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Ir Jir�o- I> r ✓ ly. !1 ✓. r i.(1.9 %` / �� na, f✓ a°, r /'M r i/ ,,vr r f,"%,: r✓ Ir Fi. m ✓ / rr .,.,r.✓r it/",:'" ✓ .7 ✓.r, IN i.r v i" a p ✓ so' Nl r r ! ✓, o✓✓r �,<Ir yr;'�. r ,14,', ✓Yrl,r � /d�ai: v ,� rr ✓, ✓ ✓ !l ✓ 1;� 1'r w lfrr y17`'y. r7' ✓rnr r4✓!(i �l r rr,,y r r > i /rz" Nr ✓ fl`✓r✓ y ' rF a vl✓ F al 1lr�l ral /," /r ll 7✓ a ✓ a, ✓ 1 x f :ill .d ✓ ✓k✓ �>✓r/�'�A r l� �rlr Y✓ r S G � r G✓r ✓ ✓ l 1 r7+�.,,�,✓✓llr!h(IYA�l:I 1 1! l � � ,Jr / f/J�! f/ 6 ', 5 R of //.. %r� !��b+11 a� r, re" °�G!Ni'�G�r✓✓ rl%�/yrr✓!y 1 ,a r ✓ rte, ✓rrl o- �. � � l p r ,t 4 rir�,r�Pr @� Pl IrG�Yrn ' 7r n�l✓ e 'r r' rr r � ei;u ✓ F✓b✓ r. e,p✓ �.it tiNre F F� r ,, �” r ar t� £ �%��,, ✓ ybr(✓.. �"� a r ”s! !//e /p + I t r N :r ✓ c n �✓6 re r r ✓ !>!9�/�i!✓3` r '� r r iP�✓ / l✓/G/. j ,r, � f i✓ ✓rs it^/ e r ✓ ri S rr,^ll J yi✓ ✓ r, ✓„✓ d re7 ! i w ar 1 1a�F / r�,F/ r + B ✓s zr✓ / ✓r ✓ Jr ✓r ✓ ! .,/” / ✓ 1 y5�r0 r nri �y, ,� ✓fir ✓ sN ✓ ✓re / ¢,a rf r✓✓✓ +/ r " " r r ✓ ✓r✓ �rl✓,r /r y r m 4"� Fn r/fir,✓ /»x / 4 J, /yl / /✓ A re/G/i r All ✓Ir r 1 /Ur�, 9 ��✓,fix 6...., ""I,af"✓Ir✓ r /✓ eF le ,,. ry ,,',;;'�" „'� '"V „d✓,; F,,,,r ✓,,,✓,r rr�,7,N(l r r,r 'h✓n r/ i ✓✓vr ✓ ,✓r'�4✓i y �r6N „n, a✓ r rr/ C C ✓ r ✓fi ✓✓ir✓ / / ✓ i / i uI, v r r 5 ✓%'r ✓✓ Al a /l rli ✓r a rro � ,��w a ,✓ " �� ✓ ✓ ✓ 4 n r Y r ��, ,a r i >✓r rl !,U ✓✓ ,r t e A SUMMARY REPORT OF A COMPLETE APPRAISAL OF: A 1.00 Acre proposed building site,adjacent to the New Bozeman Public Library Bozeman,Montana, 59715 PREPARED FOR: Mr. Ron.Brey The City of Bozeman PO Box 1234 Bozeman,MT,59771 PREPARED ON: November 3, 2405 EFFECTIVE DATE OF VALUATION: November 1,2005 PREPARED BY: Keith O'Reilly,MAI General Certified Appraiser Bridger Appraisals, Inc. PO BOX 11145 Bozeman, Montana 59719 AND: Jerry Gossel,#105 General Certified Appraiser Appraisal'Services 57 W Kagy Blvd Bozeman,Montana 59715 4 00 r BRIDGER APPRAISALS N-11,0'R--11, M AI November 3, 2005 Ron Brey The City of Bozeman PO Box 12303 Bozeman MT, 59771 Re: Proposed 1 Acre Building Site Zoned R-0 and Adjacent to the New Bozeman Public Library Bozeman,Montana, 5971~5 Dear Mr..Brey: In accordance with your request and authorization, we have inspected the referenced property,also referred to as the appraised or subject property in the following report,and have estimated its current Fee Simple value,"Subject to Final Plat Approval"as of November 1,2005. Our professional opinion is based upon analysis of market data gathered for this purpose and upon the assumptions and limiting conditions stated on pages fa-8 of the following report. This is a Summary Report of a Complete Appraisal as defined by Uniform Standards of Professional Appraisal Practice under Standards Rule 2-2(13). This format provides a surmnary of the appraisal process, subject and market data and valuation analyses. The information contained in this report is specific to the needs of the client and for the intended use as stated in this report. The appraiser is not responsible for unauthorized use of this report, The opinions stated in the accompanying report are based on my inspection of the appraised property,comparable properties, and analysis of all pertinent data. .— 406 ',ti7 7717 —I 4(46'i87 2152 .�,+i r.in lut l y7711 7 The appraisal is based upon the Hypothetical Condition that the subject site has been surveyed and recorded as a one acre building site zoned R-O,with all offsite improvements in place. A Hypothetical Condition is contrary to what actually exists but is necessary to form a credible opinion of value. As a result of our investigation and analysis,it is our opinion that the Market Value of the Fee Simple Interest, "Subject to Final Plat Approval" in the subject property,as of November 1,2005 is: THREE,.HUNDRED AND SEVENTY THOUSAND DOLLARS ('5370,000) The following report contains(40)pages plus an addendum that provides the data and analysis to support the stated value estimates. Respectfully submitted, .Keith O'Reilly,MAI General Certified Appraiser#100 State of Montana General Ce ified Appraiser#106 State of Montana TABLE OF CONTENTS PAGE NO. ITEM: � 9H()T0GI�&PB0F THE SUBJECT PR0BBf[TY------_—_--____________________.___ ASSUMPTIONS AND LIMITING CONDITIONS...—_......... _.............. ........ —__ ........__ ...........__ ..........° SUMMARY 0FIMPORTANT FACTS AND CONCLUSIONS........... ....... ---_ ............ — ..........-- ...... '' --�l{ SCOPE OF THE APPRAISAL---------____________________._______---___ lZ PURPOSE AND INTENDED USE/gNDUSER QF THE APPRAISAL----_—_-------_-----_— l� DEFINITION OFY�AJ�Kf3�VALUE—_---------_----_—____—____—____________ l� PROPERTY B�{�fIS APPRAISED-----_-------------_—_--_________________ . ______---�l4 EXPOSURE II�lE----_-------------------_--------------� � —'—'_--l4 VALUATION DATE---_--------------_------_-------------_' � AND HISTORY OF THE SDDJECT—.............-------_— ...... --......—................. —l5 l8 RBQD�NAL`CITY, AY�DNEIGHBORHOOD ANALYSIS.......................................................... 25 TAXES AND ASSESSY�ENT&NAl��SlS_-------___---_--_—__—_______________ � _________—_—�Z7 ZONING AND 68vEummu�N/ xuES^u.cTu/Na---_---------__--_—_ . -28 HIGHEST AND BEST USE-----_----------_--------_-------_--'''---- � 9 THE APPRAISAL PROCESS..... —......---........... —_ ............... ........— ......._...... ..... ___....... ...... ........__ 30 SALES COMPARISON AP9D0ACB --------_---_--_—.--_--_—__—____________. . ]8 � FINAL RECONCILIATION—_—_-------__—______________________________ _ ` _........ ............___.......... ________ ...... __ ............ _......_____ ....... ...... ...... _�3O � ADDENDDM Resume PHOTOGRAPH OF THE SUBJECT PROPERTY i s View of the subject property. Photo taken on November 1,2005 by Keith O'Reilly,MCI. l3tilrycr,1}�R7rai�zR It1. <' � ASSUMPTIONS AND LIMITING CONDITIONS This appraisal report, the letter of transmittal,and certification are subject to the following assumptions and uniting conditions;and also, any special qualifying conditions that may be contained elsewhere in the report are incorporated by reference. Assumptions 1. That the legal description,as furnished, is correct; and that the title to the property is good and marketable.All existing liens and encumbrances,if any, have been disregarded.The property is appraised as though free and clear of other burdens,under responsible ownership and competent management. 2. That the land dimensions taken from available maps,plats,and/or surveys are correct.It has been assumed that those boundaries that are apparent are correct. 3. It is assumed that the use of the land and improvements is confined within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted in the report. 4. That no adverse water table or soil conditions exist, and no representation regarding such conditions is made in this report unless specifically stated;and,that the value estimated is predicted on the absence of any such conditions occurring. S. It is assumed that the subject property conforms to all applicable zoning and use regulations and restrictions unless nonconformity has been identified, described and considered in the appraisal report. 6. Those opinions,estimates,data and statistics supplied by others in the course of this study, are correct;the assumption has been made that the sources are reliable,but no responsibility has been inferred for their accuracy. 7. This report does not contemplate any court action, nor does it obligate the appraiser to give any testimony or make any appearance in court,before commission,arbitrator or any other individual,body or agency. If court action or appearance later becomes necessary in the interest of the client,the terms of the additional service shall be negotiated at that time. 6 8. Unless otherwise stated in this report,the appraiser did not observe the existence of hazardous material,which may or may not be present on the property. We have no knowledge of the existence of such materials on or in the property.We are not qualified to detect such substances. The presence of potentially hazardous materials may affect the value of the property.This extends to any leaks from underground fuel storage tanks,and identification of Asbestos containing materials. The value estimate is predicated on the assumption that there is no such material on or in the property.No responsibility is assumed for any such conditions or for any expertise or engineering knowledge required to discover them The client is urged to retain an expert in this field, if desired. Any such environmental risk discovered at a later date may require a revised estimate of value that may or may not be simply a reduction of the value by the estimated cost to cure the environmental condition. Properties known to have environmental risk may also carry a stigma in the market place that may or may not affect the value, if future soil tests should reveal the existence of any such soil conditions or hazardous waste, we reserve the right to review and adjust this appraisal accordingly. 4. The appraisal is subject to the Hypothetical Condition that the subject site has final plat approval and all needed off site improvements are in place. Limiting Conditions 1. The appraisers are not responsible for any matter legal in character, nor is any opinion rendered as to title, which is assumed to be marketable. 2. The value reflected in the analysis applies only to the program of utilization considered in this report.The use of the value in conjunction with any other appraisal or under other influences invalidates the conclusions developed. 1 This analysis and estimate of value is made for the exclusive use and benefit of the clients to whom it is addressed;and,possession of this report or a copy,does not carry with.it the right of publication,nor may it be used for any purpose other than that intended without the previous consent of the appraisers.In any event only the entire report may be used and no part shall be taken or used out of coutcxt. 4. Included as an integral part of this report are maps and photographs of the appraised properties and sales.The maps and photographs were prepared and taken by the appraisers, and although they do not purport to represent survey accuracy, they are substantially correct and adequately serve as visual reference to the property. hi, 7 1:21J ')"R122, V 'N I 5. Disclosure of the contents of this report is governed by the By-Laws and Regulations of the Appraisal Institute. Neither all nor any part of the contents of this report(especially any conclusions of value,the identity of the appraisers or the firm with which they are connected)shall be disseminated to the public through advertising media,public relations, news media, sales media,or any other public means ofcorrimunication without the prior written consent and approval of the authors. 6. The forecasts,projections,or operating estimates contained herein are based on current market conditions, anticipated short-term supply and demand factors, and a continued stable economy. These forecasts are, therefore, subject to changes with fixture conditions. `I. The appraisal is being completed on a"Hypothetical Condition that the Subject Site will be created as a 1 acre parcel zoned R-O". Therefore, the value subject to completion is based upon the hypothetical Condition that the final plat has been recorded with the Gallatin County Clerk and Recorders office.Hypothetical Condition is contrary to what currently exists but is necessary to complete the appraisal for its intended use. 8. The Americans with Disabilities Act(AA)became effective January 26, 1991 The appraiser has not made a specific compliance survey or analysis of the property to determine whether or not it is in conformity with the various detailed requirements of ADA. It is possible that a compliance survey of the property and a detailed analysis of the requirements of the ADA would reveal that the property is not in compliance with one or more of the requirements of the act. If so, this fact could have a negative impact upon the value of the property. Since the appraiser has no direct evidence relating to this issue,possible noncompliance with the requirements of ADA was not considered in estimating the value of the subject property. 8 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS Client: Ron Brey The City of Bozeman Owner of Property: The City of Bozeman Date of Valuation: November 1,2005 Date of Preparation: November 3,2005 Rights Appraised:: Fee Simple Legal Description: Not yet defined Location of Property: To the south and adjacent to the parking lot for the new City Library Bozeman Montana 59715 Improvements: None Highest and Best Use: The highest and best use of the subject is as improved. Present Use: Vacant Building Site Zoning/Governmental- R-0 Site Shape and Size- The subject site is rectangular in shape and contain 1.00 acre. Environmental: We have inspected the subject site and did not observe any suspicious materials or any situation that would lead us to conclude that there were any environmental contamination concerns nor were any brought to our attention by the owner of the property or the client. However, we are not expert in these matters, and recommend a professional evaluation if the reader of this report wants more reliable information. 9 Market Status: 'There has been good demand for commercial building sites in the Bozeman area. Presently there is a considerable amount of commercial and retail construction in the subject neighborhood. There has been a considerable amount of land with preliminary plat approval for residential development. Concluded value for each appraisal: Site Value as Vacant: $370,000 Sales Comparison Approach: $370,000 Concluded Market Value: $370,000 Estimated Exposure Time: 1-6 months Estimated exposure time is based on current sales of commercial properties within the Bozeman area that are similar to the subject.The estimated exposure time is predicated on the final opinion of value. 10 M'i SCOPE OF THE APPRAISAL The scope of work consists of the amount and type of information researched and analyzed in an assignment. In preparing the appraisal,we have personally inspected the subject site and considered pertinent characteristics of the site in comparison to current market standards. We have analyzed the subject neighborhood and competing markets for current sales data. Local commercial real estate agents and brokers were consulted with to confirm sales and lease information.The offices and brokers include Mike McKenna(McKenna Realty),Dick Steffani(Bozeman Broker Group), and Gene Crook(Gene Cook Real Estate). .ferry Gossel inspected the site October 31,2005. Keith O'Reilly inspected the subject site on November 1,2005, General and specific data was obtained through personal and telephone interviews with government officials, property managers, developers,and other market participants. We have considered the highest and best use of the property as if vacant and as improved, and have applied the sales comparison approach valuation method.The only applicable approach to value is the sales comparison approach. All three approaches to value have been considered for the subject property and the Departure Rule ofUSPAP has not been invoked. The results indicated by these methods have been reviewed and reconciled based on the reliability,relevance and reasonableness of the data,and the purpose and intended user of the appraisal. The client has requested that we appraise a one acre site adjacent to the new Bozeman City Library that presently does not exist.The assumptions we were asked to make are that the site contains 43,560sf,has adequate access,all necessary off site improvements and utilities are in place and that the site will be zoned R-O. This is a Summary Report of a Complete Appraisal as defined by Uniform Standards of Professional Appraisal Practice under Standards Rule 2-2(13).This format provides a sununary of the appraisal process,subject and market data and valuation analyses. The information contained in this report is specific to the needs of the client and for the intended use as stated in this report. PURPOSE AND INTENDED USE AND USER OF THE APPRAISAL The purpose of this appraisal is to estimate a credible opinion of the Current Market Value of the subject property's Fee Simple Interest, "Subject to Final Plat Approval- as of November 1, 2005 , in accordance with the Uniform Standards of Professional Appraisal Practice(USPAP) and supplemented by the Appraisal Institute.The intended use of the appraisal is to assist the Client,The City of Bozeman, in Estimating Market Value on the subject property. DEFINITION OF MARKET VALUE Market value is defined as the most probable price, which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is consummation of a sale as of a specified date and passing of title from seller to buyer Linder conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised,and each acting in what they consider their own best interest; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in teens of cash in U.S.dollars or in terms of financial arrangements comparable thereto; 5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale., 'Source: Federal Register,vol.55,August 22, 1990,also quoted in the Uniform Standards of Professional Appraisal Practice. Ae Dictionaty of Real Estate App,-aisal,3rd ed.(Chicago;Appraisal Institute, 1993),pp.222-223. 12 PROPERTY RIGHTS APPRAISED Property rights are ownership interests in real estate and have value, It is important to know what property right(s) or estate(s) are involved in the appraisal,because the estate identifies the rights being;valued.The subject property rights being appraised are the Fee Simple Interest, Fee Simple: Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain,police power and escheat,' Leased Fee: An ownership interest held by a landlord with the right of use and occupancy conveyed by lease to others;usually consists of the right to receive rent and the right to repossession at the termination of the lease_ The Dictionary of Real£state Appraisal,op.cit.,p. 140. The Dictionaryoflteal Estate Apprnisal,rrp.cit.,p. 140. a�(i [Zud, V '�a EXPOSURE TIME Exposure time should not be confused with the marketing period. Exposure time precedes the effective date of the appraisal. In other words, how long would the subject property be actively marketed prior to the effective date of the appraisal to bring the estimated opinion of market value determined in the appraisal. Marketing time is the period after the effective date of the appraisal. In other words, how long would it take to sell the subject property,at the appraised market value,after the effective date of the appraisal. Typically in a stable market the marketing time and exposure time should be relatively similar. Current sales in the Bozeman market have been relied upon to estimate the exposure time of the subject property. Due to the size of the Bozeman market the best estimate for exposure time is derived from sales of similar type property.The Southwest Montana MT_S tracks sales of commercial property; however, the data is limited and all commercial properties are grouped as one. For example the data is not segregated into categories of office, industrial, medical or retail property types. In addition it is not a requirement of the Southwest Montana MLS for its members to report commercial sales activity; it is a reyuirernent for them to report residential activity. Five current sales of commercial office space sites that are considered to be the most similar to the subject have been analyzed to estimate the exposure time for the subject property. The five sales were listed on the market less than twelve months. This data is representative of the current market and is specific to the commercial office real estate market in Bozeman. Based upon the preceding data we have estimated the exposure time for the subject property to be 1-6 months. VALUATION DATE The effective date of the appraisal is November 1, 2005.This is the date of valuation and the date that the subject property was personally inspected. i 14 IDENTIFICATION AND HISTORY OF THE SUBJECT Tile legal description of the subject property is: The legal description of the subject site has not been defined as the tract being appraised is presently a small portion of the tract of land more commonly known as the Bozeman City Library Site. According to the Assistant City Manager the site will be located just south of the new parking lot for the new City Library. The subject site is not currently listed for sale and has not transferred within the past three years. The subject site has more or less been vacant for years; the entire Library site was once a railroad depot and was contaminated with asbestos. Tile site has since been abated and the appraisal is making the assumption there is no environmental conditions affecting the use of the subject site. 15 MONTANA REGIONAL AND CITY MAPS TIIIIIE S.bo, GLAC" �. -k 0 E""RPy HILL ch—, DANELS SHERIDAN • FLA TIHEA 0 Sh.ty Ch t., XW.P.m 0 posvElu MANE VALLEY ROQSEV&T ME po"I • SAAYAWS rt..W..•h.";—F.h pomn Tana-- RICH"ND TrTom Sj_y LAKE CIIOVIEAII CASCADE DAWSON ANJERA L FERGLS C;AWX•O HSSOMA PC"UA LEVKS CLARK IA-4 SUBJECT MT..V—t— AIM U KZAX ACAG GRANITE • V40.S -g MUSSELSHELL p Lto-c4y• C a B-00, "EAnANO OR"9NIQ �yA— F."', FALLON RAVALL) 0 BROADWATER• CUSTER GOLVENVACLEY TREASURE SWEET GRASS ROSEBUD Ekabk� SJL VER Ba w S F&LLOWSTONE a Tf-, STILLWATER 60 9., Flaetluy n, GAL" •TW PARK CARTER S.15 n.. v cqy 6.15 mo Rh DTdn PC)VAMR XWER •BEA VMAEA 0 ANOZON R.11 L.Ag. • CARBON VELLOWSTONEPARK 13110gei 16 �w ti rR � Subject r , r BU7E:3i�,i". s CATdJ1 A7 � 1 j E3rr 1 er i,y rao ul Inc. C 17 K,�ilh O'Rci1 1.V"el REGIONAL CITY AND NEIGHBORHOOD ANALYSIS The purpose of this section is to identify the pertinent social,economic, governmental and environmental factors that affect property value and to analyze their impact on the appraised property's current market value. This analysis begins with regional information and moves to relevant information about the city and the subject's neighborhood.A Neighborhood is defined as a grouping;of similar land uses. From an appraisal viewpoint, this is the area where the subject property competes with other properties and where the most comparable market data is obtained, Bozeman, Montana is located in Gallatin County, in an area more commonly referred to as the Gallatin Valley. Gallatin County is the most populated and fastest growing county in southwest Montana.The county covers 2,500 square miles of mountainous lands varying in topography and climate. Nearly half of all of the land in Gallatin County is under public ownership by the Gallatin National Forest,State of Montana, Bureau of land Management or the National Park Service. The City of Bozeman is located approximately 140 miles to the west of Billings,MT and 65 miles to the north of Yellowstone National Park.Bozeman is the fifth largest city and Gallatin County is the fifth largest county in Montana. Bozeman is the County Seat of Gallatin County, Social Factors: Social influences that affect value include,but are no limited to,population characteristics such as growth, population density,age distribution,household sizes,employment status, availability of education and the quality of life. Historic Population Trends-City of Bozeman, Gallatin County and the State of Montana According to the U.S. Census Bureau,the City of Bozeman's population increased from 22,660 in 1990 to 27,509 in 2000-an increase of 4,849 people.This represents an increase in population of approximately 21 percent over a ten.- year period, or an average rate of growth of about 2.1 percent per year. In contrast,the City grew by only 1,015 people during the 1980s. Between 1980 and 1990,the City's population increased from 21,645 to 22,550-4.7 percent increase or an average rate of growth of about 0.47 percent per year. Gallatin County's population increased from 50,463 in 1990 to 67,831 in 2000-an increase of 17,368 people.This represents an increase in population of approximately 34 percent over a ten-year period,or an average growth rate of 3-4 percent per year.The entire state of Montana grew by 12.9 percent between 1990 and 2000(799,065 in 1990 and 902,195 in 2000)with an average growth rate of approximately 1.29 percent per year. City, County and State Historic Population Trends: I900--2000 1900 1910 1920 1930 ]94d 1950 1960 1970 1980 4990 2040 Bozeman 3,419 5,107 6,183 8,855 81665 11,325 13,361 18,670 21,645 22,660 27,509 Gallatin County 9,553 14.079 15,864 16,124 18,269 2I 902 -- , 2.6,445 32,505 42,865 50,463 67,831 Stale of Montana 243,329 376,053 548 889 "37,606 559,456 591,024 674,767 694,409 786,690 799,065 90 195 Recent Population Trends-City of Bozeman It is estimated that the City's population grew by approximately 1,400 people(or 4.7 percent) in 2003,and the City's population was approximately 31,600 at the end of 2003. By the end of 2004,it was estimated that the City's population had grown by approximately another 2,000 people(or 6.3 percent)for a total of approximately 33,600 people. Bozeman is characterized by a smaller portion of families and an average household size somewhat smaller than Gallatin County as a whole. Bozeman has an average household size of 2.27 persons, while the average household sue for Gallatin County is 2.49 persons.Just over half of Bozeman households are families compared to 63% countywide.Bozeman also exhibits a significantly lower homeownership rate than the county as a whole,primarily due to the student body of Montana State University. The population ofBozetnan is considerably younger than Gallatin County as a whole, and even more so in comparison to the State of Montana, again this shows the significant impact of Montana State University on Bozeman and Gallatin County.The estimated median age for Bozeman and Gallatin County residences in 2000 was 30.4 years and 32.9 years respectively.The median age for Montana residences for this time period was 36.4 years. The City of Bozeman has a significantly higher educational attainment level than Gallatin County or Montana in general.Approximately 47%of Bozeman residents'ages 25 and older have a college degree,compared to 39% for Gallatin County and 25%for the State of Montana.Bozeman and Gallatin County have transformed over the past decade from a primarily agricultural based community to a tourism related community. Quite frankly, what drives most of the new residents to the Bozeman area and Gallatin County is the quality of life, including low crime rates, Outdoor activities are abundant throughout Gallatin County.Activities include excellent snow skiing developments, world class fly fishing rivers and streams,miles of hiking trails and almost ally other outdoor recreation that comes to mind. ;: 19 Economic Factors: Historically Bozeman is somewhat different than the rest of the State of Montana and the Nation as a whole economically. One of the primary reasons is the fact that there are not a large number of employers who employ a significant number of the population. For example other areas of Montana like Missoula are very dependent on the lumber industry, when the lumber industry slows, Missoula is more likely to feet the impact. The primary employer in Bozeman is Montana State University. The economy in Bozeman and Gallatin County are both broad based and diverse,with 3,400+business establishments employing over 41,000 people.Major sectors of the economy in addition to Montana State University include recreational,retail trade,agricultural services,manufacturing and natural resource based industry including mining and forestry. The largest single employer in the area is Montana State University that employees approximately 3,500 people. In the spring of 2005 the student enrollment at MSU was 12,000. The student body has a significant effect on the local economy. Overall economic growth has been much stronger in Bozeman and Gallatin County than statewide; earnings increased 116%over the 1989 to 1998 period but only 60%in all of Montana. Sectors in Gallatin County and Bozeman showing the most substantial growth include agricultural services, construction,manufacturing,finance, insurance, real estate and hotels and lodging. Unemployment has been extremely low in both Gallatin County and Bozeman for several years, even as the size of the labor force has increased.The total labor force increased by 31%from just fewer than 32,000 in 1992 to nearly 42,000 in 2000,while unemployment declined from 5.4%to 2.9%over the same time period.Employment rates have not been as strong statewide;the labor force grew by 12%between 1992 and 2000,with unemployment declining from 6.9%to 5.2%over the same time period. Median household income for Gallatin County is $35,710,which is above the statewide median of$29,672 and ranks the County sixth highest in the State.Nearly every sector of the economy is experiencing increased activity. For the first six months of 2003,the South West Montana Multiple Listing Service reported that 430 residential properties representing$92.6 million were sold in Bozeman and the surrounding areas, compared to 400 units and $85.3 million for the same period in 2002.From 2002 to 2003 the average price for residential property increased by 5%to$174,703 while the median price was$162,000.Of the residential sales, 171 units were single-family houses and 102 were condominiums or townhouses. 20 The average price for a newly constructed single family home in the City Limits increased 17%to$211,121 with a median price of$188,500.This is not to say all houses in the Bozeman City Limits have seen this increase. Several new subdivision within the City Limits,primarily Sundance Springs and South Meadow,have skewed these statistics due to the high priced homes in these developments. Rent levels increased significantly over the past ten years; however, due to the increase in inventory rental rates have stabilized and some have slightly declined for residential properties. As shown in the table below,residential building permit activity in the City of Bozeman has been strong ever since 1991,and set another record in 2004 with 881 housing units permitted-an increase of 43.7 percent over 2003 when 613 new housing units were permitted.A break down of these permits by type is presented below. Since 1990, single-household units have been the most popular housing type permitted at approximately 40 percent, followed by multi-household units at almost 22 percent. Of the 881 housing units permitted in 2004,29.5%were for single household residences;7.9%for townhomes; 16.4%for duplexes; 5.1 %for triplexes; 13.6%for four-plexes; 26.7% for apartment buildings; and 0.8%for manufactured homes. Residential Units Permitted by Type: 1990—2004 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Total Percent Single-household 50 101 104 139 130 100 113 98 135 155 158 229 259 215 260 2246 39.78 Townhouse 0 4 4 38 11 53 52 40 35 26 34 0 28 52 70 447 7.92 Duplex 2 20 32 50 38 24 46 48 40 56 23 51 37 108 144 719 12-73 TTi-Plea 3 is 6 0 6 21 21 3 6 3 6 3 6 12 45 159 2.82 Four-Plea 12 28 32 24 16 64 24 48 52 136 60 12 16 44 120 688 12,19 Multi-household 0 0 6 30 82 160 119 8 60 116 73 71 132 146 235 1232 21.82 Manufactured home 0 0 0 0 0 1 1 7 51 7 0 20 25 36 7 155 235 I Total 67 171 178 281 283 423 376 252 379 499 354 386 503 613 881 5646 100.00 Governmental Factors: The City of Bozeman is a City Commission/City Manager form of government with and elected Municipal Judge. These three entities form the legislative,executive and judicial branches of government.Five commissioners, elected with no party affiliation,make up the City Commission, They are elected to four year, overlapping terms and are part time officials,Terms are staggered, and elections are held every two years.The candidate who receives the most votes in an election becomes the Mayor the last two years of their term. The Bozeman Police Department consists of 40 sworn officers and six civilian employees. The Bozeman Fire Department includes the Fire Chief,Deputy Chief/Training Officer, and Deputy Chief/Marshall, seven Captains 21 and 18 firefighters and support staff. There are two fire stations, one located on South 19th and one located on North Rouse. Both fire and police protection is considered good. Gallatin County administers the zoning;code for properties outside the city limits,but within the zoning doughnut, In general,planning and zoning regulations in the area are considered stringent.The Gallatin County Comprehensive Plan encourages development near existing cities and discourages those in more remote locations. Bozeman's Planning Department enforces zoning regulation within the City Limits; in general the planning and development process has become very burdensome to developers. Stringent planning regulations have made it difficult to develop new subdivisions. In addition, the City adopted a"Big Box"ordinance to limit the size and number of big box retailers. Consequently low supply and high demand have had a significant impact on real estate values. The overall consensus is that the Bozeman City Commission has been anti-business and anti-;growth. The State of Montana assesses an ad valorem property tax to nun public schools and other government agencies. There is also a State levied income tax. The appraised property is affected similarly as other competitive properties with respect to taxation. There is no sales tax in the State of Montana. The City has continued to expand its boundaries over the past ten years. In addition to population growth the City continues to grow in geographical size.In 1988, the City was approximately 5,840 acres in size- By the end of 2002, the City was approximate) 8 750 acre � stn ' y size; this is a 51.8 r'o increase. In addition to population growth, the City of Bozeman continues to grow in geographic size.In order to accommodate increasing population and business growth,new land for residential,commercial and industrial development continues to be annexed to the City. In 1990,the City was approximately 6,210 acres(9.7 square miles)in size.By the end of 2004, the City was approximately 10,375 acres(16.2 square miles)in size. This is a 67 percent increase in the size of the City in 15 years! The DPCD processed 16 annexation applications in 2004. Annexation to the City of Bozeman(in.acres): 1990— 2004 1990 1991 1992 1993 1994 1038 0.00 85.92 31.36 11.92 1995 1996 1997 1998 1999* 540.14 11.50 958.96 90.04 104.06 2000 2001 2002 2003 2004 632.09 794.06 222.796 186.582 484.467 *]a 1999,s 1239 acres were de-annexedfrorn Me Ciog of'so etn,, 22 Environmental Factors: Environmental factors consist of both natural and man-made features that can influence property values. These forces include but are not limited to climate,topography,natural barriers and transportation systems. Bozeman's climate reflects its mountain valley location.Bozeman,Gallatin County and the entire State of Montana truly have four seasons. Sun-uners are pleasant and characterized by warm days, cool nights and an abundance of sunshine.Hot weather and humid conditions are infrequent.Most summer have seven or fewer days were temperatures exceed 90 degrees. There average high temperatures in the summer are in the 70s to 80s and the average Iows are in the mid 40s to low 50s.. The average monthly high and low temperatures for December,January, and February are 35 degrees and 16 degrees,31 degrees and 1 I degrees, and 37 degrees and 17 degrees respectively. Springs tend to come late in the Gallatin Valley with average temperatures in April,May and June of 53 degrees,63 degrees and 72 degrees respectively. One third of the annual precipitation of 18.61 inches falls during May and June. The average annual mean snowfall in Bozeman is 72.1 inches and the average length of the growing season is 107 days. The climate of the county varies according to elevation,but is generally characterized by relatively cold winters and warm summers. Typical operation costs that affect real estate are the inclusion of snow removal in the wintertime.Due to the mild summers cool air condition costs are less;however,heating bills can be high due to the relatively cold winter months. Bozeman is located in Southwest Montana and has access going east and west on U.S.Interstate Highway 90. Access to the south towards Yellowstone National Park and Salt Lake City is via U.S. Highway 191.Interstate 90, State and County roads provide access throughout the region and commercial air,truck and rail(commercial service only)transportation are adequate. Gallatin Field near Belgrade(ten miles west of Bozeman)is the second busiest airport in the state and provides adequate service to the region. Conclusion: In general the outlook for Bozeman and surrounding communities is good. The area has seen significant growth over the past ten years.Significant growth in the construction sector is expected to remain strong and building permits have seen an upward trend.Current population trends continue in an upward direction and growth has been sustained over the past decade.Bozeman's economy is diverse and anchored by Montana State University.As far as the labor market,Bozeman has a young and very well educated work force. Bozeman's City government and stringent planning department have curbed rapid expansion and caused increases in property values. 23 The quality of life and outdoor activity will continue to be one of the driving factors for population growth in Gallatin'Valley. Current population trends continue in an upward direction and growth has been sustained over the past decade.Commercial building sites like the subject should see stable demand and good marketability in the future. L;MrA Ir 24 TAXES AND ASSESSMENT ANALYSIS The State of Montana,through the Department of Revenue, is responsible for valuing all taxable real and personal property.Department of Revenue field offices accomplish this property valuation. State guidelines are followed to ensure property is appraised in a fair and equitable manner.According;to the Department of Revenue all three approaches to value are considered in the appraisal process, The amount of property tax paid is not determined solely by a property's value. The property's value is multiplied by a tax rate, set by the Montana Legislature,to determine its taxable value. The taxable value is then multiplied by the mill levy established by various taxing jurisdictions—city and county government, school districts and others to provide services in the property's area. The following calculations are used to determine general property tax: "Value x Tax Rate=Taxable'Value Taxable'Value x Mill I..evy=General Property"Tax The property tax process begins with an appraisal of the property. State law requires the Department of Revenue to reappraise property periodically.The most recent reappraisal was completed on December 31,2002. Each year„the Department of Revenue field offices must certify the taxable value of all properties incorporated within the boundaries of each existing tax jurisdiction or school district.This valuation is then submitted to the taxing jurisdictions and the county commissioners. The taxing jurisdictions then set mill levies based on these values and the budget required to provide;the necessary services. The levy is calculated by dividing the necessary budget by the taxable value. In addition to local levies, there are statewide mills mandated by the Montana Legislature to provide school equalization and funding for the university system. Taxes for the subject improvements have not been assessed.We have no reason to believe there would be any excessive tax burden on the subject property. 25 SITE DATA AND ANALYSIS Location: l .Acre located within the New Bozeman City Library Site,Bozeman Montana 59715 Dimensions: Not Available Land Area: 1.00 acres, (43),550.00 SF) Shape: Rectangular Drainage: Adequate Flood Zone: The subject is not located in flood hazard zone. FFMA Map Number: 300028 0012C July 15, 1988 Off-Site Improvements: Sidewalks,public utilities Street Access. Average Maintenance. Adequate/Typical for neighborhood Surface: Asphalt Sewer and Water: Sewer:Public Water:Public Utilities: Northwestern Energy i Curb/Gutter: Concrete Sidewalk: Concrete Streetlights: Gas 2005 Real Estate`Taxes: Not Assessed Adverse Easements or Utility Encroachments:. Adjacent Uses: Corrimercial Conclusion: The subject site has many attributes that make it ideal to develop to its Highest and Best Use. The topography of the site is level to slightly sloping for adequate drainage. All utilities are in place, NorthWestem Energy supplies electricity and natural gas. There is good access off of South Wallace. The site is located on the East side of Bozeman which has become quite active over the past five years. The site size is typical of sites developed into commercial office space. 25 c N ZONING AND GOVERNMENT RESTRICTIONS 0 The subject site is zoned by the City of Bozeman as R-0 . The intent of the R-0 residential office district is to provide for and encourage the development ofinulti-household and apartment development and compatible professional offices and businesses that would blend well with adjacent land uses. KI TII —w 27 HIGHEST AND BEST USE Highest and best use is defined in the fourth edition of The Dictionary of Real Estate appraisal(Appraisal Institute, Chicago,2002),as follows: The reasonably probable and legal use of vacant land or an improved property, which is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are legal permissibility,physical possibility,financial feasibility,and maximum profitability. Highest and best use analysis is a three-step process. The first step involves the highest and best use of a site as though vacant. The determination must be made to leave the site vacant or improve it. if the conclusion is to improve the site, the second step is to determine the ideal improvement. The final step is a comparison between the ideal improvement and the existing improvement. At this point, the determination must be made to maintain the property in its present form or to modify the improvements to more closely conform to the ideal 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, financially feasible,and that results in the highest value.4 1. Permissible CTse.What uses are permitted by zoning and other legal restrictions? 1 Possible Use.To what use is the site physically adaptable? 3. Feasible Use.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.,the highest present worth)? Conclusion Highest and Best Use As Vacant The highest and best use of the subject,as vacant,is for the development of a commercial office building. 4 The Approisal ofReal.Es°tate l I`h Edition,Page 247,Appraisal institute 2.8 Id Id THE APPRAISAL PROCESS IdTypically, real estate can be valued by applying three approaches. Cost Approach: That approach in appraisal analysis that is based on the proposition that the informed purchaser would pay no more than the cost of producing a substitute property with the same utility as the subject property. It is particularly applicable when the property being appraised involves relatively new improvements that represent the highest and best use of the land or when relatively unique or specialized improvements are located on the site and for which there exist no comparable properties on the market,5 Sales Comparison Approach: 'Traditionally, an appraisal procedure at which the market value estimate is predicated upon prices paid in actual market transactions and current listings; the former fixing the lower limit of value in a static or advancing market(price wise), and fixing the higher limit of value in a declining market; and the latter fixing the higher limit in any market. It is a process of analyzing sales of similar recently sold properties in order to derive an indication of the most probably sales price of the property being;appraised. The reliability of this technique is dependent upon (a) the availability of comparable sales data, (b) the verification of the sales data, (c) the degree of comparability or extent of adjustment necessary for time differences and (d) the absence of non-typical conditions affecting the sale price.' Income Approach: That procedure in appraisal analysis that converts anticipated benefits (dollar income or amenities) to be derived from the ownership of property into a value estimate. The Income Approach is widely id applied in appraising; income-producing properties. Anticipated future income and/or reversions are discounted to a present worth figure through the capitalization process.' In essence,all approaches to value(particularly when the purpose of the appraisal is to establish market value)are market data approaches since the data inputs are presumably market derived.' The cost and income approaches are not applicable for this report. 'Boyce,op.cit.,pp.63,132,and 160. _ _ . - 29 SALES COMPARISON APPROACH The Sales Comparison Approach is one of the three traditional approaches to value. It is also referred to as the i Market Data or Market Comparison Approach. It is defined as follows: "That approach in appraisal analysis which is based on the proposition that an informed purchaser would pay no more for a property than the cost to him acquiring an existing property with the same utility."" Basic real estate appraisal principles involved in this approach are the principles of substitution, anticipation and contribution. The "principle of substitution"is the underlying premise from the Sales Comparison Approach and its definition is very similar to that of the approach itself. This principle fundamentally states that the value of a property is influenced to a large extent by the prices being paid in the open market for similar properties offering the same utility. It is irrational for somebody to pay an amount of money for a property that is greater than the price at which an equally desirable substitute may be acquired. The market, which is made up of substitute properties, thus represents alternatives for a prospective buyer and tends to set the range of values. The 'principle ref anticipation"states that prices paid for property is a reflection of the market's expectation of future benefits that accrue from ownership. It follows, then, that if the property is old and nearing the end of its economic life, or for another reason has a dismal future, the present worth of all future benefits would be considerably lower than if the property was new and could generate benefits for a longer period of time. The value of real property, therefore, can be considered the present worth of all future benefits that can be derived from its ownership. The 'principle of contribution"is the underlying rationale for the adjustment process in the Direct Sales Comparison Approach. This principle views the sale price of real property as the sum of all value contributing characteristics. The individual characteristics are measured by the effect their presence or absence has on the total sale price. Not only is their mere presence important, but also the quantity and quality in which they exist. There are other appraisal principles involved in Direct Sales Comparison,but the three mentioned are considered most pertinent. G Boyce,op.cit.,p.74. 30 LAND SALE NO, 1 ,� l�l�i�t i lrr��l.�� f��/ri�tr// s�ii 7� , r A ) � ����� s 1���, ( it �� l�,„ i r%� ��� 1 /lr J �g�y,� t�n �1/ n +, i ,✓� f�y�lF/ i s PROPERTY DATA Grantor: Cape France,Inc. Date of Sale: tlkn Grantee: Dennis and Joni Balian Recording Date: 08116/05 Location: Lot 29 Stoneridge Sub Recording Doc#: 2198247 Bozeman County: Gallatin Terms: Cash to seller Marketing Time: Ulan Property Rights: pee Simple Confirmed By: Keith O'Reilly Price: $407,133 Confirmed With: Dennis Balian Phone plumber: 539-8762 Legal Description: Lot 29 Stoneridge Sub Phase 2B SITE DATA Site Size(Acres): 1.10 acres Dimensions: Irregular Site Size(SF): 47,898sf Site Topography: I..evel Front Ft: 439' Water: City Corner: Yes Utilities: Public Zoning: R-Q Improvements: Vacant site Access: Good Price psf: 58.50 13ri ti<_.ir �I{iraisuRs In t. 31 Mi- _ c LAND SALE NO. 2 n � ✓!ia 1Jliazl�ll Y �1 � � i ' r fQ 77 rer ;�D iY ' � ✓y r�l i 7✓i/! aoJ l��f��ie�j - �..j ai�S/lrty)i a�A��Afl n PROPERTY DATA Grantor: Cape-France Inc Date of Sale: 02128/05 Grantee: Smania, Clark,Sovulweski Recording Date: 06115/05 Location: Lot 24A Stoneridge Recording Doc#: 2191100 Bozeman County: Gallatin Terms: Cast:to seller Marketing Time: 91 Days Property Rights: Fee Simple Confirmed By: Keith O'Reilly Price: 5307,730 Confirmed With: Tom Clark Phone Number: 522-7000 Legal.Description: Lot 24A of Stoneridge SITE DATA Site Size(Acres): .853 acre Dimensions: Irregular Site Size(SF'): 37,168sf Site Topography: Level Front Ft: N/A Water: City Corner: Yes Utilities: All Zoning: R_Q Improvements: None Access: Paved/Good Price psf: $8.28 This is a newer commercial development which began in 2002. Hnd"Cr Appralsak hic- 32 ,­:0Th 0,RQ 11,. N1 U LAND SALE NO. 3 a; PROPERTY DATA Grantor: Cape France Inc Date of Sale: 02/28/05 Grantee: Dennis Balian Recording Date: 06/02/05 Location: Lot 25 Stoneridge Bozeman Recording Doc 4: 2189582 County: Gallatin Terms: Cash to seller Marketing Time: 91 Days Property Rights: Fee Simple Confirmed By: Keith O'Reilly Price: $296,650 Confirmed With: Levin Schlender Phone Number: 522-7000 Legal Description: Lot 2S of Stoneridge PUD Major Sub Phase 2B SITE DATA Site Size(Acres): 0.8 acre Dimensions Irregular Site Size(SF): 34,848sf Site Topography: Level Front Ft: N/A 'Water: City Corner: No Utilities: All ,Zoning: R-C) Improvements: None Access: Laved/Good Price psf: $8.501 3a at! er t�� ;tts.il;1n.. 33 LAND SALE NO. 4 PROPERTY DATA Grantor: Nelson Investments LP Date of Sale: 09116004 Grantee: GMRP LLC Recording Date: 04/18/05 Location: NW corner ofHuffine Ln Recording Doe#: 2184925 and Howler Ln Bozeman County: Gallatin Terms: cash to seller Marketing Time: 498 Days Property Rights: Fee Simple Confirmed By: Keith O'Reilly Price: 5785,000 Confirmed With: Casey Harte Phone Number: 556-5075 Legal Description: Lot 6,Block 1 Parkway Plaza Sub SITE DATA Site Size(Acres): 2.00 acres Dimensions: 371'X 234' Site Size(SF): 87,12Osf Site Topography: Level Front Ft: 371' Water: City Corner: Yes Utilities: All Zoning: B-2 Improvements: None Access: Asphalt/Good Price psf: $9.06 I B¢"id2C1 111)1Lasa1 i11 L�. 34 LOCATION OF COMPARABLE SAFES I e ,a 36 31 Comp 3 1 } Camp 2 '6 �" �I f�4 - k� w 12 6 L �f Comp I BOZEMA Subject E"36' � r- rr m I I a h � r r ED ��":u�c°rh}rot:�li�[hEo- lirti. 35 h�^olh O'I elil'. V 1C MEN= Units of Comparison-Property'Valuation: Since the subject property is a commercial office building site,value is derived from the square footage of the site. It is logical to use the square footage of the subject site to derive a value from other comparable sales. The preceding sales have been analyzed and compared with the subject property. We have considered adjustments in the areas of- * Property Rights Sold " Economic Tl"rends(time) Financing " Location jai 7-- " Conditions of Sale " Physical Characteristics The sales comparison grid displays the subject property,the cornparables and the adjustments applied. Land Sales.Adjustment Grid Analyst:Keith aRemy Subject Comparable 1 Comparable 2 Comparable 3 Comparable 4 Address Lot 29 Stonerid e Sub Lai 2AA Stonendge Lot 25 Stoneridge NW corner of Huffine Ln Sale Date 08/16105 06/15/05 06/02/05 64/18/05 Sale Price $407,133.00 $307,730.00 $296,650.00 $785,000.00 Price Per SF Land $8.50 $8.28 $8.50 $9.00 Propertv Ri hts Fee Simple Fee Sim ple Fee Sim Ce Fee Sim le %Lk stment 0.00°fo 0.004/4 0.60°/a 0.00% Finance Cash to seller Cash to seller Cash to seller cash to seller °J"ions o ment 0.00% 0.00°/a 6.000% 0,00% Conditions at Sale %Adiustmentl 0.00% 0.00% 0.06°/a 5.00 Economic Trends 1111/2905 8116/2005 6/15/2005 6/2/2005 4118/2005 AnnuEL!jAS!LqstmentJ 0.60% 0% 0% 0% 0% Adjusted Price $8.50 $8.28 $8.50 $9.00 Location Comparison %Adjustment M% 0.0% 9.9414 0.6prn lAdjustmenti MOO $0.00 $0.00 ($0.50) Final Adjusted Price $8.50 $8.28 $8.50 $8.50 Range$Average Low:$8.28,Nigh:$8.5,Average:$8.45 Calculations $8.50 x 43,560.0 =$370,260 Lr LrIN Reconciled Value $370,000 ML 10 MIL JO 36 comparable Sale Adjustments With the exception of sale 4 all of the sales are representative of good quality office building sites in the Bozeman market.Sale 4 was added because the zoning allows for a more intense retail use and the site has better frontage than the subject site. This sale would bracket the upper end of value for the subject site.Sales 1-3 are all current,not exposed to direct frontage and are being developed with commercial office space. The City of Bozeman has discussed putting restrictions on the subject site that would require the developer (potential purchaser)to construct a"Green Improvement"on the subject site.There is no market evidence as to how this would impact the value of the subject site.However,secondary market data does indicate that"Green"buildings are more costly to construct than typical office buildings. As discussed with the City Manager, the City of Bozeman will need to consider the effect upon the site value this restriction may cause. If the cost to construct the"Green"' building is higher than a typical office building the price the market may be willing to pay may decrease proportionally. There is no evidence in the market that an investor will be able to capture more Net Operating Income off of a "Green"building. Sales Comparison Approach Conclusion Based on the above analysis, we have reconciled to a value of S370,000,as of November 1,2005, and subject to the Limiting Conditions and Assumptions of this appraisal. log mom 37 FINAL RECONCILIATION The process of reconciliation involves the analysis of each approach to value.The quality of data applied and the significance of each approach 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. Value Indications Land Value: $370,000 Sales Comparison Approach: $370,000 Sales Comparison Approach The sales comparison approach gives a good indication of value for the subject property.Four sales were analyzed. Minimal adjustments were required.All of the sales with the exception of sale four were purchased to develop office space. Sale four was used to bracket the upper end of value for the subject site as it is superior to the subject. Value Conclusions The only approach to value that is applicable to the subject property is the sales comparison approach.The quality and quantity of market data is good and the indication of value is reasonable and reliable. Based on the data and analyses developed in this appraisal,We have reconciled to the following value conclusions, as of November 1, 2005,subject to the Limiting Conditions and Assumptions of this appraisal. Reconciled Value Conclusion: Premise: "Subject to Final Plat Approval" Estate:Fee Simple Value Conclusion:$370,000 The appraisal is based upon the Hypothetical Condition that the subject site has been surveyed and recorded as a one acre building site zoned R-O,with all offsite improvements in place.A Hypothetical Condition is contrary to what actually exists but is necessary to form a credible opinion of value. As a result of our investigation and analysis,it is our opinion that the Market.Value of the Fee Simple Interest,"Subject to Final Plat Approval" in the subject property,as of November 1,2005 is:. THREE HUNDRED AND 'SEVENTY THOUSAND DOLLARS (5370,000) 38 1�11-p�llliniim; Von MEN MEMEEM CERTIFICATION As a result of a request for an appraisal assignment of the property, identifi did Further,the value reported is based upon cash in U.S. dollars or in terms of similar financial arrangements. � nts. ]'he reported analyses, opinions and conclusions were developed, and this report has been prepared in conformity with the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives,. As of the date of this report,we,Keith O'Reilly, MAI,has completed the continuing education program of the Appraisal Institute, I The appraisal is based upon the Hypothetical Condition that the subject site has been surveyed and recorded as a one acre building;site zoned R-O,with all offsite improvements in place.A Hypothetical Condition is contrary to what actually exists but is necessary to Corm a credible opinion of value. As a result of our investigation and analysis, it is our opinion that the Market Value of the Fee Simple Interest, "Subject to.Final Plat Approval"in the subject property,as of November 1,2005 is: THREE HUNDRED AND SEVENTY THOUSAND DOLLARS (5370,000) Respectfully Submitted, Keith O'Reilly,MAI Terry Gossel General Certified Appraiser#4047 General Certified,Appraiser#J105 State of Montana State of Montana 40 ADDENDUM Keith O'Reilly, MAT Fee Appraiser State of Montana General Certificate##400 Expires 3-31-06 Qualifications EDUCATION Educated in the Bozeman and Billings Public Schools Systems, Bozeman and Billings,MT. Obtained a B.S.degree in Business Marketing from Montana State University in 1992. APPRAISAL EDUCATION COURSES: Successfully completed course 11 10 Appraisal Principles, Completed the Seminar"The New UR-AR", Appraisal Appraisal Institute, Institute Successfully completed course I120 Appraisal Procedures, Completed the Seminar "High Tech Appraisal Office", Appraisal Institute Appraisal Institute Successfully completed course I210 Residential Case Completed the Seminar ".Fundamental of Relocation", Study,Appraisal Institute Appraisal Institute Successfully completed course I410 Standards of Completed the Seminar "Understanding Limited Professional Practice,Al Appraisals Residential",Al Successfully completed course 1420 Standards of Completed the Seminar "Understanding. Limited Professional Practice, Al Appraisals General",Al Successfully completed course 310 Basic Income Completed the Seminar "660- Small Hotel/MoteI Capitalization,Al Valuation,Al Successfully completed course 430 Standards of Completed the Seminar "620- Mixed Use Valuation Professional Standards Part C,A .Analysis"Al Successfully completed course 510 Advanced Completed the Seminar "Appraising Manufactured Income Capitalization, Al Housing"Al Successfully completed course 520 Highest $ Best Completed the Seminar "Data Confirmation and Use and Verification Methods"Al Market.Analysis,Al Completed Ted Whitmer's Comprehensive Appraisal Successfully completed course 530 Advanced Sales Work Shop,Dallas Texas Comparison and Cost Approaches,Al Completed the 'Seminar "Partial Interest Valuation- Successfully completed course 540 Report Writing and Undivided"Al Valuation Analysis, AI Completed the Seminar"Appraisal Review General" Successfully completed course 550-Advanced Application,Al Completed the Seminar"2004 7hr USPAP Update" APPRAISAL Eh'.PERIENCE: Specializes in the appraisal of residential & commercial properties located in Gallatin County; Montana since May of 1992. My experience includes an apprenticeship with Henry Neils, MAI & Patrick Nolan, MAI, SRA. Appraising residential properties including single family, 2-4 fancily, and condominiums. Appraising industrial sites and buildings, commercial sites and buildings,and insurable value appraisals. I am a native of the Bozeman area and have been for approximately 34 years. I currently serve as a board member for the Montana Board of Real Estate Appraisers. I have completed work for the following: Washington Mutual, American Bank, Intermountain Mortgage, Wells Fargo Home Mortgage, Country Wide Mortgage, Prudential Relocation, First Interstate Bank, Valley Bank of Belgrade, Heritage Bank, United States Government General Services Administration, Big Sky Western Bank, Sterling Savings and Loan, First Security Bank of Bozeman,U.S. Bank, American Federal Savings Bank,Wells Fargo Bank