. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 34 Flood Zone None of the subject tracts lie in the 100 or 500 year flood zone, according to Community-Panel Number 48121C0380G, dated April 18, 2011, as prepared by the Federal Emergency Management Agency (FEMA) National Flood Insurance Program. The subject tracts lie within a shaded Zone X, which is an area protected from the 100-year flood by levee, dike or other structure subject to failure or overtopping during larger floods. A copy of the FEMA map for the subject property is located below. Subject Property Environmental Concerns The existence of any hazardous substances or materials was not observed upon the physical inspection of the tract. However, we are not qualified to detect these substances. It should be noted that the opinions of value found within this report are contingent upon the subject property being free of any hazardous wastes deposited thereupon by the present or previous owners/tenants of the sites, which would adversely affect the value of the property. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 35 Surrounding Land Uses The land uses immediately surrounding the subject include industrial development to the north, vacant land to the east, south and west. The neighborhood is best described as predominantly vacant land, industrial uses, and single-family. An aerial photo showing the surrounding land is located as follows. Subject Property Soils Strict attention should be taken to the soils, insofar as preliminary site work preparation and excavation is concerned, as damage may occur to improvements if proper precautions are not undertaken. However, these soil characteristics are very common throughout the region and should not seriously hinder the development potential of the site, provided proper site preparation and planning is undertaken. Based upon the extent of development in the subject neighborhood, there is no anticipated difficulty with improvements built-upon these subsoil conditions, assuming proper design and workmanship. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 36 Easements We were not furnished, and it is beyond the defined scope of our assignment to obtain title work and surveying for the subject property. For purposes of this analysis we are assuming that only typical utility easements exist and that they would not, and/or have not adversely affected development of the subject property. If this assumption is not correct it could necessitate re- analysis. Utilities and Public Services The subject property appears to have access to all utilities. Telephone and electricity service are available from multiple providers, and natural gas is provided to the area from Atmos Energy. The subject is also serviced by public utility services, including police and fire protection. Conclusion The subject property is located in the City of Denton in Denton County. The site is comprised of 1.94 acres (84,861 square feet). The site is near rectangular in shape, and it has access to all utilities. The site has average exposure and access characteristics for an industrial office warehouse-oriented property. Furthermore, no portion of the subject property lies within the 100 year flood zone. The tract has a generally flat and level topography and adequate drainage. Soil and subsoil conditions are not anticipated to severely restrict the development potential of the site. The tract does not appear to be encumbered by any severe easements or encroachments. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 37 ZONING AND LAND USE RESTRICTIONS The subject tract is within the corporate limits of the City of Denton. The tract is currently zoned PF, Public Facilities. According to the Denton Code of Ordinances, the PF, Public Facilities District is intended “to provide adequate lands for public and quasi-public community uses and services, including but not limited to fire stations, schools, libraries, community centers, hospitals, civic buildings, open space, parks, utilities, and other public-related facilities.” It appears the subject is currently a legal use. A copy of the City of Denton zoning map as well as zoning requirements for the subject can be found following this paragraph. Zoning Map Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 38 There are no other known deed restrictions, either public or private, that would further limit the utilization of the subject property. This statement should not be taken as a guarantee or warranty that no such restrictions exist. Deed and title examinations by a competent attorney on the property appraised is recommended if any questions regarding such restrictions should arise. Deed restrictions are matters legal in character within the State of Texas, and only title examination by a qualified attorney can result in an informed opinion. Should there be a question regarding the compliance with any existing deed restrictions, we recommend a title examination by a licensed and qualified title attorney to the extent assurances to this matter are desired. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 39 TAX ANALYSIS The Texas legislature has provided for a unified system of taxation for the assessment and collection of real property taxes. In each county an appraisal district is established for the purpose of listing and assessing all real estate within the county. Real property is presumably assessed at 100 percent of market value. Once the taxable value of the property is established by the appraisal district, each of the individual taxing authorities within the county set their own tax rates. The subject property is assessed by the Denton Central Appraisal District. The following table depicts historical property tax rates for the taxing authorities. As the above table indicates, the overall tax rate for property located within this portion of Denton County have been decreasing by 4.40 percent per year during the five year period. Tax rates are anticipated to continue to remain relatively stable in subsequent years. According to the Denton Central Appraisal District records, the subject has a 2023 assessed value as follows: The subject property has a 2023 assessed value of $923,422. This equates to a tax expense of $31,505 based upon a 2023 tax rate of $1.909367/$100 of assessed value. Based upon the “as is” value conclusion of this report, the subject property appears to be under assessed. Compound Rate of Change Tax Authority 2023 2019-2023 Denton County $0.2252780 $0.2249850 $0.2330860 $0.2175430 $0.1894850 -4.23% City of Denton 0.5904540 0.5904540 0.5658230 0.5606820 0.5606820 -1.29% Denton ISD 1.4700000 1.4076000 1.3620000 1.3446000 1.1592000 -5.77% Denton Central Appraisal District 0.0000000 0.0000000 0.0000000 0.0000000 0.0000000 0.00% Total Tax Rate $2.285732 $2.223039 $2.160909 $2.122825 $1.909367 -4.40% Denton County Tax Rates Improvement Total Market Tax I.D. Number Land Value Value Value 175165 $508,086 $415,336 $923,422 Total Assessment:$508,086 $415,336 $923,422 Assessment PSF:$6.00 $24.95 $55.46 Tax Summary TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 40 DESCRIPTION OF THE IMPROVEMENTS The subject improvements consist of a 16,650 square foot office/warehouse building that was constructed in 1994 and 2009. The building is constructed of a concrete foundation, brick veneer exterior walls, and a metal roof. The interior construction is comprised of vinyl/wood flooring and hardener and sealer on concrete, exposed roof structure and acoustic ceiling tile, and fluorescent lighting. The subject facility is approximately 69 percent heated/air conditioned office space, has one grade level loading door, and a clear height of 16 feet. The parking and driveway areas are concrete paved. The subject property is physically located along the east line of South Woodrow Lane, just north of Shady Oaks Drive and has a municipal address of 869 South Woodrow Lane, Denton, Denton County, Texas. Based upon a land area of 1.94 acre (84,861 square feet) and a building size of 16,650 square feet, a land-to-building ratio of 5.10:1 results. The following is a description of the building components of the subject's structure. The exact building components were not provided; however, this is our best estimate of these building components and is described using building component descriptions from the Marshall Valuation Service. Description of the Building's Components Excavation and Site Preparation: Typical clearing and site preparation with no significant excavation Foundation: Concrete, bearing walls Frame: Wood frame and Steel frame Floor Structure: Concrete on ground Floor Cover: Vinyl/wood and sealer on concrete Ceiling: Exposed roof structure and acoustic ceiling tile Interior Construction: Interior construction, framed (warehouse areas) Plumbing: Plumbing (typical of industrial warehouse construction) HVAC: Package heating and cooling Electrical: Electrical, finished (typical of industrial warehouse construction) Exterior Wall: Brick veneer and metal for warehouse Roof Structure: Steel joists, steel deck Roof Cover: Metal roof Site Improvements: Concrete paving TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 41 Condition of the Improvements The subject improvements were completed in 1994 and 2009 and are considered to be constructed of good construction and workmanship. Furthermore, the improvements were found to be in excellent condition with no significant items of deferred maintenance noted upon inspection. Given the current condition of the subject improvements, an effective age of 10 years is forecast for the facility. Estimate of Physical Life and Effective Age According to the Marshall and Swift Valuation Service, the typical physical life expectancy of buildings similar to the subject is 45 years. This estimate assumes prudent management and proper maintenance of the improvements. Considering the quality of the subject building’s components, and also the overall utility of the structure, an estimate of 45 years appears to be an appropriate determination of the physical life of the subject property. Thus, considering the 10 year effective age of the subject facility, a remaining physical and economic life of 35 years is forecast for the facility. Conclusion The subject was constructed in 1994, and it is considered to be constructed of good construction and workmanship. Furthermore, the facility was found to be in excellent condition with no significant items of deferred maintenance noted upon inspection. The subject has an estimated effective age of 10 years, and a remaining economic life of 35 years. The quality of the building is considered to be comparable with respect to design and quality to competing buildings in the immediate vicinity of similar age. Finally, it is assumed that there is full compliance with all requirements of Title III of the Americans With Disabilities Act (ADA). In the course of the inspection, no items of non-compliance were observed. However, we are not qualified experts in detecting non-compliance and no responsibility is assumed for any such conditions, or for any expertise or architectural/design knowledge and cost required to identify such non-compliance. The opinions of value contained herein are predicated upon the assumption that there is no non-compliance of the law. We urge the client to retain an expert in this field, if so desired. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 42 Building Plans TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 43 SUBJECT PROPERTY PHOTOGRAPHS Exterior view of the subject property - Office Exterior view of the subject property - Warehouse TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 44 SUBJECT PROPERTY PHOTOGRAPHS Exterior view of the subject property – Office Lobby of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 45 SUBJECT PROPERTY PHOTOGRAPHS Breakroom of the subject property Breakroom of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 46 SUBJECT PROPERTY PHOTOGRAPHS Office of the subject property Individual office of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 47 SUBJECT PROPERTY PHOTOGRAPHS Stained concrete flooring of subject property Office of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 48 SUBJECT PROPERTY PHOTOGRAPHS Hallway of the subject property Individual office of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 49 SUBJECT PROPERTY PHOTOGRAPHS Interior view of the subject property Conference room of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 50 SUBJECT PROPERTY PHOTOGRAPHS Warehouse of the subject property Warehouse of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 51 SUBJECT PROPERTY PHOTOGRAPHS Caged area of the subject property Locker room in warehouse of the subject property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 52 SUBJECT PROPERTY PHOTOGRAPHS Facing South on South Woodrow Lane Facing North on South Woodrow Lane TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 53 HIGHEST AND BEST USE ANALYSIS The economic principles which affect the market value of real property also play a significant role in forming the property's highest and best use. In all valuation assignments, value opinions are based upon use. The highest and best use of a property provides the foundation for a thorough investigation of the competitive positions of market participants. Consequently, highest and best use can be described as the foundation upon which market value rests. The highest and best use of a property is defined as follows: The reasonably probable use of property that results in the highest value. The four criteria that the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity. 8 With regard to vacant land, the highest and best use is generally regarded as that use among all reasonable, alternative uses, which yields the highest present land value, after payments are made for labor, capital, and coordination. It is to be recognized 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. Analysis of the highest and the best use of a property as improved implies that the existing improvement should be renovated or retained as is so long as it continues to contribute to the total market value of the property, or until the return from a new improvement would more than offset the cost of demolishing the existing building and constructing a new one. Furthermore, the existing use will continue, unless and until land value in its highest and best use exceeds the total value of the property in its existing use. Implied within this definition is recognition of the contribution of that specific use to community environment or to community development goals in addition to wealth maximization of individual property owners. In appraisal practice, the concept of highest and best use represents the premise upon which value is based. In the context of most probable selling price (market value) another appropriate term to reflect highest and best use would be most probable use. The most probable use is defined as follows: 1) The use to which a property will most likely be put based on market analysis and the highest and best use conclusion. The most probable use is the basis for the most probable selling price of the property. 2) Highest and best use in the context of market value. 9 8 The Appraisal Institute, The Dictionary of Real Estate Appraisal (Sixth Edition), Chicago, Illinois, 2015, page 109. 9 Ibid. page 152. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 54 To test for the most feasible or the highest and best use for land as vacant all logical and feasible alternatives must be analyzed. All alternative uses must meet four criteria. The criteria are as follows: 1) The legal use of the site – what uses of the site are permitted under applicable zoning ordinances and other legal restrictions. 2) The physical use of the site – what potential uses of the site are physically possible. 3) The feasible use of the site – what possible and legally permissible use of the site will produce a positive return. 4) The maximum productive use of the site – among the highest financially feasible uses, the use that provides the highest rate of return, or value (given a constant rate of return), is the highest and best use. While some investors/developers seek to maximize their returns, most seem to operate on the belief that the available information is too imperfect to permit optimization or maximization. It appears that the typical investor is satisfied if their investment can be expected to return a yield that will meet their standards. Thus, it is possible for more than one single use to be feasible for a site if the uses meet an investment criteria of the typical investor/developer for a property. Generally accepted professional appraisal practice dictates that in appraising improved property, the highest and best use be estimated under two different premises. First, the highest and best use of the site “as vacant and available” must be estimated. The second analysis estimates the highest and best use of the property “as improved” or “proposed to be improved.” Highest and Best Use as if Vacant The first question to be answered, What uses are legally permissible? requires a review of the zoning restrictions applicable to the site. As indicated in the Zoning and Land Use Restrictions section of this report, the subject property is zoned PF, Public Facilities by the City of Denton. According to the City of Denton Code of Ordinances, the purpose of the PF, Public Facilities is “intended to provide adequate lands for public and quasi-public community uses and services, including but not limited to fire stations, schools, libraries, community centers, hospitals, civic buildings, open space, parks, utilities, and other public-related facilities.” Given the uses permitted under the current zoning ordinances an industrial office warehouse development represents the most intensive physically possible and legally permissible use for the subject tract. Addressing the second question, What uses of the site are physically possible? requires a review of the physical characteristics of the site. The subject property consists of 1.94 acres. The size of a parcel of land is important in terms of feasible development alternatives, and, ultimately, the value of the land. Optimal size is that which allows the highest marginal returns on investment TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 55 after development. A tract of land which is too large is worth more in subdivided parcels whereas a tract which is too small for development is worth more when combined with contiguous sites. A less than optimally sized small tract may be further constrained if contiguous tracts are currently developed to their highest and best use. In such a case, assemblage may not be a viable alternative. The subject tract is near rectangular in shape and is physically along the east line of South Woodrow Lane, just north of Shady Oaks Drive. Thus, the subject is considered to have average exposure and access characteristics for an industrial type use. The site is generally level which is beneficial for most urban types of industrial development. The site is not affected by adverse easements, flood plain, or encroachments. Thus, the topography of the site does not significantly limit its use. Additionally, the site has access to public utilities. Based upon an analysis of land uses within the subject neighborhood, it is our opinion that the subject tract can be developed into an industrial office warehouse. Answering the third and fourth questions, What uses are financially feasible? and What uses are maximally productive? requires an analysis of potential income based on demand that could be expected from all physically possible and legally permissible uses. To test the feasibility of development of the subject tract, it is projected that rental rates for a new facility similar to and in the vicinity of the subject would generate rent of $12.25 per square foot. It is also anticipated that a new facility could attain an occupancy rate of 95 percent. The feasibility of new retail development is indicated by the following calculations, which are based upon these projected rental rates and occupancy levels. Based upon cost projections available from the Marshall & Swift Cost Service, industrial facilities of this size would generally cost approximately $80.00 to $87.00 per square foot including typical entrepreneurial profit levels and exclusive of land costs. Upon inclusion of land value, development of a new building appears to be at feasible levels. Therefore, the highest and best use of the subject tract, as if vacant, is for an industrial office warehouse. Gross Potential Rent/SF $12.25 Vacancy & Collection Loss 5.0%(0.61) Effective Gross Income/SF $11.64 Less: Expenses/SF (3.79) Plus: Reimbursables/SF 3.50 Net Operating Income/SF $11.35 Capitalization Rate 7.75%$146.45 Financial Feasibility Test TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 56 Highest and Best Use, as Improved The preceding analysis is for the 1.94 acre site, as if vacant. This section treats the highest and best use of the property as improved. The subject site is improved with a 16,650 square foot industrial warehouse. The improvements are in excellent condition, appear adequately functional and contribute significantly to the total value of the property. The facility appears to conform to the current zoning ordinance and the improvements do not appear to suffer from deferred maintenance or curable, physical deterioration. Finally, the improvements are constructed of good construction and workmanship and are considered to be competitive within their submarket. The improvements do contribute to property value above and beyond the value of the underlying land. Thus, it would be impractical to remove the improvements. Additionally, an alternative use of the property would not result in as high a value as the current use. Therefore, the continued operation of the existing industrial warehouse results in the highest overall value considering the alternatives. This is in our opinion, the highest and best use of the site, as improved. Furthermore, it is our opinion that an owner-user would be the most likely purchaser of the subject. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 57 THE APPRAISAL PROCESS The appraisal process represents a logical analysis of the factors that bear upon the present value of real estate. In this process, three basic approaches are typically used by appraisers: 1) the Cost Approach, 2) the Income Capitalization Approach, and 3) the Sales Comparison Approach. The Cost Approach is based upon the proposition that an informed purchaser would pay no more than the cost of producing a substitute property with the same utility as the subject. First, the subject's site is valued (as if vacant) by comparing it to the sale of similar sites using the Direct Sales Comparison Approach. The reproduction cost new is then estimated for the subject improvements, and from this, an amount is deducted for depreciation from all causes to arrive at a value via the Cost Approach. The Sales Comparison Approach is based upon the proposition that an informed purchaser would pay no more for a property than the cost to him of acquiring a similar property with the same utility. In this approach, similar properties that have recently sold are compared to the subject. Notable differences in the utilized comparables are adjusted to the subject in the process. Comparisons are made and are typically based upon the terms of sale, age, location, size, financing, and physical characteristics. The adjustments are abstracted from and/or otherwise supported to represent the actions of buyers and sellers in the market. The value range that is indicated by the adjusted comparable sales is correlated or reconciled into a final value opinion via this approach. The Income Capitalization Approach is the process in which the anticipated flow of future benefits (dollar income or amenities) is discounted to a present worth figure through a capitalization or direct discount procedure. All expenses attributable to the real estate are deducted from an effective gross income estimate to arrive at forecasts of applicable net income streams. The net income streams are then "capitalized" or discounted into value by market abstracted rates. The purpose of ownership is to generate income and provide to the owner a sufficient return on his/her investment to make the purchase of such a property attractive. To complete this appraisal assignment, the Cost, Income Capitalization, and Sales Comparison Approaches were considered, while the Income Capitalization and Sales Comparison Approaches were utilized. The exclusion of the Cost Approach to Value is considered reasonable and its exclusion should not mislead the user of this appraisal. The exclusion of the Cost Approach to Value is considered reasonable and its exclusion should not mislead the user of this appraisal. The exclusion of the Cost Approach is considered reasonable given the difficulty in accurately estimating the depreciation in an older property. The appraiser’s scope of work decision involved the exclusion of the Cost Approach due to the fact that this approach would provide a less reliable indication of value than the other two approaches. SECTION IV – INCOME CAPITALIZATION APPROACH TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 59 DESCRIPTION OF THE INCOME CAPITALIZATION APPROACH Income-producing property is typically purchased based on the future income stream generated during the holding period as well as the income from the sale of the property at the period's termination. “In the income capitalization approach, the present value of the anticipated future benefits of property ownership is measured. Income capitalization converts periodic future income expectations into a lump-sum capital amount. The future income expectations include both a property’s income and resale value. There are two methods of income capitalization: (1) direct capitalization and (2) yield capitalization. In direct capitalization, the relationship between one year’s income and value is reflected in either a capitalization rate or an income multiplier. In yield capitalization, several years’ income and a reversionary value, if any, at the end of a designated period are forecasted and converted to present value using a yield rate. The most common application of yield capitalization is discounted cash flow analysis.” 10 This approach is based on the principles of anticipation and change because it concentrates on how future change affects present property value, especially as to the forecasting of future net income. The relationship of supply and demand for a property affects its probable income stream as well as the rate of return that an investor would require. The rents, expenses and net income streams of equally desirable substitute properties as well as the capitalization and yield rates indicated by the sales of comparable properties can be used to derive an estimated net income and appropriate capitalization rate for the subject property. Finally, the external forces that affect the other two approaches to value also affect the incomes and capitalization rates, and thus the indicated present value from the Income Capitalization Approach. The Income Capitalization Approach, which is related to investor perceptions, is an appropriate method for evaluating income-producing real estate. The basic steps involved in this approach are: 1) Estimate the total potential gross income (PGI) expected to be generated by the subject property at full occupancy before the deduction of operating expenses. 2) Estimate and deduct a vacancy and collection loss allowance; thereby arriving at an estimate of effective gross income (EGI). 3) Estimate and deduct expenses, resulting in an estimate of net operating income (NOI.) 4) Estimate the duration and pattern of the income stream. 5) Select an applicable capitalization method and technique, such as direct capitalization or yield capitalization. 6) Develop the appropriate rate. 10 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, page 36. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 60 7) Complete the computations necessary to derive an economic value. Gross income estimates are used primarily to calculate probable net income benefits that may be derived from ownership of the property. In accepted appraisal practice, the usual basis for a gross income projection is market rent (or economic rent), which is defined as being “the rental income a property would have commanded had it been exposed to the market prior to the date of appraisal. It is indicated by the current rents that are either paid or asked for comparable space with the same treatment of expenses as of the date of value.” 11 If the property is encumbered by a lease or leases, frequently it is necessary to include the contract rent specified in the leases in the estimate of PGI, provided that the leases have fairly lengthy terms. After the net income expected to be generated by the subject property is estimated, this income can be converted into an estimated present value for the property by using direct capitalization and/or yield capitalization techniques. Direct capitalization is defined as “a method used in the income capitalization approach to convert a single year’s income expectancy into a value indication. This conversion is accomplished in one step, either by dividing the net operating income estimate by an appropriate income rate or by multiplying the income estimate by an appropriate factor.” 12 Direct capitalization implies that the rate or multiplier used will reflect typical investor expectations. “Yield capitalization is used to convert explicit future economic benefits into an indication of present value by applying an appropriate discount rate.” 13 This technique focuses on the future expected income stream over the projected holding period and the reversion expected to be recovered due to the sale of the property at the end of the holding period. This method is valuable if market information concerning trends of changing incomes and expenses over the projected holding period is available. 11 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, page 420. 12 Ibid., page 459. 13 Ibid., page 475. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 61 COMPARABLE RENTAL PRESENTATION To estimate market rent for the subject property, rental rates commanded by comparable buildings were researched and analyzed. Appropriate consideration was given to any differences and the necessary adjustments were made accordingly. Information was gathered regarding quoted and contract rental rates to prospective tenants. The map located below reveals the comparables' locations relative to the subject property. Rental Map #Size (SF)Rate PSF 1 12,000 $10.00 2 7,752 $12.00 3 337,607 $10.00 4 13,410 $10.00 5 15,876 $12.00 S 16,650 Subject Map Comparable Summary S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S S TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 62 Location: Owner/Management: Rental Rate:$10.00 per square foot Lease Term: Tenant's Expense Obligations: Occupancy Rate:0.0% Type of Construction:Net Rentable Area:12,000 square feet Condition and Appearance:Area of Suite:7,465 square feet Year of Construction:Space Available:12,000 square feet Renovation/Expansion:Land Area:0.540 acres Access and Visibility:Land-to-Building Ratio:1.96 to 1.0 Clear Height:Typical % Office Finish:3% Parking, Drives, & Loading:Typical % HVAC:0% Loading Facilities: Contact Person:Telephone Number: Position: INCOME INFORMATION Manor Farms LLC 1028 Shady Oaks Dr Denton, TX Average 1990 N/A 16 Open Surface, Concrete DH & GL Good COMMENTS COMPARABLE RENTAL NUMBER 1 Class S PROPERTY IDENTIFICATION PHYSICAL CHARACTERISTICS VERIFICATION NNN 972-979-2620 Negotiable April Robert Broker This property is located at 1028 Shady Oak Drive Denton, Texas and is listed at an asking rate of $10.00/SF NNN. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 63 Location: Owner/Management: Rental Rate:$12.00 per square foot Lease Term: Tenant's Expense Obligations: Occupancy Rate:0.0% Type of Construction:Net Rentable Area:7,752 square feet Condition and Appearance:Area of Suite:7,752 square feet Year of Construction:Space Available:7,752 square feet Renovation/Expansion:Land Area:0.620 acres Access and Visibility:Land-to-Building Ratio:3.48 to 1.0 Clear Height:Typical % Office Finish:23% Parking, Drives, & Loading:Typical % HVAC:23% Loading Facilities: Contact Person:Telephone Number: Position: John Withers COMMENTS Broker Class S Average 1986 INCOME INFORMATION Negotiable NNN PROPERTY IDENTIFICATION 520 S Elm St Denton, TX N/A 14 VERIFICATION Open Surface, Concrete GL Good COMPARABLE RENTAL NUMBER 2 This property is located at 520 South Elm Street Denton, Texas and is listed at an asking rate of $12.00/SF NNN. 940-400-7824 Salt Crk Fam Cap LLC Series Re PHYSICAL CHARACTERISTICS TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 64 Location: Owner/Management: Rental Rate:$10.00 per square foot Lease Term: Tenant's Expense Obligations: Occupancy Rate:94.2% Type of Construction:Net Rentable Area:337,607 square feet Condition and Appearance:Area of Suite:5,000 square feet Year of Construction:Space Available:19,600 square feet Renovation/Expansion:Land Area:27.760 acres Access and Visibility:Land-to-Building Ratio:3.58 to 1.0 Clear Height:Typical % Office Finish:3% Parking, Drives, & Loading:Typical % HVAC:3% Loading Facilities: Contact Person:Telephone Number: Position: MB Denton LLC 2321 N Masch Branch Rd Denton, TX Hannah Ribera 14 INCOME INFORMATION Negotiable Gross PHYSICAL CHARACTERISTICS Class S Average 1998 Yes Open Surface, Concrete GL Good COMPARABLE RENTAL NUMBER 3 This property is located at 2321 N Masch Branch Road Denton, Texas and is listed at an asking rate of $10.00/SF Gross. PROPERTY IDENTIFICATION COMMENTS 940-566-0404 Broker VERIFICATION TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 65 Location: Owner/Management: Rental Rate:$10.00 per square foot Lease Term: Tenant's Expense Obligations: Occupancy Rate:0.0% Type of Construction:Net Rentable Area:13,410 square feet Condition and Appearance:Area of Suite:13,410 square feet Year of Construction:Space Available:13,410 square feet Renovation/Expansion:Land Area:0.610 acres Access and Visibility:Land-to-Building Ratio:1.98 to 1.0 Clear Height:Typical % Office Finish:35% Parking, Drives, & Loading:Typical % HVAC:35% Loading Facilities: Contact Person:Telephone Number: Position: VERIFICATION Class S This property is located at 500 South Kealy Avenue Lewisville, Texas and is listed at an asking rate of $10.00/SF NNN. Good Open Surface, Concrete GL 14 COMMENTS Stacey Byassee INCOME INFORMATION Negotiable TAMASU Properties LLC 500 S Kealy Ave Lewisville, TX COMPARABLE RENTAL NUMBER 4 PROPERTY IDENTIFICATION Average 1986 N/A Realtor 888-455-6040 PHYSICAL CHARACTERISTICS NNN TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 66 Location: Owner/Management: Rental Rate:$12.00 per square foot Lease Term: Tenant's Expense Obligations: Occupancy Rate:0.0% Type of Construction:Net Rentable Area:15,876 square feet Condition and Appearance:Area of Suite:15,876 square feet Year of Construction:Space Available:15,876 square feet Renovation/Expansion:Land Area:1.110 acres Access and Visibility:Land-to-Building Ratio:3.05 to 1.0 Clear Height:Typical % Office Finish:29% Parking, Drives, & Loading:Typical % HVAC:100% Loading Facilities: Contact Person:Telephone Number: Position: PROPERTY IDENTIFICATION 2855 Trinity Square Dr Red Tail Acquisitions Good COMPARABLE RENTAL NUMBER 5 Open Surface, Concrete GL INCOME INFORMATION Negotiable Sr. Vice President Carrollton, TX PHYSICAL CHARACTERISTICS Justin Owen This property is located at 2855 Trinity Square DriveCarrollton, Texas and is listed at an asking rate of $12.00/SF NNN. VERIFICATION COMMENTS Masonry Good 1985 N/A 14 214-253-0797 NNN TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 67 DISCUSSION OF MARKET RENT The Rent Comparables detailed on the previous pages are commercial properties that are similar to the subject space. Information on these Comparable properties was researched in order to estimate the market rent for the subject space. The Comparables were selected primarily due to their physical similarity and proximity to the subject property. A summary of the Comparables is presented below. This survey of comparable properties revealed a range of rental rates from $10.00 to $12.00 per square foot, with a mean of $10.80 per square foot. The rent comparables were analyzed (and adjustments were made) in several categories to arrive at an estimated market rental rate (per square foot) for the subject. Expense Treatment The subject is 100 percent owner occupied. Comparables 1, 2, 4, and 5 are leased on a NNN basis, and thus, NNN lease terms will be utilized in this analysis. Therefore, no adjustments are necessary. Rental 3 is structured on a gross lease; thus, we have adjusted downward for the appropriate expenses. Terms and/or Condition of Lease Quoted rental rates were confirmed for all the comparables. Typically, an adjustment is required to reflect that this is an offering rate and not a consummated lease. Therefore, a downward adjustment of 5 percent was warranted in order to reflect the difference between quoted and consummated lease rates. Rental Tenant Rent Location Year Year Sq. Ft.Suite Office HVAC Land to Clear Loading Rate Expense No.(Address)Built Renv/Exp of NRA Sq. Ft.Ratio Ratio Building Ratio Height Facilities PSF Obligations 1 1028 Shady Oaks Dr 1990 N/A 12,000 7,465 3%0%1.96 to 1.0 16 DH & GL $10.00 NNN Denton, TX 2 520 S Elm St 1986 N/A 7,752 7,752 23%23%3.48 to 1.0 14 GL $12.00 NNN Denton, TX 3 2321 N Masch Brand Rd 1998 Yes 337,607 5,000 3%3%3.58 to 1.0 14 GL $10.00 Gross Denton, TX 4 500 S Kealy Ave 1986 N/A 13,410 13,410 35%35%1.98 to 1.0 14 GL $10.00 NNN Lewisville, TX 5 2855 Trinity Square Dr 1985 N/A 15,876 15,876 29%100%3.05 to 1.0 14 GL $12.00 NNN Carrollton, TX Subject:869 S Woodrow Lane 1994 N/A 16,650 16,650 69%69%5.10 to 1.0 16 GL -- Denton, TX Summary of Comparable Rents TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 68 Location The axiom that "location is the most important physical characteristic of real estate" suggests that this component warrants paramount consideration in the adjustment process. Therefore, the locations of the Comparables are the first of the physical characteristics to be considered. The subject property is physically located along the east line of South Woodrow Lane, just north of Shady Oaks Drive in Denton, Texas. Comparables 1 and 2 are located proximate to the subject with similar accessibility and visibility; thus, no adjustments were warranted. Comparable 3 is northwest of the subject with inferior accessibility; thus, a 15 percent upward adjustment was warranted. Comparable 4 has a similar location to the subject and no adjustment is warranted. Comparable 5 is to the southeast of the subject with superior accessibility to the highways in the area; thus, a 5 percent downward adjustment was warranted. Age/Condition of the Improvements The subject improvements were constructed in 1994 and 2009 and have an effective age of 10 years. As with any asset, as the useful life decreases, the value follows. The Comparables were compared to the subject property based upon their respective effective ages. The difference in the age of the improvements was divided by their economic life in order to determine the difference in the useful life of the rents vis-a-vis the subject property. The following calculations were done to arrive at a percentage adjustment for differences in the effective ages of the Comparables and the subject property. Quality of Construction The subject facility is constructed of a concrete foundation, brick veneer exterior walls, and a metal roof. Comparables 1, 2, and 3 are inferior, Class S structures with metal exteriors; thus, a Comparable Subject Age Econ. %% Attributable Indicated Comparable Eff. Age Eff. Age Difference Life (Yrs)Difference to Building Adjustment Number (CA)(SA)(CA-SA=AD)(EL)(AD÷EL=PD)(PAB)(PD x PAB = IA) Comparable 1 20 10 10 45 22.22%65%14% Comparable 2 20 10 10 45 22.22%65%14% Comparable 3 15 10 5 45 11.11%65%7% Comparable 4 20 10 10 45 22.22%65%14% Comparable 5 20 10 10 45 22.22%65%14% Adjustment for Age/Condition of the Improvements TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 69 5 percent upward adjustment was warranted. Comparables 4 and 5 are similar to the subject in terms of construction quality and no adjustments were necessary. Land-to-Building Ratio The subject has a land-to-building ratio of 5.10 to 1.0. Generally, the subject and all Comparables are similar; thus, no adjustments were warranted. Size The size of a building determines the quantity of the income stream, and generally affects the selling price although those differences are accounted for (to a certain extent) in the per square foot comparison used here. Typically, the cost of construction decreases as the size of the building increases, due to economies of scale associated with large projects. Additionally, the initial investment outlay of larger properties is more than a comparable smaller property, but, slightly lower prices on a per unit basis (i.e., square foot, unit, building, etc.) are very common. Upon analyzing the rental comparables, there appears to be a trend showing smaller properties leasing at higher per square foot prices than larger properties. Therefore, adjustments appear to be needed for size. Typically, adjustments for size for industrial oriented facilities range from 5 to 15 percent per doubling/halving as compared to the subject. In this instance, a 5 percent adjustment for each doubling/halving of size is considered reasonable. Thus, the Comparables are adjusted as follows: Building Amenities This item relates to the overall quality of construction of the comparables and the amenities associated with each. The projects have varying building features such as office ratios, amount of HVAC, clearance heights, etc. The subject facility is approximately 69 percent heated/air conditioned office space, has one grade level loading door, and a clear height of 16 feet. The following table outlines the building amenities for the subject property and each of the Comparables, as well as the percentage adjustments. Comparable Comparable Subject % Difference Adj. Per Indicated Number Size (SF)Size (SF)In Size Halving/Doubling Adjustment Comparable 1 7,465 16,650 -55%5%-6% Comparable 2 7,752 16,650 -53%5%-6% Comparable 3 5,000 16,650 -70%5%-9% Comparable 4 13,410 16,650 -19%5%-2% Comparable 5 15,876 16,650 -5%5%-1% Adjustment for Size TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 70 Comparable Office HVAC Clear Loading Percentage Number Ratio Ratio Height Facilities Adjustment Comparable 1 3%0%16 DH & GL 15% Comparable 2 23%23%14 GL 10% Comparable 3 3%3%14 GL 15% Comparable 4 35%35%14 GL 5% Comparable 5 29%100%14 GL 0% Subject 69%69%16 GL - Adjustment for Building Amenities TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 71 CONCLUSION OF MARKET RENT ESTIMATE An adjustment grid for the Comparable Rents is located below, followed by the range, mean (average), and standard deviation of the adjusted rates per square foot. Rental Number 1 2 3 4 5 Rent/SF $10.00 $12.00 $10.00 $10.00 $12.00 Expense Treatment 0.00 0.00 -1.66 0.00 0.00 Terms/Conditions -0.50 -0.60 -0.50 -0.50 -0.60 Adjusted Rent/SF $9.50 $11.40 $7.84 $9.50 $11.40 Location 0%0%15%0%-5% Age/Condition 14%14%7%14%14% Quality of Construction 5%5%5%0%0% Land-to-Building Ratio 0%0%0%0%0% Size -6%-6%-9%-2%-1% Building Amenities 15%5%15%5%0% Total Adjustment 28%18%33%17%8% Adjusted Rent/SF $12.16 $13.45 $10.43 $11.12 $12.31 Adjustment Grid for Comparable Rentals $/SF Range $10.43 -$13.45 $11.12 -$12.31 - Mean (Average) Standard Deviation $0.65 All Data High and Low Extremes Adjustments <40% Data Without Data with Absolute $11.12 $13.45 $11.89 $11.86 $12.26 $1.16 $0.95 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 72 All of the Comparables had a mean of $11.89 per square foot, while the mean of data without high and low extremes is $11.86 per square foot, and the data with the least absolute adjustments (<= 40%) had a mean of $12.26 per square foot. Therefore, given the foregoing analysis, market rent for the subject is estimated to be $12.00 per square. The gross potential income for the subject is calculated as follows: 16,650 SF x $12.00/SF = $199,800 DISCUSSION OF MARKET OCCUPANCY AND VACANCY AND COLLECTION LOSS ESTIMATE An allowance for vacancy and collection loss is necessary to account for times of vacancy between tenants. This vacancy allowance will be based upon a projected market stabilized occupancy. The 4th Quarter 2023 Dallas/Fort Worth Industrial MarketView report by CBRE revealed a total vacancy rate for industrial buildings of 4.3 percent. Additionally, according to CoStar, the Denton submarket vacancy rate currently stands at 18.53 percent, compared to approximately 14.6 percent in the 2nd quarter of 2023. The five-year average vacancy rate is 8.99 percent. Vacancy Rate Therefore, an estimated vacancy and collection loss of 5 percent is considered reasonable for the subject facility over a typical term of ownership. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 73 DISCUSSION OF OPERATING EXPENSES This section of the report involves the analysis of the cost of operation of the subject property. Operating expenses are classified as fixed and variable. Fixed expenses are typically those cost of operation, which do not vary with occupancy and must be paid whether the property is occupied or vacant. Variable expenses are typically those costs, which vary with occupancy or other factors and must be stabilized and estimated from market experience. The following table depicts expenses of several similar properties, followed by the actual expenses of the subject property. The expense comparables and the subject’s historical expenses will be utilized in estimating the appropriate operating expenses for the subject. It should be noted that the reimbursable expenses (Taxes, Insurance, CAM, Administrative & General, and Management) will be multiplied by a stabilized occupancy. Real Estate Taxes The subject property has a 2023 assessed value of $923,422. This equates to a tax expense of $17,632 based upon a 2023 tax rate of $1.909367/$100 of assessed value. Although real estate is theoretically assessed at 100 percent of market value, commercial properties are typically assessed in the 70-80 percent of the market value range. Based on our “as is” opinion of value, the subject appears to be under assessed. It is reasonable to assume that the assessment will increase to a value closer to the “as is” value conclusion of this report. Based upon the “as is” market value opinion of the Income Capitalization Approach, and an assessment of approximately 75 percent of market value ($1,680,000), the subject would have a tax expense of $33,077 or $1.93 per square foot. Insurance Annual insurance premiums are a customary cost of ownership associated with improved properties. A typical policy will include fire, vandalism, liability, and extended coverage. The four expense comparables reported insurance expenses of $0.18 to $0.52 per square foot, with a mean of $0.31 per square foot. We have concluded at the upper end of the range given the recent Number:1 2 3 4 Mean Location:McKinney Alvarado Allen Carrollton - Net Rentable Area/Sq.Ft.:34,775 36,172 88,572 77,039 - Occupancy:100.0% 100.0% 100% 77% - Year Built: - Construction Type:Tilt-Wall Metal Tilt-wall Tilt-Wall - Effective Gross Income:$388,179 $258,450 $1,485,720 $509,316 - Expenses:PSF/%PSF/%PSF/%PSF/% Taxes:$86,003 $2.47 $34,760 $0.96 $235,417 $2.66 $98,890 $1.28 $1.84 Insurance 18,247 0.52 6,594 0.18 22,241 0.25 20,832 0.27 0.31 CAM:33,393 0.96 3,000 0.08 128,094 1.45 13,110 0.17 0.66 General & Administrative:45,704 1.31 500 0.01 21,359 0.24 22,304 0.29 0.46 Management:13,690 3.5%0 0.0%50,758 3.4%20,000 3.9%0.03 Total Expenses:$197,037 $5.67 $44,854 $1.24 $457,870 $5.17 $175,136 $2.27 $3.59 Industrial Expense Comparables TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 74 rise in insurance costs over the past year. Therefore, an insurance expense of $0.75 per square foot is considered to be reasonable. Common Area Maintenance Electrical usage in the common areas (i.e. parking lot lighting, signage, etc.) is generally included within the common area maintenance expenses. Furthermore, it is assumed that an orderly maintenance program will be followed throughout the term of ownership for such things as HVAC, plumbing, landscaping, parking lot, and other miscellaneous items. The four expense comparables indicate common area maintenance expenses, ranging from $0.08 to $1.45 per square foot, with a mean of $0.66 per square foot. The subject is single-tenant industrial property where most tenants would pay out of pocket to address common areas. Therefore, we have concluded at the lower end of the range with a common area maintenance expense of $0.10 per square foot. Administrative and General These expenses pertain to atypical expenses, which are not day to day in nature. They include such things as office expenses, promotions/advertising, and professional fees. This expense can be very property specific, and typically, the actual expenses of the subject are given significant emphasis. The four expense comparables indicate administrative and general expenses, ranging from $0.01 to $1.31 per square foot, with a mean of $0.46 per square foot. Therefore, a common area maintenance expense of $0.20 per square foot is considered to be reasonable. Reserves for Replacement Although, not always practiced in the market, this is the amount set aside by a prudent owner of a property to provide a fund to replace short-lived items as they deteriorate and require replacement. The following items are included in this category: floor coverings, acoustical ceiling tiles, HVAC system, elevator, roof covering, and the parking and drive surface. The procedure used in order to have sufficient funds available at such time as these items require repair or replacement is to set aside money each year in an interest-bearing account. A reserve account has been estimated in order to provide funds for the replacement of these items. The owner would set aside funds each year, which would draw an estimated five percent interest. This is known as the sinking fund factor, indicating the periodic amount that must be set aside at a specific compound interest rate in order to provide for a recovery of the given investment amount. The 1st Quarter 2024 PwC Real Estate Investor Survey (most recent with applicable data) reported a reserve for replacement range of $0.00 to $0.30 per square foot for warehouse buildings nationally. Therefore, a reserves expense of $0.10 per square foot is considered to be reasonable. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 75 Management Fee This is the only variable expense estimated for the subject property. Management fees are typically based on a percentage of the effective gross income that a property produces. These fees include personnel (off-site) for handling expenses and debt service payments and professional general supervision for the handling of everyday problems associated with office building operations. The four expense comparables indicate management expenses, ranging from 0.0% to 3.5%. The 1st Quarter 2023 PwC Real Estate Investor Survey (most recent with applicable data) reported a management fee range of 0.00 percent to 4.00 percent for warehouse buildings nationally. Therefore, a management fee of 4.0 percent of effective gross income is considered reasonable. ESTIMATE OF NET OPERATING INCOME The following table displays the estimated stabilized net operating income for the subject based upon the preceding market rental estimate, projected stabilized vacancy and collection loss, and the forecasted operating expenses. The effective gross income (EGI), total expenses, and stabilized net operating income (NOI) estimates are illustrated in the preceding table. Now that the net operating income for the subject property has been estimated, through direct capitalization this figure can be transformed into an opinion of value for the subject property. However, an appropriate capitalization rate must first be selected. Revenues: Gross Potential Rental Income $199,800 Vacancy & Collection Loss 5%9,990 Effective Gross Rental Income $189,810 Plus: Reimbursables (Taxes, Ins, CAM, A&G, Mgmt x Occp)56,440 Effective Gross Income $246,250 Operating Expenses:PSF/%:Total: Taxes $1.93 $32,077 Insurance 0.75 12,488 CAM 0.10 1,665 Administrative & General 0.20 3,330 Reserves for Replacement 0.10 1,665 Management 4.0%9,850 Total Expenses $61,075 Net Operating Income $185,175 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 76 SELECTION OF A CAPITALIZATION RATE An appropriate overall rate will be determined based upon the comparable sales utilized within the sales comparison approach. The adjusted overall rates, as well as the occupancy at the time of sale are presented within the following table. The Comparable Sales indicate overall rates ranging from 6.65 to 8.09 percent with a mean of 7.22 percent. The 4th Quarter 2023 PWC Investor Survey revealed a mean of 8.37 percent for the National Warehouse Market. Furthermore, the 4th Quarter 2023 RealtyRates.com Market and Investor Surveys indicated a mean of 8.37 percent for Warehouse & Distribution Centers Nationally and 7.80 percent for Warehouse & Distribution Centers in Texas. We have considered the strength of the Dallas Industrial Market. The comparable sales cap rates further indicate the demand in the area for smaller industrial warehouses. Additional consideration was given to the D/FW Warehouse and Distribution Center Survey. We have concluded a rate in between these of 7.50 percent. Sales Expense Sale Location Date Year Year NRA Office HVAC Land to Rent Price Stabilized Adjusted to Income No.(Address)of Sale Built Renv/Exp (SF)Finsh Finish Bldg. Ratio PSF PSF NOI PSF GRM Ro Ratio 1 114 W Dickson Lane 10/16/2023 2008 N/A 14,518 5%5%6.63 to 1.0 $11.25 $130.87 $9.29 11.63 7.09%17.47% Little Elm, Texas 2 2925 Merrell Rd 5/26/2023 1956 Yes 26,000 50%100%4.26 to 1.0 $8.00 $92.31 $7.47 11.54 8.09%6.63% Dallas, Texas 3 2131 Progressive Dr 9/2/2022 1987 Yes 12,180 10%10%3.99 to 1.0 $6.50 $91.12 $6.06 14.02 6.65%6.85% Dallas, Texas 4 7715 Sovereign Row 4/8/2022 1957 Yes 10,500 8%100%2.47 to 1.0 $9.50 $128.25 $8.85 13.50 6.90%6.89% Dallas, Texas 5 2832 Blystone Ln 1/19/2022 1968 Yes 15,642 50%50%2.09 to 1.0 $9.50 $121.47 $8.95 12.79 7.36%5.84% Dallas, Texas Subject:869 S Woodrow Lane -1994 2008 16,650 69%69%5.10 to 1.0 ------ Denton, Texas Summary of Comparable Sales Investor Surveys - Industrial Data 2nd Q 2022 2nd Q 2023 3rd Q 2023 4th Q 2023 1st Q 2024 2nd Q 2024 2 Yr ∆ PwC: National Warehouse 4.37%4.96%4.97%5.23%5.38%5.48%1.11% Averages: 4.22%4.82%4.96%4.96%5.23%5.48%1.26% Realty Rates Market & Investor Surveys: National Industrial (All Types)8.50%9.32%9.26%9.54%9.66%9.57%1.07% National Warehouse & Distribution Ctrs 7.30%8.13%8.08%8.37%8.46%8.36%1.06% National Flex/R&D 9.04%9.69%9.66%9.88%9.97%9.89%0.85% National Climate Controlled/Manufacturing 8.41%9.05%9.02%9.24%9.32%9.24%0.83% D/FW Warehouse & Distribution Ctrs 7.80%7.90%7.90%7.90%8.00%7.90%0.10% D/FW Flex/R&D 8.40%8.60%8.70%8.80%8.90%8.80%0.40% Texas Warehouse & Distribution Ctrs 7.70%7.80%7.90%7.80%7.90%7.80%0.10% Texas Flex/R&D 7.80%8.00%8.00%8.00%8.10%8.00%0.20% Averages:8.12%8.56%8.57%8.69%8.79%8.70%0.58% TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 77 CONCLUSION OF THE INCOME CAPITALIZATION APPROACH Based upon the foregoing analysis, the market value opinion of the subject property, via the Income Capitalization Approach, is as follows: Revenues: Gross Potential Rental Income $199,800 Vacancy & Collection Loss 5%9,990 Effective Gross Rental Income $189,810 Plus: Reimbursables (Taxes, Ins, CAM, A&G, Mgmt x Occp)56,440 Effective Gross Income $246,250 Operating Expenses:PSF/%:Total: Taxes $1.93 $32,077 Insurance 0.75 12,488 CAM 0.10 1,665 Administrative & General 0.20 3,330 Reserves for Replacement 0.10 1,665 Management 4.0%9,850 Total Expenses $61,075 Net Operating Income $185,175 Divided by Capitalization Rate 7.50% Value Opinion Via Direct Capitalization $2,469,000 Rounded to:$2,470,000 "As Is" Operating Statement & Value Conclusion SECTION V - SALES COMPARISON APPROACH TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 79 DESCRIPTION OF THE SALES COMPARISON APPROACH The Sales Comparison Approach, as it applies to the subject property, is based upon the premise that the market value of the subject property can be estimated by analyzing sales of similar properties. The principle of substitution is basic in this approach as it implies that a prudent person will not pay more for a property than would be required for an acceptable alternative available in the market. In the Sales Comparison Approach, the following methodology is used. An appraiser follows a systematic procedure, comparing like with like. That is, the appraisers must adjust each comparable property to the subject property to impute an indicated value to the subject property. The steps of the procedure are as follows: 1) Research the competitive market for information on properties that are similar to the property being appraised and that have been sold recently, or were listed for sale, or are under contract. The characteristics of the properties such as property type, date of sale, size, physical condition, location, and land use constraints should be considered. 2) Verify the information by confirming that the data obtained is factually accurate and that the transactions reflect arm’s-length market considerations. 3) Select the most relevant units of comparison used by participants in the market (e.g., price per acre, price per square foot, price per front foot, price per dwelling unit, price per lot or proposed lot, price per room) and develop a comparative analysis for each unit. 4) Look for differences between the comparables being considered and the subject property using all appropriate elements of comparison. Then adjust the price of each comparable, reflecting how it differs to equate it to the subject property or eliminate that property as a comparable. 5) Reconcile the various value indicators produced from the analysis of comparables into a value indication from the sales comparison approach. A value can be expressed as a single point estimate, as a range of values, or in terms of a relationship (e.g., more or less than a given amount). 14 The procedure of comparative analysis typically is based upon various "units of comparison" extracted from the market data. In the subject case, the Price Per Square Foot unit of comparison is extracted since it appears to be the most recognized units of comparison by the commercial markets. Typically, it is a reliable unit of comparison when the properties improvements are similar in size, location, condition, quality, and age. There are several approaches to application of the Sales Comparison Approach. One method of valuation by the Sales Comparison Approach is to divide the estimated net income by the purchase price with the result equaling the overall rate of each transaction studied. This gives an overall rate of return used for direct capitalization in the Income Approach to value. 14 The Appraisal Institute, The Appraisal of Real Estate (Fifteenth Edition), Chicago, Illinois, 2020, pages 355. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 80 COMPARABLE IMPROVED SALES PRESENTATION The subject market was searched for sales of comparable buildings similar in size, occupancy, and tenant orientation to the subject. During our investigation, we were able to confirm information on several buildings. Located on the following pages of this report are complete descriptions of each of these Comparables. Presented below is a map depicting the location of each of the Comparables. Date Sales Map #of Sale Size (SF)Price PSF 1 10/16/23 14,518 $130.87 2 5/26/23 26,000 $92.31 3 9/2/22 12,180 $91.12 4 4/8/22 10,500 $128.25 5 1/19/22 15,642 $121.47 S -16,650 Subject Map Comparable Summary S S S S S S S S S S S S S S S S S S S S S S S S S S S TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 81 PROPERTY IDENTIFICATION Location:114 W Dickson Lane Little Elm, Texas Legal Description:A0331A G. W. Daniel, Tract 97 TRANSACTION DATA Grantor:Dickson Real Estate Holdings, LLC Grantee:Frisco Bluff LLC Date of Sale:October 16, 2023 Recording Information:2023-112066 Property Rights Conveyed:Leased Fee Estate Conditions of Sale:Arm's Length Transaction Sales Price:$1,900,000 Participant's Sale Terms:Cash to Seller Cash Equivalent Price:$1,900,000 PHYSICAL CHARACTERISTICS Type of Construction:Class S Net Rentable Area:14,518 square feet Condition and Appearance:Average Space Available:0 square feet Year of Construction:2008 Percent Occupied @ Sale:100.0% Renovation/Expansion:N/A Percent Unfinished Shell:0.0% Tenant Orientation:Multi-Tenant Land Area:2.210 acres Loading Facilities:GL Land-to-Building Ratio:6.63 to 1.0 Clear Height 14 Percent Office Ratio:5% Parking, Drives, & Loading:Open Surface, Concrete Percent HVAC:5% Access and Visibility:Average INCOME INFORMATION Stabilized Per Income & Expenses Projections Sq. Ft. Potential Gross Income (PGI)$163,327.50 $11.25 Vacancy & Collection Loss 16,332.75 1.13 10% Effective Gross Income (EGI)$146,994.75 $10.13 Less: Operating Expenses 52,264.80 3.60 Plus: Reimbursables 40,069.68 2.76 Net Operating Income (NOI)$134,799.63 $9.29 UNITS OF COMPARISON Units of Comparison Actual Adjusted Sales Price Per Square Foot:$130.87 $130.87 Gross Rent Multiplier:11.63 11.63 Overall Capitalization Rate:7.09%7.09% Expense to Income Ratio:17.47%17.47% 1-(NOI/PGI) VERIFICATION Contact Person:Georgianna Anderson Telephone Number: Position:Agent COMMENTS COMPARABLE SALE NUMBER 1 214-718-3096 This property is located at 114 W Dickson Lane and reportedly sold for $1,900,000 or $130.87 per square foot in October 2023. Income and expenses have been estimated based off the appraisers' experience with similar properties. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 82 PROPERTY IDENTIFICATION Location:2925 Merrell Rd Dallas, Texas Legal Description:William Mooneyham Survey, Tract Number 946, City Block Number 6460, City of Dallas, Dallas County, Texas TRANSACTION DATA Grantor:BT-OH, LLC Grantee:Ash Family, LLC Date of Sale:May 26, 2023 Recording Information:Doc #202300104857 Property Rights Conveyed:Leased Fee Estate Conditions of Sale:Arm's Length Transaction Sales Price:$2,400,000 Participant's Sale Terms:Cash to Seller Cash Equivalent Price:$2,400,000 PHYSICAL CHARACTERISTICS Type of Construction:Masonry Net Rentable Area:26,000 square feet Condition and Appearance:Good Space Available:0 square feet Year of Construction:1956 Percent Occupied @ Sale:100.0% Renovation/Expansion:Yes Percent Unfinished Shell:0.0% Tenant Orientation:Single-Tenant Land Area:2.541 acres Loading Facilities:GL Land-to-Building Ratio:4.26 to 1.0 Clear Height 12'Percent Office Ratio:50% Parking, Drives, & Loading:Open Surface, Concrete Percent HVAC:100% Access and Visibility:Good INCOME INFORMATION Stabilized Per Income & Expenses Projections Sq. Ft. Potential Gross Income (PGI)$208,000.00 $8.00 Vacancy & Collection Loss 6,240.00 0.24 3% Effective Gross Income (EGI)$201,760.00 $7.76 Less: Operating Expenses 79,560.00 3.06 Plus: Reimbursables 72,020.00 2.77 Net Operating Income (NOI)$194,220.00 $7.47 UNITS OF COMPARISON Units of Comparison Actual Adjusted Sales Price Per Square Foot:$92.31 $92.31 Gross Rent Multiplier:11.54 11.54 Overall Capitalization Rate:8.09%8.09% Expense to Income Ratio:6.63%6.63% 1-(NOI/PGI) VERIFICATION Contact Person:David Glasscock Telephone Number: Position:Listing Broker COMMENTS (214) 979-6100 COMPARABLE SALE NUMBER 2 This property is physically located on the northwest corner of Merrell Road in Dallas, Texas. This property reportedly sold in May of 2023 for $2,400,000, or $92.31 per square foot. The sale includes real estate only. It was reported that this property was fully leased at the time of sale. The income and expenses were estimated based upon similar properties and the appraiser's experience within the market area. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 83 PROPERTY IDENTIFICATION Location:2131 Progressive Dr Dallas, Texas Legal Description:Progresive Venture Addition, Block P, City Block Number 7171, Lot 11/A, City of Dallas, Dallas County, Texas TRANSACTION DATA Grantor:PSC Recovery Systems, LLC Grantee:Elephant Industry, Inc. Date of Sale:September 2, 2022 Recording Information:Doc #202200237293 Property Rights Conveyed:Fee Simple Estate Conditions of Sale:Arm's Length Transaction Sales Price:$1,109,788 Participant's Sale Terms:Cash to Seller Cash Equivalent Price:$1,109,788 PHYSICAL CHARACTERISTICS Type of Construction:Metal Net Rentable Area:12,180 square feet Condition and Appearance:Average Space Available:0 square feet Year of Construction:1987 Percent Occupied @ Sale:100.0% Renovation/Expansion:Yes Percent Unfinished Shell:0.0% Tenant Orientation:Single-Tenant Land Area:1.117 acres Loading Facilities:GL & Ramped Land-to-Building Ratio:3.99 to 1.0 Clear Height 12'Percent Office Ratio:10% Parking, Drives, & Loading:Open Surface, Concrete Percent HVAC:10% Access and Visibility:Good INCOME INFORMATION Stabilized Per Income & Expenses Projections Sq. Ft. Potential Gross Income (PGI)$79,170.00 $6.50 Vacancy & Collection Loss 2,375.10 0.20 3% Effective Gross Income (EGI)$76,794.90 $6.31 Less: Operating Expenses 28,014.00 2.30 Plus: Reimbursables 24,969.00 2.05 Net Operating Income (NOI)$73,749.90 $6.06 UNITS OF COMPARISON Units of Comparison Actual Adjusted Sales Price Per Square Foot:$91.12 $91.12 Gross Rent Multiplier:14.02 14.02 Overall Capitalization Rate:6.65%6.65% Expense to Income Ratio:6.85%6.85% 1-(NOI/PGI) VERIFICATION Contact Person:Keaton Duhon Telephone Number: Position:Listing Broker COMMENTS This property is physically located along the northwest line of Progressive Drive, just east of Perimeter Road in Dallas, Texas. This property reportedly sold in September of 2022 for $1,109,788, or $91.12 per square foot. The sale includes real estate only. The income and expenses were estimated based upon similar properties and the appraiser's experience within the market area. (214) 526-3626 COMPARABLE SALE NUMBER 3 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 84 PROPERTY IDENTIFICATION Location:7715 Sovereign Row Dallas, Texas Legal Description:Brook Hollow Industrial District 1, Part of Block 8B, City Block Number 7940, Abandoned DART Spur, City of Dallas, Dallas County, Texas TRANSACTION DATA Grantor:BLCC Venture, LLC Grantee:TIPC Real Estate, LLC Date of Sale:April 8, 2022 Recording Information:Doc #202200099456 Property Rights Conveyed:Leased Fee Estate Conditions of Sale:Arm's Length Transaction Sales Price:$1,346,625 Participant's Sale Terms:Cash to Seller Cash Equivalent Price:$1,346,625 PHYSICAL CHARACTERISTICS Type of Construction:Masonry Net Rentable Area:10,500 square feet Condition and Appearance:Good Space Available:0 square feet Year of Construction:1957 Percent Occupied @ Sale:100.0% Renovation/Expansion:Yes Percent Unfinished Shell:0.0% Tenant Orientation:Single-Tenant Land Area:0.595 acres Loading Facilities:DH & Ramped Land-to-Building Ratio:2.47 to 1.0 Clear Height 12'Percent Office Ratio:8% Parking, Drives, & Loading:Open Surface, Concrete Percent HVAC:100% Access and Visibility:Good INCOME INFORMATION Stabilized Per Income & Expenses Projections Sq. Ft. Potential Gross Income (PGI)$99,750.00 $9.50 Vacancy & Collection Loss 2,992.50 0.29 3% Effective Gross Income (EGI)$96,757.50 $9.22 Less: Operating Expenses 26,040.00 2.48 Plus: Reimbursables 22,155.00 2.11 Net Operating Income (NOI)$92,872.50 $8.85 UNITS OF COMPARISON Units of Comparison Actual Adjusted Sales Price Per Square Foot:$128.25 $128.25 Gross Rent Multiplier:13.50 13.50 Overall Capitalization Rate:6.90%6.90% Expense to Income Ratio:6.89%6.89% 1-(NOI/PGI) VERIFICATION Contact Person:Caleb Bates Telephone Number: Position:Listing Broker COMMENTS This property is physically located along the southwest line of Sovereign Row, just southeast of Metromedia Place in Dallas, Texas. This property reportedly sold in September of 2022 for $1,346,625, or $128.25 per square foot. The sale includes real estate only. It was reported that this property was fully leased at the time of sale. The expenses were estimated based upon similar properties and the appraiser's experience within the market area. COMPARABLE SALE NUMBER 4 (214) 630-7077 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 85 PROPERTY IDENTIFICATION Location:2832 Blystone Ln Dallas, Texas Legal Description:Walnut Hill Industrial District, Block A, City Block Number 6455, Part of Lot 16, City of Dallas, Dallas County, Texas TRANSACTION DATA Grantor:2832 Blystone LP Grantee:Double O Partners, LLC Date of Sale:January 19, 2022 Recording Information:Doc #202200011262 Property Rights Conveyed:Leased Fee Estate Conditions of Sale:Arm's Length Transaction Sales Price:$1,900,000 Participant's Sale Terms:Cash to Seller Cash Equivalent Price:$1,900,000 PHYSICAL CHARACTERISTICS Type of Construction:Masonry Net Rentable Area:15,642 square feet Condition and Appearance:Very Good Space Available:0 square feet Year of Construction:1968 Percent Occupied @ Sale:100.0% Renovation/Expansion:Yes Percent Unfinished Shell:0.0% Tenant Orientation:Single-Tenant Land Area:0.750 acres Loading Facilities:DH Land-to-Building Ratio:2.09 to 1.0 Clear Height 16'Percent Office Ratio:50% Parking, Drives, & Loading:Open Surface, Concrete Percent HVAC:50% Access and Visibility:Good INCOME INFORMATION Stabilized Per Income & Expenses Projections Sq. Ft. Potential Gross Income (PGI)$148,599.00 $9.50 Vacancy & Collection Loss 4,457.97 0.29 3% Effective Gross Income (EGI)$144,141.03 $9.22 Less: Operating Expenses 38,635.74 2.47 Plus: Reimbursables 34,412.40 2.20 Net Operating Income (NOI)$139,917.69 $8.95 UNITS OF COMPARISON Units of Comparison Actual Adjusted Sales Price Per Square Foot:$121.47 $121.47 Gross Rent Multiplier:12.79 12.79 Overall Capitalization Rate:7.36%7.36% Expense to Income Ratio:5.84%5.84% 1-(NOI/PGI) VERIFICATION Contact Person:Keenan Cook Telephone Number: Position:Listing Broker COMMENTS (214) 814-5876 This property is physically located along the south line of Blyston Land, just east of Denton Drive in Dallas, Texas. This property reportedly sold in January of 2022 for $1,900,000, or $121.47 per square foot. The sale includes real estate only. The expenses were estimated based upon similar properties and the appraiser's experience within the market area. COMPARABLE SALE NUMBER 5 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 86 IMPROVED SALES ANALYSIS Since no two properties are ever identical, dissimilarities between the subject property and the comparable sales must be analyzed, with adjustments supported by market data. Elements of comparison typically examined are: real property rights conveyed, financing terms, conditions of sale, date of sale, location, physical characteristics, and income characteristics. The Comparable Sales gathered were broken down into several units of comparison and indicators for use within both the Sales Comparison Approach and the Income Approach to Value. A summary table of these Sales is displayed below. The prices per square foot exhibited by the improved Sales varied from $91.12 to $130.87 per square foot, with an average of $112.80 per square foot. Ideally, comparisons between the subject and sales of properties of similar age, condition, location, occupancy rate, etc. should be made to reveal a value indication for the subject in its “as stabilized” condition. All of the consummated Sales will be analyzed. These Sales will be analyzed on a price per square foot of net rentable area (NRA) basis herein below. These units of comparison were chosen due to the usage of these indicators of value by prospective buyers of properties similar to the subject within their investment criteria. Real Property Rights Conveyed This adjustment involves the type of real property interest that is conveyed in a sales transaction. This is particularly important when the property being sold is subject to a long-term lease that is substantially below or above the market rent for the property. However, there were no long-term leases in effect at the time of sale which were not at market levels. Thus, no adjustments were necessary to the sales for real property rights conveyed as they were comparable to those available from the subject. Sales Expense Sale Location Date Year Year NRA Office HVAC Land to Rent Price Stabilized Adjusted to Income No.(Address)of Sale Built Renv/Exp (SF)Finsh Finish Bldg. Ratio PSF PSF NOI PSF GRM Ro Ratio 1 114 W Dickson Lane 10/16/2023 2008 N/A 14,518 5%5%6.63 to 1.0 $11.25 $130.87 $9.29 11.63 7.09%17.47% Little Elm, Texas 2 2925 Merrell Rd 5/26/2023 1956 Yes 26,000 50%100%4.26 to 1.0 $8.00 $92.31 $7.47 11.54 8.09%6.63% Dallas, Texas 3 2131 Progressive Dr 9/2/2022 1987 Yes 12,180 10%10%3.99 to 1.0 $6.50 $91.12 $6.06 14.02 6.65%6.85% Dallas, Texas 4 7715 Sovereign Row 4/8/2022 1957 Yes 10,500 8%100%2.47 to 1.0 $9.50 $128.25 $8.85 13.50 6.90%6.89% Dallas, Texas 5 2832 Blystone Ln 1/19/2022 1968 Yes 15,642 50%50%2.09 to 1.0 $9.50 $121.47 $8.95 12.79 7.36%5.84% Dallas, Texas Subject:869 S Woodrow Lane -1994 2008 16,650 69%69%5.10 to 1.0 ------ Denton, Texas Summary of Comparable Sales TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 87 Financing Terms A financing adjustment is necessary when a property is purchased and the corresponding financing is at an interest rate which is not typical of interest rates generally available in the market at the time of sale. All of the improved sales were purchased on an all "cash basis," or involved financing equivalent to disinterested third party institutions. Therefore, no adjustments for cash equivalency were considered necessary for the sales. Conditions of Sale Adjustments for this item usually reflect the motivation of the buyer and seller involved with a transaction. Adjustments would be necessary for transactions where the seller wants to quickly liquidate his assets or where there is an atypical financial, business, friend or family relationship between the principals involved which affect the selling price of the property. All the comparables are similar to the subject; thus, no adjustments were warranted. Expenditures After Sale This adjustment accounts for any expenses the purchaser of the property occurs immediately after the purchase of the property. Some examples of these items could include environmental clean-up, demolition costs, deferred maintenance, HVAC replacement/repair, renovations, parking lot repair/replacement, cosmetic upgrades, etc... Adjustments for this item usually reflect the motivation of the buyer and seller involved with a transaction. Adjustments would be necessary for transactions where the buyer is aware that such expenditures after the sale must occur in order to operate the property sufficiently. Any necessary adjustments for Expenditures After Sale have been made within the individual Comparable write-ups. Therefore, no further adjustments are necessary. Market Conditions This adjustment is generally made after the other transactional adjustments have been made (property rights conveyed, financing, conditions of sale, and expenditures after sale). This adjustment addresses potentially differing market conditions between the subject property (date of appraisal), and the sales dates of the Comparables. As a test, the sales adjusted prices when compared to the subject were chronologically arrayed by sale date and only adjusted for the appropriate physical conditions in order to determine if adjustments for changing market conditions is warranted. The table below depicts the Price/Unit for each comparable which has been adjusted for the other transactional adjustments (property rights conveyed, financing, conditions of sale, and expenditures after sale). The % Physical Adjustment column indicates the total adjustments made for all physical characteristics as shown in the adjustment grid at the conclusion of this section of the report. The Adjusted Price/Unit is calculated by applying the % Physical Adjustment for each sale to its Price/Unit. By analyzing the comparable sales adjusted prices per unit after all other TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 88 adjustments have been made, trends in prices over the time period may become apparent. However, given the small sample size, the appraisers’ judgment is also relied upon based upon knowledge gained from experience in the market over this time period. In closely analyzing the market comparables, there does not appear to have been a substantial increase or decrease in market prices over this time period for this property type. After conversations with market participants in the area, they indicate market conditions are increasing. Therefore, each comparable will be adjusted upwards by 3 percent per year. Therefore, in our opinion, the market conditions adjustment are considered reasonable. Location The axiom that "location is the most important physical characteristic of real estate" suggests that this component warrants paramount consideration in the adjustment process. Therefore, the locations of the Comparables are the first of the physical characteristics to be considered. The subject property is physically located along the east line of South Woodrow Lane, just north of Shady Oaks Drive in Denton, Texas. Comparable 1 is to the east of the subject and is most proximate. It has a similar location to the subject and no adjustment is warranted. Comparables 2 and 5 are to the southeast of the subject with superior accessibility to the highways in the region; thus, 5 percent downward adjustments were warranted. Comparable 3 is located to the south of the subject with superior accessibility to highways in the region; thus, a 10 percent downward adjustment was warranted. Comparable 4 is located in an industrial node with superior accessibility to highways in the region. Additionally, it has a superior buyer pool, as in addition to the typical industrial buyers there is also interest from a portion of office and retail users. Therefore, a 10 percent downward adjustment was warranted. Comparable Date Unadjusted Physical %Adjusted Number of Sale Price/Sq. Ft.*Adjustment Price/Sq. Ft. Comparable 1 October 16, 2023 $130.87 14%$149.19 Comparable 2 May 26, 2023 $92.31 12%$103.39 Comparable 3 September 2, 2022 $91.12 21%$110.26 Comparable 4 April 8, 2022 $128.25 -2%$125.69 Comparable 5 January 19, 2022 $121.47 13%$137.26 *Inclusive of any necessary transactional adjustments Market Conditions Comparison TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 89 Age/Condition of the Improvements The subject improvements were constructed in 1994 and 2009 and have an effective age of 10 years (See Description of Improvements). As with any asset, as the useful life decreases, the value follows. The Comparables were compared to the subject property based upon their respective effective ages. The difference in the age of the improvements was divided by their economic life in order to determine the difference in the useful life of the sales vis-a-vis the subject property. The following calculations were done to arrive at a percentage adjustment for differences in the effective ages of the Comparables and the subject property. Quality of Construction The subject facility is constructed of a concrete foundation, brick veneer exterior walls, and a metal roof. Comparable 1 and 3 are Class S structures lacking any exterior additions such as brick or stone; thus, 5 percent upward adjustments were warranted. Comparables 2, 4, and 5 are similar to the subject; thus, no adjustments were warranted. Land-to-Building Ratio The subject has a land-to-building ratio of 5.10 to 1.0. All Comparables are similar to the subject; thus, no adjustments were warranted. Size The size of a building determines the quantity of the income stream, and generally affects the selling price although those differences are accounted for (to a certain extent) in the per square foot comparison used here. Typically, the cost of construction decreases as the size of a building increases, due to economies of scale associated with large projects. Additionally, the initial investment outlay of larger properties is more than a comparable smaller property, but, slightly lower prices on a per unit basis (i.e., square foot, unit, building, etc.) are very common. Upon analyzing the sale comparables, there appears to be a trend showing smaller properties selling at higher per square foot prices than larger properties. Therefore, adjustments appear to be needed for size. Typically, adjustments for size range from 5 to 15 percent per doubling/halving Comparable Subject Age Econ. %% Attributable Indicated Comparable Eff. Age Eff. Age Difference Life (Yrs)Difference to Bldg Adjustment Number (CA)(SA)(CA-SA=AD)(EL)(AD÷EL=PD)(PAB)(PD x PAB = IA) Comparable 1 10 10 0 45 0.00%65%0% Comparable 2 20 10 10 45 22.22%65%14% Comparable 3 20 10 10 45 22.22%65%14% Comparable 4 15 10 5 45 11.11%65%7% Comparable 5 20 10 10 45 22.22%65%14% Adjustment for Age/Condition of the Improvements TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 90 as compared to the subject. In this instance, a 5 percent adjustment for each doubling/halving of size is considered reasonable. Thus, the Comparables are adjusted as follows: Building Amenities This item relates to the overall quality of construction of the comparables and the amenities associated with each. The projects have varying building features such as office ratios, amount of HVAC, clearance heights, etc. The subject facility is approximately 69 percent heated/air conditioned office space, has one grade level loading door, and a clear height of 16 feet. The following table outlines the building amenities for the subject property and each of the Comparables, as well as the percentage adjustments. Comparable Comparable Subject % Difference Adj. Per Indicated Number Size (SF)Size (SF)In Size Halving/Doubling Adjustment Comparable 1 14,518 16,650 -13%5%-1% Comparable 2 26,000 16,650 56%5%3% Comparable 3 12,180 16,650 -27%5%-3% Comparable 4 10,500 16,650 -37%5%-4% Comparable 5 15,642 16,650 -6%5%-1% Adjustment for Size Comparable Office HVAC Clear Loading Percentage Number Ratio Ratio Height Facilities Adjustment Comparable 1 5%5%14 GL 10% Comparable 2 50%100%12'GL 0% Comparable 3 10%10%12'GL & Ramped 15% Comparable 4 8%100%12'DH & Ramped 5% Comparable 5 50%50%16'DH 5% Subject 69%69%16 GL - Adjustment for Building Amenities TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 91 CONCLUSION OF THE SALES COMPARISON APPROACH An adjustment grid for the Comparable Sales is located below, followed by the range, mean (average), and standard deviation of the adjusted sales prices per square foot. Sale Number 1 2 3 4 5 Sales Price/SF $130.87 $92.31 $91.12 $128.25 $121.47 Financing Terms 0.00 0.00 0.00 0.00 0.00 Property Rights Conveyed 0.00 0.00 0.00 0.00 0.00 Conditions of Sale 0.00 0.00 0.00 0.00 0.00 Expenditures After Sale 0.00 0.00 0.00 0.00 0.00 Market Conditions 3.93 3.69 5.47 8.98 9.72 Conditions Adj. Price/SF $134.80 $96.00 $96.59 $137.23 $131.19 Location 0%-5%-10%-10%-5% Age/Condition 0%14%14%7%14% Quality of Construction 5%0%5%0%0% Land-to-Building Ratio 0%0%0%0%0% Size -1%3%-3%-4%-1% Building Amenities 10%0%15%5%5% Total Adjustment 14%12%21%-2%13% Adjusted Price/SF $153.67 $107.52 $116.87 $134.49 $148.24 for Comparable Sales Adjustment Grid $/SF Range $107.52 -$153.67 $116.87 -$148.24 - Mean (Average) Standard Deviation $15.72 $132.16 $19.80 $133.20 Data Without High and Low ExtremesAll Data Data with Absolute $135.98 $20.62 Adjustments <40% $107.52 $153.67 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 92 All of the Comparables had a mean of $132.16 per square foot, while the mean of data without high and low extremes is $133.20 per square foot, and the data with the least absolute adjustments (<= 40%) had a mean of $135.98 per square foot. Therefore, considering the foregoing analysis, a market value opinion of $135.00 per square foot is very reasonable for the subject property. 16,650 SF x $135.00/SF = $2,247,750 Rounded To: $2,250,000 SECTION VI - VALUATION CONCLUSION TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 94 RECONCILIATION AND FINAL OPINION OF VALUE The subject consists of a 1.94 acre tract of land improved with a 16,650 square foot industrial warehouse. The subject has a municipal address of 869 South Woodrow Lane, Denton, Denton County, Texas. The Income Capitalization and Sales Comparison Approaches were investigated for application to the subject. Each have limitations, but in general are considered to be reliable indicators of value. The indicated values from the approaches for the “as is” market value of the fee simple estate are: “As Is” Market Value: Income Capitalization Approach .................... $2,250,000 Sales Comparison Approach.......................... $2,470,000 The Income Capitalization Approach is based on the principal of anticipation of future benefits, the stream of annual net income from rental of the units. The analysis makes allowance for vacancy, collection losses, and operating expenses. The Sales Comparison Approach assumes that a prudent person will not pay more for the subject property than is necessary to acquire an acceptable alternative. This approach is based upon actual sales of similar properties. Dissimilarities between the subject property and each comparable sale and the effect of the price are taken into consideration. This approach is also considered to provide a reliable indication of market value for the subject. In the final analysis, both approaches are considered well supported by the analysis of market data and provide reliable indications of the market value for the subject property. However, given that the most likely purchaser would be an owner-user, more weight will be given to the Sales Comparison Approach. Therefore, in our opinion, the “as is” market value of the fee simple estate of the subject property, as of the effective date of appraisal, August 20, 2024, was: “As Is” Market Value: TWO MILLION THREE HUNDRED THOUSAND DOLLARS ($2,300,000) SECTION VII - CERTIFICATION & ASSUMPTIONS & LIMITING CONDITIONS TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 96 CERTIFICATION The undersigned hereby certifies that, to the best of their knowledge and belief: 1) The statements of fact contained in this report are true and correct. 2) The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are the personal, impartial unbiased professional analyses, opinions, and conclusions of the undersigned. 3) Neither the undersigned, nor any associate of the appraiser, have any present or prospective interest in the property that is the subject of this report, and have no personal interest with respect to the parties involved. 4) The undersigned have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5) The engagement of the undersigned in this assignment was not contingent upon developing or reporting predetermined results. 6) All analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 7) All analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with Title XI of the Federal Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA) and its regulations; in conformity with the Interagency Appraisal and Evaluation guidelines issued by the Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervisions (OTS), and the National Credit Union Administration (NCUA) on December 2, 2010. 8) 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 Appraisal Practice of the Appraisal Institute. 9) The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 10) No one provided significant appraisal assistance in the preparation of this appraisal report to the persons signing this certification. 11) As of the date of this report, Mitchell B. Todd, MAI and Michael A. Keane have completed the continuing education program for Designated Members of The Appraisal Institute. 12) The undersigned's 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. 13) The appraisal report was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 97 Appraisal Institute General Demonstration of Knowledge - Capstone Program Admissions Department March 14, 2018 Page Two Based on the data rendered via a physical inspection of the subject, as well as other pertinent information, it is my opinion that the market value of the fee simple interest in the subject property, as of March 6, 2018, is: “As Is" Market Value: ONE MILLION SEVEN HUNDRED FORTY THOUSAND DOLLARS ($1,740,000) Such opinion is subject to the general assumptions and limiting conditions found on page ?????. This letter must remain attached to the report, which contains ????? pages, in order for the value opinion set forth to be considered valid. Particulars and supporting data are provided in the accompanying report. Respectfully submitted, Michael A. Keane State Certification #TX-1380384-G michaelakeane@me.com 14) Neither the undersigned nor any associate of the appraisers considered race, color, religion, sex, national origin, handicap, or familial status in determining the value of the subject property. 15) Todd Property Advisors, and Mitchell B. Todd, MAI, Kevin T. Peek, and Michael A. Keane have rendered no services as an appraiser or in any other capacity regarding this property within the three-year period immediately preceding acceptance of this assignment. 16) Kevin T. Peek made a personal inspection of the property that is the subject of this report on August 20, 2024. Mitchell B. Todd, MAI and Michael A. Keane did not conduct a physical inspection of the subject property. 17) In our opinion, and after careful consideration of the various factors entering into this appraisal, the “as is” market value of the fee simple estate of the subject property, as of the effective date of appraisal, August 20, 2024, was: “As Is” Market Value: TWO MILLION THREE HUNDRED THOUSAND DOLLARS ($2,300,000) Respectfully submitted, Mitchell B. Todd, MAI Michael A. Keane, MAI President Senior Vice President State Certification #TX-1323514-G State Certification #TX-1380384-G mitchell@toddpa.com michael@toddpa.com Kevin Peek Appraisal Associate State Certification #TX-1381324-G kevin@toddpa.com TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 98 ASSUMPTIONS AND LIMITING CONDITIONS 1) No responsibility is assumed for matters legal in character or nature, nor matters of survey, nor of any architectural, structural, mechanical or engineering nature. No opinion is rendered as to the title of the subject property, which is presumed to be good and marketable. The legal description is assumed to be correct as used in this report. 2) The property is appraised as though free and clear of any or all liens or encumbrances unless stated. 3) The property is assumed to be under responsible ownership and competent management. 4) The appraisers have not independently verified all of the information furnished or assumptions made with respect to the appraisal unless otherwise indicated and therefore is not responsible for their content or their effect on the market value of the property. The information furnished by others is believed to be reliable. However, no warranty is given for its accuracy. 5) All engineering is assumed to be correct. The maps or other illustrative materials included in this report are intended only to depict spatial relationships. They are not measured surveys nor measured maps, and the appraiser is not responsible for cartographic or surveying errors. Dimensions and areas of the subject property and of the comparables were obtained by various means and are not guaranteed to be exact. 6) The appraisal is based on there being no hidden, unapparent, or apparent conditions of the property site, subsoil, or structures or toxic materials which would render it more or less valuable. No responsibility is assumed for any such conditions or for any expertise or engineering to discover them. 7) The appraisal is based on the premise that there is full compliance with all applicable federal, state and local environmental regulations and laws unless otherwise stated in this report. 8) This appraisal is based on the assumption that all applicable zoning, building, and use restrictions for all types have been complied with, unless a nonconformity has been stated, defined, and considered in report. 9) The assumption has been made that all required licenses, consents, permits or other legislative or administrative authority, local, state, federal and/or private entity or organization have been or can be obtained or renewed for any use considered in the value estimate. 10) Unless otherwise stated in this report, the existence of hazardous substances, including without limitation asbestos, polychlorinated biphenyls, petroleum leakage, or agricultural chemicals, which may or may not be present on the property, or other environmental conditions, were not called to the attention of nor did the appraiser become aware of such during the appraiser's inspection. The appraisers have no knowledge of the existence of such materials on or in the property unless otherwise stated. The appraisers, however, are not qualified to test such substances or conditions. If the presence of such substances, such as asbestos, urea formaldehyde, foam insulation, or other hazardous substances or environmental conditions, may affect the value of the property, the value estimated is predicated on the assumption that there is not such condition on or in the property or in such proximity thereto that it would cause a loss in value. No responsibility is assumed for any such conditions, nor for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in the field of environmental impacts upon real estate if so desired. 11) This appraisal is based on the assumption that the use of the land and improvements is within the boundaries of the subject property and there is no trespass or encroachment unless otherwise noted in the report. 12) The distribution of the total valuation in this report between land and improvements applies only under the existing program of utilization. The separate valuations for land and building must not be used in conjunction with any other appraisal and are invalid if so used. 13) Possession of this report or any copy thereof does not carry with it the right of publication, nor may it be used for other than its intended use. The Bylaws and Regulations of the Appraisal Institute require each Member and Candidate to control the use and distribution of each appraisal report signed by such Member or Candidate; this appraisal report shall not be given to third parties without the prior written consent of the signatory of this appraisal report. Neither all nor any part of this appraisal report shall be disseminated to the general public by use of advertising media, public relations, news, sales or other media for public communication without the prior written consent of the appraisers. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. 24.0803 99 14) The appraisers are not obligated to provide any other services, including but not limited to, testimony in court or before any other body charged with interpretation of enforcement of the appraisal. 15) No portion of the appraisal may be reproduced in whole or in part without the prior written consent of the appraisers. The validity of the appraisal is expressly conditioned upon consideration of its entirety. 16) Due to the nature of real estate valuation and the complexities of external and internal factors which dictate the market value of any real estate, and the rapid changes and fluctuations with respect to the valuation of real estate, the opinion of the appraisers set forth in the appraisal concerning the market value of the property is reliable as of the effective date and should not be considered as reliable at any time thereafter. 17) The appraisers make no guarantee or warranty, whether implied or expressed, concerning the market value set forth in the appraisal. The appraisal merely sets forth the appraisers opinion of such market value based upon information obtained by the appraisers and assumptions made by the appraisers with respect to the property. 18) The appraisers assume no responsibility for any costs or consequences arising due to the need, or the lack of need for flood hazard insurance. An agent for the Federal Flood Insurance Program should be contacted to determine the actual need for flood hazard insurance. 19) Subsurface Rights (minerals and oil) were not considered in this appraisal unless otherwise specifically stated. 20) The State of Texas does not have full disclosure laws regarding real estate transactions. Therefore, the appraisers necessarily confirmed all sales and rental comparables with brokers, property managers, mortgage brokers, grantors, grantees and other parties familiar with the transaction. The appraiser’s data is limited by the accuracy of the information supplied by the aforementioned individuals. Whenever possible, the information was verified by county records. 21) The value conclusion within this report is contingent upon the site being in full compliance with city codes, and that no contamination has occurred at the site. A Phase I Environmental Study was not provided, and the appraisers accept no responsibility as to the current status of property with respect to environmental contaminants. It is recommended that if a Phase I study has not been performed, that an expert in this field be engaged to identify any hazardous materials and substances existing on the property. 22) It is assumed there is full compliance with all requirements of Title III, of the Americans with Disabilities Act (ADA) which became effective January 26, 1992 unless non-compliance is stated, defined, and considered in the appraisal report. No responsibility is assumed by the appraisers for any such conditions, or for any expertise or architectural/design knowledge and cost required to identify such non-compliance. 23) As used in professional appraisal practice the term “inspection” is “a personal observation of the exterior and/or interior of the real property that is the subject of an assignment. The purpose of an appraiser’s inspection is to identify the property characteristics that are relevant to the assignment, such as amenities, general physical condition, and functional utility.” Inspection is considered a term of art in the appraisal profession and does not have the same meaning as it might have in other professions such as engineering or architecture or in other design or construction related professions. Additionally, it does not infer any obligation to investigate. SECTION VIII – ADDENDUM QUALIFICATIONS OF KEVIN T. PEEK ─────────────────── • ─────────────────── EXPERIENCE 01/20 to 4/24 Associate Appraiser – Valbridge Property Advisors.; Dallas, Texas 05/24 to Present Associate Appraiser – Todd Property Advisors, Real Property Analysts, Inc.; Plano, Texas During Mr. Peek’s time as a real estate appraiser, he has prepared valuations on a wide variety of real estate developments. These assignments include single-tenant and multi-tenant office, retail, industrial, and medical developments, as well as single-family and multi-family residential valuations. Some of the more complex appraisals Mr. Peek has performed have involved large acreage ranches, anchored strip shopping centers, and multi-property portfolios including mixed property types. PROFESSIONAL LICENSE AND AFFILIATIONS Certified General Appraiser Texas Certificate #TX-1381324-G EDUCATION Bachelor of Arts – Speech Communication, Texas A&M University, College Station, Texas; 2005 Mr. Peek has completed all qualifying educational requirements to achieve Certified General Appraiser licensure in the State of Texas. QUALIFICATIONS OF MICHAEL A. KEANE, MAI ─────────────────── • ─────────────────── EXPERIENCE 8/15 to Present Senior Vice President – Todd Property Advisors, Real Property Analysts, Inc.; Plano, Texas 10/12 to 8/15 Senior Appraiser – Todd Property Advisors, Real Property Analysts, Inc.: Frisco, Texas 10/09 to 10/12 Appraisal Associate – Beers-Wells-Todd, Real Property Analysts, Inc.: Frisco, Texas During Michael's tenure as a real estate appraiser and appraisal research assistant, he has assisted in the preparation and market research for numerous valuations on a variety of commercial real estate developments. These properties consisted of various single and multiple tenant industrial, general office, medical office, and retail facilities as well as residential subdivision developments, multifamily developments, and user specific and special purpose properties such as automotive repair/service, full and self-serve car wash facilities, airplane hangars, fixed base operations, flight schools, marinas, ice skating rinks, and billboard properties. Michael has also appraised properties for eminent domain/partial taking purposes. Michael’s responsibilities involve performing property inspections as well as analyzing market trends, collecting and analyzing market data, analyzing subject property income and expense information, estimating reproduction costs and depreciation as well as utilizing all aforementioned data to perform real property appraisals. PROFESSIONAL LICENSE AND AFFILIATIONS Designated Member of The Appraisal Institute - MAI State Certified General Real Estate Appraiser Texas Certificate # TX-1380384-G EDUCATION Master’s Degree - Land Economics and Real Estate - Texas A&M University, 2008 Bachelor of Science Degree – Sport Management - Texas A&M University, 2007. Minor in Business Administration The Land Economics and Real Estate curriculum at Texas A&M University is one of only three degree programs in the United States which have been sanctioned by The Appraisal Institute for post-graduate studies in commercial real estate appraisal. During his pursuit of the Master's degree, Michael completed various real estate and financial oriented courses including Real Property Valuation I & II, Real Property Finance, Real Estate Development, Financing Real Estate Investments, Money and Capital Markets, and Commercial Real Estate Law. Michael received the Master's degree in December 2008. Prior to his post-graduate studies, Michael received a Bachelor of Science Degree in August 2007. Texas Appraiser Licensing and Certification Board certified courses completed by Michael include: Appraisal Principles, Appraisal Procedures, Sales Comparison Approach, Income Approach Parts 1 & 2, Finance Statistics and Valuation Modeling, Site Valuation and Cost Approach, Business Practices and Ethics, and Uniform Standards of Professional Appraisal Practice receiving a passing grade on all course examinations. Appraiser: MICHAEL ANDREW KEANE License #: TX 1380384 G License Expires: 11/30/2024 Chelsea Buchholtz Commissioner Certified General Real Estate Appraiser Having provided satisfactory evidence of the qualifications required by the Texas Appraiser Licensing and Certification Act, Occupations Code, Chapter 1103, authorization is granted to use this title: Certified General Real Estate Appraiser For additional information or to file a complaint please contact TALCB at www.talcb.texas.gov. MICHAEL ANDREW KEANE712 S WEATHERRED DRRICHARDSON, TX 75080 QUALIFICATIONS OF MITCHELL B. TODD, MAI ─────────────────── • ─────────────────── EXPERIENCE 1/94 to Present President – Todd Property Advisors, Real Property Analysts, Inc.; Plano, Texas 7/92 to 1/94 Vice President - Beer-Wells-Vaughan, Commercial Property Analysts; Dallas, Texas 6/86 to 7/92 Vice President - Noyd & O'Connell, Inc.; Real Estate Appraisers & Consultants; Dallas, Texas (2/90-7/92); Houston, Texas (6/86-1/90) During Mr. Todd's tenure as a real estate appraiser, he has prepared numerous valuations on a variety of high profile and complex income producing real estate developments. Additionally, Mr. Todd has been involved in the valuation of numerous single family and multi-family residential properties during his career. These assignments required analytical, communication, and problem-solving skills which Mr. Todd has continually enhanced since his inception into the profession. During the last several years, as the Dallas/Fort Worth residential market has expanded and mortgage interest rates have been at attractive levels, Mr. Todd has gained significant experience in the appraisal of single family residential properties for the purpose of obtaining mortgage financing. Some of the more complex assignments in which Mr. Todd has completed appraisals involve numerous parcels assembled by the City of Dallas for the American Airlines Center and the new performing arts center in the Arts District; Reunion Arena and adjacent parking facilities, The Grand Hotel and the Mercantile Complex in the Dallas CBD; the proposed Bank One Building in the Fort Worth CBD; the Hughes Aircraft Facility in Las Cruces, New Mexico; the Stephens Graphics Manufacturing Facility in Dallas, Texas; the Radisson Inn Tulsa Airport in Tulsa, Oklahoma, the Trophy Club Development (all remaining lots, acreage, and disputed acreage) of Denton County, Texas; the Eldorado Subdivision (all remaining lots and acreage) in McKinney, Texas; the Stonebriar Community Church in Frisco, Texas; the Trinity Terrace Retirement Center in Fort Worth, Texas; the San Antonio Savings Association Headquarters Building in San Antonio, Texas and numerous portfolios of credit tenant retail projects, office buildings, charter schools, full service car washes and extended stay lodging facilities across Texas and the United States. PROFESSIONAL LICENSE AND AFFILIATIONS Designated member of The Appraisal Institute - MAI #9379. State Certified General Real Estate Appraiser Texas Certificate # TX-1323514-G Oklahoma Certificate # 1287CGA Arkansas Certificate # CG3379 Registered Property Tax Consultant, State of Texas (Registration #00002555). Licensed Broker by the Texas Real Estate Commission (License #0364803) Member - Society of Texas A&M Real Estate Professionals EDUCATION Master's Degree - Land Economics and Real Estate, Texas A&M University, 1986. Bachelor of Science Degree - Agricultural Economics, Texas A&M University, 1984. The Land Economics and Real Estate curriculum at Texas A&M University is one of only three degree programs in the United States which have been sanctioned by The Appraisal Institute for post-graduate studies in commercial real estate appraisal. During his pursuit of the Master's degree, Mr. Todd served as a graduate teaching assistant for several undergraduate courses, including real estate appraisal curriculum. Mr. Todd received the Master's degree in May 1986. Prior to his post-graduate studies, Mr. Todd received a Bachelor of Science Degree in December 1984, graduating with Magna Cum Laude honors. The Appraisal Institute courses completed by Mr. Todd include: Standards of Professional Appraisal Practice, Principles of Appraisal, Basic Valuation, Capitalization Theory - Part A, Capitalization Theory - Part B, Case Studies in Real Estate Valuation, Report Writing and Valuation Analysis, and received a passing grade on both the Comprehensive Examination and the Demonstration Report. Mr. Todd was awarded the designation of MAI in May 1992. The Appraisal Institute conducts a program of continuing professional education for its designated members. MAI and SRA members who meet the minimum standards of the program are awarded periodic educational certification. Mr. Todd is currently certified under this program. Mr. Todd serves on the Region 8 Ethics and Counseling Regional Panel of the Appraisal Institute. Other college level real estate courses and seminars completed by Mr. Todd include: Real Estate Development Analysis, Real Property Valuation, Building Construction Practices, Rural Real Estate Appraisal, Understanding Limited Appraisals and Reporting Options, ASB Informational Meeting, and Texas Property Tax Law. Appraiser: Mitchell Brian Todd License #: TX 1323514 G License Expires: 08/31/2026 Chelsea Buchholtz Executive Director Certified General Real Estate Appraiser Having provided satisfactory evidence of the qualifications required by the Texas Appraiser Licensing and Certification Act, Occupations Code, Chapter 1103, authorization is granted to use this title: Certified General Real Estate Appraiser For additional information or to file a complaint please contact TALCB at www.talcb.texas.gov. MITCHELL BRIAN TODD6420 ONEIDA DRIVEFRISCO, TX 75034