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HomeMy WebLinkAbout Parking Lot Appraisal at Black and Mendenhall, Carnegie LotS UMMARY R EPORT R EAL E STATE A PPRAISAL Of Bozeman City Public Parking Lot At the Southeast Inters ection of Black Avenue and Mendenhall Street Bozeman, Gallatin County, MT, 59718 As of September 14, 2011 Prepared For Mr. Paul Burns Parking Manager City of Bozeman 121 North Rouse Ave. Bozeman, MT 59715 Prepared by A PPRAISAL S ERVICES OF B OZEMAN , I NC . PO Box 1076 Bozeman, MT 59771 Jerry R. Gossel, Certified General, MT-106 File Number: 11-361 A PPRAISAL S ERVICES OF B OZEMAN , I NC . PO Box 1076 Bozeman, MT 59771 www.AppraisalServicesBozeman.com 406-587-5044 Fax:406-5897-5481 asjgoss@gmail.com October 5, 2011 Mr. Paul Burns Parking Manager City of Bozeman 121 N. Rouse Ave. Bozeman, MT 59715 Re: Summary Report, Re al Estate Appraisal City of Bozeman Public Parking Lot At the Southeast Intersection of Black Avenue and Mendenhall Street Bozeman, Gallatin County, MT, 59718 Dear Mr. Burns: At your request, I have prepared an apprai sal for the above referenced property, which may be briefly described as follows: A 26,500 square foot vacant lot used by the City of Bozeman for public parking. Please reference page 10 of this report for important information re garding the scope of research and analysis for this appraisal, including property id entification, inspection, highest and best use analys is and valuation methodology. I certify that I have no present or contemplated future intere st in the property beyond this estimate of value. The appraiser has not pe rformed any prior services regarding the subject within the previous three years of the appraisal date. Your attention is directed to the Limiting Conditions and Assumptions section of this report (page 8). Acceptance of this report constitutes an ag reement with these conditions and assumptions. In particular, I note the following: October 5, 2011 Page 2 Hypothetical Conditions:  There are no hypothetical conditi ons for this appraisal.  None.  None. Extraordinary Assumptions:  There are no Extraordinary Assumptions for this appraisal.  None.  None. Based on the appraisal described in the accompanying report, subject to the Limiting Conditions and Assumptions, Extraordinary Assumptions and Hypothetical Conditions (if any), I have made the following value conclusion(s): Current As Is Market Value: The “As Is” market value of the Fee Simple estate of the property, as of September 14, 2011 is: $1,500,000 One Million Five Hundred Thousand Dollars The market exposure time 1 preceding September 14, 2011 would have been 12-24 months and the estimated marketing period 2 as of September 14, 2011 is 12-24 months. Respectfully submitted, Appraisal Co. Valuation & Consulting Jerry R. Gossel, Certified General MT-106 1 Exposure Time: see definition on page 10. 2 Marketing Time: see definition on page 9. T ABLE OF C ONTENTS Summary of Important F acts and Conclusions ................................................................... 5   Definitions....................................................................................................................... 6   Limiting Conditions and Assumptions ............................................................................... 8   Scope of Work .................................................................................................................. 10   Market Area Summary ...................................................................................................... 12   Property Description ......................................................................................................... 20   Site Plan ........................................................................................................................ 21   Assessment and Taxes ...................................................................................................... 29   Zoning ............................................................................................................................... 30   Highest and Best Use ........................................................................................................ 3 1   Valuation Methodology .................................................................................................... 32   Analyses Applied .......................................................................................................... 32   Land Value ........................................................................................................................ 33   Sales Comparison Approach – Land Valuation ................................................................ 33   Land Comparables ........................................................................................................ 33   Analysis Grid ................................................................................................................ 38   Lot Value Calculations: .................................................................................................... 40   Final Reconciliation .......................................................................................................... 40   Value Indications .......................................................................................................... 40   Value Conclusion .......................................................................................................... 40   Certification Statement ..................................................................................................... 4 1   Appraisal Services of Bozeman, Inc. Page 5  Summary of Important Facts and Conclusions G ENERAL Subject: A 26,500 square foot vacant lo t used by the City of Bozeman for a public parking lot. Owner: City of Bozeman Legal Description: Original Plat of Bozeman Amended NE4, Section 7, Township 2 South, Range 6 East N. 78’ Lots 18-22 Block E Plat C-1-F, and Lot 17-A. Tax Identification: RGH33779 Exempt Date of Report: October 5, 2011 Intended Use: The intended use is for city purposes. Intended User(s): The client. No other users ar e identified by the appraiser. . Sale History: The subject has not sold in th e last three years, according to public records. Current Listing/Contract(s): The subject is not currently listed for sale, or under contract. P ROPERTY Land Area: 26,500 square feet Zoning: B-3 Central Business District Highest and Best Use of the Site: The highest and best use of the subject, as vacant, is for commercial development. Highest and Best Use as Improved: The highest and best use of the subject, as vacant, is for commercial development. V ALUE I NDICATIONS Land Value: $1,500,000 Reconciled Value(s): As Is Value Conclusion(s) $1,500,000 Effective Date(s) September 14, 2011 Property Rights Fee Simple Appraisal Services of Bozeman, Inc. Page 6  Definitions Market Value:3 The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in othe r precisely revealed terms, fo r which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the bu yer and seller each acting prudently, knowledgeably, and for self-interest, and as suming that neither is under undu e duress. A Fee Simple estate is defined 3 as: Absolute ownership unencum bered by any othe r interest or estate, subject only to the limitations imposed by th e governmental power s of taxation, eminent domain, police power, and escheat. A Leased Fee interest is defined 3 as: A freehold (ownership interest) where the possessory interest has been granted to another party by the creation of a contractual landlord-tenant relationship (i.e ., a lease). Marketing Time is defined 3 as: An opinion of the amount of time it mi ght take to sell a real or personal property interest at the concluded market value level during the period immediately after the effectiv e date of the appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of the appraisal. Advisory Opinion 7 of the Appraisal Standards Board of The Appraisal Foundation and Statement on Appraisa l Standards No. 6, "Reasonable Exposure Time in Real Property a nd Personal Property Market Value Opinions" address the determination of reasonable exposure and marketing time. Exposure Time is defined 3 as: 1. The time a property remains on the market. 2. The estimated length of time the property interest being ap praised would have been offered on the market prior to th e hypothetical consummation of a sale at market value on the effective date of the appraisal; a retrospective estimate based 3 Appraisal Institute, The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010). Appraisal Services of Bozeman, Inc. Page 7  on an analysis of past events assuming a competitive and open market. See Marketing Time, above. Gross Building Area (GBA): Total floor area of a bu ilding, excluding unenclosed areas, measured from the exterior of the walls of the above-grade area. This includes mezzanines and basements if and when typically included in the region.3 Rentable Area (RA): For office buildings, the tenant ’s pro rata portion of the entire office floor, excluding elements of the buildi ng that penetrate thr ough the floor to the areas below. The rentable area of a floor is computed by measuring the inside finished surface of the dominant portion of the perm anent building walls, excluding any major permanent penetrations of the floor. Alterna tively, the amount of space on which the rent is based; calculated acco rding to local practice.3 Gross Leasable Area (GLA): Total floor area designed for the occupancy and exclusive use of tenants, including basements and mezzan ines; measured from the center of joint partitioning to the outside wall surfaces.3 As Is Market Value The estimate of the market value of the real property in its current physical condition, use and zoning as of the appraisal date.3 Stabilized Value Stabilized value is the prospective value of a property after construction has been completed and market occupancy and cash flow have been achieved.4 As Complete Value The prospective value of a property after all construction has been completed. This value reflects all expenditures for lease-up and occupancy that may be expected to have occurred at that point in time, which may or may not put the property at stabilized value. 4 Narrative1.com. Thomas W. Armstrong, MAI Appraisal Services of Bozeman, Inc. Page 8  Limiting Conditions and Assumptions Acceptance of and/or use of this report constitutes acceptance of the following limiting conditions and assumptions; these can only be modified by written documents executed by both parties. This appraisal is to be used only for the purpos e stated herein. While distribution of this appraisal in its entirety is at the discretion of the client, individual sections shall not be distributed; this report is intended to be used in whole and not in part. No part of this appraisal, its value estimates or the identity of the firm or the appraiser(s) may be communicated to the public through adve rtising, public relations , media sales, or other media. All files, work papers and documents developed in connect ion with this assignment are the property of Appraisal Services of Bozem an, Inc. Information, estimates and opinions are verified where possible, but cannot be guaranteed. Plans provi ded are intended to assist the client in visualizing the property ; no other use of these plans is intended or permitted. No hidden or unapparent conditions of the pr operty, subsoil or stru cture, which would make the property more or less valuable, we re discovered by the a ppraiser(s) or made known to the appraiser(s). No responsibil ity is assumed for such conditions or engineering necessary to disc over them. Unless otherwise st ated, this appraisal assumes there is no existence of hazardous materials or conditions, in any form, on or near the subject property. Unless otherwise stated in this report, the existence of hazardous substances, including without limitation asbestos, polychlorinated bi phenyl, petroleum leakag e, or agricultural chemicals, which may or may not be pres ent on the property, was not called to the attention of the appraiser nor did the a ppraiser become aware of such during the appraiser’s inspection. The appraiser has no know ledge of the existence of such materials on or in the property unless othe rwise stated. The appraiser, ho wever, is not qualified to test for such substances. The presence of su ch hazardous substances may affect the value of the property. The value opinion developed he rein is predicated on the assumption that no such hazardous substances exist on or in the property or in such proximity thereto, which would cause a loss in value. No res ponsibility is assumed for any such hazardous substances, nor for any expertise or knowledge required to discover them. Unless stated herein, the prope rty is assumed to be outside of areas where flood hazard insurance is mandatory. Maps used by public and private agencies to determine these areas are limited with respect to accuracy. Due diligen ce has been exercised in interpreting these maps, but no responsibil ity is assumed for misinterpretation. Good title, free of liens, encumbrances a nd special assessments is assumed. No responsibility is assumed for matters of a legal nature. Appraisal Services of Bozeman, Inc. Page 9  Necessary licenses, permits, consents, legisl ative or administrative authority from any local, state or Federal government or priv ate entity are assumed to be in place or reasonably obtainable. It is assumed there are no zoning violat ions, encroachments, easements or other restrictions which would affect the s ubject property, unle ss otherwise stated. The appraiser(s) are not required to give te stimony in Court in c onnection with this appraisal. If the appraisers are subpoenaed pursuant to a court order, th e client agrees to pay the appraiser(s) Appraisal Services of Bozeman, Inc. regular per diem rate plus expenses. Appraisals are based on the da ta available at the time th e assignment is completed. Amendments/modifications to appraisals base d on new information made available after the appraisal was completed will be made, as soon as reasonably possible, for an additional fee. Americans with Disabilities Act (ADA) of 1990 A civil rights act passed by Congress guarant eeing individuals with disabilities equal opportunity in public accommodations, em ployment, transportation, government services, and telecommunications . Statutory deadlines become effective on various dates between 1990 and 1997. Appraisal Services of Bozeman, Inc. has not made a determination regarding the subjec t’s ADA compliance or non-compliance . Non- compliance could have a negative impact on valu e, however this has not been considered or analyzed in this appraisal. Appraisal Services of Bozeman, Inc. Page 10  Scope of Work According to the Uniform Standards of Pr ofessional Appraisal Practice, it is the appraiser’s responsibility to de velop and report a scope of work that results in credible results that are appropriate for the appraisal problem and intended user(s). Therefore, the appraiser must identify and consider: ● the client and intended users; ● the intended use of th e report; ● the type and definition of value; ● the effective da te of value; ● assignment conditions; ● typical client expect ations; and ● typical appraisal work by p eers for similar assignments. This appraisal is prepared for Mr. Paul Bu rns, Parking Manager, City of Bozeman. The problem to be solved is to estimate the 'as is' market value of th e subject property. The intended use is for city purposes. This appraisa l is intended for the use of client. No other users are identified by the appraiser. . S COPE OF W ORK Report Type: This is a Summary Report as defined by Uniform Standards of Professional Appraisal Practice under Standards Rule 2-2(B). This format provides a summary of the appraisal pr ocess, subject and market data and valuation analyses. Property Identification: The subject has been identified by the legal description and the assessors' parcel number. Inspection: An exterior viewing of the subject property has been made, and photographs taken. Market Area and Analysis of Market Conditions: A complete analysis of market conditions has been made. The appraiser maintains and has access to comprehensive databases for this market area and has reviewed the market for sale s and listings relevant to this analysis. Highest and Best Use Analysis: A complete as vacant and as improved highest and best use analysis for the subject has been made. Physically possible, legally permissible and financially feasible uses were cons idered, and the maximally productive use was concluded. Appraisal Services of Bozeman, Inc. Page 11  Valuation Analyses Cost Approach: A cost approach was not a pplied as the property is a vacant lot. Sales Comparison Approach: A sales approach was applied as there is adequate data to develop a value estimate and this approach reflects market behavior for this property type. Income Approach: An income approach was not applied as the subject is not an income producing property. Hypothetical Conditions:  There are no hypothetica l conditions for this appraisal. Extraordinary Assumptions:  There are no Extraordinary Assumptions for this appraisal. Appraisal Services of Bozeman, Inc. Page 12  Market Area Summary The four forces that influence value in a market are social, economic, governmental, and environmental. This analysis identifies the characteristics that influence value trends in the past and that may affect values in the future. Bozeman, the county seat, is located in the southwest portion of the state in Gallatin County. The county area is 2,510 square miles. Billings, the state's largest city, is located 150 miles to the east; Butte is located approxi mately 80 miles to the west. Helena, the capitol, is located 90 miles to the north. Gallatin County ha s been one of the fastest growing areas in the state. Social Influences In the market area analysis, the social ch aracteristics that influence property values include: population density, whic h is important in central bus iness districts and high-rise residential neighborhoods; skill levels or em ployment categories, which are important in industrial or high-technology dist ricts; age levels, which is important in residential neighborhoods; house-hold size; employment status, including types of unemployment; extent of crime; extent of litter; quality and availability of educational, medical, social, recreational, cultural, and commercial services; and presence of community organizations. According to the U.S. Census Bureau the current population of Montana is 989,415. Gallatin County’s population is 89,513. Bozem an’s population is 37,280 which is an increase of35.5 percent since 2000. Gallatin County has a well-educated work for ce. Of the county adult population over 25 years of age, 41% have college degrees; in Bozeman, that number increases to 49.5%. Gallatin County has experienced steady population growth in recent decades. More than 90% of the population lives in Bozeman or w ithin 30 minutes of Bozeman. According to the Bozeman Planning Office approximately 25,000 people come into the city each day. The age distribution for Gallatin County in 2000 is as follows: under 10, 11.7%; 10-19, 15.2%; 20-29, 21.9%, 30-39%; 40-49, 16.0%; and 60 & over, 11.4%. The age distribution for Bozeman in 1990 is as follows: under 10, 11.4%; 10-19, 15.7%; 20-29, 31.2%; 30-39, 16%; 40-49, 9.3%; and 60 & over, 11.4%. The average persons per household in Ga llatin County for 2000 were 2.46 and for 1990 were 2.50. The average persons per household in Bozeman for 1990 were 2.27. According to the Montana Employment & La bor Trends Quarterly; the civilian labor force of Gallatin County in December of 2000 was 43,401, the number of employed workers was 42,114, and the number of unemployed was 1,287, with an unemployment rate of 3.0%. The civilian labor force in December of 2001 was 44,329, the number of employed workers was 42,937, and the number of unemployed was 1,053, with an unemployment rate of 1.2%. The civilian labor force in January 2010 was 47,686, the Appraisal Services of Bozeman, Inc. Page 13  number of employed workers was 44,134, a nd the number of unemployed was 3,552 with an unemployment rate of 8.0%. The civilia n labor force for November 2010 was 46,685 with the number of unemployed at 3,437 or an unemployment rate of 7.4% The historical unemployment rates are as follows: Year Montana % Gallatin County % 2011 7.1 6.1 2010 7.1 7.4 2009 5.9 5.5 2008 3.8 2.9 2004 3.8 2.4 2003 4.4 2.5 2002 4.6 2.7 2001 4.6 2.5 2000 4.9 2.7 Gallatin County has 32 schools in 16 school dist ricts, offering educational programs from kindergarten through high school. Gallatin County’s total enro llment of students, including private sc hool numbers is 10,942. Montanan State University is one of two university systems w ithin the state. During the 2005 fall semester, 12,300 students were enrolle d with a current enrollment over 13,400. The university offers baccalaureate degrees in 50 fields, master’s degr ees in 40 fields and doctorates in 13 fields. Bozeman has a full range of me dical professionals, several clinics, two urgent care clinics, a low-income clinic, and a modern short-term acute care hospital. There are approximately 100 doctors and 35 dentists, 114 practical and 377 regist ered nurses in the community. The number of increasing passenger boarding at Gallatin Field Airport is an indication of strength in the tourism and r ecreation in Gallatin County. Bozeman is a destination point to Yellowstone National Park, which continues to attract over 3 million visitors each year. The alpine skiing is excellent with Bridger Bowl located 15 miles north of town and Big Sky, a destination resort ski area, located 50 miles south of town. Both ski areas offer beginner to expert ski runs. There are numerous cross-country ski trails in the area. The area is known for its fishing on three rivers , the Gallatin, the Jefferson, and the Madison, which form the Missouri River. Access to the Yellowstone River in Park County is 25 miles east of Bozeman. There are 48 religious organizations in the Bozeman area representing a variety of affiliations and denominations. Bozeman has more than 70 motels/hotels with 1,400 rooms and more than 50 restaurants. Appraisal Services of Bozeman, Inc. Page 14  Economic Influences Economic considerations relate to the financia l capacity of a market area’s occupants and their ability to rent or own property, to main tain it in an attractiv e and desirable condition, and to renovate it when needed. The economic characteristics include; mean and median household income, per capita income, income distribution, extent of owner occupancy, property rent levels and trends, property value levels and trends, vacancy rates for various types of property, and amount of development. The economy in Gallatin County and Bozeman is both broad based and diverse, with 3,400 establishments employing over 41,000 people. Major sectors of the economy, in addition to Montana State University, incl ude recreation, retail trade, agriculture, services, manufacturing, and natural resource-bas ed industry such as mining and forestry. Growing segments within thes e sectors are technology-based, and sports and recreation- based businesses that find university resource s and an educated and recreational active labor force to be significant assets. The largest employer in the area is M ontana State University, which employs approximately 3,500 personnel. Employment numbers indicate that retail trade employee’s make-up 26% of the covered labor force, with government at 20%, and services at 25%. Manufacturing is the ne xt largest segment, employing 9% of the covered labor force. In 1999 the median household income for M ontana was $33,024 with a per capita income of $17,151. The median household income fo r Bozeman was $32,156 with a per capita income of $16,104. For the year 2008 the me dian household income for Bozeman was $44,776 with a per capita income of $23,783. Housing statistics for 2000 are as follows; Residential housing units in Montana 412,633, and for Bozeman 10,877. The persons pe r household in Montana were 2.45 and Bozeman was 2.26 with the homeownership ra te in Montana of 69.1% and Bozeman was 42.9%. Residential building permits for Bozeman singl e-family and multi-family units were as follows: 2001 - 295; 2002 - 346; 2003 - 431; 2004 – 639; 2007 – 442; 2008 – 199; 2009 – 118; 2011 - 49 for an 89% decrease since 2007. Source: City of Bozeman Building Office. The average rental prices in Bozeman as of August 2011 for apartments were: 1 bedroom $300-$500; 2 bedrooms $500-$795; 3 bedrooms $650-$1000. The average studio rental was $275-$400. The average house rental wa s: 2 bedrooms $600-$850 and 3 bedrooms $800-$1,200. Source: Peak Property Management. According to the City of Bozeman Buildi ng Division the new construction valuation, including both residential and commercial for Bozeman: 2000 $81.2 million 2001 $78.9 million Appraisal Services of Bozeman, Inc. Page 15  2002 $85.8 million 2003 $133.1 million 2004 $144.2 million 2008 $33.6 Million 2009 $6.7 Million 2010 $18 Million 2011 $17 Million The residential real estate market had b een strong until 2007. The average price of a single family residential home wa s $77,500 in 1991 increasing to $331,722 for 2007. However the average price has decreased to $275,054 for the past twelve months, which is an 18% decline in value since 2007. According to the Southwest Multiple Listi ng Services and the Gallatin Association of Realtors, listed below is the annual sold st atistics for Commercial Land with Buildings within the Bozeman City Limits. Number of Sales Total Sales Average Sales Median Price Range 2000 33 $8,076,750$244,750$210,000 38,900- $740,000 2001 25 $8,412,600$336,504$280,000 $8,500- $1,350,000 2002 27 $10,109,420$374,423$255,000 $40,000- $1,900,000 2003 42 $14,259,525$339,513$245,000 $28,000- $1,577,625 2004 9 $11,244,500$1,249,388$882,000 $205,000- $4,000,000 2005 25 $14,046,115$561,844$400,000 $79,900- $4,200,000 2006 10 $12,376,600$1,237,660$034,300 $364,000- $4,500,000 2007 10 $8,281,500$828,150$710,250 $305,000- $1,850,000 2008 11 $4,602,085 $418,371 $270,000 $101,200- $2,000,000 2009 4 $1,403,000 $350,750 $285,000 $133,000-$700,000 2010 10 $5,228,835 $522,883 $457,500 $206,835-$1,100,000 The average price has decreased 37% since 2007. Appraisal Services of Bozeman, Inc. Page 16  MLS data for commercial land and building sales for the Bozeman Suburban area shows the following: Number of Sales Total Sales Average Sales Median Price Range 2007 5 $4,828,500 $965,700 $650,000 $410,000-$2,500,000 2010 5 $3,245,000 $649,000 $700,000 $410,000-850,000 The data shows a 33% decline in the average price since 2007. According to the Southwest Multiple Listi ng Services and the Gallatin Association of Realtors, listed below are the annual sold statistics for Commerci al Vacant Land within the city limits. Number of Sales Total SalesAverage Sales Median Price Range 2000 13 $2,743,900$211,069$127,000 $96,200- $257,500 2001 9 $1,697,180$188,576$152,320 $39,700- $380,900 2002 27 $7,255,650$268,728$215,000 $11,900- $1,300,000 2003 20 $5,990,329$299,516$150,000 $33,000- $1,787,040 2004 6 $2,283,285$380,547$272,000 $152,895- $930,000 2005 19 $7,344,569$386,556$295,000 $85,000- $785,000 2006 10 $5,994,188$599,418$375,500 $219,500- $1,300,000 2007 3 $1,543,000$514,533$574,000 $222,100- $747,500 2008 1 $1,050,000 $552,500 $552,500 $205,000-$900,000 2010 0 MLS data for commercial land sales for th e Bozeman Suburban area shows the following: Number of Sales Total Sales Average Sales Median Price Range 2007 8 $2,733,319 $341,664 $304,492 $105,500-$549,835 Appraisal Services of Bozeman, Inc. Page 17  2009 2 $310,000 $155,000 $155,000 $145,000-$165,000 2010 0 Currently there are twenty-two vacant commerci al lots listed with an average price of $951,095 and 305 days on the market. According to the Southwest Multiple Listi ng Services and the Gallatin Association of Realtors, listed below are the annual sold st atistics for Commercial Condominiums within the Bozeman city limits: Number of Sales Total SalesAverage Sales Median Price Range 2000 7 $1,033,815$147,688$127,000 $96,200- $257,500 2001 11 $2,177,130$197,921$220,375 $38,000- $354,000 2002 26 $3,807,638$146,448$177,450 $8,500- $272,035 2003 20 $4,144,805$207,240$147,000 $19,500- $1,100,000 2004 9 $1,889,716$209,968$222,500 $111,716- $322,000 2005 9 $3,493,113$388,123$300,000 $69,048- $681,800 2006 24 $5,883,720$243,071$247,975 $60,000- $422,000 2007 22 $7,494,095$340,640$201,200 $99,500- $1,250,000 2008 6 $3,595,500 $599,250 $567,750 $150,000-$1,200,000 2009 6 $1,529,220 $254,870 $226,160 $117,675-$488,000 2010 5 $1,197,500 $239,500 $150,000 $98,000-$699,500 The data shows a 61 percent decline in the aver age value for the past thirty-six months. Governmental Influences Governmental considerations relate to laws , regulations, and propert y taxes that affect properties in the market area and the admi nistration and enforcement of zoning laws, building codes, and housing and sanitary c odes. The government al characteristics include; property tax burden re lative to services provided compared with other areas in the community; special assessments; zoning, building, and housing codes; quality of Appraisal Services of Bozeman, Inc. Page 18  public services, such as fire and police protection, schools, a nd other governmental services; and environmental regulations. In 1921, the city of Bozeman adopted a Co mmissioner-Manager form of government. The day-to-day operations of local government are administered by the City Manager. All department heads are responsible to the Ci ty Manager, who is in turn responsible to the City Commission. Five commissioners are elected at large for four-year overlapping terms. The City Judge, the only other elected o fficial, is also electe d at large for a four- year term. The city provides water and sewer services that is supported by user fees. Garbage collection and landfill operations costs are covered by an annual assessment of property- owners. Through its general taxing authority, the City of Bozeman also provides library, parks, cemetery, street, and tree maintenance services. The Bozeman City/County Planning Offi ce advises the Bozeman City Commission, Gallatin County Commission and Bozeman City/County Planning Board on matters within the planning jurisdictional area. The staff reviews subdivision requests, annexation requests, Master Plan amendmen ts, zone changes; conditional uses, and makes recommendations to the respective bodies . The staff is also responsible for carrying out long range, comprehensive planni ng programs. The Department administers the Bozeman area-zoning ordinance, which contains provisions for site review and planned unit-development. The planning st aff administers all housing-programs and historic preservation. Environmental Influences Environmental considerations consist of a ny natural or man-made features that are contained in or affect the market area a nd its location, including: building size, type, density, and maintenance; topographical feat ures (terrain and ve getation); open space; nuisances and hazards from nearby facilities ; the adequacy of public utilities; the existence and upkeep of vacant lo ts; general maintenance; the attractiveness and safety of routes into an out of the area ; effective ages of properties; changes in property use and land use patterns; microclimate characterist ics (temperature, wind, humidity, snowfall, etc.); environmental liab ilities (landslides, floods, et c.); and access to public transportation, schools, stores and services establishments, parks and recreational facilities, house of worship, and workplaces. The Gallatin Valley is surrounded by several mo untain ranges and thousands of acres of national forest land, where trail systems and wilderness areas abound. Two of the entrances to Yellowstone Park, America’s olde st and best-known park are within a 90- mile drive of Bozeman. Yellowstone Nati onal Park can be enjoyed year round and Glacier National Park is a s hort-days drive to the west. Bozeman is near ten national forests that accommodate a variety of outdoor recreational experiences. There are several areas that are designed to accommodate the needs of people with disabilities, families with small children, and senior citizens. Appraisal Services of Bozeman, Inc. Page 19  Many organizations and Recreation Department use public lands and city/county facilities to conduct programs. The city of Bozeman supports 23 parks and recreation areas, 19 of which are owned by the city. The city mainta ins 17 public tennis courts with three public parks are converted to outdoor i ce skating rinks in the winter. Bozeman’s climate reflects its mountain valley location. Summers are pleasant, characterized by warm days, cool nights, and an abundance of sunshine. Hot weather and humid conditions are infrequent. Bozeman is located in one of the few regions in the country where the average summer climate is comfortable due to the moderate combined heat and humidity. The average high temperatures for the summer s are in the 70’s and 80’s; the average low temperatures are in the mid 40’s and low 50’s. The autumn high daily temperature is 70 degrees until the middle of October then between 20 and 50 degrees in October and November. The average monthly high and lo w temperatures for December, January and February are 35 and 16, 31 and 11, and 37 and 17 degrees. The average temperatures for spring are between 53 and 72 degrees. The average snowfall for Bozeman is 73.1 inches. Appraisal Services of Bozeman, Inc. Page 20  Property Description The following description is based on a propert y inspection, assessment records, and plat. S ITE Location: The subject is located at the southeast intersection of Black Avenue and Mende nhall Street. Current Use of the Property: Public parking lot. Site Size: 26,500 square feet Shape: Rectangular Frontage/Access: The subject property has good access with frontage on Black Avenue and Mende nhall Street. Visibility: Average Topography: The lots have level topography at grade. Soil Conditions: The soil conditions observed at the subject appear to be typical of the region and adequate to support development. Utilities: Electricity: Available Sewer: Available Water: Available Natural Gas: Available Underground Utilities: No Adequacy: Average Flood Zone: The subject is located in an area mapped by the Federal Emergency Management Agency (FEMA). The subject is located in FEMA flood zone X, which is not classified as a flood hazard area. FEMA Map Number: 300028 0012 C FEMA Map Date: July 15, 1988 Appraisal Services of Bozeman, Inc. Page 21  Site Plan Appraisal Services of Bozeman, Inc. Page 22  Appraisal Services of Bozeman, Inc. Page 23  Parking Lot Looking Southwest Appraisal Services of Bozeman, Inc. Page 24  Mendenhall Street Looking West Appraisal Services of Bozeman, Inc. Page 25  Black Avenue Looking South Appraisal Services of Bozeman, Inc. Page 26  Parking Lot Looking East Appraisal Services of Bozeman, Inc. Page 27  Mendenhall Street Looking East Appraisal Services of Bozeman, Inc. Page 28  Black Avenue Looking North Appraisal Services of Bozeman, Inc. Page 29  Assessment and Taxes R EAL E STATE A SSESSMENT AND T AXES Taxing Authority State of Mo ntana and Gallatin County Assessment Year 2010 T AXES Tax Identification Number RGH33779 Exempt Appraisal Services of Bozeman, Inc. Page 30  Zoning L AND U SE C ONTROLS Zoning Code B-3 Zoning Description Central Business District Actual Density of Use Entire lot, exclusive of required yards and parking. Current Use Legally Conforming Current Use Legally Conforming Zoning Change Likely N/A Zoning Change Description N/A Set Back Distance No minimum yards except a 7-foot front yard setback on Babcock an d Mendenhall Streets. Appraisal Services of Bozeman, Inc. Page 31  Highest and Best Use Highest and best use may be defined as the reasonably probable and legal use of vacant land or improved property, which is physically possible, appropriately supported, fi nancially feasible, and that results in the highest value. 1. Legally Permissible: What uses are permitted by zoning and other legal restrictions? 2. Physically Possible: To what use is the site physically adaptable? 3. Financially Feasible: Which possible and permissible use will produce any net return to the owner of the site? 4. Maximally Productive. Among the feasible uses which use will produce the highest net return, (i.e., th e highest present worth)? Highest and Best Use of the Site The highest and best use of the site, as vacant, is for commercial use. Highest and Best Use as Improved The highest and best use of the subject, as improved, is for commercial development. Appraisal Services of Bozeman, Inc. Page 32  Valuation Methodology Three basic approaches may be us ed to arrive at an estimate of market value. They are: 1. The Cost Approach 2. The Income Approach 3. The Sales Comparison Approach Cost Approach The Cost Approach is summarized as follows: Cost New - Depreciation + Land Value = Value Income Approach The Income Approach converts the anticipated flow of futu re benefits (income) to a present value estimate through a capitali zation and or a discounting process. Sales Comparison Approach The Sales Comparison Approach compares sales of similar properties with the subject property. Each comparable sale is adjusted for its inferior or superior characteristics. The values derived from the adjusted comparable sales form a range of value for the subject. By process of correlation and analysis, a final indi cated value is derived. Final Reconciliation The appraisal process concludes with the Fina l Reconciliation of the values derived from the approaches applied for a single estimate of market value. Differe nt properties require different means of analysis and lend themse lves to one approach over the others. Analyses Applied A cost analysis was not developed because the property is a vacant lot. A sales comparison analysis was considered and was developed because there is adequate data to develop a value estimate and this approach reflects market behavior for this property type. An income analysis was not developed because the s ubject is not an income producing property. Appraisal Services of Bozeman, Inc. Page 33  Land Value The subject’s land value has been developed via the sa les comparison approach. Sales Comparison Approach – Land Valuation The Sales Comparison Approach is based on the premise that a buyer would pay no more for a specific property than the cost of obtai ning a property with the same quality, utility, and perceived benefits of ownership. It is based on the principles of supply and demand, balance, substitution and externalities. The following steps describe the applied process of the Sales Comparison Approach.  The market in which the subject property competes is investigated; comparable sales, contracts for sale and current offerings are reviewed.  The most pertinent data is further analy zed and the quality of the transaction is determined.  The most meaningful unit of value for the subject property is determined.  Each comparable sale is analyzed and wh ere appropriate, adjusted to equate with the subject property.  The value indication of each comparable sa le is analyzed and the data reconciled for a final indication of value vi a the Sales Comparison Approach. Land Comparables I have researched four comparables for this analysis; these are documented on the following pages followed by a location map a nd analysis grid. All sales have been researched through numerous sources, insp ected and verified by a party to the transaction. ComparableAddressDatePriceLand SF Unit AcresLand SFZoning Subject Black Ave. & Mendenhall St. 1/21/100$0N1 050320100275 1 223 E. Main Street 2/15/11$310,000$76.540.094,050B-3 2 219 E. Main St.8/17/09$225,000$57.690.093,900B-3 3 519 E. Mendenhall St. 5/6/11$157,000$18.690.198,400B-3 4 527 E. Mendenhall St. 5/6/11$157,500$18.750.198,400B-3 0 0 0 0 Comments Appraisal Services of Bozeman, Inc. Page 34  ID 106 Date 2/15/11 Address 223 E. Main Street Price $310,000 City Bozeman Land SF Unit Price $76.54 State MT Financing Trust Indenture Property Rights Fee Simple Grantor Ann Bates Grantee Provenance Place, LLC Verification Source Owner Legal Description The E 16.5 Feet of Lot 6 & W Acres 0.1 Land SF 4,050 Zoning B-3 Utilities City water & sewer Site Transaction Land Comparable 1 0 Appraisal Services of Bozeman, Inc. Page 35  ID 107 Date 8/17/09 Address 219 E. Main St.Price $225,000 City Bozeman Land SF Unit Price $57.69 State MT Financing Cash Property Rights Fee Simple Grantor Sanks Family Trust Grantee F & H, LLC Verification Source Ross Wenger Legal Description E 14.5 Feet Lot 5 & W 11.5 Acres 0.1 Land SF 3,900 Zoning B-3 Utilities City water & sewer Transaction Land Comparable 2 Site 0 Appraisal Services of Bozeman, Inc. Page 36  ID 108 Date 5/6/11 Address 519 E. Mendenhall St.Price $157,000 City Bozeman Land SF Unit Price $18.69 State MT Financing Cash Property Rights Fee Simple Grantor Bobinski Grantee GHT Investments, LLC Verification Source MLS #161960-Public Legal Description Lots 5 & 6, Block H Rouse's Acres 0.2 Land SF 8,400 Zoning B-3 Utilities City water & sewer Land Comparable 3 The property was purchased along with Comparable Four with plans to remove the existing improvement within four to five years and replace with new commercial improvements. Notes Site Transaction Appraisal Services of Bozeman, Inc. Page 37  ID 109 Date 5/6/11 Address 527 E. Mendenhall St.Price $157,500 City Bozeman Land SF Unit Price $18.75 State MT Financing Cash Property Rights Fee Simple Grantor Bobinski Grantee GHT Investments, LLC Verification Source MLS #161962 & Public Legal Description Lot 7, Block H Rouse's First Acres 0.2 Land SF 8,400 Zoning B-3 Utilities City water & sewer Land Comparable 4 Transaction Site The property was purchased along with Comparable Three with plans to remove the existing improvement within four to five years and replace with new commercial improvements. Appraisal Services of Bozeman, Inc. Page 38  Analysis Grid The above sales have been analyzed and co mpared with the subject property. I have considered adjustments in the areas of:  Property Rights Sold  Financing  Conditions of Sale  Market Trends  Location  Physical Characteristics On the following page is a sales comparis on grid displaying the subject property, the comparables and the adjustments applied. Appraisal Services of Bozeman, Inc. Page 39  Address City State Date Price Land SF Land SF Unit Price Property Rights Fee Simple0.0% Fee Simple0.0% Fee Simple0.0% Fee Simple0.0% Financing Trust Indentu re0.0%Cash0.0%Cash0.0%Cash0.0% Conditions of SaleNormal0.0%Normal0.0%Normal0.0%Normal0.0% Expenditures After Sale Market Trends Through 1/21/10 0.0% Location % Adjustment $ Adjustment Land SF % Adjustment $ Adjustment Topography % Adjustment $ Adjustment Shape % Adjustment $ Adjustment Zoning % Adjustment $ Adjustment Volume Discount % Adjustment $ Adjustment Net Adjustments Gross Adjustments 0.0% 0.0% 0%0% $18.75 $18.69 0.0%0.0% 0.0% 0.0% 0.0%0.0% Adjusted Land SF Unit Price 0.0% $57.69 $76.54 0% $0.00 0% 0% 0 $0.00 $0.00 Rectangular 0% 0 B-3 Rectangular Level B-3B-3 0% $0.00 $0.00 0%0%0% Rectangular Rectangular 8400.00 $0.00$0.00 $0.00$0.00 0%0%0% 4050.00 0% $0.00 0% $0.00 3900.00 0% Superior 0% Superior Varied Good $0.00 Adjusted Land SF Unit Price $76.54 0.00 $0.00$76.54 0.0% $18.69 $57.69 $0.00 0.0% Adjusted Land SF Unit Price$76.54 Cash Conventional $0.00 3,900.00 4,050.00 Fee Simple Transaction Adjustments $18.69 $157,000 8,400.00 $225,000 $57.69 MT 223 E. Main 219 E. Main 519 E. Mendenhall BozemanBozeman MT Comp 1Comp 2 Baxter Lane Bozeman MT MT Bozeman Land Analysis GridComp 4 MT Bozeman' Comp 3 527 E. Mendenhall Average $18.69 $18.75 $0.00 5/6/2011 $57.69 8,400.00 5/6/2011 $0.00 Level $0.00 Rectangular $0.00 $0.00 B-3 $0.00 B-3 None0 $0.00$0.00 0 8400.00 0% 0% $0.00 0% 0 0% 0% $0.00 $0.00 $0.00 0% 0 $0.00 Level Average $18.75 0% $157,500 0.0% $0 8/17/2009 $310,000 1/21/20102/15/2011 $0.00 $18.75 Appraisal Services of Bozeman, Inc. Page 40  Lot Value Calculations: The value range of the sales is $18.69 to $76.54 per square foot. The indicated value of the subject is $57.00 per square foot calculated as follows: 26,500 square feet multiplied by $57.00 = $1,510,500 rounded to $1,500,000. Final Reconciliation The process of reconciliation involves the an alysis of each approach to value along with the quality of data applied, the significance of each appro ach as it relates to market behavior and defensibility of each approach are considered and weighed. Finally, each is considered separately and comparatively with each other. Sales one and two are located on Main Street, which are considered prime commercial locations. Sales three and four are located in the Central Business District; however, the location at the east end of the district is inferior to sale s one and two and the subject. Al so sales three and four have been purchased with the intent of rem oving the existing improvements and rebuilding within four to five years. Sale one is the most recent sale of a vacant lot on Main Street and is given weight; however, the subject’s loca tion off main street is considered to put the value in line with sale two, wh ich is given the most weight. Value Indications Land Value: $1,500,000 Sales Comparison Approach The Sales Comparison approach to value was considered appropriate for vacant residential lots. The appropriateness was measured by the similarities of the comparable sales. The similarities include similar locations for commercial development. Both the appropriateness and the accuracy of the data we re considered in rela tion to the quantity of data. The comparable sales chosen for this report were consider ed to be the best available. The transactional data concerning each sale was verified and were considered to be reliable. Based on the appropriatene ss, accuracy, quantity of evidence, and quality of data; the comparable sales approach was considered the best indicator of value. Value Conclusion Based on the data and analyses developed in this appraisal, I have reconciled to the following value conclusion(s), as of Se ptember 14, 2011, subject to the Limiting Conditions and Assumptions of this appraisal. Reconciled Value(s): Premise: As Is Interest: Fee Simple Value Conclusion: $1,500,000 One Million Five Hundred Thousand Dollars Appraisal Services of Bozeman, Inc. Page 41  Certification Statement I certify that, to the best of my knowledge and belief:  The statements of fact contained in this report are true and correct.  The reported analyses, opinions and conc lusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, op inions and conclusions.  I have no present or prospective future intere st in the property that is the subject of this report, and have no personal interest with respect to th e parties involved.  I have no bias with respect to the property that is the subject of this report, or to the parties involved with this assignment.  My engagement in this assignment was not contingent upon de veloping or reporting predetermined results.  My 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 am ount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent even t directly related to the intended use of this appraisal.  My analyses, opinions, and conclusions we re developed, and this report has been prepared, in conformity with the Unif orm Standards of Professional Appraisal Practice (USPAP).  No one provided significant re al property appraisal assistance to the person(s) signing this certification.  I certify sufficient competen ce to appraise this prope rty through education and experience, in addition to the intern al resources of the appraisal firm.  The appraiser has not performed any prior se rvices regarding the subject within the previous three years of the appraisal date.  Jerry R. Gossel has made an in spection of the subject property. Jerry R. Gossel, Certified General MT-106 Appraisal Services of Bozeman, Inc. Page 42  Appraisal Services of Bozeman, Inc. Page 43  Appraisal Services of Bozeman, Inc. Page 44  Appraisal Services of Bozeman, Inc. Page 45  Appraisal Services of Bozeman, Inc. Page 46