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APPRAISAL-298 Main StreetBENNETT FRANKLIN REAL ESTATE SERVICES ____________________________________________________________________________________________________ SUITE 203 MEADOW PLACE, 200 NORTH MAIN STREET, EAST LONGMEADOW, MA 01028 (413) 526-0800 FAX (413) 526-0822 www.bennettfranklin.com APPRAISAL REPORT 298 Main Street Northampton, MA 01060 Prepared For Mr. Wayne Feiden, FAICP City of Northampton Office of Planning & Sustainability 210 Main Street, City Hall Northampton, MA 01060 Effective Date of Valuation December 1, 2022 BENNETT FRANKLIN REAL ESTATE SERVICES ____________________________________________________________________________________________________ SUITE 203 MEADOW PLACE, 200 NORTH MAIN STREET, EAST LONGMEADOW, MA 01028 (413) 526-0800 FAX (413) 526-0822 www.bennettfranklin.com December 6, 2022 Mr. Wayne Feiden, FAICP City of Northampton Office of Planning & Sustainability 210 Main Street, City Hall Northampton, MA 01060 Re: Appraisal Report 298 Main Street, Northampton, MA, 01060 Bennett Franklin Appraisal Report # BF 10898 Dear Mr. Feiden, FAICP: At your request, for the benefit of City of Northampton Office of Planning & Sustainability (the client) we have inspected the property located at 298 Main Street, Northampton, MA, 01060. The property contains approximately 0.33 acres of land. The subject is improved with a three-story masonry, steel, and wood frame building that contains approximately 14,500 square feet, which includes two fully above grade stories and one below / partially below grade level. The property was originally constructed for use as a church and was in the process of being converted to an entertainment and bar/restaurant venue up until the COVID-19 Pandemic halted construction; according to the owner, there is approximately $625,000 of costs remaining to complete the improvements ($500,000 for interior buildout and finishes and approximately $125,000 for an elevator). It is reported that the prospective buyer plans to somewhat reconfigure the interior of the building and complete the interior buildout for use of the property as a community use building. The subject site is improved with some small lawn areas, decorative brick retaining walls, trees, etc. The subject property was inspected and photographed on December 1, 2022. The purpose of our inspection and the accompanying analysis is to provide our opinion of the 'as is' market value of the subject property as of December 1, 2022. The intended use of the appraisal is to for internal business purposes. The intended users of the report are City of Northampton Office of Planning & Sustainability/client and / or its affiliates. The analysis and conclusions within this Appraisal Report are based upon field research, data collected from market participants and public records. The scope of this assignment includes applicable methods of valuation. It is our determination that this appraisal does not result in a misleading or confusing report. It is understood that the client is aware of the scope of this appraisal and is familiar with the subject property and/or the subject property type. The accompanying report has been made in accordance with the minimum standards set forth in Title XI of the Financial Institutions Reform, Recovery Act (FIRREA) as amended and the Uniform Standards of Professional Appraisal Practice. Included in the report is a description and analysis of the real estate, all pertinent data, valuation methodology, supporting relevant exhibits, and addenda to the report. As indicated we have inspected the subject property and we have conducted market research respective to similar properties in the market area. In accordance with the definitions, certifications and limiting conditions as set forth in this Appraisal Report, it is our conclusion that the opinion of value determined in this appraisal report is well supported. Based upon the analysis completed it is our opinion that the "as is" Market Value of the Fee Simple interest in the subject property, as of December 1, 2022 is: Three Million Three Hundred Thousand Dollars $3,300,000 Thank you for contacting us for this assignment. If you have any questions concerning our valuation and analysis we may be reached at (413) 526-0800. Jerome Franklin MA- Certified General Real Estate Appraiser License #5219, Expires November 9, 2023 Robert Harrington MA- Certified General Real Estate Appraiser License #75351, Expires November 12, 2024 TABLE OF CONTENTS Summary of Property Details.............................................................................................. 5 Description of the Appraisal Report ................................................................................... 6 Purpose of the Appraisal ..................................................................................................... 6 Intended Use and Intended User ......................................................................................... 6 Competency Statement ....................................................................................................... 6 Contingent and Limiting Conditions .................................................................................. 6 Certification Statement ....................................................................................................... 8 Qualifications of Jerome Franklin .................................................................................. 9 Qualification of Robert Harrington ............................................................................... 10 Scope of Work .................................................................................................................. 11 Effective Date of the Appraisal Report ............................................................................. 13 Property Rights Appraised ................................................................................................ 13 Definition of Market Value ............................................................................................... 13 Ownership of Property / Sales History ............................................................................. 14 Northampton Community Analysis .................................................................................. 14 Neighborhood of Subject Analysis ............................................................................... 17 Site Description ................................................................................................................. 18 Flood Zone: ................................................................................................................... 23 Zoning and Conformity................................................................................................. 24 Improvements Description ................................................................................................ 25 Assessment and Taxes ...................................................................................................... 31 Highest and Best Use ........................................................................................................ 32 Market Analysis ................................................................................................................ 33 Exposure Period and Marketing Time .............................................................................. 34 Valuation Methodology .................................................................................................... 35 Analyses Applied .......................................................................................................... 35 Cost Approach to Value (As Is) ........................................................................................ 36 Land Value (As Vacant) ............................................................................................... 36 Land Sale Comparison .................................................................................................. 42 Land Value Conclusion................................................................................................. 42 Valuation of the Improvements .................................................................................... 43 Cost Approach to Value Conclusion............................................................................. 46 Sales Comparison Approach ............................................................................................. 47 Comparables ................................................................................................................. 47 Analysis Grid ................................................................................................................ 51 Analysis of Comparable Sales ...................................................................................... 52 Conclusion ........................................................................................................................ 55 Income Approach (As Is) .................................................................................................. 56 Vacancy and Collection Loss........................................................................................ 58 Expenses ....................................................................................................................... 59 Expense Reimbursements ............................................................................................. 60 Selection of Capitalization Rate .................................................................................... 61 Income Approach to Value Conclusion ........................................................................ 63 Final Reconciliation .......................................................................................................... 64 Addenda ............................................................................................................................ 66 Bennett Franklin File # BF 10898 Page 5 Summary of Property Details Location: 298 Main Street, Northampton, Hampshire County, MA, 01060 Ownership: 298 Main Street, LLC Legal Description: Book 8962, Page 200 Property Rights Appraised: Fee Simple Value Appraised Market Value Date of Report: December 6, 2022 Date of “As Is” Valuation: December 1, 2022 Land Area: 0.33 Acres Zoning: Central Business (CB) Improvements: The subject is improved with a three-story masonry, steel, and wood frame building that contains approximately 14,500 square feet, which includes two fully above grade stories and one below / partially below grade level. The property was originally constructed for use as a church and was in the process of being converted to an entertainment and bar/restaurant venue up until the COVID-19 Pandemic halted construction; according to the owner, there is approximately $625,000 of costs remaining to complete the improvements ($500,000 for interior buildout and finishes and approximately $125,000 for an elevator). It is reported that the prospective buyer plans to somewhat reconfigure the interior of the building and complete the interior buildout for use of the property as a community use building. The subject site is improved with some small lawn areas, decorative brick retaining walls, trees, etc. Highest and Best Use of the Site: HBU as vacant is for development with residential improvements at the highest possible density allowed by zoning. Highest and Best Use as Improved: HBU as improved is to finish the interior buildout for use as commercial space (office, retail, or a combination thereof). Type of Value: Market Value VALUE INDICATIONS Market Value Conclusion(s) “As Is” Land Value: N/A Cost Approach: $3,310,000 Sales Comparison Approach: $3,260,000 Income Approach: Direct Capitalization $3,320,000 Reconciled Value(s): $3,300,000 Bennett Franklin File # BF 10898 Page 6 Description of the Appraisal Report This valuation is an Appraisal Report, which can be used by financial institutions and individuals subject to Title XI of the Financial Institutions Reform Recovery Act (FIRREA) and the Uniform Standards of Professional Appraisal Practice (USPAP). This is an Appraisal Report as defined by Uniform Standards of Professional Appraisal Practice under Standards Rule 2-2(a). This format provides a summary or description of the appraisal process, subject and market data and valuation analyses. In consideration of the subject property type and the client’s knowledge of the subject’s market area it is our determination that this Appraisal Report is appropriate. Purpose of the Appraisal The purpose of our inspection and the accompanying analysis is to provide our opinion of the 'as is' market value of the subject property as of December 1, 2022. Intended Use and Intended User The intended use of the appraisal is to for internal business purposes. The intended users of the report are City of Northampton Office of Planning & Sustainability/client and / or its affiliates. Competency Statement Based on our knowledge of the subject property and the real estate market that it competes within, we have the knowledge and experience to complete this assignment in accordance with the competency rule in the Uniform Standards of Professional Appraisal Practice (USPAP). Contingent and Limiting Conditions We assume no responsibility for matters legal in nature, nor do we render any opinion as to the title, which is assumed to be marketable. Any sketches, plats, maps, or other exhibits in this report are included to assist the reader in visualizing the property and we assume no responsibility for their accuracy. We have made no survey of the property. We are not required to give testimony or appear in court because of having made this appraisal report, with reference to the property in question, unless arrangements have been previously made thereof in writing. We assume that there are no hidden or unapparent conditions of the property, subsoil or structures which would render it more or less valuable. We assume no responsibility for such conditions or for engineering which might be required to discover such factors. We have assumed that the subject site will or has met all acceptable standards with regard to any existing Federal or State hazardous waste material laws. Information, estimates and opinions furnished to us and contained in this report were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy can be assumed by us. Bennett Franklin File # BF 10898 Page 7 The distribution of the total valuation of this report between land and improvements applies only under the existing program of utilization. The separate valuation for land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. The Americans With Disabilities Act of 1990 requires, in some instances, retrofitting of buildings to maximize accessibility by persons with disabilities. Assumptions regarding cost of compliance by the owner (s) with this civil rights act, which became effective on January 26, 1992, have not been made in arriving at the opinion of value set forth herein. Please contact the undersigned in this regard if such additional work will be required for present purposes. Neither all nor any part of the contents of this report, or copy thereof, shall be used for any purpose by anyone but the client without the previous written consent of the appraiser and the client; nor shall it be conveyed by anyone including the client, to the public through advertising, public relations, news, sales, or other media without the written consent and approval of the author, particularly as to valuation conclusions, the identity of the appraiser, or a firm with which he is connected. We have complied with the appraisal standards as promulgated by the Uniform Standards of Professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation. We who were involved in this assignment worked in tandem and have experience in the valuation of properties similar to the subject and are competent in the valuation of such properties. We certify that we are appropriately licensed or certified to appraise the subject property in the State in which it is located. Bennett Franklin File # BF 10898 Page 8 Certification Statement We certify that, 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 are our personal, impartial, and unbiased professional analyses, opinions and conclusions. • We have no present or prospective future interest in the property that is the subject of this report, and have no personal interest with respect to the parties involved. • We have no bias with respect to the property that is the subject of this report, or to the parties involved with this assignment. • Our engagement in this assignment was not contingent upon developing or reporting predetermined results. • Our compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • Our analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice (USPAP). • No one provided significant real property appraisal assistance to the person(s) signing this certification. • We certify sufficient competence to appraise this property through education and experience, in addition to the internal resources of the appraisal firm. • No photographs have been altered in this report. • The appraisers have not performed prior appraisal services regarding the subject within the previous three years of the appraisal date. • Jerome Franklin certifies that, to the best of my knowledge and belief, 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. Jerome Franklin certifies that the use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • Jerome Franklin has made an exterior inspection of the subject property. • Robert Harrington has made an inspection of the subject property. Jerome Franklin MA- Certified General Real Estate Appraiser License #5219, Expires November 9, 2023 Robert Harrington MA- Certified General Real Estate Appraiser License #75351, Expires November 12, 2024 Bennett Franklin File # BF 10898 Page 9 Qualifications of Jerome Franklin Education Bentley College - MBA, 1992 Western New England College - BSBA, 1989 Appraisal Institute courses attended and successfully completed Real Estate Appraisal Principles – 110, Real Estate Appraisal Procedures - 120 Basic Income Capitalization - 310 Standards of Professional Practice, Part A - 410, Part B – 420, Part C - 430 Advanced Income Capitalization - 510 Highest & Best Use and Market Analysis - 520 Advanced Sales Comparison and Cost Approaches – 530 Report Writing and Valuation Analysis – 540 Advanced Applications - 550 Passed Appraisal Institute General Comprehensive Examination Business Experience Bennett Franklin Real Estate Services, Partner, East Longmeadow, MA Independent Real Estate Appraiser / Consultant / Broker, Springfield, MA Crowley Real Estate Appraisers, Inc. Springfield, MA, Real Estate Appraiser United States Navy, Electrical Technician Licenses Massachusetts Certified General Real Estate Appraiser License #5219 Connecticut Certified General Real Estate Appraiser License #894 Massachusetts Licensed Real Estate Broker #9018019 New York Certified General Real Estate Appraiser License #46000046409 Vermont Certified General Real Estate Appraiser License #080.0095482 Current and Past Memberships Member National Council of Housing Market Analysts (NCHMA) General Associate Member of the Appraisal Institute; Candidate for MAI designation Member of the Greater Springfield Board of Realtors Member of the Massachusetts Board of Realtors and National Association of Realtors Springfield Planning Board (Chairman) Springfield Taxicab Commission Better Homes of Springfield, Board of Directors Western Massachusetts Council, Boy Scouts of America, - Executive Board Client List Available Upon Request Bennett Franklin File # BF 10898 Page 10 Qualification of Robert Harrington Education Union College-BA, 1998 Appraisal courses attended and successfully completed Basics of Real Estate Appraisal Uniform Standard of Professional Appraisal Practice Appraising Income Properties Residential Sales and Income Approach Residential Market Analysis and Highest and Best Use Advanced Income Property Appraising Basics of Real Estate Appraising Business experience Independent MA Cert. Gen. R.E. Appraiser, East Longmeadow, MA General Contractor-Massachusetts Cleaner Image, Co-owner, Framingham, MA Licenses MA Cert. Gen. R.E. Appraiser Lic. #75351 Construction Supervisor, license # CS 083984 Client List Available Upon Request Bennett Franklin File # BF 10898 Page 11 Scope of Work Report Type: This is an Appraisal Report as defined by Uniform Standards of Professional Appraisal Practice under Standards Rule 2-2(a). This format provides a summary or description of the appraisal process, subject and market data and valuation analyses. Property Identification: The subject has been identified by the legal description and the assessors' parcel number. Inspection: An interior and exterior inspection of the subject property has been made, and photographs taken. Information Sources: The following description is based on our property inspection, [assessment records, property deeds, associated legal documents, survey data, etc.] research of local assessor's offices, planning departments, collectors offices, regional data sources, conversations with brokers, managers, investors and owners familiar with similar properties as well as information provided by the property owner and/or representatives of the property owner. Additional Information: We have conducted research of property characteristics of the subject (site and improvements). We have researched if there are adverse site and property conditions. We have reviewed income and expense information when and if provided. We have reviewed lease agreements when and if provided. We have reviewed agreements for sale when and if provided. Market Area and Analysis of Market Conditions: A complete analysis of market conditions has been made. The appraiser maintains and has access to comprehensive databases for this market area and has reviewed the market for sales and listings relevant to this analysis. Highest and Best Use Analysis: An 'as vacant' and 'as improved' highest and best use analysis for the subject has been made. Physically possible, legally permissible and financially feasible uses were considered, and the maximally productive use was concluded. Type of Value: Market Value Valuation Analyses Cost Approach: A cost approach was applied as despite the actual age of the 'bones' of the improvements, the subject property has been extensively remodeled and will be valued as if in good condition with the assumption in place that the interior buildout has been completed; in addition, the improvements are somewhat unique, which makes acquiring truly comparable sales and rental data somewhat scarce. As such, we have included the cost approach to assist in developing our opinion of value for the subject property. Bennett Franklin File # BF 10898 Page 12 Sales Comparison Approach: A sales approach was applied as there is adequate comparable data from the market that we uncovered to assist in developing an opinion of value for the subject property via this approach; although the comparable sales differ somewhat in buildout, layout, and / or use, we feel the properties do lend support to our opinion of value for the subject property. Income Approach: An income approach was applied as in some instances properties like the subject are owned as investments and leased to a tenant on a long term lease and held as an income producing asset; buyers of this property type will often correlate the value of the property with the amount of income it generates through the term of the lease. Hypothetical Conditions: • There are no hypothetical conditions for this appraisal. Extraordinary Assumptions: • The subject property is in unfinished condition (requires interior finishes such as drywall, plaster, bathroom fixtures, electrical finishes, etc.); as there is limited comparable data associated with properties that have similar characteristics as this, we have appraised the subject property assuming the improvements have been completed and included in this valuation method will be a deduction of the estimated costs associated with completing the interior buildout. We have not been provided with detailed estimates but were provided with a rough estimate indicating $500,000+/- for drywall, plaster, and interior finishes and approximately $125,000 for an elevator car. These costs appear reasonable and we have completed our valuation under the extraordinary assumption that the property can be completed / builtout for an amount similar to that which we were provided; if these assumptions prove untrue, the opinion of value provided in this appraisal may be impacted and we reserve the right to revise our opinion of value accordingly based on any new information provided associated with costs of completing the improvements. Information Not Available: • Detailed construction budget, floor plans, etc. Extraordinary Assumption Definition “An assumption, directly related to a specific assignment, which, if found to be false, could alter the appraiser’s opinions or conclusions.”1 1 The Dictionary of Real Estate Appraisal, Fourth Edition, 2002, Pg. 106 Bennett Franklin File # BF 10898 Page 13 "As Is" Value The "as is" value is considered to represent the value of the property in its current condition as of the effective date of the appraisal. It represents the most probable price that a proposed purchaser would pay for the subject considering all of the costs and risks inherent in its future ownership. Effective Date of the Appraisal Report The subject property was inspected and photographed on December 1, 2022. At the request of the client we are to provide our opinion of the 'as is' market value of the subject property. Our “as is” valuation of the subject property is as of December 1, 2022. Personal Property The opinion of value provided in this report concerns the real estate only and does not include the valuation of any other personal property such as furniture, licenses or goodwill of the owner or the tenants. Property Rights Appraised The subject property is currently vacant / unoccupied and reportedly not encumbered with any lease agreements. Thus, we have appraised the fee simple interest of the subject property. The fee simple interest is defined as follows. "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 Identification of the Real Estate The property which is the subject of this appraisal report is located at 298 Main Street, Northampton, Hampshire County, MA, 01060. The property is also noted at the Northampton Assessors Office as Parcel Map 31D, Lot 98. Definition of Market Value "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 are the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and acting in what they consider their own best 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 terms of financial arrangements comparable thereto; and (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."3 2 The Appraisal of Real Estate, Appraisal Institute, 10th Edition, 1992, p. 122 Bennett Franklin File # BF 10898 Page 14 Ownership of Property / Sales History The property is owned by 298 Main Street, LLC who purchased the subject property from Eric Suher for consideration of 'One Dollar ($1.00)' on November 29, 2006. The deed is recorded in Book 8962, Page 200 at the Hampden County Registry of Deeds (Springfield, MA). To our knowledge there have been no transfers of the subject property in the past three years. The subject property is not reportedly currently actively listed for sale, but the property is reportedly encumbered with an option to purchase in the amount of $3,300,000 between the City of Northampton and 298 Main Street, LLC; the prospective owners reportedly plan to finish the interior of the building for use as a 'Community Resilience Hub', which will serve as a referral center for local non-profit groups that provide social services, a community space, and an emergency response center during crisis times. There are typical utility and municipal easements that cross the frontage of the subject property. There no known adverse encumbrances or easements that would restrict the use or appeal of the property and no encroachments were identified. Please reference Limiting Conditions and Assumptions. Our research unveiled the deed mentioned above which is considered adequate for the purposes of this appraisal report. Further title analysis is beyond the scope of this appraisal and we recommend that a complete title search be conducted by a qualified individual. A copy of the deed is in the addendum. Northampton Community Analysis Northampton is bordered by the Town of Hatfield to the north, the City of Holyoke and Town of Easthampton to the south, and the Towns of Hadley and Easthampton to the east and west, respectively. The city is approximately 100 miles from Boston, and 35 miles north of Hartford. The city is easily accessible via three interchanges from Interstates 91 within its borders. Interstate 91 networks the city northerly to southern Vermont, and southerly to major commercial regions of Springfield, MA and Hartford, CT. The Massachusetts Turnpike has an interchange in West Springfield, approximately 13 miles from Northampton center, which also provides access from that interstate to the city. The City of Northampton contains approximately 35.62 square miles of land. According to the US Census Bureau, as of April 1, 2020, Northampton had a population of 29,571, which indicates an approximate 3.6% increase from the 2010 population estimate of 28,549 residents (2010 US Census). According to US Census Bureau statistics, the average median household income in Northampton was $71,866 (2016-2020 average in 2020 dollars), which indicates that the median household income average for Northampton is relatively similar to the surrounding area ($73,518 for Hampshire County), but lower than the average indicated by the entire Commonwealth ($84,385) as of the same time period. The major employer in Northampton is Smith College with a student enrollment of approximately 2,500 students. Smith College and the other area colleges provide solicitation for the downtown business district's retail and restaurant trades. The lodging industry in the area is stable as well, primarily as a result of the presence of the colleges in the area. 3 Interagency Appraisal and Evaluation Guidelines, Office of the Comptroller of the Currency, Treasury (OCC); Board of Governors of the Federal Reserve System (FRB); Federal Deposit Insurance Corporation (FDIC); Office of Thrift Supervision, Treasury (OTS); and National Credit Union Administration (NCUA), Federal Register / Vol. 75, No. 237 / Friday, December 10, 2010 Bennett Franklin File # BF 10898 Page 15 As a function of the city’s presence in a diversity of markets, and the demand for commercial goods and services posed by Smith College and the other colleges and university in the region, Northampton has one of the lowest unemployment rates in the region and State. According to the Massachusetts Department of Labor and Training statistics from September 2022, 2.5% of the City's labor force was unemployed. This rate is slightly lower than both the Hampshire County unemployment rate of 2.7% and the Commonwealth of MA rate of 3.1% as of the same time period. Map of Northampton and Surrounding Communities The region is noted for having an established transportation network in place which has contributed to an established position in distribution and light industrial sectors. In the last five years the market has witnessed significant new development in the modern industrial locations with inventory available for expansion. The locations in the region with very good highway access and visibility have shown expansion in the light industrial, distribution, and commercial sectors. Virtually all of the commercial sectors are represented within the City. Downtown Northampton has historically held a strong commercial presence. The downtown area is very accessible to pedestrians as parking is not abundant and is nearly all metered and closely monitored. Investment in real estate in downtown Northampton has been steady over the recent years with renovations to the majority of the buildings along Main Street in the last five years. Bennett Franklin File # BF 10898 Page 16 The popularity of the downtown area has resulted in sale and rental values for properties in downtown that generally exceed the greater three-county market. Retail vacancy in downtown has been less than 5% for the last five years. A few properties have been converted to condominiums with residential units on upper floors and commercial units on ground floors. There are two notable developments that have recently occurred in the southerly / southeasterly portion of the CBD. The first, known as Live 155, is an estimated $19.9 million project associated with 70 apartment units (27 studio apartments and 43 one-bedroom apartment units) and 2,600 square feet of ground floor retail; this project contains 47 “affordable” units and 23 market rate units. The other project, known as the “Lumber Yard”, involves the construction of a four story 70,000 square foot complex that houses 55 apartment units geared toward accommodating low- and middle-income individuals and families. This project reportedly cost approximately $20,000,000. In addition to these two projects, there is a new 30-unit residential condominium development that is in process on Hawley Street / Phillips Place in the easterly portion of the CBD; this development includes two and three – bedroom townhouse units that contain between 2,000+/- and 2,400+/- square feet. Units are being marketed and selling at values in the range of $720,000 to $881,625 and $410+/- and 485+/- per square foot. There is a good number of high-profile retail and commercial properties along King Street/North King Street (US Route 5) that includes a number of automotive dealerships, grocery stores, fast food restaurants, gas stations, pharmacies, branch banks, etc. The most recent notable developments along King Street over the past five or so years include: two newer car dealerships at the former Kollmorgen site, a Taco Bell at the site formerly improved with a Wendy’s, the redevelopment of the former Hill and Dale Mall site (expansion of Firestone has been completed and a Bank branch has been constructed, installation of a traffic light on King Street, extensive remodeling of the “main building” for medical office use) and others. The former Lia Honda sales and service building (171-181 King Street) has been razed (July 2014) and sits vacant; the site has been deemed contaminated and there are pending lawsuits regarding site remediation. Another on-going development in Northampton is The Village at Hospital Hill which is a major redevelopment of the former Northampton Hospital. This project incorporates MassDevelopment and The Community Builders as development partners. The project includes approximately 476,000 square feet of mixed-use commercial space comprised of retail, office, light industrial, and research and development/multimedia space, and space for live-work studios, a childcare center, a possible community center/museum area, and the development of 60-80-unit assisted living facility. The project will also include 207 residential units, of which 100 units are single family homes and 107 are mixed income housing. There is a good amount of residential development on-going on the north campus portion of the site; there are several apartment complexes that are already open and occupied. Hillside Place at Village Hill (40 units) and Hilltop Apartments (33 units) have been completed. There are also single family homes being constructed. Over the past 5 years (2017 through 2021) there have been between 20 and 50 new single family home building permits issued annually in Northampton (136 total or an average of 27+ annually). There have been additional residential units permitted for development over that same time period in multi-unit apartment / condominium properties (97 units permitted in structures containing between 8 and 61 units). Bennett Franklin File # BF 10898 Page 17 There has been some commercial development in this area over the past several years that includes ServiceNet contsructing a 17,600 square foot corporate and administrative headquarters on 2.3 acres it purchased from MassDevelopment in the Village at Hospital Hill. The development was completed with a combination of public and private financing; the total cost including the land acquisition is reported to be approximately $4,100,000. In conclusion, the City of Northampton provides a prominent commercial and residential center, and properties in Northampton have good marketability to the greater area. The city’s ability to participate in a diversity of commercial markets is positive and economic conditions in Northampton are expected to remain stable into the future. Neighborhood of Subject Analysis The subject is located on the southerly side of Main Street, Elm Street, and West Street at their traffic light-controlled convergence in the westerly portion of the Northampton, MA CBD. These three roadways, along with State Street and New South Street, are the primary roadways through this portion of the City; they provide access throughout the CBD and to various points of the community outside of the CBD. Map showing the location of the subject’s neighborhood. Bennett Franklin File # BF 10898 Page 18 The subject property neighborhood is heavily traveled and heavily developed with a mix of properties that include municipal uses, mixed use properties, local retail/service provider uses, residential use properties, and institutional uses/ Some of the uses in the neighborhood of the subject property include Academy of Music, Edwards Church, Forbes Library, Smith College, Pizza Amore, Northampton City Hall, Fly By Night, and many, many others. The neighborhood has good accessibility to local roadways and highways for a variety of users. Based on all information we uncovered through our research we anticipate the neighborhood uses will remain mixed in the future in a manner that is similar to that which currently exists; due to the lack of developable land, it is unlikely that there will be any new developments in the area with the exception of updates to existing improvements unless older, less functional uses are razed to allow for sites to be redeveloped. Site Description SITE Location: The subject is located on the southerly side of Main Street, Elm Street, and West Street at their traffic light-controlled convergence in the westerly portion of the Northampton, MA CBD. Current Use of the Property: Vacant for church Site Size: 0.33 acres; 14,560 square feet Shape: The site is rectangular in shape. Street Access: The subject property has average/good to good access due to its proximity to main roadways and highways. Street Frontage: West St., Elm Street, Main Street - 110+/- feet. The site has an average depth of 130+/- feet. The subject is not a corner lot. Rail Access: The site does not have rail access. Visibility: Considered having average/good to good accessibility and visibility, as the subject site is located on a heavily traveled roadway in a CBD location. Topography: The subject site is primarily level and at street grade with a gently sloped contour along the street frontage. Soil Conditions: The soil conditions observed at the subject appear to be typical of the region and adequate to support development. Bennett Franklin File # BF 10898 Page 19 Utilities: Electricity: Public Utility Sewer: City Water: City Water Natural Gas: Natural Gas Company Underground Utilities: The site is serviced by underground utilities. Adequacy: The subject's utilities are typical and adequate for the market area. Site Improvements: • Street lighting: Yes • Sidewalks: Yes • Curb & Gutter: Yes • The subject site is improved with some small lawn areas, decorative brick retaining walls, trees, etc. Wetlands/Watershed: No wetlands were observed during our site inspection. Environmental Issues: There are no known adverse environmental conditions on the subject site. Please reference Limiting Conditions and Assumptions. Encumbrance / Easements: There are typical utility and municipal easements that cross the frontage of the subject property. There no known adverse encumbrances or easements that would restrict the use or appeal of the property and no encroachments were identified. Please reference Limiting Conditions and Assumptions. Site Comments: The site has average and typical utility. Aerial of the subject property Bennett Franklin File # BF 10898 Page 20 Bennett Franklin File # BF 10898 Page 21 Subject Property Bennett Franklin File # BF 10898 Page 22 Views of West St., Elm Street, Main Street Bennett Franklin File # BF 10898 Page 23 Flood Zone: The subject is located in an area mapped by the Federal Emergency Management Agency (FEMA). A portion of the subject is located in FEMA flood zone C, which is not classified as a flood hazard area. FEMA Map Number: 2501670002A FEMA Map Date: April 3, 1978 Flood Zone C, X (unshaded) are minimal risk areas outside the 1- percent and .2-percent-annual-chance floodplains. No BFEs or base flood depths are shown within these zones. (Zone X (unshaded) is used on new and revised maps in place of Zone C.) The appraiser is not an expert in this matter and is reporting data from FEMA maps. A copy of the appropriate portion of the Flood Map is as follows. Bennett Franklin File # BF 10898 Page 24 Zoning and Conformity Zoning Code: Central Business (CB) Zoning Description: The Central Business zone allows for a variety of office, retail, residential, mixed use and municipal uses. Current Use Legally Conforming: The subject is a legal and conforming use. Minimum Land Area Minimum Frontage Minimum Setback Maximum Building Height Front Yard Side Yard Rear Yard None None None None None 55 Feet Zoning Comments In addition to the noted requirements there is a 95% maximum building coverage allowed in the CB zone. The subject property is considered a legal and conforming use. The appropriate portion of the Zoning Map are shown as follows: Subject Property Bennett Franklin File # BF 10898 Page 25 Improvements Description Improvements Description - 298 Main Street Building Identification: 298 Main Street Building Description: Office/Service Provider Construction: Masonry, Wood, and Steel Construction Quality: Good Year Built: 1900 Effective Age: 10 years Remaining Useful Life: 40 years Condition: Average/Good Utility/Floor Plan Layout: Fair / Average/Fair Appeal/Appearance: Average Areas, Ratios & Numbers: Number of Stories: 3.00 Gross Building Area: 14,500 Square Feet Gross Leasable Area: 14,500 Square Feet Rentable Area: 14,500 Square Feet FOUNDATION, FRAME & EXTERIOR - 298 MAIN STREET Foundation: Poured concrete / Partially Below Grade Structural Frame: Masonry, Wood, and Steel Exterior: Brick and Wood Shakes Windows: Fixed Frame and Double Hung Roof Type/Cover: Pitched / Asphalt and Slate Shingles Bennett Franklin File # BF 10898 Page 26 INTERIOR - 298 MAIN STREET Interior Layout: The subject property improvements consist of a three story masonry, wood, and steel frame building that contains approximately 14,500 square feet, which includes two above grade levels and one partially below grade level. The building has a brick and wood shake exterior with fixed frame and double hung windows and pitched roof sections that are covered with asphalt and slate shingles; we note that many of the windows are currently 'boarded up' with plywood, but it is reported that all of the windows are in storage and were removed so not to be damaged during construction). The interior is divided into three levels; the partially below grade lower level is laid out (interior demising walls, plumbing, and associated mechanicals) for use as a kitchen and function hall area with a commercial kitchen area, bar and seating area, restroom areas, cooler / freezer area, etc.; there are cement floors, exposed brick, stone, and wood framed walls, and exposed wood joist and beam ceilings. The first floor above grade is divided into a 350-seat entertainment area with stage, a full bar area, and multiple restrooms (includes patron and 'back-stage restroom); these areas have plywood flooring, exposed wood frame walls, and exposed wood joist ceilings with a vaulted ceiling area above the main seating area in front of the stage. The second floor above grade is divided into two primary areas; there is a 50-seat balcony area opposite the stage area and there is a private meeting room / function area with two nearby private office areas; these areas have plywood flooring, exposed wood frame and brick walls, and exposed joist ceilings. There are interior stairwells and a four-stop elevator shaft installed (requires purchase and installation of the 'car') that are intended to allow access between all levels of the building including the basement/lower level, the first-floor level, the stage level, and the upper level function / meeting room and office areas. The subject has an Average/Fair layout for this type of property. Floor Cover: Plywood and Cement. Walls: Exposed Brick and Wood Frame. Ceilings & Ceiling Height: Exposed Joists at 8+/- to 18+/-feet. Lighting: A mix of fluorescent and incandescent and LED lighting. Restrooms: Multiple Rough Framed Restrooms (Multi-fixture and single fixture) Bennett Franklin File # BF 10898 Page 27 MECHANICAL SYSTEMS - 298 MAIN STREET Heating: Gas fired forced warm air and Forced Hot Water/Steam Cooling: Central A/C Electrical: 'Huge' / New Plumbing Condition: Average Sprinkler: Yes (New) Subject Photographs Bennett Franklin File # BF 10898 Page 28 Lower Level Bennett Franklin File # BF 10898 Page 29 First Floor Bennett Franklin File # BF 10898 Page 30 Second Floor Bennett Franklin File # BF 10898 Page 31 PARKING Parking Type and Number of Spaces: Type: Paved open surface parking and street Spaces: 5+/- Condition: average/good OVERALL PROPERTY ANALYSIS Design & Functional Utility: The subject property is considered to have fair overall utility due to the layout and buildout of the improvements (multi-story building with partially below grade space, no interior buildout, etc.). Deferred Maintenance: The property appears to have received extensive updates and maintenance in the recent past. Capital Improvements: It is reported that the prospective owners will slightly reconfigure the interior layout in areas and install interior finishes to accommodate their intended use of the property as a community space ('Resilience Center'). Overall Property Comments: The subject property is considered to be in an average/good location with improvements that are in average/good overall condition and the property is considered to have overall fair utility due to the layout and buildout of the improvements. Assessment and Taxes Taxing Authority Northampton Assessment Year 2022 Real Estate Assessment and Taxes Tax ID Land Improvements Other Total City Rate Taxes Map 31D, Lot 98 $264,200 $401,200 $0 $665,400 $17.89 $11,904 Totals $264,200 $401,200 $0 $665,400 $11,904 Comments There have been nominal changes to the tax rate and assessments in the recent past. It is likely that the assessed value of the subject property will increase if the interior of the building is finished; to project a building assessment for the subject property we reviewed comparable assessment records of the Northampton Assessor and have found that comparable properties in the CBD are assessed at values in the range of $75 to $80 per square foot. As such, we have projected a building assessment of $1,123,750 ($77.50 per SF times 14,500 SF) for the subject building assuming the interior is finished / builtout for commercial use. Adding the projected building assessment to the assessed land value ($264,200), results in a projected total assessed value of $1,387,950; multiplying the real estate tax rate of $17.89 by the projected assessed value results in a projected real estate tax burden of $24,830.43 assuming the property's interior is finished for commercial use and the property is assessed and taxed at market. Bennett Franklin File # BF 10898 Page 32 Highest and Best Use Highest and best use may be defined as the reasonably probable and legal use of vacant land or improved property, which is physically possible, appropriately supported, financially feasible, and that results in the highest value. 1. Legally Permissible: What uses are permitted by zoning and other legal restrictions? 2. Physically Possible: To what use is the site physically adaptable? 3. Financially Feasible: Which possible and permissible use will produce any net return to the owner of the site? 4. Maximally Productive. Among the feasible uses which use will produce the highest net return, (i.e., the highest present worth)? Highest and Best Use of the Site Considering the land as vacant there are a few development options for the site due to the size, location, and zoning of the property. The neighborhood is improved with a mix of institutional, local retail / service providers, mixed use properties, multi-family homes, condominiums (commercial and residential), and municipal uses. The site is considered to have average accessibility and visibility for use in a commercial capacity. Research of the market for data relating to vacant land uses similar to the subject reveals that sites that have average characteristics will demand values as vacant land and of improved properties that are at the higher end of the market range or between $750,000 and $1,500,000+ per useable acre. There have been many instances in the past in Northampton where properties like the subject property ‘as vacant’ were purchased to be improved with multi-family residential uses (typically condominium units that are in some instances held as rentals and in other instances sold off based on market demand). In our opinion, based on the characteristics of the subject property and the most recent development activity in the area and along with the demand for housing in the area, it is our opinion that the HBU as vacant is for development with residential improvements at the highest possible density allowed by zoning. Highest and Best Use as Improved The subject property is improved with building and site improvements that are considered to be in overall Average/Good condition and have been extensively remodeled toward a commercial use; the improvements are approximately 90%+/- remodeled and only lacking interior buildout and finishes. Based on our research and analysis, along with the current market conditions and demand in the area for all of the potential types and uses that would be considered at the subject property, we feel the HBU as improved is to finish the interior buildout for use as commercial space (office, retail, or a combination thereof). The subject property has a layout that can accommodate an entertainment venue and restaurant/bar use or potentially with little interior reconfiguration it could accommodate more of a general retail / office use; we considered the potential of conversion to residential or a mixed use retail / residential use, but feel this type of conversion would prove more costly than the increase in value that would result at the property. Bennett Franklin File # BF 10898 Page 33 Market Analysis Over the past 12+/- months market conditions have remained relatively stable, following a spike in uncertainty around the onset of the COVID – 19 pandemic when many, if not most, businesses were forced to temporarily close due to restrictions put in place by political leaders and health officials trying to stop the spread of Covid-19. Although some business have not reopened or permanently closed and others have adapted to the ‘new normal’ with more remote employee working or other changes to ‘typical’ business plans, the market data we reviewed indicates that market conditions have been somewhat stable over the past 12+/- to 18+/- months with some sectors showing signs of improvement beyond those that existed prior to the Pandemic (i.e. multi-family market, single tenant net-leased, warehouse, etc.). The general office market has shown less signs of improvement as many businesses are now seeing more employees working remotely, the overall demand for office space has yet to rebound in a similar manner as other sectors of the commercial real estate market. However, we have uncovered some comparable sales data that indicates there have been sales of comparable properties in the market area that indicate per square foot sale prices in the range of $25+/- to $100+. Although the overall volume of comparable sales activity has not returned to the level that existing prior to the Pandemic, the sale prices of those that have sold are similar to and in some instances superior to the those that existed prior to the on-set of the Pandemic. Our conversations with buyers, owners, and brokers of similar properties indicated that many of the sales that have occurred are associated with owner – occupants that were once tenants in other properties and they are seeking ‘autonomy’ in the event of another wave of the Pandemic. Others were companies that previously rented or leased larger spaces and following retirements and / or downsizing are now looking for smaller spaces and have purchased properties rather than leasing, again, in an effort to have more control over their property in the event of another ‘shut-down’. Yet in other instances, some are associated with net leased properties and mixed use properties that are in locations that are deemed to be ‘stable’ investment markets that appear to have been less impacted by the effects and changes of the market. There have been very few recently completed construction projects concerning similar use properties in the subject property market area and the region. The majority of similar use properties that compete with the subject are in locations with similar / somewhat similar neighborhood characteristics. The existing stock of these types of properties has been able to continue to provide the needed space for a multitude of users; however, there have been some properties that have been purchased and subsequently updated / remodeled prior to the owners taking occupancy; there have been some instances in the market area of new construction, but for the most part, these projects are associated with net leased medical office space or retail use space or a combination thereof that are preleased to a tenant or tenants at rates and terms that offsets or outweighs the cost of construction. Considering the subject’s location, it is adequately suited for a commercial use. The location is good, and it is our opinion that the subject has average to average/good marketability compared to other similar properties in the area due to its location, condition (amount of renovations completed), and potential uses. Bennett Franklin File # BF 10898 Page 34 There have been sales of similar / somewhat similar properties in similar locations in the market area; the properties that have sold in the area that we feel are most similar / somewhat comparable to the subject property have indicated prices ranging from $190+/- to $250+/- per square foot. Rental rates at commercial use properties in similar locations as the subject are typically in the range of $15.00+/- to $25.00+/- per square foot on varying rental terms (i.e., NNN, Net of Utilities, Modified Gross, or Gross, etc.). The amount of rent that can be demanded typically depends on the location, condition, utility, land area, building area / rental space size, etc. of the property. Obviously, properties with superior characteristics will typically demand higher sale prices and / or rental rates than properties that have inferior characteristics. In addition, rental terms will typically influence the rates that are charged at properties with tenants paying lower ‘base’ rental rates in NNN, net of utilities, or modified gross agreements due to their paying additional operating expenses associated with the property (i.e., utilities, some CAM, real estate taxes, insurance, etc.). Conversely, tenants who occupy spaces on gross terms will typically pay higher ‘base’ rates for their spaces as the property expenses are included in the ‘base’ rent. In regard to size of the units, it is commonplace for smaller spaces to indicate higher rental rates than larger spaces with most all other variables being similar due to the Economies of Scale Principle. The properties that have sold most recently include an array of ‘buyers’; regardless of whether being purchased for partial owner occupancy or as an investment, the per square foot sale prices indicated most recently equate to implied capitalization rates in the range of 5%+/- to 8%+/-; in most instances in the marketplace the comparable properties that have most recently sold are either purchased for owner occupancy and / or partial owner occupancy or they have occurred in ‘private deals’ with full income and expense data being unavailable, so, calculating ‘actual’ capitalization rates proves difficult. However, if market rental rates, vacancy rate projections, market expense, and market-based lending criteria are projected in a similar manner that we have done for the subject property, ‘implied’ capitalization rates in the range of 5% to 8%+/- are apparent. Based on our research, there is adequate demand for the subject property at this location. Similar properties that do become available for sale tend to experience marketing periods of 6 to 18 months. Exposure Period and Marketing Time We have considered the supply of similar properties in the region and we have discussed marketing times for similar properties with real estate brokers and investors. Additionally, we have investigated the marketing times for specific comparable properties that we are familiar with. Our opinion of value for the subject property is based on a number of factors that include its location and utility. Our opinion of value assumes that the subject property would have been exposed to the market for approximately 6-18 months and is based upon market conditions and sales data which occurred prior to the effective date of appraisal. Properties that are offered at unreasonable pricing levels will most likely remain on the market for extended periods of time. Based on our understanding of the market and our due diligence effort, it is our opinion that if the subject property were offered for sale at a price near to our appraised value, the marketing period would be approximately 6-18 months. Bennett Franklin File # BF 10898 Page 35 Valuation Methodology Three basic approaches may be used to arrive at an estimate of market value. They are: 1. The Cost Approach 2. The Income Approach 3. The Sales Comparison Approach Cost Approach The Cost Approach provides an estimate of the land as vacant combined with the depreciated cost of the site and building improvements. Income Approach The Income Approach converts the anticipated flow of future benefits (income) to a present value estimate through a capitalization and or a discounting process. Sales Comparison Approach The Sales Comparison Approach compares sales of similar properties with the subject property. Each comparable sale is adjusted for its inferior or superior characteristics. The values derived from the adjusted comparable sales form a range of value for the subject. By process of correlation and analysis, a final indicated value is derived. Final Reconciliation The appraisal process concludes with the Final Reconciliation of the values derived from the approaches applied for a single estimate of market value. Different properties require different means of analysis and lend themselves to one approach over the others. Analyses Applied A cost analysis was considered and was developed because despite the actual age of the 'bones' of the improvements, the subject property has been extensively remodeled and will be valued as if in good condition with the assumption in place that the interior buildout has been completed; in addition, the improvements are somewhat unique, which makes acquiring truly comparable sales and rental data somewhat scarce. As such, we have included the cost approach to assist in developing our opinion of value for the subject property. A sales comparison analysis was considered and was developed because there is adequate comparable data from the market that we uncovered to assist in developing an opinion of value for the subject property via this approach; although the comparable sales differ somewhat in buildout, layout, and / or use, we feel the properties do lend support to our opinion of value for the subject property. An income analysis was considered and was developed because in some instances properties like the subject are owned as investments and leased to a tenant on a long term lease and held as an income producing asset; buyers of this property type will often correlate the value of the property with the amount of income it generates through the term of the lease. Bennett Franklin File # BF 10898 Page 36 Cost Approach to Value (As Is) In order for the Cost Approach to produce a meaningful result, it is necessary to separately estimate the value of the land as vacant as well as the depreciated value of the improvements. Application of the accrued depreciation to the reproduction or replacement cost new, plus the value of the land as vacant will result in a value indication that will allow us to develop a final estimate of market value. Land Value (As Vacant) As a value of the land, as vacant, is needed to determine a value estimate via the Cost Approach, we reviewed market data to determine our opinion of value for the subject as vacant. It is necessary to research sales of similar use land in the subject’s market area. In the valuation of vacant land similar to the subject property, the regional market dictates that the value of a property such as the subject is determined based on the cost/value per acre of land area. This typically includes all usable land area excluding wetlands, steep slopes, etc. divided into the verified sale price of the property. We note that recorded sale prices may or may not represent the actual consideration paid, and as such, it is our responsibility as appraisers to contact at least one of the parties involved in a sale transaction to determine the circumstances of the sale. This allows us to accurately reflect any adjustments to the recorded sale price such as real estate tax payments made by the buyer beyond customary adjustments, extraordinary costs such as hazardous waste removal costs or demolition expenses to the buyer or corporate or individual tax payments/adjustments that may be part of the sale price. Other matters necessary to uncover include if personal property or good will is part of the sale price consideration, or if the property was sold under adverse conditions. All of these matters directly impact the per acre comparative unit of measurement and must be addressed before comparisons of the sale(s) are made respective to the subject land. We have researched three comparables for this analysis; these are documented on the following pages followed by a location map and analysis grid. All sales have been researched through numerous sources, inspected and verified by a party to the transaction. Bennett Franklin File # BF 10898 Page 37 ID 8976 Date 7/2/2021 Address 107 Williams Street Price $466,000 City Northampton Price per Acre $1,792,308 State MA Financing Typical Tax ID Map 32C, Lot 198 Property Rights Fee Simple Grantor Arthur W. Sousa Days on Market -- Grantee 4 Aces Realty, LLC Verification Grantee and Appraisal Legal Description Book 14170, Page 166 Acres 0.3 Topography Level Land SF 11,326 Zoning URC-Commercial Road Frontage 64 Flood Zone None Shape Rectangular Encumbrance or None Utilities Water, sewer, gas, Environmental Issues None Comments This property is situated on the westerly side of Williams Street in the southeasterly portion of the Northampton, MA CBD. Williams Street is a secondary roadway through this portion of the City that provides north – south travel through this portion of the city connecting with Hockanum Road with less than 0.1 miles south of this property and connecting with Hancock Street within about a ¼ mile north of this property. There are several other secondary roadways off of Williams Street in the neighborhood of this property (Montview Avenue, Kary St, Holyoke Street, Isabella Street, and Eastern Avenue) that are primarily improved with residential structures. This property is considered to be in an average overall location. At the time of the sale, this property was improved with a dilapidated single-family home that contained approximately 950+/- square feet that was to be demolished ($33,000+/- cost) to allow for the site to be redeveloped with an approximately 7,717 square foot, two and three-story, eight unit condominium property. Each unit will contain between approximately 830 and 870 square feet that will be divided into a kitchen, a living room, two-bedrooms, and one bathroom; the owners are reportedly planning on retaining ownership of the units 'as completed' and renting them to multiple tenants. The provided budget indicates an approximate total development cost of $2,841,429 (includes acquisition cost of $208,000 and demolition cost of $33,000) to complete the proposed redevelopment of the property. The effective sale price we noted includes the purchase price of $208,000 plus the demolition cost of $33,000 plus the soft cost (engineering and architectural costs) of $225,000 the owner indicated incurring. Our effective sale price is intended to reflect the price the owner of the property paid for a cleared developable site with engineering and architectural costs included. Thus, assuming these costs are included in the sale price, the property would be considered to have average/good utility. Land Comparable 1 Transaction Site Bennett Franklin File # BF 10898 Page 38 ID 6791 Date 3/17/2020 Address 10 Hawley Street Price $1,375,000 City Northampton Price per Acre $743,243 State MA Financing Typical Tax ID 32A-171-001 Property Rights Fee Simple Grantor The Roman Catholic Days on Market -- Grantee O'Connell Hawley, LLC Verification Rep of Grantee Legal Description B13567, P55 Acres 1.9 Topography Level Land SF 80,586 Zoning URC-Commercial Road Frontage 346+/-Flood Zone None Shape Irregular Encumbrance or None Utilities Water, sewer, gas, Environmental Issues None Site Transaction Comments This property is located in the CBD portion of Northampton, MA a few hundred feet from State Route 9. This area is moderately traveled and developed with a mix of commercial, retail, and multi-unit residential uses (market rate and affordable apartment properties). This property is considered to be in an average/good location. The buyer of this site purchased the property with plans to raze the rectory, garage, and vacant church that improved the property to allow for the construction of 30 townhouse style condominiums. The rectory and garage have been demolished at a reported cost of approximately $115,000, but the application to demolish the church has twice been denied and the developer is now seeking approvals to convert the church to a 10 unit condominium building. As such, if built out as now planned, which will prove more expensive than demolishing the church and building new would have if allowed, there will be 33 condominium units. This parcel is deemed to have average utility, as the owners were required to pay for architectural and engineering in addition to the purchase price and demolition costs. The price noted included approximately $115,000 in demolition and removal costs associated with the rectory and and outbuildings. Land Comparable 2 Bennett Franklin File # BF 10898 Page 39 ID 8438 Date 1/18/2019 Address 132 Northampton Road Price $1,182,000 City Amherst Price per Acre $1,343,182 State MA Financing Contract Financing Tax ID Map 14C, Lot 8 Property Rights Fee Simple Grantor Jeffrey M. Keedy and Mia Days on Market -- Grantee Valley Community Verification Buyer/Appraisal Legal Description Book 13182, Page 330 #REF! Acres 0.9 Topography Level Land SF 38,333 Zoning R-G General Residence Road Frontage 140+/-Flood Zone C Shape Slightly Irregular Encumbrance or There are typical utility Utilities Electric Company, Environmental Issues There are no known Land Comparable 3 This property is situated along the southerly side of Northampton Road (SR 9) on the southwesterly outskirts of the Amherst, MA CBD and abuts a portion of the Amherst College Campus (Lehrman Stadium is located immediate south of this property). The neighborhood of this property is moderately / heavily to heavily traveled and developed with a mix of property uses. Northampton Road is the primary roadway through this portion of Amherst and provides access to and through the CBD of Amherst to the east/northeast of this property and access to Hadley, Interstate 91, and Northampton to the west. Uses in the neighborhood of this property include a number of smaller multi-family residential uses, some single family homes, municipal uses, and institutional uses. The dominant use in the neighborhood is the Amherst College Campus, a portion of which (Lehrman Stadium) is located immediately south of this property location. In the westerly portion of the neighborhood, beginning primarily at / near the intersection of University Drive and Northampton Road there is more of a commercial use presence with many local, regional, and national retailers and service providers along with some larger apartment complexes that include some older facilities and some of more recent construction. Overall, this property is considered to be in an average/good location. This property contains approximately 0.88 acres of land that was improved with an approximately 1,744 square foot single family home at the time of the sale; the buyers sought approvals and received them to allow for the demolition of the improvements ($50,000) to allow for the site to be improved with a 2.5 story, 11,983 square foot building that will be divided into 28 studio apartment units and associated common area and administrative staff space. The units will be leased to low income qualified tenants and was built at a higher density than allowed by zoning (40b); the reported architectural and engineering costs associated with this development were approximately $750,000. Considering the characteristics of this property at the time of the sale, this property is considered to have average/good utility (this is based on the effective sale price and what is included in the said sale price---- purchase price of $408,000, demolition cost of $50,000, and architectural and engineering cost of $725,000). Comments Site Transaction Bennett Franklin File # BF 10898 Page 40 Comparables Map Analysis Grid The above sales have been analyzed and compared with the subject property. We have considered adjustments in the areas of:  Property Rights Sold  Financing  Conditions of Sale  Market Trends  Location  Physical Characteristics The following sales comparison grid displays the subject property, the comparable sales, and the adjustments applied. Bennett Franklin File # BF 10898 Page 41 Address City State Date Price Acres Acre Unit Price Property Rights Fee Simple 0.0% Fee Simple 0.0%Fee Simple 0.0% Financing Typical 0.0%Typical 0.0%Typical 0.0% Conditions of Sale Normal 0.0%Normal 0.0%Arm's Length 0.0% Market Trends Through 1/21/2012 0.0% Location % Adjustment $ Adjustment Acres % Adjustment $ Adjustment Utility % Adjustment $ Adjustment Net Adjustments Gross Adjustments $929,054$1,881,923 5.0%25.0% Adjusted Acre Unit Price $1,625,250 10.0% 5%5% $1,477,500 -5% 10.0% 15.0%20.0%25.0% Average -$89,615 $0 0%-5% AverageAverage/Good 20% 1.85 $148,649 0.33 $37,162 10% Adjusted Acre Unit Price $1,792,308 Good Average Fee Simple 0.0% $743,243 0.0% 132 Northampton Road 1.85 Comp 2 $743,243 Transaction Adjustments 0.33 $0 $1,792,308 298 Main Street Land Analysis Grid Comp 1 Adjusted Acre Unit Price $1,792,308 Cash Northampton Northampton MAMA $743,243 1/21/2012 Conventional 107 Williams Street 10 Hawley Street Northampton Comp 3 3/17/20207/2/2021 $1,375,000 Amherst $1,343,182 0.880.26 1/18/2019 $466,000 $1,182,000 MAMA Average/Good 10% $0 $147,750 Average/Good $73,875$179,231 0.26 0% 0.88 $1,343,182 -$73,875 Average/Good $0 Date of Sale In analyzing market conditions in this appraisal assignment, we have applied the best available means to measure the effect of changes in the market. During the 12 to 24+/- months leading up to March 2020 market conditions had been rather stable. However, following several months of uncertainty after the on-set of the COVID – 19 Pandemic, our research indicates market conditions steadily improved and rebounded to levels that equal or exceed those that existed prior to the on-set of the Pandemic. As such, we have included an upward adjustment for Sale 3, which occurred during a time period in which our research indicates market conditions were not as favorable overall as those that have existed more recently. Sales 1 and 2 have been rated similar to the subject property and no adjustments have been included for these two sales. Property Rights Conveyed We are appraising the fee simple interest in the subject property. The buyers purchased the fee simple interest to each sale since the land was either vacant or unencumbered by long-term leases, which is similar to the subject property ‘as vacant’. Therefore, the sales were rated similar to the subject and no adjustments were applied to the sales for this standard. Bennett Franklin File # BF 10898 Page 42 Financing Each of the comparable sales had typical market rate financing. As the financing of each sale was considered to be at market rates no adjustment is required to any of the sales for this element of comparison. Sale Conditions The comparable sales were properly exposed to the market and they did not evidence unusual sale adjustments or conditions. As such, the sales are rated similar to the subject for this element of comparison and no adjustments are necessary. Land Sale Comparison Comparable Sales 1 and 2 are located in less heavily traveled and visible locations than the subject property. Thus, these properties have been rated inferior to the subject property in regard to location. Sale 3 is located in a heavily traveled and visible location like the subject property, but we feel the CBD location of the subject property warrants an overall inferior location rating for this property and therefore, we have made an upward adjustment to this sale. The subject property contains approximately 0.33 acres of usable land area. Comparable Sale 1 has a similar land area as the subject property. Comparable Sales 2 and 3 have larger land areas than the subject property, which is a inferior characteristic based on the Economies of Scale Principle. This theory is based on the premise that when a product (in this case real property) with a larger number of units (acres of land) is purchased/sold a lower / inferior per unit price typically results compared to the per unit value indicated by a purchase/sale of a product with a smaller number of units of the same product if all other variables are similar. Therefore, we have made corresponding upward adjustments to both Sale 2 and Sale 3. The subject property is considered to have overall average utility due to characteristics of the site ‘as vacant’, which is overall similar to comparable Sale 2, which was unapproved for development at the time of the sale and / or the buyer sought and paid for approvals in addition to the purchase of the property. Sale 1’s and Sale 3’s purchase prices include the soft costs and engineer costs associated with the properties’ respective developments, so these sales have been rated superior to the subject property and we have made downward adjustments to these sales. Land Value Conclusion The comparable sales indicate adjusted per acre values of $1,881,923, $929,054, and $1,625,250, respectively, with an average of $1,478,742. All of the value indications have been considered, and in the final analysis, we have projected that the subject property would be able to demand a per acre value at or near the adjusted per acre value indicated by Sale 1 ($1,880,000+/- per acre) as this sale is deemed to be overall most similar to the subject property. In our opinion the subject property would likely demand a per acre value “as vacant” of $1,880,000. Bennett Franklin File # BF 10898 Page 43 We have outlined our opinion of value below: “As Vacant” Market Value Indicated Value per Acre: $1,880,000 Subject Size: 0.33 Indicated Value: $628,394 Rounded: $630,000 Six Hundred Thirty Thousand Dollars Valuation of the Improvements Valuation of the improvements has been estimated on the basis of replacement costs. To estimate the costs of construction and determine the cost of replacing the existing improvements, we have consulted with and reviewed a number of sources, including local contractors as well as information we have on file regarding the construction of similar buildings and improvements and we reviewed information from national data sources (i.e. Marshall and Swift). Building Our research indicates that construction costs for commercial use improvements similar to those at the subject property range from $225+/- to $275+/- per square foot of building area depending on the amount of masonry work, size of the building, level of interior buildout, special mechanical systems, etc. In our analysis, we have projected a per square foot cost at the middle of the noted range ($250) due to the anticipated buildout and construction style of the improvements, which equates to a projected expense of $3,625,000; we note that the projected per square foot cost estimate we relied upon is from Marshall and Swift based on our description of the improvements at the subject property with alternative variations of interior finishes / uses. We completed multiple scenarios that include differing potential building occupancies (i.e., live entertainment theater and government offices) and found that average to average/good quality buildings with general characteristics similar to those that exist at the subject property with either a live entertainment theater buildout or a government office buildout both indicated per square foot cost estimates of $250+/- per square foot. Site Improvements Based on our inspection and review of mapping software, it appears the entire site (14,560+/- SF of land) has some form of improvement. Site costs include grading, drainage, underground utilities, asphalt paving, lined and lighted parking, fencing and all landscaping, etc. Site costs for properties such as the subject will generally range from $5.00 to $10.00+ per square foot depending upon site size, topography, soils, conservation requirements, etc. We have projected an estimate of $109,200 or $7.50 per square foot of improved site area exclusive of soft costs. Soft Costs Soft costs for development/construction of the subject land and improvements include legal and accounting, development fees, performance bond fee, general fees, insurance, architectural and engineering fees, testing and inspection, municipal fees and permits, project administration, interest expense, etc. These costs are usually based upon a percentage of all hard costs and vary based upon the size, type and nature of the project. Soft costs at similar properties were estimated by contractors and developers to range generally from 2% to 10% of all hard costs. Bennett Franklin File # BF 10898 Page 44 Based upon estimates for soft costs rendered by developers of similar properties, and our knowledge of these costs at similar properties we have estimated soft costs for the subject at engineering at 4.0% of the building and site costs and architectural at 4.0% of building cost; both of these estimates are in – line with actual estimates incurred by developers of similar properties and are deemed reasonable. Permitting and legal costs have been projected at $20,000, which is in-line with market costs incurred at comparable developments with which we are familiar. Our total soft cost expense is projected at $315,000+/- for the development of the subject property or a similar, comparable property, which we feel is reasonable and at market. Entrepreneurial Incentive/Profit Entrepreneurial Incentive/Profit is a line item typically included in the cost approach, which is associated with the amount of profit that a developer would anticipate being able to demand on the open market at the completion of the construction project. The incentive/profit that can be demanded by an individual varies dependent on a number of factors, which include the amount of development associated with a project, site selection, construction type, etc. with the most notable factor being the demand for a particular property. High profit can be anticipated for properties where there is a great demand for the finished product in the investment community and/or the finished improvements will be able to generate large amounts of revenue, which allow an entrepreneur to demand a higher profit (i.e. build to suit nationally tenanted retail/commercial properties). A lower amount of profit can be anticipated for properties where there is a smaller demand for the finished product, a greater amount of existing competition within the market and/or the product would not generate enough rental income to allow the entrepreneur to demand a high profit (i.e. industrial buildings, general office buildings, multifamily properties, etc.). It is preferred to “extract” profit amounts from sales that have occurred within the market that are associated with comparable properties / similar investment properties; however, there are a few factors that make this somewhat troublesome. First, build to suit or newly constructed properties with similar characteristics as those of the proposed subject property improvements are typically held by the developer / owner for extended periods of time following their completion; second, obtaining actual construction costs associated with the development of build to suit improvements is sometimes difficult making the determination of the “profit” or difference between the sale price and costs of development hard to accurately determine. Lastly, there is a dearth of comparable sales activity in the market area associated with newly constructed similar properties that have recently sold. Regardless, based on some information we have been able to uncover and other information we have on file associated with costs to construct similar improvements as those that are projected for the subject property, we have been able to establish a “typical” profit range that is sought and often realized by developers of such properties. Following an analysis of the differences between the costs to construct properties and the sale prices associated with those that sold recently after development, an incentive / profit range between 5%+/- and 15%+/- of the total cost of the development are apparently being sought and in many instances captured by developers / paid by investors above the cost of the development for the completed investment product. Bennett Franklin File # BF 10898 Page 45 In our analysis we have projected an incentive / developer's profit at 5.0% of construction costs; this projected estimate is considered reasonable for the subject property. A rate from the lower portion of the range is considered reasonable based on the values indicated for the subject property in the following income approach and sales comparison approach to value considering the projected costs associated with the development of the subject property. 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. Those factors affecting the value of this property will be discussed in the following paragraphs. The subject building are considered to have an effective age of 10 years due to the actual age of the ‘bones’ of the improvements and their condition. The estimated physical life of the building improvements is 50 years due to the quality and type of improvements. Thus, the building improvements have been depreciated by 20%. The subject site is considered to have an effective age of 15 years due to the actual age of the improvements and their condition. The estimated physical life of the site improvements is 30 years due to the quality and type of improvements. Thus, the site improvements have been depreciated by 50%. The subject building and site improvements are not considered to suffer from functional obsolescence as the building and site improvements appear to meet the demands of the market for this type of property. Depreciation Accrued to the Subject Component Eff. Age Life Percent Amount Physical Depreciation: Building 10 50 20%$827,267 Physical Depreciation: Site 15 30 50%$57,330 Functional Obsolescence Building …………………………………………………………………0%$0 External Obsolescence Building …………………………………………………………………0%$0 $884,597 $3,366,399 Total Depreciation Depreciated Value of Improvements Depreciation: Section 1 of 1 Applying the parameters previously defined, the cost approach is processed as follows on the next page. Bennett Franklin File # BF 10898 Page 46 Item Unit Type Cost Quantity Multiplier Total Building Sq. Ft.$250.00 14,500 1.000 $3,625,000 Total Building Improvement Costs $3,625,000 $250.00 Item Unit Type Cost Quantity Total Site Preparation & Improvements Sq. Ft.$7.50 14,560 $109,200 $109,200 $3,734,200 $257.53 Item Total Engineering …………………………………………………………………4.0%$149,368 Architectural …………………………………………………………………4.0%$145,000 Permits & Legal ………………………………………………………………………………………………………..$20,000 Leasing ………………………………………………………………………………………………$0 Total Soft Costs $314,368 Insurable Value (Excludes Site Improvements, related Site Soft Costs and Developer's Profit)$3,935,000 $4,048,568 5.0%$202,428 $4,250,997 $293.17 Component Eff. Age Life Percent Amount Physical Depreciation: Building 10 50 20%$827,267 Physical Depreciation: Site 15 30 50%$57,330 Functional Obsolescence Building …………………………………………………………………0%$0 External Obsolescence Building …………………………………………………………………0%$0 $884,597 $3,366,399 $232.17 Land Value ………………………………………………………………………………………$630,000 Other …………………………………………………………………………………$0 $3,996,399 $687,500 $3,308,899 $3,310,000 $228.28 Total Depreciation % of Building Cost Site Improvements Total Site Improvement Costs Percent Type Soft Costs Price per SF Gross Building Area Price per SF Gross Building Area % Bld. & Site Cost Subtotal: Building & Site Costs Depreciated Value of Improvements Total Cost Rounded Cost Approach Value Indication Land Value Cost Per Square Foot Gross Building Area Price per SF Gross Building Area Building Improvements Developer's Profit Price per SF Gross Building Area Subtotal: Building, Site & Soft Costs Total Costs Depreciation: Section 1 of 1 Buildout Deduction *Buildout Deduction: This amount is associated with the projected $500,000 interior buildout cost, $125,000 elevator cost, and includes a 10% contingency / profit amount calculated off of the total projected buildout and elevator costs. Cost Approach to Value Conclusion Based on the analysis provided, it is our opinion that the “as is” market value of the subject property as of December 1, 2022 is: “As Is” Market Value Rounded: $3,310,000 Three Million Three Hundred Ten Thousand Dollars Bennett Franklin File # BF 10898 Page 47 Sales Comparison Approach For all types of real estate valued via the sales comparison approach, it is necessary to determine the most correct element of comparison. In the valuation of similar properties, the regional market dictates that the value of a property such as the subject is determined based on the cost/value per square foot. This typically considers all usable interior building area divided into the verified sale price. We note that the recorded sale price may or may not represent the actual consideration paid, and as such, it is our responsibility to contact at least one of the parties involved in a sale transaction to determine the circumstances of the sale. This allows us to accurately reflect any adjustments to the recorded sale price such as real estate tax payments made by the buyer beyond customary adjustments, extraordinary costs such as hazardous waste removal costs to the buyer, corporate or individual tax payments/adjustments that may be part of the sale price. Other matters necessary to uncover include if personal property or good will is part of the sale price consideration, or if the property was sold under adverse conditions. All of these matters directly impact the per square foot comparative unit of measurement. Based on the foregoing, we have utilized the per square foot value of similar properties that have sold via arms-length transactions to arrive at an opinion of value of the subject property. Our due diligence effort included researching the Northampton area for sales data concerning the most recent transfers of similar properties in the area to arrive at an opinion of value of the subject property. The sales utilized were those properties which were considered to be most similar to the subject property and were selected based on their comparability and similarity in regard to critical characteristics such as date of sale, location, building area, condition of the improvements, land area, and utility. The sales were compared to the subject to provide a per square foot value for the subject property and they are outlined on the following pages. Comparables We have researched three comparables for this analysis; these are documented on the following pages followed by a location map and analysis grid. All sales have been researched through numerous sources, inspected and verified by a party to the transaction. Bennett Franklin File # BF 10898 Page 48 ID 6670 Date 4/27/2021 Address 32 Masonic Street Price $1,990,000 City Northampton Price Per SF $236.88 State MA Transaction Type Closed Sale Tax ID --Financing Conventional Grantor Multiple Grantors Property Rights Fee Simple Grantee 32 Masonic Street, LLC Days on Market -- Legal Description Book 14015, Page 263-293 Verification Listing Broker Acres 0.4 Topography Level Land SF 15,246 Zoning CB Road Frontage 225+/-Flood Zone X Shape Rectangular Encumbrance or Typical Utilities Water, Sewer, Gas, Environmental Issues None Known No. of Buildings 1 PGI $122,280 GBA 8,401 EGI $118,612 No. of Stories 3 Expense Ratio 33.98% Year Built 1900 NOI $78,307 Ceiling Height --Cap Rate 3.94% Condition Good Utility Average Transaction Comparable 1 This property is located on the corner of Masonic Street and Button Street approximately 100 hundred feet north of the intersection of Main Street and Masonic Street in the CBD of Northampton, MA. Masonic Street is a secondary roadway within the CBD of Northampton that is improved primarily with multi-story mixed use properties. Main Street travels in a northeasterly/southwesterly-westerly direction through this portion of Northampton and intersects with US Route 5 (Pleasant Street/King Street) in the easterly portion of this neighborhood. Main Street turns to Bridge Street in the easterly portion of the CBD and allows access to Interstate 91 at Interchange 19 approximately one mile northeast of this property. To the west of this property, Main Street provides access to New South Street, State Street, West Street, and Elm Street, which are other primary roadways that allow access to various points of Northampton. Overall, this property is considered to be in an average/good location for a mixed use property. The property is improved with a 3-story structure that contains approximately 8,401 square feet that is divided into four commercial condominium units and three residential condominium units; reportedly the commercial units consist of three office use units and one retail unit (lower level / basement unit) and the apartment units consist of three one-bedroom units. It is reported that the property, most notably the apartment units, had been recently extensively remodeled. The property was deemed to be in good overall condition at the time of the sale. Based on our inspection of this property preceding its sale, the improvements were considered to be in average/good utility. Based on the layout and buildout of the improvements at the time of the sale, this property was considered to have average utility (mix of commercial use space and one bedroom apartment use space in a multi-story mixed use building). The buyers of this property purchased the 23 spot parking lot, the four commercial units, and two of the apartment units on March 15, 2021 via six separate transactions with total consideration noted at $1,700,000. Then on April 27, 2021 they purchased the remaining apartment unit for $290,000. Thus, the total purchase price for this property is expressed at $1,990,000. Site Comments Improvements & Financial Data Bennett Franklin File # BF 10898 Page 49 ID 6737 Date 7/23/2021 Address 31 Trumbull Road Price $1,720,000 City Northampton Price Per SF $191.11 State MA Transaction Type Closed Sale Tax ID Map 31B, Lot 149 Financing Market Grantor TJS Properties, LLC Property Rights Fee Simple Grantee Simple Abode, LLC Days on Market 22 Legal Description Book 14197, Page 58 Verification Broker/Appraisal Acres 1.0 Topography Primarily Level Land SF 41,818 Zoning URC (Urban Residential Road Frontage 217+/-Flood Zone C Shape Irregular Encumbrance or There are typical utility Utilities Electric Company, Environmental Issues There are no known No. of Buildings 2 PGI GBA 9,000 EGI No. of Stories --Expense Ratio Year Built [1] 1900 [2]NOI Ceiling Height 8+/-Cap Rate Condition Average/Good Utility Average/Good Improvements & Financial Data This property is located on the corner of Trumbull Road and State Street in the northerly/northwesterly portion of the CBD of Northampton, MA in close proximity to Smith College. Trumbull Road is a lightly to lightly / moderately traveled roadway that provides access in an east – west direction through this neighborhood. Trumbull Road originates at its intersection with King Street (US Route 5) approximately 250 yards east of this property and terminates at its intersection with Prospect Street approximately 100 yards west of this property. State Street is a moderately traveled roadway that provides north-south travel through this portion of Northampton; State Street provides access to Main Street in the western portion of the “heart” of the Northampton CBD approximately 1/3rd of a mile south of this property location and provides access to multiple secondary roadways in the northern portion of this neighborhood. This property is improved with a 2.5-story structure that contains approximately 9,000 square feet of building area. The building is presently divided into eleven commercial units that include a mix of eight smaller, single room office use spaces (125+/- to 360+/- SF) and three larger office use spaces (1,000+/- to 2,245+/- SF) and two one-bedroom apartment units and one two-bedroom apartment unit. At the time of the sale, with the exception of one of the single room office suites, the property was 100% occupied. The site is improved with lawn areas, shrubs, walkways, trees, signage, a storage shed/garage, and an asphalt paved parking lot that can accommodate 45+/- cars. This property had been well maintained and was considered to be in average/good overall condition at the time of the sale. Based on the layout and buildout of the improvements, we have deemed this property to have average/good overall utility. Comments Comparable 2 Transaction Site Bennett Franklin File # BF 10898 Page 50 ID 6683 Date 6/21/2021 Address 208 Ashley Ave Price $4,285,000 City West Springfield Price Per SF $247.19 State MA Transaction Type Closed Sale Tax ID 041-005-014 Financing Conventional Grantor Lanere Holdings LLC Property Rights Fee Simple Grantee AEI Net Lease Income Days on Market -- Legal Description Book 23949, Page 332 Verification Broker Acres 3.5 Topography Level / Sloping Land SF 154,202 Zoning Industrial Road Frontage 232 Flood Zone None Shape --Encumbrance or Tyipcal Utilities W, S, G, E Environmental Issues None Known No. of Buildings 1 PGI GBA 17,335 EGI No. of Stories 1 Expense Ratio Year Built 1996 NOI Ceiling Height --Cap Rate Condition Good Utility Average/Good Comparable 3 Transaction Site Comments Improvements & Financial Data This sale is located on the eastern side of Ashley Avenue in a heavily developed commercial area of West Springfield. Located approximately a 1/4 mile off Riverdale Street / US Route 5 and within a 1/2 mile of Interstate 91, the location provides average/good access and visibility for an office use tenant. This sale is improved with a single story, 17,335 square foot medical office building. the building was constructed in 1996 at which time it was a flex space building; it was converted to a full service medical office facility in 1997 and again renovated in 2006. The property includes an extensive interior buildout and is currently tenant occupied by Fresenius Medical Care and the Pioneer Valley Dialysis Center. The property is subject to a net lease with the provider with numerous affiliated doctors appearing to operate from the property on sub-leases. The building has a brick veneer exterior, a pitched asphalt shingled roof and fixed framed windows. The interior includes an extensive number of private offices, exam rooms, break rooms and conference rooms as well as common area waiting rooms and bathrooms. This property was in good condition at the time of the sale with average / good utility based on the buildout and use. Bennett Franklin File # BF 10898 Page 51 Analysis Grid The previously outlined sales have been analyzed and compared with the subject property. The below sales comparison grid displays the subject property, the comparables and the adjustments applied. Address City State Date Price GBA GBA Unit Price Property Rights Fee Simple 0.0%Fee Simple 0.0%Leased Fee 0.0% Financing Conventional 0.0%Market 0.0%Conventional 0.0% Conditions of Sale Arms Length 0.0%Arm's Length 0.0%Arms Length 0.0% Market Trends Through 12/1/2022 0.0% Location % Adjustment $ Adjustment Acres % Adjustment $ Adjustment GBA % Adjustment $ Adjustment Condition % Adjustment $ Adjustment Utility % Adjustment $ Adjustment Net Adjustments Gross Analysis Grid 15.0% *Average 15% Average/Good $0.00 Average/Good $12.36 -5% -$11.84 Adjusted GBA Unit Price 0.0% Average/Good Average/Good $37.08$11.84 $28.67 Good Average $47.78 -5% 25% -5% -$9.56 9,000 -$9.56 17,335 -10% $37.08 Average/Good 8,401 *Very Good $35.53 0% -$24.72 15% Good 5% 15% $247.19 17,335 Adjusted GBA Unit Price Fee Simple $0.00 $236.88 $191.11 $191.11 Northampton $1,720,000 6/21/20217/23/2021 208 Ashley Ave Comp 3 31 Trumbull Road Comp 1 Comp 2 MA MA West Springfield 298 Main Street Northampton MAMA 32 Masonic StreetNorthampton 4/27/2021 Conventional Cash Transaction Adjustments 14,500 0.0% 15%5% Good Adjusted GBA Unit Price Good $236.88 $191.11 -$9.56 -$24.72 0.33 0.35 0.96 3.54 $0.00 0%-5% 14,500 25.0% $272.41 55.0% 25.0% $284.27$238.89 55.0% 15.0% 12/1/2022 $0 $4,285,000$1,990,000 -10% $236.88 $247.19 0.0% $247.19 8,401 9,000 *These ratings for the subject property are based on the extraordinary assumption that the improvements are finished / builtout for commercial use purposes. Bennett Franklin File # BF 10898 Page 52 Comparables Map Subject property call out blocks Sale 1 and Sale 2 Call Outs Analysis of Comparable Sales The comparable sales represent the most similar properties that have sold in the general area in the last few years. As indicated earlier, the unit of comparison that we are using to determine our opinion of market value for the subject is the per square foot value. This index is typically the value indicator used for properties such as the subject. Each sale has differences in its specific characteristics that need to be analyzed and compared to the subject so that we can arrive at a final opinion of value via our Sales Comparison Approach. The characteristics that we identified and compared to the subject were the sale date, property rights conveyed, terms of financing, conditions of sale, location, land area, building area, condition of the improvements and utility. The differences are rated in comparison to the subject based on our opinion of each comparable sale’s known characteristics. For purposes of this appraisal assignment, the differences are rated as similar, inferior or superior. Date of Sale In analyzing market conditions in this appraisal assignment, we have applied the best available means to measure the effect of changes in the market. Based on our research, which included researching comparable sales data, current listings, conversations with market participants, etc., we have seen that over the past 12 to 18+/- months that market conditions as they relate to the subject property and the comparable sales has remained relatively stable. As such, we have not made any adjustments to the comparable sales. Bennett Franklin File # BF 10898 Page 53 Property Rights Appraised We are appraising the Fee Simple interest in the subject property with rates and terms deemed to be at market. We are appraising the Fee Simple interest in the subject property. The buyers of comparable sales purchased either the fee simple interest in these properties, as there were reportedly no long term leases encumbering the properties, which is similar to the subject property or the leased fee interest in the properties with rates and terms deemed to be at market; in either situation, no adjustments are deemed necessary. Financing The financing of each sale was considered to be at market rates and no adjustment is required to any of the sales for this element of comparison. Conditions of Sale Each sale was properly exposed to the market and none of the transfers evidenced unusual sale adjustments or conditions. Thus, the Sales were not adjusted for this element of comparison. Sale 1 is located at 32 Masonic Street, Northampton, MA on a secondary roadway in the CBD of Northampton, MA. Although this property is located in the greater neighborhood of the subject property, we have made a slight upward adjustment to this sale due to its inferior visibility compared to the subject property. This property has a similar land area as the subject property, so we have made no adjustment for this element of comparison. This sale has a smaller/superior building area compared to the subject property which is based on the Economies of Scale Principle. This theory is based on the premise that when a product (in this case real property) with a smaller number of units (square feet) is purchased/sold a higher / superior per unit price typically results compared to the per unit value indicated by a purchase/sale of a product with a larger number of units of the same product if all other variables are similar. This property was considered to be in Good condition at the time of the sale, which is inferior to that of the subject property. This property was considered to have Average utility due to the overall layout and build out of the improvements, which is similar to the subject; both this property and the subject property have multi-story layouts with finished lower level space included in their gross building area totals, so despite some inferior finish / use differences, we have made no adjustment to this sale. Sale 1 is considered superior to the subject with regard to building area, inferior in regard to location and condition and similar in all other comparable fields. We feel the superior building area characteristic of this sale is outweighed by the inferior location and condition characteristics. Thus, this sale is considered overall inferior to the subject property and a value index adjustment of 15.0% is required. Bennett Franklin File # BF 10898 Page 54 Sale 2 is located at 31 Trumbull Road, Northampton, MA; this property is located in a less heavily traveled and developed area in the periphery of the Northampton CBD. Thus, this property is considered to be in an inferior location than the subject property. This property has a larger land area with more available parking than the subject property, which is a superior characteristic. This sale has a smaller / superior building area than the subject property, which is based on the Economies of Scale Principle. This property was considered to be in Average/Good condition at the time of the sale, which is inferior to the subject property. The utility of this sale is considered to be Average/Good due to this sale’s layout and the build out of the improvements, which is superior to the subject property; this property has a multi-story layout like the subject property, but as all of the building area is above grade space, we have made a downward adjustment to this sale. Sale 2 is considered superior to the subject with regard to land area, building area, and utility, inferior in regard to location and condition and similar in all other comparable fields. We feel the superior land area, building area, and utility characteristics of this sale are outweighed by the inferior location and condition characteristics. As such, this sale is considered to be overall inferior to the subject property and a value index adjustment of 25.0% is warranted. Sale 3 is located at 208 Ashley Ave, West Springfield, MA. This property is located in a less heavily traveled and developed area than the subject property where properties typically demand inferior rental rates and / or sale prices than similar properties in the neighborhood of the subject property. As such, this property is considered to be in an inferior location than the subject property. This property has a larger land area than the subject property, so this sale is deemed superior to the subject property with regard to land area. This sale has a larger/inferior building area than the subject property, which is based on the Economies of Scale Principle. This property was considered to be in Good condition at the time of the sale, which is inferior to the subject property. The utility of this sale is considered to be Average/Good due to this sale’s layout and the build out of the improvements, which is deemed overall superior to the subject property (this property has a single story office / medical office buildout, which is superior to the subject property’s multi-story with finished lower level space included in the gross building area layout-----we made a larger downward adjustment to this sale than Sale 2 as this Sale’s layout and buildout is superior to Sale 2’s layout and buildout despite both being rated ‘average/good’). Bennett Franklin File # BF 10898 Page 55 Sale 3 is considered superior to the subject with regard to land area and utility, inferior in regard to location, building area, and condition and similar in all other comparable fields. We feel the inferior location, building area, and condition characteristic of this sale outweigh the superior land area and utility characteristics. As such, this sale is considered overall inferior to the subject property and a value index adjustment of 15.0% has been applied to this sale. Conclusion The sales data presented indicates unadjusted price per square foot values of $236.88, $191.11, and $247.19, respectively. The adjusted values of the comparable properties range from $238.89 to $284.27 and the average is $265.19. All of the value indications have been considered and in our final analysis we relied upon the adjusted per square foot value indicated by Sale 1 ($272.41 per SF) as this sale required the least amounts of adjustments and is therefore considered overall most similar to the subject property. Thus, we have reconciled a per square foot value of $272.00. The “as is” market value of the subject property is calculated as follows: As Is Market Value Indicated Value per Square Foot: $272.00 Subject Size: 14,500 Square Feet Indicated Value: $3,944,000 *Deduction: $ 687,500 Indicated Value: $3,256,500 Rounded: $3,260,000 Three Million Two Hundred Sixty Thousand Dollars *Buildout Deduction: This amount is associated with the projected $500,000 interior buildout cost, $125,000 elevator cost, and includes a 10% contingency / profit amount calculated off of the total projected buildout and elevator costs. Bennett Franklin File # BF 10898 Page 56 Income Approach (As Is) It is our opinion that the typical purchaser of the subject would be either an owner occupant who would occupy the property or a local or regional investor who would look to lease the property to a tenant and operate the property as an investment. As noted in our Market Analysis section of this report there is average to average/good demand for rental space similar to the subject in the Northampton area at this time. Based on the current market conditions and historical income and expense information from comparable properties as well as conversations with investors in properties similar to the subject they would anticipate the subject property attracting a long-term tenant that would provide stable income and expenses into the future for the property. As such, it is noted that the typical method of analysis of the subject property would be via direct capitalization. We feel that direct capitalization is the most appropriate method to use to estimate the value of the property. Direct Capitalization Analysis The steps involved in capitalizing the subject's net operating income are as follows: • Develop the subject's Potential Gross Income (PGI) through analysis of the subject’s actual historic income and an analysis of competitive current market income rates. • Estimate and deduct vacancy and collection losses to develop the Effective Gross Income (EGI). • Develop and subtract operating expenses to derive the Net Operating Income (NOI). • Develop the appropriate capitalization rate (Ro). • Divide the net operating income by the capitalization rate for an estimate of value through the income approach. Rent Roll The following rent roll details the “as is” occupancy and rent status of the subject space. Rent Roll Suite No. of % of Contract Contract Asking $Market Cntr./Ask Tenant/Unit Name No.Space Type Units SF Total Rent*Rent/SF Rent/SF Rent Variance Commercial 1 Commercial 1 14,500 100.0%$0 $0.00 $22.50 NA Totals 1 14,500 100.0%$0 #DIV/0! Leased 0 0 0.0%$0 #DIV/0!Rent/SF/Year Vacant 1 14,500 100.0% *Contract Rent = Annualized rent as of appraisal date Rent per SF for occupied space Rent Roll Bennett Franklin File # BF 10898 Page 57 Comparable Rents In an effort to determine market rental rates for office use space we have researched comparable market data and those most similar to the subject are noted below. Government / Municipal Use Spaces Location Size (SF) Rent/SF Lease Terms / Remarks 195 Russell Street, Hadley 7,000+/- $35+/- Gross for office use space in an approximately 40,000 square foot multi- story and multi-tenanted office and commercial use building. Includes State rents on Gross terms at $35 / SF. Confidential, Northampton 3,000+/- $33+/- Gross lease for second floor office use space occupied by a municipal entity; space was extensively renovated / built out by the owner. 10 year lease with annual increases during the term of the lease. 106 Main Street, Greenfield 10,423+/- $21.75+/- Gross lease for approximately 10,423 square feet in a one and two story 50,000+ square foot building. Space was renovated by the owner ($140,000+/-) prior to the agency / tenant taking occupancy. 160 North Street, Pittsfield 55,000+/- $35-$40 Gross leases to three government agencies in a multi-story 55,000+/- square foot building. State Road, Belchertown 30,000+/- $40+/- Gross lease to a government agency in a built to suit building (2015). Confidential, Northampton 18,800+/- $39+/- Gross lease to a government / municipal entity in a multi-story mixed use commercial building. The comparable office / service provider use spaces that are leased to government / municipal agencies in the area and region (similar to the likely tenant at the subject property), which range in size from 3,000+/- to 55,000+/- square feet, indicate a rental range of $22+/- to $40+/- per square foot on gross terms with all but one comparable indicating a per square foot rate in the range of $33 to $40 per square foot. Based on the information provided by the prospective owner of the property they have submitted an offer to purchase or lease the subject property; the offer to lease the property ‘as is’ is reportedly for $235,000 on a NNN basis or $16.21+/- per square foot. It is our understanding that in addition to paying this rent, the tenant would be required to pay for buildout at the subject property, which is estimated at $675,000. As the comparable rental data we uncovered is associated with spaces that were ‘turn-key’ or builtout for the tenant by the owner of the property, we have projected our market rent for the subject property assuming the interior is builtout / finished by the owner of the property. Bennett Franklin File # BF 10898 Page 58 In our opinion, based on the comparable market data and our projected buildout and leasing scenario for the subject property (i.e., owner would complete the interior buildout and finishes and the tenant would lease the space on NNN terms), we have projected a market rental rate in the range of $20 to $25 per square foot. All but one of the comparable properties indicate a rental rate in the range of $33 to $40 per square foot on full service gross rental terms; it is our experience that owners of comparable properties that are leased on full service gross rental terms will incur operating expenses in the range of $10+/- to $15+/- per square foot as they are responsible for all expenses associated with this type of lease (i.e. real estate taxes, insurance, utilities, repairs/maintenance, janitorial, maintenance contracts, etc.). With these ownership expenses directly impacting the rental rates being charged at these properties, we felt it most appropriate to adjust the comparable rental rates downward to account for the projected NNN rental terms for the subject property. Therefore, if the comparable properties’ rental rates are adjusted downward ($10-$15+/- per SF) to account for the difference in rental terms between the comparable properties and those projected for the subject property, the resultant range is $12+/- to $25+/- per square foot with most in the range of $20+/- $25+/- per square foot. Based on our analysis of the comparable data as it relates to the subject property, we feel a market rental rate in the range of $20 to $25 per square foot on NNN terms is market for the subject property; we note that our projected rate is based on the extraordinary assumption that the owner would incur the projected costs to complete the interior buildout and finishes at the property for the tenant’s occupancy and use. We have outlined our projected gross income for the subject property in the following table: Potential Gross Rent Market Market Vacant Space SF Units Rent Rent/SF Commercial 14,500 1 $326,250 $22.50 Vacant Space Totals 14,500 1 $326,250 $22.50 Potential Gross Income - Vacant Space Vacancy and Collection Loss All leased properties are subject to potential loss of income due to vacancy or from credit factors such as non-payment or tenant/landlord disputes and a property such as the subject would be no exception; thus, an average annual vacancy rate needs to be applied to the subject’s income. Despite the current occupancy / vacancy at the subject property, it is necessary to project a vacancy and credit loss factor to account for potential future periods of vacancy, tenant – landlord disputes, etc. The income stream of the subject property has been projected based on market rental rates. The overall market for comparable space in the region is average to average/good and most comparable properties in the area indicate little turnover as it is commonplace for tenants at this property type to have initial lease terms in the range of 5 to 10 years with multiple option periods; in addition, relocation costs and fit-up/buildout costs typically hinder tenants desire to move to a new location once they are established at a location that accommodates their needs. Bennett Franklin File # BF 10898 Page 59 Vacancy and credit loss factors at comparable properties in the market area and region typically fluctuate between 0% and 5% over a typical 5 to 10 year holding period with most properties indicating long-term periods of 100% occupancy once a tenant is procured; however, when and if a property becomes available there is typically some type of marketing period required for the property to attract a new tenant at the projected market rates and terms. In our opinion considering the characteristics of the subject property, along with our projected rental rates and terms, we feel a buyer of the ‘as is’ subject property would feel a vacancy and collection loss rate at 5.00% for the subject property is reasonable. This anticipated vacancy rate is intended to account for future periods of vacancy, an owner’s inability to achieve the projected rental rates and terms, tenant-landlord disputes regarding pass-through reimbursements, etc. Expenses The proper analysis of expenses reflects typical expenditures experienced at similar properties presuming prudent management. As such, it is necessary to project expenses just as we have projected income and vacancy/credit loss levels. Rental terms for the subject property are and are projected to be on NNN terms with the owner/landlord being responsible for real estate taxes, insurance, repairs and maintenance, management, and a reserve account with the tenant contracted / obligated to reimburse the owner for most of these expenses (we note that in some instances the tenant pays these costs directly to the vendors and / or agencies owed, but in our analysis, we have assumed the owner pay for these items and then the tenant would reimburse the costs to the owner). We have considered information we have gathered from other comparable properties in the market from which we have expense / cost information on file to assist in projecting our ownership expenses for the subject property. An explanation of our projected owner's expenses for these line items is as follows. Real Estate Taxes: Real estate taxes have been discussed in a prior section of this report. The Assessor’s Office indicated that the subject’s real estate tax expense is $24,830 annually. Insurance: The reported cost for property insurance at comparable properties ranged from $0.25 to $0.75 per square foot. The cost is market sensitive and variable based on specific coverage. Based on the usage and tenancy and market costs at comparable properties we have projected an annual cost for this expense of $0.50 per square foot of total building area or $7,250 annually and this expense is considered reasonable. Repairs/Maintenance: Typical costs include labor and related supplies and equipment, janitorial, HVAC and elevator maintenance contracts, snowplowing, etc. In this valuation scenario, the subject property is considered to be in good condition with updated mechanical systems, new interior buildout, etc. Owners and managers of comparable properties noted this expense ranging from $1.00+/- to $2.00+/- per square foot. Considering the subject’s construction style, building size, site size, age, usage, and tenancy we have projected an annual cost for this expense of $1.00 per square foot or $14,500 annually. The expense is considered reasonable and in line with market expectations. Bennett Franklin File # BF 10898 Page 60 Management/Administration: The administrative/management expense includes items such as marketing, employee salaries, wages, payroll taxes, office equipment supplies, telephone and computer usage, licenses, legal and accounting fees, etc. A facility such as the subject does not require full-time on-site personnel but does require some form of management. Owners and managers of comparable properties noted this expense ranging from 2% to 5% of effective gross income. This expense at the subject is projected at 3% ($10,626 annually), which is considered reasonable due to the projected single tenant tenancy and long term lease. Reserves: It is necessary to set aside some allocation for major repairs and necessary replacement of room finishes, structural and mechanical systems, etc. which is typical in an investment in real estate. Some structural items tend toward controlled costs for repairs and replacement of capital items. Owners and managers of comparable multi-tenanted properties that set aside appropriate reserves noted this expense ranging from $0.10 to $0.50 per square foot or 1% to 10% of effective gross income. Considering the subject’s age, size, usage and tenancy we have projected an annual cost for this expense of $0.30 per square foot ($4,350 annually) and this expense is considered reasonable. This cost is in line with market expectations and appears adequate considering the condition of the property and the maintenance completed at the subject to date. Expense Amount $/SF $/Unit Taxes $24,830 $1.71 $24,830 Insurance $7,250 $0.50 $7,250 Repairs/Maintenance $14,500 $1.00 $14,500 Management $10,626 $0.73 $10,626 Reserves $4,350 $0.30 $4,350 Totals $61,556 $4.25 $61,556 Appraisal Expense Summary Expense Reimbursements The subject property’s tenant is projected to lease the property on NNN terms. Therefore, the owner of the property would anticipate receiving additional income in the form of reimbursements of most operating expenses. Expense Reimbursed Amount Taxes Yes $24,830 Insurance Yes $7,250 Repairs/Maintenance Yes $14,500 Management No Reserves No Total $46,580 Expense Reimbursements Bennett Franklin File # BF 10898 Page 61 Selection of Capitalization Rate Capitalization rates are a measure of performance and an indication of value; they reflect expectations for income growth and perceived risks. In general, lower initial capitalization rates indicate a greater expectation of future durability and growth in net income and lower overall risk. We have looked at national sources of capitalization rates which are outlined in the following table. Capitalization Rate Source Overall (Going In) Rates Realty Rates Office 2nd Quarter 2022 Average 8.82% PwC Real Estate Investor Survey CBD Office 1st Quarter 2022 4.25% - 8.50% Average 5.64 The capitalization rates noted in the previous table are in the range of 4.25% to 8.82% with averages in the range of 5.64% to 8.37% for office use properties. The rates at the low end of the range tend to reflect properties in premier locations with long term leases to regional or national credit tenant while the rates at the higher end of the range are typically associated with older properties, with non-credit tenants on shorter leases that are in average to marginal locations. There have been a few sales in the region of similar / somewhat similar properties that indicate buyers of this type of property are purchasing comparable properties at values that would indicate implied capitalization rates in the range of 5%+/- to 8%+/-, which indicates investors in the market area are buying and selling properties at rates that are similar to those indicated in the national surveys. Based on the condition of the property, our projected income, and the overall characteristics of the property (i.e. the location of the subject property in Northampton, the current market conditions, etc.), it is our opinion that an investor in the subject property would employ a capitalization rate in the subject property that would be from within the range indicated by the national surveys and the range of implied capitalization rates extracted from the comparable market data. We projected a stabilized income at the subject and we believe a potential investor would anticipate similar expectations of income from the subject. However, there is risk in the subject property from maintaining tenants and the owner's responsibility for continued holding costs such as utilities, taxes and insurance expenses, maintaining tenants at the projected rates, capital investment and the questionable liquidity of the asset. The capitalization rate we have selected considers these matters. Bennett Franklin File # BF 10898 Page 62 To support our capitalization rate selection, we also derived a capitalization rate for our analysis via the Simple Band of Investment Technique. We have based our analysis on a 70% loan to value ratio and a 20-year amortization period in this analysis. Average interest rates during the holding period for a loan on the subject property are estimated at approximately 5.50%. These characteristics are used as a basis for establishing the mortgage constant. Factors involved in equity returns include the reliability of the cash flow, the marketability of the investment product, the stability of the value and other considerations such as the potential for increased rental rates, etc. The selection of an appropriate equity rate should also be measured against alternative investment vehicles. The yield rates most often looked to as a basis for investor expectations are noted in the following table: Investment Alternatives Rates as of 11/28/2022 Prime Rate 7.00% US Treasury, 10 Year 3.69% US Treasury, 20 Year 3.97% US Treasury, 30 Year 3.74% Source: Federal Reserve Board - http://www.federalreserve.gov/Releases/h15/Current/ Investment in US Treasuries and corporate bonds involve considerably less risk than an investment in commercial real estate. The investment requirements of the subject property that were revealed to us by local investors are greater than that of investment products such as US Treasury Bills. This is due to a greater risk of the subject property as an investment versus other investment products. Based on the implied capitalization rates that have been employed by investors in the area, the noted desired return on equity from an investment in the subject property or a property similar to the subject property would range from 5%+/- to 10%+/-. In our analysis, we have used an equity dividend rate of 5.00% which was considered to be a reasonable rate of return on an investment in the subject property. We have projected a rate at the lower end of the range due to the current market conditions, the subject property’s investment characteristics compared to those indicated by the comparable market data, and the most recent market activity in the area / region that we feel indicates buyers of this property type are accepting equity dividend rates at or near that which we have projected for the subject property. The table below details the Band of Investment calculations. Mortgage Interest Rate 5.50% Loan Term (Years)20 Loan To Value Ratio 70% Equity Dividend Rate 5.00% Loan Ratio x 70.%=5.78% Equity Ratio x 30.%=1.50% 7.28% Capitalization Rate Calculations Capitalization Rate Variables Band of Investment Analysis Mortgage Constant Contributions 0.082546477 Equity Dividend Rate 5.00% Band of Investment Capitalization Rate Bennett Franklin File # BF 10898 Page 63 Based on the national surveys, the Band of Investment, and the implied capitalization rates indicated by the comparable sales, we determined that an overall capitalization rate of 7.30% would be employed by a typical investor in the subject property. This rate, which is from upper- middle of the ranges indicated by the national surveys, is similar to that determined via the band of investment technique and is further supported by the implied rates indicated by the comparable sales, is in our opinion reasonable and supportable for the subject property considering the location, condition, and current market conditions. Based on our analysis, our opinion of value for the subject property is calculated as follows. Unit/Space Type Income Method Units/SF Annual % of PGI Commercial $22.50 $/SF/Year 14,500 $326,250 100.0% $326,250 100.0% $46,580 5.00%$18,642 $0 $354,189 108.6% Expense Amount Annual $/SF Taxes $24,830 $24,830 $1.71 Insurance $0.50 $7,250 $0.50 Repairs/Maintenance $1.00 $14,500 $1.00 Management 3%$10,626 $0.73 Reserves $0.30 $4,350 $0.30 $61,556 $4.25 17.38% $292,633 $20.18 7.30% $4,008,669 $276.46 $687,500 $3,321,169 $3,320,000 $228.97 $/SF Income Capitalization Analysis Potential Gross Income: Vacancy & Collection Loss Expense Reimbursements: Other Income: Effective Gross Income (EGI): Method $/Year $/SF % of EGI $/SF Rounded: Total Expenses: Expense Ratio (Expenses/EGI): Net Operating Income (NOI): Capitalization Rate: Value (NOI/Cap Rate): Deduction: Indicated Value: *Buildout Deduction: This amount is associated with the projected $500,000 interior buildout cost, $125,000 elevator cost, and includes a 10% contingency / profit amount calculated off of the total projected buildout and elevator costs. Income Approach to Value Conclusion Based on the analysis detailed above, is our opinion that the "as is" Market Value of the Fee Simple interest in the subject property, as of December 1, 2022 is: “As Is” Market Value Rounded: $3,320,000 Three Million Three Hundred Twenty Thousand Dollars Bennett Franklin File # BF 10898 Page 64 Final Reconciliation The process of reconciliation involves the analysis of each approach to value. The quality of data applied, 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. Opinion of “As Is” Value via Market Value Cost Approach $3,310,000 Sales Comparison Approach $3,260,000 Income Approach $3,320,000 Cost Approach The subject’s site value is estimated from vacant land sales that are considered comparable (location, zoning, potential development options, recent sales) to the subject. The sales data included some potentially competing sites with similar property characteristics as the subject. Qualitative and quantitative comparisons were made to each of the land sales and there is market data support for these comparisons. The per acre values are consistent with the market and as such, it is our opinion that the site valuation is adequately supported and lends support to the valuation of the subject. The cost estimates we used are from local and regional contractors and published cost manuals and account for all hard and soft costs. The data utilized to determine physical depreciation (curable and incurable), functional obsolescence (curable and incurable) and external obsolescence is considered somewhat limited, but due to the fact that the improvements were valued assuming they were in good condition, which somewhat limits the risks of projecting depreciation estimates, the conclusion determined via this approach is considered reasonable and reliable. Sales Comparison Approach The value of the subject property via the sales comparison approach is estimated from a number of sales that are considered comparable / somewhat comparable to the subject, (location comparison, recent sales, use comparisons, square foot sizes, etc.) and the sales are considered competitive to the subject and the best available for comparison to the subject. Qualitative comparisons were made to the sales, which are supported from market data, and the per square foot values are consistent with the current market. The conclusion determined via the sales comparison approach is considered reasonable and reliable. Income Approach The income approach analysis we utilized reflects the methods used in the current market. The market data used is considered comparable and reliable. The income and expense data is considered adequate and of good quality. The method of capitalization of income is well supported, as it is often the method used by investors and purchasers of properties similar to the subject. There is adequate data available to determine a capitalization rate by comparison to other investments and risks associated with ownership of real estate. The conclusion determined via the income approach is considered reasonable and reliable. Bennett Franklin File # BF 10898 Page 65 Conclusion It is our conclusion that the opinions of value determined from the approaches and methods of valuation are well supported. We acknowledge that there are some shortcomings with the approaches to value we employed, but we feel the information we gathered and analyzed in the valuation approaches we employed result in a reasonable and credible opinion of value for the subject property. In addition, it is our understanding that the various potential purchasers of a property such as the subject (owner occupant, developer, investor, etc.) look at the values indicated by all of the approaches to value we employed when determining an opinion of value for a property like the subject property. As such, we have placed equal reliance on the approaches to value we utilized and presented in this appraisal. As such it is our opinion that the "as is" market value of the Fee Simple interest in the subject property, as of December 1, 2022 is: Three Million Three Hundred Thousand Dollars $3,300,000 (Equal reliance on all approaches to value and rounded to the nearest $10,000) Bennett Franklin File # BF 10898 Page 66 Addenda Bennett Franklin File # BF 10898 Page 67 Bennett Franklin File # BF 10898 Page 68 Bennett Franklin File # BF 10898 Page 69 Bennett Franklin File # BF 10898 Page 70 Bennett Franklin File # BF 10898 Page 71