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HomeMy WebLinkAboutCity Hall/Bridger Appraisals A SUMMARY REPORT OF A COMPLETE APPRAISAL OF: City Hall 411 E Main St Bozeman,MT 59715 PREPARED FOR: Mr.Ron Brey City of Bozeman 411 E Main St Bozeman,MT 59715 PREPARED ON: January 30,2006 EFFECTIVE DATE OF'VALUATION: January 11,2006 PREPARED BY: Keith O'Reilly,MAI General Certified Appraiser Brider Appraisals,Inc. PO BOX 11145 Bozeman,Montana 59719 AND: Jerry Gossel,#106 General Certified Appraiser Appraisal Services 67 W Kagy Blvd Bozeman, Montana 59715 BRIDGER APPRAISALS' 0 R-hy. MAI January 30, 2006 City of Bozeman 411 E Main St Bozeman MT, 59715 Re: City Hall Bozeman,MT, 59715 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, "As Is"as of January 11, 2006. Our professional opinion is based upon analysis of market data gathered for this purpose and upon the assumptions and limiting conditions stated on pages 6-8 of the following report. 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 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 our inspection of the appraised property, comparable properties,and analysis of all pertinent data. II(W,587 7742 13". I1. ........ M.-T 597117 As a result of our investigation and analysis,it is our opinion that the Market Value of the Fee Simple Interest,"As Is",in the subject property,as of January 11,2006,is: ONE MILLION FOUR HUNDRED THOUSAND DOLLARS ($1,400,000) The following report contains (64)pages plus an addendum that provides the data and analysis to support the stated value estimates. Respectfully submitted, Keith Q'Reilly, AI..W.._ General Certified Appraiser#400 State of Montana Gen Certified Appraiser' 106 °-State"6-fNi'lntana TABLE OF CONTENTS ITEM: PAGE NO. PHOTOGRAPH O9THE SUBJECT PROPERTY...............--............. ----- ......................... —..... ......... —5 ASSUMPTIONS AND LIMITING CONDITIONS............. ... ... ................. ....................................... ........ ... ....6 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS............— ........... _ ...................................... ---9 SCOPE OF THE APPRAISAL ----....................... ........................ ---------------------_—Il PURPOSE AND INTENDED USE AND USER UF THE APPRAISAL....................... —........................ ..............J2 DEFINITION OF MARKET VALUE................ ........ — ..............................................._----- ..................... l2 PROPERTY RIGHTS APPIU\ GED—.............. -- ........................................ ............ ------_-------l3 EXPOSURETIME.... ........—........... .................. ......... ...................... .......................................................... .........l4 VALUATIONDATE........... ................. ...................... ............................--- ...................... ...............................14 IDENTIFICATION AND HISTORY 0F THE SUBJECT,............ — ..................... —.................... .......................l5 REGIONAL, CITY,AND NEIGHBORHOOD ANALYSIS.... — ........... ................................................ _..........lQ TAXES AND ASSESSMENT ANALYSlS—......— ................... _....... ....... .............................................. ... —...25 SITEDATA AND ANALyBIS— .............................. .......................................... ......... ................... ......... _ ....26 ZONING AND GOVERNMENT RESTRICTI0NS— ........... .......... ............... ......... ........................ ...— ....... ....39 DESCRIPTION 0F IMPROVEMENTS..... ................ — ................ .......................................................................30 HIGHESTAND BEST USE................. ..........................._-- ......................................................... .....................3l THEAPPRAISAL PRUCES8 .................... ............... ....... ............................... .......... ......._ ..........................34 COSTAPPROACH........... ...................................... ................................................... .............................................35 SALES COMPARISON APPROACH............--- ............. _............... ....... ... ................................ .......... ....40 INCOMEV&LU&Il(lN—.......................... .........-- .......................................... ............................ .....................51 FINAL ........ ...................----...................... ........................... ............................................6l CERTIFICATION....... .................................... ............. ............ ........ .......... .......................''...........'���...,^ ADDENDUM Resume PHOTOGRAPH OF THE SUBJECT PROPERTY , l wr lY rj r � f ei View of the subject property looking from southwest to northeast. Photo taken on January 11,2006 by Keith O'Reilly,MAI. BridgerApprausals Inc., c' 5 Keith O'kedl�,A4AI ASSUMPTIONS AND LIMITING CONDITIONS This appraisal report, the letter of transmittal,and certification are subject to the following assumptions and limiting 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. 1 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, 5. 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.I have no knowledge of the existence of such materials on or in the property.I am 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,I reserve the right to review and adjust this appraisal accordingly. Limiting Conditions 1. The appraiser is 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. 3. 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 context. 4. Included as an integral part of this report are maps and photographs of the appraised properties and sales.The Wraps 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. 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 of communication without the prior written consent and approval of the authors.. 7 O'R��dk' M t 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 future conditions. 7. The Americans with Disabilities Act(ADA)became effective January 26, 1992. 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,City of Bozeman Owner of Property: City of Bozeman Date of Valuation: January 11, 2006 Date of Preparation: January 30,0,2 00 6 Rights Appraised: Fee Simple Legal Description: Rouse's 1 st Addition to Bozeman,Lots 10-14, Block F, Section 7 T2S R6E. Location of Property: 411 E Main St Bozeman NIT 59715 Improvements: 6,577sf above grade office building located in the CBD Highest and Best Use: Continue with the present office use until such time as it is financially feasible to raze the improvements. Present Use: The highest and best use of the subject property as if vacant is for the construction of at least a two story retail building with parking acceptable to the market. Zoning/Governmental: B-3 Site Shape and Size: The subject site is Rectangular in shape and contains 20,625.00 acres. 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 experts in these matters, and recommend Krdl!,:[ • 9 a professional evaluation if the reader of this report wants more reliable information. 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: $780,000 Cost Approach: $1,480,000 Sales Comparison Approach: $1,370,000 Income Approach: $1,380,000 Concluded Market Value: $1,400,000 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. 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 improvements and considered pertinent characteristics of the site and improvements in comparison to current market standards. We have analyzed the subject neighborhood and competing markets for current sales, cost and lease 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 Steffam(Bozeman Broker Group),Neil Ainsworth(Gallatin Valley Real Estate),and Gene Cook(Gene Cook Real Estate). We inspected the subject site on January 11,2006, General and specific data were 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 cost approach,sales comparison approach and income approach valuation methods.All three approaches to value have been considered for the subject property and the Departure Rule of USPAP 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. 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 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. F9R ` �.Cui;�i,ar:31:,liiti. � 11 K'-11[h 0'Rk 111,ti X! \11 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,"As Is"as of January 11,2006, 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, City of Bozeman„in Potentially Marketing the Subject Property.Insurable value has not been estimated. 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 under conditions whereby:. I. 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 terms of cash in U.S..dollars or in temis 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 22,19901,also quoted in the uniform Standards of Professional Appraisal Practice. 77te Dirtionaty of heal Estate Appraisal,3rd ed.(Chicago;Appraisal Institute,1993),pp.222-223. 11,,.. 12 I,ciliw."0 \B 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.2 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.3 2 llie Dictionary of Real Estate Appraisal,op.cit.,p.140. The Dictionary of Real Estate Appraisal,op,cit.,p. 140. 13 K")ui 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 MLS 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 to require its members to report commercial sales activity,it is a requirement for them to report residential activity. Five current sales of commercial office space have been analyzed to estimate the exposure time for the subject property. The five sales were all listed on the market less than twelve months. This data is very 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 January 11, 2006.This is the date of valuation and the date that the subject property was personally inspected, 14 IDENTIFICATION AND HISTORY OF THE SUBJECT The legal description of the subject property is: Rouse's 1st Addition to Bozeman, Lots 1Q-14,Block F, Section 7 T2 S R6E. Sale History: The subject property has never sold or been transferred. The property is owned by the City of Bozeman. Reference to the ownership is in Deed Book 147,Pg 148. 15 MONTANA REGIONAL AND CITY MAPS ............. l ,. ( 9twbaY �tlpn yrm�d TOOLE LwrcaLR carc�sanm, HARES R+�RiJAR ® " FLATW.4O aLA r aww ) 8a R[L aHar maaw t fu " * r, VALLEY .. ,. KtlMiPaID k+t7IM. ; OLAOVE ROD., SAMOSRS .� cmn aaeriun wan a fl �m � a ��, � 8k�nay+ mn Eat -. 7ET0N .„ 1 f f CtK7DTE�tlU n cl , y, aysr I 1 CASCADE r .,. I ' ortl.uri 1 DAW4a4M { 7 CARfiELP 0, auanq la' �d W,A .,�POA—iaM&CLARK ,..L " a inaop FFA7aw.3uEmV.m d l „„ ,, ,J.., t�wua A4"t1'RAG b73' [ aC4 1 3 ry'��'ry r7� mt PHA f✓' j 4H SUL}IECLIbIICAUY' „woe. ��� f i } f 1 WA a 0 F6am p 1 GRANITE D D%' E ED a u6lp r a++aou MC h D L'( AKl3 � L r wG U ( A AaNR Z!SFL � .CA..Y mM , 4 kM L hn Fayyry FALLDR a � D m ® reaRrau _, .a UNVA CUSTER a � � E k�RaseaUD irI.ewA mL�� ,. u4.PVYg9$Nan �y CAR'AF.R � f �" Cnuxr�"vARx o r � amaama RwaRN J FkrMDEYr WVEH Wgm b C4 E wA i P94D6'a'R Raaa4gm aEAU"F7tMEAD eaw.,.e D ,,, .� i..",,,", YEt..Ll?iW5'llCSREPARK l Briklqcr Appraisals hic. "a- 16 B unh O'Reilly,"YIAI is e , � / ' /r t h ii / ✓ 1 r / 41 r/ if r �a /.//;,/",fi x" i%�/ aW rr lr rr r i i ii r rhos i rY „ �// " rr/iiii 4rrr f/%� i /i i ^'� r � �l j r /r ro li r /� / r �r i � I r r -I r r r 1G f i/' iq r r ��r �ry1 U JJ ri / � 1 1% / rJ �/ % r i - N ri 8 Subject op I a � ;A rf, /A ;, r ll)�o�iJ�- 1�G�G �// /�//rir� � r + ! ii/ /�/iii ri s r r r//, //// ✓ � J „rte f /�i� �1 e/// ��cc �h� �) tij/6N �� low n a / J"": jt r / ,�,�, / son A141, r c// fit°, �!'`,. % /�„ O! mm 4� Zvi A) 1/ ,ax rr� F ny. // % ,v f n li r Ono //� !i r� �dNy i 1 f df Oc ;. Its 1 //�//l/ Ir n A, Bog.Ap=W No 17 � w F:c:iM C7'Reu n MA1 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,MT 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: 1900-2000 1900 1910 1920 1930 1940 1950 1960 1970 1980 1990 2000 Bozeman 3,419 5,107 6,183 .8,855 8,665 11,325 13,361 18,670 21,645 22,660 27,509 Gallatin County 9,553 14.079 15,864 16,124 18,269 21,902 26,045 32,505 42,865 50,463 67,831 State of Montana 243,329 376,053 548 889 537,606 559,456 591,024 674,767 694,404 786,690 799,065 902,195 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 size 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 of Bozeman 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 25010 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 any other outdoor recreation that comes to mind. „ L :�.�x�w, ,7:• ��,w:. I9 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 feel 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$35,7 10, 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 585.3 million for the same period in 2002.From 2002 to 200) 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. ri 1Ppm]"a) nc� 20 'd \1 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 19971998 1999 2000 2001 2002 2003 2004 Total Percent. Single-household 50 101 404 139 130 1.00 113 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 47 7.92 Duplex 2 20 32 50 38 24 46 48 40 56 23 51 37 108 144 719 1173 Tri-Plea 3_ I8 6 0 6 21 21 3 6 T-6 3 6 12 45 159 2.82 Four-flex 12 28 32 24 16 64 24 48 52 136 60 12 16 44 120 688 12.19 Multi-household 0 0 0 30 82 160 119 '8 60 116 73 71 132 146 235 1232 21.82 Manufactured home 0 0 0 0 0 I 1 7 51 7 0 20 25 36 7 155 2.75 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 krld'�4'1 'e}?�i .al�.lo�w:. � 21 and 18 firefighters and support staff.There are two fire stations,one located on South 19th and one located on North Rouse.Bath fire and police protection is considered good. Gallatin County administers the zoning code for properties outside the city hnuts,but within the zoning doughmit. 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 run 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 approximately 8,750 acres in size;this is a 51.8%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 10.38 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 2 21746 186.582 484,467 *Ito 1999,0.1239 acres were de-annexed from the City o_f Bo°eir an, Nl I= i 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. Summers 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 lows 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 11 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 0 stringent planning department have curbed rapid expansion and caused increases in property values. 21ndgu[ hl(, 1" 23 1JIC101 0,Rel I[Y. \1 AB 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 buildings like the subject should see stable demand and good marketability in the future. \ppriff 11, . r,. 24 �r�.crRflI C'9"kc,III 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:. Valve x Tax Rate=Taxable Value Taxable Value x Mill Levy=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 mi Us mandated by the Montana Legislature to provide school equalization and funding for the university system. No taxes are assessed on the subject property. SITE DATA AND ANALYSIS Location: 411 E Main St Bozeman MT 59715 Dimensions: See Attached flat Map Land Area: 20,625.00 acres Areas&Ratios: Gross Building Area: 6,577sf Shape: Rectangular Drainage: Adequate Flood Zone: Census Tract: 7. Zone:X50. The subject Is Not located in flood hazard zone. FEMA Map Number:. 300028 00120. FEMA Map Date: 07/15/88 Topography: Level Frontage: 140'on Main St. Visibility: Good Landscaping: Typical for neighborhood Site Utility: Average Off-Site Improvements: Concrete Sidewalks,PD 1Improvements Street Access: Average Maintenance: Typical for neighborhood Surface: Sewer and Water: Sewer: City Sewer Water: City Water Utilities: Northwestern Energy Curb/Gutter: Concrete Sidewalk: Concrete Streetlights: Gas 2005 Real Estate Taxes: N/A Adverse Easements or None Noted Encroachments: Adjacent Uses: Commercial SUBJECT PLAT !'SAP ME NJ DEN HALL STREET 28q 28t 28, 281 28, :e 28, r. 2$' /e' rj + 28+ 28r r K. 15 16 17 18 19 20 21 22 %2 24 [ 29 4 ID6 Fns " A L, 7u FAi.,r y 75 M I'm c u°r° � ja5." w� r& Subject Lots 10-14 [ M M, 1 24 1� ..12 11 10 9 8 7 6 3 9B�rrfl .. 28" 26r 28, 28" 281 28" 281 28* MAI- N STREET Hridgci Appraimis h1c. 27 K60i O'kcillY.iv'W FLOOD MAP earl d 5t kO Lb E Oak,g1 E Birch at a Hemlock St kh'1J=7!0 er 51 u} E Junl per et S& ETa=A; k 31 1k - WOW onWOaa 51 ? Z � apart Ln E i?aac SS VU,Sklort St � it�h�rr s1 Ila 1e� r v � '+t1!Beall St I a Mine S1 .� � w 0r :,1101 Bozeman `t1 y 84 ' o? E.$ �S � v5f I UU f7live St E to o Inre St trpCbst I m c sit c,ri 1r� IQl, nSS � � il. ra C1 EJIia St e CC511P , S1 EI ki& St Ira � E�tlarrfsan 5E t6 E CIeveland•St 'm a J 2 Gr�1t•5t � v_ � E Lincoln St a G E h�ason�$t Flood Zones 5FHA(Flood Zone), Out Arem inendAW byOo r flooding Within 250 ft, of multiple flood zone?No Ar9ae o ate ile ofthe 100 and 500 year flood. Community: 300028 plains Community Name: BOZEMAN,CITY Of At"inundated by loo rflooding Zone;X50 Panel;300028 00120 panel Date; 07/15/1988 Area inundated byluu rfloodingwth TIPS Code: 30031 Census Tract; 0007.00 09100 ty hacard This Flood Reoort is for the sole beniflt of the Customer that ordered and paid Floodway areas far the Report and is based on the broaerty infarrnatlon provided by the customer,That customer's use of this resort is subiect to the terms agreed by Ploodwayaremwth Veoctyhamrd that customer when accessino this Droduct,No third Darty is authorized to use or rely on this report For anv ouroose,NEITHER FIRST AMERICAN FLOOD Area ofundebarmined but poeeiolaflood DATA SERVICES NOR THE SELLER OF THIS REPORT MAKES ANY hazard REPRESENTATIONS OR WARRANTIES TO ANY PARTY CONCERNING Area not mapped on any publehetl FIRM THE CONTENT ACCURACY OR COMPLETENESS OF THIS REPORT INCLUDING ANY WARRANTY OR MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE,Neither FAFDS nor the seller of this ReDo shall have any liability to any third party for any use or misuse of this Report, llrid,gcr Appraisals Ine. •K' 28 K,cilh O'Reilly.\MAl Conclusion: The subject site has many attributes that make it ideal to develop to its Highest and Best Use. The topography of the site is level to slightly sloping for adequate drainage. All utilities are in place, NorthWestern Energy supplies electricity and natural gas, There is good access via Main Street and Rouse Avenue. The site also has good visibility from Main Street.The site size is typical of sites developed into commercial retail space. ZONING AND GOVERNMENT RESTRICTIONS ._ t. xE.o.$T ' _ Q E L M SY E LA.b+i E-S7 f� �+ P 1FN1lts-t B-2 k AAAXXXX s41' Subject 19 JWE ST R-4 B c .rrss ST The subject site is zoned by the City of Bozeman as B-3. The intent of the B-3 central business district is to provide a central area far the community's business, government service and cultural activities.Uses within this district should be appropriate to such a focal center with inappropriate uses being excluded,Room should be provided in appropriate areas for logical and planned expansion of the present district. 1. It is the intent of this district to encourage high volume,pedestrian-oriented uses in ground floor space in the "core area"ofBozeman°s central business district,i.e.,along main Street from Grand to Rouse and to the alleys one-half block north and south from Main Street. Lower volume pedestrian uses such as professional offices may locate on ground floor space in the B-3 area outside the above defined core" The subject improvements are legal and conforming. Rridger A,ppr ii&i s Inc. c 29' I,cq li O'CZed),x AI DESCRIPTION OF IMPROVEMENTS Since the intended user occupies the subject building and is more familiar with the improvements than the appraisers,the report is not going to detail the improvements. 30 K c�d a ["cl 11 "1 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 Use.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)? 4 The Appraisal of Real Estate 11 th Edition,Page 297,Appraisal Institute 31 ".oO"U8".111N. M 41 The Blackwood Building located directly across the street from City Hall has a site size of 15,428sf and a building size above grade of 13,201sf.Ratio is 86%of the site. There is a basement,however,City Hall already has a basement as well. The City Hall site is 20,625sf. So it is reasonable to construct a two story 17,647sfbuilding and allow for similar parking ratios. Rents for the a new building at City Hall should easily support$18.00psf on the main level and$17.00psf on the second level. Potential Gross Income 8,824sfx$18.00nnn or$158,832 Potential Gross Income 8,824sfx$17.00nnn or$150,008 $308,840 PGI Vacancy and Collection Loss @3% $299,574 Management Expense @5% $284,596 Reasonable Overall Cap Rates 7%to 7.5% $4,065,658 (7%) $3,794,613 (7.5%) Indicated value psf for the proposed subject Building would be based upon 7%cap $4,065,658/ 17,647sf—$230psf Estimated cost of construction at$1.75 to $200.00psfaveraged @$185.00 $3,264,695 +$150,000 demolition $3,414,695 or 193.50 sf Therefore the rice that a developer would_Ray to make the development financially feasible would be the overall value of$230.00 sf less development costs of$193.50 sf or a roximatel $37.00 sf x 17 647sf or$652,939. This equates to$31.65 sf of the total land area"lus the lump sum adjustment for.12arking permits already aid. 25 parking permits at$5,000 each or$125,000.Total site value$777.939 or$37.71 ps f 64iia pim m,ol Inc. 32 E�e' 'l li i'"C�� I i•. �'('k l Conclusion Highest and Best Use As Improved Continue with the present office use until such time as it is financially feasible to raze the improvements. Highest and Best Use As Vacant The highest and best use of the subject property as if vacant is for the construction of at least a two story retail building with parking acceptable to the market. h1c. 33 -,,dh() R,-W''M \1 THE APPRAISAL PROCESS Typically,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? 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, (e) 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 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.' 5Boycc,on,cit.,pp.63,132,anti 160. 34 COST APPROACH The Cost Approach is one of the three traditional approaches in valuing real property. This approach is based on the proposition that an informed purchaser would pay no more than the cost of producing a substitute property with the same utility. The approach represents an alternative course of action available to a purchaser considering the acquisition of the subject property, i.e., instead of buying the subject property, what would it cost to build an improvement offering the same utility? Estimating Market Value for the subject property by use of the Cost Approach involves the following procedures:. a. Estimating value of the site as if vacant and available to be put to its Highest and Best Use. b. Estimating Reproduction Cost New of the Improvements. C. Subtracting the total depreciation, if any, from the reproduction cost new of the improvements,which results in an estimate of the depreciated value of the improvements. d. Adding site value to the depreciated value cost of the improvements. The sum of these estimates represents a value indication of the subject property via the Cost Approach, The following pages present data and analysis utilized in estimating the value of the subject property by the Cost Approach. Site Valuation: See Highest and Best Use 35 Reproduction Cost New: The next step in the Cost Approach to Value is estimating the Reproduction Cost New of the Improvements, as of the date of valuation. Reproduction Cost New of the improvements is defined as: The cost of construction at current prices of an exact duplicate or replica using the same materials, construction standards, design, layout, and quality of workmanship, embodying all the deficiencies, superadequacies, and obsolescence of the subject building.' Reproduction Cost New,then,involves the cost associated in reproducing the exact physical structure with all items of functional and locational obsolescence built-in. The structure and the cost thereof together with accrued depreciation(functional,locational,and physical)are analyzed, estimated and deducted in the next step of the Cost Approach. Reproduction Cost New is contrasted to replacement cost which involves the cost associated with replacing utility, not the physical structure; therefore,the cost of functionally obsolete components would not be included, Reproduction Cost New reflects all ingredients of cost to the most probable,typical purchaser. Specifically,they include direct,or hard, costs and indirect, or soft, costs. Direct costs include labor,materials, equipment and subcontractor's fees and charges. Indirect costs involve such items as contractor's overhead and profit; architectural, engineering and legal fees;taxes and insurance during construction; construction financing cost,etc. Reproduction Cost New of the subject is estimated using the Calculator Cost Method in the Marshall and Swift Valuation Service. Costs are classified by class and quality of construction. Buildings typical of a certain quality have many characteristics in common. For example,a "Good Quality""building will usually have good quality roofing so modifications for roof differences on a quality-classified building are seldom necessary. Marshall Valuation Service, compiled and published by Marshall and Swift Publication Company of Los Angeles., California,was used as a source of cost data. Marshall Valuation Service is a cost data manual based on analysis of the cost of new buildings on a national basis. The costs are updated quarterly via a current cost multiplier compiled on a regional basis. The costs are further refined to a metropolitan area by use of a local multiplier. Therefore, a Boyce,op.cit.,p.2055 b:w�th€!T"clPI,.M AI current cost for the Western United States are modified by a Bozeman,Montana Area multiplier and reported on a unit or component basis. The Marshall Valuation Service has long been recognized as an authoritative source of cost data and has been used extensively by the appraisal profession.. The RCN has been estimated using(1)the Marshall Swift Cost Manual,(2)analysis of other construction projects. The following page contains the cost calculations by Marshall Swift Commercial Estimator. tllr�til ��iai ti�l, Gna.. 37 Cost Analysis Marshall&Swift Multipliers Marshall&Swift Section: Please.Select No.of Stories Multiplier: 1,000 Local Multiplier: 1.000 Height/Story Multiplier: 1.000 Current Cost Multiplier: 1.000 Perimiter Multiplier: 1.000 Combined Multi' liers: 1.000 Building Improvements Cost Section 1 of 1 Item Unit Type Cost Quantity m&s x Total Main Level Sq. Ft. $145.46 6,577 1.000 $956,690 Basement Sq. Ft, $76.87 6,577 1.000 $505,574 1.000 $0 Total Building Improvement Costs $1,462,264 Per SF GBA. $222.33 Site Improvements Item Unit Type Cost Qua!I!Lty Total Landscaping Lump Sum $30,000 1 $30,000 Parking Lump Sum $15,000 1 $15,000 $0 $0 Total Site Improvement Costs $45,000 Subtotal: Building&Site Costs $1,507,264 Per SF GBA $229.17 Soft Costs Item Percent Type Total Engineering ....................... ......... 5.0% %Building Cost $73,113 Architectural .............................. %Building Cost $146,226 Permits&Legal ......................................................... ................................... $40,000 Leasing ................................................ $0 Total Soft Costs $259,340 Contingency@ 2.0% $30,145 Entre reneurial Profit 10.0% $150,726 Total Cost $1,947,476 Per SF GBA $296.10 Cost Allocation Total Building Costs ................................ ............................................ $1,902,476 TotalSite Costs ............................................................................................ $45,000 Depreciation Component effective Age Life Percent Amount Physical.Depreciation:Building 0 1 62% $1,170,023 Physical Depreciation:Site 0 1 0% $0 Functional Obsolescence Building ................................................... 0% $0 External Obsolescence Building ........... ........................ .......... $0 Total Depreciation $1,170,023 Depreciated Value of Improvements $777,453 Per SF GBA $118.21 Land Value Land Value ............................................. .............................................. $780,000 Other ....... .............................................. Cost Approach Value Indication $1,557,453 Rounded $1,560,000 Per SF GBA $237,19 (§Value Soriware ww^w.atvalue.GOm Hr�El 38 Developer's Profit This factor reflects the profit necessary for the developer to-undertake the management,responsibility and risks of construction associated with the subject property. Current valuation theory states that the four components that create value are land,labor,capital and coordination. Developer's profit as used in the Cost Approach reflects the coordination component of value. Typically, developer's profit runs 10%to 20%: we have computed developer's profit at 10%of construction costs, Depreciation Analysis Depreciation may be defined as any loss of value from any cause.There are three general areas of depreciation: physical deterioration, functional obsolescence and external obsolescence.Depreciation may be curable or incurable, the test being that money spent to cure the depreciation be gained in value.If the depreciation costs more to fix than will be gained in value,then the depreciation is considered incurable. Physical Deterioration This results from deterioration from aging and use.This type of depreciation may be curable or incurable. Functional Obsolescence This results from a lack of utility or desirability due to design or market perception of the improvements. This type of depreciation may be curable or incurable. External Obsolescence This is due to circumstances outside the property itself,such as industry, demographic and economic conditions or an undesirable proximate use. This type of depreciation is rarely curable. Market data suggests that properties similar to the subject depreciate at a rate of approximately 1.5%per year.The subject improvements are older and would require some serious renovation from a new purchaser. Cost Approach Conclusion Based on the analysis detailed on the following page, we have reconciled to a cost approach value of$1,480,000, as of January 11,2006„subject to the Limiting Conditions and Assumptions of this appraisal, 39 "d \1 SALES COMPARISON APPROACH The Sales Comparison Approach is one of the three traditional approaches to value. It is also referred to as the 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."7 Basic real estate appraisal principles involved in this approach are the principles of substitution, anticipation and contribution. The 'principle ofsubstitution"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 of 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. 7 Boyce,op.cit.,p,79, h1c, 40 IMPROVED SALE NQ. 1 f f >,a Property'.Type: Retail-Commercial bate of Sale: Ukn Location: 109-111 E Mendenhall Sale Price: $1,275,000 County: Gallatin Grantor: Delaney&Company,Inc Financing: Conventional Grantee: Ridge LLC Marketing Time: Less than 6 months Recording Date: 09/14/05 Property Rights: Leased Fee Recording Doc#: 2201991 Asking: Ukn Confirmed With: Keith O'Reilly Phone Number: 582-2452 Confirmed By: Keith O'Reilly Legal Description: Original Plat of Bozeman Lots 4&5&West 1/2 Lot 6 Blk H SITE DATA Site Size(Acres): 0.241 acres Site Topography: Level Site Size(SF): 10,500sf Zoning: B-3 Central Business District Dimensions: Rectangular Landscaping: Adequate Frontage: 28' Parking: Surface Parking Access: Good/Mendenhall Street Water: Municipal Water Corner: No Utilities: NorthWestern Energy Bridger Appraisak Inc, ;C ql kelilh,O'Rcdly.MAI IMPROVEMENT DATA Gross Building Area(SF): 8,945sf Condition: Good Year Built: 1992 Other Improvements: PRICE PER SF: SALE PRICE _ $1,275,000 OVERALL PRICE PSF(GBA) _ $142.54 NOTES The subject property was built in 1940 and renovated in 1992. Two leases are currently in place for the subject property. Rocky Mountain Roasting Co has leased a portion of the subject property since 1992. As of May 12, 2004 Rocky Mountain Roasting Co.signed a three year extension of their lease that terminates June 30, 2007.The current lease rate is$1,800.00 per month, $21,600 annually.The actual lease states the square footage at 1,250sf that calculates to $17.28psf.The actual square footage is 1,280sf that calculates to $16.87psf.This is a Triple Net(NNN)lease. NNN leases have become the most common type of lease found in the Bozeman market;in fact it is now unusual to see a gross lease. Rocky Mountain Roasting Co. is a locally owned and has been very successful with three other locations throughout Bozeman.The space which they are currently leasing is there original location in Bozeman. GVHF has a six year lease on the remainder of the subject improvements with a 3%annual increase. 3iwi . �tiriFr> i.ilr, Vida:. 42 IMPROVED SALE NO. 2 IN r� i i I o Property Type: Retail-Commercial Date of Sale: 05/18/05 Location: 2407 W Main St Sale Price: $1,150,000 County: Gallatin Grantor: The Oakwood Partnership Financing: Cash to seller Grantee: GL Investments Marketing Time: 197 Days Recording Date: 07/13/05 Property Rights: Fee Simple Recording Doc#: 2194181 Asking: 1,200,000 Confirmed With: Sue Frye Phone Number: 586-1321 Confirmed By: Keith O'Reilly Legal Description: Unit 9 Oakwood Square Condos SITE DATA Site Size(Acres): Common Site Topography: Level Site Size(SF): N/A Zoning: B-2 Dimensions: Common Landscaping: Good Frontage: Main Street Parking: Surface Parking Access: Main Street Water: Municipal LCorner: Yes Utilities: NorthWestern Energy P3 i tgcr'Appraisals Inc. <' 43 K,2ith 0"Reffly,i4 ,U IMPROVEMENT DATA Gross Building Area(SF): 7,876sf Condition: Good Year Built: 1994 Other Improvements: INCOME DATA For the purpose of deriving a capitalization rate, a vacancy and collection loss of 5%is supported by the market and an additional 5%for a management fee. Value indicators:Cap Rate: Income/Sales price= .086 R,, PRICE PER SF: SALE PRICE _ $1,150,000 LESS EST.LAND VALUE _ $355,000 ESTIMATED VALUE OF IMPROVEMENTS= $795,000 PRICE PSF FOR IMPROVEMENTS(GBA) = $100.93 OVERALL PRICE PSF(GBA) = '$146.01 NOTES Improvements were converted from a furniture sto�toan off ice building for a title company. 44 IMPROVED SALE NO. 3 � y Properly Type: Retail-Commercial Date of Sale: 02/19103 Location: 1709 W College St Sale Price: $1,740,000 County: Gallatin Grantor: Venture West,Inc. Financing: Cash to seller Grantee: Gallatin County Marketing Time: 360 Days Recording Date: 03/01/04 Property Rights: Fee Simple Recording Doc#: 2142111 Asking: 1,960,000 Confirmed With: Gary Eberhard Phone Number: 586-6005 Confirmed By: Keith O'Reilly Legal Description: Lot 2A College Park Professional Center SITE DATA Site Size(:Acres): 0.72 acres Site Topography: Level Site Size(S1-0): 31,363sf Zoning: B-P Dimensions: N/A Landscaping: Adequate Frontage: None Parking: Surface Parking Access: Paved/Good Water: City Corner: No Utilities: All Brid,oT-.Appraisils Inc,. � 45 KeWh URcolly,MAI IMPROVEMENT DATA Gross Building Area(SF): 12,776 sf Condition: Year Built: 1991 Other Improvements: INCOME DATA The property was note leased at the time of sale. Market rent for the subj ect property is between$12.00 and $12.5 Opsf NNN. 12,776sf x$12.00=$153,312 12,776sf x$12.50=$159,700 Less a 5%vacancy and 5%management=$138,364 $144,129 Value indicators: Cap Rate: Income/Sales price= 0814 R,, .0848 PRICE PER SF: SALE PRICE = $1,740,000 LESS EST.LAND VALUE = $485,488 ESTIMATED VALUE OF IMPROVEMENTS= $1,214,512 PRICE PSF FOR IMPROVEMENTS(GBA) = $95.06 OVERALL PRICE PsF(GBA) = $136.19 DEPRECIATION: EST COST NEW OF IMPROVEMENTS = $1,405,360 SALES PRICE LESS EST SITE VALUE = 51,214,512 TOTAL DEPRECIATION = S190,848 PERCENT OF DEPRECIATION = 13% IMPLIED DEPRECIATION PER YR = 1.04% NOTES The quality and quantity of market data to analyze this sale is very good. This is a large single tenant office building that was used by and built for Hamilton stores. The improvements are good quality and well maintained. Gallatin County is going to continue for office use. $40,000 of the original price is for FF&E. fire. a 46 IMPROVED SALE NO. 4 Property Type: Office Date of Sale: 09/15/04 Location: 1705 W College St Sale Price: $600,000 County: Gallatin Grantor: Claudia Simmons Financing: Cash to seller Grantee: Dudley Development LLC Marketing Time: Recording Date:. 01/07105 Property Rights: Fee Simple Recording floc#: 2175276 Asking: Ukn Confirmed With: Marty Bakken Phone Number: 585-9595 Confirmed By: Keith O'Reilly Legal Description: Lot 3A College Professional Center Site Data Site Size(Acres): 0.176 acre Site Topography: Level Site Size(SF): 7,666.56sf Zoning: R-O Dimensions: 78x98.5 Landscaping: Good Frontage: N/A Parking:. Adequate Access: Paved/Good Water: City Corner: Yes Utilities: All Bridge] Appraisals k1c, -C 4 KJO)('telly.f IAI Improvement Data Gross Building Area(Sly): 4,661sf Condition: Year Built: 1992 Other Improvements: Income Data The property was not leased at time of sale. Price Per SF: Sale Price = 5600,000 Less Est.Land Value = $210,000 Estimated Value of Improvements = $390,000 Price psf for Improvements(GBA) _ $83.67 Overall price psf(GBA) _ $128.72 Depreciation: Est Cost New of Improvements = $466,100 Sales Price Less Est Site Value = 5390,000 Total Depreciation = 576,100 Percent of Depreciation = 16% Implied Depreciation per yr = 1.14% Notes The quality and quantity of market data to analyze this sale is very good. These improvements were in good condition at the time of sale. 48 LOCATION OF COMPARABLE SALES 1 „1 "T, d i 1 4� Y I _. lip�} j �A Ad 0 y 1 wr III � Yq � ✓I GOmr71, iY� r � L comp ; Subject k r w , ww d r I Gs "p Yio b„ .......... Comps .w � r w u ' t �^ ,,, k, p M` gyp" ( JAN // //iii E3c"uel[, r,fig lira sals lii . :t 49 KC1111('"lily,MAI Units of Comparison-Property Valuation: Since the subject property is a commercial office building,value is derived from the square footage of the improvements. It is logical to use the square footage of the gross building area 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 Trends(time) •Financing • Location • Conditions of Sale •Physical Characteristics Comparable Sale Adjustments Sales Comparison Approach Conclusion Based on the above analysis,we have reconciled to a value of$1,3 70,000,as of January 11,2006,and subject to the Limiting Conditions and Assumptions of this appraisal, 50 INCOME VALUATION In the income approach, property value is estimated by measuring the present worth of the future income stream. The principle of anticipation is very important and serves as the underlying premise. The procedure in the Income Approach is to estimate the present worth of the value of future anticipated benefits that are derived from ownership of the real property. The reason is that ownership of property rights is entitled to the future benefits accruing from the real estate. Anticipated future benefits have a direct effect on value. The process involved in this approach is two-fold: I. The various income and expense items are defined which results in the estimation of Net Operating Income. 1 The Net Operating Income is then converted into a value estimate by direct capitalization. The basic capitalization formula is: Value is equal to the Net Operating Income divided by the overall capitalization rate. The following pages present various data and analyses that are employed in estimating the value of the subject property by the Income Approach, Potential Gross Income(P+GI) The first step in the income approach is the estimation of potential gross income. This income is the annual rent at current market rates that the subject property is capable of producing. The potential gross income is largely determined by what other similar properties are currently being rented for in the open market. To estimate the market rental for the subject,a survey of comparable rentals in the area was conducted. The following leases were analyzed to best estimate the market lease rates for the subject property. Ak h— ^. 51 COMPARABLE LEASE NO. 1 i r Lessor: Dave MacDonald/DMC Inc. Location: 193') N 22nd Ave Lessee: Intermountain Mortgage County: Gallatin Legal Description: Lot 12 Stoneridge Sub P1JD Phase 2 Confirmed By: Keith O'Reilly Terms: NNN Confirmed With: Dave MacDonald Phone Number: 585-5500 Term: 5 yr Dimensions: Irregular Improvements (SF): 3,247sf Topography: Level Age of Improvements: 2003 Water: City Corner: No Utilities: All Zoning: -O Parking: Adequate Access: Paved/Good Landscaping: Good Lease Rate: S15.50psf Conditions of Lease: This is a NTNN lease with the tenant paying all expenses. The original lease started in May of 2003 when construction was completed. This is a five year lease that calls for 2% annual increases. The tenant leases an additional 800sf of unfinished storage on the second level for$8.00psfNNN. Improvements: These improvements are new and suffer no physical depreciation. There is adequate paved and striped parking and the landscaping is goad. The improvements are heated and cooled with a forced air system that is typical of the Bozeman market. B3 id,,Lr Appralsals Iatc, COMPARABLE LEASE NO. 2 r' Lessor: Mike Huempfner Location:. 354 Stadium Dr Lessee: State Farm County: Gallatin Confirmed By: Keith O'Reilly Terms: NNN Confirmed With: Mike Huempfner Phone Number: 522-0439 Term: 5 yr Dimensions:. Irregular Improvements(SL): 6,548sf Topography: Level Age of Improvements: 2003 Water: City Corner: Yes Utilities: All Zoning: R-O Parking: Good Access: Paved/Good Landscaping: Good Lease Rate: $14.50psf Conditions of Lease: This is a N-NN lease with the tenant paying all expenses, The Lessee paid for$250,000 in Tl"s and equipment at the beginning of the lease. This is a five year lease with a five year option. There is an annual increase based upon the CPI. Improvements: This is newly constructed office building located in Stadium Center,close to Montana State University. The building is of good construction. The site does not have significant frontage. Bridger Appi au:sra➢s hic. ,C 53 COMPARABLE LEASE NO, 3 '���'���', ,�,��,, �' IiV�u��4Pl�4uu VV��NII�)I i@� duuuuuuuuuuuuuuuuuuuuuuuiuuuuuuuuuuuuuuuuuuu � �i uu ouu�uu�uuiiui a uu i Lessor; N_S Enterprises Location: 4055 Valley Commons Dr Lessee: Jacquie Rabbit Comer Quilts County: Gallatin Confirmed By: Keith O'Reilly Terms: Net Lease Confirmed With,: Pat Busby Phone Number: 585-9595 Term: 3 yr Dimensions: Rectangular Improvements(SF): 1,678sf Topography: Level Age of Improvements: 1998 Water: City Corner: No Utilities: All Zoning: B-P Parking: Good Access: Paved/Good Landscaping: Good Lease Rate: $14.53psf Conditions of Lease: Pat Busby confirmed this Lease, The lease began in June of 2004 and is a 3 year lease, This is a NNN lease where the tenants pay all expenses. There are no annual increases. L!7rovements, ffi-pdgcr Appraisals Inc. 54 COMPARABLE LEASE NO, 4 L, P4 ii W Lessor: David Brelke Location: 20 W Main St. Lessee: Harley Davidson County: Gallatin Confirmed By: Keith O'Reilly Terms: NNN Confirmed'With: Josh Phone Number: 406-388-7684 Term: 3 yr Dimensions: N/A Improvements(SF): 3,000sf Topography: Level Age of Improvements: 100- Water: City Corner: No Utilities: A;; Zoning: B-3 Parking: Good Access: Paved/Good Landscaping: Good Lease Rate: S16.00psf Conditions of Lease: This is a true Net lease with the tenant paying all expenses. The lease began in 2005 and is level for three years. Improvements: These improvements were constructed in the early 1900s. For years the building was used by Montana Motor Supply, Marley Davidson has completed a major renovation of the improvements that are believe to be in excess of 8250,000. Bi idgcr Appruisals Inc. ''= 55 KC1111 O'N e, 11lPy,NIA COMPARABLE LEASE NQ. 5 frr� r Lessor: Ann Milner Location: 238 E Main.St Lessee: Barrel Mountaineering County: Gallatin Confirmed By: Keith O'Reilly Terms: NNN Confirmed With: Ann Milner Phone Number: 587-5559 Term: 5 yr Dimensions: N/A Improvements(SF): 6,042sf Topography: Level Age of Improvements: 100+ Water: City Corner: No Utilities: All Zoning: B-3 Parking: Good Access: Paved/Good Landscaping: Good Lease Rate: $13.40psf Conditions of Lease: This is a true Net lease with the tenant paying all expenses. The lease renewed in April of 2004 for 5 years. The new lease was a 5%increase over the previous lease period. Improvements: These improvements were constructed in the early 1900s and have been well updated and maintained. The space is currently used for retail space. There is a basement area that is leased for S 10.56ps£ BridgerAppraiszds hi c. (" 56 Kcilhf ,kcilly,':ti'AI Location Neap of Comparable Sales ' s a 1 sl 2S 6F Lames r � F Zease tin, �Cr �,. Subject gas* Lease DM- w Lease 3 hekh O'Redly,MAI Potential Gross Annual Income: The potential gross income for the subject is based upon the preceding rental comparables and discussion with local Realtors in the Bozeman market.We have reconciled at S13.00psf NNN for the main level and$6.00psf NNN for the basement area for the subject improvements. Operating Expenses: Vacancy and Collection Loss: Typical vacancy and collection loss is supported at 5.0%. Management: Typical property management fees range from 5%to 10%. Deal Estate Taxes:NNN to tenant Insurance:NNN to tenant Net Operating Income: Net Operating Income represents income to the property remaining after deducting all fixed and operating expenses from the potential gross income,but before deducting financial charges such as depreciation or debt service. Net Operating Income is the annual figure used in capitalizing income into a value indication. The appraiser believes the Net Operating Income utilized for the subject property represents the criteria that market participants would utilize in estimating a value for the subject by the Income Approach. Direct Capitalization: Direct capitalization is the conversion of anticipated net operating income into present value by dividing the income by an appropriate rate that reflects the prevailing relationship of net operating income to selling price for comparable properties being sold in the open market. The appropriate rate is the overall rate(Ro)that reflects the return necessary on land and improvements to attract investment capital. The capitalization rate is overall because it encompasses both the land and improvements,and the interest or risk rate and building recapture rate. Income capitalization rates typically increase as investment risk increases. 58 cithr O'F"'' 1''%,PJ It is extremely important that the overall rate is applied in the same manner that it was derived.For example, it would not be appropriate to obtain an overall rate from the sale of a property with a net lease and apply it to a property with a gross lease. As well it would not be appropriate to derive a cap rate from a property that vacancy was not accounted for and apply it to a property where vacancy is accounted for. The general format for the income approach is: Potential Gross Income (Vacancy& Collection Loss) Effective Gross Income (Fixed and Variable Expenses) Net Operating Income Overall Capitalization Rate Indication of Value Current sales of commercial properties have been analyzed to establish a capitalization rate that is extracted from the 13ozemanMarket. Current Capitalization rates derived from the market were .070 to .086. The reconciled cap rate is in the middle of the range at 8.0%.This rate takes into consideration the age and condition of the improvements. Newer fully leased properties indicate an overall cap rate of approximately 7%. ! nu. F 59 Operating Income Statement Income Projection Property Name City Hall Analyst Keith O'Reilly Property Address 411 E Main St Firm Bridger Appraisals, Inc. MT,59715 Date 1111/2006 Size Number Income Market Contract Rent %of Tenant LSF) of Units Type Rent Rent Applied Income Total I Office Main Level 6,577 1 $ISF/Year $13.00 $0.00 Market $85,501 68.4% 2 Basement Level 6,577 1 $/SFfYear $6.00 $0.00 Market $39,462 31,6% 3 $0 0.0% 4 $0 0.0% 5 $0 0.0% Totals 13,154 2 Potential Gross Income $124,963 Vacancy&Collection Loss 5,0% Effective Gross Income $118,715 Other Income $0 Total Effective Gross Income $118,715 Effective Gross Income Per SF $18.05 Income Summary and Expense Projection Income Amount %of Total Effective Gross Income: Section 1 $118,715 100% Total Effective Gross Income Per SF: $18.05 Expense Type %or$ Amount Per Unit 1 Management % of EGI 7.0% $8,310 $8,310 2 $0 $0 3 $0 $0 4 $0 $0 5 $0 $0 Total Expenses: $8,310 $8,310 Expense Ratio: 7% Net Operating Income: $110,405 Net Operating Income Per SF: $16.79 Income Capitalization Per Unit Per SF Potential Gross Income $124,963 $124,963 $19,00 Vacancy& Collection Loss (5.0%) $6,248 $6,248 $0.95 Effective Gross Income $118,715 $118,715 $18.05 Expenses K,.O%) $8,310 $8,310 $1.26 Net Operating Income $110,405 $110,405 $16.79 Capitalization Rate 8.00% 8,00% 8.00% Indicated Value $1,380,060 $1,380,060 $209.83 Rounded $1,380,000 $1,380,000 $209.82 60 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 Cost Approach: $1,480,000 Land value: $780,000 Sales Comparison Approach: $1,370,000 Income Approach: $1,380,000 Income Approach The available data for the income approach is,good.It is difficult to pinpoint an exact rental rate estimate per square foot for the subject since there is not a lot of office space on the main level within the CBD, do to the fact it is not typically allowed. $13.00psf is reasonable considering;the age and location of the subject property.The location is good while the overall condition of the improvements is average at best and would likely require some considerable TI's to entice a new tenant.The Overall Cap hate was applied in the same manner in which it was derived.The cap rate utilized of 8%is reasonable and well supported with current market data.The quality and quantity of market data for the income approach is good and the indication of market value is reasonable and reliable. Cost Approach The data for the cost approach to value is a little more subjective since there are no current sales of vacant land tracts within the CBD.The land value was determined through a feasibility study in the Highest and Best Use Section of the report.The last land sale that took place in the CBD was several years ago and the property can more commonly be described as the land below the Jacob's Crossing Building.At that time the estimated sales price was between $30.00 and$35.00psf. The reconciled value for this appraisal is,$37,00psf which quite frankly is believed to be on the lower end of the range.Depreciation and cost are well supported with current market data.The estimated value for the cost approach is the highest of the three values basically bee anse of the high value of the subject site due to the location in the CBD. 61 Sales Comparison Approach The data for the sales comparison approach supports the final estimated value.The lack of truly comparable sales is limited because properties like the subject in the CBD do not transfer often. Sale two has been given the most consideration due to the fact that it was purchased by a Title company which remodeled the entire building. Certainly the subject property would have been an ideal property for that type of business. The sales comparison approach is probably the weakest of the three approaches but gives good and reasonable approach to the final estimated value. Value Conclusions The cost approach and the income approach have been given the most consideration in the final valuation process. The highest and best use analysis does not support razing the current improvements on the site.There is still economic life left in the subject improvements. 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 January 11, 2006,subject to the Limiting Conditions and Assumptions of this appraisal, Reconciled Value Conclusion: Premise: "As Is" Estate:Fee Simple Value Conclusion: $1,400,000 As a result of our investigation and analysis,it is our opinion that the Market Value of the Fee Simple Interest,"As Is",in the subject property,as of January 11,2006,is: ONE MILLION FOUR HUNDRED THOUSAND DOLLARS ($1,400,000) App ,,,d,Inc- 62 CERTIFICATION As a result of a request for an appraisal assignment of the property,identified as: City Hall 411 E Main St Bozeman MT 59715 We certify: To the best of our knowledge and belief,the statements of fact contained in this report are true and correct. The reported analyses, opinions,and conclusions are limited only by the reported assumptions and limiting conditions,and is my personal,unbiased professional analyses,opinions,and conclusions. The appraisal assignment was not based on a requested minimum valuation, a specific valuation,or the approval of a loan. We have no present or prospective interest in the property that is the subject of this report, and we have no personal interest or bias with respect to the parties involved, Our compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the client,the amount of the value estimate,the attainment of a stipulated result, or the occurrence of a subsequent event. Our analyses, opinions,and conclusions were developed, and this report has been prepared,in accordance with the standards and reporting requirements of and in conformity with the requirements of the Code of Professional Ethics and the Standards of Professional Practice of the Appraisal Institute,and the Uniform Standards of Professional. Appraisal Practice(USPAP)published and copyrighted by the Appraisal Foundation, Keith O'Reilly and,ferry Gossel have made a personal inspection of the property that is the subject of this report. No person other that the appraiser signing this report provided significant professional assistance to the persons signing this report, Further,the value reported is based upon cash in U.S. dollars or in terms of similar financial arrangements. 3rid..ai .1�7�aiA .i 4r3�, tt. 63 The 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, 1, Keith O'Reilly,MAT,have completed the continuing education program of the Appraisal Institute, As a result of our investigation and analysis,it is our opinion that the Market Value of the Fee Simple Interest, "As Is",in the subject property,as of January 11,2006,is: ONE MILLION FOUR HUNDRED THOUSAND DOLLARS ($1,400,000) Respectfully Submitted, Keith O'Reilly,MAI General Certified Appraiser#400 State of Montana Jerry Gossel General Certified Appraiser#106 State of Montana Inc. < 64 �nq .�,s�,E•,uC r�' i 3�1�.�� riv �Q•n*1el�i, i.v:��giG,i.] «alupdfl db'dSirl AIL tOOZ„xeuuuaS a[ll pololdwoo IV`uolleatlddV paaunnPV-OSS asmoo palalduxoo XIlnjssaaanS ,,lexauao Matnall Iesteaddv„xeutuias agi palalduxoD IV`stsXleuV uotlenILA I`d«PaptntpufI pine futitx ixodall otS asxnoa palaldwoo XIlu3ssaoonS -uotlenleA lsaaalul Ietlxed„ xeutuzaS agl palalduuoo Pd`sagaeoxddV lsoj pue uosuedwoo sexay sellzg`dogS alxoA� sales paauenpV OSS osmoo pololdusoo XIInjssaaanS IesteaddV antsuagaxdulo3 s,xauxltgA� pal pololdumoD Iy`srsXIeuV 10311elnl IV ,SPOIPaWuotlea'JtaaA pueashI ue uoilmin uo ele aeunua a i ala dmo lsag N isagglll OZg asxnoa palaldmoo XIIn.IssaaanS P _ d � Q„ S g P i � I`v utsnoH I'b'`uopBztleltde3 awooul paxnlae3nuuW �?utstexddV,, auutu oS agl palalduxo;D F aauen P�O I S asxnoa ala duToo iln3 ssaaan S I'd d,stsXleu `o ued spxepuels Ieuotssadoxd uoilunl';A as fI paxzW -OZg„ IzuttuaS at[I palaldlUo o s ae uei asxnoa a a duxoa ssaaan IV`uotlenle I P P S 0€tr P 1 i Iii S IV`uotieztleltdej Ia1oWfialoH IIELuS ®099„ xeurMaS agi palolduroD auioaul atseg OIF asxnoa paloldwoa XIlMssaaanS IV`,dlexaaog sleszexdd IV`aatiaexd Ieuotssadoxd palilui I t�utpuelslapu fj, xeutu;)S agl palalduxoD o sae ue1 asxnoa ala dwoo ssaaan 3 P P S OZtrI P I iI� S Iii`„IeiluoptsaDW slesrexddV IV`aallaexd Ieuotissadoad paltuurl 2urpuelsxapu fj,, n utuxaS ag1 palaldcuo o s xe uel asxnoa a1a dutaa ssaaan 3 P P S OItl P I iin3 S a1n1t1sul lestexdd�r a1n1t1sul Iestexdd�,;��p�S °«uotleooloN jo Ieluoumpund„ xeutu oS ag1 palaldumo oseo IetluoptsoN OIZI asxnoa palalduloa XllnjssaaanS olmlisul IesiexddV ainitisul lestexddV `f,aaujo IestLxddV gaal g2lH,, xeutuxaS agl palalduao, saxn aaax estexdd asnaoa a a duxoa ssaaan P dI VOZH P l I III S a1n1t1suI 'alnipsul lestexddV lestexddy`«�IV-dI j,lAPX agd„aeuuuoS agi palplduroj `saldioutxd IestuxddV 0 t II asxnoa pololduxoo �tjnjssaaanS SgSUflOD NOIIVDCICId'IVSI''2lddV 7661 ut,�1lsxantufl a1eIS eueluoW uzoxj 2?upo3lxeyu ssauzsng ut aaaUap-s°g e pouleigp 'j W`sfuillrg pue umozog`suzalsXS sloogaS atlgnd s2ugllg pue ueuzazog ag1 ut paleonpg t*oI,T.VDflQg suol�Eai�tlen 90-I£-E saxtdxg OOtr#aleogluaD laxauag eueluoWjo ale1S aastexddv aad ivfv `Si law,o gltax )JUEU Oi?-IU_q Sll;)M ')JUBU S�UIAVS I-eJ3PPJUle:)Tj3UlV'�j=U -S•fj'UMUoZOUJO)jupg �IIMODS IS-llj 'UBO'l PUP SftTAUS VU11101S '31U'99 Ul;)ISZ)M XIS 519 'UOTl-R4STUTUJP'V SoOIA-IOS JUJ,?Uo[) lUOtuUl0AOD Sol-cis Po;lun 4uLff O�ejlllfj 'Opluf?jog JO �luug �0118A 'NUM 011els.'Olul ISJTJ tOTWOOIOX lefluopnid '0510�jjow op!,AA A4unoo 'ag'95UOW QUJOH 05JBJ SIIQM '02W)JOW UTinunownjuj :Iuug uuz)Tj;)Luv 'juninW UOI�UTqSrAA :5uTlV,0j[Oj ottl ioj�fjoAN poioftuoo OAPT4 I -stosmidd-V ilvisU jimdjo pipog pupluoW oqj loj joquotu pacoq t su ;)Aj;)s �jjuouno I -sjuoA t,£Xtz)jLLurxoiddi3 .toil uopq @Aeq puio UOJU UULUoZOg 3141 JO lATMU B WU I -spespaidd-e 3nlUA ilq'BM.SUT I)ULI'sgujpjmq puu soils Imalounuo:)'s5uTpITnq put, soils fri4snput guismiddV suimuruiopuoo p= ,fpiue• t,-Z Xl!tutj o1gul s 5uTpnl3uT soiuodwd pailuoplsoi 2utsr8.TddV 'V'dS 'IVW tuJON Nmllej y IVA[ 'Sll;)X uiH qllm di 1 qsooijuoiddv uu sopnjout z)z)u;)z odx;) AVV 'Z661 JO XBW oauis uuinuoW 'Kiunoo uplefttD Ul P3IC301 SQTlJQdojd Irtmounuoo T pepmp!sol jo tusiziddr oql ut sozitrmik :RDNUME[dXa-IVSIV'dcfdV