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HomeMy WebLinkAboutTXDOT Appraisal P 11Form ROW-A-5 (Rev. 08/11) Page 1 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 REAL ESTATE APPRAISAL REPORT - TEXAS DEPARTMENT OF TRANSPORTATION Address of Property: 990 Tom Cole Road, Ponder, Denton County, Texas District: Dallas Property Owners: City of Denton, Texas, a Texas Home Rule Municipal Corporation Parcel: 11 – (P00054467) Address of Property Owners: 215 McKinney Street, Denton, Texas 76201 ROW CSJ: 2250-02-024 Occupant’s Name: N/A Federal Project No: N/A Whole: Partial: Acquisition Highway: SL 288 County: Denton Purpose of the Appraisal The purpose of this appraisal is to estimate the market value of the fee simple title to the real property to be acquired, encumbered by any easements not to be extinguished, less oil, gas and sulphur. If this acquisition is of less than the whole property, then any special benefits and /or damages to the remainder property must be included in accordance with the laws of Texas. Market Value Market value is defined as follows: “Market Value is the price which the property would bring when it is offered for sale by one who desires, but is not obliged to sell, and is bought by one who is under no necessity of buying it, taking into consideration all of the uses to which it is reasonably adaptable and for which it either is or in all reasonable probability will become available within the reasonable future.” Certificate of Appraiser I hereby certify: That it is my opinion the total compensation for the acquisition of the herein described property is $984 as of December 10, 2020, based upon my independent appraisal and the exercise of my professional judgment; That on December 10, 2020, and other dates, I personally inspected in the field the property herein appraised; that I afforded a representative of City of Denton, Texas, a Texas Home Rule Municipal Corporation, the property owner, the opportunity to accompany me at the time of the inspection (a representative of the property owner was not present at the time of inspection); That the comparables relied upon in making said appraisal were as represented by the photographs contained in the appraisal report and were inspected on December 11, 2020, and other dates; That I have not revealed and willnot reveal the findings and results of suchappraisal toanyone other thanthe proper officials of the Texas Department of Transportation or officials of the Federal Highway Administration until authorized by State officials to do so, or until I am required to do so by due process of law, or until I am released from this obligation by having publicly testified to such findings; That my compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. The appraiser has considered access damages in accordance with Section 21.042(d) of the Texas Property Code, as amended by SB18 of the Texas 82nd Regular Legislative Session and finds as follows: 1.Is there a denial of direct access on this parcel?No 2.If so, is the denial of direct access material? N/A 3.The lack of any access denial or the material impairment of direct access on or off the remaining property affects the market value of the remaining property in the sum of $0.00 I certify to the best of my knowledge and belief: That the statements of fact contained in this report are true and correct; That the reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, unbiased professional analyses, opinions, and conclusions; That I have no present or prospective interest in the property that is the subject of this report, and I have no personal interest or bias with respect to the parties involved; That my analyses, opinions and conclusions were developed, and this report has been prepared in conformity with the appropriate State laws, regulations, and policies and procedures applicable to the appraisal of right of way for such purposes, and that to the best of my knowledge no portion of the value assigned to such property consists of items which are noncompensable under the established law of said State, and any decrease or increase in the fair market value of subject real property prior to the date of valuation caused by the public improvement for which such property is to be acquired, or by the likelihood that the property would be acquired for such improvement, other than that due to the physical deterioration within the reasonable control of the owner, has been disregarded in estimating the compensation for the property. To the best of my knowledge, the value does not include any items which are not compensable under State law. Appraiser Signature Michael A. Keane, MAI – TX-1380384-G Certification Number February 26, 2021 Date Reviewing Appraiser Date Charles Stearman TX 1335388 G March 21, 2021 TABLE OF CONTENTS Section One Identification of the Property .......................................................................................................... 1.1 Identification of the Appraisal Problem .......................................................................................... 1.2 Date of Value Opinion ................................................................................................................... 1.2 Date of Report ............................................................................................................................... 1.2 Appraisal Report Option ................................................................................................................ 1.2 Definition of Market Value ............................................................................................................. 1.2 Intended Use/Intended User .......................................................................................................... 1.2 Statement of Prior Services Rendered .......................................................................................... 1.3 Property Rights Appraised ............................................................................................................. 1.3 Statement of Ownership ................................................................................................................ 1.3 Scope of Work ............................................................................................................................... 1.3 Covid-19 Statement ...................................................................................................................... .1.5 History of the Subject Property ...................................................................................................... 1.5 Estimate of Exposure Time ........................................................................................................... 1.5 Estimate of Marketing Time ........................................................................................................... 1.6 Project Description......................................................................................................................... 1.6 Jurisdictional Exceptions ............................................................................................................... 1.9 Hypothetical Conditions ................................................................................................................. 1.9 Extraordinary Assumptions ............................................................................................................ 1.9 Section Two Photographs of Subject Property ................................................................................................... 2.0 Regional Analysis .......................................................................................................................... 2.2 City/Neighborhood Analysis ......................................................................................................... 2.11 Site Description and Analysis ...................................................................................................... 2.19 Zoning and Other Land Use Restrictions .................................................................................... 2.27 Tax Analysis ................................................................................................................................. 2.30 Retail Market Analysis ................................................................................................................. 2.31 Section Three Property Valuation Summary ......................................................................................................... 3.0 Highest and Best Use Analysis – Whole Property ........................................................................ 3.1 Sales Comparison Approach ......................................................................................................... 3.4 Land Sales Presentation ............................................................................................................... 3.5 Land Sales Analysis .................................................................................................................... 3.10 Cost Approach ............................................................................................................................. 3.17 Sales Comparison Approach ....................................................................................................... 3.19 Income Approach......................................................................................................................... 3.20 Section Four Part to be Acquired ........................................................................................................................ 4.0 Remainder Before The Acquisition ................................................................................................ 4.0 Highest and Best Use – Part Acquired .......................................................................................... 4.1 Legal Description of the Proposed Fee Simple Acquisition Area (Parcel 133) ............................. 4.2 Section Five Property Valuation Summary ......................................................................................................... 5.0 Highest and Best Use Analysis – Remainder Tract ...................................................................... 5.2 Sales Comparison Approach ......................................................................................................... 5.5 Land Sales Analysis ...................................................................................................................... 5.6 Cost Approach ............................................................................................................................. 5.13 Sales Comparison Approach ....................................................................................................... 5.14 Income Approach......................................................................................................................... 5.15 Section Six Compensation Summary ............................................................................................................... 6.0 Certification .................................................................................................................................... 6.1 Assumptions and Limiting Conditions ........................................................................................... 6.3 Addenda Appraiser’s Qualifications and Certifications Pre-Appraisal Contact with Property Owners Inspection Letter USPS Certified Mail Receipt Five-Year Sales History SECTION ONE TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.1 IDENTIFICATION OF THE PROPERTY The subject property is located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas. The subject has a municipal address of 990 Tom Cole Road, Ponder, Texas. According to the Denton County Deed Records (Doc. 2012-147184) and the survey provided by Pacheco Koch Consulting Engineers, Inc., the subject property consists of land comprising a total of 6.2000 acres (270,072 square feet). According to the surveys provided by Pacheco Koch Consulting Engineers, Inc., the portion of the site to be acquired is a 0.0193 acre (840 square foot) tract for right-of-way use. According to aerial photographs and the Denton CAD, the subject is currently improved with a concrete slab and gravel paving. It should be noted that approximately 180 square feet of gravel paving are located within the proposed acquisition. However, neither the concrete slab nor the gravel paving contribute value to the property. This portion of the subject property is being acquired for the construction of traffic lanes and shoulders on SL 288. The proposed acquisition is located a sufficient distance from the main improvements and will not negatively affect drainage, ingress/egress, or utility of the subject remainder. Additionally, this appraisal report pertains to real property only, and any personal property located upon the subject has not been valued within this report. A summary of the legal description and a satellite image of the subject property are as follows: Being a tract of land located in the David Davis Survey, Abstract No. 356, City of Denton, Denton County, Texas, and being part of a tract of land described in General Warranty Deed to the City of Denton recorded in Instrument No. 2012-147184 of the Official Real Property Records of Denton County, Texas (ORPRDCT) *Image courtesy of Denton CAD (Image Capture Date: December 2020). The light purple highlighted area depicts entire subject property, while the light blue highlighted area depicts the boundary of the proposed acquisition. These boundaries are approximations based upon our best estimates given the surveys provided. Acquisition Area 0.0193 Acres (840 SF) Subject Property 6.2000 Acres (270,072 SF) TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.2 IDENTIFICATION OF THE APPRAISAL PROBLEM The appraisal problem of this report is to provide a credible opinion of the market value of the fee simple estate and recommended compensation regarding the part to be acquired and damages to the remainder, if any, as of the effective date of appraisal (December 10, 2020). DATE OF VALUE OPINION The subject property was inspected on December 10, 2020, and other dates by Mitchell B. Todd, MAI, Michael A. Keane, MAI, and Jonathan D. Martin. The effective date of valuation is December 10, 2020. The appraisers afforded a representative of the property owner the opportunity to accompany us on the appraisal inspection. A representative of the property owner was not present at the time of our inspection, and we inspected the property from the public right-of-way. DATE OF REPORT The report date of this appraisal is February 26, 2021. 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 properly understand it. 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. DEFINITION OF MARKET VALUE The appropriate definition of market value for this assignment is as follows: “Market Value” is the price the property would bring when offered for sale by one who desires to sell, but is not obliged to sell, and is bought by one who desires to buy, but is under no necessity of buying, taking into consideration all those uses to which it is reasonably adaptable and for which it either is or in all reasonable probability will become available within the reasonable future. City of Austin v. Cannizzo, 267 S.W. 2d 808 (Tex, 1954) INTENDED USE/INTENDED USER This appraisal report has been prepared for and is intended to be used by the Texas Department of Transportation, their counsel, and assigns. The intended use of this appraisal report has been identified by the appraisers based on communications with the client, the Texas Department of Transportation, at the time of the assignment to assist in determining recommended compensation for the part to be acquired and damages to the remainder, if any, of the subject property regarding the potential acquisition by the Texas Department of Transportation. Therefore, the intended user of this report is the Texas Department of Transportation, their counsel, and assigns. Use of this report by others is not intended by the appraisers. No one other than the intended users should rely on the opinion of value or any other conclusions contained in this report. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.3 STATEMENT OF PRIOR SERVICES RENDERED Todd Property Advisors, Mitchell B. Todd, MAI, Michael A. Keane, MAI, and Jonathan D. Martin 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. 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 which is defined as "the lessor’s, or landlord’s, interest. A landlord holds specified rights that include the right of use and occupancy conveyed by lease to others. The rights of the lessor (the leased fee owner) and the lessee (leaseholder) are specified by contract terms contained in the lease". 2 Easement ownership is defined as “the right to use another’s land for a stated purpose”. 3 The fee simple estate of the subject is being appraised. This ownership interest is subject to any zoning ordinances, easements, restrictions of record and other applicable codes and ordinances of record. STATEMENT OF OWNERSHIP According to the surveys and the Denton County Deed Records, title of the subject is vested in the City of Denton, Texas, a Texas Home Rule Municipal Corporation. SCOPE OF WORK The scope of work is defined as the type and extent of research and analysis in an assignment. The scope of this appraisal assignment is to provide a credible opinion of the market value of the subject property in “as is” condition and the recommended compensation as of the effective date of appraisal (December 10, 2020). In compliance with the 2020-2021 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 which will satisfy its intended use. The appraisers believe that this scope of work would meet the expectations and needs of parties who 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 (Fourteenth Edition), Chicago, Illinois, 2013, page 72. 3 The Appraisal Institute, The Dictionary of Real Estate Appraisal (Sixth Edition), Chicago, Illinois, 2015, page 71. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.4 are regular intended users for similar assignments and that this scope of work is substantially similar to what an appraiser’s peer’s actions would be in performing the same or similar assignment. Based upon our education and experience appraising similar properties for right-of-way acquisition purposes and our knowledge of the local market, we are competent to complete this appraisal assignment. Our research began with a review of the three-year history of the subject property prior to the date of appraisal by conducting research of the Denton County public records. This research was facilitated by several on-line sources including CoStar.com, Denton Central Appraisal District (Denton CAD), and NTREIS.net, as well as several other resources including owners, buyers, lenders, and other parties knowledgeable of the subject property. The Regional and Neighborhood Analyses 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 Fort Worth, Dallas, and other communities comprising the Metroplex. Jonathan D. Martin provided significant assistance with this report including assisting with the inspection, gathering of data concerning the subject property, regional analysis, neighborhood analysis, zoning information, highest and best use analysis, gathering and analysis of comparable data, and assistance within the reconciliation of value. The site analysis included an inspection of the property by the appraisers, a review of the survey of the part to be acquired, plat map, zoning maps, and FEMA flood insurance rate maps. The subject was inspected on December 10, 2020, and other dates. The inspection was conducted by Mitchell B. Todd, MAI, Michael A. Keane, MAI, and Jonathan D. Martin of Todd Property Advisors. The effective date of the market value opinion is December 10, 2020. The applicable zoning ordinance of the subject property was verified with the zoning records of the City of Denton. The tax rates, assessed values, and information regarding the subject's tax debt were verified by the Denton CAD and the individual taxing jurisdictions via the appraisal district’s website (www.dentoncad.com). 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 Sales Comparison Approach was utilized to value the subject property (land only). As of the effective date of the appraisal, the subject property consists of a tract of land comprising 6.2000 acres. The subject is currently improved with a concrete slab and site improvements. The portion of the site to be acquired is a 0.0193 acre (840 square foot) tract for right-of-way use. This portion of the subject property is being acquired for the construction of traffic lanes and shoulders on SL 288. We determined that the use of the current improvements will not be affect by the proposed acquisition, as the acquisition is located a sufficient distance from the main improvements and will not negatively affect drainage, ingress/egress, or utility of the remainder. As permitted by USPAP Standard Rule 1-2 (e)(v), only the land and affected site improvements (gravel paving) are valued within this appraisal. Therefore, we have provided a value of land only via the Sales Comparison Approach and we have provided a value of the site improvements (gravel paving) located within the part to be acquired via the Cost Approach. The land value via the Sales Comparison Approach is added to the contributory value of the site improvements within the acquisition via the Cost Approach to arrive at a value opinion of the whole property. All data gathered within this approach regarding properties similar to the subject have been previously verified with either the Grantor, the Grantee, or their representatives through their respective sources. A TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.5 more detailed explanation of the methods and techniques employed in these approaches is located in the Valuation Process section of this report. COVID-19 STATEMENT This report does not portend to fully quantify the impact of the recently declared COVID-19 pandemic and its potential impact on local and/or national economic conditions. Todd Property Advisors continues to strive to understand the potential impacts of COVID-19 on real property values. In performing due diligence in these extraordinary times, we have referred to the Appraisal Institute’s Guide Note 10, Appraising in the Aftermath of a Disaster, and Guide Note 12, Analyzing Market Trends. Many of the suggestions within these two guide notes have been considered and applied when relevant within this appraisal. Given that an appraisal report’s credibility relies on current market conditions, the coronavirus pandemic’s impact on market conditions must be considered. However, in most markets it is not yet clear to what extent, if any, market conditions are affected. Related and complicating factors include continued high demand for some product types in geographic submarkets as well as investor demand for stabilized investment properties and historically low mortgage interest rates and abundant equity capital pursuing yields and stability. Our client is encouraged to conduct their own due diligence and analysis regarding current market conditions which could be impacted by the COVID-19 pandemic and how these potential impacts may relate to the subject property and their interest in it. HISTORY OF THE SUBJECT PROPERTY The subject property sales history was researched through a search available from Denton County property records, CoStar.com, and NTREIS.net among various other sources. According to Denton County Deed Records, title of the subject has been vested in City of Denton, Texas, a Texas Home Rule Municipal Corporation, since December 2012. To our knowledge, the subject was not listed for sale or under contract to be sold at the time of this appraisal. No arm’s length conveyances have been uncovered regarding the subject during the last five years. 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 2020-2021, 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 common tendency among the majority of these sales is that once these properties experience price reductions which are believed to TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.6 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. PROJECT DESCRIPTION The proposed SL 288 project includes the construction of a four-lane new location frontage road system from I-35W south of Denton to I-35 north of Denton, in Denton County, Texas, and is approximately 9.0 miles in length. The proposed project right of way (ROW) would include a median that would accommodate future construction of an ultimate mainlane roadway. Construction of the ultimate mainlane roadway would be based on projected traffic and funding and would require additional environmental analysis prior to construction. At this time, only the construction of the frontage road system is planned. The new location SL 288 frontage road system would include a northbound and southbound frontage road facility. For rural areas, the roadway would consist of two travel lanes (one 12-foot-wide lane and one 14- 4 The Appraisal Institute, The Dictionary of Real Estate Appraisal (Sixth Edition), Chicago, Illinois, 2015, page 140. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.7 foot-wide lane for bicycle accommodation) and 8-foot-wide inside and outside shoulders in each direction, with open ditch drainage. For urbanized areas, the roadway would consist of two travel lanes (one 12-foot- wide lane and one 14-foot-wide lane for bicycle accommodation) in each direction, with curb and gutter drainage. The roadway would also include 6-foot-wide sidewalks along both sides of the road throughout the project limits. The proposed project ROW would include a median (variable width) that would accommodate the future construction of an ultimate mainlane roadway. The project area includes approximately 26.6 acres of existing roadway ROW, 401.5 acres of proposed ROW, 1.2 acres of proposed permanent drainage easements, and 13.2 acres of proposed ROW by others. The proposed project would, subject to final design considerations, displace five single-family residences and one commercial property. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.8 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 1.9 JURISDICTIONAL EXCEPTIONS According to the 2020-2021 Uniform Standards of Professional Appraisal Practice (USPAP), a Jurisdictional Exception is “an assignment condition established by applicable law or regulation, which precludes an appraiser from complying with a part of USPAP.” It is the appraisers understanding that based upon previously established public policy, the appraisal of real property for eminent domain purposes regarding a public improvement project must exclude any value enhancement or loss in value due to the public improvement project which is contrary to Standards Rule 1-4(f) of USPAP. Therefore, for the purposes of this assignment we have not considered the effect on value of the whole property and the part to be acquired caused by the public improvement project, which invokes a jurisdictional exception. However, the public project is not considered to have influenced the value of the comparables utilized or the subject property. The market value indicated by the sales comparables is reflective of a minimal level of knowledge of the project by market participants. However, it is our opinion that the sales prices of the comparable sales and the market value and compensation estimated within this report are exclusive of significant project influence to the best level possible. HYPOTHETICAL CONDITIONS According to the 2020-2021 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.” The remainder property after the acquisition has been appraised under the hypothetical condition that the public project is complete and in place and the part acquired has been put to the use for which it was acquired as of the date of appraisal. This hypothetical condition is consistent in keeping with previously established public policy. The use of this hypothetical condition may affect the results of this assignment. EXTRAORDINARY ASSUMPTIONS According to the 2020-2021 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.” The subject is only accessible via a private access easement, which the appraisers were not granted access to. Thus, the appraisers were only able to complete an inspection from the public right-of-way, Tom Cole Road, which is just east of the subject. Therefore, an extraordinary assumption has been made that, with the exception of the gravel paving, which is visible via aerial imagery, no other site improvements are located within the acquisition area, and that the subject property does not have any topographical considerations that would adversely affect the development potential of the subject property. If this assumption is found to be incorrect, it could necessitate reanalysis. SECTION TWO Form ROW-A-5 Rev. 8/11 T Page 2.0 PHOTOGRAPHS OF SUBJECT PROPERTY Include Each Major Improvement Parcel No.: 11 Local Address: ~800 feet W of Tom Cole Rd, ~1.0 miles N of Jim Christal Rd, Denton, Denton County, Texas Date Taken: December 10, 2020 Taken By: Michael A. Keane, MAI 1. Point from which taken: Tom Cole Road Looking: North along Tom Cole Road, subject at left 2. Point from which taken: Tom Cole Road Looking: South along Tom Cole Road, subject at right Form ROW-A-5 Rev. 8/11 T Page 2.1 PHOTOGRAPHS OF SUBJECT PROPERTY Include Each Major Improvement Parcel No.: 11 Local Address: ~800 feet W of Tom Cole Rd, ~1.0 miles N of Jim Christal Rd, Denton, Denton County, Texas Date Taken: December 10, 2020 Taken By: Michael A. Keane, MAI 3. Point from which taken: Tom Cole Road Looking: West toward subject from Tom Cole Road (down access easement) TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.2 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 northwest of Austin, 240 miles northeast 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. 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 Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.3 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. 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 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.4 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. 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 Social forces, as defined in The Appraisal of Real Estate, Fourteenth Edition, published by The Appraisal Institute and 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) 2020 population estimates, North Central Texas estimated that the region had added approximately 1,174,280 new residents between 2010 and 2020 for a total population of 7,714,230. A chart detailing the individual county growth rates is located below included the most recent year over year data. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.5 According to NCTCOG’s 2020 Population Estimates document: “The estimated January 1, 2020 population for the NCTCOG region is 7,714,230. Last year, the region added 159,480 people. In 2019, 12 cities grew by 10% or more. Fort Worth led the region in growth, adding more than 24,000 people last year while Dallas grew by more than 12,000, followed by Frisco (Collin County) with 11,290. Collin, Denton, Dallas, and Tarrant counties each added more than 25,000 people last year, accounting for 83% of the regional growth. The region has added almost 1.2 million new residents since 2010.” 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 CoStar, Dallas/Fort Worth area apartment rents were up approximately 2.0 percent in January 2020 when compared to January 2019. Additionally, CoStar reports “the Dallas-Fort Worth multifamily market continues to perform well, benefiting from healthy demand for new apartments amid an ongoing supply wave. Two key demand drivers for the apartment market are continuous in- migration and job growth during this expansion. Last year, the region added 130,000 new residents, more than any other metro in the country. The same is true regarding employment: North Texas added just over 120,000 new jobs in 2019, with sustained growth of about 3%. With around 740,000 units, Dallas-Fort Worth is the third-largest market in the United States, with assets valued at just over $102 billion.” 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 County Name 2010 Est. Pop. Apr. 1 2011 Est. Pop. Jan. 1 2012 Est. Pop. Jan. 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 Jan. 2019 to Jan. 2020 Abs. Change Jan. 2019 to Jan. 2020 % Change Collin 782,341 792,150 795,390 827,780 851,920 873,840 901,170 932,530 969,780 1,010,330 1,043,140 32,810 3.25% Dallas 2,368,139 2,380,510 2,383,790 2,415,060 2,435,800 2,455,050 2,478,970 2,502,270 2,529,150 2,554,770 2,591,820 37,050 1.45% Denton 662,614 669,930 677,880 714,000 736,900 761,040 784,840 814,560 844,260 874,240 901,120 26,880 3.07% Ellis 149,610 151,030 152,570 158,070 161,200 165,010 168,690 173,410 183,360 189,820 197,780 7,960 4.19% Erath 37,890 38,340 38,340 40,700 41,010 41,460 43,540 43,850 44,200 44,700 45,670 970 2.17% Hood 51,182 51,420 53,670 58,880 61,680 64,400 64,620 64,840 65,060 65,960 66,890 930 1.41% Hunt 86,129 86,860 87,840 90,070 91,240 92,530 93,110 94,350 95,960 97,410 99,280 1,870 1.92% Johnson 150,934 151,440 151,790 155,240 156,710 158,880 161,670 164,970 169,160 173,700 177,900 4,200 2.42% Kaufman 103,350 103,440 104,050 106,400 108,120 109,300 113,530 116,140 119,670 124,850 128,520 3,670 2.94% Navarro 47,735 47,940 47,940 48,470 48,590 48,900 49,030 49,170 49,740 50,250 50,870 620 1.23% Palo Pinto 28,111 28,180 28,290 28,420 28,590 28,710 28,660 28,660 28,710 28,820 28,960 140 0.49% Parker 116,927 117,570 118,040 120,640 121,830 124,630 127,980 130,150 131,210 134,620 136,600 1,980 1.47% Rockwall 78,337 78,990 79,570 83,400 85,900 88,200 90,570 93,130 97,990 101,020 106,340 5,320 5.27% Somervell 8,490 8,550 8,550 8,690 8,800 8,950 9,230 9,420 9,640 9,820 9,980 160 1.63% Tarrant 1,809,034 1,818,240 1,832,660 1,875,930 1,899,900 1,922,470 1,945,320 1,966,440 1,989,810 2,024,030 2,064,060 40,030 1.98% Wise 59,127 59,540 59,600 60,920 61,690 61,970 62,240 62,460 62,700 64,060 65,300 1,240 1.94% 16-County Region 6,539,950 6,584,130 6,619,970 6,792,670 6,899,880 7,005,340 7,123,170 7,246,350 7,390,400 7,548,400 7,714,230 165,830 2.20% TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.6 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 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 October 2020 Economic Profiles and is currently the most recent available. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.7 12/3/2020 2:41:49 PM TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.8 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 After a revised over-the-month increase of 48,100 jobs in September, Total Nonagricultural Wage and Salary Employment grew at a faster pace in October with 118,100 jobs added. The private sector added 136,300 jobs after a gain of 46,800 positions in September. Overall, ten of the 11 major industries added jobs over the month. Since October 2019, Texas shed 499,200 jobs including 459,200 private sector positions. Despite this, Total Nonfarm employment grew by 786,000 jobs since April 2020. Two major industries achieved positive annual growth in October, the most since March 2020 when widespread closures related to COVID-19 began. Professional and Business Services employment grew for the sixth consecutive month reporting a series- high gain of 45,200 jobs in October. Professional, Scientific, and Technical Services reached a series-high employment level of 874,700 jobs in October, while Administrative and Support and Waste Management and Remediation Services added a record 29,300 jobs over the month. Leisure and Hospitality added 27,700 positions over the month. Accommodation and Food Services gained 21,500 jobs with Arts, Entertainment, and Recreation adding 6,200 jobs. Trade, Transportation, and Utilities added 19,300 positions in October following a slight decrease in September. The Texas unemployment rate dropped from 8.3 percent in September to 6.9 percent in October. The Texas unemployment rate increased by 3.4 percentage points since October 2019. The U.S. rate decreased 1.0 percentage points over the month to 6.9 percent in October. The U.S. unemployment rate rose by 3.3 percentage points from an October 2019 reading of 3.6 percent. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.9 The Texas civilian labor force (CLF) decreased by 128,600 persons in October following a decrease of 167,200 persons in September. The CLF decreased by 70,000 people over the year. The number of employed increased by 66,100 over the month, while the number of unemployed fell by 194,700. 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 prior to the COVID-19 pandemic. 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 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. At the beginning of 2020, the Dallas/Fort Worth region had been impacted positively by a resurgence in the national economy since the Great Recession of 2008. The resurgence continued throughout 2019 and was anticipated to continue into the near future. The D/FW market in general gained economic growth and remained attractive for investment opportunities. Given this, indications were that market conditions within this region were moving in a positive direction; however, the forgoing is subject to the COVID-19 statement Civilian Labor Force Estimated for Texas and the United States Seasonally Adjusted (In Thousands) Yearly Yearly Oct-20 Sep-20 Oct-19 Change Oct-20 Sep-20 Oct-19 Change Civilian Labor Force 14,094,292 14,198,955 14,161,315 -67,023 Civilian Labor Force 161,053,000 160,073,000 164,576,000 -3,523,000 Employed 13,144,000 13,035,174 13,686,986 -542,986 Employed 150,433,000 147,796,000 159,067,000 -8,634,000 Unemployed 950,292 1,163,781 474,329 475,963 Unemployed 10,620,000 12,277,000 5,510,000 5,110,000 Unemployment Rate 6.7%8.2%3.3%3.4%Unemployment Rate 6.6%7.7%3.3%3.3% TX Labor Force Statistics US Labor Force Statistics Seasonally Adjusted (In Thousands) Texas Employment by Industry Total Nonagricultural 11,556,632 100.0%12,638,421 100.0%12,559,578 100.0%-8.6%-8.0% Total Private 11,089,132 96.0%12,170,008 96.3%12,097,839 96.3%-8.9%-8.3% Goods Producing 1,867,630 16.2%2,005,595 15.9%2,026,943 16.1%-6.9%-7.9% Natural Resources and Mining 247,672 2.1%291,151 2.3%311,677 2.5%-14.9%-20.5% Construction 761,406 6.6%804,619 6.4%806,541 6.4%-5.4%-5.6% Manufacturing 858,552 7.4%909,825 7.2%908,725 7.2%-5.6%-5.5% Service Providing 9,689,002 83.8%10,632,826 84.1%10,532,635 83.9%-8.9%-8.0% Trade, Transportation, and Utilities 2,444,585 21.2%2,597,887 20.6%2,570,925 20.5%-5.9%-4.9% Information 199,153 1.7%217,851 1.7%217,547 1.7%-8.6%-8.5% Financial Activities 772,066 6.7%792,256 6.3%778,747 6.2%-2.5%-0.9% Professional and Business Services 1,701,797 14.7%1,827,290 14.5%1,796,512 14.3%-6.9%-5.3% Education and Health Services 2,790,442 24.1%2,985,413 23.6%2,922,817 23.3%-6.5%-4.5% Leisure and Hospitality 1,030,807 8.9%1,399,611 11.1%1,437,194 11.4%-26.4%-28.3% Other Services 282,652 2.4%344,105 2.7%347,154 2.8%-17.9%-18.6% Public Administration 467,500 4.0%468,413 3.7%461,739 3.7%-0.2%1.2%0 % of Total % of Total % of Total Quarterly Change Yearly ChangeINDUSTRY TITLE Q2 2020 Employment Q1 2019 Employment Q2 2019 Employment TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.10 discussed previously in this report. It remains our contention at this time it is impossible to fully quantify the impact of the COVID-19 pandemic, subsequent lockdowns and economic disruptions on the commercial real estate market. However, it is our opinion that if there were to be a quick rebounding of the local and national economies post COVID-19, it would result in only a minimal loss in value, if any, to the subject, due to the strong Dallas/Fort Worth economy leading into the pandemic. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.11 CITY/NEIGHBORHOOD ANALYSIS A neighborhood is defined in The Appraisal of Real Estate, Fourteenth Edition, published by the Appraisal Institute, as a group of complementary land uses. 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. The boundaries of the subject neighborhood are approximately outlined in blue. The following neighborhood description will include 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. Location The subject neighborhood is considered to be the western portion of Denton County and includes the outlying areas of the Cities of Denton, Bolivar, and Sanger, the Cities of Ponder, Dish, and Krum, and the Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.12 surrounding unincorporated areas. The subject property lies in the southeastern portion of this neighborhood. The neighborhood will be defined as follows: North: FM 455 South: FM 407 East: I35W West: Denton County Line Neighborhood Development The neighborhood is primarily developed with agricultural and rural residential development along secondary roadways and commercial and industrial development along major thoroughfares. The neighborhood is currently in the growth stage of the neighborhood life cycle as the neighborhood is experiencing increasing demand and construction of residential and commercial uses. The subject neighborhood is bisected by Hickory Creek which runs east/west through the subject neighborhood. Additionally the Gulf, Colorado and Santa Fe Railroad bisects the subject neighborhood. Furthermore, the Denton Enterprise Airport is located in the eastern portion of the neighborhood along FM 1515. Demographic Profile According to a study prepared utilizing The CCIM Site to do Business, the neighborhood is projected to experience a population growth of 5.81 percent annually from 2020-2025. Current population for the neighborhood is 33,760 persons and has increased from 22,434 in 2010. The population is anticipated to grow to 44,776 in 2025. Median household income for the neighborhood is $87,553 and is anticipated to grow to $94,844 in 2025. The following reports were generated by The CCIM Site to do Business for the subject neighborhood. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.13 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.14 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.15 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.16 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.17 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.18 The subject property is located approximately 35-40 miles northwest of the Dallas Central Business District. Primary north/south roadways within the neighborhood include the following: I-35W, I-35, FM 2450, and FM 156. Primary east/west roadways include the following: US 380, FM 2449, FM 1173 and FM 407. The subject’s immediate area has experienced a significant amount of recent and on-going commercial along primary roadways (US 380 and I-35) with residential and agricultural development along secondary roadways. Conclusion The neighborhood has been impacted positively by a recovery and growth in the national economy since the end of the Great Recession. The progress continued throughout 2019 and into the first quarter of 2020 and was 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 were that market conditions within this neighborhood were moving in a positive direction; however, the forgoing is subject to the COVID-19 statement discussed previously in this report. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.19 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. 5 LOCATION AND LEGAL DESCRIPTION The subject property is located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas. A summarized legal description of the subject property is as follows: Being a tract of land located in the David Davis Survey, Abstract No. 356, City of Denton, Denton County, Texas, and being part of a tract of land described in General Warranty Deed to the City of Denton recorded in Instrument No. 2012-147184 of the Official Real Property Records of Denton County, Texas (ORPRDCT) SIZE AND SHAPE A parcel map and surveys of the part to be acquired for the subject tract are located on the following pages. The subject property consists of land comprising a total of 6.2000 acres (270,072 square feet). The tract is near rectangular in shape. The portion of the site to be acquired is a 0.0193 acre (840 square foot) tract for right-of-way use. This portion of the subject property is being acquired for the construction of SL 288. ACCESS AND EXPOSURE The subject parcel can be accessed from most areas of the Metroplex by traveling northwest on I-35W. The motorist would then take exit 467. Then the motorist would stay on the North I-35 East service road and stay to the right until they have reached West Oak Street. Then the motorist would head west on West Oak Street for approximately 0.50 miles, then merge left onto Jim Christal Road, and travel along Jim Christal Road for approximately 3.2 miles before heading south upon reaching C. Wolfe Road. The motorist would continue down C. Wolfe Road for approximately 1.5 miles and would head east upon reaching Tom Cole Road. After continuing east for approximately 1.8 miles the motorist would reach the subject property’s access road to the west. The subject tract has access from Tom Cole Road from an apparent access easement on an adjoining tract. Thus, the subject is considered to have average access and average exposure characteristics. 5 The Appraisal Institute, The Appraisal of Real Estate (Fourteenth Edition), Chicago, Illinois, 2013, page 190. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.20 PARCEL MAP *Image courtesy of the Denton CAD (Image Capture Date: December 2020). The approximate boundary of the subject is outlined in blue. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.21 SURVEY OF THE PROPOSED FEE SIMPLE ACQUISITION AREA (PARCEL 11) *The proposed fee simple acquisition area is outlined in blue TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.22 RIGHT-OF-WAY IMPROVEMENTS AND ELEVATION CHANGES TO SLL 288 AFTER ACQUISITION The SL 288 project by the Texas Department of Transportation is to create the right-of-way of SL 288 and expand the right-of-way several intersecting roadways. According to elevation schematics below and on the following pages, the proposed construction of SL 288 at the subject will not be elevated significantly compared to current elevation along the subject tract. The elevation of the proposed southbound frontage roads will vary between approximately 0 – 3 feet above current elevation at the south end of the subject property. However, the slope to access the new roadway is considered to be typical. Thus, the elevation change will not negatively affect the utility or value of the remainder of the subject property. Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.23 PROPOSED SOUTHBOUND FRONTAGE LANES The light blue line represents the approximate ends of the subject property. TOPOGRAPHY The topography of the subject tract is considered to be level and cleared. The topography of the site should not limit the use of the property provided proper site work is undertaken. SOILS Strict attention should be taken to the soils, insofar as preliminary site work preparation and excavation is concerned, as damage may occur to the improvements if proper precautions are not undertaken. However, these soil characteristics are common throughout the Metroplex 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. Page 2.24 EXISTING EASEMENTS The subject tract appears to be encumbered by typical utility easements, pipeline easements and access easements. We were not furnished, and it is beyond the scope of our assignment to obtain a survey depicting the location of all existing easements on the subject property. However, based on the title documents provided, it appears that these easements are fairly typical in the market area and no easements exist that adversely affect development of the subject property. Additionally, as previously mentioned the subject tract receives access from Tom Cole Road from an apparent access easement on an adjoining tract. FLOOD ZONE Our analysis of flood plain considerations was conducted through a review of Community-Panel Number 48121C0355G, dated April 18, 2011 as prepared by the Federal Emergency Management Agency (FEMA) National Flood Insurance Program. A copy of the FEMA map for the subject property is located following this paragraph. After careful inspection of the property and analysis of flood plain maps, it appears that the subject is not located within the flood plain. FLOOD PLAIN MAP Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.25 UTILITIES AND PUBLIC SERVICES The subject property appears to have access to electric utilities. A well would be required for water and a septic system would be required for sewerage. Telephone service is available to the area as well as police and fire protection (from the City of Denton). SURROUNDING LAND USES The land uses immediately surrounding the subject include vacant land to the north, west, and south and some light industrial uses to the north. Additionally, Denton Enterprise Airport is located to the east. A satellite image depicting the surrounding land is located as follows: SURROUNDING LAND USES MAP Light Industrial Subject Property Denton Enterprise Airpoirt Satellite image courtesy of Google Earth (Image Capture Date: December 2020) CONCLUSION The subject property is located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas and comprises a total of 6.2000 acres. The tract comprising the subject of this report is near rectangular in shape and has access from Tom Cole Road. The tract has average access and exposure and appears to have electric utilities available. The subject property does not appear to be adversely affected by flood plain. The property is located in the western portion of Denton County and is within an area with mostly residential and industrial uses. Based upon the TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.26 physical characteristics of the site and surrounding land uses, the desirability of the subject tract for future industrial development is considered to be good. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.27 ZONING AND OTHER LAND USE RESTRICTIONS According to the City of Denton’s zoning map, the subject property is zoned (PF) Public Facilities. Due to this zoning classification, the property is subject to the City of Denton’s zoning ordinance. According to Hayley Zagurski, a representative for the City of Denton Planning office, the Public Facilities designation “in most instances was applied to land owned either by the City or another governmental or quasi- governmental entity such as Denton ISD. It is possible that property zoned PF could be owned by another entity or sold, though, and in those instances the proposed rezoning would be weighed against the criteria for approval. One of the most important criteria is consistency with the comprehensive plan, including the Future Land Use Map.” Additionally, according to Hayley Zagurski, rezoning requests are analyzed based upon several factors, including compatibility with zoning and use of surrounding properties and the City's comprehensive plan. The subject has a future land use designation of Industrial Commerce, which allows for several industrial uses. Located below and on the following pages are the zoning ordinances for the districts, the zoning map, and the future land use map. The subject appears to be in compliance with the zoning requirements. There are no other known deed restrictions, either public or private, that would further significantly 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 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.28 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. CITY OF DENTON’S ZONING MAP Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.29 CITY OF DENTON’S FUTURE LAND USE MAP Subject Property TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.30 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. Theoretically, real property is 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. However, as the subject is owned by the City of Denton, the property is exempt from paying property taxes. Thus, no further tax analysis is warranted. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.31 NEIGHBORHOOD INDUSTRIAL MARKET ANALYSIS As we will discuss in the highest and best use section of this report, the most likely use of the subject property is future industrial use. This is based upon the zoning of the subject, its location, and surrounding land uses. Therefore, a Level A Market Analysis of the subject industrial market has been performed. A Level A Market Analysis involves an inferred analysis of supply and demand for the whole neighborhood utilizing surveyed data provided by third party sources and comparables. The boundaries of the market utilized are defined as the subject neighborhood boundaries. Chart provided by CoStar Vacancy Rates The vacancy rate in the subject neighborhood industrial market has fluctuated slightly over the past five years. Overall, the rates have ranged from approximately 3.50 to 9.50 percent over the past 5 years. Furthermore, the vacancy rate currently stands at 5.20 percent, compared to 5.30 percent in the 1st quarter of 2015. The five-year average vacancy rate is 5.29 percent. Chart provided by CoStar TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.32 Absorption The subject neighborhood industrial market has absorbed 142,836 square feet of industrial space over the past 12 months. The net absorption has been mostly positive over the last five years with a few periods of slightly negative absorption. The five-year average absorption rate is 417,555 square feet. Chart provided by CoStar Rental Rates The average rental rate for the subject neighborhood industrial market currently stands at $7.30 per square foot, and the five-year average rental rate is $6.47 per square foot. The average rental rate has been steadily increasing each year over the past five years even with fluctuating vacancy rates. Chart provided by CoStar TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 2.33 Conclusion As detailed on the previous pages, overall the subject neighborhood has been experiencing increasing rental rates with fairly steady absorption rates and vacancy rates over the past five years. Current demand is considered stable and the market is anticipated to experience steady growth over the next 3-5 years. This conclusion is subject to the COVID-19 statement contained in this report. SECTION THREE Form ROW-A-5 Rev. 8/11 T Each approach developed follows this page and is sequenced as shown below. Land Value, pg 3.4-3.16 Cost Approach, pg 3.17 Sales Comparison Approach, pg 3.19 Income Approach, pg 3.20 PVS 3.0 PROPERTY VALUATION SUMMARY Whole: Part to be Acquired: Remainder After: HIGHEST AND BEST USE ANALYSIS: The Highest and Best Use analysis should consider the reasonably probable and legal use of vacant land or improved property considering legally permissible, physically possible, financially feasible, and maximally productive. See Page 3.1 Given the subject’s zoning, location, and current industrial development taking place in the area, the highest and best use of the subject tract as vacant is for future industrial development. VALUATION APPROACHES The subject property involves a 6.2000 acre tract of land improved with a concrete slab and site improvements (gravel paving). The proposed right-of-way acquisition involves land improved with gravel paving fencing. We determined that the use of the main improvements will not be affect by the proposed acquisition, as the acquisition is located a sufficient distance from the main improvements and will not negatively affect drainage, ingress/egress, or utility of the subject remainder. As permitted by USPAP Standard Rule 1-2 (e)(v), only the land and affected site improvements (gravel paving) are valued within this appraisal. Therefore, we have provided a value of land only via the Sales Comparison Approach and we have provided a value of the site improvements (gravel paving) located within the part to be acquired via the Cost Approach. The land value via the Sales Comparison Approach is added to the contributory value of the site improvements within the acquisition via the Cost Approach to arrive at a value opinion of the whole property. Cost Approach…………………………………………….....………………..$316,200 Sales Comparison Approach…………………………………….....…………N/A Gravel Paving (180 SF)$0 Contributory Value of Improvements (Itemized) Income Approach………………………………………………….....…….… Reconciliation of Approaches to Value:Based upon our analysis of the market data available,the market value of the whole subject property is $316,200. $0 /AC N/A Land Value Total Contributory Value of Improvements 6.2000 AC Reconciled Final Value (Whole Property)…………………………….....………………………………………………$316,200 @ $51,000 $316,200 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.1 HIGHEST AND BEST USE ANALYSIS – WHOLE PROPERTY 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. 6 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. 7 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. 6 The Appraisal Institute, The Dictionary of Real Estate Appraisal (Sixth Edition), Chicago, Illinois, 2015, page 109. 7 Ibid. page 152 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.2 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 criterion 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 Public Facilities and is subject to the City of Denton’s zoning ordinance. According to Hayley Zagurski, a representative for the City of Denton Planning office, the Public Facilities designation “in most instances was applied to land owned either by the City or another governmental or quasi-governmental entity such as Denton ISD. It is possible that property zoned PF could be owned by another entity or sold, though, and in those instances the proposed rezoning would be weighed against the criteria for approval. One of the most important criteria is consistency with the comprehensive plan, including the Future Land Use Map.” Additionally, according to Hayley Zagurski, rezoning requests are analyzed based upon several factors, including compatibility with zoning and use of surrounding properties and the City's comprehensive plan. The subject has a future land use designation of Industrial Commerce, which allows for several industrial uses. Therefore, a wide variety of industrial uses are allowed. Thus, future industrial development is considered to be indicative of the most likely and legally permissible use of the site. Addressing the second question, What uses of the site are physically possible?, requires a review of the physical characteristics of the site. The subject site consists of 6.2000 acres, which is considered to be an economic unit typical for the market. The subject is physically located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas. 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 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 considered to have average exposure and access and is of adequate size for future industrial development. The immediate surrounding area is predominantly industrial with some residential development. The topography of the subject tract is considered to be level. Drainage appears to be adequate. This topography is conducive for most types of industrial development. Additionally, soil and subsoil conditions are not considered to significantly hinder the development potential of the site. The site has access to TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.3 electric utilities, and the site does not appear to be adversely affected by any easements or encroachments which would be detrimental to property development. None of the subject property lies within the 100-year flood plain. Based upon an analysis of land uses within the subject neighborhood, as well as the immediate vicinity, and given the proximity of the site to U.S. 380, I-35 North, and the Denton Enterprise Airport, it is our reasoned opinion that the subject can be used for future industrial development, which appears to be the most likely potential use of the site. 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. Upon inspection of the surrounding neighborhood, there is currently a significant amount of industrial and residential development within the immediate vicinity of the subject. The majority of the current land sales within the subject neighborhood have been acquired for either speculative investments or industrial development. Given the subject’s size, zoning, location, and current industrial development taking place in the area, the highest and best use of the subject tract is for future industrial development. The most likely purchaser would be an investor. Form ROW-A-5 Rev. 8/11 T SCA 3.4 SALES COMPARISON APPROACH Whole: Part to be Acquired: Remainder After: Land: Improved: VALUATION GRID Representative Comparable Sales See Land Data Presentation and Land Sales Analysis on the following pages Grantor Grantee Date of Sale Unit Price ($/Acre) Relative Location Rights Conveyed Financing AC AC AC AC AC SF SF SF SF SF Conditions of Sale Market Conditions Adjusted Price ($/Acre) Physical Characteristics Location AC SF Corner Utilities Topography Zoning Shape Flood Plain Easements Net Adjustment Unit Value ($/Acre) Rush Truck Centers of Texas, L.P., a Texas limited partnership Elizabeth Jane Marshall-Pratt Washington, Winston Schuyler Marshall, Wiliam Wesley Marshall, Jennifer Alexander, Trustee of the Jennifer Alexander Heritage Trust and Morgan Royce Hull, Trustee of the Morgan Royce Hull Heritage Trust, as their interest may appear Henry Pang Lo, Trustee of the Henry Pang Lo Living Trust Roland Perry Ridge and Deborah Lynn Ridge, a married couple Subject Comp No. 1 Comp No. 2 Comp No. 3 Comp No. 4 US Trinity Holdings, LLC FNM Jr. Children's Partnership Walt Investment Capital, LLC, a Texas limited liability company Jose Luis Reyes Jr., a single person July 1, 2020 March 19, 2020 June 7, 2018 February 23, 2018 $71,240 $37,746 $56,671 $45,000 0.5 Mile SE 2 Miles NE 7 Miles E 3.5 Miles N 7.5700 2.0000 87,120 Fee Simple Fee Simple Fee Simple Fee Simple Cash to the Seller Cash to the Seller Cash to the Seller Cash to the Seller None 0%+41%0%0% Electric -10%-10%-10%-5% 0%0%0%0%Level Near Rectangular None 0%0%0%0% +4%0%+8% $48,308 $51,000 -26%+16%-17%-5% Indicated Unit Value $53,772 $45,098 $52,682 Size Land Size 329,749334,671428,021270,072 5%/Year +2%+3%+12% Average -20%-10%-10% 6.2000 270,072 +5%0%0% Arm's Length Arm's Length 6.2000 9.8260 7.6830 0% +13% $72,665 $38,878 $63,472 $50,850 Arm's Length (PF) Public Facilities -5%-5%-5%0% 0%0%0%0% +10% No -10% Arm's Length TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.5 LAND SALES PRESENTATION A search was made for sales of tracts of land most comparable to the subject area. After sales were selected for more analysis, the public records were researched and verification of the details of the sales were obtained from parties knowledgeable concerning the sales. We then analyzed the specific differences and made appropriate adjustments, abstracting these adjustments from the market whenever possible. The final reconciliation of these adjusted sales indicated a value of the subject. Details of the land comparables used are found on the following pages. A map depicting the location of the Sales in comparison to the subject is located below. Date Sales Map #of Sale Price/Acre 1 7/1/20 $71,240 2 3/19/20 $37,746 3 6/7/18 $56,671 4 2/23/18 $45,000 -6.2000 (Whole)Subject Map Comparable Summary Size (Acres) 9.8260 7.6830 7.5700 2.0000 Form ROW-A-5S (Rev. 11/11) Page 1 of 4 Page 3.6 COMPARABLE DATA SUPPLEMENT District: Dallas Parcel No.: 11 – (P00054467) Highway: SL-288 County: Denton ROW CSJ: 2250-02-024 Land Sale #1 Appraiser: Michael A. Keane, MAI February 26, 2021 Grantor/Lessor:Grantee/Lessee: Date:Key Map:N/A Address/Location:Zip Code:76207 Legal Description: Confirmed Price:Verified with: Rental Data: Land Size:9.8260 AC, or 428,021 $71,240 /Acre Type Street:Utilities: Year Built: Improvement(s) Size: Condition and Functional Design: Current Use: Date of Inspection:Zoning:Flood Plain: Additional Information: Appraiser:Michael A. Keane, MAI Unit Price as Improved: Highest and Best Use:Industrial US Trinity Holdings, LLC E Line of Westcourt Rd, N of Springside Dr, Denton, Denton County, Texas J.W. Hardin Survey, Abst. Number 1656, Denton County, Texas and being a part of a called 10.00 acre tract Rush Truck Centers of Texas, L.P., a Texas limited partnership July 1, 2020 2020-96141Recording Information: Cash to the Seller N/A $700,000 Terms and Conditions of Sale: SF Approximately 7%of this tract is located in the 100 year flood plain and <1%is located in the floodway.This tract was listed for sale since March 2017. The initial asking price was $2.00 PSF, and the asking price had recently been lowered to $1.75 PSF. Don Frazier, Listing Broker Unit Price as Vacant: Secondary Thoroughfare All Available Improvement(s) Description:N/A N/A N/A Vacant Land N/A N/A 7% FP, <1% FW (HI) Heavy IndustrialDecember 16, 2020 Form ROW-A-5S (Rev. 11/11) Page 2 of 4 Page 3.7 COMPARABLE DATA SUPPLEMENT District: Dallas Parcel No.: 11 – (P00054467) Highway: SL-288 County: Denton ROW CSJ: 2250-02-024 Land Sale #2 Appraiser: Michael A. Keane, MAI February 26, 2021 Grantor/Lessor:Grantee/Lessee: Date:Key Map:N/A Address/Location:Zip Code:76207 Legal Description: Confirmed Price:Verified with: Rental Data: Land Size:7.6830 AC, or 334,671 $37,746 /Acre Type Street:Utilities: Year Built: Improvement(s) Size: Condition and Functional Design: Current Use: Date of Inspection:Zoning:Flood Plain: Additional Information: This property is physically located at the NWC of Schuyler Rd &Worthington Dr in Denton,Denton County,TX and has a municipal address of 2501 Worthington Dr,Denton,Denton County,TX 76207.According to the listing broker,Mr.Robert Harris,the property sold for $255,000 or $33,190/acre.Approximately 3.6830 acres or approximately 48%(western portion)of this property was located within a drainage area at the time of purchase.Additionally,a retention pond was recently constructed within the drainage area of this property prior to the purchase.Furthermore,according to Mr.Harris,in order for the property to be developed,a sidewalk and a road would be required to be constructed prior to any development.However,Mr.Harris was not informed of the development cost for the sidewalk and roadway. Therefore,the cost to develop the sidewalk and roadway has beenestimated based upon the Marshall and Swift Cost manual (Section 66 Pg 1- 2)to be ~$35,000.Thus,the estimated development cost will be added to the sales price for expenditures after sale,resulting in an adjusted sales price of $290,000 or $37,746/acre. N/A Vacant Land Highest and Best Use:Industrial December 11, 2020 Light Industrial None Secondary Thoroughfare All Available Improvement(s) Description:N/A N/A Unit Price as Improved: Terms and Conditions of Sale: SF Unit Price as Vacant: Cash to the Seller N/A N/A N/A NWC of Worthington Drive and Schuyler Road in Denton, Denton County, Texas Being a 7.6830 acre tract in the B.B.B. and C.R.R. Company Survey Abs Number 141 Hull Addn Blk A Lot 4 in Denton, Denton County, Texas $290,000 Robert Harris, Listing Broker Elizabeth Jane Marshall-Pratt Washington, Winston Schuyler Marshall, Wiliam Wesley Marshall, Jennifer Alexander, Trustee of the Jennifer Alexander Heritage Trust and Morgan Royce Hull, Trustee of the Morgan Royce Hull Heritage Trust, as their interest may appear FNM Jr. Children's Partnership March 19, 2020 Recording Information:2020-36996 Form ROW-A-5S (Rev. 11/11) Page 3 of 4 Page 3.8 COMPARABLE DATA SUPPLEMENT District: Dallas Parcel No.: 11 – (P00054467) Highway: SL-288 County: Denton ROW CSJ: 2250-02-024 Land Sale #3 Appraiser: Michael A. Keane, MAI February 26, 2021 Grantor/Lessor:Grantee/Lessee: Date:Key Map:N/A Address/Location:Zip Code:76208 Legal Description: Confirmed Price:Verified with: Rental Data: Land Size:7.5700 AC, or 329,749 $56,671 /Acre Type Street:Utilities: Year Built: Improvement(s) Size: Condition and Functional Design: Current Use: Date of Inspection:Zoning:Flood Plain: Additional Information: Appraiser: This sale involved two contiguous tracts of land that are located along the northwest line of Mingo Road,east of Hwy 377 &west of Loop 288.Approximately 15%of the tract is located within the 100-year flood plain and less than 1%is located within the floodway.All of the flood plain affected areas lie along the periphery of the tract. These two parcels are identified as Denton CAD #s: 77918 & 46833. Michael A. Keane, MAI 15% FP, <1% FW N/A Vacant Land Highest and Best Use:Industrial December 11, 2020 (LI) - Light Industrial Primary Thoroughfare All Available Improvement(s) Description:N/A N/A Unit Price as Improved:N/A N/A $429,000 Listing Broker Terms and Conditions of Sale: SF Unit Price as Vacant: Henry Pang Lo, Trustee of the Henry Pang Lo Living Trust Walt Investment Capital, LLC, a Texas limited liability company NW Line of Mingo Road, East of Hwy 377 & West of Loop 288, Denton, Denton County, Texas Being a 7.5700 acre parcel of land situated in the C. Carter Survey Abstract Number 275 & in the R. B. Longbottom Survey Abstract Number 775 in the City of Denton, Denton County, TX June 7, 2018 Recording Information:2018-65728 Cash to the Seller N/A Form ROW-A-5S (Rev. 11/11) Page 4 of 4 Page 3.9 COMPARABLE DATA SUPPLEMENT District: Dallas Parcel No.: 11 – (P00054467) Highway: SL-288 County: Denton ROW CSJ: 2250-02-024 Land Sale #4 Appraiser: Michael A. Keane, MAI February 26, 2021 Grantor/Lessor:Grantee/Lessee: Date:Key Map:N/A Address/Location:Zip Code:76207 Legal Description: Confirmed Price:Verified with: Rental Data: Land Size:2.0000 AC, or 87,120 $45,000 /Acre Type Street:Utilities: Year Built: Improvement(s) Size: Condition and Functional Design: Current Use: Date of Inspection:Zoning:Flood Plain: Additional Information: Appraiser: This tract is located along the east line of Masch Branch Road,south of FM 1173 in Denton,Denton County,Texas.This tract is identified as Denton CAD #: 122946. Michael A. Keane, MAI N/A Vacant Land Highest and Best Use:Future Light Industrial December 11, 2020 (RR) Rural Residential None Secondary Thoroughfare Water & Electric Improvement(s) Description:N/A N/A Unit Price as Improved: $90,000 Sharon Allen, Listing Broker Terms and Conditions of Sale: SF Unit Price as Vacant: Cash to the Seller N/A N/A N/A Roland Perry Ridge and Deborah Lynn Ridge, a married couple Jose Luis Reyes Jr., a single person E Line of Masch Branch Road, S of FM 1173, Denton, Denton County, Texas Being a 2.0000 acre portion of Tract 1 of Little Brook Estates, an Addition to Denton County, Volume 489, Page 269 February 23, 2018 Recording Information:2018-21314 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.10 LAND SALES ANALYSIS Elements of comparison are the characteristics of properties and transactions that cause the prices paid for real estate to vary. The array of data suggests possible adjustments for various characteristics of each transaction in comparison with the subject site. The Sales have been compared to the subject for dissimilar characteristics and adjustments are made on a price per unit basis. Following is a summary table of the comparable land sales. Real Property Rights Conveyed This adjustment involves the type of real property interest that is conveyed in a sales transaction. All of the comparable transactions conveyed fee simple ownership rights; thus, no adjustments were made for this factor. Financing Terms All of the sales were consummated with the sellers effectively receiving cash in exchange for their consideration in the property and no adjustments were made for advantageous seller financing. 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 of the Comparables were reported to be arm's-length sales and did not involve any unusual conditions of sale. Thus, no adjustments were made for this category. 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 Sales Sale Location Date Size Flood Sales Price/ No.(Address)of Sale (Acres)Utilities Topography Zoning Shape Plain Price Acre 1 7/1/2020 9.8260 All Available Level (HI) Heavy Industrial Irregular 7% FP, <1% FW $700,000 $71,240 2 3/19/20 7.6830 All Available Level Light Industrial Rectangular None $290,000 $37,746 3 6/7/2018 7.5700 All Available Level (LI) - Light Industrial Slightly Irregular 15% FP, <1% FW $429,000 $56,671 4 2/23/2018 2.0000 Water & Electric Level (RR) Rural Residential Rectangular None $90,000 $45,000 Subject:-6.2000 Electric Level (PF) Public Facilities Near Rectangular None -- NWC of Worthington Drive and Schuyler Road in Denton, Denton County, TexasNW Line of Mingo Road, East of Hwy 377 & West of Loop 288, Denton, Denton County, Texas Summary of E Line of Westcourt Rd, N of Springside Dr, Denton, Denton County, Texas E Line of Masch Branch Road, S of FM 1173, Denton, Denton County, Texas~800 ft W of Tom Cole Rd, ~1.0 miles S of Jim Christal Rd, Denton , Texas Comparable Land Sales TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.11 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 adjustments for property rights conveyed, financing, and conditions of sale have been made. 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 following table depicts the Price/Unit for each comparable which has been adjusted for the other transactional adjustments. The % Physical Adjustment column indicates the total adjustments made for all physical characteristics (location, size, corner, utilities, topography zoning, flood plain, etc.) as shown on Page SCA 3.4. 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 adjustments have been made, trends in land 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 Comparables, an upward trend is apparent and after talking with market participants, they indicate that market conditions are also increasing in the area. Therefore, the Comparables will be adjusted upwards 5 percent per year as follows: Comparable 1 (2 percent upwards), Comparable 2 (3 percent upwards), Comparable 3 (12 percent upwards), and Comparable 4 (13 percent upwards). This is subject to the COVID-19 statement discussed previously in this report. Therefore, in our opinion, the market conditions adjustments are considered reasonable. Location Location is considered to be one of the most important characteristics of real estate; therefore, the location of the Comparables is the first of the physical characteristics to be considered. The following adjustments have been made based upon our professional opinion and experience. The subject property is located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas. Comparable 1 is located in a superior industrial development within close proximity to the Denton Enterprise Airport. Additionally, Comparable 1 has superior access to that of the subject. Therefore, Comparable 1 will be adjusted downward 20 percent for location. Comparables 2 and Comparable Date Unadjusted Physical %Adjusted Number of Sale Price/Acre*Adjustment Price/Acre Comparable 1 July 1, 2020 $71,240 -26%$52,718 Comparable 2 March 19, 2020 $37,746 16%$43,785 Comparable 3 June 7, 2018 $56,671 -17%$47,037 Comparable 4 February 23, 2018 $45,000 -5%$42,750 *Inclusive of any necessary transactional adjustments Market Conditions Comparison TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.12 3 are considered to have similar locations to the subject property, but they have superior access to that of the subject. Therefore, Comparables 2 and 3 will be adjusted downward 10 percent for location. Comparable 4 is located in a significantly inferior location with limited industrial development and superior access to that of the subject along Masch Branch Road. Overall, Comparable 4 is considered to have an inferior location to that of the subject. Therefore, Comparable 4 will adjusted upward 10 percent for location. Size The subject tract totals 6.2000 acres. The Comparables range in size from 2.000 acres to 9.8260 acres. Typically, smaller tracts sell for more per square foot than larger sites. In reviewing market trends, the market appears to recognize a difference in price for tracts substantially different in size. Therefore, Comparable 1 (9.8260 acres) is moderately larger in size compared to the subject property and will be adjusted upward 5 percent. Comparable 2 (7.6830 acres), and Comparable 3 (7.5700 acres) are similar in size to the subject and will be not be adjusted. Comparable 4 (2.0000 acres) is smaller in size compared to the subject property and will be adjusted downward 10 percent. Corner A tract of land with corner influence can, in many cases, command a higher price per unit than a tract without corner influence. Corner influence typically becomes a more significant factor on price with retail and commercial properties situated along two primary thoroughfares in significantly developed urban areas. The subject property does not have a corner location. Comparables 1, 3, and 4 do not benefit from corner exposure and will not be adjusted. As previously discussed, Comparable 2 will have corner frontage once the required road and sidewalk are constructed. However, at the time of the purchase, Comparable 2 was not situated on a corner and will not be adjusted. Utilities The subject has electric utilities available. Comparables 1, 2, and 3 reportedly had access to all utilities and will be adjusted downward 10 percent. Comparable 4 reportedly had water and electric utilities and will be adjusted downward 5 percent. Topography This adjustment takes into consideration the topography (terrain) of the subject property and how desirable/developable the site is. The topography of the subject tract is considered to be level. The topography of the site should not limit the use of the property provided proper site work is undertaken. All of the Comparables have fairly similar topographical considerations, and no adjustments will be made. Zoning The zoning a property possesses dictates the legally permissible use(s) to which it can be developed. Consequently, the value of a property can be significantly influenced by its zoning classification. The subject property is zoned (PF) Public Facilities and is subject to the City of Denton’s zoning ordinance. According to Hayley Zagurski, a representative for the City of Denton Planning office, the Public Facilities designation “in most instances was applied to land owned either by the City or another governmental or quasi- governmental entity such as Denton ISD. It is possible that property zoned PF could be owned by another entity or sold, though, and in those instances the proposed rezoning would be weighed against the criteria TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.13 for approval. One of the most important criteria is consistency with the comprehensive plan, including the Future Land Use Map.” Additionally, according to Hayley Zagurski, rezoning requests are analyzed based upon several factors, including compatibility with zoning and use of surrounding properties and the City's comprehensive plan. The subject has a future land use designation of Industrial Commerce, which allows for several industrial uses. Additionally, a zoning change with a municipality would involve filing fees, public hearings, and other city planning processes that would further increase the potential development costs for the subject property. Therefore, Comparables 1, 2, and 3 are considered slightly superior to the subject property due to these properties already having an industrial zoning in place at the time of purchase, and they would not have these potential administrative costs associated with a zoning change. Therefore, Comparables 1, 2, and 3 will be adjusted downward 5 percent for zoning. Comparable 4 has a similar zoning to the subject property and will not be adjusted. Shape The subject is considered near rectangular in shape and considered fairly typical in the market. All of the Comparables are all fairly typical in shape and configuration; therefore, none of the Comparables will be adjusted for shape. Flood Plain The next consideration is for the adverse influence of a tract being situated within the 100- or 500-year flood plain. None of the subject property is adversely affected by the 100 or 500-year flood plain. Approximately 7 percent of Comparable 1 is located in the 100-year floodplain and approximately 15 percent of Comparable 3 is located in the 100-year floodplain. To extract the appropriate adjustment for flood plain, paired sales analysis for several flood plain sales identified in the North Texas region have been displayed in the following table. These flood plain sales are correlated with a very similar non-flood plain sale. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%10218 Teagarden Rd, Dallas, Texas Sept 2015 16.373 $14,658 -- 100%9000 Teagarden Rd, Dallas, Texas Oct 2015 20.000 $5,000 -65.9% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-65.9% Flood Plain Paired Comparison #1 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Merit Dr, Dallas, Texas1 Feb 2014 1.400 $980,910 -- 50%Forest Ln, Dallas, Texas Sept 2014 6.420 $778,816 -20.6% Divided by Percentage in Flood Plain:50% Indicated Adjustment:-41.2% Flood Plain Paired Comparison #2 1This non-flood sale has been adjusted downward 10 percent for size. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.14 These paired comparisons indicated a range of roughly -23 percent to -92 percent and a mean of approximately -56 percent. Therefore, a -50 percent adjustment will be utilized for the difference in the value of land located within a flood plain, compared to land that is not located within a flood plain. Therefore, an upward adjustment of 4 percent (7% of 50% = 4% rounded) will be applied to Comparable 1 and an upward adjustment of 8 percent (15% of 50% = 8% rounded) will be applied to Comparable 3. Additionally, given the very minimal portions of Comparables 1 and 3 that are located in the floodway (<1%), no further adjustment will be made for this factor. Comparables 2 and 4 are not encumbered by any flood plain or floodway and will not be adjusted. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Senlac Dr, Farmers Branch1 Sept 2014 3.975 $188,757 -- 100%Crescent Dr, Carrollton June 2013 1.342 $144,560 -23.4% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-23.4% Flood Plain Paired Comparison #3 1This non-flood sale has been adjusted upward 5 percent for size and downward 5 percent for a corner location for a total net adjustment of 0 percent. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Dena Dr, Frisco Dec 2013 4.440 $152,461 -- 78%Meadow Hill Dr, Frisco Jan 2013 5.750 $43,478 -71.5% Divided by Percentage in Flood Plain:78% Indicated Adjustment:-91.6% Flood Plain Paired Comparison #4 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%CR 95, Celina July 2003 35.330 $15,000 -- 95%Business 289, Celina Oct 2002 34.820 $8,186 -45.4% Divided by Percentage in Flood Plain:95% Indicated Adjustment:-47.8% Flood Plain Paired Comparison #5 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%McAlister Rd, Burleson April 2001 15.000 $14,500 -- 100%FM 1187, Burlseon July 2002 22.380 $5,362 -63.0% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-63.0% Flood Plain Paired Comparison #6 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Great SW Pkwy, Grand Prairie May 2000 43.720 $21,386 -- 100%MacArthur Blvd, Grand Prairie Jan 2002 41.550 $9,266 -56.7% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-56.7% Flood Plain Paired Comparison #7 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.15 Easements The subject tract appears to be encumbered by fairly typical utility easements. Comparables 1, 3, and 4 also appear to be encumbered by fairly typical utility easements and no adjustments are necessary. Approximately 3.6830 acres or 48 percent of the western portion of Comparable 2 is located within a retention area to service this tract as wells as neighboring tracts. Additionally, a retention pond was constructed within the drainage area before the purchase. The drainage area/retention pond significantly hinders the development potential of this portion of the tract and basically limits its use to being able to include this area in the setback and land area requirements. This is considered to be fairly similar to a drainage easement. Therefore, discounts at the upper end of the range listed in the matrix below are necessary as there are virtually no other conceivable uses remaining for the landowner. The following Easement Valuation Matrix will be used as a guide for allocating value to the portion of the comparable which is located within the drainage area. This exhibit was provided by an article entitled “Easement Valuation” by Donald Sherwood, SR/WA, published in the November/December 2014 edition of Right of Way Magazine. The portion of the Comparable located within the drainage area is estimated to encumber 85 percent of the utility/value of this portion of the tract. Given that approximately 48 percent of Comparable 2 is encumbered by the retention area, an upward adjustment of 41 percent (48% of 85% = 41%) will be applied. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 3.16 Reconciliation Therefore, given the foregoing analysis, a market value opinion of $51,000 per acre is considered to be reasonable. Thus, the total market value opinion of the whole subject property, as of the effective date of the appraisal, is calculated below: 6.2000 acres (270,072 square feet) @ $51,000/acre = $316,200 $/Acre All Data Range $45,098 -$53,772 $48,308 -$52,682 - Mean (Average) Standard Deviation $3,093 All of the Comparables had a mean of $49,965 per acre,while the mean of data without high and low extremes is $50,495 per acre,and the data with the least absolute adjustments (<=50%)had a mean of $51,587 per acre. $53,772 $49,965 $50,495 $51,587 $4,013 $2,892 Data Without Data with Absolute High and Low Extremes Adjustments <50% $48,308 Form ROW-A-5 Rev. 8/11 CA 3.17 COST APPROACH Whole: Part to be Acquired: Remainder After: Improvement $ $ $ $ $ $ $ Gravel Paving SF =$140 $0 $0 $0 Land Value 6.2000 AC $51,000 /AC $316,200 $316,200 Estimated Replacement/Reproduction Cost Number of units $ per unit Cost New <Depreciation Value Contributory Value of the Buildings Contributory Value of the Accessory Improvements Site Improvements 180 $140 100.00%$0.78 Accessory Improvements Estimated Value by Cost Approach Contributory Value of the Site Improvements Contributory Value of all Improvements TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. CA 3.18 DISCUSSION OF COST APPROACH – WHOLE PROPERTY The subject property is land improved with a concrete slab and site improvements (gravel paving). Therefore, we have provided a value of land only via the Sales Comparison Approach, and we have provided a value of the site improvements located within the part to be acquired via the Cost Approach. The land value via the Sales Comparison Approach is added to the contributory value of the site improvements within the acquisition via the Cost Approach to arrive at a value of opinion of the whole property. As permitted by USPAP Standard Rule 1-2 (e)(v), only the land and any affected site improvements are valued within this appraisal. The improvements situated within the parts to be acquired involve gravel paving. According to Marshall and Swift, the cost to replace the gravel paving would be approximately $0.65 per square foot. Upon including an entrepreneurial profit incentive of 20 percent, total replacement cost new would equate to $0.78 per linear foot ($0.65/LF + 20%). However, the site improvements (gravel paving) are considered to be depreciated past their economic life. Thus, the site improvements are not considered to add contributory value to the subject property. Given that the site improvements within the acquisition are not considered to contribute to the value of the whole subject tract, a market value of the whole property of $316,200 results. Total Ent. Profit/Total Cost Total Eff.Econ.Total Depreciated Improvement Cost Cost/Unit Soft Costs New/Unit Cost New Age Life Depreciation Depreciation Cost Site Improvements Gravel Paving $117 180 SF $0.65 20%$0.78 $140 6 6 100.00%$140 $0 Totals:$117 $140 $140 $0 of Units Number Form ROW-A-5 Rev. 8/11 T SCA 3.19 SALES COMPARISON APPROACH Whole: Part to be Acquired: Remainder After: Land: Improved: VALUATION GRID Representative Comparable Sales Subject Comp. No. Comp. No. Comp. No. Grantor Grantee Date of Sale Unit Price Relative Location Financing Conditions of Sale Market Conditions Physical Characteristics Indicated Unit Value $ $ $ Estimated Unit Value The Sales Comparison Approach as improved is not applicable and is excluded. Form ROW-A-5 Rev. 8/11 T IA 3.20 INCOME APPROACH Whole: Part to be Acquired: Remainder After: Potential Gross Income ........................... $ Vacancy % $ Effective Gross Income .......................................................................................... $ Expenses: Fixed Taxes ................................ $ Insurance .......................... $ Variable Management ..................... $ Other $ $ $ Total Expenses .......................................................................................... $ Net Operating Income .......................................................................................... $ Income Capitalized @ % ................................................. $ Plus: Value of Excess Land (if any) ................................................. $ $ Estimated Value by Income Approach ............................................... $ The Income Approach is not applicable and is excluded. SECTION FOUR Form ROW-A-5 Rev. 8/11 T PVS 4.0 PART TO BE ACQUIRED REMAINDER BEFORE THE ACQUISITION Highest and Best Use:The part to be acquired is not considered to be an economic unit which can be independently used apart from the whole property. Thus, its highest and best use is to be used along with the whole property. Contributory Value of Improvements (Itemized) Gravel Paving $0 Total Contributory Value of Improvements $0 Total Contributory Value of Improvements $0 =$984Land Value 0.0193 Per Acre$51,000AC@ Total Land Value 0.0193 AC $984 $984 TOTAL VALUE AS A UNIT $984 $0 Total Contributory Value of Improvements $0 Total Contributory Value of Improvements $0 Remainder Land 6.1807 AC $315,216 Contributory Value of Improvements (Itemized) $315,216 TOTAL VALUE AS A UNIT $315,216 Total Land Value 6.1807 AC $315,216 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 4.1 HIGHEST AND BEST USE – PART ACQUIRED The part to be acquired is a 0.0193 acre tract located along the eastern boundary of the subject tract. It should be noted that no access rights are being acquired as part of the acquisition. The surveys and legal descriptions provided for the part to be acquired are located on the following pages. This portion of the tract is not considered to comprise an economic unit to be independently used apart from the whole property given its shallow depth and irregular configuration. Given the constraints of this tract due to its configuration, the highest and best use of this tract is to be used along with the whole property for industrial development. Therefore, the part to be acquired is valued as a part of the whole property. Right-of-Way Acquisition: As previously discussed, the part to be acquired is a 0.0193 acre tract located eastern boundary of the subject. The part to be acquired spans from the northeast corner along the eastern boundary of the tract approximately 50 feet, then west for approximately 23 feet, then northeast for approximately 60 feet to the northern boundary of the subject, then east approximately 11 feet to the point of beginning. The part to be acquired is near rectangular in shape and is approximately 800 feet west of Tom Cole Road. Approximately 180 square feet of gravel paving is situated in the proposed acquisition area. The site improvements have been valued within the value of the whole property via the Cost Approach. However, given that the site improvements are considered to be fully depreciated, they are not considered to add contributory value to the acquisition area. The land area within the right-of-way acquisition is an integral part of the whole property and has the same value per acre as the whole property or $51,000 per acre. Thus, the land value of the part to be acquired has a value of $984. Given that the improvements are not considered to have any contributory value, the total value of the part to be acquired is $984. Therefore, the value of the remainder of the subject tract is calculated by subtracting the value of the part to be acquired from the value of the whole property as follows: Value of the Whole Property: $316,200 Minus: Value of the Part to be Acquired: $984 Equals: Value of the Remainder Before Acquisition: $315,216 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 4.2 LEGAL DESCRIPTION OF THE PROPOSED FEE SIMPLE ACQUISITION AREA (PARCEL 11) TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 4.3 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 4.4 SURVEY OF THE PROPOSED FEE SIMPLE ACQUISITION AREA (PARCEL 11) The proposed fee simple acquisition area is outlined in blue SECTION FIVE Form ROW-A-5 Rev. 8/11 T Each approach developed follows this page and is sequenced as shown below. Land Value, pg 5.5-5.12 Cost Approach, pg 5.13 Sales Comparison Approach, pg 5.14 Income Approach, pg 5.15 PVS 5.0 PROPERTY VALUATION SUMMARY Whole: Part to be Acquired: Remainder After: HIGHEST AND BEST USE ANALYSIS: The Highest and Best Use analysis should consider the reasonably probable and legal use of vacant land or improved property considering legally permissible, physically possible, financially feasible, and maximally productive. See Page 5.2 Given the subject remainder’s zoning, location, and current industrial development taking place in the area, the highest and best use of the subject tract as vacant is for future industrial development. VALUATION APPROACHES As discussed earlier within this report, the subject property involves a 6.2000 acre tract of land improved with a concrete slab and site improvements (gravel paving). The subject remainder tract consists of 6.1807 acres of land with improvements. However, the remaining improvements are not affected by the acquisition and are excluded from the valuation. The Cost, Sales Comparison, and Income Capitalization Approaches to value improved property have not been included within this analysis given the exclusion of the valuation of the improvements. Thus, these valuation approaches are not applicable for this assignment. The Sales Comparison Approach utilizing comparable land sales has been performed to determine the market value of the remainder of the subject land only. Cost Approach……………………………………………………….....………N/A Sales Comparison Approach………………………………………….....……$352,300 Contributory Value of Improvements (Itemized) $0 Income Approach…………………………………………………….....……N/A Reconciliation of Approaches to Value:Based upon our analysis of the market data available,the market value of the remainder subject property is $352,300. Remainder Land Value Total Contributory Value of Improvements $0 $57,000 Per Acre@6.1807 $352,300= Total Contributory Value of Improvements $0 AC $352,300 $352,300 TOTAL VALUE AS A UNIT $352,300 Total Land Value 6.1807 AC *It should be noted that these totals may not calculate exactly due to rounding within the program. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.1 Remainder: The remainder tract comprises 6.1807 acres, or 269,232 square feet, calculated below. Whole Property = 6.2000 AC or 270,072 SF Part Acquired in Fee = 0.0193 AC or 840 SF Remainder Property = 6.1807 AC or 269,232 SF Valuation of Remainder After the Acquisition: The remainder tract after acquisition is a 6.1807 acre tract of land improved with a concrete slab and site improvements. However, the improvements are not affected by the acquisition and are excluded from the valuation. The remainder tract is of sufficient size and shape to support the highest and best use of the tract for industrial development. The public project is a benefit to all properties in the neighborhood and not specific to a particular property. The remainder after the acquisition has approximately 34 linear feet of road frontage along SL 288 (based upon surveys provided). The acquisition does not further limit the accessibility of the remainder tract. Therefore, no damages to the remainder tract are caused by the acquisition. The Sales Comparison Approach is utilized to determine the market value of the remainder tract after the acquisition. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.2 HIGHEST AND BEST USE ANALYSIS – REMAINDER TRACT 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 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. 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. Page 5.3 5) 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 criterion 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 Public Facilities and is subject to the City of Denton’s zoning ordinance. According to Hayley Zagurski, a representative for the City of Denton Planning office, the Public Facilities designation “in most instances was applied to land owned either by the City or another governmental or quasi-governmental entity such as Denton ISD. It is possible that property zoned PF could be owned by another entity or sold, though, and in those instances the proposed rezoning would be weighed against the criteria for approval. One of the most important criteria is consistency with the comprehensive plan, including the Future Land Use Map.” Additionally, according to Hayley Zagurski, rezoning requests are analyzed based upon several factors, including compatibility with zoning and use of surrounding properties and the City's comprehensive plan. The subject has a future land use designation of Industrial Commerce, which allows for several industrial uses. Therefore, a wide variety of industrial uses are allowed. Thus, future industrial development is considered to be indicative of the most likely and legally permissible use of the site. Addressing the second question, What uses of the site are physically possible?, requires a review of the physical characteristics of the site. The remainder site consists of 6.1807 acres, which is considered to be an economic unit typical for the market. The subject remainder is physically located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas. Additionally, the remainder will have access to SL 288 upon completion. 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 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 remainder is considered to have good exposure and access and is of adequate size for future industrial development. The immediate surrounding area is predominantly industrial with some residential development. The topography of the subject tract is considered to be level. Drainage appears to be adequate. This topography is conducive for most types of industrial development. Additionally, soil and subsoil conditions TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.4 are not considered to significantly hinder the development potential of the site. The site has access to electric utilities, and the site does not appear to be adversely affected by any easements or encroachments which would be detrimental to property development. None of the subject property lies within the 100-year flood plain. Based upon an analysis of land uses within the subject neighborhood, as well as the immediate vicinity, and given the proximity of the site to U.S. 380, I-35 North, and the Denton Enterprise Airport, it is our reasoned opinion that the subject can be used for future industrial development, which appears to be the most likely potential use of the site. 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. Upon inspection of the surrounding neighborhood, there is currently a significant amount of industrial and residential development within the immediate vicinity of the subject. The majority of the current land sales within the subject neighborhood have been acquired for either speculative investments or industrial development. Given the subject’s size, zoning, location, and current industrial development taking place in the area, the highest and best use of the subject remainder is for future industrial development. The most likely purchaser would be an investor. Form ROW-A-5 Rev. 8/11 T SCA 5.5 SALES COMPARISON APPROACH Whole: Part to be Acquired: Remainder After: Land: Improved: VALUATION GRID Representative Comparable Sales See Land Sales Analysis on the following page Grantor Grantee Date of Sale Unit Price ($/Acre) Relative Location Rights Conveyed Financing AC AC AC AC AC SF SF SF SF SF Conditions of Sale Market Conditions Adjusted Price ($/Acre) Physical Characteristics Location AC SF Corner Utilities Topography Zoning Shape Flood Plain Easements Net Adjustment Unit Value ($/Acre) Comp No. 4 Rush Truck Centers of Texas, L.P., a Texas limited partnership Elizabeth Jane Marshall-Pratt Washington, Winston Schuyler Marshall, Wiliam Wesley Marshall, Jennifer Alexander, Trustee of the Jennifer Alexander Heritage Trust and Morgan Royce Hull, Trustee of the Morgan Royce Hull Heritage Trust, as their interest may appear Henry Pang Lo, Trustee of the Henry Pang Lo Living Trust Roland Perry Ridge and Deborah Lynn Ridge, a married couple Subject Comp No. 1 Comp No. 2 Comp No. 3 US Trinity Holdings, LLC FNM Jr. Children's Partnership Walt Investment Capital, LLC, a Texas limited liability company Jose Luis Reyes Jr., a single person July 1, 2020 March 19, 2020 June 7, 2018 February 23, 2018 $71,240 $37,746 $56,671 $45,000 0.5 Mile SE 2 Miles NE 7 Miles E 3.5 Miles N Fee Simple Fee Simple Fee Simple Fee Simple Cash to the Seller Cash to the Seller Cash to the Seller Cash to the Seller Land Size 6.1807 9.8260 7.6830 7.5700 2.0000 269,232 428,021 334,671 329,749 +13% $72,665 $38,878 $63,472 $50,850 87,120 Arm's Length Arm's Length Arm's Length Arm's Length Size 6.1807 +5%0%0% 5%/Year +2%+3%+12% -10%269,232 No 0%0%0%0% Good -10%0%0%+20% Electric -10%-10%-10%-5% Level 0%0%0%0% (PF) Public Facilities -5%-5%-5%0% Near Rectangular 0%0%0%0% None +4%0%+8%0% 0%+41%0%0% $57,000 -16%+26%-7%+5% Indicated Unit Value $61,039 $48,986 $59,029 $53,393 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.6 LAND SALES ANALYSIS Elements of comparison are the characteristics of properties and transactions that cause the prices paid for real estate to vary. The array of data suggests possible adjustments for various characteristics of each transaction in comparison with the subject remainder site. The Sales have been compared to the subject remainder for dissimilar characteristics and adjustments are made on a price per unit basis. Following is a summary table of the comparable land sales. Real Property Rights Conveyed This adjustment involves the type of real property interest that is conveyed in a sales transaction. All of the comparable transactions conveyed fee simple ownership rights; thus, no adjustments were made for this factor. Financing Terms All of the sales were consummated with the sellers effectively receiving cash in exchange for their consideration in the property and no adjustments were made for advantageous seller financing. 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 of the Comparables were reported to be arm's-length sales and did not involve any unusual conditions of sale. Thus, no adjustments were made for this category. Market Conditions This adjustment is generally made after adjustments for property rights conveyed, financing, and conditions of sale have been made. 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. Sales Sale Location Date Size Flood Sales Price/ No.(Address)of Sale (Acres)Utilities Topography Zoning Shape Plain Price Acre 1 7/1/2020 9.8260 All Available Level (HI) Heavy Industrial Irregular 7% FP, <1% FW $700,000 $71,240 2 3/19/20 7.6830 All Available Level Light Industrial Rectangular None $290,000 $37,746 3 6/7/2018 7.5700 All Available Level (LI) - Light Industrial Slightly Irregular 15% FP, <1% FW $429,000 $56,671 4 2/23/2018 2.0000 Water & Electric Level (RR) Rural Residential Rectangular None $90,000 $45,000 Subject:-6.1807 Electric Level (PF) Public Facilities Near Rectangular None -- Summary of Comparable Land Sales E Line of Westcourt Rd, N of Springside Dr, Denton, Denton County, TexasNWC of Worthington Drive and Schuyler Road in Denton, Denton County, Texas E Line of Masch Branch Road, S of FM 1173, Denton, Denton County, Texas~800 ft W of Tom Cole Rd, ~1.0 miles S of Jim Christal Rd, Denton , Texas NW Line of Mingo Road, East of Hwy 377 & West of Loop 288, Denton, Denton County, Texas TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.7 The following table depicts the Price/Unit for each comparable which has been adjusted for the other transactional adjustments. The % Physical Adjustment column indicates the total adjustments made for all physical characteristics (location, size, corner, utilities, topography zoning, flood plain, etc.) as shown on Page SCA 5.5. 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 adjustments have been made, trends in land 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 Comparables, an upward trend is apparent and after talking with market participants, they indicate that market conditions are also increasing in the area. Therefore, the Comparables will be adjusted upwards 5 percent per year as follows: Comparable 1 (2 percent upwards), Comparable 2 (3 percent upwards), Comparable 3 (12 percent upwards), and Comparable 4 (13 percent upwards). This is subject to the COVID-19 statement discussed previously in this report. Therefore, in our opinion, the market conditions adjustments are considered reasonable. Location Location is considered to be one of the most important characteristics of real estate; therefore, the location of the Comparables is the first of the physical characteristics to be considered. The following adjustments have been made based upon our professional opinion and experience. The subject remainder is located approximately 800 feet west of Tom Cole Road, approximately 1.0 miles south of Jim Christal Road in Denton, Denton County, Texas. Additionally, the remainder will have access to SL 288 upon completion. Comparable 1 is located in a superior industrial development within close proximity to the Denton Enterprise Airport. Therefore, Comparable 1 will be adjusted downward 10 percent for location. Comparables 2 and 3 are considered to have similar locations to the subject remainder and will not be adjusted. Comparable 4 is located in a significantly inferior location with limited industrial development and limited exposure along Masch Branch Road. Therefore, Comparable 4 will adjusted upward 20 percent for location. Size Comparable 1 (9.8260 acres) is moderately larger in size compared to the subject property and will be adjusted upward 5 percent. Comparable 2 (7.6830 acres), and Comparable 3 (7.5700 acres) are similar in size to the subject and will be not be adjusted. Comparable 4 (2.0000 acres) is smaller in size compared to the subject property and will be adjusted downward 10 percent. Comparable Date Unadjusted Physical %Adjusted Number of Sale Price/Acre*Adjustment Price/Acre Comparable 1 July 1, 2020 $71,240 -16%$59,842 Comparable 2 March 19, 2020 $37,746 26%$47,560 Comparable 3 June 7, 2018 $56,671 -7%$52,704 Comparable 4 February 23, 2018 $45,000 5%$47,250 *Inclusive of any necessary transactional adjustments Market Conditions Comparison TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.8 Corner A tract of land with corner influence can, in many cases, command a higher price per unit than a tract without corner influence. Corner influence typically becomes a more significant factor on price with retail and commercial properties situated along two primary thoroughfares in significantly developed urban areas. The subject remainder does not have a corner location. Comparables 1, 3, and 4 do not benefit from corner exposure and will not be adjusted. As previously discussed, Comparable 2 will have corner frontage once the required road and sidewalk are constructed. However, at the time of the purchase, Comparable 2 was not situated on a corner and will not be adjusted. Utilities The subject has electric utilities available. Comparables 1, 2, and 3 reportedly had access to all utilities and will be adjusted downward 10 percent. Comparable 4 reportedly had water and electric utilities and will be adjusted downward 5 percent. Topography This adjustment takes into consideration the topography (terrain) of the subject remainder and how desirable/developable the site is. The topography of the subject remainder is considered to be level. The topography of the site should not limit the use of the property provided proper site work is undertaken. All of the Comparables have fairly similar topographical considerations, and no adjustments will be made. Zoning The zoning a property possesses dictates the legally permissible use(s) to which it can be developed. Consequently, the value of a property can be significantly influenced by its zoning classification. The subject property is zoned (PF) Public Facilities and is subject to the City of Denton’s zoning ordinance. According to Hayley Zagurski, a representative for the City of Denton Planning office, the Public Facilities designation “in most instances was applied to land owned either by the City or another governmental or quasi- governmental entity such as Denton ISD. It is possible that property zoned PF could be owned by another entity or sold, though, and in those instances the proposed rezoning would be weighed against the criteria for approval. One of the most important criteria is consistency with the comprehensive plan, including the Future Land Use Map.” Additionally, according to Hayley Zagurski, rezoning requests are analyzed based upon several factors, including compatibility with zoning and use of surrounding properties and the City's comprehensive plan. The subject has a future land use designation of Industrial Commerce which, allows for several industrial uses. Additionally, a zoning change with a municipality would involve filing fees, public hearings, and other city planning processes that would further increase the potential development costs for the subject property. Therefore, Comparables 1, 2, and 3 are considered slightly superior to the subject property due to these properties already having an industrial zoning in place at the time of purchase, and they would not have these potential administrative costs associated with a zoning change. Therefore, Comparables 1, 2, and 3 will be adjusted downward 5 percent for zoning. Comparable 4 has a similar zoning to the subject property and will not be adjusted. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.9 Shape The subject remainder is considered near rectangular in shape and considered fairly typical in the market. All of the Comparables are all fairly typical in shape and configuration; therefore, none of the Comparables will be adjusted for shape. Flood Plain The next consideration is for the adverse influence of a tract being situated within the 100- or 500-year flood plain. None of the subject property is adversely affected by the 100 or 500-year flood plain. Approximately 7 percent of Comparable 1 is located in the 100-year floodplain and approximately 15 percent of Comparable 3 is located in the 100-year floodplain. To extract the appropriate adjustment for flood plain, paired sales analysis for several flood plain sales identified in the North Texas region have been displayed in the following table. These flood plain sales are correlated with a very similar non-flood plain sale. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%10218 Teagarden Rd, Dallas, Texas Sept 2015 16.373 $14,658 -- 100%9000 Teagarden Rd, Dallas, Texas Oct 2015 20.000 $5,000 -65.9% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-65.9% Flood Plain Paired Comparison #1 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Merit Dr, Dallas, Texas1 Feb 2014 1.400 $980,910 -- 50%Forest Ln, Dallas, Texas Sept 2014 6.420 $778,816 -20.6% Divided by Percentage in Flood Plain:50% Indicated Adjustment:-41.2% Flood Plain Paired Comparison #2 1This non-flood sale has been adjusted downward 10 percent for size. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Senlac Dr, Farmers Branch1 Sept 2014 3.975 $188,757 -- 100%Crescent Dr, Carrollton June 2013 1.342 $144,560 -23.4% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-23.4% Flood Plain Paired Comparison #3 1This non-flood sale has been adjusted upward 5 percent for size and downward 5 percent for a corner location for a total net adjustment of 0 percent. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Dena Dr, Frisco Dec 2013 4.440 $152,461 -- 78%Meadow Hill Dr, Frisco Jan 2013 5.750 $43,478 -71.5% Divided by Percentage in Flood Plain:78% Indicated Adjustment:-91.6% Flood Plain Paired Comparison #4 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.10 These paired comparisons indicated a range of roughly -23 percent to -92 percent and a mean of approximately -56 percent. Therefore, a -50 percent adjustment will be utilized for the difference in the value of land located within a flood plain, compared to land that is not located within a flood plain. Therefore, an upward adjustment of 4 percent (7% of 50% = 4% rounded) will be applied to Comparable 1 and an upward adjustment of 8 percent (15% of 50% = 8% rounded) will be applied to Comparable 3. Additionally, given the very minimal portions of Comparables 1 and 3 that are located in the floodway (<1%), no further adjustment will be made for this factor. Comparables 2 and 4 are not encumbered by any flood plain or floodway and will not be adjusted. Easements The subject remainder appears to be encumbered by fairly typical utility easements. Comparables 1, 3, and 4 also appear to be encumbered by fairly typical utility easements and no adjustments are necessary. Approximately 3.6830 acres or 48 percent of the western portion of Comparable 2 is located within a retention area to service this tract as wells as neighboring tracts. Additionally, a retention pond was constructed within the drainage area before the purchase. The drainage area/retention pond significantly hinders the development potential of this portion of the tract and basically limits its use to being able to include this area in the setback and land area requirements. This is considered to be fairly similar to a drainage easement. Therefore, discounts at the upper end of the range listed in the matrix below are necessary as there are virtually no other conceivable uses remaining for the landowner. The following Easement Valuation Matrix will be used as a guide for allocating value to the portion of the comparable which is located within the drainage area. This exhibit was provided by an article entitled “Easement Valuation” by Donald Sherwood, SR/WA, published in the November/December 2014 edition of Right of Way Magazine. % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%CR 95, Celina July 2003 35.330 $15,000 -- 95%Business 289, Celina Oct 2002 34.820 $8,186 -45.4% Divided by Percentage in Flood Plain:95% Indicated Adjustment:-47.8% Flood Plain Paired Comparison #5 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%McAlister Rd, Burleson April 2001 15.000 $14,500 -- 100%FM 1187, Burlseon July 2002 22.380 $5,362 -63.0% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-63.0% Flood Plain Paired Comparison #6 % of Tract in Size Price/ Flood Plain Location Date (Acres)Acre % Variance 0%Great SW Pkwy, Grand Prairie May 2000 43.720 $21,386 -- 100%MacArthur Blvd, Grand Prairie Jan 2002 41.550 $9,266 -56.7% Divided by Percentage in Flood Plain:100% Indicated Adjustment:-56.7% Flood Plain Paired Comparison #7 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.11 The portion of the Comparable located within the drainage area is estimated to encumber 85 percent of the utility/value of this portion of the tract. Given that approximately 48 percent of Comparable 2 is encumbered by the retention area, an upward adjustment of 41 percent (48% of 85% = 41%) will be applied. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 5.12 Reconciliation Therefore, given the foregoing analysis, a market value opinion of $57,000 per acre is considered to be reasonable. Thus, the total market value opinion of the subject remainder, as of the effective date of the appraisal, is calculated below: 6.1807 acres (269,232 square feet) @ $57,000/acre = $352,300 $/Acre All Data Range $48,986 -$61,039 $53,393 -$59,029 - Mean (Average) Standard Deviation $3,985 Data Without Data with Absolute All of the Comparables had a mean of $55,612 per acre,while the mean of data without high and low extremes is $56,211 per acre,and the data with the least absolute adjustments (<=50%)had a mean of $57,820 per acre. $53,393 $61,039 $55,612 $56,211 $57,820 $5,476 $3,964 High and Low Extremes Adjustments <50% Form ROW-A-5 Rev. 8/11 T CA 5.13 COST APPROACH Whole: Part to be Acquired: Remainder After: Estimated Replacement/ Reproduction Cost Improvement Number of sq ft $ per sq ft Cost New <Depreciation > Value Main Building $ Other $ Contributory Value of the Buildings $ Accessory Improvements $ $ $ Contributory Value of the Accessory Improvements $ Site Improvements $ $ $ $ $ $ $ $ $ Contributory Value of the Site Improvements $ Contributory Value of all Improvements $ Land Value $ Estimated Value by Cost Approach $ The Cost Approach as improved is not applicable and is excluded. Form ROW-A-5 Rev. 8/11 T SCA 5.14 SALES COMPARISON APPROACH Whole: Part to be Acquired: Remainder After: Land: Improved: VALUATION GRID Representative Comparable Sales Subject Comp. No. Comp. No. Comp. No. Grantor Grantee Date of Sale Unit Price Relative Location Financing Conditions of Sale Market Conditions Physical Characteristics Indicated Unit Value $ $ $ Estimated Unit Value The Sales Comparison Approach as improved is not applicable and is excluded. Form ROW-A-5 Rev. 8/11 T IA 5.15 INCOME APPROACH Whole: Part to be Acquired: Remainder After: Potential Gross Income ........................... $ Vacancy % $ Effective Gross Income .......................................................................................... $ Expenses: Fixed Taxes ................................ $ Insurance .......................... $ Variable Management ..................... $ Other $ $ $ Total Expenses .......................................................................................... $ Net Operating Income .......................................................................................... $ Income Capitalized @ % ................................................. $ Plus: Value of Excess Land (if any) ................................................. $ $ Estimated Value by Income Approach ............................................... $ The Income Approach is not applicable and is excluded. SECTION SIX Form ROW-A-5 Rev. 8/11 Page 6.0 EXPLANATION OF DAMAGES (if any): The acquisition is not considered to negatively impact the potential use of the site. Additionally, the acquisition does not limit the use or access of the remainder tract. Therefore, the highest and best use of the remainder tract is not negatively impacted by the acquisition, thus no damages to the remainder are estimated. COMPENSATION SUMMARY *It should be noted, the remainder enhancement is not deducted against the value of the part acquired or against the cost to cure. WHOLE PROPERTY: The market value of the whole property is……………………………….....……………….....$316,200 The value of the remainder immediately before the taking is……………………….....…...……$315,216 PART TO BE ACQUIRED: Considered as severed land, the fee simple estate to the part being acquired for highway purposes (less oil, gas and sulphur and subject to existing easements, if any which are not to be extinguished) is……………………………………………………….....…...……………...…$984 REMAINING PROPERTY: Considering the uses to which the part taken is to be subjected to, the market value of the remainder immediately after on or off the remaining property affects the market value of the remaining the acquisition is…………………………………………………………………….....………$352,300 NET DAMAGES OR ENHANCEMENTS, if any………………………………………………….....…………………………($37,084) ACCESS: The lack of any access denial or the material impairment of direct access TOTAL COMPENSATION………………………………………………………………………………….....………………..$984 property in the sum of………………………………………………………….....…………..$0 COST TO CURE:………………………………………………………………...………….....……...…$0 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 6.1 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) 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. 8) The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 9) Jonathan D. Martin provided significant appraisal assistance in the preparation of this appraisal report to the persons signing this certification. 10) As of the date of this report, Mitchell B. Todd, MAI and Michael A. Keane, MAI have completed the continuing education program for Designated Members of The Appraisal Institute. 11) 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. 12) The appraisal report was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. 13) 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. 14) Todd Property Advisors, and Mitchell B. Todd, MAI, Michael A. Keane, MAI, and Jonathan D. Martin 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. 15) Mitchell B. Todd, MAI, Michael A. Keane, MAI and Jonathan D. Martin made a personal inspection of the property that is the subject of this report on December 10, 2020, and other dates. TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 6.2 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 16) Hypothetical Condition: According to the 2020-2021 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.” The remainder property after the acquisition has been appraised under the hypothetical condition that the public project is complete and in place and the part acquired has been put to the use for which it was acquired as of the date of appraisal. This hypothetical condition is consistent in keeping with previously established public policy. The use of this hypothetical condition may affect the results of this assignment. 17) Extraordinary Assumption: According to the 2020-2021 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.” The subject is only accessible via a private access easement, which the appraisers were not granted access to. Thus, the appraisers were only able to complete an inspection from the public right-of-way, Tom Cole Road, which is just east of the subject. Therefore, an extraordinary assumption has been made that, with the exception of the gravel paving, which is visible via aerial imagery, no other site improvements are located within the acquisition area, and that the subject property does not have any topographical considerations that would adversely affect the development potential of the subject property. If this assumption is found to be incorrect, it could necessitate reanalysis. 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 TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 6.3 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. Page 6.4 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. 24) Hypothetical Condition: According to the 2020-2021 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.” The remainder property after the acquisition has been appraised under the hypothetical condition that the public project is complete and in place and the part acquired has been put to the use for which it was acquired as of the date of appraisal. This hypothetical condition is consistent in keeping with previously established public policy. The use of this hypothetical condition may affect the results of this assignment. 25) Extraordinary Assumption: According to the 2020-2021 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.” The subject is only accessible via a private access easement, which the appraisers were not granted access to. Thus, the appraisers were only able to complete an inspection from the public right-of-way, Tom Cole Road, which is just east of the subject. Therefore, an extraordinary assumption has been made that, TODD PROPERTY ADVISORS REAL PROPERTY ANALYSTS, INC. Page 6.5 with the exception of the gravel paving, which is visible via aerial imagery, no other site improvements are located within the acquisition area, and that the subject property does not have any topographical considerations that would adversely affect the development potential of the subject property. If this assumption is found to be incorrect, it could necessitate reanalysis. ADDENDA QUALIFICATIONS OF MITCHELL B. TODD, MAI ─────────────────── • ─────────────────── EXPERIENCE 1/94 to Present President – Todd Property Advisors, Real Property Analysts, Inc.; Dallas, 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: 08/31/2022 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. MITCHELL BRIAN TODD6849 ELM STREETFRISCO, TX 75034 QUALIFICATIONS OF MICHAEL A. KEANE, MAI ─────────────────── • ─────────────────── EXPERIENCE 8/15 – Present Senior Vice President – Todd Property Advisors, Real Property Analysts, Inc.; Frisco, Texas 10/12 – 8/15 Senior Appraiser – Todd Property Advisors, Real Property Analysts, Inc.; Frisco, Texas 10/09 – 10/12 Appraisal Associate – Beer-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 bill board 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: 11/30/2022 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 Form ROW-A-PAC (Rev. 06/11) Page 1 of 2 *APAC* PRE-APPRAISAL CONTACT WITH PROPERTY OWNERS 1.County: Denton 2.ROW CSJ No.: 2250-02-024 3.Parcel No.: 11 4.District: Dallas 5.Whole Taking Partial Taking 6.Other: 7.Address of Property: 990 Tom Cole Rd (FM 1515), Ponder, Denton County, Texas 8.Property Owner: City of Denton 9.Phone: N/A 10.Occupant’s Name: N/A 11.Phone: N/A 12.Type of Improvements: N/A 13.Hazardous Materials: Unknown 14.Underground Improvements: Unknown 15.Fence Ownership (100% & Partnership Interests): Unknown 16.Use of Improvements: N/A 17.Number of Lots Under Common Usage and Location Relative to Subject: 1 18.Leases: N/A 19.Liens: N/A 20.Contract of Sale: N/A 21.Are there any advertising signs or billboards on the property? Yes No If YES, answer questions on page 2. If NO, disregard page 2 and do not attach. 22.Describe ownership and lease terms: Fee simple 23.Remarks: None Date By December 30, 2020 Compiled by Michael A. Keane, MAI, based on information available, not signed by subject owner. 6849 Elm Street▲ Frisco, Texas 75034 ▲ www.ToddPropertyAdvisors.com TELEPHONE: (214) 297-9000 ▲ FAX: (469) 365-9127 ▲ E-MAIL: mitchell@toddpa.com 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 October 9, 2020 City of Denton 215 E McKinney St Denton, Texas 76201-4229 Re: Proposed inspection of the property located at 990 Tom Cole Rd (FM 1515), Ponder, Denton County, Texas. To Whom It May Concern: The purpose of this letter is to inform you of our proposed appraisal inspection of the referenced property, owned by City of Denton. We have been engaged by the Texas Department of Transportation (TxDOT) to appraise the property and proposed acquisition related to the SL 288 project. We are planning to inspect several properties in this area during the week of October 19, 2020 and would like the opportunity to meet with you and inspect your property. This is an opportunity for you to deliver to us any information you feel is important, or you feel will help us better understand the value or uniqueness of the property. The following is a list of the items we would like to obtain for this property: 1) Sales history of the property for the last 5 years (Please provide the sales price and details for any portion of the property which has been purchased). 2) List of improvements and/or renovations made to the property recently and the cost of each item. 3) Listing details if the property is available for sale. 4) Any leases that encumber the property and/or rent roll. 5) Historical profit and loss statements if the property is leased. 6) Current occupancy rate. 7) Any site plan of the property and/or floor plan of the building. Please let us know as soon as possible if you would like to accompany us on our property inspection and if you can provide the requested documents. We have enclosed a copy of the survey and field notes regarding the proposed acquisition. Additionally, we have enclosed a property owner information sheet. Please fill out this form and return it to us in the envelope included. If you wish to accompany us on our property inspection or have any questions, please call my associate, Jonathan D. Martin, at (214) 297-9000 ext. 1020 or send an email to jonathan@toddpa.com if you have any questions. Please reference Parcel #11 when responding to this letter. Respectfully, Michael A. Keane, MAI Senior Vice President Page 1 of 2 FIVE YEAR SALES DATA THE STATE OF TEXAS COUNTY OF DENTON RCSJ: 2250-02-024 Project/Highway: SL 288 Project Limits: US380 W Denton-IH35@Loop288 Parcel: 11 We certify that we have searched the records in the office of the County Clerk of DENTON County, Texas, since September 17, 2015 for deeds which affect title to the following described property, to wit: SEE EXHIBIT “A” ATTACHED HERETO AND MADE A PART HEREOF and that we find the following deed(s) filed for record: None “Consideration shown is that indicated in the public records.” We certify that the above and foregoing is a true and correct showing of the deeds found which affect title to the above described property, but it is expressly understood that the undersigned assumes no financial liability for this showing. WITNESS the signature of the undersigned at Irving, Texas, on September 24, 2020. WFG National Title Company of Texas ________________________________ Roland Pelt Page 2 of 2 EXHIBIT "A" County: Denton Highway: SL 288 STA. 292+71.37 to STA. 293+30.07 R.C.S.J.: 2250-02-024 Description for Parcel 11 (July 31, 2020) BEING, an 840 square foot (0.0193 acre) tract of land located in the David Davis Survey, Abstract No. 356, City of Denton, Denton County, Texas, and being part of a called 6.200 acre tract of land described in General Warranty Deed to the City of Denton recorded in Instrument No. 2012-147184 of the Official Real Property Records of Denton County, Texas (ORPRDCT); said 0.0193 acre tract being more particularly described by metes and bounds as follows: See Sch. C for Vesting Deeds and Parcel Survey NOTE: The Company is prohibited from insuring the area or quantity of the land described herein. Any statement in the above legal description of the area or quantity of land is not a representation that such area or quantity is correct, but is made only for information and/or identification purposes and does not override Item 2 of Schedule B hereof.