Loading...
HomeMy WebLinkAbout014.03 - Appendix P - Appraisal report Appraisal Report of: Vacant Land North 19th Ave Bozeman, MT 59718 Prepared By: North Coast Appraisal PO Box 1371 Three Forks, MT 59752 Dominique M Savoie Prepared For: S2K/Miller Babcock LLC Miller Properties Group LLC 4643 South Ulster St, Suite 1500 Denver, CO 80237 Attn: Mr. Kerry Nickerson Effective Date: April 23, 2024 Date of Report: April 29, 2024 NCA# 20240423 April 29, 2024 NCA Ref. No. 20240423 Client: S2K/Miller Babcock LLC c/o Miller Properties Group LLC 4643 South Ulster, Suite 1500 Denver, CO 80237 Attn: Mr. Kerry Nickerson RE: Appraisal Report: North 19th Land Appraisal Report Lots 19 & 20, N 19th Ave Bozeman, MT 59718 Dear Mr. Nickerson: In accordance with your request, a real estate appraisal has been prepared for the vacant land currently in two parcels zoned R-O (Residential/Office). The current zoning is scheduled to be updated by the City of Bozeman, however, the timeline for change is not currently available. The scheduled new zoning district is identified as B-1. A review of the proposed zoning district (B1) shows little to no change from current zoning standards. The purpose of this report is to provide an opinion of the market value for these two adjacent lots. The purchasers (S2K/Miller Babcock LLC) have entered into a purchase agreement with Babcock Downtown LLC, the sellers. There are preliminary plans included in this transaction which would add up to 42 residential units, scheduled to be affordable housing units. The intent of the purchaser is to “trade” this lot with plans to the City of Bozeman in exchange for additional development rights for a project located in downtown Bozeman. This appraisal report is for the subject site as vacant and is an acquisition loan only. Per directions, the appraisal is limited to the AS IS market value, that is vacant site. The appraiser has analyzed current pending projects within the immediate area and recent vacant land sales with potential to be used for residential development. The appraiser has obtained adequate information to complete this report in a manner that is credible and not misleading. The accompanying appraisal report identifies the subject property and presents the specific market data and analyses leading to the opinion of market value. The report has been prepared with the intent to comply with the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation. The depth of discussion contained in this report is specific to the needs of the client and for the intended use. The appraiser is not responsible for unauthorized use of this report. Based upon research and analysis, subject to the assumptions and limiting conditions contained within this report, the opinion of market value for the Subject vacant site AS IS as of April 23, 2024, is as follows: Market Value Effective Date Market Value Fee Simple April 23, 2024 $1,000,000 Thank you for the opportunity to work with you on this assignment. Sincerely, North Coast Appraisal Dominique M. Savoie General Certified Appraiser REA-RAG-LIC-690 Valid through 10/31/2025 CLIENT: S2K/Miller Properties c/o: Miller Properties Group LLC 4643 South Ulster St, Suite 1500 Denver, CO 80237 Attn: Kerry Nickerson INTENDED USERS: S2K/Miller Properties APPRAISER: Dominique M Savoie General Certified Appraiser North Coast Appraisal PO Box 1371 Three Forks, MT 59752 SUBJECT: Lots 19 and 20, Maple Terrace Subdivision, less highway ROW Bozeman, MT 59718 TABLE OF CONTENTS SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS ................................................. 1 REGULATORY COMPLIANCE AND PREMISES OF APPRAISAL .................................... 10 REGIONAL ANALYSIS: SOUTHWEST MONTANA ............................................................. 18 MARKET OVERVIEW .............................................................................................................. 25 GALLATIN COUNTY APARTMENT MARKET .................................................................... 29 NEIGHBORHOOD DESCRIPTION .......................................................................................... 32 HIGHEST AND BEST USE ........................................................................................................ 35 VALUATION ANALYSIS........................................................................................................... 38 RECONCILIATION ESTIMATE OF MARKET VALUE ....................................................... 65 ADDENDA ................................................................................................................................... 66 CERTIFICATION...................................................................................................................... 67 ASSUMPTIONS AND LIMITING CONDITIONS .................................................................... 68 NORTH COAST APPRAISAL NCA 20242423 1 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS Property Identification Lots 19 and 20, Maple Terrace Subdivision less Hwy ROW S01, T02S, R05E Client: S2K/Miller Properties c/o: Miller Properties Group LLC 4643 South Ulster St, Suite 1500 Denver, CO 80237 Attn: Kerry Nickerson Site Description Address: NHN N 19th Ave Bozeman, MT 59718 Tax Parcel #’s: RGG5850 and RGG3510 Topography: The street side is level to the street elevation. Site slopes downward on the easterly boundary. Utilities: All utilities are readily available in this location. Flood Map: FEMA 30031C01816E, Zone X, April 21, 2021 Zoning: R-O (Residential Office/Mixed Use permitted). Existing Easements: There exist public utility easements along lot boundaries. Latitude Longitude 45.87480, -111.061740 Highest and Best Use: Residential Development land acreage sites. Market Value Effective Date Market Value Fee Simple AS IS April 23, 2024 $1,000,000 NORTH COAST APPRAISAL NCA 20242423 2 SUBJECT MAP Regional NORTH COAST APPRAISAL NCA 20242423 3 SUBJECT MAP Neighborhood NORTH COAST APPRAISAL NCA 20242423 4 SUBJECT MAP Aerial NORTH COAST APPRAISAL NCA 20242423 5 SUBJECT PHOTOGRAPHS Site Street Scene NORTH COAST APPRAISAL NCA 20242423 6 SUBJECT PHOTOGRAPHS Street Scene Site NORTH COAST APPRAISAL NCA 20242423 7 FLOOD MAP NORTH COAST APPRAISAL NCA 20242423 8 SUBJECT PLAT NORTH COAST APPRAISAL NCA 20242423 9 SUBJECT ZONING MAP NORTH COAST APPRAISAL NCA 20242423 10 REGULATORY COMPLIANCE AND PREMISES OF APPRAISAL Regulatory Requirements: This appraisal conforms to the current Uniform Standards of Professional Appraisal Practice (USPAP) as promulgated by the Appraisal Standards Board of the Appraisal Foundation. These standards are addressed specifically and individually in the next subsection and Premises of the Appraisal. Appraisals shall conform to Title XI of the Financial Institution Reform, Recovery, and Enforcement Act of 1989 (FIRREA) and Interagency and Evaluation Guidelines (IAEG) of Dec 2010. Appraisals shall be written and contain sufficient information and analysis to support the institution’s decision to engage in the transaction. An appraisal may contain an income, cost, and/or sales approach to value. The scope of work determines which approaches to value are appropriate. The appraisal report may be a restricted report or appraisal report. The standard format is an appraisal report that describes the appraisal process, and which may reference outside information or documentation. A restricted format is an appraisal, which contains virtually no descriptions, reasoning, or analyses and is typically prepared for a single user. Appraisals shall analyze and report appropriate deductions and discounts for proposed construction or renovation, partially leased buildings, non-market lease terms, and tract developments with unsold units. The appraisal report has been prepared for the vacant site which is an assemblage of two adjacent legally platted lots within an approved existing subdivision. Therefore, there are no leases to consider, no proposed construction and is not an unsold tract development. Therefore, no discounting or deductions are applicable to this assignment. Purpose of the Appraisal Intended Use and Intended Users: The intended use of this report is to determine the market value of the vacant land AS IS, vacant raw land slated for future development. This is not a development loan but is limited to the acquisition of the site only. The Intended User is S2K/Miller Properties LLC. NORTH COAST APPRAISAL NCA 20242423 11 Definition of Market Value as set forth below. Market value means the most probable price which a property should bring in a competitive and open market under conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgably, and assuming the price is not affected by undue stimulus. Implicit in this definition if the consummation of a sale as of a specific date and passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated. 2. Both parties are well informed or well advised, and acting in what they consider their own best interests. 3. A reasonable time is allowed for exposure in the open market. 4. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5. The price reflects the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. [Title 12- Coded of Federal Regulations (CFR) – Subpart C – 34.42(g);1 Jan 2005] A certified appraiser shall perform appraisals. Dominique M Savoie is a General Certified real estate appraiser in the state of Montana Certification No REA-RAG-LIC-690 (expires March 31, 2025). USPAP Compliance The appraisal report has been prepared utilizing sound appraisal practice and adheres to and is compliant to Uniform Standards of Professional Appraisal Practice. Prohibited Influence (Ethics Provision) This appraisal was prepared without pressure or undue influence in establishing a fair market value. Disclosure of Competency (Competency Provision) The appraiser has appraised numerous commercial, residential, high-end residential properties, special use buildings, partial interests, and industrial properties throughout Southwest Montana as well as Western and Eastern Washington State. Assignments have spanned over the past thirty years and therefore has the knowledge and experience to complete the appraisal assignment in accordance with the Competency Provision of the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation. NORTH COAST APPRAISAL NCA 20242423 12 Certification The appraiser’s certification is found following the Reconciliation and Final Value Estimate section of this report. Premises of the Appraisal Highest and Best Use A Highest and Best Use analysis was performed on the subject property. Typically, this analysis would be done both “As Vacant” and “As Improved”. Discussions concerning physical possibilities, legal permissible uses, and financially feasible uses are presented to indicate the maximally productive use of the subject property. The subject site Highest and Best Use of the subject site is for future development. This is the use that meets the four tenets of Highest and Best Use analysis. The most probable buyer would be a developer for eventual resale at conclusion of site development. At client’s direction, this appraisal report is confined and restricted to development of a market value opinion for the acquisition of the vacant site. Appraisal Procedures The introductory page to each of the approaches to value outlines the general appraisal procedures followed in each of the approaches. Marketing Period The subject site marketing period as reported by the listing broker was 100 days. The probable buyer is an investor seeking to build out the lot with income producing property. Zoning provides for a myriad variety of allowed uses inclusive of mixed use office and residential. Exposure Time Exposure time is concerned with market conditions in the past. Exposure time is defined within the USPAP statement #6 as: “The estimated length of time the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal; a retrospective estimate based upon an analysis of past events assuming a competitive and open market.” The current market is currently in transition from a sellers’ market to one which is now in balance but trending to a buyers’ market. There has been a significant increase in the inventory of NORTH COAST APPRAISAL NCA 20242423 13 commercial development properties. According to commercial property agents, vacant land inventory is increasing and asking prices are being adjusted downward due to the new subdivisions having recently been developed and approved. These new developments are located within peripheral areas of Bozeman toward the west and northerly City of Bozeman neighborhoods. The subject’s immediate neighborhood (core area of Bozeman) has limited to no new lots and development of new commercial or residential units is due to development of infill lots and/or the razing of older improvements creating available development sites. The opinion of exposure time based upon market indicators is concluded to be 90 to 180 days. Scope of Work (or Exclusion of Valuation Approaches) The Sales Comparison Approach is the only applicable approach to value for this assignment and has been utilized in valuing the subject. Neither the Cost nor the Income Approach to value is considered applicable. The value opinions reported in this appraisal have been derived through a review of land sales within the greater submarket area defined as Bozeman, Montana. Land sales were reviewed, terms of the sales were investigated, and details were confirmed. This process uses an analysis whereby features and amenities of each sale are compared to those of the subject property. Adjustments to the comparable sales are then applied resulting in a range of value for the vacant subject site. Montana is a Non-Disclosure State Montana is a non-disclosure state meaning that there is no central clearing house for review of closed sales. This results in many sales not being transparent, that is sale prices etc. are not available to market participants for review. All sale data is controlled by the State Revenue Department via a Real Estate Transfer Form. The data contained within this form is available only to State of Montana Department of Revenue and is not available to appraisers in the normal course of business. Therefore, while there may well exist additional closed sales, due to not being able to independently confirm the sale details, these were not included in this appraisal report. Only those sales which were advertised for sale using the available multiple listing services in Montana were depended upon to provide this opinion of market value. Identification and Description of the Real Estate Appraised The subject is comprised of two side-by-side individual lots, zoned RO (Residential/Office) situated along North 19th Ave, a major gateway from the interstate to downtown Bozeman. Zoning is slated to be updated to B1 (Neighborhood Mixed Use). The imminent change in zoning timeline is not available due to revisions being made to the city-wide zoning code updating. After NORTH COAST APPRAISAL NCA 20242423 14 reviewing and comparing the existing zoning (RO) and the proposed zoning (B1), the development standards overlap with marginal differences noted. The two lots were offered for sale together and included preliminary plans for a 42-unit apartment building . The site is rectangular and is served by North 19th Ave on the westerly boundary. Legal Description The subject’s abbreviated legal description is as follows: Maple Terrace Subdivision, S01, T02S, R05E, Block A, Lots 19 and 20, less Hwy ROW. Current Ownership and Property History The current offering (MLS#388084) was placed on the market for $1,100,000 and was on market for 100 days. This offering includes both lots together as an assemblage. The offering also includes preliminary plans for up to 42 residential units designed for either transitional or affordable housing (a mix of studios and one-bedroom units). The contract to purchase is a Purchase Option Agreement with a pending option price of $1,000,000. The Optionee shall pay the owner $5,000 deposits monthly which shall apply to the purchase price if purchased. The term of the option agreement is 12 months but can be extended up to 18 months if an extension is necessary. The two lots were previously purchased by Babcock Downtown LLC on August 1, 2022 WD#2782299 bundled together for one purchase from Altaya Properties LLC. They were however, originally listed for sale individually as follows: Lot 19 was placed on market on 09/20/2021 for $589,000 with a price reduction noted to $499,000. Big Sky Country MLS#362538 as a commercial lot offering and was cross listed as a residential development site Big Sky County MLS #361772. The sale required 208 days on the market before being placed under contract and sold for $462,500. Lot 20 was also placed on market on 09/20/2021 for $589,000 with a similar price reduction to $499,000 and was cross-listed commercial/residential. (Big Sky Country MLS #362450 and Big Sky Country MLS #361770. The sale required 206 days on the market and sold for $462,500. A single contract was negotiated on 03/08/2022 for $875,000 for both lots together with a closing scheduled by September 1, 2022. The purchase price was amended upwards to $925,000 for both lots ($462,500 each) with the down payment becoming non-refundable after May 15, 2022. There was also an additional previous transfer noted for both lots, each having separate closing dates, contract price and listings. NORTH COAST APPRAISAL NCA 20242423 15 Lot 19 was placed on market on 02/28/2020 for $250,000 which resulted in an offer to purchase on 09/04/2020. The negotiated purchase price was $222,500 with a closing noted on 11/10/2020. WD# 27089138/Big Sky Country MLS #342580. Lot 20 was also offered for sale on 02/28/2020 for $250,000 going off market on 06/26/2020 closing on 08/31/2020 for $220,000, WD# 2697906/Big Sky Country MLS #342572, 119 DOM. These two lots were purchased from the same seller/Carolyn Hubbard and were purchased by Altaya Properties LLC. The total price paid for both lots was $442,500. Travis Ballenger, the buyer’s agent, was interviewed and asked why the lots were being resold soon after acquisition. The agent responded that the purchasers had changed their investment model and had other projects that they wanted to concentrate efforts on. These were pre-covid purchases. No other prior sales were noted over the previous thirty-six months. Real Estate Taxes & Assessments Lot 19, Maple Terrace Sub 2023 Real Estate Taxes $4,241.04 on an assessed value of TPN# RGG3510 $454,751. Lot 20, Maple Terrace Sub 2023 Real Estate Taxes $4,241.04 on an assessed value of TPN# RGG5850 $454,751. Real estate taxes may be estimated (billed out in November) by use of the following formula: Market/Productivity Value x Tax Rate = Taxable Value Taxable Value x 2023 Mill Levy = 2023 Property Tax Amount These real estate tax assessments are both for vacant land only. Copies of the tax bills for each of these two lots have been included as an addendum. It is noted that both tax bills show a tax liability of $4,094.07. The higher tax liability noted above reflects the State of Montana requiring additional real estate tax payment for state school levies. The tax bills do not reflect this recent increase. Last year was the scheduled bi-annual tax assessment period for residential and commercial properties across the state. Most properties experienced increases in tax liability of 30 to 40% which reflected the high appreciations in market value noted during and following Covid-19 in- migration to state. NORTH COAST APPRAISAL NCA 20242423 16 Date of Values/Date of Report The effective date of this report is April 23, 2024 while the date of the report is April 29, 2024. Scope of the Appraisal The value opinions reported in this appraisal were arrived first through analysis of the regional market that encompasses the subject. This view discusses the regional economic and demographic forces that influence real estate values. Current and historical employment levels and migration data are analyzed to evaluate population growth, household income levels, and the overall economic condition of the region. A neighborhood analysis has been included which conveys locational influences, including districts and access to and from them, local zoning ordinances, and surrounding land uses. The subject property was visually observed for the purposes of determining site considerations. A site analysis of the subject property is described to offer a conclusion of the physical utility of the site for possible redevelopment. There was no Phase 1 environmental report forwarded to the appraiser. A Highest and Best Use analysis was performed on the subject property. Typically, this analysis is applied to both “As Vacant” and “As Improved”. Discussions concerning physical possibilities, legal permissible uses, and financially feasible uses are presented to indicate the maximally productive use of the subject property. The appraisal report has been prepared with the subject in the current “as is” basis which for purposes of analysis has been concluded to being the subject’s highest and best use. The Income Approach to value is not considered applicable to this assignment. In the Cost Approach to value, the replacement value if improved of the subject with the aid of Marshall & Swift, a nationally recognized publication, for our hard costs, which is then added to the cost of acquiring land has been utilized. Since this is a vacant land appraisal, the Cost Approach to value is not applicable to this assignment and has also not been included or prepared. In the Sales Comparison Approach, the analysis has reflected the actual price purchasers in this marketplace are paying for vacant undeveloped sites to indicate what the subject should sell for. Vacant sites ready for vertical construction were utilized as comparable properties. Those sale comparison properties were visually inspected, and all data confirmed with buyers, and/or sellers (or their representatives) of each property by Dominique M. Savoie, appraiser of record. NORTH COAST APPRAISAL NCA 20242423 17 Prior Services The appraiser has provided services as appraiser regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. The client was made aware of this previous assignment prior to the appraiser accepting the assignment. Assumptions and Limiting Conditions See Addendum. Personal Property No value for any personal property has been included in this valuation. Reconciliation The reconciliation process places weight on the appropriate approach to value to provide a market value opinion for the subject property. Since there is only one approach applicable to this assignment, reconciliation is not applicable. NORTH COAST APPRAISAL NCA 20242423 18 REGIONAL ANALYSIS: SOUTHWEST MONTANA Overview The Regional Analysis studies pertinent economic and demographic forces that shape the marketplace. Historical, current, and anticipated economic and demographic trends are discussed. This analysis provides a foundation from which market forecasts can be made. No discussion of the region would be complete without understanding that Montana is one of the least populated states ranking 44th but is ranked 4th in size. This results in a population density ranking of 46th in the nation. Therefore, most of the state is rural with vast areas separating the state’s major metropolitan areas. Most of the state’s population is concentrated in five cities: Billings, Missoula, Great Falls, Butte and Bozeman. The Southwest Regional area is comprised of 8 counties. This analysis begins with a determination of the boundaries that encompass those homogenous geographic and economic factors that distinguish the subject region from any others. For the purposes of this analysis, the whole of Gallatin County is considered applicable. The subject is located within Bozeman, Gallatin County, Montana city limits. Gallatin County is comprised of 2,606 square miles and includes four mountain ranges and 82 miles of “blue ribbon” rivers. Gallatin County includes only five incorporated city/town areas: Belgrade, Bozeman, Manhattan, Three Forks, and West Yellowstone. The incorporated area of Gallatin County accounts for upwards of 64% of the population with the remainder located in rural neighborhoods. The county population is currently reported as being 111,876 of which 46,596 reside within the city of Bozeman. The City of Bozeman is the commercial, financial, and cultural center for the county, is the county seat and also is home to Montana State University. Bozeman is located in what is known as Southwest Montana and is located approximately 90 miles north of Yellowstone National Park, with four ski areas notably Big Sky and Moonlight Basin, “blue ribbon” trout fishing, rafting, and other activities. Agriculture still plays a dominant role in the Gallatin County economy with the County Sq Miles Population Growth Since 2010 Density Unemployment Gallatin 2,634 111,876 24.79% 42.47 2.40% Park 2,813 16,736 7.28% 5.95 4.00% Jeffeson 1,659 12,097 6.04% 7.29 3.70% Beaverhead 9,404 5,543 1.61% 0.59 3.30% Madison 8,768 3,603 13.91% 0.41 3.40% Meagher 1,866 2,395 -0.64% 1.28 3.30% Sweetgrass 3,710 1,862 2.49% 0.50 2.90% Broadwater 6,085 1,238 8.04% 0.20 4.00% Total 36,939 155,350 7.94% 7.34 3.38% Southwest Montana Regional Characteristics NORTH COAST APPRAISAL NCA 20242423 19 area surrounding Manhattan/Amsterdam reportedly the largest supplier of seed potatoes in the nation. The Bozeman Yellowstone International Airport provides direct access to the area with non-stop travel available from most airline hubs throughout the nation. Non-stop flights are available from Seattle, San Francisco, Los Angeles, Salt Lake City, Denver, Houston, Atlanta, New York, Chicago, and Minneapolis. The purpose of this section is to review and discuss the various regional forces that influence real estate values. These forces relate primarily to demographic and economic trends. Economic Trends  Economic trends are among the most critical determinates of real estate values because they have a direct impact on population growth and general economic wellbeing.  Principal economic criteria include the economic base of an area and the distribution of the work force in the various economic sectors. Economic Base The economic base of an area may be viewed both by a summary of its major employers and by an analysis of the various kinds of employment in the area. Because the economic impact on this market is most linked to the Gallatin County economic base, these tabulations reflect Gallatin County only. According to the U.S. Census Bureau, the following table lists the types of employment by percentage of the areas Gross Domestic Product. Type % Agriculture 6 Mining 7 Federal Government 9 Manufacturing 9 Construction 14 Accommodation and Food Services 16 Trade Center-Retail 19 Montana State University 20  The economic base of an area may be viewed both by a summary of its major employers and by an analysis of the various kinds of employment in the area. NORTH COAST APPRAISAL NCA 20242423 20  The following table lists the major employers in Gallatin County. This table illustrates the importance of Montana State University as well as other government institutions as being the main source of employment within the county. Since Montana State University is a driving force in the Gallatin area employment, the fate of the local economy is strongly influenced by the performance of the university. Montana State University is a land grant university which was established in 1893. Undergraduate enrollment for 2022-2023 is forecast to be 16,841 with Montana residents making up 53% of the freshman class. MSU is recognized for its research with well over $121 million available and spent per year which represents a 21% increase over the prior year. Major Fields of research are immunology, chemistry, optical technology and biochemistry, physics, transportation, land resources and environmental sciences. Noteworthy employment characteristics for Bozeman and surrounding Gallatin County are the number of start-up companies. Bozeman is credited as being ranked first in the nation in terms of start-ups per capita. Major Employers Employees Montana State University 3,500 Bozeman Health 2,400 Bozeman Public Schools 1500 Oracle 250 Gallatin County 640 City of Bozeman 550 Wal-Mart 440 Martel Construction 325 Anchor Gaming 300 Black Hawk Accessories 300 Zoot Enterprises 300 McDonalds 256 Costco 200 Kenyon Noble 170 Simms Fishing Equipment 150 Mystery Ranch Backpacks 140 Universal Athletic 140 Murdochs 120 Capitol Opportunity 110 NORTH COAST APPRAISAL NCA 20242423 21 There is also a strong manufacturing sector with Simm’s Fishing Equipment leading the pack followed closely by Mystery Ranch Backpacks, West Paw, to name but a few. Statewide, the manufacturing sector has added 3,500 jobs from 2010 through 2019, a 21% growth rate as compared to the national growth rate in manufacturing jobs of 6%. There is also a strong High-Tech sector which began in 1990 with the creation of Zoot Enterprises, an international leading provider of credit decision making and loan origination solutions for large financial institutions. Like many high-tech startups, its origins were in a basement where founder Chris Nelson created products that could access through dial-up connections with major credit bureau data bases and created a standardized credit report for lenders. Now located in Bozeman, founder Chris Nelson reports that attracting top talent is easy due to lifestyle and recreational amenities available in the Gallatin Valley. In 2000 RightNow Technologies moved to Bozeman from the East Coast for the enhanced lifestyle Bozeman offers. RightNow Technologies provided cloud-based customer service and was a privately held corporation grossing $248 million a year. In October of 2011, RightNow Technologies was acquired by Oracle reportedly for upwards of $1.5 Billion. Since this corporation was privately held with employees owning stock options this sale produced overnight millionaires not unlike the early Microsoft days. Several former RightNow Technologies employees have since created additional high-tech start-ups in Gallatin Valley. Oracle has continued to expand the local 480-person workforce. In addition to these two notable tech companies, there are over two dozen laser-optics firms located in the Gallatin Valley, many of which are innovative research and manufacturing firms. The dominance of this photo-laser industry in Gallatin Valley is a direct offshoot of graduate programs at MSU. Pharmaceutical firms such as Takeda (vaccine producers for norovirus) and Microbion Biosciences (leader in combating MERSA) each have a strong presence in the valley. An arms accessory company, Black Hawk is located in nearby Manhattan and with a work force of over 110 persons, manufacture weapons accessories sold world-wide. No discussion regarding Gallatin County is complete without mention of Yellowstone National Park. Yellowstone National Park (YNP) was established and signed into law by Ulysses S Grant in 1872 and is located 90 miles south of Bozeman. The park is a primary tourist attraction to the area with over 3,513,483 visitors in 2014 with overall spending of $421,003,800. Gateways to YNP are located in Gallatin County (West Yellowstone), Park County (Gardner) and in Wyoming (Cook City). Thus, the economic impact is shared between all three areas. However, due to ready access to Yellowstone National Park from Gallatin Yellowstone International Airport, many visitors travel to and from the park via Bozeman adding to the accommodations and restaurant/retail income. There are 6,662 jobs directly attributed to YNP and total economic NORTH COAST APPRAISAL NCA 20242423 22 output is estimated at $543,732,500. This is a driving force to the region’s economy and health of the accommodations sector. The following table details employment growth patterns in the Gallatin County area from 2000 to 2021. As shown above, the region has experienced strong employment since 2000 and experienced much lower unemployment rates than the national average. A review of data by employment sector follows: Year Population # Employed New Jobs New Persons Persons/Job Marginal New 2021 122,713 72,116 5,218 3,753 1.70 0.72 2020 118,960 66,898 (856) 4,526 1.78 -5.29 2019 114,434 67,754 2,569 2,558 1.69 1.00 2018 111,876 65,185 2,451 4,066 1.72 1.66 2017 107,810 62,734 2,489 3,738 1.72 1.50 2016 104,072 60,245 2,623 3,738 1.73 1.43 2015 100,334 57,622 2,760 3,026 1.74 1.10 2014 97,308 54,862 3,444 2,614 1.77 0.76 2013 94,694 51,418 3,213 2,080 1.84 0.65 2012 92,614 48,205 1,727 1,237 1.92 0.72 2011 91,377 46,478 1,161 1,864 1.97 1.61 2010 89,513 45,317 (46) (155) 1.98 3.37 2009 89,668 45,363 (3,938) (156) 1.98 0.04 2008 89,824 49,301 164 2,581 1.82 15.74 2007 87,243 49,137 1,038 2,873 1.78 2.77 2006 84,370 48,099 2,955 3,699 1.75 1.25 2005 80,671 45,144 2,149 3,263 1.79 1.52 2004 77,408 42,995 1,550 2,719 1.80 1.75 2003 74,689 41,445 948 2,722 1.80 2.87 2002 71,967 40,497 127 1,797 1.78 14.15 2001 70,170 40,370 256 2,339 1.74 9.14 2000 67,831 40,114 - 67,831 1.69 Bureau of Labor Statistics, US Census NORTH COAST APPRAISAL NCA 20242423 23 There is a dependence on the construction and real estate market which renders Gallatin County especially vulnerable to availability of funds, interest rate fluctuations or changes in demand and buying patterns in real estate. Real estate markets are historically volatile with buying patterns often affected by national trends, long term mortgage interest rates and during the Great Recession and periods following, funds un-availability. Current increases in employment can be directly linked to an increased in-migration rate. New construction starts are now well above 2007 levels throughout the region with pending sales activity up, low inventory especially in existing homes and multiple offers on homes becoming more common. Description 2014 2015 2016 2017 2018 2019 2020 Employment by place of work Total employment (number of jobs) 75084 78596 82161 85768 89219 91356 89376 By type Wage and salary employment 53299 55997 58537 60939 63264 65819 64393 Proprietors employment 21785 22599 23624 24829 25955 25537 24983 Farm proprietors employment 980 985 980 965 961 958 959 Nonfarm proprietors employment 2/ 20805 21614 22644 23864 24994 24579 24024 By industry Farm employment 1308 1334 1333 1345 1303 1318 1296 Nonfarm employment 73776 77262 80828 84423 87916 90038 88080 Private nonfarm employment 63755 67255 70591 73993 77326 78957 77237 Forestry, fishing, and related activities 678 637 650 650 638 645 687 Mining, quarrying, and oil and gas extraction 647 605 568 587 477 505 454 Utilities 107 118 122 127 Construction 6811 7351 8100 8574 8960 9157 9508 Manufacturing 3421 3660 3983 4126 4124 4234 4226 Wholesale trade 1978 2142 2070 2156 2263 2236 2245 Retail trade 8985 9421 9724 9826 10123 10230 10068 Transportation and warehousing 1648 1715 2028 2288 Information 859 932 1040 1109 1183 1155 1129 Finance and insurance 2513 2648 2715 2795 3076 3109 3176 Real estate and rental and leasing 5488 5826 6227 6609 7018 6777 6705 Professional, scientific, and technical services 6612 7081 7350 7801 8230 8447 8709 Management of companies and enterprises 280 316 340 322 374 388 379 Administrative and support and waste management and remediation services26702827 3116 3384 3554 3826 3718 Educational services 1435 1427 1421 1537 1612 1654 1674 Health care and social assistance 5807 6146 6429 6808 7026 7186 7162 Arts, entertainment, and recreation 2898 2836 2942 2925 3185 3321 2953 Accommodation and food services 7341 7762 8070 8533 8755 9021 7681 Other services (except government and government enterprises)3577 3805 3945 4101 4425 4532 4348 Government and government enterprises 10021 10007 10237 10430 10590 11081 10843 Federal civilian 602 578 587 578 574 587 635 Military 475 483 492 495 487 495 497 State and local 8944 8946 9158 9357 9529 9999 9711 State government 5925 5867 5979 6123 6207 6654 6400 Local government 3019 3079 3179 3234 3322 3345 3311 Employment by Sector Gallatin County NORTH COAST APPRAISAL NCA 20242423 24 Demographic Trends  Demographic trends pertain to changes in population size as well as changes in the characteristics of a population.  To follow, we will review the recent population growth for Gallatin County. Population Trends  Gallatin County has experienced positive population growth for the past 20 years with two years of declining population following the Great Recession of 2008.  Modest job growth patterns following the Dot Com bust of 2000 and 2001 which were coupled with more modest population gains, once again demonstrate the strong correlation between job growth and population growth.  Population is measured as of July 1st of the respective year. The annual rate of population growth has been demonstrated to be highly linked to the rate of job formation in the region. Since 2000, the region’s population has expanded from 67,831 to 122,713 at an average annual rate of 2.78%. Regional Analysis Conclusion As discussed on the previous pages, the Gallatin County market is strongly influenced by its predominant public sector employment which has tended to produce relatively stable economic conditions. In recent years, the market's reliance on in-migration has led to an expanding population and the emergence of a strong Residential and Retail Trade sector. NORTH COAST APPRAISAL NCA 20242423 25 MARKET OVERVIEW The Bozeman and Belgrade market area are the primary urban centers in Southwestern Montana. There are no reliable data sources with which to develop an in-depth market size analysis or retail vacancy rates. Local brokers and market participants were interviewed, and vacancy rates discussed with area landlords in developing this analysis. Bozeman is one of the nation’s leading small urban centers in the nation and has enjoyed an annual growth rate of 3.7% over the past twenty years. Due to a diverse economy, the area was not as highly impacted by the effects of the Great Recession, however, the demand for office and retail space softened noticeably. This was further impacted by recently added space that was not absorbed during the national economic downturn which translated to an over-supply. The vacancy rates are estimated to be 8% in the office sector and 7% in the retail sector. Market rental rates are in the $30 to $40 per square foot per year for Class A office space but have softened noticeably to $15 to $25 for Class B space. Warehouse demand had weakened dramatically from 2008 through 2012 due largely to the decline in new housing construction. Much of the warehouse space had been occupied by small local contractors and sub-contractors related to the construction industry. During the period between 2003 to 2008 new warehouse space (warehouse condominiums) was added at a high rate and sold to small contractors who were willing to buy a space to ensure a relatively stable cost vs. face increasing rental rates. Prior to this period, small warehouse space was relatively rare, and many contractors viewed this lack of inventory as an opportunity to expand and become landlords or space owners. When demand for housing dissipated in 2008/2009, these small contractor/landlords went out of business and relinquished these spaces to area banks. This market segment has recently absorbed most if not all REO inventory and has for all intents and purposes rebounded, recapturing most if not all losses incurred during the Great Recession. The area is now showing marked increases in rental rates with a low inventory of available products and higher demand. Most if not all lessor concessions (free rent, limited escalation clauses, short lease terms) are negligible to non-existent. Development land in all sectors has also improved. Low/SF High/SF Office $19.51 $35.00 Retail/Commercial $6.50 $38.29 Residential Development $12.00 $46.00 Downtown Area $43.50 $189.00 Development Land NORTH COAST APPRAISAL NCA 20242423 26 The figures below include residential starts reported through HUD. This data may not reflect all new residential development as there are no building permits required in un-incorporated Gallatin County. However, the area does require electrical permits and this data is dependent upon the state issued electrical permits. There has been a noted surge in multi-family development within this area during the past three years when compared to the prior seventeen years. Notable and likely due to low single family residential supply. Readily apparent is the decline in new home construction from the high noted in 2006 vs. 2011 during the Great Recession and the recent resurgence in the new home market to near the pre- boom (2005) levels. In 2005, there were 905 new units added to the market while in 2020, 945 units added. Again, the data above is as reported by HUD, and one must recognize that these permit numbers may not include all new construction in the area due to no countywide permit process. Despite this, the data does provide a positive trend through mid-2022. A review of property sales of average quality/medium sized homes in the City of Bozeman between 1,200 sf and 2,000 sf without basements, built between 2018 and 2024, the median sales prices have increased 104%. On a per square foot basis, the median sale price paid went from Year Total SFR All MF 2 Unit 3 to 4 Unit 5+ Units 2022 1868 978 890 68 141 681 2021 2116 920 1196 116 131 949 2020 945 211 724 64 106 564 2019 834 254 92 50 18 24 2018 838 261 577 70 160 347 2017 822 403 419 112 105 202 2016 738 373 365 72 72 221 2015 780 287 493 62 40 391 2014 671 295 376 70 43 263 2013 952 432 520 14 47 459 2012 439 285 154 22 11 121 2011 197 164 33 8 8 17 2010 208 164 44 4 4 36 2009 178 82 96 2 30 64 2008 261 132 129 28 56 45 2007 786 289 497 86 90 321 2006 651 303 348 66 147 135 2005 903 341 562 136 215 211 2004 843 328 515 118 162 235 2003 606 344 262 90 53 119 Housing HUD Permits- Gallatin County NORTH COAST APPRAISAL NCA 20242423 27 $215.84 in 2018 to $404.22 per square foot in 2024. Most noteworthy was market activity during 2021 and 2022; years impacted by the global Covid-19 pandemic. The local markets were heavily impacted by Covid Refugees escaping mandates and wanting naturally occurring social distancing as well as limited local governmental involvement in private life. Evident is the abatement of the high annual appreciation rates observed during the height of Covid-19 refugee in-migration to current modest gains 2024 year to date. Examining the most recent three-month period from the beginning of January 2024 to present exclusive of luxury homes, the average quality home has appreciated by 0.59% over 4 months or 1.77%. annually, far below current inflation rates. Interest rate increases now mirror those experienced during the early years of the oil embargoes (1973-1975). The current average 30-year conventional mortgage rate of 7.31% is up slightly from February of 2024. A review of average 30-year mortgage rates since 1971 is 7.76%. Year #Sales Median SP DOM Price/SF 2018 222 404,950$ 39 215.84 2019 186 435,000$ 26 232.45 2020 195 485,000$ 15 256.05 2021 118 650,000$ 5 342.12 2022 82 757,000$ 6 403.59 2023 83 737,770$ 7 401.85 2024* 16 740,984$ 18 404.22 * YTD Data Extracted from Big Sky Country MLS City of Bozeman 33.61% 17.97% -0.43% 0.59% Single Household Residential Appreciation Rates Annual App Rate 8.77% 7.70% 10.15% NORTH COAST APPRAISAL NCA 20242423 28 Conclusion As discussed on the previous pages, the Gallatin County market is strongly influenced by its predominant public sector employment which has tended to produce relatively stable economic conditions. In recent years, the market's reliance on in-migration has led to an expanding population and the emergence of a strong Residential and Retail Trade sector. There has been a noted downturn in transaction rates reflecting the rising interest rates and continuing issues with inflation rates which have functioned as a deterrent to entry into the real estate market. This will likely continue until such times as the inflation rates abate at which time funding or mortgage rates may improve. In recent years, the market's reliance on in-migration has led to expanding population and the emergence of a strong local economy. Covid-19 has certainly impacted on our local markets, which prior to Covid-19 were expanding and appreciating at a 0.5% per month rate. In closing, the general area appears to have entered a period of market adjustment with some pockets of the market starting to show declines in asking prices and correlating declines in sale prices. Seller concessions are beginning to become more common with interest rate buydowns being most common. The area’s high end sub-market is dependent upon national economic trends and is not dependent upon local market trends since the dominant buyer is a non-Montana resident. Year Infl Rate Mtg Rate 2012 2.07 3.66 2013 1.46 3.98 2014 1.62 4.17 2015 0.12 3.85 2016 1.26 3.65 2017 2.13 3.99 2018 2.44 4.54 2019 1.81 3.94 2020 1.23 2.95 2021 7.00 6.71 2022 6.50 7.95 2023 3.40 7.32 2024 3.40 7.31 *FreddieMac Data NORTH COAST APPRAISAL NCA 20242423 29 GALLATIN COUNTY APARTMENT MARKET Overview The subject is located in the city of Bozeman, the county seat and prime economic center of Gallatin County and surrounding Southwest Montana (Gallatin, Park, Madison, and Jefferson Counties). Recent History The apartment market appears to be turning positive after the economic downturn that negatively impacted the single-family housing market in the Gallatin County Market. Vacancy rates overall, are at an all-time low since recovery in the local real estate market began in early 2013. New apartment development which had been limited by the difficulty of obtaining financing has improved greatly with private financing taking the place of larger lenders. Since the market shift in late 2007, lending institutions had tightened their underwriting guidelines while equity requirements had also increased. Private equity firms have become very selective but are willing with higher equity participation to extend credit in high demand neighborhoods. Because there were relatively few new apartment buildings built during the market collapse (between 2007 and 2013), there exists a pent-up demand for rental housing. Several property managers report vacancy rates nearing 0% with new inventory quickly meeting or exceeding stabilization. Older developments still report vacancy rates of under 2%. In the next six months, market participants believe that vacancies should continue to decline, rental rates will also continue to increase at rates estimated to be +5% annually. Rent concessions which are presently negligible will continue to be a non-factor, and hopefully, the restraints on lending will continue to improve. Affordability of the apartment market is questionable with many renters moving to Belgrade where rental rates are lower. However, this may well be a short-term strategy as rental rates in Belgrade (once considered a sub-par rental market area) have increased to the point of being quite similar to the Bozeman submarket area. Vacancy Historical Vacancy There is limited data available from which to develop a reliable historical vacancy rate in the broader market area of Gallatin County. During the course of our interviews with area apartment managers, the appraiser was unable to find a reliable published source that could provide us with a historical vacancy rate for any part of Gallatin County. We investigated the 2000 Census, the 2010 Census, the 2020 Census, and the American Community Service etc. These reported vacancy rates in relation to all rentals which included single family homes as well as duplexes, two-to-four-unit housing and apartment dwellings. The median vacancy rate for renter occupied housing was 5.3% while the owner-occupied median rate was reported to be 2.8%. On a year- by-year basis, these rates fluctuated in excess of 6% from a low of 2.4% to a high of 8.4%. NORTH COAST APPRAISAL NCA 20242423 30 We could not extract a meaningful or reliable historical data from these sources. Instead, we relied upon interviews with a number of area managers who were willing to report their vacancy rates during the previous five-year cycle. Each firm reported that the rates fluctuated throughout the year but that apartment vacancies had declined over the past two years in response to increasing demand from those who had recently entered the rental market due to foreclosure or due to not being able to meet the more stringent qualification guidelines for home ownership. Rising market values for single family homes which have increased +20% over the past year has also hampered home ownership entry due to higher down payment requirements and lack of affordability. Our office then conducted a current vacancy survey applicable only to market rate apartments in Bozeman area during April of 2024. This market rental survey indicated an apartment vacancy rate for Bozeman of 3.0%. This rate is slightly higher than past years reflecting the availability of new apartments located in the peripheral Bozeman and Belgrade submarket areas. During the past nineteen years, there were 6,206 multi-family units added to this market vs. 4,948 new single-family dwellings. Most of these units entered the market as five plus units as opposed to small income properties (2 to 4 units). The multi-family development rate in the over five units per complex segment represented 61% of new multi-family development. Historical Apartment Demand Analysis Historical demand for apartment housing can be evaluated on the basis of three separate indicators: a) new unit absorption, b) the incremental change in occupied units (or direct demand), and c) through the estimation of demand implied indirectly through market balance. The following discussion details a review each of these indicators. New Unit Absorption: This indicator of demand reflects historical absorption data for newly built apartments in the market. Due to the anticipated growth at Montana State University in a market which is already displaying low inventory and high demand, new unit absorption of 500 units appears supportable. New unit absorption for all new multi-unit projects completed from 2003 to 2020 has averaged 446 units annually or 37 units per month. Based on the current vacancy and absorption rates of projects in the Gallatin County market, absorption rates of between 30 and 40 units per month of new apartment units is realistic. Direct & Implied Demand: The second and third methods of demand estimation provide a more theoretical perspective on the market's changing need for rental housing. These methods are useful in that they tend to ignore the short-term influence that new construction activity has on absorption patterns and, instead, estimates the market's requirements on the basis of a) changes in overall occupancy (Direct Demand) and b) as necessary to produce "balanced" market conditions of 5% vacancy (Implied Demand). Since the subject project is an existing project that is at stabilized occupancy, this portion of the analysis is not considered applicable. NORTH COAST APPRAISAL NCA 20242423 31 The marginal tenure rate reflects that percentage of new households created that would choose to rent rather than purchase. Considering the decline in new single-family development due to rising values and unaffordability due to higher mortgage rates, the ratio of apartment or multi-unit development in 2003 to 2022 increased to 42.46% of all new building permits. New household creation in this market area would initially enter the rental market and later transition to home ownership. Entry level purchasers (young professionals, new college graduates etc.) are now entering the market hampered with increasing debts and declining incentives for home ownership. Vacancy rates can and do vary but due to the lack of a published vacancy rate, we believe that the most accurate survey is our own conducted through on-site field interviews and telephone interviews. It must be noted that this market area is dominated by a disproportionate number of smaller complexes, 24 units and under in size, thus, even a single vacant unit per complex results in a higher vacancy rate. NORTH COAST APPRAISAL NCA 20242423 32 NEIGHBORHOOD DESCRIPTION Community Description The subject property is located along the gateway access between I-90 and downtown Bozeman. The 19th Ave Exist off I-90 is a primary corridor and reports 24,000 Average Daily Traffic. This is a prime development area. Neighborhood Identification The subject neighborhood is considered a prime commercial gateway corridor with high daily traffic counts and high demand for commercial development. Any vacant sites within this corridor offer multiple development opportunities with many vacant sites recently having been acquired and ready for development. Terrain throughout most of the neighborhood is considered level. Access, Location, and Infrastructure The City of Bozeman has been instrumental in and supportive of additional development within this defined corridor as it will limit urban sprawl and concentrate retail, office, and commercial development. . Utility service includes electrical service and natural gas from North West Energy and public utilities such as water, sewer and trash are available from the City of Bozeman. Development History and Trends See market trends analysis. Immediate Vicinity Neighborhood development is mixed with retail, office, professional medical/dental offices, mixed use being predominant development with national chain box stores located in larger retail shopping centers. Conclusions The subject neighborhood is expected to remain a desirable location for a myriad of users in this market area based largely on projected population increases and a growing local economy. The long- term value trend for the subject property and other properties throughout the neighborhood is positive. NORTH COAST APPRAISAL NCA 20242423 33 SITE DESCRIPTION Location The subject site lies adjacent to North 19th Ave. The immediate surrounding neighborhood of the subject consists of mixed retail, office, and residential development to the south and north of the subject. The subject’s surrounding land uses consist of the following: Adjacent Land Uses North: Mixed use office on main level and residential on upper levels. South: Medical offices/second level office development. East: Residential Developments West: Office/medical/veterinary/retail development. Shape and Area The site is considered rectangular. Measurements are: 200’ x 125’ = 25,000 sf Access The development of the two side-by-side lots will likely be a shared access cut into North 19th Ave due to the location being within 200 feet of a major intersection. As such any future development will share a single access. Streets The access road is a four-lane with turn lanes arterial avenue. Sidewalks, curbs, and gutters are currently in place. Topography The subject development site is level on the westerly boundary and slopes away down to the back or easterly boundary. This is reported to have been developed with fill. Soils Conditions/Contaminants No soils analysis was provided to the appraiser. It appears the site has adequate soils with normal drainage patterns and sufficient soil-bearing qualities to support the improvements. This statement, however, carries with it no expressed or implied warranty as to soils conditions or structure-supporting capabilities. Any questions regarding soils conditions should be answered by a competent soils engineer. NORTH COAST APPRAISAL NCA 20242423 34 Hazardous Waste No environmental report was provided for review. The analysis reveals no environment hazardous conditions. However, as appraisers, we have no expertise in the detection or identification of hazardous waste, or in determining its impact on the property. This appraisal assumes there is no hazardous waste contamination. If the site and/or improvement are found to be contaminated, our appraisal conclusions are invalid. Floodplain The subject site lies outside flood hazard areas and is located in a Zone X area on map 30031C0861E dated 04/21/2021. Utilities Available in the general area. Access to sewer and public water, electrical, phone and DSL is available to the site. Easements, Encroachments and Restrictions A review of the title was undertaken. There were typical utility easements noted as well as one trail easement which provides access to the areas’ city to mountain public foot trail system. The purpose of this appraisal assignment is to provide a “market value” opinion of value for the subject. Title to the subject is assumed to contain no undiscovered deed restrictions, adverse easements, or encroachments and that the subject has a free and clear title. Zoning Most of the subject site is within the City of Bozeman. The site is zoned R-O, residential-office. The City of Bozeman is currently revamping all zoning within city limits. The changes were slated to be adopted in January of this year; however, public comments were negative, and the city planners have delayed implementation of the new development standards. The subject zoning is slated to change from R-O to B1, Neighborhood Mixed Use. The B1 zoning outright permits mixed use with professional offices, small scale retail and apartment/residential use. The B1 standards are similar to the R-O standards. Objections to the proposed zoning changes should not impact this zoning district B1 and are mostly directed toward the proposed increases in residential density in single household neighborhoods without consideration for off-site parking and impact on neighborhoods. NORTH COAST APPRAISAL NCA 20242423 35 HIGHEST AND BEST USE At client/end user request, this appraisal assignment is a Market Value assignment, thus, we have considered the Highest and Best Use analysis. The subject’s current use is vacant agricultural lands recently subdivided into one of five residential development sites. The definition of Highest and Best Use is: “Highest and Best Use is the reasonable and probable use that supports the highest present value as of the effective date of appraisal. Alternatively, that use from among reasonably probable and legal alternative uses, found to be physically possible, appropriately supported, financially feasible and which results in the highest land value. The definition immediately above applies specifically to the highest and best use of the land. It is to be recognized that in cases where a site has extensive improvements on it, the highest and best use may very well be determined to be different from the existing one. The existing use will continue, however, unless and until land value in its highest and best use exceeds the total value of the property in its existing use."1 For a particular use of a piece of real property to be the highest and best use of that real property, several requirements must be met: 1. The proposed use must be legally permissible or reasonably possible. 2. The proposed use must be physically possible on the site. 3. The proposed use must be economically and financially feasible under the projected market conditions then existing. 4. The proposed use must be the most profitable among the alternatives that are legally permissible, physically possible, and economically feasible. The Highest and Best Use analysis involves two separate studies: (1) The site as if vacant and ready to be put to its Highest and Best Use; and, if the property is improved, then (2) A study of the Highest and Best Use of the property as improved. 1Byrl N. Boyce, ed., Real Estate Appraisal Terminology, revised edition, Ballinger Publishing Company, Cambridge, MA, 1983, page 126. NORTH COAST APPRAISAL NCA 20242423 36 Physically Possible The subject site is comprised of level to sloping topography and is accessed by arterial N 19th Ave. The site presents no impediments to future development. Legally Permissible The site is zoned residential R-O and future B1 zoning. Future development is likely due to access to infrastructure, road access, access to utilities and neighborhood compatibility. Residential-office district (R-O). The intent of the R-O residential-office district is to provide for and encourage the development of multi-household and apartment development and compatible professional offices and businesses that would blend well with adjacent land uses. These purposes are accomplished by: 1. Providing for a mixture of housing types, including single and multi-household dwellings to serve the varying needs of the community's residents. 2. Use of this zone is appropriate for areas characterized by office or multi-household development; and/or areas along arterial corridors or transitional areas between residential neighborhoods and commercial areas. This is an AS IS market value opinion and does not consider the implication of future development, but neighborhood influence supports defining the subject site as a development site. The vacant subject site may be offered as trade to the City of Bozeman in exchange for increased development density for an alternative residential project. The trade is based upon the City of Bozeman Municipal Code Chapter 38.380.050 regarding Affordable Housing Land Donation Alternative (see extracted Ordinance below).  Sec. 38.380.050. - Land donation alternative. A. As an alternative to constructing some or all of the affordable homes required by section 38.380.020, the developer may qualify for the incentives listed in section 38.380.040 by donating one or more parcels of land within the city limits. The land donation must meet the standards in this section and be approved by the director as providing equal or greater affordable housing benefit to the city. B. The developer may donate undeveloped parcels of land or ready-to-build house lots, provided the land is subject to a document recorded in the records of the Gallatin County Clerk and Recorder requiring the land be used only for the construction of affordable homes. C. The value of the land donated must equal or exceed the remaining cost of designing, obtaining land use and building approvals for, installing or upgrading infrastructure for, and constructing the number of affordable homes the annexer, subdivider, or developer would otherwise be required to provide in return for the requested incentives listed in subsection 38.380.030, as established by an independent NORTH COAST APPRAISAL NCA 20242423 37 valuation and economic study commissioned by and acceptable to the city and paid for by the developer. (Ord. No. 2105, § 12, 9-27-2022) This alternative land donation represents this investor’s development plan and is not considered in the Highest and Best Use analysis. The appraiser has been requested to provide an opinion of the market value for the site as vacant and not necessarily for use as land available for affordable housing. Financially Feasible A review of closed land sales within the immediate area demonstrates that demand for commercial and residential apartment development continues and market demand for rental properties continues. Maximally Productive See above. Conclusion The subject site Highest and Best Use of the subject site as development land for future development with numerous development options available. This is the use that meets the four tenets of Highest and Best Use analysis. The most probable buyer would be a developer for commercial and/or mixed- use property development. As Improved Not applicable/not improved. NORTH COAST APPRAISAL NCA 20242423 38 VALUATION ANALYSIS Methodology Valuation of real property typically considers three basic approaches to value, the Income Approach, the Sales Approach, and the Cost Approach. The Income Approach is based on the precept that income-producing property is usually purchased as an investment, and therefore the earning power of the asset is critical to understanding the property’s value. The subject is a vacant site, thus, there is no rental income generated by thus, the income approach to value is not applicable to this assignment. The second valuation approach is the Sales Comparison Approach. This approach provides an indication of property value in what is perhaps the most direct manner possible: it measures what someone is willing to pay for it. An essential premise of the Sales Comparison Approach is that the market will determine the price of the property being appraised in the same manner it determines the price for comparable, competitive properties. Essentially, the Sales Comparison Approach is a systematic procedure for carrying out comparative shopping. The last approach considered is the Cost Approach. This approach endeavors to estimate a property’s value by measuring the cost to replace the property with a similar and equally suitable structure. Analysis Discussion The subject is a vacant site. The applicable unit of comparison for vacant raw development land is the price paid per square foot. The derived market value per square foot was then applied. There are markets where the price per door is commonly used as the unit of comparison for residential apartment development, however, since the density of development depends largely upon product mix (studio units vs. one-bedroom apartments or two-bedroom apartments) which may radically influence price per door, the most appropriate unit of comparison applicable to this assignment is the price per square foot of site. The Cost Approach and the Income Approach have been excluded as these are not considered valid approaches when considering the valuation of vacant land. The Sales Comparison Approach has been used as the sole basis for development of an opinion of market value. NORTH COAST APPRAISAL NCA 20242423 39 INCOME APPROACH Introduction The Income Approach is based on the precept that income-producing property is usually purchased as an investment, and therefore the earning power of the asset is critical to understanding the property’s value. Real Estate Principles This approach relates primarily to the real estate principle of anticipation, which holds that value is affected by the expectation of future benefits. It also relates to the principle of substitution and acknowledges that investors will consider alternative, or substitute uses of their capital in the investment decision. Procedures The Income Approach is developed by analyzing the property’s income and expenses to forecast the most probable net operating income; this estimated net operating income is then trended into the future. In order to estimate net operating income for each year of the forecast period, projections are made with respect to a holding period of the investment, real growth of rental rate over the holding period, vacancy and uncollected income, and growth of expenses over the holding period. At the end of the holding period, a reversion or sale of the property is hypothesized based on direct capitalization of the following year’s income. Data used in this approach are rental comparisons of similar properties, vacancy surveys, expense information from similar properties, and finally, discount rates extracted from recent market transactions. This approach is not applicable to this assignment and has not been applied. NORTH COAST APPRAISAL NCA 20242423 40 COST APPROACH Introduction The Cost Approach endeavors to estimate a property’s value by measuring the cost to replace the property with a similar and equally suitable structure. In this way, the Cost Approach attempts to reflect the market by asking the question: Would a buyer pay more for an existing property than the cost to acquire a site and build a new building of equal desirability and utility? Real Estate Principles The real estate principle of substitution is basic to the Cost Approach, as is the principle of supply and demand. The Cost Approach can demonstrate potential developer profit and can thereby show the potential for future scarcity or oversupply. Procedures The procedures used in the Cost Approach are valuation of the land as though vacant, estimation of the replacement cost new, and a measurement of accrued depreciation. In arriving at an estimate of value by the Cost Approach, accrued depreciation is subtracted from the estimate of the replacement cost new. The result is then added to the estimated value of the site together with a depreciated value for site improvements. This approach is not applicable to this assignment and has not been applied. NORTH COAST APPRAISAL NCA 20242423 41 SALES COMPARISON APPROACH Introduction The Sales Comparison Approach provides an indication of property value in what is perhaps the most direct manner possible: it measures what someone is willing to pay. An essential premise of the Sales Comparison Approach is that the market will determine the price of the property being appraised in the same manner it determines the price for comparable, competitive properties. Essentially, the Sales Comparison Approach is a systematic procedure for carrying out comparative shopping. Real Estate Principles The Sales Comparison Approach reflects primarily the real estate principle of supply and demand. This principle holds that prices, and hence values, are driven by the relative supply of property in the marketplace, in relation to the demand for that type of property. Procedures The procedures used in the Sales Comparison Approach are to research the surrounding market to obtain sales and listing information on comparable properties. Relevant measures of comparison are then made between the sale comparables and the appraised property. These units of comparison are then adjusted to the appraised property using market-derived adjustment data. The result of this process is typically expressed as a value-per-square foot basis and is then used to derive an opinion of market value for the property. Section Outline Comparable Sales Data Comparable Analysis and Conclusion NORTH COAST APPRAISAL NCA 20242423 42 Subject Site: In selection of comparable sales, emphasis was placed on sales of commercial and multi-family residential development tracts. Montana is a non-disclosure state where the sales prices and terms of real estate transactions are not public information. There are no centralized sources of sales data, no obligatory requirements for sale participants to release specific data and many sales are subject to confidentiality agreements. Therefore, only those sales that were openly marketed for sale using the local Multiple Listing Service were utilized. Sales and market data gathered was confirmed with sources familiar with the transactions. The following table summarizes the comparable properties: NORTH COAST APPRAISAL NCA 20242423 43 Comp.Closing Date Analysis Usable Price/ FinancingNo. Location OMD/DOM Price Area (SF) SF Zoning Use1 Montana Woolen Land 1/19/2024 $2,000,000 43,996 $45.46Conventional B2 Community Business3100 W Main St 8/17/2023 OfficeBozeman, MT 4RetailBSC MLS#3766982 2350/2352 Vaquero Pkwy 3/3/2023 $635,000 18,382 $34.54Cash B2 Community BusinessLot 1, Block 16 1/6/2023 OfficeBozeman, MT 205 RetailBSC MLS#3732793 Annie Subdivision 12/15/2023 $3,000,000 98,446 $30.47 Conventional R5 Res/High Density1660 N 27th Ave 6/27/2023Apartments/CondoBozeman, MT 97 DOMIn process of rezoningBSC MLS#381023at time of sale4 Cattail Creek Sub Ph 3 12/12/2022 $899,000 24,178 $37.18 Conventional R3 ResidentialLot 3, Block 21 2/5/2022Medium DensityBozeman, MT 1DOM BSC MLS#3662435 Maple Terrace Land 10/13/2023 $1,100,000 25,746 $42.73Cash R-O Residential/OfficeN 19th Ave, Lots 15 and 16 7/6/2023 Mixed use allowedBozeman, MT 206 DOM BSC MLS#376107 &1086 Cattail Creek Sub Ph 1 Active Listing $845,000 19,602$43.11 Listing R-O Residential/OfficeNHN Warbler Way Active ListingMixed use allowedBozeman, MT 93 DOMCommercial/Resident.BSC MLS#3892777 Cattail Creek Sub Ph 2A&2B Active Listing $1,250,00033,977 $36.79 Active Listing R3 Residential3129/3143 Catron St Active ListingMedium DensityBozeman, MT 69 DOMBSC MLS#389761&3897628 Trakker Trail Land Active Listing $825,000 16,466 $50.10 Active Listing B2 Community BusinessLots 4,5,6 Trakker Trail Active ListingMixed use allowedBozeman, MT 400 DOMBSC MLS # 3892819 Thomas Street Apt Land Active Listing $1,200,000 39,640 $30.27 Active Listing R4 Res/High Density1242 Thomas Dr Active ListingApartments/CondoBozeman, MT 356 DOMincludes "shovel ready"BSC MLS#386806plans for 20 unit condo.Subj Maple Terrace Land Pending $1,000,000 25,000 $40.00Conventional R-O Residential/OfficeN 19th Ave, Lots 19 and 20 2/16/2024 Mixed use allowedBozeman, MT 101 DOMCommercial/Resident.BSC MLS#388084Land Sales Summary NORTH COAST APPRAISAL NCA 20242423 44 Comparable Number 1 Property: Montana Woolen Mills Land Location: 3100 W Main St Bozeman, MT 59718 Tax Parcel #s: RGG7132 MLS File #: Big Sky Country MLS #376698 Contract Date: 08/17/2023 Closing Date: 01/19/2024 Asking Price: $2,000,000 Financing Terms: Conventional Type of Sale: Arms-Length Price Adjustments: None Analysis Price: $2,000,000 Marketing Time: 4 days on market/original offer rescinded enabling this back-up offer. Seller: Reiham, Thomas & Peggy Living Trust Buyer: GFC Investment Company LLC Confirmation: Tom Starner (406)539-0717 Warranty Deed#: 2818988 Present Use: Vacant Land with an older economically obsolete improvement. Land Area: 1.009 acres/43,996 sf Asking Price/SF: $2,000,000 ÷ 43,996 sf = $45.46 Prior Sale/Transfer: There are no prior transfers noted for this parcel during the prior three-year period. Sale Data: The property is being purchased with development in mind. This site is located at the entry to Gallatin Mall and has a direct W Main Street frontage. The site includes an older building which will most likely be removed prior to redevelopment of the site. The lower sale price reflects negotiations required with Gallatin Mall which regulates access to the site. This requirement resulted in a lower sale price. The indicated market value per square foot is $53.00. NORTH COAST APPRAISAL NCA 20242423 45 Comparable Number 2 Property: 2350/2352 Vaquero Parkway Location: Lot 1, Block 16, Baxter Meadows Subdivision Phase 2A Bozeman, MT 59718 Tax Parcel #s: RFG50238 MLS File #: Big Sky Country MLS #372279 Contract Date: 01/06/2023 Closing Date: 03/03/2023 Asking Price: $749,900 Financing Terms: Cash Type of Sale: Arms-Length Price Adjustments: None Sale Price: $635,000 Marketing Time: 205 days on market Seller: Four Fellows LLC Buyer: ROI LLC Confirmation: Nick Zimmer (406) 980-0128 Warranty Deed#: 2735485 Present Use: Vacant Land Land Area: 0.422 acres/19,254 sf Sale Price/SF: $635,000 ÷ 19,254 sf = $34.54 Prior Sale/Transfer: No prior sales during the previous twelve months. Subsequent sales post construction of units that were built by this purchaser. Sale Data: The property was purchased with development in mind. Sale included no concessions and was sold cash. The sale included preliminary plans with approvals pending finalization of fire suppression plans for 8 units in two side by side buildings with mixed use allowed. . After all adjustments have been applied, the indicated market value for the subject per square foot is $36.00. NORTH COAST APPRAISAL NCA 20242423 46 Comparable Number 3 Property: Annie Subdivision Land Location: 1660 N 27th Avenue Bozeman, MT 59718 Tax Parcel #s: RGG69232 MLS File #: Big Sky Country MLS #381023 Contract Date: 06/27/2023 Closing Date: 12/16/2023 Asking Price: $3,495,000 Financing Terms: Cash Type of Sale: Arms-Length Price Adjustments: None Sale Price: $3,000,000 Marketing Time: 97 days on market Seller: Prowell II, LLC Buyer: Bozeman Apartment Holdings LLC Confirmation: Jason Zalac (406) 582-0250 Warranty Deed#: 2817144 Present Use: Vacant Land. Land Area: 2.26 acres/98,446 sf Sale Price/SF: $3,000,000 ÷ 98,446 = $30.47/sf Prior Sale/Transfer: No prior transfer noted in past three years. Sale Data: The property was purchased with development in mind. Sale included no concessions and sold with conventional financing. Prior to being offered for sale, the broker/owner received a zoning increase from R4 to R5 thereby increasing density. A site size adjustment has been applied reflecting larger sites selling for less per square foot than smaller sites. After all adjustments have been applied, the indicated market value for the subject per square foot is $39.00. NORTH COAST APPRAISAL NCA 20242423 47 Comparable Number 4 Property: Cattail Street Land Location: 3326 Warbler Way Bozeman, MT 59718 Tax Parcel #s: RFG53064 MLS File #: Big Sky Country MLS #366243 Contract Date: 02/05/2022 Closing Date: 12/12/2022 Asking Price: $899,000 Financing Terms: Cash Type of Sale: Arms-Length Price Adjustments: None Sale Price: $899,000 Marketing Time: 1 day on market Seller: Susanne Bennett Buyer: Delpark USA Warbler Inc Confirmation: Jody Savage (406) 209-8884 Special WD#: 2792398 Present Use: Vacant Land Land Area: 0.555 acres/24,178 sf Sale Price/SF: $899,000 ÷ 24,178 sf = $37.18 Prior Sale/Transfer: None noted during previous 12 months. Sale Data: The property was purchased with development in mind. Sale included no concessions and was sold cash/bank loan. No additional adjustments were required. After all adjustments have been applied, the indicated market value for the subject per square foot is $39.00. NORTH COAST APPRAISAL NCA 20242423 48 Comparable Number 5 Property: Maple Terrace Land Location: Lots 15 and 16, Maple Terrace Subdivision Block A Bozeman, MT 59718 Tax Parcel #s: RGG5326 and RGG5325 MLS File #: Big Sky Country MLS #376107 and #376108 Contract Date: 07/06/2023 Closing Date: 10/13/2023 Asking Price: $1,290,000 Financing Terms: Private financing Type of Sale: Arms-Length Price Adjustments: None Analysis Price: $1,100,000 Marketing Time: 334 days on market Seller: Altaya Properties LLC Buyer: S2K/Miller Babcock LLC Confirmation: Travis Ballenger (406) 539-7653 Warranty Deed#: 2813118 Present Use: Vacant Land Land Area: 0.592 acres/25,746 sf Asking Price/SF: $1,100,000 ÷ 25746 = $42.73 Prior Sale/Transfer: None noted. Sale Data: The property is being purchased with development in mind and included design plans for mixed use buildings/one per site. The two lots were offered for sale separately but were purchased as an assemblage. This purchaser is also the subject purchaser. The appraiser attempted to contact the client but was unable to confirm plans for the vacant lots after their acquisition. The indicated market value per square foot is $43.00. NORTH COAST APPRAISAL NCA 20242423 49 Comparable Number 6 Property: Cattail Creek Sub Ph 1 Location: NHN Warbler Way Bozeman, MT 59718 Tax Parcel #s: RFG56547 MLS File #: Big Sky Country MLS #389277 Contract Date: Active Listing Closing Date: Active Listing Asking Price: $845,000 Financing Terms: Active Listing Type of Sale: Arms-Length Price Adjustments: -10%/reflecting market price adjustments and list price to eventual sale price adjustments. Analysis Price: $760,500 Marketing Time: 899 cumulative days on market Seller: Hochstetler, Adam Buyer: Active Listing Confirmation: Sue Frye (406) 556-5056 Warranty Deed#: Active Listing Present Use: Vacant Land Land Area: 0.45 acres/19,602 sf Analysis Price/SF: $760,500 ÷ 19,602 sf = $38.80 Prior Sale/Transfer: There are no prior transfers noted for this parcel during the prior three-year period. Sale Data: The property is being purchased with development in mind. This is a remainder land purchase, that is this property includes a prior entitlement to complete unit development without plans being provided with this purchase. After adjusting for the interior street location, the indicated market value per square foot is $41.00. NORTH COAST APPRAISAL NCA 20242423 50 Comparable Number 7 Property: Cattail Creek Sub Ph 2A&2B Location: 3129&3143 Catron St Bozeman, MT 59718 Tax Parcel #s: RFG56547 MLS File #: Big Sky Country MLS #389761 and 389762 Contract Date: Active Listings Closing Date: Active Listings Asking Price: $1,250,000 Financing Terms: Active Listing Type of Sale: Arms-Length Price Adjustments: -10%/reflecting market price adjustments and list price to eventual sale price adjustments. Analysis Price: $1,125,000 Marketing Time: 69 cumulative days on market Seller: Bjella, Karli Buyer: Active Listings Confirmation: Marcie Hahn-Knoff (406)599-3530 Warranty Deed#: Active Listings Present Use: Vacant Land Land Area: 0.78 acres/33,977 sf Analysis Price/SF: $1,125,000 ÷33,977sf = $33.11 Prior Sale/Transfer: The two lots were purchased as an assemblage on 01/23/2023(BSCMLS#379433 and #379434. Each lot was purchased for $432,500 each or $865,000 total. This was an arm’s length purchase with no concessions to the sale price offered by the sellers. Sale Data: The property is currently being offered for sale with eventual development in mind. There are no plans included with this purchase. After adjusting for the interior street location and larger site, the indicated market value per square foot is $37.00 per square foot. NORTH COAST APPRAISAL NCA 20242423 51 Comparable Number 8 Property: Trakker Trail Lots Location: Lots 4, 5, and 6, Trakker Trail Bozeman, MT 59718 Tax Parcel #s: RFG50176, RFG50177, and RFG50178 MLS File #: Big Sky Country MLS #389281 Contract Date: Active Listing Closing Date: Active Listing Asking Price: $825 ,000 Financing Terms: Active Listing Type of Sale: Arms-Length Price Adjustments: -10%/reflecting market price adjustments and list price to eventual sale price adjustments. Analysis Price: $742,500 Marketing Time: 400 cumulative days on market Seller: Cover, Cynthia Buyer: Active Listing Confirmation: Nathan Dyk (406) 539-1155 Warranty Deed#: Active Listing Present Use: Vacant Land Land Area: 0.37 acres/15,493 sf Analysis Price/SF: $742,500 ÷19,493 sf = $46.51/sf Prior Sale/Transfer: There are no recent transfers noted for the lots. Sale Data: The three adjacent lots are offered for sale individually or bundled either for two adjacent lots or for all three lots together. This listing includes all three lots due to limited individual size of the lots which limits development options. The assemblage of three lots together conform to market expectations for B2 lot development. The property is currently being offered for sale with eventual development in mind. There are no plans included with this purchase. After adjusting for the interior street location and smaller site, the indicated market value per square foot is $47.00 per square foot. NORTH COAST APPRAISAL NCA 20242423 52 Comparable Number 9 Property: Thomas Street Apartment Condo Land Location: 1242 Thomas Dr Bozeman, MT 59718 Tax Parcel #s: RFG8613 MLS File #: Big Sky Country MLS #386806 Contract Date: Active Listing Closing Date: Active Listing Asking Price: $1,200,000 Financing Terms: Active Listing Type of Sale: Arms-Length Price Adjustments: -10%/reflecting market price adjustments and list price to eventual sale price adjustments. Analysis Price: $1,080,000 Marketing Time: 356 cumulative days on market Seller: ABS, LLC Buyer: Active Listing Confirmation: Jim Applebee (406) 579-0839 Warranty Deed#: Active Listing Present Use: Vacant Land Land Area: 0.91 acres/39,640 sf Analysis Price/SF: $1,080,000 ÷39,640 sf = $27.25 Prior Sale/Transfer: None noted in the prior twelve months. Sale Data: The property is currently being offered for sale with eventual development in mind. This is advertised as a “shovel ready” development project with plans and City of Bozeman approvals for 20 garden style single level condominium apartment units. The plans include 7 studio apartments, 9 one-bedroom units and 4 two-bedroom units. The subject also includes plans for apartment development; however, these plans are preliminary in nature and are not yet finalized with the City of Bozeman. After adjusting for the interior street location and larger site as well as plans, the indicated market value per square foot is $28.00 per square foot. NORTH COAST APPRAISAL NCA 20242423 53 Comparable Analysis and Conclusion The comparable range in sales price/asking price per square foot is from a low of $27.00 to a high of $47.00. After all adjustments have been applied, the adjusted range in sale price/asking price narrowed to $28.00 and $53.00 per square foot. Overview: The comparable properties were analyzed for location, physical, and other conditions that may have influence on the value of the comparable sale property. Conclusion: Property adjustments were made to accommodate for time of sale, location, and physical differences. The median adjusted indicated market value is $39.00/sf while the average adjusted indicated market value is $40.14/sf. The concluded opinion of market value for the subject site is $40.00 per square foot which concurs with the pending purchase price of $1,000,000 or $40/sf for the 25,000 square foot lot. A means test of reliability of the indicated market value has been applied. This is a weighted average with most weight awarded the most reliable market value indictors and lower weight awarded those comparables with less consideration. These “merit” indicators are then applied to the adjusted indicated market value of each comparable. These are then added up, building the indicated market value. Closed sales #1 through 5 have been awarded greatest consideration in the final indicated market value. The four active listings were awarded least consideration. A means test of reliability has been completed which can provide us with a measure of reliability of the concluded opinion of market value and is not depended upon to provide the appraiser with a market value opinion. In consideration for the contributory for the location, the opinion of market value per square foot is concluded to be $40.00 which is supported by the weighted average above. 25,000 x $40.00/SF = $1,000,000 Comparable Indicated MV Weight Contributory Value Sale #1 $53 x 16.0% $8.40 Sale #2 $36 x 16.0% $5.80 Sale #3 $39 x 16.0% $6.20 Sale #4 $39 x 16.0% $6.24 Sale #5 $43 x 16.0% $6.84 Sale #6 $41 x 5.0% $2.04 Sale #7 $37 x 5.0% $1.83 Sale #8 $47 x 5.0% $2.33 Sale #9 $28 x 5.0% $1.41 Rounded $41.08 Weighted Average NORTH COAST APPRAISAL NCA 20242423 54 The following table summarizes the adjustments: Subject Comp 1 Comp 2 Comp 3 Comp 4 Comp 5 Comp 6 Comp 7 Comp 8 Comp 9Property Maple Terrace Land Montana Woolen Land 2350/2352 Vaquero Pkwy Annie Subdivision Cattail Creek Sub Ph 3 Maple Terrace Land Cattail Creek Sub Ph 1 Cattail Creek Sub Ph 2A&2B Trakker Trail Land Thomas Street Apt LandN 19th Ave, Lots 19 and 20 3100 W Main St Lot 1, Block 16 1660 N 27th Ave Lot 3, Block 21 N 19th Ave, Lots 15 and 16 NHN Warbler Way 3129/3143 Catron St Lots 4,5,6 Trakker Trail 1242 Thomas DrBozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Bozeman, MT Sale Date:Pending 1/19/2024 3/3/2023 12/15/2023 12/12/2022 10/13/2023 Active Listing Active Listing Active Listing Active ListingOff-Market Date:2/16/2024 8/17/2023 1/6/2023 6/27/2023 2/5/2022 7/6/2023Active Listing Active Listing Active Listing Active ListingSale Price:$1,000,000 $2,000,000 $635,000 $3,000,000 $899,000 $1,100,000 $845,000 $1,250,000 $825,000 $1,200,000Adjustments:$0$0$0$0$0$0($84,500)($125,000)($82,500)($120,000)Analysis Price:$1,000,000 $2,000,000 $635,000 $3,000,000 $899,000 $1,100,000 $760,500 $1,125,000 $742,500 $1,080,000Zoning:R-O B2 B2 R5 R3 R-O R-O R3 B2 R4Site Size (SF)25,000 43,996 18,382 98,446 24,178 25,746 19,602 33,977 15,943 39,640Site Size (Acres)0.57 1.01 0.42 2.26 0.56 0.59 0.45 0.78 0.37 0.91Street FrontageNorth 19th Ave West Main Street Vaquero Pkway N 27th off Oak St Warbler Way North 19th Ave W Main St North 19th Ave Baxter Lane Area Baxter Lane AreaLocationEntry Corridor Entry Corridor NW Bozeman NW Bozeman NW Bozeman Entry Corridor NW Bozeman NW Bozeman NW BozemanNW BozemanPrice/SF (Site)$40 $45 $35 $30 $37 $43 $39 $33 $47 $27Age of SalePending Sale 9 Months 15 Months 11 Months 26 Months 16 Months Active Listing Active Listing Active Listing Active ListingAdjustment0% 0% 0% 0% 0% 0% 0% 0% 0%Adjusted Price/SF$45 $35 $30 $37 $43 $39 $33 $47 $27EncumbrancesFee Simple Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Fee SimpleAdjustment0% 0% 0% 0% 0% 0% 0% 0% 0%Adjusted Price/SF$45 $35 $30 $37 $43 $39 $33 $47 $27LocationArterial Arterial Interior Street Interior Street Interior Street Arterial Interior Street Interior Street Interior Street Interior StreetAdjustment 0% 5% 5% 5% 0% 5% 5% 5% 5%Adjusted Price/SF$45 $36 $32 $39 $43 $41 $35 $49 $29Site UtilityGood Good Good Good Good Good Good Good Good GoodAdjustment0% 0% 0% 0% 0% 0% 0% 0% 0%Adjusted Price/SF$45 $36 $32 $39 $43 $41 $35 $49 $29Additional ImprovementsNone Building needs to be razed None None None None None None None Plans includedAdjustment5% 0% 10% 0% 0% 0% 0% 0% -10%Adjusted Price/SF$48 $36 $35 $39 $43 $41 $35 $49 $26AccessAverage Average- Average Average Average Average Average Average Average AverageAdjustment5% 0% 0% 0% 0% 0% 0% 0% 0%Adjusted Price/SF$50 $36 $35 $39 $43 $41 $35 $49 $26Street FrontageAdequate Adequate Adequate Adequate Adequate Adequate Average Average Average AverageAdjustment0% 0% 0% 0% 0% 0% 0% 0% 0%Adjusted Price/SF$50 $36 $35 $39 $43 $41 $35 $49 $26Zoning:R-O B2 B2 R5 R3 R-O R-O R3 B2 R4Adjustment0% 0% 0% 0% 0% 0% 0% -5% 0%Adjusted Price/SF$50 $36 $35 $39 $43 $41 $35 $46 $26Size25,000 43,996 18,382 98,446 24,178 25,746 19,602 33,977 15,943 39,640Adjustment5% 0% 10% 0% 0% 0% 5% 0% 10%Adjusted Price/SF$53 $36 $39 $39 $43 $41 $37 $46.46 $28Adjusted Price/SF$53 $36 $39 $39 $43 $41 $37 $47 $28Indicated Value/SF (Rounded)$40.14 Indicated Value $1,003,472Rounded $1,000,000AdjustmentsPhysical DifferencesLand Sales ComparablesMarket Data GridComparable Information NORTH COAST APPRAISAL NCA 20242423 55 Comparable Plat Maps Comp 1 Montana Woolen 3100 W Main St NORTH COAST APPRAISAL NCA 20242423 56 Comparable Plat Maps Comp 2 Vaquero Parkway 2350/2352 Vaquero Parkway NORTH COAST APPRAISAL NCA 20242423 57 Comparable Plat Maps Comp 3 Annie Subdivision 1660 N 27th Ave NORTH COAST APPRAISAL NCA 20242423 58 Comparable Plat Maps Comp 4 Cattail Creek Sub Ph 3 3326 Warbler Way NORTH COAST APPRAISAL NCA 20242423 59 Comparable Plat Maps Comp 5 Maple Terrace Lots 15 and 16 808/812 N 19th Ave NORTH COAST APPRAISAL NCA 20242423 60 Comparable Plat Maps Comp 6 Cattail Creek Phase 1 2916/2918 Warbler Way NORTH COAST APPRAISAL NCA 20242423 61 Comparable Plat Maps Comp 7 Cattail Creek PH 2A&2B 3129 Catron St NORTH COAST APPRAISAL NCA 20242423 62 Comparable Plat Maps Comp 8 Lots 4, 5, and 6 Baxter Meadows Sub Ph 2A NORTH COAST APPRAISAL NCA 20242423 63 Comparable Plat Maps Comp 9 Baxter Lane Sub 1, Lot 4 NORTH COAST APPRAISAL NCA 20242423 64 Location Map NORTH COAST APPRAISAL NCA 20242423 65 RECONCILIATION ESTIMATE OF MARKET VALUE Based upon the results of this analysis, the opinion of market value for the subject is $940,000. One valuation approach was used for the subject property and is summarized as follows: Easement in Gross Income Approach N/A Cost Approach N/A Sales Comparison Approach $1,000,000 The Income Approach to value is not considered a valid market value indicator and has not been applied. The Cost Approach is also not considered a valid market value indicator for raw land sales. The Sales Comparison Approach compared the subject to a selection of comparable sales. While these sales reflected variations in physical characteristic and changing market conditions, the market forces affecting each are similar enough to the subject to warrant comparison. Overall, the Sales Comparison Approach provides a strong indication of market value. The concluded opinion of market value falls at the pending purchase price. The Sales Comparison Approach is considered the most valid market value indicator for this assignment. The market value for the subject is concluded to be: ONE MILLION DOLLARS $1,000,000 NORTH COAST APPRAISAL NCA 20242423 66 ADDENDA NORTH COAST APPRAISAL NCA 20242423 67 CERTIFICATION I certify that, to the best of my knowledge and belief:  The statements of facts contained in this report are true and correct.  The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and our personal, unbiased professional analyses, opinions, and conclusions.  The appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan.  The appraiser has no present or prospective interest or bias in the property that is the subject of this report, and no personal interest or bias with respect to the parties involved.  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.  The reported analyses, opinions, and conclusions were developed, and this report has been prepared in conformity with the standards and reporting requirements of the Uniform Standards of Professional Appraisal Practice.  Dominique Savoie has performed a physical visual inspection of the subject property and comparable sales, performed all the pertinent research, and prepared this report. No other person provided significant real property appraisal assistance to the appraiser.  The appraiser of record has not previously appraised this property or been engaged in any capacity, consulting, appraisal or otherwise during the preceding three-year period immediately preceding the engagement of this appraisal.  There is no appraisal management company associated with this appraisal assignment. Appraiser Dominique M Savoie REA-RAG-LIC-690 Expires 03/31/2025 NORTH COAST APPRAISAL NCA 20242423 68 ASSUMPTIONS AND LIMITING CONDITIONS The appraiser’s certification that appears in the appraisal report is subject to the following conditions: Acceptance of and use of this appraisal report constitutes acceptance of the following limiting conditions and assumptions. This appraisal report is to be used for the purposes stated herein. 1.) The Appraiser shall not be responsible for any such conditions that do exist or for the engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 2.) The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he/she considers to be reliable and believes them to be true and correct. 3.) The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice. (USPAP) 4.) The appraiser must provide his/her prior written consent before the lender/client, specified in the appraisal report, can distribute the appraisal report (including conclusions about the property value, the appraiser’s identity and professional designations, and references to any professional appraisal organization or the firm with which the appraiser is associated) to anyone other than the borrower, the mortgagee or its successors and assigns, the mortgage insurer, consultants, professional appraisal organizations, any state or federally approved financial institution, or any department, agency, or instrumentality of the United States, or any state, or the District of Columbia, except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having obtained the appraiser’s prior written consent. The appraiser’s written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render opinions about the title. The property is appraised on the basis of it being under responsible ownership. 5.) The appraiser has noted in the appraisal report any adverse conditions observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse conditions that would make the property more or less valuable and has assumed that there are no such conditions and makes no guarantees or warranties, expressed or implied, regarding the condition of the property. 6.) The appraiser is not required to give testimony or appear in court in regards the appraisal of the property in question unless arrangements have been previously made. NORTH COAST APPRAISAL NCA 20242423 69 7.) The property is assumed to be outside areas where flood hazard insurance is mandatory. However, Flood Maps used are limited with respect to accuracy. Due diligence has been exercised in interpreting these maps. 8.) It is assumed that there exist no zoning violations, encroachments, easements, or other restrictions which would negatively affect the subject unless otherwise stated and that the proposed improvements comply with all applicable federal, state, and local government requirements, environmental regulations and laws unless otherwise stated in the report. 9.) The liability of North Coast Appraisal is limited to the users as defined therein. There is no further liability, accountability, or obligation to any third party. 10.) The appraiser cannot predict or evaluate the possible effects of future economic events that may affect the marketability, desirability, or value of the subject property. 11.) Montana is a non-disclosure state where the sales prices and terms of real estate transactions are not public information. There are no centralized sources of sales data, no obligatory requirements for sale participants to release specific date and many sales are subject to confidentiality statements. Sales and market data gathered was confirmed with sources familiar with the transactions to the best of this appraiser's ability. Attempts to discover past sales for the comparables within the past thirty-six months yielded no additional information. Appraiser Dominique M Savoie General Certified Appraiser REA-RAG-LIC-690 Expires 03/31/2025 NORTH COAST APPRAISAL NCA 20242423 70 NORTH COAST APPRAISAL NCA 20242423 71