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HomeMy WebLinkAbout4.2 9165 and 8991 West Point Douglas Road Appraisals TO: Economic Development Authority FROM: Matt Wolf, Economic Development Coordinator DATE: August 4, 2020 RE: 9165 and 8991 W. Point Douglas Property Appraisal Reports Introduction Based on Minnesota State Statute 469.101 an economic development authority in the State of Minnesota may acquire by lease, purchase, gift, or devise the needed right, title, and interest in property to create economic development districts. The Economic Development Authority (EDA) currently purchases property to facilitate development in the Cottage Grove Business Park such as Airgas, Renewal by Andersen expansion, and Gardenworld project. Further the EDA looks to develop blighted parcels or parcels that are not consistent with future land use or development plans within the community. This was the case in June of 2019 when the EDA approved purchasing the former transmission shop at 7470 East Point Douglas. In all cases the EDA and the City of Cottage Grove work to leverage these parcels for investment in the form of property tax and jobs in the community. Discussion 9165 and 8991 West Point Douglas Property – Langdon Village The properties located at 9165 West Point Douglas Road South (9.27 acres) and 8991 West Point Douglas Road South (1.8 acres) are both currently for sale. Both properties are part of the Langdon Village area, which is located southeast of Highway 61/10 and Jamaica Avenue. Currently the area is made up of 65 acres including 12 residential properties, two commercial properties, and the City of Cottage Grove Public Works facility. Of the 65 acres the Cottage Grove th Economic Development Authority currently owns eight acres of the land south of 96 Street, which is currently leased for farming. Langdon Village is guided per the City’s 2040 Comprehensive Plan as mixed-use development, with the plan calling for: “a walkable mix of commercial and community businesses and activities, serving a new higher density neighborhood as well as the broader city. It could expand Cottage Grove’s retail, both in terms of land area, and in terms of offering a different character of retail development” (page 26 City of Cottage Grove Comprehensive Plan). A master plan was created for the area in 2018 by Stantec that demonstrates how the area could potentially develop in the future; a mix of commercial, residential, and mixed use. The th plan also depicts the future West Point Douglas and 100 Street realignment (Southwest Arterial Study). Recently developers have shown interest in the area with MWF Properties in 2018 approaching the City for the development of a 174-unit workforce housing project. The project did not receive the necessary funding through the Department of Minnesota Housing but Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 2 of 10 the developer remains interested in the community. To facilitate this area for development it is in the City’s best interest if the Economic Development Authority explore purchasing these properties for future development that is in line with the Comprehensive Plan and remove blight in the area. Figure 1 Concept plan of Langdon Village completed by Stantec in 2018. Appraisal Reports The EDA approved the appraisals of 9165 and 8991 West Point Douglas by Patch Messner Valuation Counselors th at their June 9, 2020 EDA meeting by a vote of 7-to-0. The City Council approved the appraisals at their June 17, 2020 meeting by a vote 5-to-0. Patch Messner Valuation Counselors completed their appraisals of both properties on July 16, 2020. The property at 9165 West Point Douglas is the former Majestic Figure 2 Aerial of 9165 and 8991 West Point Douglas Ballroom site and sits on 9.27 acres of 2 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 3 of 10 land. The building is currently in disrepair and not habitable. Based on the appraisal the property has a market value range of $1,655,000 to $1,745,000. With the report reading: “The site is improved with a commercial property that was built in 1973 and comprises 18,000 SF of gross building area (GBA). Reportedly, the subject building improvements are in poor condition and contribute a nominal value to the overall property. As such, based on the June 24, 2020 inspection of the subject property, and after consideration of the many factors influencing market value, it is the appraiser’s opinion the fee simple market value range for the subject property is $1,655,000 to $1,745,000.” Figure 3 Interior photo of 9165 West Point Douglas Road. The property at 8991 West Point Douglas is currently a single-family residential home that sits on 1.8 acres. Based on the appraisal the property has a market value of $306,000. With the report reading: “The site is improved with a single-family home that was built in 1965 and comprises 976 SF of finished living area. However, the highest and best use of the subject property is for redevelopment to a destination-oriented commercial use with the existing single-family home as an interim use. As such, based on the June 24, 2020 inspection of the subject property, and after consideration of the many factors influencing market value, it is the appraiser’s opinion the subject’s fee simple market value is $306,000.” Currently both properties have a future land use designation of mixed use in both the 2030 and 2040 comprehensive plans allowing for commercial, high density residential, or a mix of both. The properties are currently zoned B2, Retail Business District per the City’s zoning code. 3 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 4 of 10 Comparable Sales In doing an appraisal of a property the general industry standard is to use one of three approaches. The first is the cost approach which considers the current cost of replacing the property, less the depreciation from three sources: physical deterioration, functional obsolescence, and external obsolescence. The second approach is the sales comparison approach which produces an estimate of value by comparing the subject property to sales of similar properties in the competing areas. The final approach is the income approach, which is based on an estimate of the subject property’s possible net income. Since both properties are either blighted or an obsolete legal-nonconforming use, the sales comparison approach was used to appraise the properties. The appraiser used the sale of comparable land in the surrounding area from 2017 to present. These sales are similar in highest and best use with the appraiser focusing on commercial uses, location, zoning/future land use, size and appeal. Table 1 features each of these properties’ city, use, date sold, square feet of the land, acres of land, total price, and price per square foot. Added to the table are also the properties of 8991 and 9165 West Point Douglas if they were to be sold at their lowest appraised valuation. Table 1 Comparable land sales used by the appraiser to determine market value of 8991 and 9165 West Point Douglas Road. Address City Use Date Square Acres Price Price/SF Feet 8991 West Point Douglas Cottage Mixed TBD 45,302 1.04 $306,000 $6.75 Road S. Grove Use 9165 West Point Douglas Cottage Mixed TBD 303,398 6.97 $1,655,000 $5.45 Road S. Grove Use 15265 Carrousel Way Rosemount Medical Apr-57,253 1.31 $414,512 $7.24 Office 20 5715 Memorial Avenue N. Oak Park Medical Mar-239,632 5.5 $1,750,000 $7.30 Heights Office 20 SEC Osgood Avenue & Oak Park Auto Jun-113,692 2.61 $550,000 $4.84 Osman Avenue Heights Repair 19 XXXX Keokuk Avenue Lakeville Office Mar-243,065 5.58 $1,884,000 $7.75 Building 18 1325 Corporate Center Eagan Hotel May-97,690 2.24 $585,000 $5.99 Curve 17 To give the EDA an idea of similar properties sold in the City of Cottage Grove Table 2 below shows the sale of land for commercial and high-density residential properties. These uses would match the mixed use intended land use per the City’s Comprehensive plan for the area. Table 2 Commercial and High-Density Multi-Family Residential land sales in the City of Cottage Grove. Commercial Sale Price Acres Square Feet Price/SF (SF) Pizza Ranch (Restaurant) $600,000 1.67 72,745 $8.25 Junction 70 Grill (Restaurant) $332,789 1.05 45,738 $7.28 Primrose School (Office) $548,910 1.68 73,180 $7.44 4 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 5 of 10 High Density Multi-Family Residential Legends of Cottage Grove $199,500 1.63 71,002 $2.81 Legends of Cottage Grove $750,000 3.22 140,263 $5.35 80th and Hemingway LLC $400,000 3.19 138,956 $2.88 Potential Investment: Return and Challenges Before any funds are spent on acquisition it is important that all potential strengths and weaknesses are known about the sites to make the best decision moving forward on any potential purchase. The below table layouts out a SWOT analysis for the sites. Table 3 Strengths, Weaknesses, Opportunities and Threats for the potential purchase or sale of the properties. Strengths Weaknesses Opportunities Threats Great site lines, Currently traffic Long term Retail and visibility, and counts are not high investment in the restaurants want to access from enough to attract community that can be on or as close th Highway 61/10. commercial allow for the City to as possible to 80 development until help develop its Street and East Langdon develops vision for the area. Point Douglas further. Intersection Remove obsolete Infrastructure is not The parcel can be Both properties legal-currently available competitively priced have remained on nonconforming at site, no to allow for the market during a uses and blighted secondary access development before strong economic buildings from Innovation more costly sites at period without th Road and any both 80 Street and being sold. project will need Jamaica assistance commercial extending the corridors. infrastructure to the site. Gain controlling No current or future Potential in future Langdon Village interest of parcels plans for to purchase may be looked over to leverage transportation, additional parcels for the Shoppes at maximum which helps create surrounding the site Cottage View or investment for the and attract high-to create Langdon deter development community. density residential. Master Plan. at the Shoppes at Cottage View if it develops first. 5 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 6 of 10 Demolition and Environmental Costs If the EDA moves forward with purchasing either of the properties, the buildings and parking lot at 9165 West Point Douglas will have to be demolished to clear the land for future development. The EDA can choose to leave both properties in their current state but one of the benefits of buying the properties is removing the obsolete non-conforming uses and blighted buildings. For the EDA to get an estimate of the possible costs for removing the buildings staff gathered demolition and environmental quotes from contractors to remove the buildings. The demolition quotes include demolition of the building following Minnesota Pollution Control Agency guidelines, abandonment of the well and septic systems, and restoration of the disturbed area with 4” of topsoil and seed. The environmental work for each property contains costs of a phase 1 site assessment study and a pre-demolition hazardous building materials inspection. Table 4 Demolition and Environmental Estimates for 8991 West Point Douglas Road. 8991 West Point Douglas Road Plus 15% Demolition Quotes Contingency plus Total Cost Indirect Costs Veit $22,000 $3,300 $25,300 Frattalone $22,150 $3,323 $25,473 JM Hauling LLC $19,550 $2,933 $22,483 Plus 15% Environmental Quotes Contingency plus Total Cost Indirect Costs Braun Intertec $4,415 $662 $5,077 Wenck $5,110 $767 $5,877 Table 5 Demolition and Environmental Estimates for 9165 West Point Douglas Road. 9165 West Point Douglas Road Plus 15% Contingency Demolition Quotes Total Cost plus Indirect Costs Veit $142,000 $21,300 $163,300 Frattalone $132,316 $19,847 $152,163 JM Hauling LLC $64,710 $9,707 $74,417 Plus 15% Contingency Environmental Quotes Total Cost plus Indirect Costs Braun Intertec $5,595 $839 $6,434 Wenck $5,110 $767 $5,877 6 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 7 of 10 Based on the lowest quotes received it is estimated that it would cost a total of $27,560 to conduct the environmental and demolish the building at 8991 West Point Douglas Road. To remove the building at 9165 it would cost $80,851 for both demolition and environmental studies on the property. However, the demolition costs may increase based on what is found during the Phase 1 Environmental Study and the Hazmat Inspection that need to occur on the sites. Infrastructure Costs One of the challenges that needs to be addressed as part of the development of Langdon Village is the current lack of infrastructure in place to attract development. When MWF Properties was interested in developing an affordable housing development at Langdon Village in 2018 the staff worked with our engineering consultant to develop potential costs for the infrastructure. These cost estimates included running sanitary sewer, watermain, storm sewer, streets and lights for the main parcels that are part of Langdon Village. In total those items were estimated to cost $3,762,000 for the areas highlighted in Figure 3 on page 7. If the City wanted to take a more aggressive approach to development in the Langdon Village area the EDA and City Council could consider using a redevelopment TIF (tax increment financing) district for the properties. Figure 4 Map of West Point Douglas Utility and Street Improvements in Langdon Village Redevelopment TIF District 7 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 8 of 10 The properties located at 8991 and 9165 West Point Douglas are both obsolete non-conforming uses and blighted buildings. As a result, they do potentially qualify for a redevelopment TIF district per Minnesota State Statute 469.174. Redevelopment TIF districts run for a period of 26 years. Using the Langdon Village Concept Plan shown in Figure 4, it is estimated that the parcels at 8991 and 9165 West Point Douglas would be developed into one commercial building around 7,000 square feet and two mixed-use buildings each at 30,500 square feet with commercial on the ground floor and multi-family on floors 2 through 4. Using these estimates there would be 112 apartments units and 68,000 square feet of retail. Figure 5 Langdon Village Concept Plan with 8991 and 9165 West Point Douglas highlighted in yellow. Based on the concept plan and the development scenario listed on page 7 the City’s financial consultant Ehlers estimated the parcels would generate $3.44 million in tax increment financing over the 26-year life of the TIF district. Further, if the EDA and City Council were to consider a redevelopment TIF district as an option for these parcels as part of the Minnesota State Statute there is an option to pass a demolition resolution that could delay the start of the TIF for up to three years. This would allow the buildings to be removed immediately and give the City three years to find a developer before starting the TIF District. In this scenario then the demolition resolution would be passed in the beginning of 2021 and the buildings removed. The City would actively look for a developer and have until the end of 2024 to find an interested party. The Redevelopment TIF District would then start in 2025 with development needing to be completed by the end of 2026, the full potential schedule is listed in Table 6 below. 8 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 9 of 10 Table 6 Proposed schedule if a redevelopment TIF district was used to help finance infrastructure improvements in Langdon Village. Proposed Redevelopment TIF District used to pay for Infrastructure Costs Timeline 2020 Purchase of Properties at 9165 and 8991 West Point Douglas Road 2021 Resolution of Demolition is Passed by EDA and City Council and buildings demolished. 2022-Market sites to developer 2024 2025 Start Redevelopment TIF District 2026 Development of parcels is complete by developer and infrastructure is installed by the City of Cottage Grove 2051 Redevelopment TIF District Ends* *Based on the Langdon Village master plan, the TIF District would generate $3.44 million in TIF if fully developed by the end of 2026. If no developer could be found by the end of 2024, the demolition resolution would end and there would be no future opportunity to use a Redevelopment TIF District for the sites. The other option for the properties would be to leave the buildings until a developer is found who wished to develop the parcels. This would delay the properties demolition but would allow for the use of a redevelopment TIF district indefinitely with no time limit for implementation. However, this scenario would not remove the blighted conditions that currently exist on the parcels. Conclusion The property at 8991 West Point Douglas Road is a legal nonconforming use and has the potential to be sold and remain a single family for the significant future. If the EDA and City of Cottage Grove would like to fulfill the potential vision for the Langdon Village area staff believes it is in the best interest for the City to purchase the property now for redevelopment in the future. This would allow the site to be redeveloped for commercial and/or mixed-use in the future and prevent the City from having to pay significantly more in the future for potential relocation expenses if continued to be used as a single-family home. However, if the site is purchased it should be looked at as a long-term investment in Langdon Village especially if the property at 9165 West Point Douglas is not purchased. The property at 9165 West Point Douglas Road is a tougher question to address and staff is asking for discussion to be had on the long-term planning for the area. The market has left 9165 West Point Douglas for sale for an extended period. Some of the issues that make the property unappealing to a developer could be addressed by the City such as potentially financing the infrastructure through a Redevelopment TIF District or working with the County to develop a secondary access to the area from the Innovation Road Exit off Highway 61/10. However, the site may come with high environmental clean-up costs that needs to be addressed, which is something the City and EDA will not know until due diligence is completed before purchase of the property. In order to determine those potential clean-up costs the City will need to spend $5,877 to conduct a Phase I Site Assessment and a Pre-Demolition 9 Economic Development Authority 8991 W. Point Douglas Appraisal August 4, 2020 Page 10 of 10 Hazardous Materials Inspection. There are also long-term items that the City cannot address and will remain long term challenges to developing the site such as low traffic counts for commercial development. The site also does not have any public transportation now or planned in the future, which would greatly help market the site to high density multi-family apartment developers and in turn attract commercial development. Given these issues staff would recommend the EDA discuss the following three items as they relate to 9165 West Point Douglas: 1. Leave the property for the private market to address. 2. Due to potential environmental remediation issues begin the process of negotiating purchase of the site between $850,000 and $950,000. With a Phase I Site Assessment and Pre-Demolition Hazardous Materials Inspection needed before a final purchase agreement is brought to the EDA. 3. Consider working with the building division to have the building condemned. Recommendation 1. Discuss the long-term plans for addressing 9165 West Point Douglas Road and determine what the best option is for the site moving forward. By Motion: 1. Authorize staff to begin negotiations and environmental work for the purchase of 8991 West Point Douglas Road. Attachments Langdon Village Concept – Stantec Memo Patchin Messner Valuation Counselors 8991 West Point Douglas Appraisal Patchin Messner Valuation Counselors 9165 West Point Douglas Appraisal Ehlers TIF Run Estimate Ehlers Redevelopment Tax Increment Financing District Handout 10 2335 Highway 36 West, St. Paul MN 55113 Memorandum DATE: April 30, 2018 TO: Jennifer Levitt, Cottage Grove Community Development Director and City Engineer FROM: Phil Carlson, AICP, Senior Planner RE: Langdon Village Concept Plan Introduction You have asked Stantec to update the concept plan for the redevelopment of the Langdon Village area of Cottage Grove, in the southeast quadrant of Highway 61 and Jamaica Avenue. The impetus for this revised concept is a proposed housing project on one of the City-owned EDA parcels in the area. Previous plans for Langdon Village prepared by Hay Dobbs in 2011 (see attached) related to planning for the Red Rock transit corridor anticipated a future commuter rail station on the west side of Langdon Village. That is no longer a likely option in the near term, so that element can be removed from the plan. The previous concept also assumed a full-block City Park and a three-block-long Public Greenway, both of which are attractive elements for a redeveloped Langdon Village, but not in the right location to take advantage of the anticipated new housing project. Developing a revised concept plan is not a substitute for a thorough analysis and planning process for the area. There are a number of questions and variables to be considered, including: th The alignment of the extension of 100 Street and Innovation Road in a reconfigured Innovation Road interchange is important to the redevelopment of Langdon Village. Different alignment options would have very different impacts on properties in the area and on the potential land use that might be developed. There are existing public streets in the area with commercial and residential uses abutting them. Redevelopment may vacate some of those streets (and add new ones) but we need to know the status of underground utilities in the various rights-of-way in order to prepare feasible plans. Significant public park and greenway uses are proposed and should be planned to serve the immediate area and to connect to the larger City and regional park and trail system. The design and planning of the area should consider the market for various uses and respond to those needs. Property owners and other stakeholders should be consulted before plans get too far along. April 30, 2018 Jennifer Levitt, City of Cottage Grove City Page 2 of 10 Langdon Village Concept Plan Concept Plan The Langdon Village Concept Plan is attached on the following page and illustrates our preliminary thoughts on the redevelopment of the area. Other issues are called out on the features of the plan are: The type and location of land uses is similar to the Hay Dobbs station area plan. The Park and Public Greenway are essentially the same as the Hay Dobbs plan, but moved south one block to front the proposed housing project on the southern City EDA parcel. Commercial development is shown in the NE triangular parcel on the east side of West Point Douglas Rd, bounded by Hwy 61 and the 100th Street extension. The proposed affordable housing project is turned 90° from a previous version, so that its two long facades face the Park and the Greenway. A residential building is placed at the west end of the Greenway to provide a visual terminus to that view, since there is no transit station and plaza. Residential uses are shown along the west edge (railroad) of the Village because these areas are likely too far from West Point Douglas Road to be attractive for commercial uses. A residential building is shown on the far western parcel overlooking Jamaica Ave and the roundabout, which is currently the vacant end of the mini-storage property. Because access up the grade from West Point Douglas Road is difficult and not ideal for commercial uses, this would be a good site for higher density residential near the other mixed uses in the redeveloped Langdon Village. This parcel currently has a holding pond on it, so we need to determine if development is feasible, but ponding might be placed under the parking to replace that function, making better use of the parcel possible. A West Point Douglas Road and the 100th Street extension. Land Use Plan we suggested this distance in the mixed use land use discussion, requiring commercial uses at street level within that area. Some of the residential uses in this Langdon Village Concept go against this idea, but for good reasons: o The residential uses shown on the far eastern and far western ends of the concept do have close access to the arterial roadways on the west end due to grades; on the east end due to the 100th St extension rising to clear the RR tracks. o The affordable housing project is a key component of the area and occupies a est Point Douglas Road. April 30, 2018 Jennifer Levitt, City of Cottage Grove City Page 3 of 10 Langdon Village Concept Plan th 100 Street Alignment Options The 2008 Southwest Cottage Grove Transportation Study looked at alignment options for a reconfigured Innovation Road Interchange with Highway 61, to the southeast of Langdon Village. There was a preferred alignment that came out of that study, but it would cross through the southeast corner of Langdon Village, impacting the development of several parcels. Various th of the issues. 3M is a major property owner adjacent to Langdon Village and we understand that the preferred , whereas the other alignments would separate more 3M property on the north side of the realigned roadway. Assuming this is a key issue, the Hybrid Alignment option cuts through the various properties in such a way as to allow swapping of more or less equal parcels to create an end result that may be satisfactory and allow reasonable development by all parties. This series of assumptions is illustrated on the attached three pages of Hybrid Alignment maps. They show: The existing condition shows the roadway cutting through the Sievert and Florin properties at the south end of Langdon Village. Sievert and Florin could swap roughly equal corners of their properties, so there would not be remnants orphaned on either side of the new roadway. roadway. The new Florin parcel and the remnant 3M parcel are about equal in size and might also be swapped. As a result, Florin would get a developable parcel adjacent to Langdon Village (as they had previously). 3M would be made whole by having about the same amount of property, but contiguous and not separated by the new roadway. We look forward to reviewing these concepts and ideas with you and to a more thorough process of understanding Langdon Village and planning for its successful future. E V A A C I A M A J M E N A R D S H W Y N 6 E 1 W S T R E E T I R A W PARK & RIDE I N RAMP A W V P E O I N E T X D O T U EG PARK L N A S & RIDE S R D I RAMP O S N NEW STREET B H GREENWAY PUBLIC W TRANSIT Y PLAZA 95TH ST S 6 1 I S L A Y A V E W S P NEW O PARKI N T 96TH STREET S D I N O N S L E EU E W W G T OL S S A NT T S R R A R E E VD E E ET T S D E NEW STREET C M I L L E R R D S D A 0’ 100’ 200’ 400’ O R N LANGDON VILLAGE KEYLANGDON VILLAGE KEY O I T A STATION / PLATFORMSTATION / PLATFORM V O N PARK & RIDEPARK & RIDE N I / MIXED USEMIXED USE T S H RESIDENTIALRESIDENTIAL T 0 0 1 CIVIC / INSTITUTIONAL / OFFICECIVIC / INSTITUTIONAL / OFFICE COMMERCIALCOMMERCIAL LANGDON VILLAGE LONG TERM STATION AREA CONCEPT PLAN (YEAR 2040+) LANGDON VILLAGE STATION AREA Red Rock Corridor Station Area Planning and Site Master Planning www.RedRockRail.org 3M Property Gas North Hwy 61 West Point Douglas Rd High Density Commercial/Residential Above Residential CommercialMixed Use Park/GreenwayStorm PondStorm Pond under ParkingCity EDA Parcels 2018 - 27 - Langdon Village Concept Plan Cottage Grove, MN 4 th W Pt Alignment of 100Street connection impacts development of several properties Potential commercial development on remnant parcel north side ofDouglas Rd 3M Property Gas - Not all of EDA parcel needed for housing project, allows street to cross for access to W Pt Douglas Rd spacing of access points on W Pt Douglas Rd Street th 100connection needs to rise to clearance North Hwy 61 Entry monument at end of Greenway for visual terminus Street th Need 98connection around EDA parcel to W Pt Douglas Rd Gas line easement no buildings Plan park & trail connections both internally and externally Key Issues Maintain building edge at street around Park and Greenway Plan may need exceptions Building at end of Greenway for visual terminus uses for west parcel due to access and east parcel for EDA housing project West Point Douglas Rd Replace/augment storm pond with underground storage 2018 - 27 - Langdon Village Concept Cottage Grove, MN 4 Residential (site access not OK for commercial) Future interchange realignment Stantec Option:Hybrid Alternate Street/CR 19 Alignment Options th 100 Village Grove Langdon 1 Cottage Alignments fromSWTransportation Study:Preferred AlternateAlternate 1aAlternate Street th 2018 - Jamaica Ave 27 - 100 Langdon Village Cottage Grove, MN 4 Title Future interchange realignment Existing Condition Stantec Option:Hybrid Alternate 3M Hybrid Alignment Florin Sievert Village corners that by roadway Swap roughly are separated equal property Langdon Street th 2018 - Jamaica Ave 27 - 100 Langdon Village Cottage Grove, MN 4 Title Future interchange realignment Property Swap 1 Stantec Option:Hybrid Alternate 3M 3M property separated by roadway Hybrid Alignment Florin Sievert Village Resulting parcels Langdon Street th 2018 - Jamaica Ave 27 - 100 Langdon Village Cottage Grove, MN 4 Title Future interchange realignment Property Swap 2 Stantec Option:Hybrid Alternate 3M Swap roughly equal parcels; 3M property is contiguous Florin Hybrid Alignment 3M Sievert Village Langdon Street th 2018 - Jamaica Ave 27 - 100 Langdon Village Cottage Grove, MN 4 Title 22029-1 iv SUMMARY OF SALIENT FACTS AND CONCLUSIONS Fee Owner: Jeffrey and Tamara Meyers Location: 8991 West Point Douglas Road South Cottage Grove, Minnesota Date of Valuation: June 24, 2020 Dates of Inspection: June 24, 2020 Property Appraised: Real Property Rights & Interests Appraised: Fee Simple Market Value Zoning: B2, Retail Business District Guided Future Land Use: Mixed Use (2030 and 2040) Site Description: The subject site comprises 45,302 SF, or 1.04 acres of land, net of existing right-of-way. The site is triangular in shape and is generally level and open. The property fronts along West Point Douglas Road in Cottage Grove. Description of Improvements: The subject is improved with a single-family home that was built in 1965 and comprises 976 SF of finished living area including three bedrooms and one full bathroom. Additionally, there is unfinished basement space and an attached two- car garage. Highest and Best Use: As Vacant A destination-oriented commercial use As Improved Redevelop the site with a destination-oriented commercial use, and on an interim basis the current single-family home Market Value Conclusion: $306,000 P ATCHIN M ESSNER Valuation Counselors 22029-1 v TABLE OF CONTENTS ITEM PAGE NO. LETTER OF TRANSMITTAL ....................................................................................... i-ii CERTIFICATION ........................................................................................................ iii SUMMARY OF SALIENT FACTS AND CONCLUSIONS .............................................. iv TABLE OF CONTENTS ................................................................................................ v PHOTOGRAPHS OF SUBJECT .................................................................................. vii AERIAL VIEW OF SUBJECT ......................................................................................... x SUBJECT LOCATION MAP ........................................................................................ xi PROPERTY APPRAISED ............................................................................................... 1 DATE OF APPRAISAL .................................................................................................. 1 INSPECTION OF THE PROPERTY ............................................................................... 1 PROPERTY OWNERSHIP ............................................................................................ 1 SALES HISTORY .......................................................................................................... 2 CLIENT AND INTENDED USER ................................................................................. 2 INTENDED USE .......................................................................................................... 2 PROPERTY RIGHTS APPRAISED ................................................................................. 2 PURPOSE OF APPRAISAL ........................................................................................... 3 MARKET VALUE DEFINED .......................................................................................... 3 COMPETENCY OF APPRAISER ................................................................................... 4 SCOPE OF WORK ...................................................................................................... 4 ENVIRONMENTAL CONSIDERATIONS ...................................................................... 6 HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS .................. 6 REGIONAL AND CITY DATA ..................................................................................... 7 NEIGHBORHOOD DATA ......................................................................................... 26 LOCATION AND LEGAL DESCRIPTION ................................................................... 30 TAX AND ASSESSMENT DATA ................................................................................. 30 ZONING DATA ........................................................................................................ 31 ZONING MAP .......................................................................................................... 33 FUTURE LAND USE MAP ......................................................................................... 34 FUTURE LAND USE AND AREAS OF CHANGE MAP ............................................... 36 PROPERTY DESCRIPTION ........................................................................................ 37 PLAT MAP ................................................................................................................ 39 HIGHEST AND BEST USE ......................................................................................... 40 P ATCHIN M ESSNER Valuation Counselors 22029-1 vi TABLE OF CONTENTS (CONTINUED) ITEM PAGE NO. EXPOSURE AND MARKETING TIME ......................................................................... 43 APPRAISAL PROCEDURES AND TECHNIQUES ........................................................ 43 SALES COMPARISON APPROACH ........................................................................... 44 ADDENDA EXHIBIT 1 - SUBJECT'S SALE LISTING ................................................................. 55 EXHIBIT 2 - SUBJECT'S INTERIOR PHOTOGRAPHS ............................................ 59 CONTINGENT AND LIMITING CONDITIONS .................................................... 62 APPRAISING QUALIFICATIONS OF CHRISTINE L. MACKAMAN ........................ 67 P ATCHIN M ESSNER Valuation Counselors 22029-1 vii PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Front Façade of Subject Property East and South Exterior Facades of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-1 viii PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Exterior Facade of Subject Property West and South Exterior Facades of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-1 ix PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Looking Southeasterly at Subject Property from West Point Douglas Road Looking Southwesterly at Subject Property from West Point Douglas Road P ATCHIN M ESSNER Valuation Counselors 22029-1 x PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) th Looking Northerly at Subject Property from 96 Street Aerial View of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-1 xi SUBJECT LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 1 22029-1 PROPERTY APPRAISED The subject of this report is a single-family dwelling located at 8991 West Point Douglas Road South in Cottage Grove, Minnesota. The site is approximately 45,302 SF, or 1.04 acres, net of existing right-of-way, and is improved with a split-level, single-family home that was built in 1965. The subject-family home comprises approximately 976 SF of finished space with a full unfinished basement. Additionally, there is a two-car attached garage. The appraiser observed a musty odor in the basement and noted open windows and running fans at the time of inspection. As such, there may be a possibility of water intrusion. However, given the lack of visible impairment, we assume the basement space is unimpaired. Moreover, based on the highest and best use analysis provided herein, the highest and best use of the subject property is to redevelop the site for a destination- oriented commercial use with the existing home as an interim use. DATE OF APPRAISAL The effective date of this appraisal is June 24, 2020. INSPECTION OF THE PROPERTY Christine Mackaman inspected the subject on June 24, 2020. The property owner was provided the opportunity to accompany the appraiser on an inspection, but was not present. PROPERTY OWNERSHIP The property is owned by Jeffrey and Tamara Meyers. P ATCHIN M ESSNER Valuation Counselors 2 22029-1 SALES HISTORY The Uniform Standards of Professional Appraisal Practice requires that all sales of the subject during the previous three years be reported and analyzed. According to Washington County records, there have been no sales of the subject property within the previous three years. The property is currently listed for sale on the Northstar Multiple Listing Service with an asking price of $495,000. The subject was originally listed for sale on February 7, 2020 for $565,000. Based on our analysis provided herein, the listing price is considered above market value. We have provided improved single-family home comparables and commercial land comparable sales to support our estimated market value. CLIENT AND INTENDED USER The client and intended user of this appraisal assignment is the City of Cottage Grove. INTENDED USE The intended use of this appraisal is to provide valuation guidance to the City of Cottage Grove regarding the potential acquisition of the subject property. There is no other intended use for this appraisal report. PROPERTY RIGHTS APPRAISED The subject property will be appraised by estimating the market value of the fee simple interest of the real estate, subject to existing easements. For use in this appraisal, the fee simple interest in the real estate is subject to the following definition obtained on Page 90 of , Sixth Edition, Appraisal Institute. 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. P ATCHIN M ESSNER Valuation Counselors 3 22029-1 PURPOSE OF THE APPRAISAL The purpose of the appraisal is to develop an opinion of market value for the subject property . MARKET VALUE DEFINED Market value as utilized in this appraisal report conforms to the following definition obtained from Page 142 of , Sixth Edition. The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: Buyer and seller are typically motivated; Both parties are well informed or well advised, and acting in what they consider their best interests; A reasonable time is allowed for exposure in the open market; Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 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. Unless otherwise noted in the appraisal report, market value shall represent cash equivalent terms where the seller receives all cash for their interest. The property may be financed at typical market terms under this definition. The above definition describes market value as an exchange concept. According to , Sixth Edition, at Page 245, value in exchange is defined as unt that can be obtained from an asset if exchanged P ATCHIN M ESSNER Valuation Counselors 4 22029-1 COMPETENCY OF APPRAISER Christine L. Mackaman has the knowledge and experience to complete this appraisal assignment competently and in compliance with USPAP. Refer to the Appraiser Qualifications in the Addenda of this report for further details. SCOPE OF WORK This document is intended to provide a market value appraisal of the property. This appraisal report is intended to comply with the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation. It has also been performed in compliance with the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. The appraisal task is to estimate the fee simple market value of the real property. Summary of Appraisal Methodology In this analysis, the following data and concepts pertaining to the subject property have been examined. 1. Physical Characteristics of Real Property, including: Inspection of the Subject Property on June 24, 2020 This inspection was conducted in order to gather information about characteristics of the subject that are relevant to the valuation problem. Review of available Aerial Maps Observation of the Local Market and the Subject's Place within this Market 2. Non-Physical Characteristics of Real Property, including: Property Rights We have examined property rights of the subject. Legal Description The legal description was obtained from Washington County public information and is assumed to be accurate. Existing Road, Drainage and Utility Easements, if any P ATCHIN M ESSNER Valuation Counselors 5 22029-1 SCOPE OF WORK Summary of Appraisal Methodology 2. Non-Physical Characteristics of Real Property (continued): Tax and Assessment Data Zoning and Land Use Data We have examined the City of Cottage Grove Zoning Ordinance and Comprehensive Plan. 3. Observations and Data Concerning the Subject Property's Market and Transactions within this Market: Sales of Land and Improved Properties In order to gather comparable land and improved sales, we searched the Northstar Multiple Listing Service (MLS), RediComps, Electronic Certificate of Real Estate Value (eCRV) database, and our internal files. After selecting the comparable sales, a comparative analysis of relevant factors that influence value was undertaken to adjust the sales to the subject property based upon the actions and preferences demonstrated by participants in the marketplace. Supply and Demand Generators of the Market Financing available within the Market Perception of the Market as to the Future From the above data and concepts, we have made the following analyses: Highest and Best Use Analysis of the Subject Property Application of Appropriate Approaches to Value for the Property The sales comparison approach is utilized to value the subject. The cost approach and income approach are not considered applicable in this case, given the highest and best use is for redevelopment to a destination- oriented commercial use. Correlation and a final estimate of value are reconciled as the final step. P ATCHIN M ESSNER Valuation Counselors 6 22029-1 ENVIRONMENTAL CONSIDERATIONS Many homes built before 1980 contain asbestos in old floor tiles and ceiling tiles, as well as in other construction materials. However, the reader is advised that the appraiser is not qualified to perform inspections concerning the existence or absence of environmental concerns. Therefore, for purposes of this appraisal, it is assumed that the construction materials were not manufactured with asbestos. Additionally, the City has reported the high levels of perfluoroalkyl substances (PFAs). However, the state provides granular activated carbon filters to help reduce the concentration levels. Furthermore, it is assumed that no other environmental concerns such as PCBs, toxic and hazardous soil or ground water contamination exist upon the subject as of the date of this appraisal report. If any environmental contaminants do exist within the subject property, the assignment results would likely be different. HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS The definitions of extraordinary assumption and hypothetical condition, as taken from , Sixth Edition (Appraisal Institute, 2015), are as follows. Following these definitions is a description of any extraordinary assumptions and/or hypothetical conditions pertinent to this appraisal. Extraordinary Assumption -- Hypothetical Condition P ATCHIN M ESSNER Valuation Counselors 7 22029-1 HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS We have not assumed any hypothetical conditions or extraordinary assumptions in this appraisal. REGIONAL AND CITY DATA Location The subject property is located in Cottage Grove, Washington County, Minnesota. Cottage Grove is an outer-ring suburb of the Twin Cities Metropolitan Area. The Minneapolis-St. Paul Metropolitan Statistical Area (MSA) is situated in the north central portion of the United States, approximately 275 miles south of the U.S./Canadian Border and 400 miles northwest of Chicago, Illinois. -St. Paul MSA is located in the southeastern region of the State of Minnesota at the confluence of the Mississippi and Minnesota Rivers, or at the crossroads of Interstate 94 (east/west) and Interstate 35 (north/south). The Twin Cities serves as a regional economic center for the upper Midwest. According to the U.S. Census Bureau, the Minneapolis-St. Paul MSA includes sixteen Counties: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Le Sueur, Mille Lacs, Ramsey, Scott, Sherburne, Sibley, Washington and Wright Counties in Minnesota and Pierce and St. Croix Counties in Wisconsin. Government Cottage Grove has a City Council/Mayor form of government. On the regional level, the core seven counties of the Minneapolis-St. Paul MSA, which include Anoka, Carver, Dakota, Hennepin, Ramsey, Scott and Washington Counties are under the jurisdiction of the Metropolitan Council. The Metropolitan Council is the regional policy-making body, planning agency and provider of essential services. The Metropolitan Council is led by a 17-member policy-making board, which guides the strategic growth of the seven-county metropolitan area. P ATCHIN M ESSNER Valuation Counselors 8 22029-1 REGIONAL AND CITY DATA Population According to the 2010 census, the seven-county metropolitan area had a total population of 2,849,567. Based upon data compiled by the U.S. Census Bureau, the Metropolitan Council reports the following population trends for Cottage Grove, Washington County, and the seven-county metropolitan area. POPULATION Seven-County Cottage Washington Metropolitan Year GroveCountyArea 2000 Census30,582201,1302,642,062 2010 Census34,589238,1362,849,567 2018 Estimate*37,341261,5123,113,338 2020 Estimate*38,400269,2703,160,000 2030 Estimate*42,200304,7103,459,000 2040 Estimate*47,000335,7903,738,000 *As projected by the Metropolitan Council The population data shows that Cottage Grove realized moderate growth between 2000 and 2010, increasing at a compounded annual growth rate of 1.24%. Washington County as a whole also experienced similar growth, with a compounded annual growth rate of 1.70% over the same time period. In comparison, the Seven-County metropolitan area grew at a 0.76% compounded annual rate. As estimated by the Metropolitan Council, moderate growth is expected to continue for Cottage Grove, as well as for Washington County and the larger metropolitan area. Households Based upon data compiled by the U.S. Census Bureau, the Metropolitan Council reports the following household trends for Cottage Grove, Washington County and the Seven- County metropolitan area on the following page. P ATCHIN M ESSNER Valuation Counselors 9 22029-1 REGIONAL AND CITY DATA Households HOUSEHOLDS Seven-County Cottage Washington Metropolitan Year GroveCountyArea 2000 Census9,93271,4621,021,456 2010 Census11,71987,8591,117,749 2018 Estimate*12,55396,4241,213,980 2020 Estimate*13,300102,4901,264,000 2030 Estimate*15,200118,5201,402,000 2040 Estimate*17,300132,4001,537,000 *As projected by the Metropolitan Council The household data indicates that Cottage Grove and Washington County realized moderate household growth between 2000 and 2010. Cottage Grove realized a compounded annual growth rate of 1.67%. Washington County experienced a 2.09% compounded annual growth rate in households over the same time period, which is higher than the Seven-County metropolitan a0.90%. Growth has moderated across all markets in recent years with the decline of residential permit activity since the most recent recession. Employment employment sector. The area tends to have lower rates of unemployment than the nation, even in challenging economic cycles. The following table illustrates local to national unemployment trends. The figure on the following page shows average annual unemployment rates for Cottage Grove, Washington County, and the metro area. P ATCHIN M ESSNER Valuation Counselors 10 22029-1 REGIONAL AND CITY DATA Employment As can be observed from the data above, local and regional unemployment rates generally trend lower than the national and state average. Furthermore, rates have improved significantly from 2009 levels. Household Income Trends Household income trends are a good indication of the overall economic health of a city, and are related to the previous employment and labor force discussion. Cottage Grove and Washington County have similar median household incomes, as indicated by the median household income levels illustrated in the following chart. In addition, the median household income for Cottage Grove has trended above that of the Seven-County Twin Cities Area since at least 1990. P ATCHIN M ESSNER Valuation Counselors 11 22029-1 REGIONAL AND CITY DATA Household Income Trends Single-Family Housing Values As provided by the Minneapolis Area Association of Realtors, historic median home price data for Cottage Grove, nearby communities, Washington County, and the 13-county metropolitan area is shown in the following table. MEDIAN HOME SALE PRICES 20092010201120122013201420152016201720182019 Afton$307,000$330,000$430,000$275,000$409,500$412,375$435,000$452,500$450,000$492,000$508,500 Woodbury$239,000$243,750$219,700$240,000$267,500$284,000$288,600$294,500$312,400$325,000$352,500 Cottage Grove$180,000$174,450$160,000$174,900$194,000$209,900$222,000$240,000$250,000$262,500$290,000 Washington County$189,000$195,000$179,000$200,000$220,000$236,000$242,300$260,000$278,900$300,000$325,000 Twin Cities (13-County)$165,000$169,900$150,000$167,900$192,000$205,600$220,000$232,000$247,500$265,000$282,000 Source: Minneapolis Area Association of Realtors As indicated, median home prices in Cottage Grove have been lower than in the surrounding communities of Afton and Woodbury, as well as for Washington County as a P ATCHIN M ESSNER Valuation Counselors 12 22029-1 REGIONAL AND CITY DATA Single-Family Housing Values whole. However, the median sale prices have trended above the 13-County Twin Cities area. Home prices declined during the Great Recession starting in 2008, but have been increasing steadily since 2012. Construction Activity Residential developers remained hesitant to take risks on growth in outer-ring suburbs during the market recovery and, instead, focused on in-fill sites in strong, core communities. As of recently, much of the in-fill sites have been developed, and investors have been expanding into outer-ring suburbs, primarily acquiring land within and along the edge of the Metropolitan Urban Service Area, particularly in suburban cities that have well-regarded public schools. Subdivisions are evolving to include a mix of housing types, price ranges and lot widths. Mid-density residential products such as single level and villa- style homes, along with for-sale townhomes, have also been on the rise. Since recovering from the Great Recession, the commercial and industrial real estate markets in the Twin Cities metropolitan area have been performing well in the inner- portion of the metro area at prime locations, which has extended further in the metro area. The following charts summarize construction activity in Cottage Grove, Washington County, and the Twin Cities metropolitan area, with data obtained from the Metropolitan Council. P ATCHIN M ESSNER Valuation Counselors 13 22029-1 REGIONAL AND CITY DATA Construction Activity P ATCHIN M ESSNER Valuation Counselors 14 22029-1 REGIONAL AND CITY DATA Construction Activity Industry and Economic Climates As previously discussed, Minnesota is home to 17 companies listed on the 2019 Fortune 500 list, as well as privately held firms listed on the Forbes 500 list. Large insurance companies based in the Twin Cities include UnitedHealth Group, Thrivent Financial, Minnesota Mutual and the St. Paul Travelers Companies. The Twin Cities is home to the corporate headquarters of US Bank and the regional headquarters of Wells Fargo, two of the largest commercial bank holding companies. One of the largest thrift institutions, TCF Reserve Bank is located in Minneapolis. Enhanced by the vast and rich agricultural region surrounding the Twin Cities, long-term analysis of economic and demographic data reveals a trend of general growth and stability - isolated from the national and global economic events that occurred in 2008 and 2009, P ATCHIN M ESSNER Valuation Counselors 15 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates which sent the nation into a deep recession. The national and regional economies, however, have experienced significant improvements since 2013, with real economic growth driven by improved employment. As part of the valuation process, an analysis of the market affecting the subject property is conducted. This analysis helps lead to conclusions concerning the marketability and/or income potential of the subject property. In this context, a review of the general metropolitan area market is presented. The information in this market analysis was January 2020 Minneapolis/St. Paul, as well as the Metropolitan Council and other commercial brokerage publications. Land Demand for industrial sites continued to remain active in the second half of 2019. The strong demand is partly because suburban cities have become more amenable to new projects like bulk distribution centers as communities realize the likelihood of attracting office development is minimal. Industrial users are seeking larger sites to accommodate the rapidly increasing space requirements of e-commerce and fulfillment businesses. Also, they are looking for sites that feature convenient access to transportation corridors, as it is one way to attract employees in a very tight labor market. In the past, well-known developers often built speculative bulk warehouse or office/warehouse projects. This still remains true; however, companies are now opting for built-to-suit projects, through owner-occupied or single- tenant arrangements. New infrastructure projects, including sewer and water extensions and new freeway interchanges have driven up land prices in certain new industrial zoned/guided areas. Multi-family construction saw a shift from urban submarkets to underserved suburban areas where cities are increasingly allowing the repurposing and reguiding of land. Luxury market-rate apartments are starting to be developed in affluent suburbs, where rents have exceeded expectations. Still, demand is strong for sites that are within walking distance of popular amenities such as grocery stores or proximate to transit routes. P ATCHIN M ESSNER Valuation Counselors 16 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Land (continued) Single-family demand remained strong in 2019. Developers have shifted to smaller and affordable housing types. These housing types are suited for retiring baby boomers and first-time homebuyers, which include young compact homes as possible on their land positions, seeking to profit on volume. Homebuilders continue to seek large sites located in suburban cities that have well-regarded public schools. Subdivisions are evolving to include a mix of housing types, price ranges and lot widths. Developers are also to focusing on constructing townhome products that cater to first-time homebuyers. Self-storage facilities are expanding their footprint in the Twin Cities market, thanks in part to cities allowing them in areas that were reserved for other uses. They are able to pay top dollar for the best sites. Demand for agricultural land was limited during 2019, as pressure on agricultural land prices remained intense, mostly due to low commodity prices, global and U.S. policy changes. Agricultural land prices were relatively stable during the second half of 2019 even with poor weather and the trade dispute with China ongoing. In certain cases, farmers have felt pressure to sell their land for residential or industrial development. Retail demand is primarily coming from individual users that are immune from online shopping. Starbucks, Dunkin and Chick-fil-A were acquiring sites in the second half of 2019. The effect of Amazon.com continues to be felt by larger retailers. Retail land- micro-demographic data of surrounding areas. Demand for office and hospitality land is negligible. The outlook for 2020 continues to look well for the industrial, multi-family, and single-family residential sectors. Political uncertainties related to the 2020 presidential election could put a damper on the markets in the second half of the year. P ATCHIN M ESSNER Valuation Counselors 17 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Retail The retail market has entered a transitional period where retailers, landlords, and developers are dealing with changing consumer behaviors, e- commerce competition, store closings/downsizing, and fewer new concepts entering the market. In the first half of 2019, the Twin Cities market experienced positive absorption of 22,157 SF. Sears at the Mall of America was the only significant big-box vacancy that occurred in the community centers submarket in the first half of 2019. In the second half of 2019, the Twin Cities market experienced positive absorption of 428,626 SF. As such, the total absorption for 2019 was 450,783 SF. The Twin Cities retail vacancy rate reached 9.7% in the first half of 2019, the highest it had been since 2010 and up from 9.4% at the end of 2018. By the end of 2019, the retail vacancy rate dipped slightly to 9.2%. Many of the challenges the Twin Cities market faces are shared across the nation. The majority of activity in the Twin Cities market is being driven by value- add retailers, fast-casual restaurants, active lifestyle concepts, coffee shops, service retailers, and medical users. Value retailers that are expanding in the market include . Expanding fitness concepts include F-45 Training, Orangetheory, Planet Fitness, Yoga Fit, Barre3, Xperience Fitness, Life Time Fitness, and karate concepts. Fast-casual restaurants are also in expansion mode. These include Crisp & Green, Chick-fil-- Robbins, and Caribou Coffee. Service retail categories such as nail/hair salons, cell phone retailers, banks, financial services firms, and day care centers have been more protected from the e-commerce emergence. In 2019, JPMorgan Chase opened its first three bank branches in the Twin Cities. One is located in Minneapolis on the University of Minnesota campus, one is located along Grand Avenue in Medical users are also beginning to fill vacant retail space. Examples of this include Associated Eye opening at CityPlace, a mixed-use development in Woodbury, and Park Nicollet converting the Mann Theater in St. Louis Park into a specialty medical center. Also, Allina Health is set to open a clinic in Calhoun Squa P ATCHIN M ESSNER Valuation Counselors 18 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Retail (continued) Life Time Fitness redeveloped the former J.C. Penney at Southdale Center in Edina. Grocers have also started exploring going into malls. Mall owners are also beginning to develop or split off underutilized parking areas. Some examples of these types of development include iFLY, Zupas, Steakhouse at Rosedale Center in Roseville, and Shake Shack and Restoration Hardware at Southdale in Edina. No approved, large-scale projects are in the pipeline. Retail development has mostly been one-off or small mixed-use projects in urban areas and first- ring suburbs. For grocers, activity is slowing. The market is becoming saturated and good sites have become more difficult to find and expensive. Active grocers include Hy- and Fresh Thyme Farmers Market. Cub Foods is continuing to remodel stores. However, SuperValu, Cub As such, many shopping center investors are waiting for clarification about their future operation before purchasing Cub Foods anchored centers. The Twin Cities market has felt and will continue to feel the impact of numerous national retailers closing. Big box vacancies are largely attributed Us, and Shopko. Bankruptcies and store closings have caused uncertainty in the retail market. Even so, as more vacancies are backfilled, the retail sector could absorb approximately 150,000 SF in the first half of 2020. Most of the big-box vacant space will be divided to accommodate smaller users. Spaces in less attractive centers will be harder to lease, and landlords may need to shorten the length of leases or add termination clauses. Mall owners have been filling vacancies with restaurants, entertainment, example, Scheels is redeveloping the former Sears at Eden Prairie Center. P ATCHIN M ESSNER Valuation Counselors 19 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Office Approximately 557,601 SF of absorption took place in the first half of 2019 and 202,384 SF of absorption took place in the second half of 2019, bringing the positive office absorption in the last year to 759,985 SF. The market has remained active despite tenants downsizing and big users trading multi-tenant spaces in for build-to-suits and corporate campuses. Additionally, many submarkets are battling a surplus of Class B office space. While there is positive leasing activity, this momentum is somewhat offset from space returning to the market from companies that are downsizing. The overall vacancy rate for the Twin Cities office sector modestly increased from 16.4% in the first half of 2019 to 17.0% in the second half of 2019. Landlords have been investing in their properties by renovating, repositioning, and/or improving the amenities offered. highly amenitized. Other tenants are considering a broader geography and different property types including single-story flex buildings or renovated warehouse space. One trend in the local market has been third-party co-working space. The Twin Cities is now home to 30 co-working companies that lease or own facilities. In the North Loop, WeWork leased 60,000 SF of The Nordic mixed-use building and in Uptown, WeWork leased 102,000 SF of the MoZaic East office building. The new Life Time at Southdale in Edina also features co-working space. The Twin Cities medical office market reports a 10.40% vacancy rate, relatively flat absorption, and stable rental rates. Market activity took a step backwards with 1,799 SF of negative absorption in the first half of 2019; however, there was 45,098 SF of positive absorption in the second half of 2019. The medical office market is beginning to shift from on-campus to off- campus properties. For example, Park Nicollet is converting the Mann Theater in St. Louis Park into medical office space. The outlook remains positive for the medical office market, with new buildings in the works, that will give absorption a bump. P ATCHIN M ESSNER Valuation Counselors 20 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Industrial Strong fundamentals continued for the Twin Cities industrial market in the second half of 2019, with 1,524,411 SF of positive absorption, bringing the yearly total to 2,943,613 SF. All Twin Cities submarkets saw strong levels of positive absorption in the second half of 2019, led by the Northeast and Northwest submarkets which experienced 631,074 SF and 598,465 SF of positive absorption respectively. The overall direct vacancy rate fell from 7.8% at the first half of 2019 to 7.5% at the second half of 2019. The lowest 2019 vacancy rates were found in the Southeast and Southwest submarkets, which reported vacancy rates of 6.8% and 4.5% respectively. The highest rate was in the Northeast submarket, which reported a vacancy rate of 8.3%. In recent years, the Southwest submarket has seen the largest amount of activity. However, as available land is becoming scarce, interest is spreading to the long-overbuilt Northwest submarket and also the Northeast submarket. The industrial absorption levels experienced in 2019 were the second best since 2009, behind only the 3.7 million SF of absorption in 2015. Lease rates for bulk warehouse and office-warehouse products have increased. Rents are projected to remain steady due to tight market conditions and longer lease terms. Industrial construction continued its pace from 2018 into 2019. Nearly 2 million SF of industrial space was under construction in 2019. The low unemployment rate in the Twin Cities market has caused some problems for companies that are looking to build or fill space too far from the urban core. Going forward, approximately 1.3 million SF of absorption is predicted for the first half of 2020. Multi-Family The Twin Cities market posted one of the lowest apartment vacancy rates in the country in 2019. Twin Cities vacancies dropped to 2.5% in the second half of 2019. The low vacancy rate can be attributed to low unemployment, healthy job growth, and barriers to homeownership. P ATCHIN M ESSNER Valuation Counselors 21 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Multi-Family (continued) Approximately 3,500 apartment units were built in 2017, 5,500 units were built in 2018, and another 6,000 units were delivered in 2019. Absorption has slowed in 2019, and certain pockets have begun to offer concessions such as a month of free rent. In Downtown Minneapolis, approximately 2,400 units were constructed in the past two years. As such, downtown vacancies could continue to rise as more product comes to market. Job growth in the Twin Cities has been a major factor for the continued demand for rental housing. Millennials have been the focus of the multi-family market; however, Gen Gen Z group is similar in size to the Millennials and they are now graduating college and entering the job market. Construction of the light rail line in the southwest metro area has sparked new development/re-development in that area and several multi-family projects have begun. Some developers have expanded into the micro-unit market in order to provide affordable options for rents while generating higher per SF rents in areas where larger parcels have already been snapped up. With approximately 11,000-unit openings in 2018 and 2019 combined, Class A lease up is expected to slow down, but concessions may be used to speed up leasing. However, many of the new properties are located in suburban markets where there is strong demand for rental options. The outlook for the multi-family sector remains strong, as millennials continue to choose renting rather than moving out to the suburbs for affordable starter homes. Developers expect to deliver another 6,000 units in 2020. Hotel Previous predictions about the Twin Cities hotel market indicated the beginning of a cooling period. It now has, with supply growth (3.2%) outpacing demand (1.9%). P ATCHIN M ESSNER Valuation Counselors 22 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Hotel (continued) In the Minneapolis-St. Paul MSA, average occupancy decreased from 67.5% in December 2018 to 66.6% in December 2019, ADRs decreased from $122.74 in December 2018 to $121.46 in December 2019, and REVPAR decreased from $82.89 in December 2018 to $80.93 in December 2019. Approximately, 6,500 new rooms have been delivered to the market during this current up-cycle and another 6,700 rooms are in various stages of development. Downtown Minneapolis remains in demand for hotel development with 2,000 rooms proposed or under construction. This growth has been fueled by major events such as the 2018 Super Bowl, 2018 and 2019 X-Games, Wrestling United Properties has plans for a 222-room Four Seasons Hotel in the Gateway Tower development at the north end of Nicollet Mall, which will be the first five-star hotel in the Twin Cities. Other markets that are also active include downtown St. Paul (1,000 rooms planned or underway) and Bloomington/Mall of America/Airport (1,100 rooms planned or underway). Additional building activity is taking place in Woodbury, Maple Grove, Eagan, and Shakopee. The hotel market is experiencing major competition from Airbnb. While it is difficult to quantify its impact on hotel performance, some segment of Airbnb users are substituting hotels for cheaper rates. Due to this substitution, the average rates in some markets are negatively impacted. However, more cities are attempting to regulate Airbnb and similar platforms. Overall, the outlook is that the hotel market will flatten out. Hotel operators have trouble with the availability of labor, rising wages, and increasing supplies and materials costs. As such, development is expected to cool due to overbuilding concerns and rising construction costs. P ATCHIN M ESSNER Valuation Counselors 23 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Investment and Capital Markets The Twin Cities investment marketplace has experienced a steady flow of new capital entering the market. The Twin following the broader national trend, with a rolling 12-month total in 2019 of $5.864 billion, slightly down from $6.341 billion in the previous year. In 2019 (rolling 12 month total), office market sales led all property types, totaling $1.700 billion. The multi-family market followed closely, with sales totaling $1.694 billion. The multi-family market will surpass $1 billion in sales for the sixth consecutive year. Class B and Class C apartment sales continue to be performing well thanks to buyers looking for value-add properties. Several Class A properties have stabilized and hit the market. However, prices for luxury Class A properties are now flattening. The difference between Class A, Class B, and Class C cap rates is narrowing. Industrial sales activity totaled $1.378 billion in the past year, a slight increase from the prior year. There has been continued demand for large distribution and fulfillment centers and smaller in-fill locations for last-mile delivery. Investors are still targeting single-tenant net lease deals. These investors include high net worth individuals, REITs and private equity funds. They enjoy good cash flow and the stability of long-term leases with low turnover costs. Sales volume for the retail market dropped from $992.17 million in 2018 to $597.76 million in 2019. However, the average price per SF increased from $188 in 2018 to $202 in 2019. Multi-tenant retail sales were down in 2019 due to a lack of available product with owners reluctant to bring assets to market. Single-tenant NNN sales were up in 2019 compared to 2018. Investors are benefiting from low interest rates and are taking their time with sales. The low cost of debt has encouraged owners to consider refinancing or recapitalization strategies as attractive alternatives to an outright sale. P ATCHIN M ESSNER Valuation Counselors 24 22029-1 REGIONAL AND CITY DATA Transportation The Minneapolis/St. Paul metropolitan area is served by the following major highways: Interstate 35 - A major north/south highway which connects with Duluth, Minnesota to the north and Kansas City, Missouri to the south. In the metro area, I-35 splits with I-35W passing through Minneapolis, while I-35E passes through St. Paul. Interstate 94 - A major east/west highway that connects with Milwaukee, Wisconsin/Chicago, Illinois to the east, and Fargo, North Dakota to the west. Interstate 494/694 - A major freeway which loops around the periphery of the Twin Cities. U.S. Highway 169 - A north/south route serving the western suburbs. U.S. Highway 212 - An east/west route serving the southwestern suburbs. U.S. Highway 12/ Interstate 394 - An east/west route which connects downtown Minneapolis with the western suburbs. U.S. Highway 61 - A north/south route serving the eastern suburbs. U.S. Highway 10 - A diagonal route extending from Wisconsin to Fargo, North Dakota; it passes through St. Paul and Anoka County. Other major highways serving the Twin Cities area include State Highway 100, State Highway 77 (Cedar Avenue), Crosstown Highway 62, Lafayette Freeway and U.S. Highway 52/55. The Twin Cities is served by the Minneapolis St. Paul International Airport (MSP) and six general aviation airports throughout relieve congestion at MSP. These airports provide private and corporate aviation services for more than 400,000 aircraft each year, according to the Metropolitan Airports P ATCHIN M ESSNER Valuation Counselors 25 22029-1 REGIONAL AND CITY DATA Transportation Commission. MSP International is among the largest airports in the world, with high volumes of passenger and cargo traffic to and from destinations around the globe. MSP is a primary hub for Delta Airlines, and is served by eleven other domestic and international passenger carriers. The major means of mass transit in the Twin Cities includes the metropolitan bus system and Light Rail Transit (LRT) operated by Metro Transit, a division of the Metropolitan Council. Metro Transit offers 128 bus routes, including 63 express bus routes throughout the Twin Cities. Light rail service includes two LRT lines, the Blue Line and Green Line, which have a combined 37 stations. The Blue Line began service in 2004, and extends from downtown Minneapolis to the southern suburb of Bloomington, with stops at the Mall of America and the Minneapolis-St. Paul International Airport. The Green Line LRT began service in June 2014, and connects Paul, as well as the State Capital and the University of Minnesota. Metro Transit also operates the Northstar Commuter Rail line, which provides service with seven stations between downtown Minneapolis and the northwest suburbs of the Twin Cities. Additionally, the line connects with Northstar Link bus line for service to and from St. Cloud, Minnesota. Major freight train railroads serving the Twin Cities include Burlington Northern Santa Fe, Union Pacific, and Canadian Pacific/Soo Line Railway Company. Amtrak provides passenger rail service from the Twin Cities to Illinois (Chicago), Oregon (Portland) and Washington (Seattle). Trucking service is also a vital part of the freight transportation to and from the Twin Cities, and is a key component of the regional freight transportation system. River port barge service runs from St. Paul to points south along the Mississippi. Major commodities transported by river barge to and from the Twin Cities include grain, aggregate, fertilizer and cement. Utilities The Minneapolis/St. Paul area, as well as the majority of Cottage Grove, is served by municipal water and sewer systems, electricity, telephone service and natural gas. P ATCHIN M ESSNER Valuation Counselors 26 22029-1 REGIONAL AND CITY DATA Summary In summary, prior to the COVID-19 pandemic, most markets were expected to experience continued demand and increase pricing. The Twin Cities had gained favor with international and national investors who are interested in bulk industrial, multi-family, core Class A office, and well positioned grocery-anchored retail centers. Sellers of top-quality, assets in prime locations with predictable income streams, a strong tenant base and good credit were expected to see the most demand. However, the COVID-19 pandemic has affected the nation and created significant uncertainty for the U.S. economy. For the U.S. stock market, the first quarter of 2020 is the worst first quarter in U.S history. The first confirmed COVID-19 case in Minnesota was reported March 6, 2020. In the Twin Cities metropolitan area, CoStar tracked commercial property sales for a three-week period beginning February 21, 2020 and sales were roughly half of the previous period in 2019. However, prior to the COVID-19 pandemic, commercial real estate in the Twin Cities metropolitan area was expected to record strong first quarter sales metrics (Finance and Commerce, March 26, 2020). The Twin Cities metropolitan real estate markets appear to be on hold while this pandemic unfolds on a global economic scale. As such, an increase in capitalization rates or decrease in sale prices has not yet occurred within this market. Therefore, at this point in time, other than a slowing of transaction volume, it is too soon to determine the potential impacts to the Twin Cities real estate market. NEIGHBORHOOD DATA The subject is located on the south side of U.S. Highway 61, a principal arterial roadway, in the central portion of Cottage Grove. The neighborhood may be described as those th properties along the U.S. Highway 61 corridor between 80 Street, northwest of the subject, and Keats Avenue, southeast of the subject. This area is primarily commercial, retail, and residential on the north side of U.S. Highway 61, including retailers such as Target, Menards, Hy-Vee, Dollar Tree, Cub Foods, and Aldi. Additionally, restaurants and P ATCHIN M ESSNER Valuation Counselors 27 22029-1 NEIGHBORHOOD DATA various other retail uses are along the north side of the U.S. Highway 61 corridor. Aside from retail and commercial uses, residential uses such as Grove Ridge Apartments and single-family homes, are also part of the northerly neighborhood. Conversely, the south side of U.S. Highway 61 is primarily agricultural, commercial, and industrial uses. South of the subject there are large tracts of undeveloped land used for farming along with rural residential single-family homes. Northwest of the subject property is the Cottage Grove Public Work facility, several storage units along with various industrial and commercial buildings are located along the U.S. Highway 61 corridor. The subject is located approximately ½-mile southeast of the U.S. Highway 61 and Jamaica Avenue interchange. The average daily traffic counts in 2019 of nearby roadways in the neighborhood are as follows. Neighborhood Traffic Volumes (AADT) Roadway2019 Jamaica Avenue North of W Point Douglass Rd21,900 South of W Point Douglass Rd13,200 U.S. Highway 10/61 Northbound40,000 Southbound25,500 Off Ramps (Jamaica Ave)21,250 On Ramps (Jamaica Ave)21,250 The location of municipal utilities in Cottage Grove are depicted on the maps on following pages. As illustrated, a sanitary sewer main runs along U.S. Highway 61 within the Municipal water is currently located within the subject neighborhood. Referring to the Utility Staging Areas Map following, the subject property is part of Development Stage 2 and within the 2040 MUSA boundary. In conclusion, the neighborhood is expected to grow and develop to the east and south of the subject. The city has planned and guided development in the southern portion of the neighborhood for industrial, retail, and some residential uses; while in the northern portion of the neighborhood, residential and retail and commercial development is planned. The characteristics and influences of the neighborhood should continue to have a positive effect on real estate and property values. P ATCHIN M ESSNER Valuation Counselors 28 22029-1 SANITARY SEWER MAP P ATCHIN M ESSNER Valuation Counselors 29 22029-1 EXISTING AND FUTURE TRUNK WATER SYSTEM . P ATCHIN M ESSNER Valuation Counselors 30 22029-1 LOCATION AND LEGAL DESCRIPTION Location: 8991 West Point Douglas Road South Cottage Grove, Minnesota Property Identification Number: 21.027.21.41.0005 Legal Description: That part of Block 3 lying southwesterly of right-of-way of Highway 61 and vacated Dodge Street adjacent, Langdon Addition, Washington County, Minnesota TAX AND ASSESSMENT DATA All Minnesota counties follow the property tax process that was created by the Minnesota State Legislature. The property values used to establish 2020 property taxes are based on estimate of market value as of January 2019. operty tax and assessment data are provided below. TAX AND ASSESSMENT DATA Washington County PID No. 21.027.21.41.0005 2019 Assessor's Market Value2020 Assessor's Market Value Land$97,100Land$97,100 Improvements$112,400Improvements$115,500 Total$209,500Total$212,600 Real Estate Taxes Payable 2020Real Estate Taxes Payable 2021 General Taxes$2,727.00General TaxesN/A Special Assessments$57.00Special AssessmentsN/A Total$2,784.00TotalN/A Effective Tax Rate1.30%Effective Tax RateN/A Analysis of 2019 Assessor's Market ValueAnalysis of 2020 Assessor's Market Value Land Area (Square Foot)45,302Land Area (Square Foot)45,302 Land Value per Square Foot$2.14Land Value per Square Foot$2.14 P ATCHIN M ESSNER Valuation Counselors 31 22029-1 ZONING DATA Zoning is administered by the City of Cottage Grove. As depicted on the Zoning Map on the following page, the subject is zoned B-2, Retail Business District. As depicted by the 2040 Future Land Use Map, the subject is guided Mixed Use. Additionally, in the 2030 Comprehensive Plan the subject is part of the Business Park Alternative Urban Areawide Review (AUAR), and is part of the Langdon Area in the 2040 Comprehensive Plan. The Cottage Grove Zoning Ordinance describes the Retail Business District as follows: The retail business district (B-2) is to encourage retail sales and services by grouping businesses in patterns of workable relationships to minimize the influence on surrounding residential neighborhoods by limitation and control of permitted uses. (Ord. 904, 5-16- 2012) Permitted uses within the B-2 District include, but are not limited to: single-family detached dwellings, commercial agriculture and horticulture, farm buildings and pole barns, farm drainage and irrigation systems, feedlots and poultry facilities and forestry. Additional uses allowed with a conditional use permit include religious institutions and columbariums; commercial horse stables, boarding stables and dog kennels; density transfers, which will subsequently be explained in greater detail; detached domesticated farm animal building on parcels between five and ten acres; detached rural storage buildings on parcels less than ten acres; electromagnetic communication facilities; limited commercial ventures; and public utility and public service structures. The following design standards apply to properties within the B-2 District: Lot Area: Minimum of 10,000 SF, unless the land is adjacent to an existing commercial area Minimum Lot Width: 100 ft. Maximum Building Height: 35 ft., except buildings over 35 ft. shall be subject to receiving a conditional use permit P ATCHIN M ESSNER Valuation Counselors 32 22029-1 ZONING DATA Minimum Setbacks: Front Yard 30 ft. Side Yard 10 ft. Rear Yard 35 ft. -family home, is considered a legally non- conforming use. Additionally, Comprehensive Plan. The highest and best use of the subject is for a destination-oriented commercial use, which conforms with the Mixed Use guiding. As such, the Mixed Use designation is described as follow: P ATCHIN M ESSNER Valuation Counselors 33 22029-1 ZONING MAP P ATCHIN M ESSNER Valuation Counselors 34 22029-1 FUTURE LAND USE MAP P ATCHIN M ESSNER Valuation Counselors 35 22029-1 ZONING DATA The subject property lies within the Highway 61 and Jamaica Avenue South Mixed Use Area. Furthermore, the subject is located in Area 5 of future land use change also known as the Langdon Area, and can be seen in the following page. The Langdon Area is described in the 2040 Comprehensive Plan as follow: Langdon Area P ATCHIN M ESSNER Valuation Counselors 36 22029-1 FUTURE LAND USE AND AREAS OF CHANGE MAP P ATCHIN M ESSNER Valuation Counselors 37 22029-1 PROPERTY DESCRIPTION Size: The gross land area is reportedly 78,269 SF, or 1.80 acres. However, the northern portion of the site is encumbered by existing right-of-way. considered approximately 45,302 SF, or 1.04 acres, net of existing right-of-way, according to the Washington County . Shape: The subject is triangular in shape. Street Frontage: The subject has ±322 LF of frontage on West Point Douglas Road along the northerly property boundary and th ± 264 LF of frontage on 96 Street, which is the southerly property boundary. Street Access: The subject has one driveway along West Point Douglas Road, which is a bituminous paved roadway with one lane th of traffic in each direction. Additionally, 96 Street is a minimally maintained roadway, improved with gravel. Traffic Count: The average annual average daily traffic counts for nearby roadways is as follows: 25,500 Highway 61 (2019) 13,200 Jamaica Avenue (south of Hwy 61; 2019) Terrain: surrounding roadways. The subject is open with a modest level of landscaping and trees. Utilities: Municipal water and sewer are available to the subject property. However, the home is served by private well and septic. According to the City of Cottage Grove, the well water has a higher level of PFAs. However, the State has been providing granular activated carbon filter to help lower concentration levels. Flood Hazard: The subject is located in Zone X, areas with minimal flood risk. No flood hazard analysis has been conducted. Map No.: 27163C0416E Effective Date: February 3, 2010 Soil Conditions: The soils appear stable and suitable for typical construction practices. However, neither soils tests nor engineering data have been provided in conjunction with this appraisal. P ATCHIN M ESSNER Valuation Counselors 38 22029-1 PROPERTY DESCRIPTION Easements: We were not provided with a title report. However, based on the plat map the subject is encumbered with Minnesota Department of Transportation (MnDOT) right-of-way along the northern portion o Additionally, as reported by the listing agent, there is also a power line easement along the eastern property boundary. To our knowledge, there are no other recorded easements or encumbrances that would have a significant effect Building Description: The subject is improved with a split-level, single-family home that was built in 1965. The single-family home comprises approximately 976 SF of finished space including three bedrooms and a full bathroom along with a full unfinished basement. Additionally, there is a two-car attached garage. The appraiser observed a musty odor in the basement and noted open windows and running fans at the time of inspection. As such, there may be a possibility of water intrusion. However, given the lack of visible impairment, we assume the basement space is unimpaired. Moreover, based on the highest and best use analysis provided herein, the highest and best use of the subject property is to redevelop the site for a destination-oriented commercial use, with the current single-family home as an interim use. P ATCHIN M ESSNER Valuation Counselors 39 22029-1 PLAT MAP P ATCHIN M ESSNER Valuation Counselors 40 22029-1 HIGHEST AND BEST USE Highest and best use is defined in , Fifth Edition, Appraisal Institute as follows: The reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity. This publication goes on to distinguish the highest and best use as vacant and as improved, as follows: Highest and best use of land or site as though vacant - Among all reasonable, alternative uses, the use that yields the highest present land value, after payments are made for labor, capital, and coordination. The use of a property based on the assumption that the parcel of land is vacant or can be made vacant by demolishing any improvements. Highest and best use of property as improved - The use that should be made of a property as it exists. An existing improvement should be renovated or retained as is so long as it continues to contribute to the total market value of the property, or until the return from a new improvement would more than offset the cost of demolishing the existing building and constructing a new one. In order to determine highest and best use of the subject property, the following factors must be considered when addressing possible uses. They are: 1. Legally Permissible 2. Physically Possible 3. Financially Feasible 4. Maximally Productive Legally Permissible The first test of highest and best use involves identifying those uses that are legally permissible. Legal restrictions can include public restrictions such as zoning and building codes, and private restrictions such as deed restrictions and protective covenants. The subject is located in the city of Cottage Grove with a zoning of B-2, Retail Business District and guided Mixed Use. Based on permitted uses, a commercial use is considered for this analysis. P ATCHIN M ESSNER Valuation Counselors 41 22029-1 HIGHEST AND BEST USE Physically Possible The subject site comprises approximately 45,305 SF, or 1.04 acres of land area, net of existing right-of-way and is triangular in shape. Municipal water and sewer are available to the site, including other utilities, such as natural gas, electricity and telephone. Access to the site is from West Point Douglas Road, which fronts along Highway 61. Access to Highway 61 is located from the northwest at Jamaica Avenue, which is a full interchange. Nearby uses along the south side of Highway 61 include: agricultural, single-family homes, a vacant commercial building, the City of Cottage Grove Public Works Facility, and Acorn Mini Storage. North of Highway 61 near the subject property include Menards, Target, and Walmart along with smaller strip retail and stand-alone retail uses. Financially Feasible As outlined in the Market Analysis section of this report, before the COVID-19 Pandemic, sections of the commercial market were strong, both in terms of demand and pricing. Additionally, as of this appraisal date, the Twin Cities real estate market appears to be on hold while this pandemic unfolds on a global economic scale. Other than a slowing of transaction volume, it is too soon to determine the potential impacts to the market. However, considering the surrounding land uses on the south side of Highway 61. The subject property is more suitable as a destination-oriented commercial use. Maximally Productive that the highest and best use, as vacant, is to develop the subject property with a destination-oriented commercial use that maximizes the site and is consistent with zoning and guiding. As Improved The subject is improved as a single-family home that was built in 1965 and comprises 976 SF of finished living area with three bedrooms and one full bath. A search for sales of comparable single-family homes similar to the subject property was completed, and a table is provided on the following page. P ATCHIN M ESSNER Valuation Counselors 42 22029-1 HIGHEST AND BEST USE As Improved P ATCHIN M ESSNER Valuation Counselors 43 22029-1 HIGHEST AND BEST USE As Improved The comparables sold between August 2019 and May 2020 with a range of $197,000 to $254,984 and an average of $229,793. All of the comparables are split-level homes built between 1963 and 1980 with three bedrooms and one full bath along with a two-car garage. Additionally, all of the homes range in finished area between 1,170 SF and 1,500 SF. Moreover, the lot size of the comparables are between 0.24 acres and 0.37 acres with municipal services. Overall the comparables are considered similar with the subject property. However, there are some differences between the comparables and the subject property. The subject is not served by municipal water and sewer, but available to the site. Additionally, the subject property is a larger site, while all of the comparables have smaller lots that are located in more residential subdivisions in Cottage Grove. Considering these factors regarding the comparable sales and best use, as improved, is for redevelopment with a destination-oriented commercial use. However, the single-family home is considered an interim use for the site. EXPOSURE AND MARKETING TIME Exposure time of 12 to 18 months would be required to sell the subject property, based on the value stated herein. Marketing time, including due diligence and closing, is also estimated at 12 to 18 months. APPRAISAL PROCEDURES AND TECHNIQUES In order to develop an opinion of market value of the subject, the following appraisal techniques are considered. Cost Approach - considers the current cost of replacing a property, less the depreciation from three sources: physical deterioration, functional obsolescence and external obsolescence. A summation of the market value of the land, assumed vacant, and the depreciated replacement cost of the improvements provides an indication of the total value of the property. P ATCHIN M ESSNER Valuation Counselors 44 22029-1 APPRAISAL PROCEDURES AND TECHNIQUES Sales Comparison Approach - produces an estimate of value by comparing the subject property to sales and/or listings of similar properties in the same or competing areas. This technique is used to indicate the value established by informed buyers and sellers in the market. Income Approach - income. The net income is capitalized to arrive at an indication of value from the standpoint of an investment. This method measures the present worth of anticipated future benefits (net income) derived from a property. The Sales Comparison Approach to value the land has been utilized in this appraisal. This approach is more fully described below. The Cost and Income approaches are not considered to yield credible assignment results and are not applied in the valuation assignment. SALES COMPARISON APPROACH The sales comparison approach to value examines the sale prices of other properties similar to the subject in utility, size and type that have sold in the marketplace. This approach is good evidence of value because it represents activities and reactions of sellers, users and investors as they respond to the marketplace. property than it will cost to buy or rent a comparable substitute property. The validity of this approach is based on the assumption that continuity exists between similar properties of like adequacy and their market values. The reliability of this technique is dependent upon the availability of sales data and the degree of comparability of the sales studied. To apply this approach to the subject property, information has been sought on sales of land from 2017 to the present, which are similar in terms of highest and best use with particular focus on commercial uses, location, zoning/guiding, size and appeal. These sales used are identified on a location map, followed by individual write-ups, an adjustment grid and narrative analysis, to arrive at a land value estimate. P ATCHIN M ESSNER Valuation Counselors 45 22029-1 COMPARABLE LAND SALES LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 46 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 1 Location: 15265 Carrousel Way Rosemount, Minnesota PID: 34-71176-01-011 Buyer: Rosemount MOB Partners, LLC Seller: Rosemount Properties, LLC Date of Sale: April 2020 Zoning/Guiding: C4, General Commercial / CC, Community Commercial Intended Use: Medical Office Traffic Count: 5,300 AADT (2018), Chippendale Avenue; and 910 AADT (2018), Carrousel Way Size: 57,253 SF, or 1.31 Acres Sale Price: $414,512 Price per SF: $7.24 Remarks: -length transaction of a property located at the northeast corner of Chippendale Avenue and Carrousel Way in Rosemount. The sale price was openly negotiated and was reported to be at or near market. The buyer purchased the property to develop a 12,000 SF medical office building. The finished building will be leased to Lorenz Clinic, a mental health practice, which also has offices in Victoria, Chaska and Prior Lake. P ATCHIN M ESSNER Valuation Counselors 47 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 2 Location: 5715 Memorial Avenue North Oak Park Heights, Minnesota PID: 06.029.20.13.0013 Buyer: TCO Real Estate-Fund 2, LLC Seller: Gregory and Lorene Clark Date of Sale: March 2020 Zoning/Guiding: B-3, Highway Business & Warehouse / Highway Business & Warehouse Intended Use: Medical Office Traffic Count: 23,100 AADT (2019), Stillwater Boulevard Size: 239,632 SF, or 5.50 Acres Sale Price: $1,750,000 Price per SF: $7.30 Remarks: -length transaction of a property located in the southwest quadrant of Highway 36 and Stillwater Boulevard in Oak Park Stillwater Area High School, Kwik Trip, and Public Storage. The comparable was purchased by Twin Cities Orthopedics. P ATCHIN M ESSNER Valuation Counselors 48 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 3 Location: SEC Osgood Avenue and Osman Avenue Oak Park Heights, Minnesota PID: 04.029.20.11.0160 Date of Sale: June 2019 Buyer: Dave Trimert JR Seller: McCullough & Sons Incorporated Zoning/Guiding: B-2, General Business / Commercial Intended Use: Auto Repair Store th Traffic Count: 11,200 AADT (2019), Osgood Avenue; and 890 AADT (2019), 60 Street Size: 113,692 SF, or 2.61 Acres Sale Price: $550,000 Price per SF: $4.84 Remarks: This is an openly-marketed, arm's-length transaction of a property located in the southeast quadrant of Highway 36 and Osgood Avenue. The property was purchased for an auto repair store. Nearby uses include Andersen Corporation to the west and residential uses to the east and south of the comparable. P ATCHIN M ESSNER Valuation Counselors 49 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 4 Location: XXXX Keokuk Avenue Lakeville, Minnesota PID(s): 22.035.000.1012 Date of Sale: March 2018 Buyer: Compeer Financial, FLCA Seller: Lakeville Land, Ltd. Limited Partnership Zoning/Guiding: C-3, General Commercial / Commercial Intended Use: Office th Traffic Count: 8,000 AADT (2019), 210 Street; and 225 AADT (2018), Keokuk Avenue Size: 243,065 SF, or 5.58 Acres Sale Price: $1,884,000 Price per SF: $7.75 Remarks: This is an openly-marketed, arm's-length transaction of a property th located in the southwest corner of Interstate 35 and 210 Street in Lakeville. The property was purchased to build an owner/occupied office. P ATCHIN M ESSNER Valuation Counselors 50 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 5 Location: 1325 Corporate Center Curve Eagan, Minnesota PID(s): 10-22535-00-010 Buyer: Advantage Equities 10544 LLC Seller: Eagandale Properties, LLC Date of Sale: May 2017 Zoning/Guiding: PD, Planned Development / Major Office Intended Use: Hotel Traffic Count: 5,600 ADT (2019), Corporate Center Drive Size: 97,690 SF, or 2.24 Acres Sale Price: $585,000 Price per SF: $5.99 Remarks: -length transaction. According development. The site is currently listed for sale with an asking price of $1,149,000, or $11.76 per SF. The listing brochure indicates the site is fully entitled for an 87-room Comfort Suites hotel. P ATCHIN M ESSNER Valuation Counselors 52 22029-1 SALES COMPARISON APPROACH Explanation of Adjustments Property Rights: All of the sales represent the transfer of the fee simple interest. Therefore, no adjustments are necessary. Financing: No unusual financing was discovered that would have an impact on the sale price. Therefore, no adjustments are necessary. Conditions of Sale: All of the comparable sales are considered -length transactions by unrelated parties and require no adjustment for conditions of sale. Special Assessments: None Other Expenditures: No additional expenditures were required for the comparables. Market Conditions: This adjustment reflects differences in market conditions between the date of appraisal and the date the comparables sold. The comparable sales occurred between May 2017 and April 2020. The commercial market has been stable with development occurring throughout the market over the past few years. The outbreak of COVID-19 was declared a global pandemic on March 11, 2020. Since the pandemic declaration, the affects of the pandemic on the real estate market have yet to be determined. Therefore, the market conditions adjustment is based on 5% annual appreciation from 2017 through March 2020. No further adjustment is applied from March 2020 to April 2020 since the impact is not known. Location: This adjustment is based upon observations of both the subject and the comparables. Factors such as access, lot orientation, type of road frontage, neighborhood amenities, and surrounding land use were considered when making this adjustment. Comparables 1, 2, 4, and 5 are considered superior to the subject regarding location and downward adjustments are made. Comparable 3 is located south of Highway 36 in Oak Park Heights with no visibility to the highway, and an upward adjustment is applied. P ATCHIN M ESSNER Valuation Counselors 53 22029-1 SALES COMPARISON APPROACH Explanation of Adjustments Size: The subject property has a land area of 45,302 SF, or 1.04 acres, net of existing right-of-way. The comparables range in size from 57,253 SF to 243,065 SF. Properties of this size are generally sold on a per SF basis. Typically, a smaller property will demand a higher price per SF than a larger property. This inverse relationship is present among the comparable sales. Size adjustments are based on a curve. Shape: The subject is triangular in shape, which can limit the utility of the site. Comparables 1, 2, and 4 are rectangular sites and a 5% downward adjustment is applied. Comparables 3 and 5 are irregular and triangular in shape and considered to have similar development utility. As such, no adjustment is made to these two comparables. Terrain: The subject property is generally level and open. Nearly all of the comparables are considered similar in terrain and no adjustments are made. However, Comparable 3 has a sloping terrain and wooded topography, and an upward adjustment is applied to this sale. Zoning - Guiding: All of the comparable sales have similar zoning and guiding, and no adjustments are necessary. Other: None Analysis The five comparable land sales range in unadjusted unit price from $4.84 per SF to $7.75 per SF, with an average of $6.62 per SF of land. After the adjustment process, the five comparable land sales range in unit price from $6.24 per SF to $7.76 per SF, with an average of $6.82 per SF of land. The adjustment process has tightened the range of the comparable sales, indicating the appropriateness of the adjustments utilized. Generally speaking, all of the comparables are commercial properties that were purchased for office, medical office, auto repair and hotel use. Comparable 1 is located south of th 150 Street (Co Rd 42) along the east side of Chippendale Avenue in Rosemount, Minnesota. The immediate area is nearly developed with a mix of impulse and destination- P ATCHIN M ESSNER Valuation Counselors 54 22029-1 SALES COMPARISON APPROACH Analysis oriented retail and office uses. This comparable is considered superior in location and shape to the subject property. Comparable 2 is also located in a more developed commercial area that was purchased for a medical office building. This comparable is considered superior to the subject as well. Comparable 3 located in Oak Park Heights in the vicinity of Andersen Corporation to the west and commercial uses to the north. The site has sloping topography with wooded terrain. Comparable 4 is located at the southwest th corner of Interstate 35 and 210 Street in Lakeville. This comparable is least similar to the subject site since the comparable is located at a highway interchange. Comparable 5 is located south of Interstate 494 and east of Pilot Knob Road in Eagan. The location of this comparable is in a commercial and office area. All of the comparables are considered useful in this analysis, and the overall gross 12% to 33%. th Comparable 4 is located at the southwest corner of Interstate 35 and 210 Street in Lakeville, which is a more impulse-oriented commercial location at a highway interchange. Therefore, this comparable is given less weight in this analysis. The remaining comparables are given similar weight in this analysis. Considering the above, the market value of the subject, as of June 24, 2020, is estimated to be $6.75 per SF. Therefore, the market value of the subject is estimated as follows: 45,302 SF x $6.75 per SF = $305,789, rounded $306,000 Since the subject is improved with a single-family residential home that is approximately 1,516 SF of gross building area, demolition costs, based on Marshall and Swift cost estimator, for the single-family home are estimated at approximately $5.00 per SF of building area. However, since on an interim basis the home improvements are considered to contribute a nominal value, this nominal improvement value generally off-sets the demolition costs. P ATCHIN M ESSNER Valuation Counselors 55 22029-1 ADDENDA P ATCHIN M ESSNER Valuation Counselors 56 22029-1 EXHIBIT 1 (Pages 57-58) P ATCHIN M ESSNER Valuation Counselors 57 22029-1 P ATCHIN M ESSNER Valuation Counselors 58 22029-1 P ATCHIN M ESSNER Valuation Counselors 59 22029-1 EXHIBIT 2 (Pages 60-61) P ATCHIN M ESSNER Valuation Counselors 60 22029-1 INTERIOR PHOTOGRAPHS OF SUBJECT View of Living Room View of Kitchen View of Living Room View of Kitchen and Dining Area View of Bedroom One View of Bedroom Two P ATCHIN M ESSNER Valuation Counselors 61 22029-1 INTERIOR PHOTOGRAPHS OF SUBJECT View of Bedroom Three View of Bathroom View of Lower Level View of Lower Level View of Lower Level View of Garage P ATCHIN M ESSNER Valuation Counselors 62 22029-1 CONTINGENT AND LIMITING CONDITIONS (Pages 63-65) P ATCHIN M ESSNER Valuation Counselors 22029-1 63 CONTINGENT AND LIMITING CONDITIONS The value estimates and conclusions in the appraisal are made subject to these assumptions and conditions: 1. No title search has been made and the reader should consult an appropriate attorney or title insurance company for accurate ownership data. Title to the property is assumed to be good and marketable unless otherwise stated. 2. The legal description, furnished or otherwise, is assumed to be correct. No responsibility is assumed for the legal description or for matters including legal or title considerations. 3. The information contained in this report is not guaranteed, but it has been gathered from reliable sources. The appraiser(s) certify that, to the best of their knowledge and belief, the statements, information and materials contained in the appraisal are correct. 4. All value estimates in this report assume stable soil and any necessary soil corrections are to be made at the seller's expense, unless otherwise noted. 5. The site plan, if any, in this report is included to assist the reader in visualizing the property, but we assume no responsibility for its accuracy. 6. The market value herein assigned is based on conditions which were applicable as of the effective date of appraisal, unless otherwise noted. 7. The appraiser(s) that signed this report shall not be required to prepare for, or appear in court, or before any board or governmental body by the reason of the completion of this assignment without predetermined arrangements and agreements. 8. Surveys, plans and sketches may have been provided in this report. They may not be complete or be drawn exactly to scale. 9. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person, other than the party to whom it is addressed, without the written consent of the appraiser, and in any event only with properly written qualification and only in its entirety. 10. Information in the appraisal relating to comparable market data is more fully documented in the confidential file in the office of the appraiser. P ATCHIN M ESSNER Valuation Counselors 22029-1 64 CONTINGENT AND LIMITING CONDITIONS (CONTINUED) 11. All studies and field notes will be secured in our files for future reference. 12. It is assumed that all applicable zoning and use regulations and restrictions have been complied with, unless a non-conformity has been stated, defined and considered in the appraisal report. And, it is assumed that the utilization of the land and any improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted within the report. 13. The distribution of the total valuation in this report between land and any improvements, if stated, applies only under the reported highest and best use of the property. The allocations of value for land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. 14. It is assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless non-compliance is stated, defined and considered in the appraisal report. 15. The appraiser was not aware of the presence of soil contamination on the subject property, unless otherwise noted in this appraisal report. The effect upon market value, due to contamination was not considered in this appraisal, unless otherwise stated. 16. The appraiser was not aware of the presence of asbestos or other toxic contaminants in any building(s) located on the site, unless otherwise noted in this report. The effect upon market value, due to contamination was not considered in this appraisal, unless otherwise stated. 17. Unless otherwise stated in this report, the existence of hazardous material, which may or may not be present on the property, was not observed by the appraiser. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect such substances. The value estimate is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if desired. 18. The value stated in this report is fee simple, assuming responsible owner-ship and management, unless otherwise indicated. This appraisal recognizes that available financing is a major consideration by typical purchasers of real estate in the market, and the appraisal assumes that financing is or was made available to purchasers of property described herein. P ATCHIN M ESSNER Valuation Counselors 22029-1 65 CONTINGENT AND LIMITING CONDITIONS (CONTINUED) 19. The appraiser has neither present nor contemplated interest in the property appraised and employment is not contingent upon the value reported. 20. Unless otherwise stated in this report, the appraisers have not made a survey or analysis to determine whether any buildings on the property are in compliance with "The Americans with Disabilities Act" (ADA). If the property is not in compliance with the ADA, it could have a negative effect on the value of the property. 21. The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated. P ATCHIN M ESSNER Valuation Counselors 22029-1 66 APPRAISER QUALIFICATIONS (Page 67) P ATCHIN M ESSNER Valuation Counselors 22029-1 67 QUALIFICATIONS OF CHRISTINE L. MACKAMAN PROFESSIONAL AFFILIATIONS MAI, AI-GRS, Appraisal Institute Certified General Real Property Appraiser, Minnesota License No. 20517275 BUSINESS EXPERIENCE Patchin Messner Valuation Counselors, Principal, 2015 to Present CM Valuation, Principal, 2011 to Present Cassidy Turley, 2004-2010 Metropolitan Council, 2001-2004 EDUCATIONAL BACKGROUND Master of Urban and Regional Planning, University of Minnesota Bachelor of Arts Degree, Albion College SPECIALIZED REAL ESTATE Appraisal Institute/American Institute of Real Estate Appraisers Course Work: TRAINING Real Estate Appraisal Principles Basic Valuation Procedures Residential Case Study Standards of Professional Appraisal Practice Basic Income Capitalization Advanced Income Capitalization Highest & Best Use and Market Analysis Advanced Sales Comparison and Cost Approaches Report Writing and Valuation Analysis Advanced Applications Business Practice and Ethics Litigation Appraising: Specialized Topics and Applications SEMINARS ATTENDED: Appraisal Institute Annual Real Estate Trends Annual Forecast/Industry Forecast Uniform Appraisal Standards for Federal Land Acquisitions (Yellow Book) APPRAISAL EXPERIENCE Preparation of appraisals for eminent domain, tax appeal, estate planning, acquisition/disposal, and financing. Properties appraised include: hospitals, apartment complexes, office and industrial buildings, shopping centers, single family residences and development land. RELATED EXPERIENCE North Star Chapter of the Appraisal Institute: Sectary, present North Star Chapter of the Appraisal Institute: Government Relations Committee, present North Star Chapter of the Appraisal Institute: Region III Representative, past North Star Chapter of the Appraisal Institute: Candidate Guidance Committee Chair, past North Star Chapter of the Appraisal Institute: Board of Directors, past P ATCHIN M ESSNER Valuation Counselors 22029-1 iv SUMMARY OF SALIENT FACTS AND CONCLUSIONS Fee Owner: Jeffrey and Tamara Meyers Location: 8991 West Point Douglas Road South Cottage Grove, Minnesota Date of Valuation: June 24, 2020 Dates of Inspection: June 24, 2020 Property Appraised: Real Property Rights & Interests Appraised: Fee Simple Market Value Zoning: B2, Retail Business District Guided Future Land Use: Mixed Use (2030 and 2040) Site Description: The subject site comprises 45,302 SF, or 1.04 acres of land, net of existing right-of-way. The site is triangular in shape and is generally level and open. The property fronts along West Point Douglas Road in Cottage Grove. Description of Improvements: The subject is improved with a single-family home that was built in 1965 and comprises 976 SF of finished living area including three bedrooms and one full bathroom. Additionally, there is unfinished basement space and an attached two- car garage. Highest and Best Use: As Vacant A destination-oriented commercial use As Improved Redevelop the site with a destination-oriented commercial use, and on an interim basis the current single-family home Market Value Conclusion: $306,000 P ATCHIN M ESSNER Valuation Counselors 22029-1 v TABLE OF CONTENTS ITEM PAGE NO. LETTER OF TRANSMITTAL ....................................................................................... i-ii CERTIFICATION ........................................................................................................ iii SUMMARY OF SALIENT FACTS AND CONCLUSIONS .............................................. iv TABLE OF CONTENTS ................................................................................................ v PHOTOGRAPHS OF SUBJECT .................................................................................. vii AERIAL VIEW OF SUBJECT ......................................................................................... x SUBJECT LOCATION MAP ........................................................................................ xi PROPERTY APPRAISED ............................................................................................... 1 DATE OF APPRAISAL .................................................................................................. 1 INSPECTION OF THE PROPERTY ............................................................................... 1 PROPERTY OWNERSHIP ............................................................................................ 1 SALES HISTORY .......................................................................................................... 2 CLIENT AND INTENDED USER ................................................................................. 2 INTENDED USE .......................................................................................................... 2 PROPERTY RIGHTS APPRAISED ................................................................................. 2 PURPOSE OF APPRAISAL ........................................................................................... 3 MARKET VALUE DEFINED .......................................................................................... 3 COMPETENCY OF APPRAISER ................................................................................... 4 SCOPE OF WORK ...................................................................................................... 4 ENVIRONMENTAL CONSIDERATIONS ...................................................................... 6 HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS .................. 6 REGIONAL AND CITY DATA ..................................................................................... 7 NEIGHBORHOOD DATA ......................................................................................... 26 LOCATION AND LEGAL DESCRIPTION ................................................................... 30 TAX AND ASSESSMENT DATA ................................................................................. 30 ZONING DATA ........................................................................................................ 31 ZONING MAP .......................................................................................................... 33 FUTURE LAND USE MAP ......................................................................................... 34 FUTURE LAND USE AND AREAS OF CHANGE MAP ............................................... 36 PROPERTY DESCRIPTION ........................................................................................ 37 PLAT MAP ................................................................................................................ 39 HIGHEST AND BEST USE ......................................................................................... 40 P ATCHIN M ESSNER Valuation Counselors 22029-1 vi TABLE OF CONTENTS (CONTINUED) ITEM PAGE NO. EXPOSURE AND MARKETING TIME ......................................................................... 43 APPRAISAL PROCEDURES AND TECHNIQUES ........................................................ 43 SALES COMPARISON APPROACH ........................................................................... 44 ADDENDA EXHIBIT 1 - SUBJECT'S SALE LISTING ................................................................. 55 EXHIBIT 2 - SUBJECT'S INTERIOR PHOTOGRAPHS ............................................ 59 CONTINGENT AND LIMITING CONDITIONS .................................................... 62 APPRAISING QUALIFICATIONS OF CHRISTINE L. MACKAMAN ........................ 67 P ATCHIN M ESSNER Valuation Counselors 22029-1 vii PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Front Façade of Subject Property East and South Exterior Facades of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-1 viii PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Exterior Facade of Subject Property West and South Exterior Facades of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-1 ix PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Looking Southeasterly at Subject Property from West Point Douglas Road Looking Southwesterly at Subject Property from West Point Douglas Road P ATCHIN M ESSNER Valuation Counselors 22029-1 x PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) th Looking Northerly at Subject Property from 96 Street Aerial View of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-1 xi SUBJECT LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 1 22029-1 PROPERTY APPRAISED The subject of this report is a single-family dwelling located at 8991 West Point Douglas Road South in Cottage Grove, Minnesota. The site is approximately 45,302 SF, or 1.04 acres, net of existing right-of-way, and is improved with a split-level, single-family home that was built in 1965. The subject-family home comprises approximately 976 SF of finished space with a full unfinished basement. Additionally, there is a two-car attached garage. The appraiser observed a musty odor in the basement and noted open windows and running fans at the time of inspection. As such, there may be a possibility of water intrusion. However, given the lack of visible impairment, we assume the basement space is unimpaired. Moreover, based on the highest and best use analysis provided herein, the highest and best use of the subject property is to redevelop the site for a destination- oriented commercial use with the existing home as an interim use. DATE OF APPRAISAL The effective date of this appraisal is June 24, 2020. INSPECTION OF THE PROPERTY Christine Mackaman inspected the subject on June 24, 2020. The property owner was provided the opportunity to accompany the appraiser on an inspection, but was not present. PROPERTY OWNERSHIP The property is owned by Jeffrey and Tamara Meyers. P ATCHIN M ESSNER Valuation Counselors 2 22029-1 SALES HISTORY The Uniform Standards of Professional Appraisal Practice requires that all sales of the subject during the previous three years be reported and analyzed. According to Washington County records, there have been no sales of the subject property within the previous three years. The property is currently listed for sale on the Northstar Multiple Listing Service with an asking price of $495,000. The subject was originally listed for sale on February 7, 2020 for $565,000. Based on our analysis provided herein, the listing price is considered above market value. We have provided improved single-family home comparables and commercial land comparable sales to support our estimated market value. CLIENT AND INTENDED USER The client and intended user of this appraisal assignment is the City of Cottage Grove. INTENDED USE The intended use of this appraisal is to provide valuation guidance to the City of Cottage Grove regarding the potential acquisition of the subject property. There is no other intended use for this appraisal report. PROPERTY RIGHTS APPRAISED The subject property will be appraised by estimating the market value of the fee simple interest of the real estate, subject to existing easements. For use in this appraisal, the fee simple interest in the real estate is subject to the following definition obtained on Page 90 of , Sixth Edition, Appraisal Institute. 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. P ATCHIN M ESSNER Valuation Counselors 3 22029-1 PURPOSE OF THE APPRAISAL The purpose of the appraisal is to develop an opinion of market value for the subject property . MARKET VALUE DEFINED Market value as utilized in this appraisal report conforms to the following definition obtained from Page 142 of , Sixth Edition. The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: Buyer and seller are typically motivated; Both parties are well informed or well advised, and acting in what they consider their best interests; A reasonable time is allowed for exposure in the open market; Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 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. Unless otherwise noted in the appraisal report, market value shall represent cash equivalent terms where the seller receives all cash for their interest. The property may be financed at typical market terms under this definition. The above definition describes market value as an exchange concept. According to , Sixth Edition, at Page 245, value in exchange is defined as unt that can be obtained from an asset if exchanged P ATCHIN M ESSNER Valuation Counselors 4 22029-1 COMPETENCY OF APPRAISER Christine L. Mackaman has the knowledge and experience to complete this appraisal assignment competently and in compliance with USPAP. Refer to the Appraiser Qualifications in the Addenda of this report for further details. SCOPE OF WORK This document is intended to provide a market value appraisal of the property. This appraisal report is intended to comply with the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation. It has also been performed in compliance with the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. The appraisal task is to estimate the fee simple market value of the real property. Summary of Appraisal Methodology In this analysis, the following data and concepts pertaining to the subject property have been examined. 1. Physical Characteristics of Real Property, including: Inspection of the Subject Property on June 24, 2020 This inspection was conducted in order to gather information about characteristics of the subject that are relevant to the valuation problem. Review of available Aerial Maps Observation of the Local Market and the Subject's Place within this Market 2. Non-Physical Characteristics of Real Property, including: Property Rights We have examined property rights of the subject. Legal Description The legal description was obtained from Washington County public information and is assumed to be accurate. Existing Road, Drainage and Utility Easements, if any P ATCHIN M ESSNER Valuation Counselors 5 22029-1 SCOPE OF WORK Summary of Appraisal Methodology 2. Non-Physical Characteristics of Real Property (continued): Tax and Assessment Data Zoning and Land Use Data We have examined the City of Cottage Grove Zoning Ordinance and Comprehensive Plan. 3. Observations and Data Concerning the Subject Property's Market and Transactions within this Market: Sales of Land and Improved Properties In order to gather comparable land and improved sales, we searched the Northstar Multiple Listing Service (MLS), RediComps, Electronic Certificate of Real Estate Value (eCRV) database, and our internal files. After selecting the comparable sales, a comparative analysis of relevant factors that influence value was undertaken to adjust the sales to the subject property based upon the actions and preferences demonstrated by participants in the marketplace. Supply and Demand Generators of the Market Financing available within the Market Perception of the Market as to the Future From the above data and concepts, we have made the following analyses: Highest and Best Use Analysis of the Subject Property Application of Appropriate Approaches to Value for the Property The sales comparison approach is utilized to value the subject. The cost approach and income approach are not considered applicable in this case, given the highest and best use is for redevelopment to a destination- oriented commercial use. Correlation and a final estimate of value are reconciled as the final step. P ATCHIN M ESSNER Valuation Counselors 6 22029-1 ENVIRONMENTAL CONSIDERATIONS Many homes built before 1980 contain asbestos in old floor tiles and ceiling tiles, as well as in other construction materials. However, the reader is advised that the appraiser is not qualified to perform inspections concerning the existence or absence of environmental concerns. Therefore, for purposes of this appraisal, it is assumed that the construction materials were not manufactured with asbestos. Additionally, the City has reported the high levels of perfluoroalkyl substances (PFAs). However, the state provides granular activated carbon filters to help reduce the concentration levels. Furthermore, it is assumed that no other environmental concerns such as PCBs, toxic and hazardous soil or ground water contamination exist upon the subject as of the date of this appraisal report. If any environmental contaminants do exist within the subject property, the assignment results would likely be different. HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS The definitions of extraordinary assumption and hypothetical condition, as taken from , Sixth Edition (Appraisal Institute, 2015), are as follows. Following these definitions is a description of any extraordinary assumptions and/or hypothetical conditions pertinent to this appraisal. Extraordinary Assumption -- Hypothetical Condition P ATCHIN M ESSNER Valuation Counselors 7 22029-1 HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS We have not assumed any hypothetical conditions or extraordinary assumptions in this appraisal. REGIONAL AND CITY DATA Location The subject property is located in Cottage Grove, Washington County, Minnesota. Cottage Grove is an outer-ring suburb of the Twin Cities Metropolitan Area. The Minneapolis-St. Paul Metropolitan Statistical Area (MSA) is situated in the north central portion of the United States, approximately 275 miles south of the U.S./Canadian Border and 400 miles northwest of Chicago, Illinois. -St. Paul MSA is located in the southeastern region of the State of Minnesota at the confluence of the Mississippi and Minnesota Rivers, or at the crossroads of Interstate 94 (east/west) and Interstate 35 (north/south). The Twin Cities serves as a regional economic center for the upper Midwest. According to the U.S. Census Bureau, the Minneapolis-St. Paul MSA includes sixteen Counties: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Le Sueur, Mille Lacs, Ramsey, Scott, Sherburne, Sibley, Washington and Wright Counties in Minnesota and Pierce and St. Croix Counties in Wisconsin. Government Cottage Grove has a City Council/Mayor form of government. On the regional level, the core seven counties of the Minneapolis-St. Paul MSA, which include Anoka, Carver, Dakota, Hennepin, Ramsey, Scott and Washington Counties are under the jurisdiction of the Metropolitan Council. The Metropolitan Council is the regional policy-making body, planning agency and provider of essential services. The Metropolitan Council is led by a 17-member policy-making board, which guides the strategic growth of the seven-county metropolitan area. P ATCHIN M ESSNER Valuation Counselors 8 22029-1 REGIONAL AND CITY DATA Population According to the 2010 census, the seven-county metropolitan area had a total population of 2,849,567. Based upon data compiled by the U.S. Census Bureau, the Metropolitan Council reports the following population trends for Cottage Grove, Washington County, and the seven-county metropolitan area. POPULATION Seven-County Cottage Washington Metropolitan Year GroveCountyArea 2000 Census30,582201,1302,642,062 2010 Census34,589238,1362,849,567 2018 Estimate*37,341261,5123,113,338 2020 Estimate*38,400269,2703,160,000 2030 Estimate*42,200304,7103,459,000 2040 Estimate*47,000335,7903,738,000 *As projected by the Metropolitan Council The population data shows that Cottage Grove realized moderate growth between 2000 and 2010, increasing at a compounded annual growth rate of 1.24%. Washington County as a whole also experienced similar growth, with a compounded annual growth rate of 1.70% over the same time period. In comparison, the Seven-County metropolitan area grew at a 0.76% compounded annual rate. As estimated by the Metropolitan Council, moderate growth is expected to continue for Cottage Grove, as well as for Washington County and the larger metropolitan area. Households Based upon data compiled by the U.S. Census Bureau, the Metropolitan Council reports the following household trends for Cottage Grove, Washington County and the Seven- County metropolitan area on the following page. P ATCHIN M ESSNER Valuation Counselors 9 22029-1 REGIONAL AND CITY DATA Households HOUSEHOLDS Seven-County Cottage Washington Metropolitan Year GroveCountyArea 2000 Census9,93271,4621,021,456 2010 Census11,71987,8591,117,749 2018 Estimate*12,55396,4241,213,980 2020 Estimate*13,300102,4901,264,000 2030 Estimate*15,200118,5201,402,000 2040 Estimate*17,300132,4001,537,000 *As projected by the Metropolitan Council The household data indicates that Cottage Grove and Washington County realized moderate household growth between 2000 and 2010. Cottage Grove realized a compounded annual growth rate of 1.67%. Washington County experienced a 2.09% compounded annual growth rate in households over the same time period, which is higher than the Seven-County metropolitan a0.90%. Growth has moderated across all markets in recent years with the decline of residential permit activity since the most recent recession. Employment employment sector. The area tends to have lower rates of unemployment than the nation, even in challenging economic cycles. The following table illustrates local to national unemployment trends. The figure on the following page shows average annual unemployment rates for Cottage Grove, Washington County, and the metro area. P ATCHIN M ESSNER Valuation Counselors 10 22029-1 REGIONAL AND CITY DATA Employment As can be observed from the data above, local and regional unemployment rates generally trend lower than the national and state average. Furthermore, rates have improved significantly from 2009 levels. Household Income Trends Household income trends are a good indication of the overall economic health of a city, and are related to the previous employment and labor force discussion. Cottage Grove and Washington County have similar median household incomes, as indicated by the median household income levels illustrated in the following chart. In addition, the median household income for Cottage Grove has trended above that of the Seven-County Twin Cities Area since at least 1990. P ATCHIN M ESSNER Valuation Counselors 11 22029-1 REGIONAL AND CITY DATA Household Income Trends Single-Family Housing Values As provided by the Minneapolis Area Association of Realtors, historic median home price data for Cottage Grove, nearby communities, Washington County, and the 13-county metropolitan area is shown in the following table. MEDIAN HOME SALE PRICES 20092010201120122013201420152016201720182019 Afton$307,000$330,000$430,000$275,000$409,500$412,375$435,000$452,500$450,000$492,000$508,500 Woodbury$239,000$243,750$219,700$240,000$267,500$284,000$288,600$294,500$312,400$325,000$352,500 Cottage Grove$180,000$174,450$160,000$174,900$194,000$209,900$222,000$240,000$250,000$262,500$290,000 Washington County$189,000$195,000$179,000$200,000$220,000$236,000$242,300$260,000$278,900$300,000$325,000 Twin Cities (13-County)$165,000$169,900$150,000$167,900$192,000$205,600$220,000$232,000$247,500$265,000$282,000 Source: Minneapolis Area Association of Realtors As indicated, median home prices in Cottage Grove have been lower than in the surrounding communities of Afton and Woodbury, as well as for Washington County as a P ATCHIN M ESSNER Valuation Counselors 12 22029-1 REGIONAL AND CITY DATA Single-Family Housing Values whole. However, the median sale prices have trended above the 13-County Twin Cities area. Home prices declined during the Great Recession starting in 2008, but have been increasing steadily since 2012. Construction Activity Residential developers remained hesitant to take risks on growth in outer-ring suburbs during the market recovery and, instead, focused on in-fill sites in strong, core communities. As of recently, much of the in-fill sites have been developed, and investors have been expanding into outer-ring suburbs, primarily acquiring land within and along the edge of the Metropolitan Urban Service Area, particularly in suburban cities that have well-regarded public schools. Subdivisions are evolving to include a mix of housing types, price ranges and lot widths. Mid-density residential products such as single level and villa- style homes, along with for-sale townhomes, have also been on the rise. Since recovering from the Great Recession, the commercial and industrial real estate markets in the Twin Cities metropolitan area have been performing well in the inner- portion of the metro area at prime locations, which has extended further in the metro area. The following charts summarize construction activity in Cottage Grove, Washington County, and the Twin Cities metropolitan area, with data obtained from the Metropolitan Council. P ATCHIN M ESSNER Valuation Counselors 13 22029-1 REGIONAL AND CITY DATA Construction Activity P ATCHIN M ESSNER Valuation Counselors 14 22029-1 REGIONAL AND CITY DATA Construction Activity Industry and Economic Climates As previously discussed, Minnesota is home to 17 companies listed on the 2019 Fortune 500 list, as well as privately held firms listed on the Forbes 500 list. Large insurance companies based in the Twin Cities include UnitedHealth Group, Thrivent Financial, Minnesota Mutual and the St. Paul Travelers Companies. The Twin Cities is home to the corporate headquarters of US Bank and the regional headquarters of Wells Fargo, two of the largest commercial bank holding companies. One of the largest thrift institutions, TCF Reserve Bank is located in Minneapolis. Enhanced by the vast and rich agricultural region surrounding the Twin Cities, long-term analysis of economic and demographic data reveals a trend of general growth and stability - isolated from the national and global economic events that occurred in 2008 and 2009, P ATCHIN M ESSNER Valuation Counselors 15 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates which sent the nation into a deep recession. The national and regional economies, however, have experienced significant improvements since 2013, with real economic growth driven by improved employment. As part of the valuation process, an analysis of the market affecting the subject property is conducted. This analysis helps lead to conclusions concerning the marketability and/or income potential of the subject property. In this context, a review of the general metropolitan area market is presented. The information in this market analysis was January 2020 Minneapolis/St. Paul, as well as the Metropolitan Council and other commercial brokerage publications. Land Demand for industrial sites continued to remain active in the second half of 2019. The strong demand is partly because suburban cities have become more amenable to new projects like bulk distribution centers as communities realize the likelihood of attracting office development is minimal. Industrial users are seeking larger sites to accommodate the rapidly increasing space requirements of e-commerce and fulfillment businesses. Also, they are looking for sites that feature convenient access to transportation corridors, as it is one way to attract employees in a very tight labor market. In the past, well-known developers often built speculative bulk warehouse or office/warehouse projects. This still remains true; however, companies are now opting for built-to-suit projects, through owner-occupied or single- tenant arrangements. New infrastructure projects, including sewer and water extensions and new freeway interchanges have driven up land prices in certain new industrial zoned/guided areas. Multi-family construction saw a shift from urban submarkets to underserved suburban areas where cities are increasingly allowing the repurposing and reguiding of land. Luxury market-rate apartments are starting to be developed in affluent suburbs, where rents have exceeded expectations. Still, demand is strong for sites that are within walking distance of popular amenities such as grocery stores or proximate to transit routes. P ATCHIN M ESSNER Valuation Counselors 16 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Land (continued) Single-family demand remained strong in 2019. Developers have shifted to smaller and affordable housing types. These housing types are suited for retiring baby boomers and first-time homebuyers, which include young compact homes as possible on their land positions, seeking to profit on volume. Homebuilders continue to seek large sites located in suburban cities that have well-regarded public schools. Subdivisions are evolving to include a mix of housing types, price ranges and lot widths. Developers are also to focusing on constructing townhome products that cater to first-time homebuyers. Self-storage facilities are expanding their footprint in the Twin Cities market, thanks in part to cities allowing them in areas that were reserved for other uses. They are able to pay top dollar for the best sites. Demand for agricultural land was limited during 2019, as pressure on agricultural land prices remained intense, mostly due to low commodity prices, global and U.S. policy changes. Agricultural land prices were relatively stable during the second half of 2019 even with poor weather and the trade dispute with China ongoing. In certain cases, farmers have felt pressure to sell their land for residential or industrial development. Retail demand is primarily coming from individual users that are immune from online shopping. Starbucks, Dunkin and Chick-fil-A were acquiring sites in the second half of 2019. The effect of Amazon.com continues to be felt by larger retailers. Retail land- micro-demographic data of surrounding areas. Demand for office and hospitality land is negligible. The outlook for 2020 continues to look well for the industrial, multi-family, and single-family residential sectors. Political uncertainties related to the 2020 presidential election could put a damper on the markets in the second half of the year. P ATCHIN M ESSNER Valuation Counselors 17 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Retail The retail market has entered a transitional period where retailers, landlords, and developers are dealing with changing consumer behaviors, e- commerce competition, store closings/downsizing, and fewer new concepts entering the market. In the first half of 2019, the Twin Cities market experienced positive absorption of 22,157 SF. Sears at the Mall of America was the only significant big-box vacancy that occurred in the community centers submarket in the first half of 2019. In the second half of 2019, the Twin Cities market experienced positive absorption of 428,626 SF. As such, the total absorption for 2019 was 450,783 SF. The Twin Cities retail vacancy rate reached 9.7% in the first half of 2019, the highest it had been since 2010 and up from 9.4% at the end of 2018. By the end of 2019, the retail vacancy rate dipped slightly to 9.2%. Many of the challenges the Twin Cities market faces are shared across the nation. The majority of activity in the Twin Cities market is being driven by value- add retailers, fast-casual restaurants, active lifestyle concepts, coffee shops, service retailers, and medical users. Value retailers that are expanding in the market include . Expanding fitness concepts include F-45 Training, Orangetheory, Planet Fitness, Yoga Fit, Barre3, Xperience Fitness, Life Time Fitness, and karate concepts. Fast-casual restaurants are also in expansion mode. These include Crisp & Green, Chick-fil-- Robbins, and Caribou Coffee. Service retail categories such as nail/hair salons, cell phone retailers, banks, financial services firms, and day care centers have been more protected from the e-commerce emergence. In 2019, JPMorgan Chase opened its first three bank branches in the Twin Cities. One is located in Minneapolis on the University of Minnesota campus, one is located along Grand Avenue in Medical users are also beginning to fill vacant retail space. Examples of this include Associated Eye opening at CityPlace, a mixed-use development in Woodbury, and Park Nicollet converting the Mann Theater in St. Louis Park into a specialty medical center. Also, Allina Health is set to open a clinic in Calhoun Squa P ATCHIN M ESSNER Valuation Counselors 18 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Retail (continued) Life Time Fitness redeveloped the former J.C. Penney at Southdale Center in Edina. Grocers have also started exploring going into malls. Mall owners are also beginning to develop or split off underutilized parking areas. Some examples of these types of development include iFLY, Zupas, Steakhouse at Rosedale Center in Roseville, and Shake Shack and Restoration Hardware at Southdale in Edina. No approved, large-scale projects are in the pipeline. Retail development has mostly been one-off or small mixed-use projects in urban areas and first- ring suburbs. For grocers, activity is slowing. The market is becoming saturated and good sites have become more difficult to find and expensive. Active grocers include Hy- and Fresh Thyme Farmers Market. Cub Foods is continuing to remodel stores. However, SuperValu, Cub As such, many shopping center investors are waiting for clarification about their future operation before purchasing Cub Foods anchored centers. The Twin Cities market has felt and will continue to feel the impact of numerous national retailers closing. Big box vacancies are largely attributed Us, and Shopko. Bankruptcies and store closings have caused uncertainty in the retail market. Even so, as more vacancies are backfilled, the retail sector could absorb approximately 150,000 SF in the first half of 2020. Most of the big-box vacant space will be divided to accommodate smaller users. Spaces in less attractive centers will be harder to lease, and landlords may need to shorten the length of leases or add termination clauses. Mall owners have been filling vacancies with restaurants, entertainment, example, Scheels is redeveloping the former Sears at Eden Prairie Center. P ATCHIN M ESSNER Valuation Counselors 19 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Office Approximately 557,601 SF of absorption took place in the first half of 2019 and 202,384 SF of absorption took place in the second half of 2019, bringing the positive office absorption in the last year to 759,985 SF. The market has remained active despite tenants downsizing and big users trading multi-tenant spaces in for build-to-suits and corporate campuses. Additionally, many submarkets are battling a surplus of Class B office space. While there is positive leasing activity, this momentum is somewhat offset from space returning to the market from companies that are downsizing. The overall vacancy rate for the Twin Cities office sector modestly increased from 16.4% in the first half of 2019 to 17.0% in the second half of 2019. Landlords have been investing in their properties by renovating, repositioning, and/or improving the amenities offered. highly amenitized. Other tenants are considering a broader geography and different property types including single-story flex buildings or renovated warehouse space. One trend in the local market has been third-party co-working space. The Twin Cities is now home to 30 co-working companies that lease or own facilities. In the North Loop, WeWork leased 60,000 SF of The Nordic mixed-use building and in Uptown, WeWork leased 102,000 SF of the MoZaic East office building. The new Life Time at Southdale in Edina also features co-working space. The Twin Cities medical office market reports a 10.40% vacancy rate, relatively flat absorption, and stable rental rates. Market activity took a step backwards with 1,799 SF of negative absorption in the first half of 2019; however, there was 45,098 SF of positive absorption in the second half of 2019. The medical office market is beginning to shift from on-campus to off- campus properties. For example, Park Nicollet is converting the Mann Theater in St. Louis Park into medical office space. The outlook remains positive for the medical office market, with new buildings in the works, that will give absorption a bump. P ATCHIN M ESSNER Valuation Counselors 20 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Industrial Strong fundamentals continued for the Twin Cities industrial market in the second half of 2019, with 1,524,411 SF of positive absorption, bringing the yearly total to 2,943,613 SF. All Twin Cities submarkets saw strong levels of positive absorption in the second half of 2019, led by the Northeast and Northwest submarkets which experienced 631,074 SF and 598,465 SF of positive absorption respectively. The overall direct vacancy rate fell from 7.8% at the first half of 2019 to 7.5% at the second half of 2019. The lowest 2019 vacancy rates were found in the Southeast and Southwest submarkets, which reported vacancy rates of 6.8% and 4.5% respectively. The highest rate was in the Northeast submarket, which reported a vacancy rate of 8.3%. In recent years, the Southwest submarket has seen the largest amount of activity. However, as available land is becoming scarce, interest is spreading to the long-overbuilt Northwest submarket and also the Northeast submarket. The industrial absorption levels experienced in 2019 were the second best since 2009, behind only the 3.7 million SF of absorption in 2015. Lease rates for bulk warehouse and office-warehouse products have increased. Rents are projected to remain steady due to tight market conditions and longer lease terms. Industrial construction continued its pace from 2018 into 2019. Nearly 2 million SF of industrial space was under construction in 2019. The low unemployment rate in the Twin Cities market has caused some problems for companies that are looking to build or fill space too far from the urban core. Going forward, approximately 1.3 million SF of absorption is predicted for the first half of 2020. Multi-Family The Twin Cities market posted one of the lowest apartment vacancy rates in the country in 2019. Twin Cities vacancies dropped to 2.5% in the second half of 2019. The low vacancy rate can be attributed to low unemployment, healthy job growth, and barriers to homeownership. P ATCHIN M ESSNER Valuation Counselors 21 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Multi-Family (continued) Approximately 3,500 apartment units were built in 2017, 5,500 units were built in 2018, and another 6,000 units were delivered in 2019. Absorption has slowed in 2019, and certain pockets have begun to offer concessions such as a month of free rent. In Downtown Minneapolis, approximately 2,400 units were constructed in the past two years. As such, downtown vacancies could continue to rise as more product comes to market. Job growth in the Twin Cities has been a major factor for the continued demand for rental housing. Millennials have been the focus of the multi-family market; however, Gen Gen Z group is similar in size to the Millennials and they are now graduating college and entering the job market. Construction of the light rail line in the southwest metro area has sparked new development/re-development in that area and several multi-family projects have begun. Some developers have expanded into the micro-unit market in order to provide affordable options for rents while generating higher per SF rents in areas where larger parcels have already been snapped up. With approximately 11,000-unit openings in 2018 and 2019 combined, Class A lease up is expected to slow down, but concessions may be used to speed up leasing. However, many of the new properties are located in suburban markets where there is strong demand for rental options. The outlook for the multi-family sector remains strong, as millennials continue to choose renting rather than moving out to the suburbs for affordable starter homes. Developers expect to deliver another 6,000 units in 2020. Hotel Previous predictions about the Twin Cities hotel market indicated the beginning of a cooling period. It now has, with supply growth (3.2%) outpacing demand (1.9%). P ATCHIN M ESSNER Valuation Counselors 22 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Hotel (continued) In the Minneapolis-St. Paul MSA, average occupancy decreased from 67.5% in December 2018 to 66.6% in December 2019, ADRs decreased from $122.74 in December 2018 to $121.46 in December 2019, and REVPAR decreased from $82.89 in December 2018 to $80.93 in December 2019. Approximately, 6,500 new rooms have been delivered to the market during this current up-cycle and another 6,700 rooms are in various stages of development. Downtown Minneapolis remains in demand for hotel development with 2,000 rooms proposed or under construction. This growth has been fueled by major events such as the 2018 Super Bowl, 2018 and 2019 X-Games, Wrestling United Properties has plans for a 222-room Four Seasons Hotel in the Gateway Tower development at the north end of Nicollet Mall, which will be the first five-star hotel in the Twin Cities. Other markets that are also active include downtown St. Paul (1,000 rooms planned or underway) and Bloomington/Mall of America/Airport (1,100 rooms planned or underway). Additional building activity is taking place in Woodbury, Maple Grove, Eagan, and Shakopee. The hotel market is experiencing major competition from Airbnb. While it is difficult to quantify its impact on hotel performance, some segment of Airbnb users are substituting hotels for cheaper rates. Due to this substitution, the average rates in some markets are negatively impacted. However, more cities are attempting to regulate Airbnb and similar platforms. Overall, the outlook is that the hotel market will flatten out. Hotel operators have trouble with the availability of labor, rising wages, and increasing supplies and materials costs. As such, development is expected to cool due to overbuilding concerns and rising construction costs. P ATCHIN M ESSNER Valuation Counselors 23 22029-1 REGIONAL AND CITY DATA Industry and Economic Climates Investment and Capital Markets The Twin Cities investment marketplace has experienced a steady flow of new capital entering the market. The Twin following the broader national trend, with a rolling 12-month total in 2019 of $5.864 billion, slightly down from $6.341 billion in the previous year. In 2019 (rolling 12 month total), office market sales led all property types, totaling $1.700 billion. The multi-family market followed closely, with sales totaling $1.694 billion. The multi-family market will surpass $1 billion in sales for the sixth consecutive year. Class B and Class C apartment sales continue to be performing well thanks to buyers looking for value-add properties. Several Class A properties have stabilized and hit the market. However, prices for luxury Class A properties are now flattening. The difference between Class A, Class B, and Class C cap rates is narrowing. Industrial sales activity totaled $1.378 billion in the past year, a slight increase from the prior year. There has been continued demand for large distribution and fulfillment centers and smaller in-fill locations for last-mile delivery. Investors are still targeting single-tenant net lease deals. These investors include high net worth individuals, REITs and private equity funds. They enjoy good cash flow and the stability of long-term leases with low turnover costs. Sales volume for the retail market dropped from $992.17 million in 2018 to $597.76 million in 2019. However, the average price per SF increased from $188 in 2018 to $202 in 2019. Multi-tenant retail sales were down in 2019 due to a lack of available product with owners reluctant to bring assets to market. Single-tenant NNN sales were up in 2019 compared to 2018. Investors are benefiting from low interest rates and are taking their time with sales. The low cost of debt has encouraged owners to consider refinancing or recapitalization strategies as attractive alternatives to an outright sale. P ATCHIN M ESSNER Valuation Counselors 24 22029-1 REGIONAL AND CITY DATA Transportation The Minneapolis/St. Paul metropolitan area is served by the following major highways: Interstate 35 - A major north/south highway which connects with Duluth, Minnesota to the north and Kansas City, Missouri to the south. In the metro area, I-35 splits with I-35W passing through Minneapolis, while I-35E passes through St. Paul. Interstate 94 - A major east/west highway that connects with Milwaukee, Wisconsin/Chicago, Illinois to the east, and Fargo, North Dakota to the west. Interstate 494/694 - A major freeway which loops around the periphery of the Twin Cities. U.S. Highway 169 - A north/south route serving the western suburbs. U.S. Highway 212 - An east/west route serving the southwestern suburbs. U.S. Highway 12/ Interstate 394 - An east/west route which connects downtown Minneapolis with the western suburbs. U.S. Highway 61 - A north/south route serving the eastern suburbs. U.S. Highway 10 - A diagonal route extending from Wisconsin to Fargo, North Dakota; it passes through St. Paul and Anoka County. Other major highways serving the Twin Cities area include State Highway 100, State Highway 77 (Cedar Avenue), Crosstown Highway 62, Lafayette Freeway and U.S. Highway 52/55. The Twin Cities is served by the Minneapolis St. Paul International Airport (MSP) and six general aviation airports throughout relieve congestion at MSP. These airports provide private and corporate aviation services for more than 400,000 aircraft each year, according to the Metropolitan Airports P ATCHIN M ESSNER Valuation Counselors 25 22029-1 REGIONAL AND CITY DATA Transportation Commission. MSP International is among the largest airports in the world, with high volumes of passenger and cargo traffic to and from destinations around the globe. MSP is a primary hub for Delta Airlines, and is served by eleven other domestic and international passenger carriers. The major means of mass transit in the Twin Cities includes the metropolitan bus system and Light Rail Transit (LRT) operated by Metro Transit, a division of the Metropolitan Council. Metro Transit offers 128 bus routes, including 63 express bus routes throughout the Twin Cities. Light rail service includes two LRT lines, the Blue Line and Green Line, which have a combined 37 stations. The Blue Line began service in 2004, and extends from downtown Minneapolis to the southern suburb of Bloomington, with stops at the Mall of America and the Minneapolis-St. Paul International Airport. The Green Line LRT began service in June 2014, and connects Paul, as well as the State Capital and the University of Minnesota. Metro Transit also operates the Northstar Commuter Rail line, which provides service with seven stations between downtown Minneapolis and the northwest suburbs of the Twin Cities. Additionally, the line connects with Northstar Link bus line for service to and from St. Cloud, Minnesota. Major freight train railroads serving the Twin Cities include Burlington Northern Santa Fe, Union Pacific, and Canadian Pacific/Soo Line Railway Company. Amtrak provides passenger rail service from the Twin Cities to Illinois (Chicago), Oregon (Portland) and Washington (Seattle). Trucking service is also a vital part of the freight transportation to and from the Twin Cities, and is a key component of the regional freight transportation system. River port barge service runs from St. Paul to points south along the Mississippi. Major commodities transported by river barge to and from the Twin Cities include grain, aggregate, fertilizer and cement. Utilities The Minneapolis/St. Paul area, as well as the majority of Cottage Grove, is served by municipal water and sewer systems, electricity, telephone service and natural gas. P ATCHIN M ESSNER Valuation Counselors 26 22029-1 REGIONAL AND CITY DATA Summary In summary, prior to the COVID-19 pandemic, most markets were expected to experience continued demand and increase pricing. The Twin Cities had gained favor with international and national investors who are interested in bulk industrial, multi-family, core Class A office, and well positioned grocery-anchored retail centers. Sellers of top-quality, assets in prime locations with predictable income streams, a strong tenant base and good credit were expected to see the most demand. However, the COVID-19 pandemic has affected the nation and created significant uncertainty for the U.S. economy. For the U.S. stock market, the first quarter of 2020 is the worst first quarter in U.S history. The first confirmed COVID-19 case in Minnesota was reported March 6, 2020. In the Twin Cities metropolitan area, CoStar tracked commercial property sales for a three-week period beginning February 21, 2020 and sales were roughly half of the previous period in 2019. However, prior to the COVID-19 pandemic, commercial real estate in the Twin Cities metropolitan area was expected to record strong first quarter sales metrics (Finance and Commerce, March 26, 2020). The Twin Cities metropolitan real estate markets appear to be on hold while this pandemic unfolds on a global economic scale. As such, an increase in capitalization rates or decrease in sale prices has not yet occurred within this market. Therefore, at this point in time, other than a slowing of transaction volume, it is too soon to determine the potential impacts to the Twin Cities real estate market. NEIGHBORHOOD DATA The subject is located on the south side of U.S. Highway 61, a principal arterial roadway, in the central portion of Cottage Grove. The neighborhood may be described as those th properties along the U.S. Highway 61 corridor between 80 Street, northwest of the subject, and Keats Avenue, southeast of the subject. This area is primarily commercial, retail, and residential on the north side of U.S. Highway 61, including retailers such as Target, Menards, Hy-Vee, Dollar Tree, Cub Foods, and Aldi. Additionally, restaurants and P ATCHIN M ESSNER Valuation Counselors 27 22029-1 NEIGHBORHOOD DATA various other retail uses are along the north side of the U.S. Highway 61 corridor. Aside from retail and commercial uses, residential uses such as Grove Ridge Apartments and single-family homes, are also part of the northerly neighborhood. Conversely, the south side of U.S. Highway 61 is primarily agricultural, commercial, and industrial uses. South of the subject there are large tracts of undeveloped land used for farming along with rural residential single-family homes. Northwest of the subject property is the Cottage Grove Public Work facility, several storage units along with various industrial and commercial buildings are located along the U.S. Highway 61 corridor. The subject is located approximately ½-mile southeast of the U.S. Highway 61 and Jamaica Avenue interchange. The average daily traffic counts in 2019 of nearby roadways in the neighborhood are as follows. Neighborhood Traffic Volumes (AADT) Roadway2019 Jamaica Avenue North of W Point Douglass Rd21,900 South of W Point Douglass Rd13,200 U.S. Highway 10/61 Northbound40,000 Southbound25,500 Off Ramps (Jamaica Ave)21,250 On Ramps (Jamaica Ave)21,250 The location of municipal utilities in Cottage Grove are depicted on the maps on following pages. As illustrated, a sanitary sewer main runs along U.S. Highway 61 within the Municipal water is currently located within the subject neighborhood. Referring to the Utility Staging Areas Map following, the subject property is part of Development Stage 2 and within the 2040 MUSA boundary. In conclusion, the neighborhood is expected to grow and develop to the east and south of the subject. The city has planned and guided development in the southern portion of the neighborhood for industrial, retail, and some residential uses; while in the northern portion of the neighborhood, residential and retail and commercial development is planned. The characteristics and influences of the neighborhood should continue to have a positive effect on real estate and property values. P ATCHIN M ESSNER Valuation Counselors 28 22029-1 SANITARY SEWER MAP P ATCHIN M ESSNER Valuation Counselors 29 22029-1 EXISTING AND FUTURE TRUNK WATER SYSTEM . P ATCHIN M ESSNER Valuation Counselors 30 22029-1 LOCATION AND LEGAL DESCRIPTION Location: 8991 West Point Douglas Road South Cottage Grove, Minnesota Property Identification Number: 21.027.21.41.0005 Legal Description: That part of Block 3 lying southwesterly of right-of-way of Highway 61 and vacated Dodge Street adjacent, Langdon Addition, Washington County, Minnesota TAX AND ASSESSMENT DATA All Minnesota counties follow the property tax process that was created by the Minnesota State Legislature. The property values used to establish 2020 property taxes are based on estimate of market value as of January 2019. operty tax and assessment data are provided below. TAX AND ASSESSMENT DATA Washington County PID No. 21.027.21.41.0005 2019 Assessor's Market Value2020 Assessor's Market Value Land$97,100Land$97,100 Improvements$112,400Improvements$115,500 Total$209,500Total$212,600 Real Estate Taxes Payable 2020Real Estate Taxes Payable 2021 General Taxes$2,727.00General TaxesN/A Special Assessments$57.00Special AssessmentsN/A Total$2,784.00TotalN/A Effective Tax Rate1.30%Effective Tax RateN/A Analysis of 2019 Assessor's Market ValueAnalysis of 2020 Assessor's Market Value Land Area (Square Foot)45,302Land Area (Square Foot)45,302 Land Value per Square Foot$2.14Land Value per Square Foot$2.14 P ATCHIN M ESSNER Valuation Counselors 31 22029-1 ZONING DATA Zoning is administered by the City of Cottage Grove. As depicted on the Zoning Map on the following page, the subject is zoned B-2, Retail Business District. As depicted by the 2040 Future Land Use Map, the subject is guided Mixed Use. Additionally, in the 2030 Comprehensive Plan the subject is part of the Business Park Alternative Urban Areawide Review (AUAR), and is part of the Langdon Area in the 2040 Comprehensive Plan. The Cottage Grove Zoning Ordinance describes the Retail Business District as follows: The retail business district (B-2) is to encourage retail sales and services by grouping businesses in patterns of workable relationships to minimize the influence on surrounding residential neighborhoods by limitation and control of permitted uses. (Ord. 904, 5-16- 2012) Permitted uses within the B-2 District include, but are not limited to: single-family detached dwellings, commercial agriculture and horticulture, farm buildings and pole barns, farm drainage and irrigation systems, feedlots and poultry facilities and forestry. Additional uses allowed with a conditional use permit include religious institutions and columbariums; commercial horse stables, boarding stables and dog kennels; density transfers, which will subsequently be explained in greater detail; detached domesticated farm animal building on parcels between five and ten acres; detached rural storage buildings on parcels less than ten acres; electromagnetic communication facilities; limited commercial ventures; and public utility and public service structures. The following design standards apply to properties within the B-2 District: Lot Area: Minimum of 10,000 SF, unless the land is adjacent to an existing commercial area Minimum Lot Width: 100 ft. Maximum Building Height: 35 ft., except buildings over 35 ft. shall be subject to receiving a conditional use permit P ATCHIN M ESSNER Valuation Counselors 32 22029-1 ZONING DATA Minimum Setbacks: Front Yard 30 ft. Side Yard 10 ft. Rear Yard 35 ft. -family home, is considered a legally non- conforming use. Additionally, Comprehensive Plan. The highest and best use of the subject is for a destination-oriented commercial use, which conforms with the Mixed Use guiding. As such, the Mixed Use designation is described as follow: P ATCHIN M ESSNER Valuation Counselors 33 22029-1 ZONING MAP P ATCHIN M ESSNER Valuation Counselors 34 22029-1 FUTURE LAND USE MAP P ATCHIN M ESSNER Valuation Counselors 35 22029-1 ZONING DATA The subject property lies within the Highway 61 and Jamaica Avenue South Mixed Use Area. Furthermore, the subject is located in Area 5 of future land use change also known as the Langdon Area, and can be seen in the following page. The Langdon Area is described in the 2040 Comprehensive Plan as follow: Langdon Area P ATCHIN M ESSNER Valuation Counselors 36 22029-1 FUTURE LAND USE AND AREAS OF CHANGE MAP P ATCHIN M ESSNER Valuation Counselors 37 22029-1 PROPERTY DESCRIPTION Size: The gross land area is reportedly 78,269 SF, or 1.80 acres. However, the northern portion of the site is encumbered by existing right-of-way. considered approximately 45,302 SF, or 1.04 acres, net of existing right-of-way, according to the Washington County . Shape: The subject is triangular in shape. Street Frontage: The subject has ±322 LF of frontage on West Point Douglas Road along the northerly property boundary and th ± 264 LF of frontage on 96 Street, which is the southerly property boundary. Street Access: The subject has one driveway along West Point Douglas Road, which is a bituminous paved roadway with one lane th of traffic in each direction. Additionally, 96 Street is a minimally maintained roadway, improved with gravel. Traffic Count: The average annual average daily traffic counts for nearby roadways is as follows: 25,500 Highway 61 (2019) 13,200 Jamaica Avenue (south of Hwy 61; 2019) Terrain: surrounding roadways. The subject is open with a modest level of landscaping and trees. Utilities: Municipal water and sewer are available to the subject property. However, the home is served by private well and septic. According to the City of Cottage Grove, the well water has a higher level of PFAs. However, the State has been providing granular activated carbon filter to help lower concentration levels. Flood Hazard: The subject is located in Zone X, areas with minimal flood risk. No flood hazard analysis has been conducted. Map No.: 27163C0416E Effective Date: February 3, 2010 Soil Conditions: The soils appear stable and suitable for typical construction practices. However, neither soils tests nor engineering data have been provided in conjunction with this appraisal. P ATCHIN M ESSNER Valuation Counselors 38 22029-1 PROPERTY DESCRIPTION Easements: We were not provided with a title report. However, based on the plat map the subject is encumbered with Minnesota Department of Transportation (MnDOT) right-of-way along the northern portion o Additionally, as reported by the listing agent, there is also a power line easement along the eastern property boundary. To our knowledge, there are no other recorded easements or encumbrances that would have a significant effect Building Description: The subject is improved with a split-level, single-family home that was built in 1965. The single-family home comprises approximately 976 SF of finished space including three bedrooms and a full bathroom along with a full unfinished basement. Additionally, there is a two-car attached garage. The appraiser observed a musty odor in the basement and noted open windows and running fans at the time of inspection. As such, there may be a possibility of water intrusion. However, given the lack of visible impairment, we assume the basement space is unimpaired. Moreover, based on the highest and best use analysis provided herein, the highest and best use of the subject property is to redevelop the site for a destination-oriented commercial use, with the current single-family home as an interim use. P ATCHIN M ESSNER Valuation Counselors 39 22029-1 PLAT MAP P ATCHIN M ESSNER Valuation Counselors 40 22029-1 HIGHEST AND BEST USE Highest and best use is defined in , Fifth Edition, Appraisal Institute as follows: The reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity. This publication goes on to distinguish the highest and best use as vacant and as improved, as follows: Highest and best use of land or site as though vacant - Among all reasonable, alternative uses, the use that yields the highest present land value, after payments are made for labor, capital, and coordination. The use of a property based on the assumption that the parcel of land is vacant or can be made vacant by demolishing any improvements. Highest and best use of property as improved - The use that should be made of a property as it exists. An existing improvement should be renovated or retained as is so long as it continues to contribute to the total market value of the property, or until the return from a new improvement would more than offset the cost of demolishing the existing building and constructing a new one. In order to determine highest and best use of the subject property, the following factors must be considered when addressing possible uses. They are: 1. Legally Permissible 2. Physically Possible 3. Financially Feasible 4. Maximally Productive Legally Permissible The first test of highest and best use involves identifying those uses that are legally permissible. Legal restrictions can include public restrictions such as zoning and building codes, and private restrictions such as deed restrictions and protective covenants. The subject is located in the city of Cottage Grove with a zoning of B-2, Retail Business District and guided Mixed Use. Based on permitted uses, a commercial use is considered for this analysis. P ATCHIN M ESSNER Valuation Counselors 41 22029-1 HIGHEST AND BEST USE Physically Possible The subject site comprises approximately 45,305 SF, or 1.04 acres of land area, net of existing right-of-way and is triangular in shape. Municipal water and sewer are available to the site, including other utilities, such as natural gas, electricity and telephone. Access to the site is from West Point Douglas Road, which fronts along Highway 61. Access to Highway 61 is located from the northwest at Jamaica Avenue, which is a full interchange. Nearby uses along the south side of Highway 61 include: agricultural, single-family homes, a vacant commercial building, the City of Cottage Grove Public Works Facility, and Acorn Mini Storage. North of Highway 61 near the subject property include Menards, Target, and Walmart along with smaller strip retail and stand-alone retail uses. Financially Feasible As outlined in the Market Analysis section of this report, before the COVID-19 Pandemic, sections of the commercial market were strong, both in terms of demand and pricing. Additionally, as of this appraisal date, the Twin Cities real estate market appears to be on hold while this pandemic unfolds on a global economic scale. Other than a slowing of transaction volume, it is too soon to determine the potential impacts to the market. However, considering the surrounding land uses on the south side of Highway 61. The subject property is more suitable as a destination-oriented commercial use. Maximally Productive that the highest and best use, as vacant, is to develop the subject property with a destination-oriented commercial use that maximizes the site and is consistent with zoning and guiding. As Improved The subject is improved as a single-family home that was built in 1965 and comprises 976 SF of finished living area with three bedrooms and one full bath. A search for sales of comparable single-family homes similar to the subject property was completed, and a table is provided on the following page. P ATCHIN M ESSNER Valuation Counselors 42 22029-1 HIGHEST AND BEST USE As Improved P ATCHIN M ESSNER Valuation Counselors 43 22029-1 HIGHEST AND BEST USE As Improved The comparables sold between August 2019 and May 2020 with a range of $197,000 to $254,984 and an average of $229,793. All of the comparables are split-level homes built between 1963 and 1980 with three bedrooms and one full bath along with a two-car garage. Additionally, all of the homes range in finished area between 1,170 SF and 1,500 SF. Moreover, the lot size of the comparables are between 0.24 acres and 0.37 acres with municipal services. Overall the comparables are considered similar with the subject property. However, there are some differences between the comparables and the subject property. The subject is not served by municipal water and sewer, but available to the site. Additionally, the subject property is a larger site, while all of the comparables have smaller lots that are located in more residential subdivisions in Cottage Grove. Considering these factors regarding the comparable sales and best use, as improved, is for redevelopment with a destination-oriented commercial use. However, the single-family home is considered an interim use for the site. EXPOSURE AND MARKETING TIME Exposure time of 12 to 18 months would be required to sell the subject property, based on the value stated herein. Marketing time, including due diligence and closing, is also estimated at 12 to 18 months. APPRAISAL PROCEDURES AND TECHNIQUES In order to develop an opinion of market value of the subject, the following appraisal techniques are considered. Cost Approach - considers the current cost of replacing a property, less the depreciation from three sources: physical deterioration, functional obsolescence and external obsolescence. A summation of the market value of the land, assumed vacant, and the depreciated replacement cost of the improvements provides an indication of the total value of the property. P ATCHIN M ESSNER Valuation Counselors 44 22029-1 APPRAISAL PROCEDURES AND TECHNIQUES Sales Comparison Approach - produces an estimate of value by comparing the subject property to sales and/or listings of similar properties in the same or competing areas. This technique is used to indicate the value established by informed buyers and sellers in the market. Income Approach - income. The net income is capitalized to arrive at an indication of value from the standpoint of an investment. This method measures the present worth of anticipated future benefits (net income) derived from a property. The Sales Comparison Approach to value the land has been utilized in this appraisal. This approach is more fully described below. The Cost and Income approaches are not considered to yield credible assignment results and are not applied in the valuation assignment. SALES COMPARISON APPROACH The sales comparison approach to value examines the sale prices of other properties similar to the subject in utility, size and type that have sold in the marketplace. This approach is good evidence of value because it represents activities and reactions of sellers, users and investors as they respond to the marketplace. property than it will cost to buy or rent a comparable substitute property. The validity of this approach is based on the assumption that continuity exists between similar properties of like adequacy and their market values. The reliability of this technique is dependent upon the availability of sales data and the degree of comparability of the sales studied. To apply this approach to the subject property, information has been sought on sales of land from 2017 to the present, which are similar in terms of highest and best use with particular focus on commercial uses, location, zoning/guiding, size and appeal. These sales used are identified on a location map, followed by individual write-ups, an adjustment grid and narrative analysis, to arrive at a land value estimate. P ATCHIN M ESSNER Valuation Counselors 45 22029-1 COMPARABLE LAND SALES LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 46 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 1 Location: 15265 Carrousel Way Rosemount, Minnesota PID: 34-71176-01-011 Buyer: Rosemount MOB Partners, LLC Seller: Rosemount Properties, LLC Date of Sale: April 2020 Zoning/Guiding: C4, General Commercial / CC, Community Commercial Intended Use: Medical Office Traffic Count: 5,300 AADT (2018), Chippendale Avenue; and 910 AADT (2018), Carrousel Way Size: 57,253 SF, or 1.31 Acres Sale Price: $414,512 Price per SF: $7.24 Remarks: -length transaction of a property located at the northeast corner of Chippendale Avenue and Carrousel Way in Rosemount. The sale price was openly negotiated and was reported to be at or near market. The buyer purchased the property to develop a 12,000 SF medical office building. The finished building will be leased to Lorenz Clinic, a mental health practice, which also has offices in Victoria, Chaska and Prior Lake. P ATCHIN M ESSNER Valuation Counselors 47 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 2 Location: 5715 Memorial Avenue North Oak Park Heights, Minnesota PID: 06.029.20.13.0013 Buyer: TCO Real Estate-Fund 2, LLC Seller: Gregory and Lorene Clark Date of Sale: March 2020 Zoning/Guiding: B-3, Highway Business & Warehouse / Highway Business & Warehouse Intended Use: Medical Office Traffic Count: 23,100 AADT (2019), Stillwater Boulevard Size: 239,632 SF, or 5.50 Acres Sale Price: $1,750,000 Price per SF: $7.30 Remarks: -length transaction of a property located in the southwest quadrant of Highway 36 and Stillwater Boulevard in Oak Park Stillwater Area High School, Kwik Trip, and Public Storage. The comparable was purchased by Twin Cities Orthopedics. P ATCHIN M ESSNER Valuation Counselors 48 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 3 Location: SEC Osgood Avenue and Osman Avenue Oak Park Heights, Minnesota PID: 04.029.20.11.0160 Date of Sale: June 2019 Buyer: Dave Trimert JR Seller: McCullough & Sons Incorporated Zoning/Guiding: B-2, General Business / Commercial Intended Use: Auto Repair Store th Traffic Count: 11,200 AADT (2019), Osgood Avenue; and 890 AADT (2019), 60 Street Size: 113,692 SF, or 2.61 Acres Sale Price: $550,000 Price per SF: $4.84 Remarks: This is an openly-marketed, arm's-length transaction of a property located in the southeast quadrant of Highway 36 and Osgood Avenue. The property was purchased for an auto repair store. Nearby uses include Andersen Corporation to the west and residential uses to the east and south of the comparable. P ATCHIN M ESSNER Valuation Counselors 49 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 4 Location: XXXX Keokuk Avenue Lakeville, Minnesota PID(s): 22.035.000.1012 Date of Sale: March 2018 Buyer: Compeer Financial, FLCA Seller: Lakeville Land, Ltd. Limited Partnership Zoning/Guiding: C-3, General Commercial / Commercial Intended Use: Office th Traffic Count: 8,000 AADT (2019), 210 Street; and 225 AADT (2018), Keokuk Avenue Size: 243,065 SF, or 5.58 Acres Sale Price: $1,884,000 Price per SF: $7.75 Remarks: This is an openly-marketed, arm's-length transaction of a property th located in the southwest corner of Interstate 35 and 210 Street in Lakeville. The property was purchased to build an owner/occupied office. P ATCHIN M ESSNER Valuation Counselors 50 22029-1 SALES COMPARISON APPROACH Comparable Land Sale 5 Location: 1325 Corporate Center Curve Eagan, Minnesota PID(s): 10-22535-00-010 Buyer: Advantage Equities 10544 LLC Seller: Eagandale Properties, LLC Date of Sale: May 2017 Zoning/Guiding: PD, Planned Development / Major Office Intended Use: Hotel Traffic Count: 5,600 ADT (2019), Corporate Center Drive Size: 97,690 SF, or 2.24 Acres Sale Price: $585,000 Price per SF: $5.99 Remarks: -length transaction. According development. The site is currently listed for sale with an asking price of $1,149,000, or $11.76 per SF. The listing brochure indicates the site is fully entitled for an 87-room Comfort Suites hotel. P ATCHIN M ESSNER Valuation Counselors 52 22029-1 SALES COMPARISON APPROACH Explanation of Adjustments Property Rights: All of the sales represent the transfer of the fee simple interest. Therefore, no adjustments are necessary. Financing: No unusual financing was discovered that would have an impact on the sale price. Therefore, no adjustments are necessary. Conditions of Sale: All of the comparable sales are considered -length transactions by unrelated parties and require no adjustment for conditions of sale. Special Assessments: None Other Expenditures: No additional expenditures were required for the comparables. Market Conditions: This adjustment reflects differences in market conditions between the date of appraisal and the date the comparables sold. The comparable sales occurred between May 2017 and April 2020. The commercial market has been stable with development occurring throughout the market over the past few years. The outbreak of COVID-19 was declared a global pandemic on March 11, 2020. Since the pandemic declaration, the affects of the pandemic on the real estate market have yet to be determined. Therefore, the market conditions adjustment is based on 5% annual appreciation from 2017 through March 2020. No further adjustment is applied from March 2020 to April 2020 since the impact is not known. Location: This adjustment is based upon observations of both the subject and the comparables. Factors such as access, lot orientation, type of road frontage, neighborhood amenities, and surrounding land use were considered when making this adjustment. Comparables 1, 2, 4, and 5 are considered superior to the subject regarding location and downward adjustments are made. Comparable 3 is located south of Highway 36 in Oak Park Heights with no visibility to the highway, and an upward adjustment is applied. P ATCHIN M ESSNER Valuation Counselors 53 22029-1 SALES COMPARISON APPROACH Explanation of Adjustments Size: The subject property has a land area of 45,302 SF, or 1.04 acres, net of existing right-of-way. The comparables range in size from 57,253 SF to 243,065 SF. Properties of this size are generally sold on a per SF basis. Typically, a smaller property will demand a higher price per SF than a larger property. This inverse relationship is present among the comparable sales. Size adjustments are based on a curve. Shape: The subject is triangular in shape, which can limit the utility of the site. Comparables 1, 2, and 4 are rectangular sites and a 5% downward adjustment is applied. Comparables 3 and 5 are irregular and triangular in shape and considered to have similar development utility. As such, no adjustment is made to these two comparables. Terrain: The subject property is generally level and open. Nearly all of the comparables are considered similar in terrain and no adjustments are made. However, Comparable 3 has a sloping terrain and wooded topography, and an upward adjustment is applied to this sale. Zoning - Guiding: All of the comparable sales have similar zoning and guiding, and no adjustments are necessary. Other: None Analysis The five comparable land sales range in unadjusted unit price from $4.84 per SF to $7.75 per SF, with an average of $6.62 per SF of land. After the adjustment process, the five comparable land sales range in unit price from $6.24 per SF to $7.76 per SF, with an average of $6.82 per SF of land. The adjustment process has tightened the range of the comparable sales, indicating the appropriateness of the adjustments utilized. Generally speaking, all of the comparables are commercial properties that were purchased for office, medical office, auto repair and hotel use. Comparable 1 is located south of th 150 Street (Co Rd 42) along the east side of Chippendale Avenue in Rosemount, Minnesota. The immediate area is nearly developed with a mix of impulse and destination- P ATCHIN M ESSNER Valuation Counselors 54 22029-1 SALES COMPARISON APPROACH Analysis oriented retail and office uses. This comparable is considered superior in location and shape to the subject property. Comparable 2 is also located in a more developed commercial area that was purchased for a medical office building. This comparable is considered superior to the subject as well. Comparable 3 located in Oak Park Heights in the vicinity of Andersen Corporation to the west and commercial uses to the north. The site has sloping topography with wooded terrain. Comparable 4 is located at the southwest th corner of Interstate 35 and 210 Street in Lakeville. This comparable is least similar to the subject site since the comparable is located at a highway interchange. Comparable 5 is located south of Interstate 494 and east of Pilot Knob Road in Eagan. The location of this comparable is in a commercial and office area. All of the comparables are considered useful in this analysis, and the overall gross 12% to 33%. th Comparable 4 is located at the southwest corner of Interstate 35 and 210 Street in Lakeville, which is a more impulse-oriented commercial location at a highway interchange. Therefore, this comparable is given less weight in this analysis. The remaining comparables are given similar weight in this analysis. Considering the above, the market value of the subject, as of June 24, 2020, is estimated to be $6.75 per SF. Therefore, the market value of the subject is estimated as follows: 45,302 SF x $6.75 per SF = $305,789, rounded $306,000 Since the subject is improved with a single-family residential home that is approximately 1,516 SF of gross building area, demolition costs, based on Marshall and Swift cost estimator, for the single-family home are estimated at approximately $5.00 per SF of building area. However, since on an interim basis the home improvements are considered to contribute a nominal value, this nominal improvement value generally off-sets the demolition costs. P ATCHIN M ESSNER Valuation Counselors 55 22029-1 ADDENDA P ATCHIN M ESSNER Valuation Counselors 56 22029-1 EXHIBIT 1 (Pages 57-58) P ATCHIN M ESSNER Valuation Counselors 57 22029-1 P ATCHIN M ESSNER Valuation Counselors 58 22029-1 P ATCHIN M ESSNER Valuation Counselors 59 22029-1 EXHIBIT 2 (Pages 60-61) P ATCHIN M ESSNER Valuation Counselors 60 22029-1 INTERIOR PHOTOGRAPHS OF SUBJECT View of Living Room View of Kitchen View of Living Room View of Kitchen and Dining Area View of Bedroom One View of Bedroom Two P ATCHIN M ESSNER Valuation Counselors 61 22029-1 INTERIOR PHOTOGRAPHS OF SUBJECT View of Bedroom Three View of Bathroom View of Lower Level View of Lower Level View of Lower Level View of Garage P ATCHIN M ESSNER Valuation Counselors 62 22029-1 CONTINGENT AND LIMITING CONDITIONS (Pages 63-65) P ATCHIN M ESSNER Valuation Counselors 22029-1 63 CONTINGENT AND LIMITING CONDITIONS The value estimates and conclusions in the appraisal are made subject to these assumptions and conditions: 1. No title search has been made and the reader should consult an appropriate attorney or title insurance company for accurate ownership data. Title to the property is assumed to be good and marketable unless otherwise stated. 2. The legal description, furnished or otherwise, is assumed to be correct. No responsibility is assumed for the legal description or for matters including legal or title considerations. 3. The information contained in this report is not guaranteed, but it has been gathered from reliable sources. The appraiser(s) certify that, to the best of their knowledge and belief, the statements, information and materials contained in the appraisal are correct. 4. All value estimates in this report assume stable soil and any necessary soil corrections are to be made at the seller's expense, unless otherwise noted. 5. The site plan, if any, in this report is included to assist the reader in visualizing the property, but we assume no responsibility for its accuracy. 6. The market value herein assigned is based on conditions which were applicable as of the effective date of appraisal, unless otherwise noted. 7. The appraiser(s) that signed this report shall not be required to prepare for, or appear in court, or before any board or governmental body by the reason of the completion of this assignment without predetermined arrangements and agreements. 8. Surveys, plans and sketches may have been provided in this report. They may not be complete or be drawn exactly to scale. 9. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person, other than the party to whom it is addressed, without the written consent of the appraiser, and in any event only with properly written qualification and only in its entirety. 10. Information in the appraisal relating to comparable market data is more fully documented in the confidential file in the office of the appraiser. P ATCHIN M ESSNER Valuation Counselors 22029-1 64 CONTINGENT AND LIMITING CONDITIONS (CONTINUED) 11. All studies and field notes will be secured in our files for future reference. 12. It is assumed that all applicable zoning and use regulations and restrictions have been complied with, unless a non-conformity has been stated, defined and considered in the appraisal report. And, it is assumed that the utilization of the land and any improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted within the report. 13. The distribution of the total valuation in this report between land and any improvements, if stated, applies only under the reported highest and best use of the property. The allocations of value for land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. 14. It is assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless non-compliance is stated, defined and considered in the appraisal report. 15. The appraiser was not aware of the presence of soil contamination on the subject property, unless otherwise noted in this appraisal report. The effect upon market value, due to contamination was not considered in this appraisal, unless otherwise stated. 16. The appraiser was not aware of the presence of asbestos or other toxic contaminants in any building(s) located on the site, unless otherwise noted in this report. The effect upon market value, due to contamination was not considered in this appraisal, unless otherwise stated. 17. Unless otherwise stated in this report, the existence of hazardous material, which may or may not be present on the property, was not observed by the appraiser. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect such substances. The value estimate is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if desired. 18. The value stated in this report is fee simple, assuming responsible owner-ship and management, unless otherwise indicated. This appraisal recognizes that available financing is a major consideration by typical purchasers of real estate in the market, and the appraisal assumes that financing is or was made available to purchasers of property described herein. P ATCHIN M ESSNER Valuation Counselors 22029-1 65 CONTINGENT AND LIMITING CONDITIONS (CONTINUED) 19. The appraiser has neither present nor contemplated interest in the property appraised and employment is not contingent upon the value reported. 20. Unless otherwise stated in this report, the appraisers have not made a survey or analysis to determine whether any buildings on the property are in compliance with "The Americans with Disabilities Act" (ADA). If the property is not in compliance with the ADA, it could have a negative effect on the value of the property. 21. The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated. P ATCHIN M ESSNER Valuation Counselors 22029-1 66 APPRAISER QUALIFICATIONS (Page 67) P ATCHIN M ESSNER Valuation Counselors 22029-1 67 QUALIFICATIONS OF CHRISTINE L. MACKAMAN PROFESSIONAL AFFILIATIONS MAI, AI-GRS, Appraisal Institute Certified General Real Property Appraiser, Minnesota License No. 20517275 BUSINESS EXPERIENCE Patchin Messner Valuation Counselors, Principal, 2015 to Present CM Valuation, Principal, 2011 to Present Cassidy Turley, 2004-2010 Metropolitan Council, 2001-2004 EDUCATIONAL BACKGROUND Master of Urban and Regional Planning, University of Minnesota Bachelor of Arts Degree, Albion College SPECIALIZED REAL ESTATE Appraisal Institute/American Institute of Real Estate Appraisers Course Work: TRAINING Real Estate Appraisal Principles Basic Valuation Procedures Residential Case Study Standards of Professional Appraisal Practice Basic Income Capitalization Advanced Income Capitalization Highest & Best Use and Market Analysis Advanced Sales Comparison and Cost Approaches Report Writing and Valuation Analysis Advanced Applications Business Practice and Ethics Litigation Appraising: Specialized Topics and Applications SEMINARS ATTENDED: Appraisal Institute Annual Real Estate Trends Annual Forecast/Industry Forecast Uniform Appraisal Standards for Federal Land Acquisitions (Yellow Book) APPRAISAL EXPERIENCE Preparation of appraisals for eminent domain, tax appeal, estate planning, acquisition/disposal, and financing. Properties appraised include: hospitals, apartment complexes, office and industrial buildings, shopping centers, single family residences and development land. RELATED EXPERIENCE North Star Chapter of the Appraisal Institute: Sectary, present North Star Chapter of the Appraisal Institute: Government Relations Committee, present North Star Chapter of the Appraisal Institute: Region III Representative, past North Star Chapter of the Appraisal Institute: Candidate Guidance Committee Chair, past North Star Chapter of the Appraisal Institute: Board of Directors, past P ATCHIN M ESSNER Valuation Counselors 22029-2 iv SUMMARY OF SALIENT FACTS AND CONCLUSIONS Fee Owner: 9165 Point Douglas LLC Location: 9165 West Point Douglas Road South Cottage Grove, Minnesota Date of Valuation: June 24, 2020 Dates of Inspection: June 24, 2020 Property Appraised: Real Property Rights & Interests Appraised: Fee Simple Market Value Zoning: B2, Retail Business District Guided Future Land Use: Mixed Use (2030 and 2040) Site Description: The subject site comprises 303,398 SF, or 6.97 acres of land, net of existing right-of-way. The site is trapezoidal in shape and is generally level and open. The property fronts along West Point Douglas Road in Cottage Grove. Description of Improvements: The subject is improved with a commercial building that was built in 1973 and comprises 18,000 SF of GBA. The building is currently vacant and reportedly in poor condition and contributes a nominal value to the overall property. Highest and Best Use: As Vacant A destination-oriented commercial use As Improved To redevelop the site with a destination-oriented commercial use Value Range Conclusion: $1,655,000 to $1,745,000 P ATCHIN M ESSNER Valuation Counselors 22029-2 v TABLE OF CONTENTS ITEM PAGE NO. LETTER OF TRANSMITTAL ....................................................................................... i-ii CERTIFICATION ........................................................................................................ iii SUMMARY OF SALIENT FACTS AND CONCLUSIONS .............................................. iv TABLE OF CONTENTS ................................................................................................ v PHOTOGRAPHS OF SUBJECT .................................................................................. vii AERIAL VIEW OF SUBJECT ......................................................................................... x SUBJECT LOCATION MAP ........................................................................................ xi PROPERTY APPRAISED ............................................................................................... 1 DATE OF APPRAISAL .................................................................................................. 1 INSPECTION OF THE PROPERTY ............................................................................... 1 PROPERTY OWNERSHIP ............................................................................................ 1 SALES HISTORY .......................................................................................................... 1 CLIENT AND INTENDED USER .................................................................................. 2 INTENDED USE .......................................................................................................... 2 PROPERTY RIGHTS APPRAISED ................................................................................. 2 PURPOSE OF THE APPRAISAL.................................................................................... 2 MARKET VALUE DEFINED .......................................................................................... 2 COMPETENCY OF APPRAISER ................................................................................... 3 SCOPE OF WORK ...................................................................................................... 4 ENVIRONMENTAL CONSIDERATIONS ...................................................................... 5 HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS .................. 6 REGIONAL AND CITY DATA ..................................................................................... 6 NEIGHBORHOOD DATA ......................................................................................... 25 LOCATION AND LEGAL DESCRIPTION ................................................................... 29 TAX AND ASSESSMENT DATA ................................................................................. 29 ZONING DATA ........................................................................................................ 31 ZONING MAP .......................................................................................................... 33 2040 FUTURE LAND USE MAP ................................................................................ 34 FUTURE LAND USE AND AREAS OF CHANGE MAP ............................................... 36 P ATCHIN M ESSNER Valuation Counselors 22029-2 vi TABLE OF CONTENTS (CONTINUED) ITEM PAGE NO. PROPERTY DESCRIPTION ........................................................................................ 37 SUBJECT PLAT MAP.................................................................................................. 39 HIGHEST AND BEST USE ......................................................................................... 40 EXPOSURE AND MARKETING TIME ......................................................................... 42 APPRAISAL PROCEDURES AND TECHNIQUES ........................................................ 42 SALES COMPARISON APPROACH ........................................................................... 42 ADDENDA EXHIBIT 1 - SUBJECT'S LISTING BROCHURE ...................................................... 55 CONTINGENT AND LIMITING CONDITIONS .................................................... 60 APPRAISING QUALIFICATIONS OFCHRISTINE L. MACKAMAN ......................... 65 P ATCHIN M ESSNER Valuation Counselors 22029-2 vii PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Looking Southeasterly along West Point Douglas Road Subject on Right Looking Northwesterly along West Point Douglas Road Subject on Left P ATCHIN M ESSNER Valuation Counselors 22029-2 viii PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Looking Southwesterly at Front Exterior Facade of Subject Property Looking Southeasterly at Front and West Exterior Facades of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-2 ix PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Looking Southeasterly at Subject Property from West Point Douglas Road Looking Easterly at Eastern Portion of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-2 x PHOTOGRAPHS OF SUBJECT (Photographs taken on June 24, 2020) Looking Southwesterly at Southwest Portion of Subject Property Aerial View of Subject Property P ATCHIN M ESSNER Valuation Counselors 22029-2 xi REGIONAL LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 22029-2 xii 9165 West Point Douglas Road, Cottage Grove SUBJECT LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 1 22029-2 PROPERTY APPRAISED The subject site comprises 303,398 SF, or 6.97 acres of land, net of existing right-of-way. The site is trapezoidal in shape and is generally level and open. The property fronts along West Point Douglas Road in Cottage Grove, and is improved with a commercial building that was built in 1973 and comprises 18,000 SF of GBA. The building is currently vacant and reportedly in poor condition and contribute a nominal value to the overall property. DATE OF APPRAISAL The effective date of this appraisal is June 24, 2020. INSPECTION OF THE PROPERTY Christine Mackaman inspected the subject on June 24, 2020. A representative of the property owner was contacted to discuss the property, but did not accompany the appraiser on the exterior-only inspection. PROPERTY OWNERSHIP The property is owned by 9165 Point Douglas LLC. SALES HISTORY The Uniform Standards of Professional Appraisal Practice requires that all sales of the subject during the previous three years be reported and analyzed. According to Washington County records, there have been no sales of the subject property within the previous three years. The property is currently listed for sale by Cushman & Wakefield with an undisclosed asking price. P ATCHIN M ESSNER Valuation Counselors 2 22029-2 CLIENT AND INTENDED USER The client and intended user of this appraisal assignment is the City of Cottage Grove. No other intended users are considered for the purposes of this appraisal. INTENDED USE The intended use of this appraisal is to provide valuation guidance to the City of Cottage Grove regarding the potential acquisition of the subject property. There is no other intended use for this appraisal report. PROPERTY RIGHTS APPRAISED The subject property will be appraised by estimating the market value of the fee simple interest of the real estate, subject to existing easements. For use in this appraisal, the fee simple interest in the real estate is subject to the following definition obtained on Page 90 of , Sixth Edition, Appraisal Institute. 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. PURPOSE OF THE APPRAISAL The purpose of the appraisal is to develop an opinion of market value for the subject property . MARKET VALUE DEFINED Market value as utilized in this appraisal report conforms to the following definition obtained from Page 142 of , Sixth Edition. P ATCHIN M ESSNER Valuation Counselors 3 22029-2 MARKET VALUE DEFINED The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: Buyer and seller are typically motivated; Both parties are well informed or well advised, and acting in what they consider their best interests; A reasonable time is allowed for exposure in the open market; Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 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. Unless otherwise noted in the appraisal report, market value shall represent cash equivalent terms where the seller receives all cash for their interest. The property may be financed at typical market terms under this definition. The above definition describes market value as an exchange concept. According to , Sixth Edition, at Page 245, value in exchange is defined as COMPETENCY OF APPRAISER Christine L. Mackaman has the knowledge and experience to complete this appraisal assignment competently and in compliance with USPAP. Refer to the Appraiser Qualifications in the Addenda of this report for further details. P ATCHIN M ESSNER Valuation Counselors 4 22029-2 SCOPE OF WORK This document is intended to provide a market value appraisal of the property. This appraisal report is intended to comply with the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation. It has also been performed in compliance with the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. The appraisal task is to estimate the fee simple market value of the real property. Summary of Appraisal Methodology In this analysis, the following data and concepts pertaining to the subject property have been examined. 1. Physical Characteristics of Real Property, including: Inspection of the Subject Property on June 24, 2020 This inspection was conducted in order to gather information about characteristics of the subject that are relevant to the valuation problem. Review of available Aerial Maps Observation of the Local Market and the Subject's Place within this Market 2. Non-Physical Characteristics of Real Property, including: Property Rights We have examined property rights of the subject. Legal Description The legal description was obtained from Washington County public information and is assumed to be accurate. Existing Road, Drainage and Utility Easements, if any Tax and Assessment Data Zoning and Land Use Data We have examined the City of Cottage Grove Zoning Ordinance and Comprehensive Plan. 3. Observations and Data Concerning the Subject Property's Market and Transactions within this Market: P ATCHIN M ESSNER Valuation Counselors 5 22029-2 SCOPE OF WORK Summary of Appraisal Methodology Sales of Land In order to gather the comparable sales, we searched the Northstar Multiple Listing Service (MLS), REDIComps, the Electronic Certificate of Real Estate Value (eCRV) database, and our internal files. After selecting the sales, a comparative analysis of relevant factors that influence value was undertaken to adjust the sales to the subject property based upon the actions and preferences demonstrated by participants in the marketplace. Supply and Demand Generators of the Market Financing available within the Market Perception of the Market as to the Future From the above data and concepts, we have made the following analyses: Highest and Best Use Analysis of the Subject Property Application of Appropriate Approaches to Value for the Property The sales comparison approach is utilized to value the subject. The cost approach and income approach are not considered applicable in this case, given the highest and best use is for redevelopment to a destination- oriented commercial use. Correlation and a final estimate of value are reconciled as the final step. ENVIRONMENTAL CONSIDERATIONS According to the city, the water in this area may contain high levels of perfluoroalkyl substances (PFAs). However, the state provides granular activated carbon filters to help reduce the concentration levels for private wells. Based upon inspection of the subject property, it is assumed that no other environmental concerns such as PCBs, toxic and hazardous soil or ground water contamination exist upon the subject as of the date of this appraisal report. However, the reader is advised that the appraiser is not qualified to perform inspections concerning the existence or absence of environmental concerns. If any environmental contaminants do exist within the subject property, the appraisers reserve the right to adjust the estimated market value contained in this report accordingly. P ATCHIN M ESSNER Valuation Counselors 6 22029-2 HYPOTHETICAL CONDITIONS AND EXTRAORDINARY ASSUMPTIONS The definitions of extraordinary assumption and hypothetical condition, as taken from , Sixth Edition (Appraisal Institute, 2015), are as follows. Following these definitions is a description of any extraordinary assumptions and/or hypothetical conditions pertinent to this appraisal. Extraordinary Assumption -- Hypothetical Condition We have not assumed any hypothetical conditions or extraordinary assumptions in this appraisal. REGIONAL AND CITY DATA Location The subject property is located in Cottage Grove, Washington County, Minnesota. Cottage Grove is an outer-ring suburb of the Twin Cities Metropolitan Area. The Minneapolis-St. Paul Metropolitan Statistical Area (MSA) is situated in the north central portion of the United States, approximately 275 miles south of the U.S./Canadian Border and 400 miles northwest of Chicago, Illinois. -St. Paul MSA is located in the southeastern region of the State of Minnesota at the confluence of the Mississippi and Minnesota Rivers, or at the crossroads of Interstate 94 (east/west) and Interstate 35 (north/ P ATCHIN M ESSNER Valuation Counselors 7 22029-2 REGIONAL AND CITY DATA Location south). The Twin Cities serves as a regional economic center for the upper Midwest. According to the U.S. Census Bureau, the Minneapolis-St. Paul MSA includes sixteen Counties: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Le Sueur, Mille Lacs, Ramsey, Scott, Sherburne, Sibley, Washington and Wright Counties in Minnesota and Pierce and St. Croix Counties in Wisconsin. Government Cottage Grove has a City Council/Mayor form of government. On the regional level, the core seven counties of the Minneapolis-St. Paul MSA, which include Anoka, Carver, Dakota, Hennepin, Ramsey, Scott and Washington Counties are under the jurisdiction of the Metropolitan Council. The Metropolitan Council is the regional policy-making body, planning agency and provider of essential services. The Metropolitan Council is led by a 17-member policy-making board, which guides the strategic growth of the seven-county metropolitan area. Population According to the 2010 census, the seven-county metropolitan area had a total population of 2,849,567. Based upon data compiled by the U.S. Census Bureau, the Metropolitan Council reports the following population trends for Cottage Grove, Washington County, and the seven-county metropolitan area. POPULATION Seven-County Cottage Washington Metropolitan Year GroveCountyArea 2000 Census30,582201,1302,642,062 2010 Census34,589238,1362,849,567 2018 Estimate*37,341261,5123,113,338 2020 Estimate*38,400269,2703,160,000 2030 Estimate*42,200304,7103,459,000 2040 Estimate*47,000335,7903,738,000 *As projected by the Metropolitan Council P ATCHIN M ESSNER Valuation Counselors 8 22029-2 REGIONAL AND CITY DATA Population The population data shows that Cottage Grove realized moderate growth between 2000 and 2010, increasing at a compounded annual growth rate of 1.24%. Washington County as a whole also experienced similar growth, with a compounded annual growth rate of 1.70% over the same time period. In comparison, the Seven-County metropolitan area grew at a 0.76% compounded annual rate. As estimated by the Metropolitan Council, moderate growth is expected to continue for Cottage Grove, as well as for Washington County and the larger metropolitan area. Households Based upon data compiled by the U.S. Census Bureau, the Metropolitan Council reports the following household trends for Cottage Grove, Washington County and the Seven- County metropolitan area on the following page. HOUSEHOLDS Seven-County Cottage Washington Metropolitan Year GroveCountyArea 2000 Census9,93271,4621,021,456 2010 Census11,71987,8591,117,749 2018 Estimate*12,55396,4241,213,980 2020 Estimate*13,300102,4901,264,000 2030 Estimate*15,200118,5201,402,000 2040 Estimate*17,300132,4001,537,000 *As projected by the Metropolitan Council The household data indicates that Cottage Grove and Washington County realized moderate household growth between 2000 and 2010. Cottage Grove realized a compounded annual growth rate of 1.67%. Washington County experienced a 2.09% compounded annual growth rate in households over the same time period, which is higher than the Seven- across all markets in recent years with the decline of residential permit activity since the most recent recession. P ATCHIN M ESSNER Valuation Counselors 9 22029-2 REGIONAL AND CITY DATA Employment employment sector. The area tends to have lower rates of unemployment than the nation, even in challenging economic cycles. The following table illustrates local to national unemployment trends. The figure on the following page shows average annual unemployment rates for Cottage Grove, Washington County, and the metro area. As can be observed from the data above, local and regional unemployment rates generally trend lower than the national and state average. Furthermore, rates have improved significantly from 2009 levels. Household Income Trends Household income trends are a good indication of the overall economic health of a city, and are related to the previous employment and labor force discussion. Cottage Grove and Washington County have similar median household incomes, as indicated by the median household income levels illustrated in the following chart. In addition, the median household income for Cottage Grove has trended above that of the Seven-County Twin Cities Area since at least 1990. P ATCHIN M ESSNER Valuation Counselors 10 22029-2 REGIONAL AND CITY DATA Household Income Trends Single-Family Housing Values As provided by the Minneapolis Area Association of Realtors, historic median home price data for Cottage Grove, nearby communities, Washington County, and the 13-county metropolitan area is shown in the following table. MEDIAN HOME SALE PRICES 20092010201120122013201420152016201720182019 Afton$307,000$330,000$430,000$275,000$409,500$412,375$435,000$452,500$450,000$492,000$508,500 Woodbury$239,000$243,750$219,700$240,000$267,500$284,000$288,600$294,500$312,400$325,000$352,500 Cottage Grove$180,000$174,450$160,000$174,900$194,000$209,900$222,000$240,000$250,000$262,500$290,000 Washington County$189,000$195,000$179,000$200,000$220,000$236,000$242,300$260,000$278,900$300,000$325,000 Twin Cities (13-County)$165,000$169,900$150,000$167,900$192,000$205,600$220,000$232,000$247,500$265,000$282,000 Source: Minneapolis Area Association of Realtors As indicated, median home prices in Cottage Grove have been lower than in the surrounding communities of Afton and Woodbury, as well as for Washington County as a P ATCHIN M ESSNER Valuation Counselors 11 22029-2 REGIONAL AND CITY DATA Single-Family Housing Values whole. However, the median sale prices have trended above the 13-County Twin Cities area. Home prices declined during the Great Recession starting in 2008, but have been increasing steadily since 2012. Construction Activity Residential developers remained hesitant to take risks on growth in outer-ring suburbs during the market recovery and, instead, focused on in-fill sites in strong, core communities. As of recently, much of the in-fill sites have been developed, and investors have been expanding into outer-ring suburbs, primarily acquiring land within and along the edge of the Metropolitan Urban Service Area, particularly in suburban cities that have well-regarded public schools. Subdivisions are evolving to include a mix of housing types, price ranges and lot widths. Mid-density residential products such as single level and villa- style homes, along with for-sale townhomes, have also been on the rise. Since recovering from the Great Recession, the commercial and industrial real estate markets in the Twin Cities metropolitan area have been performing well in the inner- portion of the metro area at prime locations, which has extended further in the metro area. The following charts summarize construction activity in Cottage Grove, Washington County, and the Twin Cities metropolitan area, with data obtained from the Metropolitan Council. P ATCHIN M ESSNER Valuation Counselors 12 22029-2 REGIONAL AND CITY DATA Construction Activity P ATCHIN M ESSNER Valuation Counselors 13 22029-2 REGIONAL AND CITY DATA Construction Activity Industry and Economic Climates As previously discussed, Minnesota is home to 17 companies listed on the 2019 Fortune 500 list, as well as privately held firms listed on the Forbes 500 list. Large insurance companies based in the Twin Cities include UnitedHealth Group, Thrivent Financial, Minnesota Mutual and the St. Paul Travelers Companies. The Twin Cities is home to the corporate headquarters of US Bank and the regional headquarters of Wells Fargo, two of the largest commercial bank holding companies. One of the largest thrift institutions, TCF Reserve Bank is located in Minneapolis. Enhanced by the vast and rich agricultural region surrounding the Twin Cities, long-term analysis of economic and demographic data reveals a trend of general growth and stability - isolated from the national and global economic events that occurred in 2008 and 2009, P ATCHIN M ESSNER Valuation Counselors 14 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates which sent the nation into a deep recession. The national and regional economies, however, have experienced significant improvements since 2013, with real economic growth driven by improved employment. As part of the valuation process, an analysis of the market affecting the subject property is conducted. This analysis helps lead to conclusions concerning the marketability and/or income potential of the subject property. In this context, a review of the general metropolitan area market is presented. The information in this market analysis was January 2020 Minneapolis/St. Paul, as well as the Metropolitan Council and other commercial brokerage publications. Land Demand for industrial sites continued to remain active in the second half of 2019. The strong demand is partly because suburban cities have become more amenable to new projects like bulk distribution centers as communities realize the likelihood of attracting office development is minimal. Industrial users are seeking larger sites to accommodate the rapidly increasing space requirements of e-commerce and fulfillment businesses. Also, they are looking for sites that feature convenient access to transportation corridors, as it is one way to attract employees in a very tight labor market. In the past, well-known developers often built speculative bulk warehouse or office/warehouse projects. This still remains true; however, companies are now opting for built-to-suit projects, through owner-occupied or single- tenant arrangements. New infrastructure projects, including sewer and water extensions and new freeway interchanges have driven up land prices in certain new industrial zoned/guided areas. Multi-family construction saw a shift from urban submarkets to underserved suburban areas where cities are increasingly allowing the repurposing and reguiding of land. Luxury market-rate apartments are starting to be developed in affluent suburbs, where rents have exceeded expectations. Still, demand is strong for sites that are within walking distance of popular amenities such as grocery stores or proximate to transit routes. P ATCHIN M ESSNER Valuation Counselors 15 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Land (continued) Single-family demand remained strong in 2019. Developers have shifted to smaller and affordable housing types. These housing types are suited for retiring baby boomers and first-time homebuyers, which include young . Builders have responded by building as many compact homes as possible on their land positions, seeking to profit on volume. Homebuilders continue to seek large sites located in suburban cities that have well-regarded public schools. Subdivisions are evolving to include a mix of housing types, price ranges and lot widths. Developers are also to focusing on constructing townhome products that cater to first-time homebuyers. Self-storage facilities are expanding their footprint in the Twin Cities market, thanks in part to cities allowing them in areas that were reserved for other uses. They are able to pay top dollar for the best sites. Demand for agricultural land was limited during 2019, as pressure on agricultural land prices remained intense, mostly due to low commodity prices, global and U.S. policy changes. Agricultural land prices were relatively stable during the second half of 2019 even with poor weather and the trade dispute with China ongoing. In certain cases, farmers have felt pressure to sell their land for residential or industrial development. Retail demand is primarily coming from individual users that are immune from online shopping. Starbucks, Dunkin and Chick-fil-A were acquiring sites in the second half of 2019. The effect of Amazon.com continues to be felt by larger retailers. Retail land- micro-demographic data of surrounding areas. Demand for office and hospitality land is negligible. The outlook for 2020 continues to look well for the industrial, multi-family, and single-family residential sectors. Political uncertainties related to the 2020 presidential election could put a damper on the markets in the second half of the year. P ATCHIN M ESSNER Valuation Counselors 16 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Retail The retail market has entered a transitional period where retailers, landlords, and developers are dealing with changing consumer behaviors, e- commerce competition, store closings/downsizing, and fewer new concepts entering the market. In the first half of 2019, the Twin Cities market experienced positive absorption of 22,157 SF. Sears at the Mall of America was the only significant big-box vacancy that occurred in the community centers submarket in the first half of 2019. In the second half of 2019, the Twin Cities market experienced positive absorption of 428,626 SF. As such, the total absorption for 2019 was 450,783 SF. The Twin Cities retail vacancy rate reached 9.7% in the first half of 2019, the highest it had been since 2010 and up from 9.4% at the end of 2018. By the end of 2019, the retail vacancy rate dipped slightly to 9.2%. Many of the challenges the Twin Cities market faces are shared across the nation. The majority of activity in the Twin Cities market is being driven by value- add retailers, fast-casual restaurants, active lifestyle concepts, coffee shops, service retailers, and medical users. Value retailers that are expanding in the market include Ult. Expanding fitness concepts include F-45 Training, Orangetheory, Planet Fitness, Yoga Fit, Barre3, Xperience Fitness, Life Time Fitness, and karate concepts. Fast-casual restaurants are also in expansion mode. These include Crisp & Green, Chick-fil-- Robbins, and Caribou Coffee. Service retail categories such as nail/hair salons, cell phone retailers, banks, financial services firms, and day care centers have been more protected from the e-commerce emergence. In 2019, JPMorgan Chase opened its first three bank branches in the Twin Cities. One is located in Minneapolis on the University of Minnesota campus, one is located along Grand Avenue in St. Paul, Medical users are also beginning to fill vacant retail space. Examples of this include Associated Eye opening at CityPlace, a mixed-use development in Woodbury, and Park Nicollet converting the Mann Theater in St. Louis Park into a specialty medical center. Also, Allina Health is set to open a clinic P ATCHIN M ESSNER Valuation Counselors 17 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Retail (continued) Life Time Fitness redeveloped the former J.C. Penney at Southdale Center in Edina. Grocers have also started exploring going into malls. Mall owners are also beginning to develop or split off underutilized parking areas. Some examples of these types of development include iFLY, Zupas, Steakhouse at Rosedale Center in Roseville, and Shake Shack and Restoration Hardware at Southdale in Edina. No approved, large-scale projects are in the pipeline. Retail development has mostly been one-off or small mixed-use projects in urban areas and first- ring suburbs. For grocers, activity is slowing. The market is becoming saturated and good sites have become more difficult to find and expensive. Active grocers include Hy- and Fresh Thyme Farmers Market. Cub Foods is continuing to remodel stores. However, SuperValu, Cub . As such, many shopping center investors are waiting for clarification about their future operation before purchasing Cub Foods anchored centers. The Twin Cities market has felt and will continue to feel the impact of numerous national retailers closing. Big box vacancies are largely attributed caused uncertainty in the retail market. Even so, as more vacancies are backfilled, the retail sector could absorb approximately 150,000 SF in the first half of 2020. Most of the big-box vacant space will be divided to accommodate smaller users. Spaces in less attractive centers will be harder to lease, and landlords may need to shorten the length of leases or add termination clauses. Mall owners have been filling vacancies with restaurants, entertainment, example, Scheels is redeveloping the former Sears at Eden Prairie Center. P ATCHIN M ESSNER Valuation Counselors 18 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Office Approximately 557,601 SF of absorption took place in the first half of 2019 and 202,384 SF of absorption took place in the second half of 2019, bringing the positive office absorption in the last year to 759,985 SF. The market has remained active despite tenants downsizing and big users trading multi-tenant spaces in for build-to-suits and corporate campuses. Additionally, many submarkets are battling a surplus of Class B office space. While there is positive leasing activity, this momentum is somewhat offset from space returning to the market from companies that are downsizing. The overall vacancy rate for the Twin Cities office sector modestly increased from 16.4% in the first half of 2019 to 17.0% in the second half of 2019. Landlords have been investing in their properties by renovating, repositioning, and/or improving the amenities offered. highly amenitized. Other tenants are considering a broader geography and different property types including single-story flex buildings or renovated warehouse space. One trend in the local market has been third-party co-working space. The Twin Cities is now home to 30 co-working companies that lease or own facilities. In the North Loop, WeWork leased 60,000 SF of The Nordic mixed-use building and in Uptown, WeWork leased 102,000 SF of the MoZaic East office building. The new Life Time at Southdale in Edina also features co-working space. The Twin Cities medical office market reports a 10.40% vacancy rate, relatively flat absorption, and stable rental rates. Market activity took a step backwards with 1,799 SF of negative absorption in the first half of 2019; however, there was 45,098 SF of positive absorption in the second half of 2019. The medical office market is beginning to shift from on-campus to off- campus properties. For example, Park Nicollet is converting the Mann Theater in St. Louis Park into medical office space. The outlook remains positive for the medical office market, with new buildings in the works, that will give absorption a bump. P ATCHIN M ESSNER Valuation Counselors 19 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Industrial Strong fundamentals continued for the Twin Cities industrial market in the second half of 2019, with 1,524,411 SF of positive absorption, bringing the yearly total to 2,943,613 SF. All Twin Cities submarkets saw strong levels of positive absorption in the second half of 2019, led by the Northeast and Northwest submarkets which experienced 631,074 SF and 598,465 SF of positive absorption respectively. The overall direct vacancy rate fell from 7.8% at the first half of 2019 to 7.5% at the second half of 2019. The lowest 2019 vacancy rates were found in the Southeast and Southwest submarkets, which reported vacancy rates of 6.8% and 4.5% respectively. The highest rate was in the Northeast submarket, which reported a vacancy rate of 8.3%. In recent years, the Southwest submarket has seen the largest amount of activity. However, as available land is becoming scarce, interest is spreading to the long-overbuilt Northwest submarket and also the Northeast submarket. The industrial absorption levels experienced in 2019 were the second best since 2009, behind only the 3.7 million SF of absorption in 2015. Lease rates for bulk warehouse and office-warehouse products have increased. Rents are projected to remain steady due to tight market conditions and longer lease terms. Industrial construction continued its pace from 2018 into 2019. Nearly 2 million SF of industrial space was under construction in 2019. The low unemployment rate in the Twin Cities market has caused some problems for companies that are looking to build or fill space too far from the urban core. Going forward, approximately 1.3 million SF of absorption is predicted for the first half of 2020. Multi-Family The Twin Cities market posted one of the lowest apartment vacancy rates in the country in 2019. Twin Cities vacancies dropped to 2.5% in the second half of 2019. The low vacancy rate can be attributed to low unemployment, healthy job growth, and barriers to homeownership. P ATCHIN M ESSNER Valuation Counselors 20 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Multi-Family (continued) Approximately 3,500 apartment units were built in 2017, 5,500 units were built in 2018, and another 6,000 units were delivered in 2019. Absorption has slowed in 2019, and certain pockets have begun to offer concessions such as a month of free rent. In Downtown Minneapolis, approximately 2,400 units were constructed in the past two years. As such, downtown vacancies could continue to rise as more product comes to market. Job growth in the Twin Cities has been a major factor for the continued demand for rental housing. Millennials have been the focus of the multi-family market; however, Gen Gen Z group is similar in size to the Millennials and they are now graduating college and entering the job market. Construction of the light rail line in the southwest metro area has sparked new development/re-development in that area and several multi-family projects have begun. Some developers have expanded into the micro-unit market in order to provide affordable options for rents while generating higher per SF rents in areas where larger parcels have already been snapped up. With approximately 11,000-unit openings in 2018 and 2019 combined, Class A lease up is expected to slow down, but concessions may be used to speed up leasing. However, many of the new properties are located in suburban markets where there is strong demand for rental options. The outlook for the multi-family sector remains strong, as millennials continue to choose renting rather than moving out to the suburbs for affordable starter homes. Developers expect to deliver another 6,000 units in 2020. Hotel Previous predictions about the Twin Cities hotel market indicated the beginning of a cooling period. It now has, with supply growth (3.2%) outpacing demand (1.9%). P ATCHIN M ESSNER Valuation Counselors 21 22029-2 REGIONAL AND CITY DATA Industry and Economic Climates Hotel (continued) In the Minneapolis-St. Paul MSA, average occupancy decreased from 67.5% in December 2018 to 66.6% in December 2019, ADRs decreased from $122.74 in December 2018 to $121.46 in December 2019, and REVPAR decreased from $82.89 in December 2018 to $80.93 in December 2019. Approximately, 6,500 new rooms have been delivered to the market during this current up-cycle and another 6,700 rooms are in various stages of development. Downtown Minneapolis remains in demand for hotel development with 2,000 rooms proposed or under construction. This growth has been fueled by major events such as the 2018 Super Bowl, 2018 and 2019 X-Games, the 2018 National Baptist Convention, and Four. Upcoming major events include the 2020 NCAA M United Properties has plans for a 222-room Four Seasons Hotel in the Gateway Tower development at the north end of Nicollet Mall, which will be the first five-star hotel in the Twin Cities. Other markets that are also active include downtown St. Paul (1,000 rooms planned or underway) and Bloomington/Mall of America/Airport (1,100 rooms planned or underway). Additional building activity is taking place in Woodbury, Maple Grove, Eagan, and Shakopee. The hotel market is experiencing major competition from Airbnb. While it is difficult to quantify its impact on hotel performance, some segment of Airbnb users are substituting hotels for cheaper rates. Due to this substitution, the average rates in some markets are negatively impacted. However, more cities are attempting to regulate Airbnb and similar platforms. Overall, the outlook is that the hotel market will flatten out. Hotel operators have trouble with the availability of labor, rising wages, and increasing supplies and materials costs. As such, development is expected to cool due to overbuilding concerns and rising construction costs. P ATCHIN M ESSNER Valuation Counselors 22 22029-2 REGIONAL AND CITY DATA Investment and Capital Markets The Twin Cities investment marketplace has experienced a steady flow of following the broader national trend, with a rolling 12-month total in 2019 of $5.864 billion, slightly down from $6.341 billion in the previous year. In 2019 (rolling 12 month total), office market sales led all property types, totaling $1.700 billion. The multi-family market followed closely, with sales totaling $1.694 billion. The multi-family market will surpass $1 billion in sales for the sixth consecutive year. Class B and Class C apartment sales continue to be performing well thanks to buyers looking for value-add properties. Several Class A properties have stabilized and hit the market. However, prices for luxury Class A properties are now flattening. The difference between Class A, Class B, and Class C cap rates is narrowing. Industrial sales activity totaled $1.378 billion in the past year, a slight increase from the prior year. There has been continued demand for large distribution and fulfillment centers and smaller in-fill locations for last-mile delivery. Investors are still targeting single-tenant net lease deals. These investors include high net worth individuals, REITs and private equity funds. They enjoy good cash flow and the stability of long-term leases with low turnover costs. Sales volume for the retail market dropped from $992.17 million in 2018 to $597.76 million in 2019. However, the average price per SF increased from $188 in 2018 to $202 in 2019. Multi-tenant retail sales were down in 2019 due to a lack of available product with owners reluctant to bring assets to market. Single-tenant NNN sales were up in 2019 compared to 2018. Investors are benefiting from low interest rates and are taking their time with sales. The low cost of debt has encouraged owners to consider refinancing or recapitalization strategies as attractive alternatives to an outright sale. P ATCHIN M ESSNER Valuation Counselors 23 22029-2 REGIONAL AND CITY DATA Transportation The Minneapolis/St. Paul metropolitan area is served by the following major highways: Interstate 35 - A major north/south highway which connects with Duluth, Minnesota to the north and Kansas City, Missouri to the south. In the metro area, I-35 splits with I-35W passing through Minneapolis, while I-35E passes through St. Paul. Interstate 94 - A major east/west highway that connects with Milwaukee, Wisconsin/Chicago, Illinois to the east, and Fargo, North Dakota to the west. Interstate 494/694 - A major freeway which loops around the periphery of the Twin Cities. U.S. Highway 169 - A north/south route serving the western suburbs. U.S. Highway 212 - An east/west route serving the southwestern suburbs. U.S. Highway 12/ Interstate 394 - An east/west route which connects downtown Minneapolis with the western suburbs. U.S. Highway 61 - A north/south route serving the eastern suburbs. U.S. Highway 10 - A diagonal route extending from Wisconsin to Fargo, North Dakota; it passes through St. Paul and Anoka County. Other major highways serving the Twin Cities area include State Highway 100, State Highway 77 (Cedar Avenue), Crosstown Highway 62, Lafayette Freeway and U.S. Highway 52/55. The Twin Cities is served by the Minneapolis St. Paul International Airport (MSP) and six relieve congestion at MSP. These airports provide private and corporate aviation services for more than 400,000 aircraft each year, according to the Metropolitan Airports P ATCHIN M ESSNER Valuation Counselors 24 22029-2 REGIONAL AND CITY DATA Transportation Commission. MSP International is among the largest airports in the world, with high volumes of passenger and cargo traffic to and from destinations around the globe. MSP is a primary hub for Delta Airlines, and is served by eleven other domestic and international passenger carriers. The major means of mass transit in the Twin Cities includes the metropolitan bus system and Light Rail Transit (LRT) operated by Metro Transit, a division of the Metropolitan Council. Metro Transit offers 128 bus routes, including 63 express bus routes throughout the Twin Cities. Light rail service includes two LRT lines, the Blue Line and Green Line, which have a combined 37 stations. The Blue Line began service in 2004, and extends from downtown Minneapolis to the southern suburb of Bloomington, with stops at the Mall of America and the Minneapolis-St. Paul International Airport. The Green Line LRT well as the State Capital and the University of Minnesota. Metro Transit also operates the Northstar Commuter Rail line, which provides service with seven stations between downtown Minneapolis and the northwest suburbs of the Twin Cities. Additionally, the line connects with Northstar Link bus line for service to and from St. Cloud, Minnesota. Major freight train railroads serving the Twin Cities include Burlington Northern Santa Fe, Union Pacific, and Canadian Pacific/Soo Line Railway Company. Amtrak provides passenger rail service from the Twin Cities to Illinois (Chicago), Oregon (Portland) and Washington (Seattle). Trucking service is also a vital part of the freight transportation to and from the Twin Cities, and is a key component of the regional freight transportation system. River port barge service runs from St. Paul to points south along the Mississippi. Major commodities transported by river barge to and from the Twin Cities include grain, aggregate, fertilizer and cement. Utilities The Minneapolis/St. Paul area, as well as the majority of Cottage Grove, is served by municipal water and sewer systems, electricity, telephone service and natural gas. P ATCHIN M ESSNER Valuation Counselors 25 22029-2 REGIONAL AND CITY DATA Summary In summary, prior to the COVID-19 pandemic, most markets were expected to experience continued demand and increase pricing. The Twin Cities had gained favor with international and national investors who are interested in bulk industrial, multi-family, core Class A office, and well positioned grocery-anchored retail centers. Sellers of top-quality, assets in prime locations with predictable income streams, a strong tenant base and good credit were expected to see the most demand. However, the COVID-19 pandemic has affected the nation and created significant uncertainty for the U.S. economy. For the U.S. stock market, the first quarter of 2020 is the worst first quarter in U.S history. The first confirmed COVID-19 case in Minnesota was reported March 6, 2020. In the Twin Cities metropolitan area, CoStar tracked commercial property sales for a three-week period beginning February 21, 2020 and sales were roughly half of the previous period in 2019. However, prior to the COVID-19 pandemic, commercial real estate in the Twin Cities metropolitan area was expected to record strong first quarter sales metrics (Finance and Commerce, March 26, 2020). The Twin Cities metropolitan real estate markets appear to be on hold while this pandemic unfolds on a global economic scale. As such, an increase in capitalization rates or decrease in sale prices has not yet occurred within this market. Therefore, at this point in time, other than a slowing of transaction volume, it is too soon to determine the potential impacts to the Twin Cities real estate market. NEIGHBORHOOD DATA The subject is located on the south side of U.S. Highway 61, a principal arterial roadway, in the central portion of Cottage Grove. The neighborhood may be described as those th properties along the U.S. Highway 61 corridor between 80 Street, northwest of the subject, and Keats Avenue, southeast of the subject. This area is primarily commercial, retail, and residential on the north side of U.S. Highway 61, including retailers such as Target, Menards, Hy-Vee, Dollar Tree, Cub Foods, and Aldi. Additionally, restaurants and ry Inn & Suites, P ATCHIN M ESSNER Valuation Counselors 26 22029-2 NEIGHBORHOOD DATA various other retail uses are along the north side of the U.S. Highway 61 corridor. Aside from retail and commercial uses, residential uses such as Grove Ridge Apartments and single-family homes, are also part of the northerly neighborhood. Conversely the south side of U.S. Highway 61 is primarily agricultural, commercial, and industrial uses. South of the subject there are large tracts of undeveloped land used for farming along with rural residential single-family homes. Northwest of the subject property is the Cottage Grove Public Work facility, several storage units along with various industrial and commercial buildings are located along the U.S. Highway 61 corridor. The subject is located approximately ½-mile southeast of the U.S. Highway 61 and Jamaica Avenue interchange. The average daily traffic counts in 2019 of nearby roadways in the neighborhood are as follows. Neighborhood Traffic Volumes (AADT) Roadway2019 Jamaica Avenue North of W Point Douglass Rd21,900 South of W Point Douglass Rd13,200 U.S. Highway 10/61 Northbound40,000 Southbound25,500 Off Ramps (Jamaica Ave)21,250 On Ramps (Jamaica Ave)21,250 The location of municipal utilities in Cottage Grove are depicted on the maps on following pages. As illustrated, a sanitary sewer main runs along U.S. Highway 61 within the Municipal water is currently located within the subject neighborhood. Referring to the Utility Staging Areas Map following, the subject property is part of Development Stage 2 and within the 2040 MUSA boundary. In conclusion, the neighborhood is expected to grow and develop to the east and south of the subject. The city has planned and guided development in the southern portion of the neighborhood for industrial, retail, and some residential uses; while in the northern portion of the neighborhood, residential and retail and commercial development is planned. The characteristics and influences of the neighborhood should continue to have a positive effect on real estate and property values. P ATCHIN M ESSNER Valuation Counselors 27 22029-2 SANITARY SEWER MAP P ATCHIN M ESSNER Valuation Counselors 28 22029-2 EXISTING AND FUTURE TRUNK WATER SYSTEM . P ATCHIN M ESSNER Valuation Counselors 29 22029-2 LOCATION AND LEGAL DESCRIPTION Location: 9165 West Point Douglas Road South Cottage Grove, Minnesota Property Identification Numbers: 21.027.21.41.0012, -0013, -0015, and -0016 Legal Descriptions: -0012 Lots 1 8, Block 15 Langdon Addition, Washington County, MN -0013 Lots 1 -6, including except to State for Highway, Langdon Addition, Washington County, MN -0015 Lots 1 11, Block 18, Rice Street Except for Highway Langdon Addition, Washington County, MN -0016 Lots 1 -8, Block 19 Rice Street adjacent Langdon Addition, Washington County, MN TAX AND ASSESSMENT DATA All Minnesota counties follow the property tax process that was created by the Minnesota State Legislature. The property values used to establish 2020 property taxes are based on as of January 2019. assessment data are on the following page. P ATCHIN M ESSNER Valuation Counselors 30 22029-2 TAX AND ASSESSMENT DATA P ATCHIN M ESSNER Valuation Counselors 31 22029-2 ZONING DATA Zoning is administered by the City of Cottage Grove. As depicted on the Zoning Map on the following page, the subject is zoned B-2, Retail Business District. As depicted by the 2040 Future Land Use Map, the subject is guided Mixed Use. Additionally, in the 2030 Comprehensive Plan the subject is part of the Business Park Alternative Urban Areawide Review (AUAR), and is part of the Langdon Area in the 2040 Comprehensive Plan. The Cottage Grove Zoning Ordinance describes the Retail Business District as follows: The retail business district (B-2) is to encourage retail sales and services by grouping businesses in patterns of workable relationships to minimize the influence on surrounding residential neighborhoods by limitation and control of permitted uses. (Ord. 904, 5-16- 2012) Permitted uses within the B-2 District include, but are not limited to: single-family detached dwellings, commercial agriculture and horticulture, farm buildings and pole barns, farm drainage and irrigation systems, feedlots and poultry facilities and forestry. Additional uses allowed with a conditional use permit include religious institutions and columbariums; commercial horse stables, boarding stables and dog kennels; density transfers, which will subsequently be explained in greater detail; detached domesticated farm animal building on parcels between five and ten acres; detached rural storage buildings on parcels less than ten acres; electromagnetic communication facilities; limited commercial ventures; and public utility and public service structures. The following design standards apply to properties within the B-2 District: Lot Area: Minimum of 10,000 SF, unless the land is adjacent to an existing commercial area Minimum Lot Width: 100 ft. Maximum Building Height: 35 ft., except buildings over 35 ft. shall be subject to receiving a conditional use permit P ATCHIN M ESSNER Valuation Counselors 32 22029-2 ZONING DATA Minimum Setbacks: Front Yard 30 ft. Side Yard 10 ft. Rear Yard 35 ft. Additionally, Comprehensive Plan. The highest and best use of the subject is for a destination-oriented commercial use, which conforms with the Mixed Use guiding. As such, the Mixed Use designation is described as follow: P ATCHIN M ESSNER Valuation Counselors 33 22029-2 ZONING MAP P ATCHIN M ESSNER Valuation Counselors 34 22029-2 FUTURE LAND USE MAP P ATCHIN M ESSNER Valuation Counselors 35 22029-2 ZONING DATA The subject property lies within the Highway 61 and Jamaica Avenue South Mixed Use Area. Furthermore, the subject is located in Area 5 of future land use change also known as the Langdon Area, and can be seen in the following page. The Langdon Area is described in the 2040 Comprehensive Plan as follow: Langdon Area P ATCHIN M ESSNER Valuation Counselors 36 22029-2 FUTURE LAND USE AND AREAS OF CHANGE MAP P ATCHIN M ESSNER Valuation Counselors 37 22029-2 PROPERTY DESCRIPTION Size: The gross land area is reportedly 360,697 SF, or 8.28 acres. However, the northern portion of the site is encumbered by existing right-of-way. considered approximately 303,398 SF, or 6.97 acres, net of existing right-of-way, according to the Washington County . Shape: The subject is trapezoidal in shape. Street Frontage: The subject has ±780 LF of frontage on West Point Douglas Road along the northerly property boundary and th ± 663 LF of frontage on 96 Street, which is the southerly property boundary. Street Access: The subject has two driveways along West Point Douglas Road, which is a bituminous paved roadway with one lane th of traffic in each direction. Additionally, 96 Street is a minimally maintained roadway, improved with gravel. Traffic Count: The average annual average daily traffic counts for nearby roadways is as follows: 25,500 Highway 61 (2019) 13,200 Jamaica Avenue (south of Hwy 61; 2019) Terrain: surrounding roadways. The subject is open with a modest level of landscaping and trees along West Point Douglas Road and the southern boundary of the site. Utilities: Municipal water and sewer are available to the subject property. Flood Hazard: The subject is located in Zone X, areas with minimal flood risk. No flood hazard analysis has been conducted. Map No.: 27163C0416E Effective Date: February 3, 2010 Soil Conditions: The soils appear stable and suitable for typical construction practices. However, neither soils tests nor engineering data have been provided in conjunction with this appraisal. Easements: We were not provided with a title report. However, based on the plat map the subject is encumbered with Minnesota Department of Transportation (MnDOT) right-of-way along the northern portion o P ATCHIN M ESSNER Valuation Counselors 38 22029-2 PROPERTY DESCRIPTION Easements (continued): knowledge, there are no other recorded easements or encumbrances that would have a significant effect upon the Building Description: The subject is improved with a one-story commercial building that was built in 1973 and comprises 18,000 SF of GBA. The building is currently vacant and reportedly in poor condition and contributes a nominal value to the overall property. P ATCHIN M ESSNER Valuation Counselors 39 22029-2 PLAT MAP P ATCHIN M ESSNER Valuation Counselors 40 22029-2 HIGHEST AND BEST USE Highest and best use is defined in , Fifth Edition, Appraisal Institute as follows: The reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity. This publication goes on to distinguish the highest and best use as vacant and as improved, as follows: Highest and best use of land or site as though vacant - Among all reasonable, alternative uses, the use that yields the highest present land value, after payments are made for labor, capital, and coordination. The use of a property based on the assumption that the parcel of land is vacant or can be made vacant by demolishing any improvements. Highest and best use of property as improved - The use that should be made of a property as it exists. An existing improvement should be renovated or retained as is so long as it continues to contribute to the total market value of the property, or until the return from a new improvement would more than offset the cost of demolishing the existing building and constructing a new one. In order to determine highest and best use of the subject property, the following factors must be considered when addressing possible uses. They are: 1. Legally Permissible 2. Physically Possible 3. Financially Feasible 4. Maximally Productive Legally Permissible The first test of highest and best use involves identifying those uses that are legally permissible. Legal restrictions can include public restrictions such as zoning and building codes, and private restrictions such as deed restrictions and protective covenants. The subject is located in the city of Cottage Grove with a zoning of B-2, Retail Business District and guided Mixed Use. Based on permitted uses, a commercial use is considered for this analysis. P ATCHIN M ESSNER Valuation Counselors 41 22029-2 HIGHEST AND BEST USE Physically Possible The subject site comprises approximately 303,398 SF, or 6.97 acres of land area, net of existing right-of-way and is trapezoidal in shape. Municipal water and sewer are available to the site, including other utilities, such as natural gas, electricity and telephone. Access to the site is from West Point Douglas Road, which fronts along Highway 61. Access to Highway 61 is located from the northwest at Jamaica Avenue, which is a full interchange. Nearby uses along the south side of Highway 61 include: agricultural, single-family homes, the City of Cottage Grove Public Works Facility, and Acorn Mini Storage. North of Highway 61 near the subject property include Menards, Target, and Walmart along with smaller strip retail and stand-alone retail uses. Financially Feasible As outlined in the Market Analysis section of this report, before the COVID-19 Pandemic, sections of the commercial market were strong, both in terms of demand and pricing. Additionally, as of this appraisal date, the Twin Cities real estate market appears to be on hold while this pandemic unfolds on a global economic scale. Other than a slowing of transaction volume, it is too soon to determine the potential impacts to the market. However, considering the surrounding land uses on the south side of Highway 61. The subject property is more suitable as a destination-oriented commercial use. Maximally Productive that the highest and best use, as vacant, is to develop the subject property with a destination-oriented commercial use that maximizes the site and is consistent with zoning and guiding. As Improved The subject is improved as improved with a one-story commercial building that was built in 1973 and comprises 18,000 SF of GBA. The building is vacant and reportedly in poor condition and contributes a nominal value to the overall property. Therefore, the highest and best use, as improved, is to redevelop the site with a destination-oriented commercial use. P ATCHIN M ESSNER Valuation Counselors 42 22029-2 EXPOSURE AND MARKETING TIME Exposure time of 12 to 18 months would be required to sell the subject property, based on the value stated herein. Marketing time, including due diligence and closing, is also estimated at 12 to 18 months. APPRAISAL PROCEDURES AND TECHNIQUES In order to develop an opinion of market value of the subject, the following appraisal techniques are considered. Cost Approach - considers the current cost of replacing a property, less the depreciation from three sources: physical deterioration, functional obsolescence and external obsolescence. A summation of the market value of the land, assumed vacant, and the depreciated replacement cost of the improvements provides an indication of the total value of the property. Sales Comparison Approach - produces an estimate of value by comparing the subject property to sales and/or listings of similar properties in the same or competing areas. This technique is used to indicate the value established by informed buyers and sellers in the market. Income Approach - income. The net income is capitalized to arrive at an indication of value from the standpoint of an investment. This method measures the present worth of anticipated future benefits (net income) derived from a property. Since only the underlying land is valued herein, the Sales Comparison Approach to value the land has been utilized in this appraisal. This approach is more fully described below. The Cost and Income approaches are not considered to yield credible assignment results and are not applied in the valuation assignment. SALES COMPARISON APPROACH The sales comparison approach to value examines the sale prices of other properties similar to the subject in utility, size and type that have sold in the marketplace. This approach is good evidence of value because it represents activities and reactions of sellers, users and investors as they respond to the marketplace. P ATCHIN M ESSNER Valuation Counselors 43 22029-2 SALES COMPARISON APPROACH property than it will cost to buy or rent a comparable substitute property. The validity of this approach is based on the assumption that continuity exists between similar properties of like adequacy and their market values. The reliability of this technique is dependent upon the availability of sales data and the degree of comparability of the sales studied. To apply this approach to the subject property, information has been sought on sales of land from 2017 to the present, which are similar in terms of highest and best use with particular focus on commercial uses, location, zoning/guiding, size and appeal. These sales used are identified on a location map, followed by individual write-ups, an adjustment grid and narrative analysis, to arrive at a land value estimate. P ATCHIN M ESSNER Valuation Counselors 44 22029-2 COMPARABLE LAND SALES LOCATION MAP P ATCHIN M ESSNER Valuation Counselors 45 22029-2 SALES COMPARISON APPROACH Comparable Land Sale 1 Location: 15265 Carrousel Way Rosemount, Minnesota PID: 34-71176-01-011 Buyer: Rosemount MOB Partners, LLC Seller: Rosemount Properties, LLC Date of Sale: April 2020 Zoning/Guiding: C4, General Commercial / CC, Community Commercial Intended Use: Medical Office Traffic Count: 5,300 AADT (2018), Chippendale Avenue; and 910 AADT (2018), Carrousel Way Size: 57,253 SF, or 1.31 Acres Sale Price: $414,512 Price per SF: $7.24 Remarks: This is a publicly marketed, -length transaction of a property located at the northeast corner of Chippendale Avenue and Carrousel Way in Rosemount. The sale price was openly negotiated and was reported to be at or near market. The buyer purchased the property to develop a 12,000 SF medical office building. The finished building will be leased to Lorenz Clinic, a mental health practice, which also has offices in Victoria, Chaska and Prior Lake. P ATCHIN M ESSNER Valuation Counselors 46 22029-2 SALES COMPARISON APPROACH Comparable Land Sale 2 Location: 5715 Memorial Avenue North Oak Park Heights, Minnesota PID: 06.029.20.13.0013 Buyer: TCO Real Estate-Fund 2, LLC Seller: Gregory and Lorene Clark Date of Sale: March 2020 Zoning/Guiding: B-3, Highway Business & Warehouse / Highway Business & Warehouse Intended Use: Medical Office Traffic Count: 23,100 AADT (2019), Stillwater Boulevard Size: 239,632 SF, or 5.50 Acres Sale Price: $1,750,000 Price per SF: $7.30 Remarks: -length transaction of a property located in the southwest quadrant of Highway 36 and Stillwater Boul Stillwater Area High School, Kwik Trip, and Public Storage. The comparable was purchased by Twin Cities Orthopedics. P ATCHIN M ESSNER Valuation Counselors 47 22029-2 SALES COMPARISON APPROACH Comparable Land Sale 3 Location: SEC Osgood Avenue and Osman Avenue Oak Park Heights, Minnesota PID: 04.029.20.11.0160 Date of Sale: June 2019 Buyer: Dave Trimert JR Seller: McCullough & Sons Incorporated Zoning/Guiding: B-2, General Business / Commercial Intended Use: Auto Repair Store th Traffic Count: 11,200 AADT (2019), Osgood Avenue; and 890 AADT (2019), 60 Street Size: 113,692 SF, or 2.61 Acres Sale Price: $550,000 Price per SF: $4.84 Remarks: This is an openly-marketed, arm's-length transaction of a property located in the southeast quadrant of Highway 36 and Osgood Avenue. The property was purchased for an auto repair store. Nearby uses include Andersen Corporation to the west and residential uses to the east and south of the comparable. P ATCHIN M ESSNER Valuation Counselors 48 22029-2 SALES COMPARISON APPROACH Comparable Land Sale 4 Location: XXXX Keokuk Avenue Lakeville, Minnesota PID(s): 22.035.000.1012 Date of Sale: March 2018 Buyer: Compeer Financial, FLCA Seller: Lakeville Land, Ltd. Limited Partnership Zoning/Guiding: C-3, General Commercial / Commercial Intended Use: Office th Traffic Count: 8,000 AADT (2019), 210 Street; and 225 AADT (2018), Keokuk Avenue Size: 243,065 SF, or 5.58 Acres Sale Price: $1,884,000 Price per SF: $7.75 Remarks: This is an openly-marketed, arm's-length transaction of a property th located in the southwest corner of Interstate 35 and 210 Street in Lakeville. The property was purchased to build an owner/occupied office. P ATCHIN M ESSNER Valuation Counselors 49 22029-2 SALES COMPARISON APPROACH Comparable Land Sale 5 Location: 1325 Corporate Center Curve Eagan, Minnesota PID(s): 10-22535-00-010 Buyer: Advantage Equities 10544 LLC Seller: Eagandale Properties, LLC Date of Sale: May 2017 Zoning/Guiding: PD, Planned Development / Major Office Intended Use: Hotel Traffic Count: 5,600 AADT (2019), Corporate Center Drive Size: 97,690 SF, or 2.24 Acres Sale Price: $585,000 Price per SF: $5.99 Remarks: -length transaction. According , no soil corrections are needed for development. The site is currently listed for sale with an asking price of $1,149,000, or $11.76 per SF. The listing brochure indicates the site is fully entitled for an 87-room Comfort Suites hotel. P ATCHIN M ESSNER Valuation Counselors 51 22029-2 SALES COMPARISON APPROACH Explanation of Adjustments Property Rights: All of the sales represent the transfer of the fee simple interest. Therefore, no adjustments are necessary. Financing: No unusual financing was discovered that would have an impact on the sale price. Therefore, no adjustments are necessary. Conditions of Sale: All of the comparable sales are considered -length transactions by unrelated parties and require no adjustment for conditions of sale. Special Assessments: None Other Expenditures: No additional expenditures were required for the comparables. Market Conditions: This adjustment reflects differences in market conditions between the date of appraisal and the date the comparables sold. The comparable sales occurred between May 2017 and April 2020. The commercial market has been stable with development occurring throughout the market over the past few years. The outbreak of COVID-19 was declared a global pandemic on March 11, 2020. Since the pandemic declaration, the effects of the pandemic on the real estate market have yet to be determined. Therefore, the market conditions adjustment is based on 5% annual appreciation from 2017 through March 2020. No further adjustment is applied from March 2020 to April 2020 since the impact is not known. Location: This adjustment is based upon observations of both the subject and the comparables. Factors such as access, lot orientation, type of road frontage, neighborhood amenities, and surrounding land use were considered when making this adjustment. Comparables 1, 2, 4, and 5 are considered superior to the subject regarding location and downward adjustments are made. Comparable 3 is located south of Highway 36 in Oak Park Heights with no visibility to the highway, and an upward adjustment is applied. P ATCHIN M ESSNER Valuation Counselors 52 22029-2 SALES COMPARISON APPROACH Explanation of Adjustments Size: The subject property has a land area of 303,398 SF, or 6.97 acres, net of existing right-of-way. The comparables range in size from 57,253 SF to 243,065 SF. Properties of this size are generally sold on a per SF basis. Typically, a smaller property will demand a higher price per SF than a larger property. This inverse relationship is present among the comparable sales. Size adjustments are based on a curve. Shape: The subject is trapezoidal in shape, which can limit the utility of the site. Comparables 1, 2, and 4 are rectangular sites and a 5% downward adjustment is applied. Comparables 3 and 5 are irregular and triangular in shape and a 5% upward adjustment is made. As such, no adjustment is made to these two comparables. Terrain: The subject property is generally level and open. Nearly all of the comparables are considered similar in terrain and no adjustments are made. However, Comparable 3 has a sloping terrain and wooded topography, and an upward adjustment is applied to this sale. Zoning - Guiding: All of the comparable sales have similar zoning and guiding, and no adjustments are necessary. Other: None Analysis The five comparable land sales range in unadjusted unit price from $4.84 per SF to $7.75 per SF, with an average of $6.62 per SF of land. After the adjustment process, the five comparable land sales range in unit price from $5.68 per SF to $6.74 per SF, with an average of $6.05 per SF of land. The adjustment process has tightened the range of the comparable sales, indicating the appropriateness of the adjustments utilized. Generally speaking, all of the comparables are commercial properties that were purchased th for office, medical office, auto repair and hotel use. Comparable 1 is located south of 150 P ATCHIN M ESSNER Valuation Counselors 53 22029-2 SALES COMPARISON APPROACH Analysis Street (Co Rd 42) along the east side of Chippendale Avenue in Rosemount, Minnesota. The immediate area is nearly fully developed with a mix of impulse and destination- oriented retail and office uses. This comparable is considered superior in location and shape to the subject property. Comparable 2 is also located in a more developed commercial area that was purchased for a medical office building. This comparable is considered superior to the subject as well. Comparable 3 located in Oak Park Heights in the vicinity of Andersen Corporation to the west and commercial uses to the north. The site has sloping topography with wooded terrain. Comparable 4 is located at the southwest th corner of Interstate 35 and 210 Street in Lakeville. This comparable is least similar to the subject site since the comparable is located at a highway interchange. Comparable 5 is located south of Interstate 494 and east of Pilot Knob Road in Eagan. The location of this comparable is in a commercial and office area. While all of the comparables are considered useful in this analysis, the overall gross 17% to 27%. All of the comparables are considered in this analysis. However, Comparable 4, is located at th the southwest corner of Interstate 35 and 210 Street in Lakeville, which is a more impulse- oriented commercial location. Therefore, this comparable is given less weight in this analysis. The remaining comparables are given similar weight in this analysis. Considering the above, the market value of the subject land is estimated to be $5.75 per SF. Therefore, the land value of the subject is estimated as follows: 303,398 SF x $5.75 per SF = $1,744,539, rounded $1,745,000 Since the subject is improved with an 18,000 SF one-story commercial building, demolition costs, based on Marshall and Swift cost estimator, are estimated at approximately $5.00 per SF of building area, and are typically deducted. However, it may be possible to reuse or salvage portions/parts of the building improvements. As such, a market value range is esimtated for the subject proprety as of June 24, 2020: Market Value Range $1,655,000 to $1,745,000 P ATCHIN M ESSNER Valuation Counselors 54 22029-2 ADDENDA P ATCHIN M ESSNER Valuation Counselors 55 22029-2 EXHIBIT 1 (Pages 56-59) P ATCHIN M ESSNER Valuation Counselors 56 22029-2 P ATCHIN M ESSNER Valuation Counselors 57 22029-2 P ATCHIN M ESSNER Valuation Counselors 58 22029-2 P ATCHIN M ESSNER Valuation Counselors 59 22029-2 P ATCHIN M ESSNER Valuation Counselors 60 22029-2 CONTINGENT AND LIMITING CONDITIONS (Pages 61-63) P ATCHIN M ESSNER Valuation Counselors 22029-2 61 CONTINGENT AND LIMITING CONDITIONS The value estimates and conclusions in the appraisal are made subject to these assumptions and conditions: 1. No title search has been made and the reader should consult an appropriate attorney or title insurance company for accurate ownership data. Title to the property is assumed to be good and marketable unless otherwise stated. 2. The legal description, furnished or otherwise, is assumed to be correct. No responsibility is assumed for the legal description or for matters including legal or title considerations. 3. The information contained in this report is not guaranteed, but it has been gathered from reliable sources. The appraiser(s) certify that, to the best of their knowledge and belief, the statements, information and materials contained in the appraisal are correct. 4. All value estimates in this report assume stable soil and any necessary soil corrections are to be made at the seller's expense, unless otherwise noted. 5. The site plan, if any, in this report is included to assist the reader in visualizing the property, but we assume no responsibility for its accuracy. 6. The market value herein assigned is based on conditions which were applicable as of the effective date of appraisal, unless otherwise noted. 7. The appraiser(s) that signed this report shall not be required to prepare for, or appear in court, or before any board or governmental body by the reason of the completion of this assignment without predetermined arrangements and agreements. 8. Surveys, plans and sketches may have been provided in this report. They may not be complete or be drawn exactly to scale. 9. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person, other than the party to whom it is addressed, without the written consent of the appraiser, and in any event only with properly written qualification and only in its entirety. 10. Information in the appraisal relating to comparable market data is more fully documented in the confidential file in the office of the appraiser. P ATCHIN M ESSNER Valuation Counselors 22029-2 62 CONTINGENT AND LIMITING CONDITIONS (CONTINUED) 11. All studies and field notes will be secured in our files for future reference. 12. It is assumed that all applicable zoning and use regulations and restrictions have been complied with, unless a non-conformity has been stated, defined and considered in the appraisal report. And, it is assumed that the utilization of the land and any improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted within the report. 13. The distribution of the total valuation in this report between land and any improvements, if stated, applies only under the reported highest and best use of the property. The allocations of value for land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. 14. It is assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless non-compliance is stated, defined and considered in the appraisal report. 15. The appraiser was not aware of the presence of soil contamination on the subject property, unless otherwise noted in this appraisal report. The effect upon market value, due to contamination was not considered in this appraisal, unless otherwise stated. 16. The appraiser was not aware of the presence of asbestos or other toxic contaminants in any building(s) located on the site, unless otherwise noted in this report. The effect upon market value, due to contamination was not considered in this appraisal, unless otherwise stated. 17. Unless otherwise stated in this report, the existence of hazardous material, which may or may not be present on the property, was not observed by the appraiser. The appraiser has no knowledge of the existence of such materials on or in the property. The appraiser, however, is not qualified to detect such substances. The value estimate is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if desired. 18. The value stated in this report is fee simple, assuming responsible ownership and management, unless otherwise indicated. This appraisal recognizes that available financing is a major consideration by typical purchasers of real estate in the market, and the appraisal assumes that financing is or was made available to purchasers of property described herein. P ATCHIN M ESSNER Valuation Counselors 22029-2 63 CONTINGENT AND LIMITING CONDITIONS (CONTINUED) 19. The appraiser has neither present nor contemplated interest in the property appraised and employment is not contingent upon the value reported. 20. Unless otherwise stated in this report, the appraisers have not made a survey or analysis to determine whether any buildings on the property are in compliance with "The Americans with Disabilities Act" (ADA). If the property is not in compliance with the ADA, it could have a negative effect on the value of the property. 21. The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated. P ATCHIN M ESSNER Valuation Counselors 22029-2 64 APPRAISER QUALIFICATIONS (Page 65) P ATCHIN M ESSNER Valuation Counselors 22029-2 65 QUALIFICATIONS OF CHRISTINE L. MACKAMAN PROFESSIONAL AFFILIATIONS MAI, AI-GRS, Appraisal Institute Certified General Real Property Appraiser, Minnesota License No. 20517275 BUSINESS EXPERIENCE Patchin Messner Valuation Counselors, Principal, 2015 to Present CM Valuation, Principal, 2011 to Present Cassidy Turley, 2004-2010 Metropolitan Council, 2001-2004 EDUCATIONAL BACKGROUND Master of Urban and Regional Planning, University of Minnesota Bachelor of Arts Degree, Albion College SPECIALIZED REAL ESTATE Appraisal Institute Course Work: TRAINING Real Estate Appraisal Principles Basic Valuation Procedures Residential Case Study Standards of Professional Appraisal Practice Basic Income Capitalization Advanced Income Capitalization Highest & Best Use and Market Analysis Advanced Sales Comparison and Cost Approaches Report Writing and Valuation Analysis Advanced Applications Business Practice and Ethics Litigation Appraising: Specialized Topics and Applications The Appraiser as an Expert Witness Review Theory SEMINARS ATTENDED: Appraisal Institute Annual Real Estate Trends Annual Forecast/Industry Forecast Uniform Appraisal Standards for Federal Land Acquisitions (Yellow Book) APPRAISAL EXPERIENCE Preparation of appraisals for eminent domain, estate planning, tax appeal, financing, and acquisition/disposal. Properties appraised include: hospitals, apartment complexes, office and industrial buildings, shopping centers, single family residences and development land. RELATED EXPERIENCE North Star Chapter of the Appraisal Institute: Secretary, present North Star Chapter of the Appraisal Institute: Government Relations Committee, present North Star Chapter of the Appraisal Institute: Region III Representative, past North Star Chapter of the Appraisal Institute: Candidate Guidance Committee Chair, past North Star Chapter of the Appraisal Institute: Board of Directors, past P ATCHIN M ESSNER Valuation Counselors 11232 Area/ Phase 599 2,6582,7643,6582,764 12,442 After Conversion Orig. Tax Cap. 0.00%1.50%2.00%2.00%1.25%0.75%0.25%1.00%1.25%1.00%1.25%1.00% C:\\Users\\KDahl\\Desktop\\TIF Run 8-3-20 After Base Value Assumptions - Page 1Class RentalRentalRentalRental C/I Pref. Conversion 958 2,1264,4223,6584,422 15,586 Current Original Tax Capacity C/IC/IC/I Tax Class C/I Pref. Tax Rates Property Hmstd. Res. Pay 2021Pay 2021Pay 2021Pay 2021Pay 2021 Original $150,000$150,000$162,000$162,000$500,000$500,000$500,000$500,000 Tax Year Market Value FirstFirstFirstFirst OverOverOverOver 47,900 212,600221,100220,400221,100 923,100 Original Market Value Exempt Class Rate (Exempt)Commercial Industrial Preferred Class Rate (C/I Pref.)Commercial Industrial Class Rate (C/I)Rental Housing Class Rate (Rental)Affordable Rental Housing Class Rate (Aff. Rental)Non-Homestead Residential (Non-H Res. 1 Unit)Homestead Residential Class Rate (Hmstd. Res.)Agricultural Non-Homestead 100%100%100%100%100% for District Percentage Of Value Used 47,900 City of Cottage Grove, MN ASSUMPTIONS AND RATES 212,600221,100220,400221,100 923,100 Total Value Market Pay 2020Pay 2020Pay 2020Pay 2020Pay 2020Pay 2020 112 Apartment Units and 68,000 Sq. Ft. of Commerical 000 Langdon Village Concept - No Inflation 26 BASE VALUE INFORMATION (Original Tax Capacity) 202120232048 0.00%4.50% 26,000 115,500 141,500 1-Feb-23 1-Aug-22Inside(B) Pay 2021Value 35.6373%106.535%106.535%38.8460%0.32961% Market Building 142.4540% Incremental Redevelopment 97,10047,900 221,100194,400221,100 781,600 Land Market Value Address Not AssignedNot AssignedNot Assigned 8991 West Point Douglas Rd S9165 West Point Douglas Rd S Owner Meyers Jeffrey R 9163 Point Douglas LLC9164 Point Douglas LLC9165 Point Douglas LLC9166 Point Douglas LLC DistrictType:District Name/Number:County District #:First Year Construction or Inflation on ValueExisting District - Specify No. Years RemainingInflation Rate - Every Year:Interest Rate:Present Value Date:First Period EndingTax Year District was Certified:Cashflow Assumes First Tax Increment For Development:Years of Tax IncrementAssumes Last Year of Tax IncrementFiscal Disparities Election \[Outside (A), Inside (B), or NA\]Incremental or Total Fiscal DisparitiesFiscal Disparities Contribution RatioFiscal Disparities Metro-Wide Tax RateMaximum/Frozen Local Tax Rate: Current Local Tax Rate: (Use lesser of Current or Max.)State-wide Tax Rate (Comm./Ind. only used for total taxes)Market Value Tax Rate (Used for total taxes) PID 8/3/2020 Prepared by Ehlers & Associates, Inc. - Estimates Only Note: 21.027.21.41.000521.027.21.41.001221.027.21.41.001321.027.21.41.001521.027.21.41.00161. Base values are for pay 2021 based upon review of County website on 8-3-2020.2. Located in SD # 833 and South Washington Watershed 12345 Map ID 20242024202420242024 Payable First Year Full Taxes 2024 100%100%100%100%100% Completed Percentage C:\\Users\\KDahl\\Desktop\\TIF Run 8-3-20 2023 100%100%100%100%100% Base Value Assumptions - Page 2 Completed Percentage 2022 100%100%100%100%100% Completed Percentage 3.443.443.24 50%50%50%50%50% 2021 2,076.622,076.62 Taxes Per Completed Sq. Ft./Unit Percentage 2 2 2 1,563 1,563 Total Taxes 22,684 116,291104,775116,291104,775464,815 Project Tax Capacity/Unit 2,307 Value Taxes 23,07310,05323,07310,05368,559 Market Project87,50060,25087,50060,25013,250 308,750175,000133,750 Tax Capacity 00 Tax 4,564 Class RentalRentalTaxes 22,82222,82250,208 C/I Pref.C/I Pref.C/I Pref. PropertyProperty State-wide City of Cottage Grove, MN 00 6,727 Value Taxes 30,58730,58767,901 Fiscal Market 700,000 7,000,0003,050,0007,000,0003,050,0006,800,000 Disparities 20,800,00014,000,000 Total Taxable PROJECT INFORMATION (Project Tax Capacity) 112 Apartment Units and 68,000 Sq. Ft. of Commerical Langdon Village Concept - No Inflation 5656 112 Total 9,085 Local 7,000Taxes 93,21841,31393,21841,313 30,50030,50068,000 278,146 Property Sq. Ft./Units TAX CALCULATIONS 100100100 125,000125,000 Tax 8,528 Local 87,50038,77987,50038,779 261,085 Taxable(50,208)(67,901)(68,559)(11,866) 464,815266,280 Capacity Market Value Per Sq. Ft./Unit 00 100100100 4,722 21,47121,47147,665 Fiscal 125,000125,000 Estimated Disparities Market ValueTax Capacity Per Sq. Ft./Unit Tax Total RetailRetailRetail 87,50060,25087,50060,25013,250 308,750 New UseCapacity ApartmentsApartments WHAT IS EXCLUDED FROM TIF? e s U 11223 w RetailRetailRetail e TOTALTOTAL N 8/3/2020 Prepared by Ehlers & Associates, Inc. - Estimates Only Area/Phase ApartmentsApartments Note: Subtotal ResidentialSubtotal Commercial/Ind.1. Market values are based upon estimates.Note: 1. Taxes and tax increment will vary significantly from year to year depending upon values, rates, state law, fiscal disparities and other factors which cannot be predicted.Total Property Taxesless State-wide Taxesless Fiscal Disp. Adj.less Market Value Taxesless Base Value TaxesAnnual Gross TIF Date 02/01/2308/01/2302/01/2408/01/2402/01/2508/01/2502/01/2608/01/2602/01/2708/01/2702/01/2808/01/2802/01/2908/01/2902/01/3008/01/3002/01/3108/01/3102/01/3208/01/3202/01/3308/01/3302/01/3408/01/3402/01/3 508/01/3502/01/3608/01/3602/01/3708/01/3702/01/3808/01/3802/01/3908/01/3902/01/4008/01/4002/01/4108/01/4102/01/4208/01/4202/01/4308/01/4302/01/4408/01/4402/01/4508/01/4502/01/4608/01/4602/01/4708/01/ 4702/01/4808/01/4802/01/49 Payment 2023202320242024202520252026202620272027202820282029202920302030203120312032203220332033203420342035203520362036203720372038203820392039204020402041204120422042204320432044204420452045204620462047204 720482048 Year Tax 123456789 1011121314151617181920212223242526 0.51.52.53.54.55.56.57.58.59.5 10.511.512.513.514.515.516.517.518.519.520.521.522.523.524.525.5 Yrs.C:\\Users\\KDahl\\Desktop\\TIF Run 8-3-20 Tax Increment Cashflow - Page 3 PERIOD ENDING 54,555 107,909217,136323,960428,433530,608630,534728,261823,838917,311 1,008,7281,098,1331,185,5711,271,0851,354,7171,436,5081,516,5001,594,7321,671,2421,746,0681,819,2481,890,8181,960,8132,029,2672,096,2162,161,6912,225,7252,288,3502,349,5972,409,4972,468,0782,525,3702 ,581,4022,636,2002,689,7932,742,2062,793,4662,843,5992,892,6282,940,5782,987,4733,033,3363,078,1893,122,0563,164,9583,206,9153,247,9493,288,0813,327,3293,365,7133,403,2533,439,967 Value Present Semi-Annual - 57,03757,037 119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119 ,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395119,395 6,083,8133,439,967 Net Tax Increment Semi-Annual - (6,337)(6,337) (13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266 )(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,266)(13,26 6) at (675,979)(382,219) 10% Admin. - (229)(229)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479 )(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479)(479) (24,423)(13,810) State 0.36% Auditor - 63,60463,604 133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133 ,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140133,140 6,784,2153,835,995 Increment Gross Tax Semi-Annual City of Cottage Grove, MN 127,207127,207266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266 ,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280266,280 Annual Increment Gross Tax TAX INCREMENT CASH FLOW 112 Apartment Units and 68,000 Sq. Ft. of Commerical Langdon Village Concept - No Inflation 4.50% Tax Rate Local 106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535 %106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.535%106.53 5%106.535%106.535% 119,404119,404249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249 ,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947249,947 Tax Capacity Captured Present Value Rate (22,529)(22,529)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361 )(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,361)(46,36 1)(46,361)(46,361) Fiscal Disparities Incremental (12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442 )(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,442)(12,44 2)(12,442)(12,442) Tax Original Capacity Present Value From 08/01/2022 154,375154,375308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308 ,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750308,750 Tax Project Capacity Total 100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100%100 %100%100% % ofOTC 8/3/2020 Prepared by Ehlers & Associates, Inc. - Estimates Only Redevelopment Tax Increment Financing Districts Minnesota Statute 469.174 subdivision 10 allows an authority to establish a redevelopment tax increment financing (TIF) district to assist with redeveloping sites that contain substandard buildings. A redevelopment TIF district has a maximum term of 26 years of increment. In order to qualify the redevelopment property as a redevelopment TIF district, one must ensure the parcels meet three criteria related to coverage, blighted buildings, and reasonable distribution. What is needed to meet the coverage test? Land parcels consisting of 70% of the TIF district must be occupied by buildings, streets, utilities, paved or gravel parking lots. To meet the coverage requirement, one must evaluate the proposed district parcel by parcel to determine how many of th requirement, 15% of its area must contain improvements such as buildings, sidewalks, and parcel can be used for the coverage test. For example, let us assume there are four properties of What is needed to meet the blight test? More than 50% of the buildings, not including outbuildings, must be structurally substandard to a degree requiring substantial renovation or clearance and reasonably distributed throughout the geographic area. Determining if a building is structurally substandard requires a two-part analysis. 1. defects in structural elements or a combination of deficiencies in essential utilities and facilities, light and ventilation, fire protection including adequate egress, layout and condition of interior partitions, or similar factors, which defects or deficiencies area of 2. Needed repairs determined by the above definition must meet a cost requirement. A building is not structurally substandard if it could be brought up to the building codes applicable to new buildings at a cost of less than 15% of the cost of constructing a new building of the same size and type on the site. An interior inspection is required unless the city has been unable to obtain permission to enter a building despite its best efforts. It is recommended that a building inspector or other qualified person perform an outside inspection of all buildings in the district and render a written opinion as to each building status with respect to this test. Ultimately the governing body of a municipality must make the determination that buildings are substandard. What is reasonable distribution? The structurally substandard buildings must be reasonably distributed throughout the proposed TIF District. In the following example, both areas have 80 percent coverage; however, Area B has reasonable distribution of the substandard buildings, and therefore only Area B qualifies as a redevelopment TIF district. Area A: 80% substandard buildings Area B: 60% substandard buildings What other conditions may qualify a district for redevelopment? In addition if either of the following conditions is present: Vacant, unused, underused, inappropriately used, or infrequently used rail yards, rail storage facilities, or excessive or vacated railroad rights-of-way. Tank facilities or property whose immediately previous use was for tank facilities, if the tank facilities have or had a capacity or more than 1,000,000 gallons; are located adjacent to rail facilities; and have been removed or are unused, underused, inappropriately used. Use of TIF A minimum of 90% of the increment must be used to correct the conditions causing the need for redevelopment. Specifically, increment can be used for site acquisition, environmental remediation, site preparation, public improvements, and public parking facilities. Where can I get more information? Contact your Ehlers Financial Advisor at 651-697-8500. A list of Minnesota Financial Advisors and their direct dial numbers can be found under the Contact Us tab at the top of our website at www.ehlers-inc.com.