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Agenda 08/22/2023 Item #16A 7 (Agreement for sale and purchase under the Conservation Collier Land Aquisition Program)SEE REVERSE SIDE Proposed Agenda Changes Board of County Commissioners Meeting August 22, 2023 Move Item 16A7 to 11E: Recommendation to approve an Agreement for Sale and Purchase with 1) William Joseph Scalley, Jr. and Martha L. Scalley, 2) Patricia E. McGinnis and Stanley E. Magner, 3) Maricel Aleu Fontela, and 4) Delsina Trigoura and Amy Trigoura under the Conservation Collier Land Acquisition Program, at a cost not to exceed $146,815. (Commissioner LoCastro’s request) Notes: TIME CERTAIN ITEMS: Item 11A to be head at 9:30 AM: Recommendation to approve an Economic Development Agreement with Dialum Glass for a proposed advanced manufacturing and processing facility within the Town of Ave Maria Innovation Zone. Item 11B to be head at 9:45 AM: Recommendation to approve a negotiated Management Agreement with the Pelican Bay Foundation for the management of racquet sport activities, the maintenance, and capital improvements at Pelican Bay Community Park. Item 9A to be head at 10:30 AM: Recommendation to consider an Ordinance establishing Collier County as a Bill of Rights Sanctuary County. 9/5/2023 3:17 PM 08/22/2023 EXECUTIVE SUMMARY Recommendation to approve an Agreement for Sale and Purchase with 1) William Joseph Scalley, Jr. and Martha L. Scalley, 2) Patricia E. McGinnis and Stanley E. Magner, 3) Maricel Aleu Fontela, and 4) Delsina Trigoura and Amy Trigoura under the Conservation Collier Land Acquisition Program, at a cost not to exceed $146,815. _____________________________________________________________________________________ OBJECTIVE: To purchase four (4) properties for the Conservation Collier Program (“Program”) within multi- parcel project areas. CONSIDERATIONS: On December 13, 2022, Agenda Item #11A, the Board of County Commissioners (Board) approved a Conservation Collier Land Acquisition Advisory Committee (CCLAAC) recommended Cycle 11A Active Acquisition List (AAL) and directed staff to actively pursue acquisitions for the Program. Panther Walk Preserve: Staff contracted with one independent, state-certified, general real estate appraisal firm to appraise a total of five parcels within the Project. The appraisals were dated April 2023, and the total cost to obtain an individual appraisal for each of the five parcels was $2,700. • William Joseph Scalley, Jr. and Martha L. Scalley - Parcel 38846640007 Located along the north side of 58th Ave NE, south of Immokalee Rd. o 1.14 acres (49,658 square feet) of vacant, unimproved property that is fully wooded and consists, generally, of forested/shrub and emergent wetlands. o The offer was accepted on May 26, 2023, for the purchase price of $42,800, 95% of appraised value. o On July 14, 2023, the CCLAAC voted unanimously to recommend approval of the purchase agreement. • Patricia E. McGinnis and Stanley E. Magner - Parcel 39150600004 Located along the south side of 70th Ave NE, south of Immokalee Rd. o 1.14 acres (49,658 square feet) of vacant, unimproved property mostly wooded and generally consists of forested/shrub and emergent wetlands. o The offer was accepted on June 5, 2023, for the purchase price of $42,800, 95% of appraised value. o On July 14, 2023, the CCLAAC voted unanimously to recommend approval of the purchase agreement. Dr. Robert H. Gore III Preserve Multi-Parcel Project: Staff contracted with one independent, state-certified, general real estate appraisal firm to appraise all parcels within the Project. The appraisal dated August 2022 provided an averaged appraised value for parcels between 1.14 and 2.73 acres at $22,000 an acre based on comparable sales from wetland, not upland parcels. The cost to obtain the appraisal was $3,900. On September 23, 2022, offer letters were sent to 56 property owners within the project area. • Maricel Aleu Fontela - Parcel 41560720009 - frontage on the East side of DeSoto Blvd S., South of 40th Avenue SE and North of I-75 o 1.17 acres (50,965 square feet) of vacant, unimproved property that is fully wooded and made up of primarily cypress, with 100% of the property mapped as having hydric, depressional soils. o Property owner contacted staff on April 20, 2023, expressing interest in selling to Conservation Collier. On April 25, 2023, an offer matching the September 2022 offer was made. o The offer was accepted on June 4, 2023, for the purchase price of $25,700, 100% of the appraised value. o On July 14, 2023, the CCLAAC voted unanimously to recommend approval of the purchase agreement. Staff contracted with one independent, state-certified, general real estate appraisal firm to appraise a total of four 16.A.7 Packet Pg. 389 08/22/2023 parcels within the Project that had applied to the Program during Acquisition Cycle 11A. The appr aisals were dated April 2023, and the total cost to obtain an individual appraisal for each of the four parcels was $2,700. • Delsina Trigoura and Amy Trigoura - Parcel 41507440009 Located along the south side of 40th Ave SE, north of I-75. o 1.14 acres (49,658 square feet) of vacant, unimproved property fully wooded and 100% forested/shrub wetlands. o The offer was accepted on June 7, 2023, for the purchase price of $30,000, 100% appraised value. o On July 14, 2023, the CCLAAC voted unanimously to recommend approval of the purchase agreement. These acquisitions are consistent with the Conservation Collier Purchasing Policy, Resolution No. 2023-10, which allows the offer amount to be determined by staff but shall be no more than the appraised value. Pursuant to Ordinance 2007-65, Section 13(8), a Project Design Report (“PDR”) for each of the properties is provided herewith. FISCAL IMPACT: The funds for these four (4) multi-parcel land acquisitions will be withdrawn from the Conservation Collier Trust Fund (1061). The properties identified herein are comprised of a not to exceed acquisition cost of $146,815 as follows: Seller Name Acres Appraised Value Purchase Price Closing Costs (title commitment, title policy, closing fee, recording fees) Total Purchase Price Initial 5 Yr. Maint Costs Long-term Annual Maint Costs Scalley 1.14 $ 45,000 $ 42,800 $1,447 $ 44,247 $1,397 $171 McGinnis 1.14 $ 45,000 $ 42,800 $1,447 $ 44,247 $1,397 $171 Fontela 1.17 $ 25,700 $ 25,700 $1,248 $ 26,948 $2,482 $176 Trigoura 1.14 $ 30,000 $ 30,000 $1,373 $ 31,373 $2,423 $171 TOTAL 4.59 $145,700 $141,300 $5,515 $146,815 $7,699 $689 As of August 22, 2023, estimated property acquisition costs for Conservation Collier properties, including these properties and those under contract, total $114,203,802. Estimated costs of maintenance in perpetuity for these and all Cycle 11A A-list properties have been considered by the CCLAAC and incorporated into the Conservation Collier Long-Term Financial Management Plan. The funds for managing these four parcels will be expended from the Conservation Collier Maintenance Fund (1062). The initial costs of maintenance are provided in the attached PDRs. The total maintenance costs for the first five (5) years (initial maintenance costs) for these parcels are estimated at $7,699. After initial restoration, the estimated maintenance costs for these parcels will be approximately $689 annually. GROWTH MANAGEMENT IMPACT: Fee simple acquisition of conservation lands is consistent with and supports Policy 1.3.1(e) in the Conservation and Coastal Management Element of the Collier County Growth Management Plan. LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires a majority vote for approval. - RTT RECOMMENDATION: To approve the attached Agreements and accept the Warranty Deeds upon approval by the County Attorney’s Office; authorize the Chairman to execute the Agreements and all other County Attorney Office approved documents related to this transaction; and authorize the Cou nty Manager or designee to prepare related vouchers and Warrants for payments taking all reasonable steps necessary to ensure performance under the Agreement. Prepared by: Vivian Rodriguez, Property Acquisition Specialist, Real Property Management 16.A.7 Packet Pg. 390 08/22/2023 ATTACHMENT(S) 1. Agreement - Scalley (PDF) 2. [Linked] Appaisal - Scalley (PDF) 3. Project Design Report - Scalley (PDF) 4. Agreement - McGinnisMagner (PDF) 5. [Linked] Appraisal - McGinnisMagner (PDF) 6. Project Design Report - McGinnisMagner (PDF) 7. Agreement - Fontela (PDF) 8. [Linked] Appraisal - Fontela (PDF) 9. Project Design Report - Fontela (PDF) 10. Agreement - Trigoura (PDF) 11. [Linked] Appraisal - Trigoura (PDF) 12. Project Design Report - Tirgoura (PDF) 16.A.7 Packet Pg. 391 08/22/2023 COLLIER COUNTY Board of County Commissioners Item Number: 16.A.7 Doc ID: 26019 Item Summary: Recommendation to approve an Agreement for Sale and Purchase with 1) William Joseph Scalley, Jr. and Martha L. Scalley, 2) Patricia E. McGinnis and Stanley E. Magner, 3) Maricel Aleu Fontela, and 4) Delsina Trigoura and Amy Trigoura under the Conservation Collier Land Acquisition Program, at a cost not to exceed $146,815. Meeting Date: 08/22/2023 Prepared by: Title: – Facilities Management Name: Vivian Rodriguez 07/07/2023 10:02 AM Submitted by: Title: – Facilities Management Name: John McCormick 07/07/2023 10:02 AM Approved By: Review: Public Services Department Melissa Hennig Additional Reviewer Completed 07/19/2023 12:40 PM Facilities Management John McCormick Director - Facilities Completed 07/20/2023 7:14 AM Development Review Summer BrownAraque Additional Reviewer Completed 07/20/2023 10:53 AM Growth Management Community Development Department Diane Lynch Additional Reviewer Completed 07/20/2023 1:25 PM Growth Management Community Development Department Jaime Cook Additional Reviewer Completed 07/25/2023 11:14 AM Transportation Management Operations Support Evelyn Trimino Additional Reviewer Completed 07/25/2023 1:53 PM Operations & Regulatory Management Michael Stark Additional Reviewer Completed 07/25/2023 3:32 PM Facilities Management Jennifer Belpedio Manager - Real Property Completed 07/25/2023 3:46 PM Growth Management Community Development Department James C French Additional Reviewer Completed 08/14/2023 5:58 PM County Attorney's Office Ronald Tomasko Level 2 Attorney of Record Review Completed 08/16/2023 2:28 PM Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 08/16/2023 2:29 PM Office of Management and Budget Blanca Aquino Luque Additional Reviewer Completed 08/16/2023 3:00 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 08/16/2023 3:11 PM County Manager's Office Amy Patterson Level 4 County Manager Review Completed 08/16/2023 3:47 PM Board of County Commissioners Geoffrey Willig Meeting Pending 08/22/2023 9:00 AM 16.A.7 Packet Pg. 392 16.A.7.aPacket Pg. 393Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 394Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 395Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 396Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 397Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 398Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 399Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 400Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 401Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 402Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 403Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.aPacket Pg. 404Attachment: Agreement - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 1 Conservation Collier Land Acquisition Program Project Design Report Scalley Property Date: July 2023 Property Owners: William and Martha Scalley Folio(s): 38846640007 Location: GOLDEN GATE EST UNIT 42 E 75FT OF W 150FT OF TR 79 Size: 1.14 acres Purchase Price: $42,800 History of Project: Purpose of Project: Environmental Conservation – Conservation Collier Program Program Qualifications: This parcel is located in the southern section of the Horsepen Strand within the Panther Walk Preserve project area. The Scalley parcel met the Initial Screening Criteria identified in the Conservation Collier Ordinance, No. 2007-65, as amended, including presence of native habitat, potential for nature-based recreational and educational opportunities, protection of water resource values and wetland dependent species habitat, presence of significant biological/ecological values, listed species habitat, connectivity, and restoration potential. Potential access for nature-based recreation, and enhancement of the aesthetic setting of Collier County This parcel offers access from 58th Ave NE off of Everglades Blvd – a paved public road. This property could accommodate seasonal outdoor recreation, particularly due to the proximity to the Panther Walk Preserve. Opportunities for protection of water resource values, including aquifer recharge, water quality enhancement, protection of wetland dependent species habitat, and flood control The parcel is part of the greater Horsepen Strand flow way and contains a portion of a freshwater marsh. This parcel is home to many wetland dependent species of flora and fauna. Selected for the “A” category, #1 priority, on the Active Acquisition List (AAL) by CCLAAC Selected for the “A” category, #1 priority, on AAL by BCC Purchase offer made to owners Offer Accepted 8/3/2022 12/13/2022 5/24/2023 5/26/2023 16.A.7.c Packet Pg. 405 Attachment: Project Design Report - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 2 Property enhances and/or protect the environmental value of current conservation lands through function as a buffer, ecological link, or habitat corridor This parcel, when joined with many others, can protect the flow of both wildlife and water through the Horsepen Strand. Zoning, Growth Management and Land Use Overlays: The Panther Walk and Horsepen Strand project parcels are entirely within the Northern Golden Gate Estates. The zoning classification for all the parcels is Estates (E), a rural residential classification. There are no additional land use overlays applicable. Projected Management Activities: No hydrologic changes are necessary to maintain wetland characteristics on the project site. Projected management activities include the removal of invasive plants, the development of a Land Management Plan, and continued development of public access to selected portions of the preserve. Estimated Management Costs: Management Element 2024 2025 2026 2027 2028 Exotics $342 $228 $228 $228 $171 Signage $200 Total $542 $228 $228 $228 $171 SEE PAGES 3 AND 4 FOR AERIAL MAPS OF THE PARCEL. 16.A.7.c Packet Pg. 406 Attachment: Project Design Report - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 3 16.A.7.c Packet Pg. 407 Attachment: Project Design Report - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 4 16.A.7.c Packet Pg. 408 Attachment: Project Design Report - Scalley (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 16.A.7.dPacket Pg. 409Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 410Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 411Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 412Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 413Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 414Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 415Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 416Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 417Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 418Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 419Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 420Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 421Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.dPacket Pg. 422Attachment: Agreement - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 1 Conservation Collier Land Acquisition Program Project Design Report McGinnis Property Date: July 2023 Property Owners: Patricia E. McGinnis and Stanley E. Magner Folio(s): 39150600004 Location: GOLDEN GATE EST UNIT 47 E 75FT OF W 150FT TR 92 Size: 1.14 acres Purchase Price: $42,800 History of Project: Purpose of Project: Environmental Conservation – Conservation Collier Program Program Qualifications: This parcel is located in the southern section of the Horsepen Strand within the Panther Walk Preserve project area. The McGinnis parcel met the Initial Screening Criteria identified in the Conservation Collier Ordinance, No. 2007-65, as amended, including presence of native habitat, potential for nature-based recreational and educational opportunities, protection of water resource values and wetland dependent species habitat, presence of significant biological/ecological values, listed species habitat, connectivity, and restoration potential. Potential access for nature-based recreation, and enhancement of the aesthetic setting of Collier County This parcel offers access from 70th Ave NE off of Everglades Blvd – a paved public road. This property could accommodate seasonal outdoor recreation, particularly due to the proximity to the Panther Walk Preserve. Opportunities for protection of water resource values, including aquifer recharge, water quality enhancement, protection of wetland dependent species habitat, and flood control The parcel is part of the greater Horsepen Strand flow way and contains a portion of a freshwater marsh. This parcel is home to many wetland dependent species of flora and fauna. Selected for the “A” category, #1 priority, on the Active Acquisition List (AAL) by CCLAAC Selected for the “A” category, #1 priority, on AAL by BCC Purchase offer made to owners Offer Accepted 8/3/2022 12/13/2022 5/30/2023 6/5/2023 16.A.7.f Packet Pg. 423 Attachment: Project Design Report - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela 2 Property enhances and/or protect the environmental value of current conservation lands through function as a buffer, ecological link, or habitat corridor This parcel, when joined with many others, can protect the flow of both wildlife and water through the Horsepen Strand. Zoning, Growth Management and Land Use Overlays: The Panther Walk and Horsepen Strand project parcels are entirely within the Northern Golden Gate Estates. The zoning classification for all the parcels is Estates (E), a rural residential classification. There are no additional land use overlays applicable. Projected Management Activities: No hydrologic changes are necessary to maintain wetland characteristics on the project site. Projected management activities include the removal of invasive plants, the development of a Land Management Plan, and continued development of public access to selected portions of the preserve. Estimated Management Costs: Management Element 2024 2025 2026 2027 2028 Exotics $342 $228 $228 $228 $171 Signage $200 Total $542 $228 $228 $228 $171 SEE PAGES 3 AND 4 FOR AERIAL MAPS OF THE PARCEL. 16.A.7.f Packet Pg. 424 Attachment: Project Design Report - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela 3 16.A.7.f Packet Pg. 425 Attachment: Project Design Report - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela 4 16.A.7.f Packet Pg. 426 Attachment: Project Design Report - McGinnisMagner (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela CONSERVATION COLLIER TAX lD NUMBER: 41560720009 AGREEMENT FOR SALE AND PURCHASE THIS AGREEMENT is made and entered into by and between MARICEL ALEU FONTELA, a single woman, whose address is 8342 South 72nd East Ave., Tulsa, Oklahoma 74133 (hereinafter referred to as "Seller"), and COLLIER COUNTY, a political subdivision of the State of Florida, its successors and assigns, whose address is 3335 Tamiami Trail East, Suite 101, Naples, FL 34112 (hereinafter referred to as "Purchaser"). WITNESSETH WHEREAS, Seller is the owner of that certain parcel of real property (hereinafter referred to as "Property"), located in Collier County, State of Florida, and being more particularly described in Exhibit "A", attached hereto and made a part hereof by reference. WHEREAS, Purchaser is desirous of purchasing the Property, subject to the conditions and other agreements hereinafter set forth, and Seller is agreeable to such sale and to such conditions and agreements. NOW, THEREFORE, and for and in consideration of the premises and the respective undertakings of the parties hereinafter set forth and the sum of Ten Dollars ($10.00), the receipt and sufficiency of which is hereby acknowledged, it is agreed as follows: I. AGREEMENT 1.01 ln consideration of the purchase price and upon the terms and conditions hereinafter set forth, Seller shall sell to Purchaser and Purchaser shall purchase from Seller the Property, described in Exhibit "A". 2.01 The purchase price (the "Purchase Price") for the Property shall be Twenty- Five Thousand Seven Hundred Dollars and 00/100 dollars ($25,700.00), (U.S. Currency) payable at time of closing. III. CLOSING 3.01 The Closing (THE "CLOSING DATE", "DATE OF CLOSING', OR "CLOSING") of the transaction shall be held on or before one hundred and eighty (180) days following execution of this Agreement by the Purchaser, or within thirty (30) days of Purchaser's receipt of all closing documents, whichever is later. The Closing shall be held at the Collier County Attorney's Office, Administration !,o II. PAYMENT OF PURCHASE PRICE c 16.A.7.g Packet Pg. 427 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NU[.4BER: 41560720009 Building, 3299 Tamiami Trail East, Naples, Florida. The procedure to be followed by the parties in connection with the Closing shall be as follows: 3.01'l Seller shall convey a marketable title free of any liens, encumbrances, exceptions, or qualifications. Marketable title shall be determined according to applicable title standards adopted by the Florida Bar and in accordance with law. At the Closing, the Seller shall cause to be delivered to the Purchaser the items specified herein and the following documents and instruments duly executed and acknowledged, in recordable form: 3.0111 Warranty Deed in favor of Purchaser conveying title to the Property, free and clear of all liens and encumbrances other than: (a) The lien for current taxes and assessments (b) Such other easements, restrictions, or conditions of record. 3.01 12 Combined Purchaser-Seller closing statement 3.0114 A W-9 Form, "Request for Taxpayer ldentification and Certification" as required by the lnternal Revenue Service. 3.012 At the Closing, the Purchaser, or its assignee, shall cause to be delivered to the Seller the following: 3.0121 A negotiable instrument (County Warrant) in an amount equal to the Purchase Price. No funds shall be disbursed to Seller until the Title Company verifies that the state of the title to the Property has not changed adversely since the date of the last endorsement to the commitment, referenced in Section 4.01 1 thereto, and the Title Company is inevocably committed to pay the Purchase Price to Seller and to issue the Owner's title policy to Purchaser in accordance with the commitment immediately after the recording of the deed. 3.0122 Funds payable to the Seller representing the cash payment due at Closing in accordance with Article lll hereof, shall be subject to adjustment for prorations as hereinafter set forth. ). ^D'o(J' 3.0113 A "Gap Tax Proration, Owner's Non-Foreign Affidavit", as required by Section 1445 of the lnternal Revenue Code and as required by the title insurance underwriter to insure the "gap" and issue the policy contemplated by the title insurance commitment. 16.A.7.g Packet Pg. 428 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUMBER: 41560720009 3.02 Each party shall be responsible for payment of its own attorney's fees. Seller, at its sole cost and expense, shall pay at Closing all documentary stamp taxes due relating to the recording of the Warranty Deed, in accordance with Chapter 201 .01 , Florida Statutes, and the cost of recording any instruments necessary to clear Seller's title to the Property. The cost of the Owner's Form B Title Policy, issued pursuant to the Commitment provided for in Section 4.011 below, shall be paid by Purchaser. The cost of the title commitment shall also be paid by Purchaser. 3.03 Purchaser shall pay for the cost of recording the Wananty Deed. Real Property taxes shall be prorated based on the current year's tax with due allowance made for maximum allowable discount, homestead and any other applicable exemptions and paid by Seller. lf Closing occurs at a date which the current year's millage is not fixed, taxes will be prorated based upon such prior year's millage. 4.01 Upon execution of this Agreement by both parties or at such other time as specified within this Article, Purchaser and/or Seller, as the case may be, shall perform the following within the times stated, which shall be conditions precedent to the Closing; 4.011 Within fifteen (15) days after the date hereof, Purchaser shall obtain as evidence of title an ALTA Commitment for an Owner's Title lnsurance Policy (ALTA Form B-1970) covering the Property, together with hard copies of all exceptions shown thereon. Purchaser shall have thirty (30) days, following receipt of the title insurance commitment, to notify Seller in writing of any objection to title other than liens evidencing monetary obligations, if any, which obligations shall be paid at closing. lf the title commitment contains exceptions that make the title unmarketable, Purchaser shall deliver to the Seller written notice of its intention to waive the applicable contingencies or to terminate this Agreement. 4.012 lt Purchaser shall fail to advise the Seller in writing of any such objections in Seller's title in the manner herein required by this Agreement, the title shall be deemed acceptable. Upon notification of Purchaser's objection to title, Seller shall have thirty (30) days to remedy any defects to convey good and marketable title at Seller's expense, except for liens or monetary obligations which will be satisfied at Closing. Seller, at its sole expense, shall use its best efforts to make such title good and marketable. ln the event Seller is unable to cure said objections within said time period, Purchaser, by providing written notice to Seller within seven (7) days after expiration of said thirty (30) day period, may accept title as it then is, waiving any objection; or Purchaser may terminate the Agreement. A failure by Purchaser to give such 3 -b,o(J! IV. REQUIREMENTS AND CONDITIONS 16.A.7.g Packet Pg. 429 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUMBER: 41560720009 written notice of termination within the time perlod provided herein shall be deemed an election by Purchaser to accept the exceptions to title as shown in the title commitment. 4.013 Seller agrees to furnish any existing surveys of the Property in Seller's possession to Purchaser within ten (10) days of the effective date of this Agreement. Purchaser shall have the option, at its own expense, to obtain a current survey of the Property prepared by a surveyor licensed by the State of Florida. No adjustments to the Purchase Price shall be made based upon any change to the total acreage referenced in Exhibit "A," unless the difference in acreage revealed by survey exceeds 5% of the overall acreage. lf the survey provided by Seller or obtained by Purchaser, as certified by a registered Florida surveyor, shows: (a) an encroachment onto the property; or (b) that an improvement located on the Property projects onto lands of others, or (c) lack of legal access to a public roadway, the Purchaser shall notify the Seller in writing of such encroachment, projection, or lack of legal access, and Seller shall have the option of curing said encroachment or projection, or obtaining legal access to the Property from a public roadway, within sixty (60) days of receipt of said written notice from Purchaser. Purchaser shall have ninety (90) days from the effective date of this Agreement to notify Seller of any such objections. Should Seller elect not to or be unable to remove the encroachment, projection, or provide legal access to the property within said sixty (60) day period, Purchaser, by providing written notice to Seller within seven (7) days after expiration of said sixty (60) day period, may accept the Property as it then is, waiving any objection to the encroachment, or projection, or lack of legal access, or Purchaser may terminate the Agreement. A failure by Purchaser to give such written notice of termination within the time period provided herein shall be deemed an election by Purchaser to accept the Property with the encroachment, or projection, or lack of legal access. 5.01 Purchaser shall have one hundred twenty (120) days from the date of this Agreement, ("lnspection Period"), to determine through appropriate investigation that: 1 Y'oc V. INSPECTION PERIOD '1 . Soil tests and engineering studies indicate that the Property can be developed without any abnormal demucking, soil stabilization or foundations. 2. There are no abnormal drainage or environmental requirements to the development of the Property. 3. The Property is in compliance with all applicable State and Federal environ- mental laws and the Property is free from any pollution or contamination. 4. The Property can be utilized for its intended use and purpose in the Conservation Collier program. 16.A.7.g Packet Pg. 430 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUIIBER: 41560720009 5.03 Purchaser and its agents, employees and servants shall, at their own risk and expense, have the right to go upon the Property for the purpose of surveying and conducting site analyses, soil borings and all other necessary investigation. Purchaser shall, in performing such tests, use due care. Seller shall be notified by Purchaser no less than twenty-four (24) hours prior to said inspection of the Property. 7.01 Purchaser shall be entitled to full possession of the Property at Closing. VIII. PRORATIONS 8.01 Ad valorem taxes next due and payable, after closing on the Property, shall be prorated at Closing based upon the gross amount of current year taxes, and shall be paid by Seller. 9.01 lf Seller shall have failed to perform any of the covenants and/or agreements contained herein which are to be performed by Seller, within ten (10) days of written notification of such failure, Purchaser may, at its option, terminate this Agreement by giving written notice of termination to Seller. Purchaser shall have the right to seek and enforce all rights and remedies available at law or in equity to a contract vendee, including the right to seek specific performance of this Ag reement. 5 -o",O 5.02 lf Purchaser is not satisfied, for any reason whatsoever, with the results of any investigation, Purchaser shall deliver to Seller prior to the expiration of the lnspection Period, written notice of its intention to waive the applicable contingencies or to terminate this Agreement. lf Purchaser fails to notify the Seller in writing of its specific objections as provided herein within the lnspection Period, it shall be deemed that the Purchaser is satisfied with the results of its investigations and the contingencies of this Article V shall be deemed waived. ln the event Purchaser elects to terminate this Agreement because of the right of inspection, Purchaser shall deliver to Seller copies of all engineering reports and environmental and soil testing results commissioned by Purchaser with respect to the Property. VI. INSPECTION 6.01 Seller acknowledges that the Purchaser, or its authorized agents, shall have the right to inspect the Property at any time prior to the Closing. VII. POSSESSION IX. TERMINATION AND REMEDIES 16.A.7.g Packet Pg. 431 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUMBERT 41560720009 9.02 The parties acknowledge that the remedies described herein and in the other provisions of this Agreement provide mutually satisfactory and sufficient remedies to each of the parties and take into account the peculiar risks and expenses of each of the parties. X. SELLER'S AND PURCHASER'S REPRESENTATIONS AND WARRANTIES 10.01 Seller and Purchaser represent and warrant the following: 10.01 1 Seller and Purchaser have full right and authority to enter into and to execute this Agreement and to undertake all actions and to perform all tasks required of each hereunder. Seller is not presently the subject of a pending, threatened or contemplated bankruptcy proceeding. 10.012 Seller has full right, power, and authority to own and operate the Property, and to execute, dellver, and perform its obligations under this Agreement and the instruments executed in connection herewith, and to consummate the transaction contemplated hereby. All necessary authorizations and approvals have been obtained authorizing Seller and Purchaser to execute and consummate the transaction contemplated hereby. At Closing, certified copies of such approvals shall be delivered to Purchaser and/or Seller, if necessary. 10.013 The warranties set forth in this paragraph shall be true on the date of this Agreement and as of the date of Closing. Purchaser's acceptance of a deed to the said Property shall not be deemed to be full performance and discharge of every agreement and obligation on the part of the Seller to be performed pursuant to the provisions of this Agreement. '10.014 Seller represents that it has no knowledge of any actions, suits, claims, proceedings, litigation or investigations pending or threatened against Seller, at law, equity or in arbitration before or by any federal, state, municipal or other governmental inskumentality that relate to this agreement or any other property that could, if continued, adversely affect Seller's ability to sell the Property to Purchaser according to the terms of this Agreement. 6 10.015 No party or person other than Purchaser has any right or option to acquire the Property or any portion thereof. 10.016 Until the date fixed for Closing, so long as this Agreement remains in force and effect, Seller shall not encumber or convey any portion of the Property or any rights therein, nor enter into any agreements granting any ^,u,o 16.A.7.g Packet Pg. 432 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX ID NUMBER: 41560720009 person or entity any rights with respect to the Property or any part thereof, without first obtaining the written consent of Purchaser to such conveyance, encumbrance, or agreement which consent may be withheld by Purchaser for any reason whatsoever. 10.017 Seller represents that there are no incinerators, septic tanks, or cesspools on the Property; all waste, if any, is discharged into a public sanitary sewer system; Seller represents that they have (it has) no knowledge that any pollutants are or have been discharged from the Property, directly or indirectly into any body of water. Seller represents the Property has not been used for the production, handling, storage, transportation, manufacture, or disposal of hazardous or toxic substances or wastes, as such terms are defined in applicable laws and regulations, or any other activity that would have toxic results, and no such hazardous or toxic substances are currently used in connection with the operation of the Property, and there is no proceeding or inquiry by any authority with respect thereto. Seller represents that they have (it has) no knowledge that there is ground water contamination on the Property or potential of ground water contamination from neighboring properties. Seller represents no storage tanks for gasoline, or any other substances are or were located on the Property at any time during or prior to Seller's ownership thereof. Seller represents none of the Property has been used as a sanitary landfill. 10.018 Seller has no knowledge that the Property and Seller's operations concerning the Property are in violation of any applicable Federal, State or local statute, law or regulation, or of any notice from any governmental body has been served upon Seller claiming any violation of any law, ordinance, code or regulation or requiring or calling attention to the need for any work, repairs, construction, alterations or installation on or in connection with the Property in order to comply with any laws, ordinances, codes or regulation with which Seller has not complied. 10.019 There are no unrecorded restrictions, easements, or rights of way (other than existing zoning regulations) that restrict or affect the use of the Property, and there are no maintenance, construction, advertising, management, leasing, employment, service, or other contracts affecting the Property. 10.020 Seller has no knowledge that there are any suits, actions or arbitration, bond issuances or proposals therefor, proposals for public improvement assessments, pay-back agreements, paving agreements, road expansion or improvement agreements, utility moratoriums, use moratoriums, improvement moratoriums, administrative or other proceedings or governmental investigations or requirements, formal or informal, existing or pending or '7 16.A.7.g Packet Pg. 433 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUIIBER: 41560720009 threatened which affects the Property or which adversely affects Seller's ability to perform hereunder; nor is there any other charge or expense upon or related to the Property which has not been disclosed to Purchaser in writing prior to the effective date of this Agreement. 10.021 Seller acknowledges and agrees that Purchaser is entering into this Agreement based upon Seller's representations stated above and on the understanding that Seller will not cause the zoning or physical condition of the Property to change from its existing state on the effective date of this Agreement up to and including the Date of Closing. Therefore, Seller agrees not to enter into any contracts or agreements pertaining to or affecting the Property and not to do any act or omit to perform any act which would change the zoning or physical condition of the Property or the governmental ordinances or laws governing same. Seller also agrees to notify Purchaser promptly of any change in the facts contained in the foregoing representations and of any notice or proposed change in the zoning, or any other action or notice, that may be proposed or promulgated by any third parties or any governmental authorities having jurisdiction of the development of the property which may restrict or change any other condition of the Property. 10.022 At the Closing, Seller shall deliver to Purchaser a statement (hereinafter called the "Closing Representative Statement") reasserting the foregoing representations as of the Date of Closing, which provisions shall survive the Closing. 10.023 Seller represents, warrants and agrees to indemnify, reimburse, defend and hold Purchaser harmless from any and all costs (including attorney's fees) asserted against, imposed on or incurred by Purchaser, directly or indirectly, pursuant to or in connection with the application of any federal, state, local or common law relating to pollution or protection of the environment which shall be in accordance with, but not limited to, the Comprehensive Environmental Response, Compensation, and Liability Act of 1980,42 U.S.C. Section 9601, et seq., ("CERCLA" or "Superfund"), which was amended and upgraded by the Superfund Amendment and Reauthorization Act of 1986 ('SARA"), including any amendments or successor in function to these acts. This provision and the rights of Purchaser, hereunder, shall survive Closing and are not deemed satisfied by conveyance of title. 10.024 Any loss and/or damage to the Property between the date of this Agreement and the date of Closing shall be Seller's sole risk and expense. tl cp 16.A.7.g Packet Pg. 434 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUIVIBER: 41560720009 XI. NOTICES lf to Purchaser Summer Araque, Coordinator Conservation Collier Program Collier County Parks and Recreation Division Public Services Department Golden Gate Community Park 3300 Santa Barbara Blvd. Naples, Florida 34116 With a copy to Attn: Deborah K. Goodaker Collier County Real Property Management 3335 Tamiami Trail East, Suite 102 Naples, Florida 34112 Telephone n umber: 239-252-8922 Fax number: 239-252-8876 Maricel Aleu Fontela 8242 South 72nd East Ave. Tulsa, Oklahoma74133 Telephone number: 908-391 -5671 maricelaleu@qmail.com With a copy to 11.02 The addressees and numbers for the purpose of this Article may be changed by either party by giving written notice of such change to the other party in the manner provided herein. For the purpose of changing such addresses or addressees only, unless and until such written notice is received, the last addressee and respective address stated herein shall be deemed to continue in effect for all purposes. 9 Y'o 1'1.01 Any notice, request, demand, instruction, or other communication to be given to either party hereunder shall be in writing, sent by facsimile with automated confirmation of receipt, or by registered, or certified mail, return receipt requested, postage prepaid, addressed as follows: lf to Seller: 16.A.7.g Packet Pg. 435 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUMBER: 41560720009 12.01 Any and all brokerage commissions or fees shall be the sole responsibility of the Seller. Seller shall indemnify Purchaser and hold Purchaser harmless from and against any claim or liability for commission or fees to any broker or any other person or party claiming to have been engaged by Seller as a real estate broker salesman or representative, in connection with this Agreement. Seller agrees to pay any and all commissions or fees at closing pursuant to the terms of a separate agreement, if any. 13.01 This Agreement may be executed in any manner of counterparts which together shall constitute the agreement of the parties. 13.02 This Agreement and the terms and provisions hereof shall be effective as of the date this Agreement is executed by both parties and shall inure to the benefit of and be binding upon the parties hereto and their respective heirs, executors, personal representatives, successors, successor trustee, and assignees whenever the context so requires or admits. 13.03 Any amendment to this Agreement shall not bind any of the parties hereof unless such amendment is in writing and executed and dated by Purchaser and Seller. Any amendment to this Agreement shall be binding upon Purchaser and Seller as soon as it has been executed by both parties. '13.04 Captions and section headings contained in this Agreement are for convenience and reference only; in no way do they define, describe, extend, or limit the scope or intent of this Agreement or any provisions hereof. 13.05 All terms and words used in this Agreement, regardless of the number and gender in which used, shall be deemed to include any other gender or number as the context or the use thereof may require. 13.06 No waiver of any provision of this Agreement shall be effective unless it is in writing signed by the party against whom it is asserted, and any waiver of any provision of this Agreement shall be applicable only to the specific instance to which it is related and shall not be deemed to be a continuing or future waiver as to such provision or a waiver as to any other provision. 13.07 lf any date specified in this Agreement falls on a Saturday, Sunday, or legal holiday, then the date to which such reference is made shall be extended to the next succeeding business day. Y'o 10 L XII. REAL ESTATE BROKERS XIII. MISCELLANEOUS 16.A.7.g Packet Pg. 436 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUMBER: 41560720009 13.08 Seller is aware of and understands that the "offer" to purchase represented by this Agreement is subject to acceptance and approval by the Board of County Commissioners of Collier County, Florida. 13.09 lf the Seller holds the Property in the form of a partnership, limited partnership, corporation, trust, or any form of representative capacity whatsoever for others, Seller shall make a written public disclosure, according to Chapter 286, Florida Statutes, under oath, of the name and address of every person having a beneficial interest in the Property before Property held in such capacity is conveyed to Collier County. (lf the corporation is registered with the Federal Securities Exchange Commission or registered pursuant to Chapter 517, Florida Statutes, whose stock is for sale to the general public, it is hereby exempt from the provisions of Chapter 286, Florida Statutes.) 13.'10 This Agreement is governed and construed in accordance with the laws of the State of Florida. XIV. ENTIRE AGREEMENT 14.01 This Agreement and the exhibits attached hereto contain the entire agreement between the parties, and no promise, representation, warranty, or covenant not included in this Agreement, or any such referenced agreements has been or is being relied upon by either party. No modification or amendment of this Agreement shall be of any force or effect unless made in writing and executed and dated by both Purchaser and Seller. Time ls of the essence of this Agreement. IN WITNESS WHEREOF, the parties hereto have signed below. Dated ProjecUAcquisition Approved by BCC: AS TO PURCHASER: ATTEST, CRYSTAL K. KINZEL, Clerk of the Circuit Court and Comptroller BOARD OF COUNTY COMMISSIONERS COLLIER COUNry, FLORIDA By , Deputy Clerk 11 RICK LOCASTRO, Chairman -Eo 16.A.7.g Packet Pg. 437 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX ID NUMBER 41560720@9 AS TO SELLER: DATED: WITNESSES: (Prinl Wtn6s N.rnc) c Narne) Approved as to torm and legality: /autse fatbrGsalpk Print ame:Maricel Aleu Fontela By: SELLER 6 Ronald T. Tomasko, Assistant County Attorney t2 '$,r 16.A.7.g Packet Pg. 438 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) CONSERVATION COLLIER TAX lD NUMBER: 41560720009 EXHIBIT "A" TO FONTELA AGREEMENT FOR SALE AND PURCHASE LEGAL DESCRIPTION for Parcel No 41560720009, as set forth in OR 4880 PG 3114 of the official records of Collier County, Florida, and restated below: SOUTH 75 FEET OF THE NORTH 180 FEET OF TRACT 130, UNIT 9,1A, GOLDEN GATES ESTATES, ACCORDING TO THE PLAT THEREOF RECORDED IN PLAT BOOK 9, PAGE 9, OF THE PUBLIC RECORDS OF COLLIER COUry, FLORIDA, AJI(A GOLDEN GATE ESTATES REPLAT UNIT 91-A SOUTH 75 FEET OF NORTH 180 FEET OF TRACT 130,1-17 ACRES, OR ,1140 PAGE 1295, Approved as to form and legality R{tAssistant County Attorney 1 G:\Gutierrez legal Descr ,d;\W -xu 16.A.7.g Packet Pg. 439 Attachment: Agreement - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 1 Conservation Collier Land Acquisition Program Project Design Report Fontela Property Date: July 2023 Property Owner: Maricel Aleu Fontela Folio(s): 41560720009 Location: GOLDEN GATE EST REPLAT UNIT 91-A S 75FT OF N 180FT OF TR 130 Size: 1.17 acres Purchase Price: $25,700 History of Project: Purpose of Project: Environmental Conservation – Conservation Collier Program Program Qualifications: This parcel is within the Dr. Robert H. Gore III Preserve project area. The Fontela parcel was considered due to its proximity to an existing Conservation Collier preserve. The Fontela parcel met 5 out of 6 Initial Screening Criteria identified in the Conservation Collier Ordinance, No. 2007-65, as amended, including presence of native habitat, potential for nature-based recreational and educational opportunities, protection of water resource values and wetland dependent species habitat, presence of significant biological/ecological values, listed species habitat, connectivity, and restoration potential. Potential access for nature-based recreation, and enhancement of the aesthetic setting of Collier County This parcel offers access from Desoto Blvd – a paved public road. This property could accommodate outdoor recreation, particularly due to the proximity to the Dr. Robert H. Gore III Preserve. Opportunities for protection of water resource values, including aquifer recharge, water quality enhancement, protection of wetland dependent species habitat, and flood control The parcel has many wetland dependent plant species and contains karst topography, which is a wetland indicator, despite soils that indicate that wetlands may also be seasonal. The parcel provides minimal water quality enhancement beyond accommodating sheet flow into the I-75 canal. Selected for the “A” category, #1 priority, on the Active Acquisition List (AAL) by CCLAAC Selected for the “A” category, #1 priority, on AAL by BCC Purchase offer made to owner Offer Accepted 8/03/2022 12/13/2022 4/25/2023 6/04/2023 16.A.7.i Packet Pg. 440 Attachment: Project Design Report - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 2 Property enhances and/or protect the environmental value of current conservation lands through function as a buffer, ecological link, or habitat corridor The Fontela parcel expands the Dr. Robert H. Gore III Preserve. This parcel, joined with many others, could also permanently protect a corridor between North Belle Meade and the Florida Panther National Wildlife Refuge. Zoning, Growth Management and Land Use Overlays: The parcel is within the Northern Golden Gate Estates. The zoning classification is Estates (E), a rural residential classification. There are no additional land use overlays applicable. Projected Management Activities: Projected management activities include the removal of invasive plants, the development of a Land Management Plan, and continued development of public access to selected portions of the preserve. Estimated Management Costs: Management Element 2024 2025 2026 2027 2028 Exotics $585 $468 $468 $468 $293 Signage $200 Total $785 $468 $468 $468 $293 SEE PAGES 3 AND 4 FOR AERIAL MAPS OF THE PARCEL. 16.A.7.i Packet Pg. 441 Attachment: Project Design Report - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 3 16.A.7.i Packet Pg. 442 Attachment: Project Design Report - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 4 16.A.7.i Packet Pg. 443 Attachment: Project Design Report - Fontela (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 16.A.7.jPacket Pg. 444Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 445Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 446Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 447Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 448Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 449Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 450Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 451Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 452Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 453Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 454Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 455Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 16.A.7.jPacket Pg. 456Attachment: Agreement - Trigoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and Trigoura) 1 Conservation Collier Land Acquisition Program Project Design Report Trigoura Property Date: July 2023 Property Owner: Delsina Trigoura and Amy Trigoura Folio(s): 41507440009 Location: GOLDEN GATE EST UNIT 91 E 75FT OF W 180FT OF TR 81 Size: 1.14 acres Purchase Price: $30,000 History of Project: Purpose of Project: Environmental Conservation – Conservation Collier Program Program Qualifications: This parcel is within the Dr. Robert H. Gore III Preserve Multi-Parcel Project boundary. The Trigoura parcel was considered due to its proximity to an existing Conservation Collier preserve. The Charles project met 5 out of 6 Initial Screening Criteria identified in the Conservation Collier Ordinance, No. 2007-65, as amended, including presence of native habitat, potential for nature- based recreational and educational opportunities, protection of water resource values and wetland dependent species habitat, presence of significant biological/ecological values, listed species habitat, connectivity, and restoration potential. Potential access for nature-based recreation, and enhancement of the aesthetic setting of Collier County This parcel offers access from 40th Ave SE off Desoto Blvd – a paved public road. This property could accommodate outdoor recreation, particularly due to the proximity to the Dr. Robert H. Gore III Preserve. Opportunities for protection of water resource values, including aquifer recharge, water quality enhancement, protection of wetland dependent species habitat, and flood control The parcel has many wetland dependent plant species and contains karst topography, which is a wetland indicator, despite soils that indicate that wetlands may also be seasonal. The parcel provides minimal water quality enhancement beyond accommodating sheet flow into the I-75 canal. Selected for the “A” category, #1 priority, on the Active Acquisition List (AAL) by CCLAAC Selected for the “A” category, #1 priority, on AAL by BCC Purchase offer made to owners Offer Accepted 8/3/2022 12/13/2022 5/30/2023 6/7/2023 16.A.7.l Packet Pg. 457 Attachment: Project Design Report - Tirgoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 2 Property enhances and/or protect the environmental value of current conservation lands through function as a buffer, ecological link, or habitat corridor The Trigoura parcel expands the Dr. Robert H. Gore III Preserve. This parcel, joined with many others, could also permanently protect a corridor between North Belle Meade and the Florida Panther National Wildlife Refuge. Zoning, Growth Management and Land Use Overlays: The parcel is within the Northern Golden Gate Estates. The zoning classification is Estates (E), a rural residential classification. There are no additional land use overlays applicable. Projected Management Activities: Projected management activities include the removal of invasive plants, the development of a Land Management Plan, and continued development of public access to selected portions of the preserve. Estimated Management Costs: Management Element 2023 2024 2025 2026 2027 Exotics $570 $456 $456 $456 $285 Signage $200 Total $770 $456 $456 $456 $285 SEE PAGES 3 AND 4 FOR AERIAL MAPS OF THE PARCEL. 16.A.7.l Packet Pg. 458 Attachment: Project Design Report - Tirgoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 3 16.A.7.l Packet Pg. 459 Attachment: Project Design Report - Tirgoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and 4 16.A.7.l Packet Pg. 460 Attachment: Project Design Report - Tirgoura (26019 : Conservation Collier Cycle 11A - Panther & Gore - Scalley, McGinnis, Fontela and DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 1919 Courtney Drive | Fort Myers, FL 33901 | Phone 239.936.1991 | www.carlsonnorris.com Real Estate Valuation Experts Trusted since 1985 April 28, 2023 Collier County Board of Commissioners Attention: Roosevelt Leonard, R/W-AC, Senior Review Appraiser Real Property Management 3335 Tamiami Trail East, Suite 101 Naples, Florida 34112 Re: 1.14 Acres of Vacant Land 58th Ave NE Naples, Florida 34120 Our File Number: 23-164-5 PO #4500223050 Dear Mr. Leonard, At your request and authorization, Carlson, Norris and Associates, Inc. have prepared an appraisal presented in an Appraisal Report of the market value for the above referenced real property. Per the request of the client, we have provided the market value of the subject on an As-Is basis. The interest appraised includes the fee simple estate of the subject property. The subject property is vacant land located on 58th Ave NE in Naples, Florida. The site is rectangular in shape, contains 1.14 acres or 49,658 square feet and is located along the north side of 58th Ave NE, south of Immokalee Rd. The site is vacant, fully wooded and consists generally of forested/shrub and emergent wetlands. There are no structural improvements. The site will be more fully described within the body of the attached report. Data, information, and calculations leading to the value conclusion are incorporated in the report following this letter. The report, in its entirety, including all assumptions and limiting conditions, is an integral part of, and inseparable from, this letter. Any special assumptions and limiting considerations were especially noted in Section 7 of this report. Your attention is directed to these General Assumptions and Limiting Conditions which are part of this report. The following appraisal sets forth the most pertinent data gathered, the techniques employed, and the reasoning leading to the opinion of value. The analyses, opinions and conclusions were developed based on, and this report has been prepared in conformance with, our interpretation of the guidelines and recommendations set forth in the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal Foundation, the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute, the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA) and Title XI Regulations. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 2 April 28, 2023 Page 2 Carlson, Norris and Associates, Inc. does not authorize the out-of-context quoting from or partial reprinting of this appraisal report. Further, neither all nor any part of this appraisal report shall be disseminated to the general public by the use of media for public communication without the prior written consent of the appraiser signing this report. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). PLEASE NOTE: The natural disaster known as Hurricane Ian made landfall on the west coast of Florida on September 28, 2022 with maximum sustained winds of 150 mph, causing severe levels of damage to SWFL. Ian was the first category 4 hurricane to impact SWFL since hurricane Charley in 2004 and became the most devastating tropical system to hit Florida in more than 84 years. During the storm, nearly 2.6 million Floridians lost power with the majority of customers in Lee and Charlotte County experiencing the highest levels of outages between 80% and 95% without power. The storm surge as a result of the hurricane reached record highs with preliminary analysis suggesting areas such as Fort Myers Beach had surges up to 10-15 feet above normally dry ground. Sanibel Island was also among the hardest areas hit. The Sanibel causeway, which is the only connection the island has to the mainland, had areas of its structure washed away. Other areas such as Naples, Key West and Cape Coral had extensive storm surge damage with surges reaching above 7 feet in some areas. Please refer to the attached appraisal report, plus exhibits, for documentation of the value estimates contained herein. It has been a pleasure to assist you in this assignment. If you have any questions concerning the analysis, or if Carlson, Norris and Associates can be of further service, please contact us. Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 3 SUBJECT AERIAL PHOTOGRAPH 1.14 ACRES OF VACANT LAND 58th AVE NE NAPLES, FLORIDA 34120 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 4 TABLE OF CONTENTS SUBJECT AERIAL PHOTOGRAPH ............................................................................................................ 3 SECTION 1 - SUMMARY OF SALIENT FACTS ....................................................................... 5 CONSERVATION FEATURES SUMMARY OVERVIEW ........................................................................................... 7 SECTION 2 – PREMISES OF THE APPRAISAL ...................................................................... 8 INTENDED USE AND USER OF APPRAISAL ........................................................................................................ 8 SCOPE OF WORK.............................................................................................................................................. 8 SALES HISTORY ............................................................................................................................................. 11 VALUATION HISTORY ...................................................................................................................................... 12 EXPOSURE TIME ............................................................................................................................................. 12 MARKETING TIME ........................................................................................................................................... 13 SECTION 3 – DESCRIPTION OF REAL ESTATE APPRAISED ................................................ 15 COLLIER COUNTY AREA ANALYSIS ................................................................................................................ 15 LOCATION MAP .............................................................................................................................................. 29 MARKET AREA DESCRIPTION ......................................................................................................................... 30 LEGAL DESCRIPTION ...................................................................................................................................... 32 OWNER OF RECORD ...................................................................................................................................... 32 ASSESSED VALUE AND TAXES ....................................................................................................................... 32 SITE DESCRIPTION .......................................................................................................................................... 33 SUBJECT PROPERTY PHOTOGRAPHS ............................................................................................................. 39 SECTION 4 – HIGHEST AND BEST USE ANALYSIS ............................................................. 41 HIGHEST AND BEST USE AS THOUGH VACANT ............................................................................................... 41 SECTION 5 – VALUATION OF THE SUBJECT ...................................................................... 43 VALUE ESTIMATE BY THE COST APPROACH ................................................................................................. 43 VALUE ESTIMATE BY THE INCOME APPROACH .............................................................................................. 43 VALUE ESTIMATE BY THE SALES COMPARISON APPROACH ......................................................................... 43 SECTION 6 – RECONCILIATION OF VALUE ........................................................................ 58 SUMMARY OF VALUE CONCLUSIONS .............................................................................................................. 58 SECTION 7 – CERTIFICATION AND LIMITING CONDITIONS ................................................. 59 CERTIFICATION OF MICHAEL JONAS, MAI, AI-GRS, CCIM ........................................................................... 59 CERTIFICATION OF HANNAH DWYER ............................................................................................................... 61 GENERAL ASSUMPTIONS & LIMITING CONDITIONS ......................................................................................... 63 SECTION 8 – ADDENDA .................................................................................................... 68 SUBJECT DEED…………………………………………………………………………………………….…...69 FDEP MAP……………………………………………………………………………………………………..70 WETLANDS MAP ............................................................................................................................................. 71 SOIL MAP ....................................................................................................................................................... 72 FLOOD MAP .................................................................................................................................................... 73 APPRAISER'S LICENSES ................................................................................................................................. 74 QUALIFICATIONS OF MICHAEL JONAS, MAI, AI-GRS, CCIM ......................................................................... 75 QUALIFICATIONS OF HANNAH DWYER ............................................................................................................ 77 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 5 Section 1 - Summary of Salient Facts Property Reference: 38846640007 Property Type: Vacant Land Property Address: 58th Ave NE Naples, Florida 34120 Report Format: Appraisal Report Date Of Inspection: April 12, 2023 Date Of Value: April 12, 2022 Date Of Report: April 28, 2023 Real Estate Interest Appraised: Fee Simple Purpose Of Appraisal: The purpose of this appraisal is to provide our estimate of the "as is" market value of the fee simple interest of the subject property for our client according to the reporting standards of the Uniform Standards of Professional Appraisal Practice (USPAP), and subject to the extraordinary assumptions stated herein. Use of the Appraisal: The intended use of the appraisal is to assist the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended Users: Appraisal Client: The intended user of this appraisal is the Collier County Board of County Commissioners. The client for this appraisal assignment is the Collier County Board of County Commissioners. Location: The property is located along 58th Ave NE, south of Immokalee Rd in Naples, Florida. The subject property can be found in Section 33, Township 47, Range 28, in Collier County, Florida. Site Description: The site is rectangular in shape, contains 49,658 square feet or 1.14 acres and is located along the north side of 58th Ave NE. The site is vacant, fully wooded and consists generally of forested/shrub and emergent wetlands according to the National Wetlands Inventory map. In addition, the USDA Web Soil Survey Map shows Immokalee fine sand-Urban, Malabar fine sand-Urban land and Riviera, limestone substratum-Copeland fine sand-Urban soils present for the subject. The property is currently vacant and unimproved. The site will be more fully described within the body of the attached report. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 6 Comprehensive Land Use Plan Designation: Estates Designation Zoning Classification: E-Estates Highest And Best Use As Vacant: The highest and best use for the site would be for low density residential development consistent with the comprehensive land use plan classification and zoning classification affecting the property. Highest And Best Use As Improved: The subject property is a vacant unimproved parcel and as such an analysis of the site as improved is not appropriate in this analysis. Market Value Indications “As Is”: Cost Approach: Not Applicable Income Capitalization Approach: Not Applicable Sales Comparison Approach: $45,000 Market Value Estimate as of April 12, 2023: $45,000 Appraisal Firm: Carlson, Norris and Associates, Inc. Appraisers Completing Report: Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 7 Conservation Features Summary Overview Project Name: Panther Walk Preserve Appraisal Project Folio numbers with owner(s) of record: 38846640007 Scalley Jr, William J and Martha 6603 Wind Ridge Rd Mount Airy, MD 217771 Zoning and overlays: E-Estates Zoning Considerations for TDR’s, PHU, other endangered species: No Was the cost to mitigate wetlands or endangered species taken into consideration? If Yes, provide details. No Scope of proposed mitigation: None Land Area: 1.14 acres or 49,658 square feet Access for the parcel taken into consideration: Yes-Access is from public road 58th Ave NE Highest and Best Use: Single-Family Residential Date of estimated value: April 12, 2023 Estimated value: $45,000 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 8 Section 2 – Premise of the Appraisal Purpose of Appraisal: The purpose of this appraisal is to estimate the market value of the fee simple interest of the subject property described on an “as is” basis, under the reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP), as defined by the Appraisal Foundation. Use of the Appraisal: The intended use of this appraisal is the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended User of Appraisal: The intended user of the appraisal is the Collier County Board of County Commissioners. Client: The client for this report is the Collier County Board of County Commissioners. Competency of Appraiser: The appraisers' specific qualifications are included within this report. These qualifications serve as evidence of their competence for the completion of this appraisal assignment in compliance with the competency provision contained within the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Standards Board of the Appraisal Foundation. The appraisers' knowledge and experience, combined with their professional qualifications, are commensurate with the complexity of this assignment based on the following: • Professional experience • Educational background and training • Business, professional, academic affiliations and activities The appraiser has previously provided consultation and value estimates for vacant parcels located throughout Southwest Florida. Scope of Work: The Uniform Standards of Professional Appraisal Practice (USPAP) define the scope of work as: “the type and extent of research and analyses in an assignment”. “The scope of work includes, but is not limited to: the extent to which the property is identified, the extent to which DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 9 tangible property is inspected, the type and extent of market research and the type and extent of analysis applied to arrive at opinions or conclusions.” The scope of this appraisal has been to collect, confirm, and report data. Other general market data and conditions have been considered. Consideration has been given the property’s zoning and surrounding improvements and neighborhood. The work performed for this assignment included but is not limited to the following: • Extent to which the property was identified o The property was identified by its STRAP Number, address and legal description. • Extent to which the property was inspected o An inspection of the property being appraised as well as the neighborhood in which it is located was done on April 12, 2023. During the inspection, an inventory of the property attributes was collected based on visual observation. Please note, the appraiser was not able to gain full access to the interior portions of the site and therefore also relied on aerial visuals from the Collier County Property Appraisers website. • Type and extent of analysis applied o The value opinions presented in this report are based upon review and analysis of the market conditions affecting real property value, including land values and sales data for similar properties. o Three approaches were considered to be utilized in determining value. 1) Cost Approach – either replacement or reproduction cost is used to develop a value indication for the subject property. 2) Income Approach – valued on the ability of a property generating a cash stream. 3) Sales Comparison Approach – value indication is derived by comparing sales of similar properties. It is the most common and preferred method of land valuation when an appropriate supply of comparable sales is available. o As the subject property contains no improvements, the Cost Approach is not considered to be an applicable appraisal tool. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 10 o Vacant land is not generally purchased for its ability to generate a cash stream; therefore, the Income Approach is not utilized. o The analyst will utilize the Sales Comparison Approach exclusively in estimating the market value for the subject property. o Collection and analysis of comparable land sales in order to perform an opinion of value for the underlying land. ▪ An investigation of comparable land sales and active listings of similar unimproved properties were utilized. The sales were considered in order to make a comparative analysis which would lead to the completion of the Sales Comparison Approach. o The value opinion presented in this report is based upon review and analysis of the market conditions affecting real property value, including land values, the attributes of competitive properties, and sales data for similar properties. o Reconciling the value indications from the appropriate approaches to value into a final value opinion for the subject property; all as of the effective date of this report. o Preparation of a written report. To develop the opinion of value, Carlson, Norris and Associates, Inc. performed an appraisal as defined by the Uniform Standards of Professional Appraisal Practice (USPAP). In this appraisal, Carlson, Norris and Associates, Inc. used the Sales Comparison Approach to develop a reliable value indication. Furthermore, the value conclusion reflects information about the subject and market conditions. The appraisal of the subject parcel has been presented in the form of an Appraisal Report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2(a) of the USPAP. Property Rights Appraised: The property ownership rights appraised in this appraisal are those known as fee simple. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 11 Fee Simple Estate is defined as: “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.”1 Market Value Definition is defined in the Agencies’ appraisal regulations as: “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 are 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 own 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.” (Source: Interagency Appraisal and Evaluation Guidelines; December 10, 2010, Federal Register, Volume 75, Number 237, Page 77472) Date of Property Inspection: April 12, 2023 Date of Value Estimate “As Is”: April 12, 2023 Date of the Report: April 28, 2023 Sales History: The Uniform Standards of Professional Appraisal Practice requires a statement of the listings, purchase contracts and sales history of the subject property for the three years prior to the appraisal date. There are no qualified transactions occurring in the past 5-years. The most recent transfer for the subject occurred on October 7,1996 and is recorded in Quit Claim Deed OR Book 2236, Page 1834 in a non-arm’s length transaction. A copy of the deed is included in the addenda section of this report. 1 Unless otherwise noted, all definitions in italics are taken from The Dictionary of Real Estate Appraisal, Seventh Edition, the Appraisal Institute, Chicago, Illinois (U.S., 2015) DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 12 Valuation History: The Uniform Standards of Professional Appraisal Practice requires the appraiser to divulge any services provided on the subject property during the preceding three years. Carlson, Norris and Associates has not previously appraised the subject in the past three years, nor have we provided additional services related to the subject property during this time period. Appraisal Analysis and Report Type: The Appraisal Standards Board controls the process of making an appraisal of a parcel of real estate. The Board issues rules and guidelines from which all appraisals and resulting reports are made. The process of administration of those rules and guidelines is addressed to the Real Estate Appraiser Commission of each respective state. The Appraisal Standards Board issues the rules and guidelines in the form of a document update published each year by The Appraisal Foundation. That document is entitled “The Uniform Standards of Professional Appraisal Practice” (USPAP). As of January 1, 2016, the two types of appraisal types are; Appraisal Report and Restricted Appraisal Report. The following definitions have been adopted for each type of report: • An Appraisal Report: A written report prepared under Standards Rule 2-2(a). • Restricted Appraisal Report: A written report prepared under Standards Rule 2-2(b) This appraisal is reported in an Appraisal Report format. Exposure Time: Exposure time is the estimated length of time the property would have been offered prior to a hypothetical market value sale on the effective date of appraisal. It is a retrospective estimate based on an analysis of recent past events, assuming a competitive and open market. It assumes not only adequate, sufficient, and reasonable time but also adequate, sufficient, and reasonable marketing effort. Exposure time is therefore interrelated with appraisal conclusion of value. An estimate of exposure time is not intended to be a prediction of a date of sale or a simple one-line statement. Instead, it is an integral part of the appraisal analysis and is based on one or more of the following: • statistical information about days on the market • information gathered through sales verification • interviews of market participants. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 13 The reasonable exposure period is a function of price, time, and use. It is not an isolated estimate of time alone. Exposure time is different for various types of real estate and under various market conditions. In consideration of these factors, we may have analyzed the following: • Exposure periods of comparable sales revealed during the course of this appraisal; • Macroeconomic exposure times for the subject property type across the Subject MSA and the entire United States as published in multiple articles and websites. • Knowledgeable real estate professionals. We have also had numerous discussions with brokers active in the Collier County - Southwest Florida area. All of these persons have indicated the land market has had varying degrees of activity dependent on type and location. We have also had discussions with multiple persons having active listings within the market area. These properties have been on the market from a few months to a few years. The realtors indicated that they have received mixed levels of interest in the properties at the list prices. Based on this information it is our opinion an exposure time of twelve months or less appears to be reasonable and appropriate. This exposure time assumes the subject parcel would have been competitively priced and aggressively promoted within the market area. Marketing Time is defined as: “An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.” Marketing time is the period a prospective investor would forecast to sell the subject property immediately after the date of value, at the value estimated. The marketing time is an estimate of the number of months it will require to sell the subject from the date of value, into the future. The anticipated marketing time is essentially a measure of the perceived level of risk associated with the marketability, or liquidity, of the subject property. The marketing time estimate is based on the data used in estimating the reasonable exposure time, in addition to an analysis of the anticipated DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 14 changes in market conditions following the date of appraisal. The future price for the subject (at the end of the marketing time) may or may not equal the appraisal estimate. The future price depends on unpredictable changes in the physical real estate, demographic and economic trends, real estate markets in general, supply/demand characteristics for the property type, and many other factors. Based on the premise that present market conditions are the best indicators of future performance, a prudent investor will forecast that, under the conditions described above, the subject will require a marketing time of twelve months or less. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 15 Section 3 – Description of Real Estate Appraised COLLIER COUNTY AREA ANALYSIS Collier County is located in southwest Florida and was established in 1923 when it was separated from Lee County. Collier County is named for Barron Collier, a New York City advertising mogul and real estate developer who moved to southwest Florida and established himself as a prominent business man and land owner. By the end of the 1920s, railroads and Tamiami Trail were in-place which opened the area to agricultural and resort development. Florida’s first commercial oil well was drilled in 1943, and the county’s pine and cypress logging industry flourished into the 1950s. The county’s economy boomed along with its population shortly after World War II. In a short span of 30 years the population increased from 6,500 to 86,000 by 1980. The economy was sustained from agribusiness, tourism and real estate. This turned the county into one of the fastest growing areas in the country. PHYSICAL FACTORS Collier County is the largest county in the state in terms of land area with 1,998 square miles which includes 821,600 acres of preserves, parks, and refuges. Along with the land area, Collier County also includes 307 square miles of water, giving Collier County a total size of 2,305 square miles. The most highly developed areas within the county are west of Interstate 75 and along the coastline of the Gulf of Mexico. Development becomes increasingly sparse when traveling east in the county. These eastern areas of the county contain a considerable amount of preserved land. There are three DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 16 incorporated cities within the county; namely the City of Naples, the City of Marco Island, and Everglades City. The county is famous for its subtropical climate with average high temperatures ranging from 74o Fahrenheit in January to 90o Fahrenheit in August. The average annual precipitation for the county is 54 inches. This area is also subject to tropical storms and hurricanes. The hurricane season runs from June through November. ECONOMIC-FINANCIAL FACTORS There are numerous economic factors that impact the supply and demand for all types of real estate and housing in any given area. These factors will be considered and discussed in the following paragraphs. Although these factors are considered individually, they do not act as independent agents in the marketplace. They interact and effect, one another. Therefore, the economic-financial factors considered, should be considered in totality, as a part of the economic framework. Population: Collier County has 385,980 people living within according to recent July 2021 Census population estimates, making Collier County Florida’s 17th most populous county. Collier County had a population of 321,520 in 2010 and experienced 16.9% growth from 2010 to 2020. Additional population estimates reflect population projections from 2020 to the year 2045 and compare the three coastal counties in the southwest Florida area. The counties include; Charlotte, Collier and Lee. Collier County’s population is predicted to increase to around 517,000 in year 2045. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 17 Tourism: Tourism is an important industry for Naples, Marco Island and the Everglades. As the leading employer and the primary economic engine for the region, the tourism industry is responsible for over 34,400 jobs in Collier County in 2020. Just over 1.5 million visitors in 2021 spent over $1.6 billion dollars, resulting in a total economic impact of over $2.4 billion dollars to Collier County. Collier County enacts a 5% tax on all hotel, campground and vacation rental stays of less than six months. The distribution of tourist development tax dollars is set according to Collier County ordinance. The funds are dispersed as follows; beach related projects with 42.56% of the total Tourist Tax, tourism promotion with 47.85%, and museums with 9.59%. Of the 42.56% for beach related projects, 3.58% is allocated for beach park facilities and the remaining 39.98% is used for nourishment, pass & inlet management. Of the 47.85% for tourism promotion, 33.57% is used for destination promotion and administration and the remaining 14.28% is used for amateur sports complex/debt. Lastly, of the 9.59% allocated for museums, 7.68% is used for county museum operations, and the remaining 1.91% is used for non-county museum grants. New Development: A relatively new town is developing in the eastern part of Collier County known as Ave Maria. The town is located on what was once largely agricultural land is centered around Ave Maria University, the country’s newest Catholic University. The university opened its doors in 2007 and currently has approximately 1,303 students, and offers 31 major and minor degree programs. The school expects to continue growing in size. The town of Ave Maria is designed to be a compact, walk-able, and self-sustaining, reflecting the community’s rural roots while offering a full range of residential options and commercial services to its residents. The Ave Maria community totals about 6,656 acres, of which 113 acres is designated as the University Campus. A Town Core anchored by the landmark oratory that also incorporates retail, commercial, and residential living space, provides a central connection between the town and the university. Business is expanding in Collier County as evidenced by a surgical device company that recently opened its doors on a site near Ave Maria University in the form of a $25 million manufacturing plant. This brought approximately 500 construction jobs to the area and currently employs around 350 workers. Ave Maria has experienced a severe mosquito problem, resulting in the region being sprayed more than 30 times via airplane with pesticides by the Collier Mosquito Control District in 2015, making it the most sprayed area in southwest Florida. A new town has also been proposed in Eastern Collier County. Collier Enterprises received the Rivergrass project through the Collier County Commission on January 28th 2020, allowing them to begin planning to develop a 1,000-acre township in Eastern Collier County. The plans were stalled as DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 18 the project’s impact on approximately 700 acres of primary panther habitat is being heavily opposed by wildlife organizations such as the Conservancy of Southwest Florida, among others. However, a recent 2021 court ruling rejected the Conservancy groups’ challenge to the development of Rivergrass. Furthermore, Collier County commissioners voted to approve Collier Enterprises project plans for two additional villages and a town hub in Eastern Collier County called Longwater, Bellmar, and the Town of Big Cypress. These two additional villages along with Rivergrass will encompass over 12,000 acres with the neighboring Town of Big Cypress, most of which will be for environmental preservation. Each of the villages will be 1,000 acres, with the Town of big Cypress acting as an anchor for all three. See site plan below for reference. Employment & Income: The most recently reported median household income for Collier County is at $70,217. Collier County’s unemployment rate has continued to decrease since 2020 and was at 2.2 percent as of December 2022, which was slightly lower than in December 2021. The overall trend of unemployment has been trending downward. From January 2010 until March 2020, Collier County had experienced downward trends in unemployment getting as low as almost 3%. Then in April 2020, the effects of COVID-19 resulted in unemployment peaking to 13.5% from only 2.5% in February two months prior. Unemployment remained elevated in the following months. The most recent data from DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 19 2022 shows that the unemployment rate has leveled back out to around 3% and has stayed consistent month to month, though recently the unemployment rate has continued to decrease to around 2.2%. See the table below. Collier County’s largest employment concentrations continue to be in industries that are fueled by population growth. The Retail Trade industry is the largest with 23,534 industry jobs. Health Care and Social Assistance is second with 23,378, and Real Estate and Rental Leasing is third with 22,378. The Construction industry and Accommodation and Food Services Industry round out the top five largest employers by industry in Collier County. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 20 Major employers in Collier County include NCH Healthcare System with 7,017 employees, Collier County School District with 5,604 employees, and Collier County Local Government with 5,119 employees. As the Collier County population matures, employment in the healthcare industry will continue to make up a larger part of overall employment. Collier’s top employers as of 2019 are listed below. Taxes: Florida is one of the few remaining states without a personal income tax. The absence of personal income taxes draws many people to Florida. Businesses enjoy additional incentive of low corporate income taxes. The Florida’s tax rate of 6% is one of the lowest in the U.S. and far below the 12% levied by some states. The largest share of households in Collier County pay $3,000+ in property taxes. The Florida statutes provide for the annual assessment and collection of property taxes on real and personal property. Property taxes are assessed and collected at the county level as revenue for counties, municipalities, school districts and special taxing districts. The tax rate is set by the taxing authority. One mill is equal to $1 per $1,000 of property value. The total just value for all real estate property types in Collier County for 2022 was $185,310,543,961. Prices: A price index is a tool that simplifies the measurement of price movements in a numerical series. Movements are measured with respect to the base period, when the index is set to 100. The current cost of living index in Collier County is 113 meaning that generally speaking the cost of living is more expensive in Collier County than the average cost of living throughout the United States. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 21 Specifically, Groceries are at 107.7, Housing is at 140.9, and Health is at 106.7. Below you can see the rest of the table and how it compares to the United States. Banking/Interest Rates/Financing: As of February 2023, the prime rate was reported at 7.75%. Approximately one year ago the prime rate was 3.25%. The federal discount rate is most recently reported to be 4.75%; a year ago was also .25%. The federal funds rate is 4.75%, while a year ago was also .25% Currently the benchmark rate for a 30 year fixed loan is 6.36%, a 15 year fixed loan is 5.66%, and a five-year/one-year adjustable arm rate at 5.43%. Financing both commercial and residential properties became difficult during the downturn in the economy. Financing for vacant land is the most difficult. Vacant land is currently being purchased by investors with cash and expectation of longer holding periods. Generally financing of improved DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 22 properties requires loans of 60%-75% of commercial properties and 90%-95% financing available for residential properties. Real Estate and Housing: Collier County experienced a significant increase in residential and commercial property values from 2004 through 2006. Several news publications rated Naples as the most over-valued area of the country with respect to residential housing values. The decline in residential property values began in 2006. Inventory levels began to rise as investors and owners positioned themselves to sell at a significant profit. However, buyers were reluctant to purchase any property with a sense that the economy as a whole was headed for trouble. Many investors were not able to meet their carrying costs and properties went into foreclosure. Southwest Florida became the epicenter for residential property foreclosures with communities such as Golden Gate at the forefront of the crisis in Collier County. Residential construction projects in various stages of development were stopped as housing inventories continued to rise and prices began to fall significantly. Southwest Florida thrived on the residential construction industry; and with no homes to build, this industry was quickly decimated. Contractors that supplied this industry typically ran their businesses from various industrial locations in Collier and Lee Counties. This type of property was the first commercial property to be adversely affected with retail and office properties following. There are 24+/- industrial parks and parks of commerce located throughout Collier County. Each park is proximate to Interstate-75 for connection to major air transportation and water ports. Collier County’s zoning allows the flexibility of properties of 19 acres or more to be zoned as Research and Technology Parks, which are based on commerce parks and offer advanced infrastructure to attract technology based businesses. New construction building permits are an indicator of health in an economy of a given area. Below is a chart showing single family permits monthly averages from January 2021 to January 2023. In the bottom of the recession in 2009, Collier County fell below 50 permits per month. In Collier County, 206 permits were issued in January 2023, a decrease of 155 permits (43 percent) from January 2022 (see chart below). New construction building permits include houses under construction and therefore reflect jobs in the construction industry. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 23 The median closed price of single-family Collier County home sales was $725,000 in January 2023, an increase of $49,001 (7 percent) compared to January 2022. The median price in Collier County has been rising steadily since 2012, with a recent peak in May 2022. See the chart below. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 24 Transportation: The infrastructure of the county continues to see improvements. Interstate 75 has been widened to six lanes from Fort Myers to Golden Gate Parkway in Naples. The County recently widened several major corridors such as Immokalee Road, Collier Boulevard, Rattlesnake Hammock Road and Goodlette-Frank Road. East Naples was not overlooked, with road widening projects along Collier Boulevard, Santa Barbara Boulevard and Radio Road. Major north south roads are: US 41, Interstate 75, Airport Pulling Road and Livingston Parkway. The Collier County Government has worked diligently to develop an efficient road system that will accommodate future growth; and it is likely to continue to develop the necessary road infrastructure in the years to come. Southwest Florida International Airport (RSW) in Fort Myers, Florida satisfies the passenger traffic needs for the fast growing population of Southwest Florida. RSW is one of the fastest growing airports in the nation, servicing more than 10 million passengers a year. More than two dozen commercial airlines currently serve Southwest Florida Regional Airport with non-stop service to more than 27 domestic and two international destinations. The Southwest Florida International Airport also maintains customs clearing facilities for international cargo. RSW is located off Interstate-75 in South Lee County, an approximate 30-minute drive from most areas of Naples. In 2005 the airport was completely updated and expanded to meet the growing demand of area businesses and visitors. The $386 million ultra-modern complex includes a two-story terminal with 28 aircraft gates along three concourses, a new taxiway, and new parking options that includes a three-story parking structure. The facility will allow for incremental expansion up to 65 gates. Construction was recently completed on a direct access connection between I-75 and the airport. Total passenger activity for the Southwest Florida International Airport exceeded 1,100,000 in January 2020, before a historical decrease in traffic in April 2020, when total passengers fell to 53,379 for the month. As we have noted earlier, the COVID-19 pandemic was keeping both Floridians and non-Floridians at home. However, recent statistics show that passenger activity has generally returned to pre-COVID-19 conditions. Total passenger traffic at RSW was 10,343,802 in 2022, up 1.1 percent from the total passenger traffic in 2019. These numbers indicated that the region continues to improve from the dip in passenger activity experienced in April 2020. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 25 The Naples Municipal Airport is a fully certificated air carrier airport. The airport also provides FBO services for general aviation including fueling and catering. It is the home to charter airlines, aircraft maintenance facilities, a restaurant, fire/rescue services, mosquito control, car rental agencies, the Collier County Sheriff’s Aviation Unit, flight schools, the Humane Society, and over 40 additional aviation and non-aviation businesses. The airport encompasses approximately 732 acres of land, approximately two miles northeast of Old Naples with convenient access to major roads and Interstate-75. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 26 POLITICAL-GOVERNMENTAL FACTORS The county government is headed by a Board of Commissioners. There are five commissioners, each assigned to a specific geographical area within the county. A County Manager coordinates most of the departments including county services, public services, community development/environmental services, utilities and transportation. Collier County has experienced an increase of 11.73% in budget between FY 2022 and FY 2023. The FY 2023 total net county budget is now $1,959,954,000. Education: The Collier County public school system currently contains a total of 63 schools with 48,000 students and 3,200 teachers. Collier County averages 3,200 graduates per year. The below chart shows more detail with regards to the public-school system. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 27 Collier County is home to several colleges and universities. As mentioned, Ave Maria University is a newly established Catholic University offering liberal arts-oriented baccalaureate degrees as well as some graduate degree programs. The county is also home to branch campuses of Florida Southwestern State College and Florida Gulf Coast University. Collier County has a high level of education attainment compared to other counties in Florida. Collier County has 35.9% of the population Age 25+ with a bachelor’s degree or higher compared to 30.5% in Florida and 32.9% in the United States. Only 10.1% of those within Collier County have less than a high school education. SOCIOLOGICAL FACTORS Recreation: Collier County offers a vast array of natural and historical attractions. Places to visit include the 52-acre Naples Zoo, the Collier County Museum, the Big Cypress National Preserve, the Museum of the Everglades, and the Naples Botanical Gardens. In addition to these listed, there are numerous other reserves, museums, zoos, etc that are available for tourists to visit. Healthcare: Within Collier County, there are the Naples Community Hospital, the North Collier Hospital, Regional Heart Institute, NCH Wellness Centers and various other clinics. As the largest county in Florida with a total area of 2,305 square miles, these medical facilities must provide services effectively to the entire county. Helicopter usage cuts critical minutes from transport time. 83.564% of those living within Collier County have health insurance compared to 86.53% throughout Florida and 90.63% throughout the United States. The highest percentage of those without healthcare coverage is from people making $25,000 at 20.3%. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 28 SUMMARY Collier County is located along the west coast of Florida along the Gulf of Mexico. The climate is sub- tropical with mild winters that allow for year-round enjoyment of the many attractions this area offers. Collier County is a desirable destination for residents and non-residents alike. Despite these many positives, portions of Collier County were greatly affected by the past housing debacle which resulted in a significant number of residential foreclosures. However, trends have been positive in most recent years. The availability of commercial vacant land, the county's numerous natural attractions, and the anticipated future population growth are all positive factors that bode well for this area over the long term. Collier County is considered to be a great place to live. The presence of a wide variety of industries in the area offers residents and potential residents diverse opportunities for employment. A significant amount of land is federally held in conservation in eastern portions of the county. There are also excellent recreational facilities throughout the county, with numerous golf courses, beaches, and parks. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 29 We invite your attention to the location map, which shows the relative location of the subject property in Florida. Location Map . DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 30 Market Area Map Market Area Description: Market area is defined as “The geographic or locational delineation of the market for a specific category of real estate, i.e., the area in which alternative, similar properties effectively compete with the subject property in the minds of probable, potential purchasers and users.” Market Area: Boundaries: Northern Corkscrew Rd/SR 82 Southern Interstate Highway 75 Eastern SR 29 Western Interstate Highway 75 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 31 Life Stage: “Because market areas are perceived, organized, constructed, and used by people, each has a dynamic quality. Appraisers describe this quality as a market area’s life cycle. The complimentary land uses that make up neighborhoods and homogeneous land uses within districts typically evolve through four stages: • Growth – a period during which the market area gains public favor and acceptance • Stability – a period of equilibrium without marked gains or losses • Decline – a period of diminishing demand • Revitalization – a period of renewal, redevelopment, modernization and increasing demand” 2 It is our opinion that the subject market area is currently in the growth cycle. Recently the market has shown increased activity. Sales and permit activity for commercial and residential construction have been increasing. Public Transportation: Public transportation is provided by Collier Transit Maintenance/Condition: The majority of improvements are well maintained and in good condition. Property Compatibility: There is an established retail, commercial, retail and office area along Airport Pulling Road, Immokalee Road, Pine Ridge Road, Vanderbilt Beach Road, and Tamiami Trail (US-41). Due to the high traffic counts in this area, retail uses include shopping centers, restaurants, and various other single- tenant retailers. Supporting residential abounds along secondary roadways and land uses are primarily single-family residential or multifamily. Generally speaking, agricultural and rural residential use is located east of Interstate Highway 75. Appeal/Appearance: This area has strong appeal. Appearance ranges from mostly newer construction and some older structures with generally good to average appearance. Neighborhood Access: Good access exists from major north-south corridors including Collier Boulevard, Goodlette Frank Road, Livingstone Road, Airport Pulling Road, US-41 (Tamiami Trail), and I-75. The major east-west corridors include Golden Gate Boulevard, Vanderbilt Beach Road, Pine Ridge Road, and Immokalee Road. Police/Fire: Police: Collier County Sheriff / Fire-rescue: Collier County Development Potential: There is residential, agricultural, and commercial zoned vacant land available in the market area. Most exists is to the east portion of the market area. Future commercial development will be seen mainly along US-41, Airport-Pulling Road, Vanderbilt Beach Road, Immokalee Road and Collier Boulevard. Agricultural properties being subdivided into smaller rural residential parcels. 2 The Appraisal of Real Estate, Fourteenth Edition, , The Appraisal Institute, Chicago, Illinois (U.S., 2014) DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 32 Development Trend: Residential and commercial properties have had decreasing vacancies and increasing lease rates. Brokers estimate continued improvement in this area that could lead to new development in the near future. Characteristics of Land Usage: Immediate properties in the subject market are mostly agricultural and residential uses. Supply of Vacant Tracts: Vacant land is available in the market. Demand for Vacant Tracts: The supply appears to be in balance with demand at this time. Neighboring Property Uses: Residential, both single and multi-family, general business, office, retail and agricultural uses. Allowable Uses in the District: Residential both single and multi-family, general business, office, retail, agricultural and governmental uses. Vacancy rates: Commercial/Agricultural: 2% - 5% Single Family: 3% - 8% Interview with market participants: The appraiser was able to speak via phone conversations with real estate brokers who are knowledgeable of the market area. These individuals were contacted to verify sales prices and asking prices of surrounding properties similar to the subject. Specific names and phone numbers of the individuals contacted were found by using the services of LoopNet and CoStar and MLS. For the benefit of the reader, we have listed the names, contact information on the sales exhibits found later in this report. Legal Description: The legal description of the subject was obtained from the most recent deed on file with Collier County Property Appraiser’s Office (OR 3707-2241) and displayed as follows: Owner of Record: According to information obtained from the Collier County Property Appraiser’s office and the Collier County Tax Collector’s office, the current owner of record for the subject property is listed as follows: Scalley Jr, William J and Martha 6603 Wind Ridge Rd Mount Airy, FL 21771 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 33 Assessed Value and Taxes: According to the Collier County Tax Collector’s Office the subject property is identified by its Parcel Number 38846640007. For the tax year of 2022 the subject property had combined assessed values of $12,362 at a millage rate of 13.2132 resulting in an annual tax burden of $155.15. Please note the 2020-2022 tax analysis in tabular form that follows. The tax summary chart represents resents a summary of the assessed values, taxable values, ad valorem taxes, non-ad valorem taxes and millage rates. Year Assessed Value Taxable Value County Millage Rate Ad Valoreum Non-Ad- Valorem Tax Liability 2022 $6,181 $6,181 13.2132 $188.81 $0.00 $188.81 2021 $5,619 $5,619 13.6683 $130.14 $0.00 $130.14 2020 $5,108 $5,108 13.5584 $127.98 $0.00 $127.98 38846640007 Tax Analysis Delinquent Taxes: According to information obtained from the Collier County Tax Collector’s office there are no delinquent or outstanding taxes on the subject property. Site Description: We invite your attention to the following aerial and plat maps which show the relative size, configuration and location of the subject property. This will be followed by general site information and data as well as information on the physical characteristics and economic factors that affect the property. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 34 Subject Aerial Map Plat Map DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 35 General Site Information Address: Parcel Number: 58th Ave NE, Naples, Florida 34120 38846640007 Physical Characteristics of the Site Frontage: Approximately 75 feet 58th Ave NE Total Site Area: 1.14 acres or 49,658 square feet per the Collier County Property Appraiser records. We were not provided with a site survey. Shape of Tract: The site is rectangular in shape, contains 49,658 square feet or 1.14 acres and is located along the north side of 58th Ave NE Access: The subject has access from 58th Ave NE, a two-lane paved road with connection to Everglades Blvd N to the east and a dead end to the west. Corner Influence: This property is not located on a corner. Utilities to Site: Flood Designation: No utilities were observed at the time of inspection. Flood Zone Code AH, Flood Zone Panel 12021C0235H, Dated May 16, 2012. See Flood Map in addenda. Easements: Typical utility easements are assumed to exist. Site Improvements: The site has no improvements. Topography: The subject parcel is fully wooded with brush ground covering. According to the National Wetlands Inventory Map the site is consists generally of forested/shrub and emergent wetlands. Additionally, an FDEP informal wetland determination map indicates the site is about 50% hydric slough soils on the northern half. The USDA Web Soil Survey Map shows Immokalee fine sand-Urban, Malabar fine sand-Urban land and Riviera, limestone substratum-Copeland fine sand-Urban soils present for the subject. The property is currently vacant and unimproved. The property is currently vacant and unimproved. Economic Factors Affecting the Site Supply of Vacant Tracts: There is an adequate number of vacant residential/agricultural zoned and residential/agricultural permissible sites located within the immediate and general vicinity of the subject property. Demand for Vacant Tracts: Supply and demand appear to be in-line with each other, although demand has been improving recently. Neighboring Property Uses: Properties located along 58th Ave NE generally consist of limited semi- rural residential uses. Zoning allows for a maximum of one development unit per 2.25 gross acres DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 36 Land Use Designation: Estates Zoning Classification: E-Estates Allowable Uses in the District: Allowable uses in the district will be discussed in detail in the following comprehensive land use plan classification discussion and zoning discussion. In addition, they will be considered in the highest and best use analysis for the property. National Wetlands Inventory: The subject is located in a Freshwater Forested/Shrub and Freshwater Emergent Wetland habitat classified as PFO2C and PEM1C. Map is displayed below. Classification code: PFO2C System Palustrine (P) : The Palustrine System includes all nontidal wetlands dominated by trees, shrubs, persistent emergents, emergent mosses or lichens, and all such wetlands that occur in tidal areas where salinity due to ocean-derived salts is below 0.5 ppt. It also includes wetlands lacking such vegetation, but with all of the following four characteristics: (1) area less than 8 ha (20 acres); (2) active wave-formed or bedrock shoreline features lacking; (3) water depth in the deepest part of basin less than 2.5 m (8.2 ft) at low water; and (4) salinity due to ocean-derived salts less than 0.5 ppt. Class Forested (FO) : Characterized by woody vegetation that is 6 m tall or taller. Subclass Needle-Leaved Deciduous (2) : This subclass, consisting of wetlands where trees or shrubs are predominantly deciduous and needle-leaved, is represented by young or stunted trees such as tamarack or bald cypress. Water Regime Seasonally Flooded (C) : Surface water is present for extended periods especially early in the growing season, but is absent by the end of the growing season in most years. The water table after flooding ceases is variable, extending from saturated to the surface to a water table well below the ground surface. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 37 Classification code: PEM1C System Palustrine (P) : The Palustrine System includes all nontidal wetlands dominated by trees, shrubs, persistent emergents, emergent mosses or lichens, and all such wetlands that occur in tidal areas where salinity due to ocean-derived salts is below 0.5 ppt. It also includes wetlands lacking such vegetation, but with all of the following four characteristics: (1) area less than 8 ha (20 acres); (2) active wave-formed or bedrock shoreline features lacking; (3) water depth in the deepest part of basin less than 2.5 m (8.2 ft) at low water; and (4) salinity due to ocean-derived salts less than 0.5 ppt. Class Emergent (EM) : Characterized by erect, rooted, herbaceous hydrophytes, excluding mosses and lichens. This vegetation is present for most of the growing season in most years. These wetlands are usually dominated by perennial plants. Subclass Persistent (1) : Dominated by species that normally remain standing at least until the beginning of the next growing season. This subclass is found only in the Estuarine and Palustrine systems. Water Regime Seasonally Flooded (C) : Surface water is present for extended periods especially early in the growing season, but is absent by the end of the growing season in most years. The water table after flooding ceases is variable, extending from saturated to the surface to a water table well below the ground surface. Comprehensive Land Use Plan Classification: According to information obtained from the Collier County Planning Development department, the subject site has a comprehensive land use plan classification known as Estates. ESTATES DESIGNATION The Estates Land Use Designation is characterized by low density semi-rural residential lots with limited opportunities for other land uses. Typical lots are 2.25 acres in size. However, there are some legal non-conforming lots as small as 1.14 acres. Residential density is limited to a maximum of one unit per 2.25 gross acres, or one unit per legal non-conforming lot of record, exclusive of guesthouses. Multiple family dwelling units, duplexes, and other structures containing two or more principal dwellings, are prohibited in all Districts and Subdistricts in this Designation. Generally, the Estates Designation also accommodates future non-residential uses, including: ● Conditional uses and essential services as defined in the Land Development Code, except as prohibited in the Neighborhood Center Subdistrict. Also, refer to the Conditional Uses Subdistrict. ● Parks, open space and recreational uses. ● Group Housing shall be permitted subject to the definitions and regulations as outlined in the Collier County Land Development Code (Ordinance No. 04-41, adopted June 22, 2004, effective October 18, 2004) and consistent with locational requirements in Florida Statutes (Chapter 419.001 F.S.). DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 38 ● Schools and school facilities in the Estates Designation north of I-75, and where feasible and mutually acceptable, co-locate schools with other public facilities, such as parks, libraries and community centers to the extent possible. Group Housing includes the following type facilities: • Family Care Facility if occupied by not more than six (6) persons shall be permitted in residential areas. • Group Care Facility, • Care Units, • Adult Congregate Living Facilities, and • Nursing Homes. All of the above uses shall be consistent with all of the Goals, Objectives and Policies of the Golden Gate Area Master Plan. Zoning Classification: Estates District (E). The purpose and intent of the Estates Zoning District (E)* is to provide lands for low density residential development in a semi-rural to rural environment, with limited agricultural activities. In addition to low density residential density with limited agricultural activities, the E district is also designed to accommodate as Conditional Uses, Development that provides services for and is compatible with the low density residential, semi-rural and rural character of the E district. The E district corresponds to and implements the estate land use designation on the future land use map of the Collier County GMP, although, in limited instances, it may occur outside of the estates land use designation. The maximum density permissible in the E district shall be consistent with and not exceed the density permissible or permitted under the estates district of the future land use element of the Collier County GMP or as provided under the Golden Gate Master Plan. Permitted uses include: 1.Single-family dwelling. 2.Family care facilities, subject to section 5.05.04. 3.Essential services, as set forth in section 2.01.03. 4.Educational plants, as an essential service. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 39 Subject Property Photographs View: Looking east along 58th Ave NE. Subject to the left. Photograph date: April 12, 2023 Taken by: Hannah Dwyer View: Looking west along 58th Ave NE. Subject to the right. Photograph date: April 12, 2023 Taken by: Hannah Dwyer DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 40 Subject Property Photographs View: Looking north at the subject property frontage from 58th Ave NE Photograph date: August 1, 2022 Taken by: Hannah Dwyer DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 41 Section 4 – Highest and Best Use Analysis The principal of highest and best use is defined as: “The reasonably probable use of property that results in the highest value. The four criteria that the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity.” The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum profitability. • Permissible Use (Legal) - what uses are permitted by zoning and deed restrictions on the site in question? • Possible Use- to what uses is it physically possible to put the site in question? • Feasible Use-, which possible and permissible uses will produce any net return to the owner of the site? • Highest and best Use- among the feasible uses, which use will produce the highest net return or the highest present worth? HIGHEST AND BEST USE AS VACANT Legally Permissible Use: Factors that impact the legally permissible uses for the subject property include such things as the comprehensive land use plan classification, zoning classification, deed restrictions and government regulations. No specific deed restrictions are known relating to the property. The subject has a comprehensive land use plan classification of Estates and is zoned (E) Estates. Some of the uses permitted include; Low-density residential with limited agriculture, including, but not limited to: single-family dwelling; fruit and vegetable growth for personal consumption; keeping fowl or poultry (max 25); educational plants as an essential service; keeping horses and livestock (2/acre); recreational facilities that are an integral part of residential development. Residential use is not to exceed 1-DU per/2.25-acres. An informal FDEP wetlands determination map shows the site as 50% hydric slough soils on the northern half of the site. A formal wetlands survey would need to be done to determine if a wetlands permit is needed to develop on the property. Physically Possible Uses: The physical aspects of the subject impact legally permissible development. The site has a rectangular configuration containing a total of 49,658 square feet or 1.14 acres of site area, more or less. The property has good frontage of 75 feet on 58th Ave NE. There are wetlands present on site, and the property is fully wooded with brush covering. This DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 42 impacts developability and value for properties of this nature. Currently, no utilities were present on site. The size of the parcel is sufficient to support low density residential use. Economically and Financially Feasible Uses: Typically, the highest and best use analysis is a process to eliminate potential uses. In other words, once the uses that are legally permissible have been determined, consideration of uses which are physically possible will tend to reduce the legally permissible uses or reinforce them. Likewise, consideration of the economic and financial aspects of a given property will tend to further refine the uses which have been previously described as legally permissible and physically possible. The physical characteristics of this property include vacant low density residential along 58th Ave NE. There is an abundance of Estate zoned vacant land in the immediate area. The most economic and financially feasible uses of the property would be for development of the site as limited agriculture under the permitted uses or for low-density residential development. Maximally Productive Uses: At this point in the highest and best use analysis, the analyst has considered which uses are reasonably considered to be legal, physically possible as well as economically and financially supported. The zoning and land use allow for a range of uses including agricultural such as fruit and vegetable growth for personal consumption and low-density horse and livestock as well as low density residential. Considering the near-by low density residential properties, it is our opinion that low density residential use has the most development potential given the location of the property. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 43 Section 5 – Valuation of the Subject VALUE ESTIMATE BY THE COST APPROACH Cost Approach is defined as: “A set of procedures through which a value indication is derived for the fee simple estate by estimating the current cost to construct a reproduction of (or replacement for) the existing structure, including an entrepreneurial incentive or profit; deducting depreciation from the total cost; and adding the estimated land value. Adjustments may then be made to the indicated value of the fee simple estate in the subject property to reflect the value of the property interest being appraised.” Since there are no improvements to consider, the cost approach will not be used in this appraisal. VALUE ESTIMATE BY THE INCOME APPROACH The Income Approach is defined as “A set of procedures through which an appraiser derives a value indication for an income-producing property by converting its anticipated benefits (cash flows and reversion) into property value. This conversion can be accomplished in two ways. One year's income expectancy can be capitalized at a market-derived capitalization rate or at a capitalization rate that reflects a specified income pattern, return on investment, and change in the value of the investment. Alternatively, the annual cash flows for the holding period and the reversion can be discounted at a specified yield rate.” The Income Approach is widely applied in appraising income-producing properties. Anticipated future income and/or reversions are discounted to a present worth figure through the capitalization process. Since vacant agricultural zoned land is typically not purchased for its ability to generate a positive cash stream, the income approach is not used in this appraisal. VALUE ESTIMATE BY THE SALES COMPARISON APPROACH Sales Comparison Approach is defined as: “A set of procedures in which a value indication is derived by comparing the property being appraised to similar properties that have been sold recently, then applying appropriate units of comparison and making adjustments to the sale prices of the comparables based on the elements of comparison. The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 44 common and preferred method of land valuation when an adequate supply of comparable sales are available.” The Sales Comparison Approach involves the direct comparison of sales of similar properties, adjustments for variances, and correlation of the results into a property value indication. Adjustments to the sale prices of competitive properties selected for comparison are considered as they relate to the subject property and to the various dissimilar investment features. The application of this approach produces an estimate of value for a property by comparing it with similar properties which have been sold or are currently offered for sale in the same or competing areas. The valuation of the subject site involves research, analysis, and comparison of sales of similar properties to the subject. There are several units of comparison applicable for appraisal purposes. Due to the nature of the subject property and comparable sales, it is our opinion the sales price per square foot would be the most appropriate for utilization. This unit is calculated by dividing the sale price of the comparable sales by the number of the square feet contained within the sale. The subject site is being valued based on highest and best use; and as such, data selection begins by limiting the sales considered to include only those sites with a highest and best use similar to that of the subject. From these sales, only the most similar to the subject in terms of physical and locational characteristics were selected. The appraiser’s research uncovered multiple sales of sites considered appropriate for comparison purposes. These transactions were included in the analysis process. The appraiser also considered two active listings. In the analysis process, the analyst will utilize a quantitative procedure. In the initial step the appraiser will utilize a cumulative adjustment for each of the sale properties considering property rights, financing, conditions of sale, expenditures immediately after the sale and market conditions (commonly known as time). As the adjustments are cumulative in nature, they must be performed in the order in which they occur. Next the analyst will utilize a quantitative procedure by considering physical characteristics including location, site size, land use/zoning classification, utilities, access, wetlands and site condition/topography. After completion of the analysis and adjustment process, the appraiser will estimate an appropriate value per square foot and multiply this by the number of square feet DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 45 contained within the property in order to estimate the market value for the site. This value estimate will then be rounded to an appropriate figure for appraisal purposes. We now invite your attention to a land sales location map which follows. This map shows the relative location of each of the comparables to that of the subject property. Following this will be a land sales exhibit which will contain land sales data sheets for each transaction utilized in the analysis process showing the relative size, configuration and location of the site as well as the relative information for each individual sales transaction, followed by a summary chart showing the relevant information for the subject and each of the comparable sales as well as the adjustments and factors which were considered in providing an overall rating for each of the comparable properties. The comparable sales map is displayed below. COMPARABLE SALES MAP DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 46 COMPARABLE 1 Property Reference: Property Type: Residential Acreage Vacant Land Address: 2420 52nd Ave NE Naples, FL 34120 County: Collier Location: South side of 52nd Ave NE STRAP/ID: 38961520002 Grantor: Samuel Fam Grantee: ACG Home Service LLC Legal Data: Sale Date: December 22, 2022 Sale Price: $55,000 Sale Price per Sq. Ft.: $1.11 Sale Price per Acre: $48,246 Recording: 6202-1460 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2844 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 47 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 52nd Ave NE Wetlands/Uplands: Wetlands 19% Soils: None Adverse Apparent Sale Analysis: Sale Price: $55,000 Financing: Cash to Seller Price per SF: $1.11 Price per Acre: $48,246 Sale Confirmation: Verification: Bill Duffy-Listing Agent, 239-641-7634 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: No sales in prior 5 years Comments: This is the sale of a vacant wooded parcel located off 52nd Ave NE in Naples. The site is unimproved with an indicated 19% wetlands present on site from a TEC wetlands determination. Zoning allows for low density residential/agricultural uses. The property was on the market for 216 days at an asking price of $79,000. An older 2005 DEP survey indicated that a wetlands permit will not be needed to develop the property. CNA Data # 2844 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 48 COMPARABLE 2 Property Reference: Property Type: Residential Acreage Vacant Land Address: 4065 58th Ave NE Naples, FL 34120 County: Collier Location: North side of 58th Ave NE STRAP/ID: 38723440003 Grantor: Unity Development Investments LLC Grantee: Gabriela Rodriguez Saavedra Legal Data: Sale Date: September 23, 2022 Sale Price: $52,500 Sale Price per Sq. Ft.: $1.06 Sale Price per Acre: $46,053 Recording: 6178-1646 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2845 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 49 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 58th Ave NE Wetlands/Uplands: Uplands 100% Soils: Some Hydric Slough Soils Present Sale Analysis: Sale Price: $52,500 Financing: Cash to Seller Price per SF: $1.06 Price per Acre: $46,053 Sale Confirmation: Verification: Steven Koleno-Listing Agent, 844-239-2663 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: $38,000 on 6/5/22 Comments: This is the sale of a vacant wooded parcel located off 58th Ave NE in Naples. The site is unimproved and appears to be 100% uplands with minimal Hydric slough soils in the middle portion. Zoning allows for low density residential/agricultural uses. The property was on the market for 48 days at an original asking price of $69,900 before being reduced to $58,500. A wetland permit would not be required to develop this property. CNA Data # 2845 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 50 COMPARABLE 3 Property Reference: Property Type: Residential Acreage Vacant Land Address: 3275 68th Ave NE Naples, FL 34120 County: Collier Location: North side of 68th Ave NE STRAP/ID: 39083240007 Grantor: Maria Hernandez Grantee: Oscar Castro Legal Data: Sale Date: March 18, 2022 Sale Price: $50,000 Sale Price per Sq. Ft.: $1.01 Sale Price per Acre: $43,860 Recording: 6108-1079 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2846 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 51 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and mostly wooded Corner/Visibility Influence: No Utilities: None Access: From 68th Ave NE Wetlands/Uplands: Wetlands 57% Soils: Depressional Sale Analysis: Sale Price: $50,000 Financing: Cash to Seller Price per SF: $1.01 Price per Acre: $43,860 Sale Confirmation: Verification: Edis Arevalo-Listing Agent, 239-276-9996 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: No sales in prior 5 years Comments: This is the sale of a vacant wooded parcel located off 68th Ave NE in Naples. The site is unimproved and is indicated as wetlands from an informal FDEP wetlands determination map. However, a DEP report shows only 57% wetlands present. Zoning allows for low density residential/agricultural uses. The property was on the market for 236 days at an asking price of $62,700. A wetlands permit is required to develop this property. CNA Data # 2846 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 52 COMPARABLE 4 Property Reference: Property Type: Residential Acreage Vacant Land Address: 58th Ave NE Naples, FL 34120 County: Collier Location: North side of 58th Ave NE STRAP/ID: 38848280009 Grantor: Charles and Linda Anderson Grantee: Jorge and Fressia Grizalez Legal Data: Sale Date: March 18, 2022 Sale Price: $45,000 Sale Price per Sq. Ft.: $0.91 Sale Price per Acre: $39,474 Recording: 6101-361 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2843 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 53 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 58th Ave NE Wetlands/Uplands: Wetlands 100% Soils: Depressional Sale Analysis: Sale Price: $45,000 Financing: Cash to Seller Price per SF: $0.91 Price per Acre: $39,474 Sale Confirmation: Verification: Liz Appling-Listing Agent, 239-272-7201 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: No sales in prior 5 years Comments: This is the sale of a vacant wooded parcel located off 58th Ave NE in Naples. The site is unimproved with an indicated 100% wetlands present on site from an informal FDEP wetlands determination map. Zoning allows for low density residential/agricultural uses. The property was on the market for 375 days at an asking price of $49,000. A wetlands permit is required to develop this property. CNA Data # 2843 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 54 Criteria Subject Sale 1 Sale 2 Sale 3 Sale 4 Location 58th Ave NE 2420 52nd AVE NE 4065 58th Ave AVE NE 3275 68th Ave NE 58th AVE NE Naples Naples Naples Naples Naples Recording -6202-1460 6178-1646 6108-1079 6101-361 Sales Price -$55,000 $52,500 $50,000 $45,000 Sale/Appraisal Date April 12, 2023 December 22, 2022 September 23, 2022 March 18, 2022 March 18, 2022 Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 Parcel Size (Acres)1.14 1.14 1.14 1.14 1.14 Sale Price -$55,000 $52,500 $50,000 $45,000 Sale Price per Square Foot -$1.11 $1.06 $1.01 $0.91 Transactional Adjustments Property Rights -Fee Simple Fee Simple Fee Simple Fee Simple Financing -Cash to Seller Cash to Seller Cash to Seller Cash to Seller Conditions of Sale -Arm's Length Arm's Length Arm's length Arm's length Expenditures Immediately after Sale -$0 $0 $0 $0 Market Conditions -$0 $0 $0 $0 Adjusted Sale Price -$55,000 $52,500 $50,000 $45,000 Adjusted Sale Price per sq. ft. -$1.11 $1.06 $1.01 $0.91 Physical Properties Location Naples Naples Naples Naples Naples Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 Land Use Estates Designation Estates Designation Estates Designation Estates Designation Estates Designation Zoning E E E E E Utilities None None None None None Access From 58th Ave NE From 52nd Ave NE From 58th Ave NE From 68th Ave NE From 58th Ave NE Wetlands 95% Wetlands 19% Wetlands 100% Uplands 57% Wetlands 100% Wetlands Topography/Site Condition Fully Wooded Fully Wooded Fully Wooded Mostly Wooded Mostly Wooded Location 0%0%0%0% Parcel Size 0%0%0%0% Land Use 0%0%0%0% Zoning 0%0%0%0% Utilities 0%0%0%0% Access 0%0%0%0% Wetlands -15%-20%-10%0% Topography/Site Condition 0%0%0%0% -15%-20%-10%0% $0.94 $0.85 $0.91 $0.91 Overall Percentage of Adjustments Final Adjusted Sale Price per Sq. Ft. Land Sales Adjustment Analysis - Quantitative Physical Property Adjustments DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T ES 55 Adjustment Analysis: The sales were compared to each other individually and collectively as well as being compared to the subject property in order to assist in the adjustment process. Property Rights: “An element of comparison in the sales comparison approach; comparable sales can be adjusted for the effect of differences in the real property rights (fee simple, leased fee, leasehold, easements, or other encumbrances, etc.) involved in the transactions being compared.” In this analysis all property rights conveyed were fee simple, no adjustments were necessary. Financing: “The manner in which a transaction was financed; an element of comparison in the sales comparison approach whereby comparable properties can be adjusted for the influence of differences between a transaction’s financing terms and those assumed in the valuation of a subject property.” In this analysis all of the transactions were cash to the seller, no adjustments were necessary. Conditions of Sales: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the motivations of either the buyer or a seller in a transaction.” In this analysis, the comparable sales are all “arm’s length” transactions including no conditions of sale. Expenditures Immediately After Sale: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for any additional investment (e.g., curing deferred maintenance) that the buyer needed to make immediately after purchase for the properties to have similar utility to the subject property being valued.” The appraiser is not aware of any expenditures after sale for the comparables; no adjustment for this factor was required. Market Conditions: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the points in the real estate cycle at which the transactions occur. Sometimes called a time adjustment because the differences in dates of sale are often compared, although the usage can be misleading because property values do not change merely as the result of the passage of time.” The sales transactions occurred between March 2022 (Sale 4) and December 2022 (Sale 1). Realtors familiar with this market area confirmed that both land and improved property values had been increasing, especially in the subjects immediate neighborhood towards the end of 2021 and early 2022, but have leveled off in recent months. No adjustments were warranted for this category. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 56 Physical Characteristics: Next the sales were considered and compared with one another and the subject for physical characteristics. These include location, parcel size, land use classification, zoning classification, utilities, access and site condition. The analyst will utilize a quantitative procedure by considering physical differences in the sales properties when compared to the subject and applying an overall percentage adjustment. Location Adjustment: The subject property is located along 58th Ave NE in Naples. All of the sales are located within the same immediate neighborhood as the subject and in close proximity. The sales were not adjusted in this category. Size: The subject property contains 1.14 acres or 49,658 square feet. All of the comparable sales are the exact size of the subject and therefore considered similar. Land Use Classification: The subject property has a land use classification of Estates Designation. All of the comparable sales have the same land use designation as the subject. Zoning Classification: The subject property is zoned (E) Estates District. All of the comparable sales have the same zoning as the subject. Utilities: The subject site currently has no utilities. This is the same for all of the comparables. Access: The subject property is accessible from frontage along 58th Ave NE. All of the sales are considered similar to the subject with access through frontage along nearby roadways and did not require any adjustments. Topography/Site Condition: The subject is vacant, fully wooded with ground brush covering. The sales were all considered similar to the subject in this category. Wetlands: The subject is made up of a mix of 95% freshwater forested and emergent wetlands with an FDEP wetlands determination map also indicating the parcel has 50% hydric slough soils. The sales have wetland determinations ranging from 0% to 100%. Sales 1, 2 and 3 were adjusted downward for having less wetlands present. The remaining Sale 4 was considered similar and not adjusted. Land Sales Discussion: Following will be a brief discussion of each of the sales utilized in this analysis to estimate the market value for the subject property. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 57 Land Sale One is the December 22, 2022 purchase of the vacant site located off 52nd Ave NE, Naples, Florida. The site contains 1.14 acres and was acquired for $55,000 or $1.11 per square foot. This sale was adjusted downward 15% for a having less wetlands present on site compared to the subject. Land Sale Two is the September 23, 2022 purchase of the vacant site located off 58th Ave NE in Naples, Florida. The site contains 1.14 acres and was acquired for $52,500 or $1.06 per square foot. This sale was adjusted downward 20% for a having less wetlands present on site compared to the subject. Land Sale Three is the March 18, 2022 purchase of the vacant site located off 68th Ave NE in Naples, Florida. The site contains 1.14 acres and was acquired for $50,000 or $1.01 per square foot. This sale was adjusted downward 10% for having less wetlands present on site compared to the subject. Land Sale Four is the March 18, 2022 purchase of the vacant site located off 58th Ave NE in Naples, Florida. The site contains 1.14 acres and was acquired for $45,000 or $0.91 per square foot. This sale was considered overall similar and not adjusted in any category. Please note the statistical data from the final adjusted closed sale prices presented below. Range of Values Adj. Sales Price Per SF Maximum $0.94 Minimum $0.85 Mean $0.90 Median $0.91 Final Per Sq. Ft. Estimate $0.91 Reconciliation of Sales Comparison Approach Final Analysis: Three sales were utilized in the analysis process. The value indicators show an adjusted range from a low of $0.85 per square foot (Sale 2) to a high of $0.94 per square foot (Sale 1). The mean and median value indications are $0.90 per square foot and $0.91 per square foot, respectively. The four sales utilized in this report were considered the best available for comparison purposes. Based on all the preceding information it is our opinion the subject property warrants a value of $0.91 per square foot which is near the mean and median adjusted values. Multiplying $0.91 by the 49,658 square feet contained within the subject site provides a value indication of $45,189 or $45,000 rounded. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 58 Section 6 – Reconciliation of Value Summary of Value Conclusions “As-Is” Cost Approach Not Applied Income Approach Not Applied Sales Comparison Approach $45,000 The Cost Approach is based upon the principle of substitution, which states that a prudent purchaser would not pay more for a property than the amount required to purchase a similar site and construct similar improvements without undue delay, producing a property of equal desirability and utility. Since there are no improvements to consider, the cost approach was not used in this appraisal. The Income Approach compares rentals of similar properties to the subject. The derived market rental rates are capitalized at a rate which considers available market financing and investor equity return requirements. Vacant land is typically not purchased for its ability to generate a positive cash stream. Therefore, the income approach was not used in this appraisal. The Sales Comparison Approach references sales of similar properties located in competitive areas in the market area as researched. The sales analyzed provide a range of value indications which supports the final value conclusion. The sales utilized in this analysis provide a range of actual purchase prices for properties considered to be similar to the subject. The appraiser properly considered each of the sales studied as well as the listing and analyzed each of these properties in relationship to the subject in order to arrive at a value estimate for the subject property. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 59 Section 7 – Cer tification and Limiting Conditions Certification of Michael Jonas, MAI, AI-GRS, CCIM I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results.7 • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • As of the date of this report, Michael Jonas has completed the Standards and Ethics Education Requirements for Candidates of the Appraisal Institute. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 60 • As of the date of this report, Michael Jonas has completed the continuing education program for Designated Members of the Appraisal Institute. • Michael Jonas has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Michael Jonas has not made a personal inspection of the property that is the subject of this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Michael Jonas is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Michael Jonas has not appraised the subject in the last three years. He has not provided any other services related to the property in the last three years. • Hannah Dwyer, Registered Appraiser Trainee License: RI25089, contributed five hours relating to development, research, inspection, and writing of this report. • I, the supervisory appraiser of a registered appraiser trainee who contributed to the development or communication of this appraisal, hereby accepts full and complete responsibility for any work performed by the registered appraisal trainee named in this report as if it were my own work. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 61 Certification of Hannah Dwyer I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • Hannah Dwyer has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Hannah Dwyer has made a personal inspection of the property that is the subject of this report. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 62 • No one has provided significant real property appraisal assistance to the persons signing this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Hannah Dwyer is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Hannah Dwyer has not appraised the subject in the last three years. She has not provided any other services related to the property in the last three years. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 63 General Assumptions & Limiting Conditions Information Used: No responsibility is assumed for accuracy of information furnished by others or from others, including the client, its officers and employees, or public records. We are not liable for such information or for the work of contractors, subcontractors and engineers. The comparable data relied upon in this appraisal has been confirmed with one or more parties familiar with the transaction unless otherwise noted; all are considered appropriate for inclusion to the best of my factual judgment and knowledge. Certain information upon which the opinions and values are based may have been gathered by research staff working with the appraiser. Names, professional qualifications and extent of their participation can be furnished to the client upon request. Legal, Engineering, Financial, Structural or Mechanical Nature, Hidden Components, Soil: No responsibility is assumed for matters legal in character or nature nor matters of survey, nor of any architectural, structural, mechanical or engineering nature. No opinion is rendered as to the legal nature or condition of the title to the property, which is presumed to be good and marketable. The property is appraised assuming it is free and clear of all mortgages, liens or encumbrances, unless otherwise stated in particular parts of this report. The legal description is presumed to be correct, but I have not confirmed it by survey or otherwise. I assume no responsibility for the survey, any encroachments or overlapping or other discrepancies that might be revealed thereby. I have inspected, as far as possible by observation, the land thereon; however, it was not possible to personally observe conditions beneath the soil or hidden; as a result, no representation is made herein as to such matters unless otherwise specifically stated. The estimated market value assumes that no such conditions exist that would cause a loss of value. I do not warrant against the occurrence of problems arising from any of these conditions. It is assumed that there are no hidden or unapparent conditions to the property, soil, subsoil or structures, which would render them more or less valuable. No responsibility is assumed for any such conditions or for any expense or engineering to discover them. Information relating to the location or existence of public utilities has been obtained through inquiry to the appropriate utility authority, or has been ascertained from visual evidence. No warranty has been made regarding the exact location or capacities of public utility systems. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. Legality of Use: The appraisal is based on the premise that there is or will be full compliance with all applicable Federal, State and local environmental regulations and laws, unless otherwise stated in the report; and that all appropriate zoning, building and use regulations and restrictions of all types have been or will be complied with and required licenses, consent, permits or other authority, whether local, State, Federal and/or private, have been or can be obtained or renewed for the use intended and considered in the value estimate. Component Values: The distribution of the total valuation of this report between land and improvements applies only under the proposed program of utilization. The separate valuations of land and buildings must not be used in conjunction with any other appraisal, and are invalid if so used. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 64 A report related to an estate that is less than the whole fee simple estate applies only to the fractional interest involved. The value of this fractional interest, plus the value of all other fractional interests, may or may not equal the value of the entire fee simple estate considered as a whole. A report relating to the geographic portion of a larger property applies only to such geographic portion and should not be considered as applying with equal validity to other portions of the larger property or tract. The value for such geographic portions, plus the value of all other geographic portions, may or may not equal the value of the entire property or tract considered as a single entity. All valuations in the report are applicable only under the estimated program of the highest and best use and are not necessarily appropriate under other programs of use. Auxiliary and Related Studies: No environmental or impact studies, special market study or analysis, highest and best use analysis study or feasibility study has been requested or made by us unless otherwise specified in this report or in my agreement for services. I reserve the unlimited right to alter, amend, revise or rescind any of these statements, findings, opinions, values, estimates or conclusions upon any subsequent study or analysis or previous study or analysis that subsequently becomes available to us. Dollar Values, Purchasing Power: The value estimates and the costs used herein are as of the date of the estimate of value. All dollar amounts are based on the purchasing power and price of the United States dollar as of the date of value estimate. Inclusions: Furnishings and equipment or business operations, except as otherwise specifically indicated, have been disregarded, with only the real estate being considered. Proposed Improvements Conditioned Value: For the purpose of this appraisal, on- or off-site improvements proposed, if any, as well as any repairs required, are considered to be completed in a good and workmanlike manner according to information submitted and/or considered by us. In cases of proposed construction, the report is subject to change upon inspection of the property after construction is complete. The estimate of value, as proposed, is as of the date shown, as if completed and operating at levels shown and projected. Value Change, Dynamic Market Influences: The estimated value is subject to change with market changes over time. Value is highly related to interest rates, exposure, time, promotional effort, supply and demand, terms of sale, motivation and conditions surrounding the offering. The value estimate considers the productivity and relative attractiveness of the property both physically and economically in the marketplace. The estimate of value in this report is not based in whole or in part upon race, color or national origin of the present owners or occupants of the properties in the vicinity of the property appraised. In the event this appraisal includes the capitalization of income, the estimate of value is a reflection of such benefits and my interpretation of income and yields and other factors which were derived from general and specific market information. Such estimates are made as of the date of the estimate of value. As a result, they are subject to change, as the market is dynamic and may naturally change over time. The date upon which the value estimate applies is only as of the date of valuation, as stated in the letter of transmittal. The appraisal assumes no responsibility for economic or physical factors occurring at some later date which may affect the opinion stated herein. An appraisal is the product of a professionally trained person, but nevertheless is an opinion only, and not a provable fact. As a personal opinion, a valuation may vary between appraisers based upon the same facts. Thus, the appraiser warrants only that the value conclusions are his best DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 65 estimate as of the date of valuation. There are no guaranties, either written or implied, that the property would sell for the expressed estimate of value. Title Review: Unless otherwise stated, the appraiser has not reviewed an abstract of title relating to the subject property. No title search has been made, and the reader should consult an attorney or title company for information and data relative to the property ownership and legal description. It is assumed that the subject title is marketable, but the title should be reviewed by legal counsel. Any information given by the appraiser as to a sales history is information that the appraiser has researched; to the best of my knowledge, this information is accurate, but not warranted. Management of the Property: It is assumed that the property which is the subject of this report will be under prudent and competent ownership and management over the entire life of the property. If prudent and competent management and ownership are not provided, this would have an adverse effect upon the value of the property appraised. Confidentiality: We are not entitled to divulge the material (evaluation or valuation) content of this report and analytical findings or conclusions, or give a copy of this report to anyone other than the client or his designee, as specified in writing, except as may be required by the Appraisal Institute, as they may request in confidence for ethic enforcement, or by a court of law with the power of subpoena. All conclusions and opinions concerning the analyses as set forth herein are prepared by the appraisers whose signatures appear. No change of any item in the report shall be made by anyone other than the appraiser, and the firm shall have no responsibility if any such unauthorized change is made. Whenever our opinion herein with respect to the existence or absence of fact is qualified by the phrase or phrases "to the best of our knowledge", "it appears" or "indicated", it is intended to indicate that, during the course of our review and investigation of the property, no information has come to our attention which would give us actual knowledge of the existence or absence of such facts. The client shall notify the appraiser of any error, omission or invalid data herein within 10 days of receipt and return of the report, along with all copies, to the appraiser for corrections prior to any use whatsoever. Neither our name nor this report may be used in connection with any financing plans which would be classified as a public offering under State or Federal Security Laws. Copies, Publication, Distribution, Use of Report: Possession of this report, or any copy thereof, does not carry with it the right of publication, nor may it be used for other than its intended use. The physical report remains the property of the firm for the use of the client, with the fee being for the analytical services only. This report may not be used for any purpose by any person or corporation other than the client or the party to whom the report is addressed. Additional copies may not be made without the written consent of an officer of the firm, and then only in its entirety. Neither all nor any part of the contents of this report shall be conveyed to the public through advertising, public relations effort, news, sales or other media without my prior written consent and approval of the client. It has been assumed that the client or representative thereof, if soliciting funds for his project, has furnished to the user of this report complete plans, specifications, surveys and photographs of land and improvements, along with all other information which might be deemed necessary to correctly analyze and appraise the subject property. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 66 Authentic Copies: Any copy that does not have original signatures of the appraiser is unauthorized and may have been altered and, therefore, is considered invalid. Testimony, Consultation, Completion of Contract for Appraisal Services: A contract for appraisal, consultation or analytical services is fulfilled and the total fee payable upon completion of the report. The appraisers or those assisting in the preparation of the report will not be asked or required to give testimony in court or hearing because of having made the appraisal in full or in part, nor will they be asked or required to engage in post appraisal consultation with client or third parties except under separate and special arrangement and at an additional fee. Any subsequent copies of this appraisal report will be furnished on a cost-plus expenses’ basis, to be negotiated at the time of request. Limit of Liability: Liability of the firm and the associates is limited to the fee collected for preparation of the appraisal. There is no accountability or liability to any third party. Fee: The fee for this appraisal or study is for the service rendered, and not for time spent on the physical report. The acceptance of the report by the client takes with it the agreement and acknowledgement that the client will pay the negotiated fee, whether said agreement was verbal or written. The fee is in no way contingent on the value estimated. Special Limiting Conditions: The Americans with Disabilities Act became effective January 26, 1992. Notwithstanding any discussion of possible readily achievable barrier removable construction items in this report, Carlson, Norris and Associates, has not made a specific compliance survey and analysis of this property to determine whether it is in conformance with the various detailed requirements of the A.D.A. It is possible that a compliance survey of the property together with a detailed analysis of the requirements of the A.D.A. could reveal that the property is not in compliance with one or more of the requirements of the A.D.A.; If so, this fact could have a negative effect on the value estimated herein. Since Carlson, Norris and Associates has no specific information relating to this issue, nor is Carlson, Norris and Associates qualified to make such an assessment, the effect of any possible noncompliance with the requirements of the A.D.A. was not considered in estimating the value of the subject property. This analysis is made in conformity with the requirements with the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Conduct of the Appraisal Institute. Extraordinary Assumption is defined as: “An assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser's opinions or conclusions. Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis.” An extraordinary assumption may be used in an assignment only if: • It is required to properly develop credible opinions and conclusions. • The appraiser has a reasonable basis for the extraordinary assumption. • Use of the extraordinary assumption results in a credible analysis; and • The appraiser complies with the disclosure requirements set forth in USPAP for extraordinary assumptions. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 67 Please note the following extraordinary assumptions: • A soil analysis for the site has not been provided for the preparation of this appraisal. In the absence of a soil report, it is a specific assumption that the site has adequate soils to support the highest and best use. The analyst is not an expert in area of soils, and would recommend that an expert be consulted. • It is assumed that there are no hidden or unapparent conditions to the property, soil, or subsoil, which would render them more or less valuable. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. The analyst is not an expert with respect to subsurface conditions, and would recommend that an expert be consulted. • It is assumed that there are no hazardous materials either at ground level or subsurface. None were noted during the property inspection. The analyst is not an expert in the evaluation of site contamination, and would recommend that an expert be consulted. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 68 Section 8 – Addenda DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 69 SUBJECT QUIT CLAIM DEED DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 70 FDEP Informal Wetland Determination Map/NRCS Hydric Slough Model DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 71 NATIONAL WETLANDS MAP DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 72 USDA SOIL MAP DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 73 FLOOD MAP DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 74 APPRAISERS' LICENSES LICENSE FOR MICHAEL JONAS, MAI, AI-GRS LICENSE FOR HANNAH DWYER DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 75 QUALIFICATIONS OF MICHAEL P. JONAS, MAI, AI-GRS, CCIM STATE-CERTIFIED GENERAL REAL ESTATE APPRAISER RZ2623 EDUCATION: University of Central Florida - 1999 BSBA – Finance PROFESSIONAL EDUCATION: Appraisal Institute: National USPAP Update Course, 2012, 2014, 2016, 2020, 2022 Appraisal Institute: 2018 Legislative VALUEvent , 2018 Appraisal Institute: Advanced Income Capitalization, 2003 Appraisal Institute: Advancing the Appraisal Profession, 2019 Appraisal Institute: Analyzing Distressed Real Estate, 2007 Appraisal Institute: Appraisal Laws and Rules, 2000, 2002, 2004, 2020, 2022 Appraisal Institute: Appraisal Report Writing, 2005 Appraisal Institute: Artificial Intelligence, AVMS, 2019 Appraisal Institute: Business Practice and Ethics, 2012, 2016, 2019, 2020 Appraisal Institute: Capital Reserve Studies 2022 Appraisal Institute: Central Florida Real Estate Forum, 2022 Appraisal Institute: Desktop Appraisals 2020 Appraisal Institute: Evaluations for Commercial and Residential Appraisers, 2022 Appraisal Institute: FL State Law for Real Estate Appraisers, 2004 Appraisal Institute: Florida Appraisal Laws and Rules, 2012, 2014, 2016 Appraisal Institute: Florida Real Estate Valuation, 2011 Appraisal Institute: Florida State Law for Real Estate Appraisers, 2006 Appraisal Institute: Fundamentals of Separating Real Estate, 2012 Appraisal Institute: Insurance Appraisal, 2011 Appraisal Institute: National USPAP Update Course, 2000, 2002, 2004, 2006, 2008, 2010, 2012 Appraisal Institute: Real Estate Damages, 2011 Appraisal Institute: Reappraising, Readdressing, Reassigning, 2007 Appraisal Institute: Review Involving Appraisals by Multiple Appraisers, 2022 Appraisal Institute: Review Theory – General, 2014 Appraisal Institute: Roles/Responsibilities Supervisor/Trainee, 2006, 2008 Appraisal Institute: Specialty Appraisal Continued Education, 2000, 2002, 2004, 2006, 2008, 2012, 2014, 2016 2020, 2022 Appraisal Institute: State Law for Real Estate Appraisers, 2008, 2010, 2012 Appraisal Institute: The Appraiser as an Expert Witness, 2016 Appraisal Institute: The Paperless Real Estate Appraisal Office, 2022 Appraisal Institute: Trial Components, 2016 Appraisal Institute: Uniform Appraisal Standards for Federal Land Acquisitions, 2007 Bert Rodgers: Continuing Real Estate Education, 2004, 2006, 2021 Bob Hogue: CE for Florida Real Estate Professionals, 2016 CCIM Institute: Financial Analysis Commercial Investment, 2008 CCIM Institute: Financial Analysis for Commercial, 2008 CCIM Institute: Investment Analysis Commercial Investment, 2009 CCIM Institute: Investment Analysis Commercial, 2009 CCIM Institute: Market Analysis Commercial Investment, 2008 CCIM Institute: User Decision Analysis Commercial Industrial, 2009 CLE International: Eminent Domain, 2006 Cooke: CE for Real Estate Professionals, 2015 DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 76 DPBR: FREAB Board Meeting, 2007 Florida Dept. Revenue: Real Property Appraiser Special Magistrates VAB Training, 2022 Larson Educational Services: Core Law, 2010 McKissock: Supervisor – Trainee Course for Florida, 2019 NABOR Ethics Training: 2004, 2008, 2012, 2016 EXPERIENCE: 1999 – 2000 Clayton, Roper & Marshall Orlando, FL 2000 – 2001 Chapman & Associates Sarasota, FL 2001 – 2008 Coast Engineering Consultants, Inc Naples, FL 2008 – 2009 Orion Bank. Naples, FL 2009 – 2011 Iberia Bank Naples, FL 2011 – 2014 Integra Realty Resources Naples, FL 2014 – 2016 Capstone Valuation Advisors, LLC Naples, FL 2016 – 2019 MPJ Real Estate Services, Inc. Naples, FL 2019 – Present Carlson, Norris & Associates Fort Myers & Naples, FL 2022 – Special Magistrate, Collier County Value Adjustment Board PROFESSIONAL MEMBERSHIP: Appraisal Institute, Member (MAI / AI-GRS) No. 12480 Certified Commercial Investment Member, CCIM No. 18275 Certification, State Certified General Appraiser RZ2623 Member, Naples Area Board of Realtors State of Florida, Registered Real Estate Broker BK700992 Properties appraised include: subdivisions, retail centers, motels, commercial buildings, industrial buildings, warehouses, mobile home parks, professional offices, medical offices, office/warehouse condominiums, single family homes, duplexes, apartment projects, individual condominium projects, residential lots, acreage, wetlands, special use properties, ranches, conservation easements hotels, marinas, mixed-use subdivisions, regional malls, gas stations, self-storage facilities and eminent domain cases. Appraisal clients include: banks, savings and loan associations, attorneys, corporations, builders, developers, mortgage companies, insurance companies, home transfer companies, private individuals, and local, state and federal government agencies. Qualified as an expert witness in Monroe and Collier County Circuit Court DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 77 QUALIFICATIONS OF HANNAH V. DWYER STATE-REGISTERED TRAINEE APPRAISER RI25089 EDUCATION: Western Governors University- Bachelor of Science – Business Administration, Management Expected Graduation- May 2023 PROFESSIONAL EDUCATION: National 15-Hour USPAP Course – September 2020 National Appraising for Supervisors and Trainees- October 2020 Florida Appraisal Law- October 2020 Basic Appraisal Principles – January 2021 Basic Appraisal Procedures – March 2021 Marshall & Swift Commercial Cost Approach Certification- March 2022 National 15-Hour USPAP Course- September 2022 Florida Appraisal Law- October 2022 The Income Approach: An Overview- October 2022 EXPERIENCE: 2021-Present: Carlson, Norris and Associates, Inc. Fort Myers, Florida PROFESSIONAL MEMBERSHIP: Certification - State-Registered Trainee Appraiser RI25089 Properties appraised/assisted include: commercial buildings, industrial buildings, warehouses, professional offices, medical offices, office/warehouse condominiums, acreage, multi-family, special use properties, and other miscellaneous properties. DocuSign Envelope ID: 313DA7A2-F4E1-4E44-A1B4-158445B0C187 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE 1919 Courtney Drive | Fort Myers, FL 33901 | Phone 239.936.1991 | www.carlsonnorris.com Real Estate Valuation Experts Trusted since 1985 April 28, 2023 Collier County Board of Commissioners Attention: Roosevelt Leonard, R/W-AC, Senior Review Appraiser Real Property Management 3335 Tamiami Trail East, Suite 101 Naples, Florida 34112 Re: 1.14 Acres of Vacant Land 70th Ave NE Naples, Florida 34120 Our File Number: 23-164-2 PO #4500223050 Dear Mr. Leonard, At your request and authorization, Carlson, Norris and Associates, Inc. have prepared an appraisal presented in an Appraisal Report of the market value for the above referenced real property. Per the request of the client, we have provided the market value of the subject on an As-Is basis. The interest appraised includes the fee simple estate of the subject property. The subject property is vacant land located off 70Th Ave NE in Naples, Florida. The site is rectangular in shape, contains 1.14 acres or 49,658 square feet and is located along the south side of 70th Ave NE, south of Immokalee Rd. The site is vacant, mostly wooded and consists generally of forested/shrub and emergent wetlands. There are no structural improvements. The site will be more fully described within the body of the attached report. Data, information, and calculations leading to the value conclusion are incorporated in the report following this letter. The report, in its entirety, including all assumptions and limiting conditions, is an integral part of, and inseparable from, this letter. Any special assumptions and limiting considerations were especially noted in Section 7 of this report. Your attention is directed to these General Assumptions and Limiting Conditions which are part of this report. The following appraisal sets forth the most pertinent data gathered, the techniques employed, and the reasoning leading to the opinion of value. The analyses, opinions and conclusions were developed based on, and this report has been prepared in conformance with, our interpretation of the guidelines and recommendations set forth in the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal Foundation, the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute, the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA) and Title XI Regulations. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 2 April 28, 2023 Page 2 Carlson, Norris and Associates, Inc. does not authorize the out-of-context quoting from or partial reprinting of this appraisal report. Further, neither all nor any part of this appraisal report shall be disseminated to the general public by the use of media for public communication without the prior written consent of the appraiser signing this report. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). PLEASE NOTE: The natural disaster known as Hurricane Ian made landfall on the west coast of Florida on September 28, 2022 with maximum sustained winds of 150 mph, causing severe levels of damage to SWFL. Ian was the first category 4 hurricane to impact SWFL since hurricane Charley in 2004 and became the most devastating tropical system to hit Florida in more than 84 years. During the storm, nearly 2.6 million Floridians lost power with the majority of customers in Lee and Charlotte County experiencing the highest levels of outages between 80% and 95% without power. The storm surge as a result of the hurricane reached record highs with preliminary analysis suggesting areas such as Fort Myers Beach had surges up to 10-15 feet above normally dry ground. Sanibel Island was also among the hardest areas hit. The Sanibel causeway, which is the only connection the island has to the mainland, had areas of its structure washed away. Other areas such as Naples, Key West and Cape Coral had extensive storm surge damage with surges reaching above 7 feet in some areas. Please refer to the attached appraisal report, plus exhibits, for documentation of the value estimates contained herein. It has been a pleasure to assist you in this assignment. If you have any questions concerning the analysis, or if Carlson, Norris and Associates can be of further service, please contact us. Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 3 SUBJECT AERIAL PHOTOGRAPH 1.14 ACRES OF VACANT LAND 70th Ave NE NAPLES, FLORIDA 34120 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 4 TABLE OF CONTENTS SUBJECT AERIAL PHOTOGRAPH ............................................................................................................ 3 SECTION 1 - SUMMARY OF SALIENT FACTS ....................................................................... 5 CONSERVATION FEATURES SUMMARY OVERVIEW ........................................................................................... 7 SECTION 2 – PREMISES OF THE APPRAISAL ...................................................................... 8 INTENDED USE AND USER OF APPRAISAL ........................................................................................................ 8 SCOPE OF WORK.............................................................................................................................................. 8 SALES HISTORY ............................................................................................................................................. 11 VALUATION HISTORY ...................................................................................................................................... 12 EXPOSURE TIME ............................................................................................................................................. 12 MARKETING TIME ........................................................................................................................................... 13 SECTION 3 – DESCRIPTION OF REAL ESTATE APPRAISED ................................................ 15 COLLIER COUNTY AREA ANALYSIS ................................................................................................................ 15 LOCATION MAP .............................................................................................................................................. 29 MARKET AREA DESCRIPTION ......................................................................................................................... 30 LEGAL DESCRIPTION ...................................................................................................................................... 32 OWNER OF RECORD ...................................................................................................................................... 32 ASSESSED VALUE AND TAXES ....................................................................................................................... 32 SITE DESCRIPTION .......................................................................................................................................... 33 SUBJECT PROPERTY PHOTOGRAPHS ............................................................................................................. 39 SECTION 4 – HIGHEST AND BEST USE ANALYSIS ............................................................. 41 HIGHEST AND BEST USE AS THOUGH VACANT ............................................................................................... 41 SECTION 5 – VALUATION OF THE SUBJECT ...................................................................... 43 VALUE ESTIMATE BY THE COST APPROACH ................................................................................................. 43 VALUE ESTIMATE BY THE INCOME APPROACH .............................................................................................. 43 VALUE ESTIMATE BY THE SALES COMPARISON APPROACH ......................................................................... 43 SECTION 6 – RECONCILIATION OF VALUE ........................................................................ 58 SUMMARY OF VALUE CONCLUSIONS .............................................................................................................. 58 SECTION 7 – CERTIFICATION AND LIMITING CONDITIONS ................................................. 59 CERTIFICATION OF MICHAEL JONAS, MAI, AI-GRS, CCIM ........................................................................... 59 CERTIFICATION OF HANNAH DWYER ............................................................................................................... 61 GENERAL ASSUMPTIONS & LIMITING CONDITIONS ......................................................................................... 63 SECTION 8 – ADDENDA .................................................................................................... 68 SUBJECT DEED…………………………………………………………………………………………….…...69 FDEP MAP……………………………………………………………………………………………………..71 WETLANDS MAP ............................................................................................................................................. 72 SOIL MAP ....................................................................................................................................................... 73 FLOOD MAP .................................................................................................................................................... 74 APPRAISER'S LICENSES ................................................................................................................................. 75 QUALIFICATIONS OF MICHAEL JONAS, MAI, AI-GRS, CCIM ......................................................................... 76 QUALIFICATIONS OF HANNAH DWYER ............................................................................................................ 78 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 5 Section 1 - Summary of Salient Facts Property Reference: 39150600004 Property Type: Vacant Land Property Address: 70th Ave NE Naples, Florida 34120 Report Format: Appraisal Report Date Of Inspection: April 12, 2023 Date Of Value: April 12, 2022 Date Of Report: April 28, 2023 Real Estate Interest Appraised: Fee Simple Purpose Of Appraisal: The purpose of this appraisal is to provide our estimate of the "as is" market value of the fee simple interest of the subject property for our client according to the reporting standards of the Uniform Standards of Professional Appraisal Practice (USPAP), and subject to the extraordinary assumptions stated herein. Use of the Appraisal: The intended use of the appraisal is to assist the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended Users: Appraisal Client: The intended user of this appraisal is the Collier County Board of County Commissioners. The client for this appraisal assignment is the Collier County Board of County Commissioners. Location: The property is located off 70th Ave NE, south of Immokalee Rd in Naples, Florida. The subject property can be found in Section 33, Township 47, Range 28, in Collier County, Florida. Site Description: The site is rectangular in shape, contains 49,658 square feet or 1.14 acres and is located along the south side of 70th Ave NE. The site is vacant, mostly wooded and consists generally of forested/shrub and emergent wetlands according to the National Wetlands Inventory map. In addition, the USDA Web Soil Survey Map shows Chobee, Winder, Gator and Wabasso Fine sand-Urban land soils present for the subject. The property is currently vacant and unimproved. The site will be more fully described within the body of the attached report. Comprehensive Land Use Plan Designation: Estates Designation DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 6 Zoning Classification: E-Estates Highest And Best Use As Vacant: The highest and best use for the site would be for low density residential development consistent with the comprehensive land use plan classification and zoning classification affecting the property. Highest And Best Use As Improved: The subject property is a vacant unimproved parcel and as such an analysis of the site as improved is not appropriate in this analysis. Market Value Indications “As Is”: Cost Approach: Not Applicable Income Capitalization Approach: Not Applicable Sales Comparison Approach: $45,000 Market Value Estimate as of April 12, 2023: $45,000 Appraisal Firm: Carlson, Norris and Associates, Inc. Appraisers Completing Report: Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 7 Conservation Features Summary Overview Project Name: Panther Walk Preserve Appraisal Project Folio numbers with owner(s) of record: 39150600004 McGinnis, Patricia E Stanley E Magner 5512 N Shore Dr Leo, IN 46765 Zoning and overlays: E-Estates Zoning Considerations for TDR’s, PHU, other endangered species: No Was the cost to mitigate wetlands or endangered species taken into consideration? If Yes, provide details. No Scope of proposed mitigation: None Land Area: 1.14 acres or 49,658 square feet Access for the parcel taken into consideration: Yes-Access is from public road 70th Ave NE Highest and Best Use: Single-Family Residential Date of estimated value: April 12, 2023 Estimated value: $45,000 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 8 Section 2 – Premise of the Appraisal Purpose of Appraisal: The purpose of this appraisal is to estimate the market value of the fee simple interest of the subject property described on an “as is” basis, under the reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP), as defined by the Appraisal Foundation. Use of the Appraisal: The intended use of this appraisal is the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended User of Appraisal: The intended user of the appraisal is the Collier County Board of County Commissioners. Client: The client for this report is the Collier County Board of County Commissioners. Competency of Appraiser: The appraisers' specific qualifications are included within this report. These qualifications serve as evidence of their competence for the completion of this appraisal assignment in compliance with the competency provision contained within the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Standards Board of the Appraisal Foundation. The appraisers' knowledge and experience, combined with their professional qualifications, are commensurate with the complexity of this assignment based on the following: • Professional experience • Educational background and training • Business, professional, academic affiliations and activities The appraiser has previously provided consultation and value estimates for vacant parcels located throughout Southwest Florida. Scope of Work: The Uniform Standards of Professional Appraisal Practice (USPAP) define the scope of work as: “the type and extent of research and analyses in an assignment”. “The scope of work includes, but is not limited to: the extent to which the property is identified, the extent to which DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 9 tangible property is inspected, the type and extent of market research and the type and extent of analysis applied to arrive at opinions or conclusions.” The scope of this appraisal has been to collect, confirm, and report data. Other general market data and conditions have been considered. Consideration has been given the property’s zoning and surrounding improvements and neighborhood. The work performed for this assignment included but is not limited to the following: • Extent to which the property was identified o The property was identified by its STRAP Number, address and legal description. • Extent to which the property was inspected o An inspection of the property being appraised as well as the neighborhood in which it is located was done on April 12, 2023. During the inspection, an inventory of the property attributes was collected based on visual observation. Please note, the appraiser was not able to gain full access to the interior portions of the site and therefore also relied on aerial visuals from the Collier County Property Appraisers website. • Type and extent of analysis applied o The value opinions presented in this report are based upon review and analysis of the market conditions affecting real property value, including land values and sales data for similar properties. o Three approaches were considered to be utilized in determining value. 1) Cost Approach – either replacement or reproduction cost is used to develop a value indication for the subject property. 2) Income Approach – valued on the ability of a property generating a cash stream. 3) Sales Comparison Approach – value indication is derived by comparing sales of similar properties. It is the most common and preferred method of land valuation when an appropriate supply of comparable sales is available. o As the subject property contains no improvements, the Cost Approach is not considered to be an applicable appraisal tool. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 10 o Vacant land is not generally purchased for its ability to generate a cash stream; therefore, the Income Approach is not utilized. o The analyst will utilize the Sales Comparison Approach exclusively in estimating the market value for the subject property. o Collection and analysis of comparable land sales in order to perform an opinion of value for the underlying land. ▪ An investigation of comparable land sales and active listings of similar unimproved properties were utilized. The sales were considered in order to make a comparative analysis which would lead to the completion of the Sales Comparison Approach. o The value opinion presented in this report is based upon review and analysis of the market conditions affecting real property value, including land values, the attributes of competitive properties, and sales data for similar properties. o Reconciling the value indications from the appropriate approaches to value into a final value opinion for the subject property; all as of the effective date of this report. o Preparation of a written report. To develop the opinion of value, Carlson, Norris and Associates, Inc. performed an appraisal as defined by the Uniform Standards of Professional Appraisal Practice (USPAP). In this appraisal, Carlson, Norris and Associates, Inc. used the Sales Comparison Approach to develop a reliable value indication. Furthermore, the value conclusion reflects information about the subject and market conditions. The appraisal of the subject parcel has been presented in the form of an Appraisal Report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2(a) of the USPAP. Property Rights Appraised: The property ownership rights appraised in this appraisal are those known as fee simple. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 11 Fee Simple Estate is defined as: “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.”1 Market Value Definition is defined in the Agencies’ appraisal regulations as: “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 are 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 own 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.” (Source: Interagency Appraisal and Evaluation Guidelines; December 10, 2010, Federal Register, Volume 75, Number 237, Page 77472) Date of Property Inspection: April 12, 2023 Date of Value Estimate “As Is”: April 12, 2023 Date of the Report: April 28, 2023 Sales History: The Uniform Standards of Professional Appraisal Practice requires a statement of the listings, purchase contracts and sales history of the subject property for the three years prior to the appraisal date. There are no qualified transactions occurring in the past 5-years. The most recent transfer for the subject occurred on January 17, 2008 and is recorded in a Quit Claim Deed in OR Book 4324, Page 1074, a non-arm’s length transaction. A copy of the deed is included in the addenda section of this report. 1 Unless otherwise noted, all definitions in italics are taken from The Dictionary of Real Estate Appraisal, Seventh Edition, the Appraisal Institute, Chicago, Illinois (U.S., 2015) DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 12 Valuation History: The Uniform Standards of Professional Appraisal Practice requires the appraiser to divulge any services provided on the subject property during the preceding three years. Carlson, Norris and Associates has not previously appraised the subject in the past three years, nor have we provided additional services related to the subject property during this time period. Appraisal Analysis and Report Type: The Appraisal Standards Board controls the process of making an appraisal of a parcel of real estate. The Board issues rules and guidelines from which all appraisals and resulting reports are made. The process of administration of those rules and guidelines is addressed to the Real Estate Appraiser Commission of each respective state. The Appraisal Standards Board issues the rules and guidelines in the form of a document update published each year by The Appraisal Foundation. That document is entitled “The Uniform Standards of Professional Appraisal Practice” (USPAP). As of January 1, 2016, the two types of appraisal types are; Appraisal Report and Restricted Appraisal Report. The following definitions have been adopted for each type of report: • An Appraisal Report: A written report prepared under Standards Rule 2-2(a). • Restricted Appraisal Report: A written report prepared under Standards Rule 2-2(b) This appraisal is reported in an Appraisal Report format. Exposure Time: Exposure time is the estimated length of time the property would have been offered prior to a hypothetical market value sale on the effective date of appraisal. It is a retrospective estimate based on an analysis of recent past events, assuming a competitive and open market. It assumes not only adequate, sufficient, and reasonable time but also adequate, sufficient, and reasonable marketing effort. Exposure time is therefore interrelated with appraisal conclusion of value. An estimate of exposure time is not intended to be a prediction of a date of sale or a simple one-line statement. Instead, it is an integral part of the appraisal analysis and is based on one or more of the following: • statistical information about days on the market • information gathered through sales verification • interviews of market participants. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 13 The reasonable exposure period is a function of price, time, and use. It is not an isolated estimate of time alone. Exposure time is different for various types of real estate and under various market conditions. In consideration of these factors, we may have analyzed the following: • Exposure periods of comparable sales revealed during the course of this appraisal; • Macroeconomic exposure times for the subject property type across the Subject MSA and the entire United States as published in multiple articles and websites. • Knowledgeable real estate professionals. We have also had numerous discussions with brokers active in the Collier County - Southwest Florida area. All of these persons have indicated the land market has had varying degrees of activity dependent on type and location. We have also had discussions with multiple persons having active listings within the market area. These properties have been on the market from a few months to a few years. The realtors indicated that they have received mixed levels of interest in the properties at the list prices. Based on this information it is our opinion an exposure time of twelve months or less appears to be reasonable and appropriate. This exposure time assumes the subject parcel would have been competitively priced and aggressively promoted within the market area. Marketing Time is defined as: “An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.” Marketing time is the period a prospective investor would forecast to sell the subject property immediately after the date of value, at the value estimated. The marketing time is an estimate of the number of months it will require to sell the subject from the date of value, into the future. The anticipated marketing time is essentially a measure of the perceived level of risk associated with the marketability, or liquidity, of the subject property. The marketing time estimate is based on the data used in estimating the reasonable exposure time, in addition to an analysis of the anticipated DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 14 changes in market conditions following the date of appraisal. The future price for the subject (at the end of the marketing time) may or may not equal the appraisal estimate. The future price depends on unpredictable changes in the physical real estate, demographic and economic trends, real estate markets in general, supply/demand characteristics for the property type, and many other factors. Based on the premise that present market conditions are the best indicators of future performance, a prudent investor will forecast that, under the conditions described above, the subject will require a marketing time of twelve months or less. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 15 Section 3 – Description of Real Estate Appraised COLLIER COUNTY AREA ANALYSIS Collier County is located in southwest Florida and was established in 1923 when it was separated from Lee County. Collier County is named for Barron Collier, a New York City advertising mogul and real estate developer who moved to southwest Florida and established himself as a prominent business man and land owner. By the end of the 1920s, railroads and Tamiami Trail were in-place which opened the area to agricultural and resort development. Florida’s first commercial oil well was drilled in 1943, and the county’s pine and cypress logging industry flourished into the 1950s. The county’s economy boomed along with its population shortly after World War II. In a short span of 30 years the population increased from 6,500 to 86,000 by 1980. The economy was sustained from agribusiness, tourism and real estate. This turned the county into one of the fastest growing areas in the country. PHYSICAL FACTORS Collier County is the largest county in the state in terms of land area with 1,998 square miles which includes 821,600 acres of preserves, parks, and refuges. Along with the land area, Collier County also includes 307 square miles of water, giving Collier County a total size of 2,305 square miles. The most highly developed areas within the county are west of Interstate 75 and along the coastline of the Gulf of Mexico. Development becomes increasingly sparse when traveling east in the county. These eastern areas of the county contain a considerable amount of preserved land. There are three DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 16 incorporated cities within the county; namely the City of Naples, the City of Marco Island, and Everglades City. The county is famous for its subtropical climate with average high temperatures ranging from 74o Fahrenheit in January to 90o Fahrenheit in August. The average annual precipitation for the county is 54 inches. This area is also subject to tropical storms and hurricanes. The hurricane season runs from June through November. ECONOMIC-FINANCIAL FACTORS There are numerous economic factors that impact the supply and demand for all types of real estate and housing in any given area. These factors will be considered and discussed in the following paragraphs. Although these factors are considered individually, they do not act as independent agents in the marketplace. They interact and effect, one another. Therefore, the economic-financial factors considered, should be considered in totality, as a part of the economic framework. Population: Collier County has 385,980 people living within according to recent July 2021 Census population estimates, making Collier County Florida’s 17th most populous county. Collier County had a population of 321,520 in 2010 and experienced 16.9% growth from 2010 to 2020. Additional population estimates reflect population projections from 2020 to the year 2045 and compare the three coastal counties in the southwest Florida area. The counties include; Charlotte, Collier and Lee. Collier County’s population is predicted to increase to around 517,000 in year 2045. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 17 Tourism: Tourism is an important industry for Naples, Marco Island and the Everglades. As the leading employer and the primary economic engine for the region, the tourism industry is responsible for over 34,400 jobs in Collier County in 2020. Just over 1.5 million visitors in 2021 spent over $1.6 billion dollars, resulting in a total economic impact of over $2.4 billion dollars to Collier County. Collier County enacts a 5% tax on all hotel, campground and vacation rental stays of less than six months. The distribution of tourist development tax dollars is set according to Collier County ordinance. The funds are dispersed as follows; beach related projects with 42.56% of the total Tourist Tax, tourism promotion with 47.85%, and museums with 9.59%. Of the 42.56% for beach related projects, 3.58% is allocated for beach park facilities and the remaining 39.98% is used for nourishment, pass & inlet management. Of the 47.85% for tourism promotion, 33.57% is used for destination promotion and administration and the remaining 14.28% is used for amateur sports complex/debt. Lastly, of the 9.59% allocated for museums, 7.68% is used for county museum operations, and the remaining 1.91% is used for non-county museum grants. New Development: A relatively new town is developing in the eastern part of Collier County known as Ave Maria. The town is located on what was once largely agricultural land is centered around Ave Maria University, the country’s newest Catholic University. The university opened its doors in 2007 and currently has approximately 1,303 students, and offers 31 major and minor degree programs. The school expects to continue growing in size. The town of Ave Maria is designed to be a compact, walk-able, and self-sustaining, reflecting the community’s rural roots while offering a full range of residential options and commercial services to its residents. The Ave Maria community totals about 6,656 acres, of which 113 acres is designated as the University Campus. A Town Core anchored by the landmark oratory that also incorporates retail, commercial, and residential living space, provides a central connection between the town and the university. Business is expanding in Collier County as evidenced by a surgical device company that recently opened its doors on a site near Ave Maria University in the form of a $25 million manufacturing plant. This brought approximately 500 construction jobs to the area and currently employs around 350 workers. Ave Maria has experienced a severe mosquito problem, resulting in the region being sprayed more than 30 times via airplane with pesticides by the Collier Mosquito Control District in 2015, making it the most sprayed area in southwest Florida. A new town has also been proposed in Eastern Collier County. Collier Enterprises received the Rivergrass project through the Collier County Commission on January 28th 2020, allowing them to begin planning to develop a 1,000-acre township in Eastern Collier County. The plans were stalled as DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 18 the project’s impact on approximately 700 acres of primary panther habitat is being heavily opposed by wildlife organizations such as the Conservancy of Southwest Florida, among others. However, a recent 2021 court ruling rejected the Conservancy groups’ challenge to the development of Rivergrass. Furthermore, Collier County commissioners voted to approve Collier Enterprises project plans for two additional villages and a town hub in Eastern Collier County called Longwater, Bellmar, and the Town of Big Cypress. These two additional villages along with Rivergrass will encompass over 12,000 acres with the neighboring Town of Big Cypress, most of which will be for environmental preservation. Each of the villages will be 1,000 acres, with the Town of big Cypress acting as an anchor for all three. See site plan below for reference. Employment & Income: The most recently reported median household income for Collier County is at $70,217. Collier County’s unemployment rate has continued to decrease since 2020 and was at 2.2 percent as of December 2022, which was slightly lower than in December 2021. The overall trend of unemployment has been trending downward. From January 2010 until March 2020, Collier County had experienced downward trends in unemployment getting as low as almost 3%. Then in April 2020, the effects of COVID-19 resulted in unemployment peaking to 13.5% from only 2.5% in February two months prior. Unemployment remained elevated in the following months. The most recent data from DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 19 2022 shows that the unemployment rate has leveled back out to around 3% and has stayed consistent month to month, though recently the unemployment rate has continued to decrease to around 2.2%. See the table below. Collier County’s largest employment concentrations continue to be in industries that are fueled by population growth. The Retail Trade industry is the largest with 23,534 industry jobs. Health Care and Social Assistance is second with 23,378, and Real Estate and Rental Leasing is third with 22,378. The Construction industry and Accommodation and Food Services Industry round out the top five largest employers by industry in Collier County. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 20 Major employers in Collier County include NCH Healthcare System with 7,017 employees, Collier County School District with 5,604 employees, and Collier County Local Government with 5,119 employees. As the Collier County population matures, employment in the healthcare industry will continue to make up a larger part of overall employment. Collier’s top employers as of 2019 are listed below. Taxes: Florida is one of the few remaining states without a personal income tax. The absence of personal income taxes draws many people to Florida. Businesses enjoy additional incentive of low corporate income taxes. The Florida’s tax rate of 6% is one of the lowest in the U.S. and far below the 12% levied by some states. The largest share of households in Collier County pay $3,000+ in property taxes. The Florida statutes provide for the annual assessment and collection of property taxes on real and personal property. Property taxes are assessed and collected at the county level as revenue for counties, municipalities, school districts and special taxing districts. The tax rate is set by the taxing authority. One mill is equal to $1 per $1,000 of property value. The total just value for all real estate property types in Collier County for 2022 was $185,310,543,961. Prices: A price index is a tool that simplifies the measurement of price movements in a numerical series. Movements are measured with respect to the base period, when the index is set to 100. The current cost of living index in Collier County is 113 meaning that generally speaking the cost of living is more expensive in Collier County than the average cost of living throughout the United States. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 21 Specifically, Groceries are at 107.7, Housing is at 140.9, and Health is at 106.7. Below you can see the rest of the table and how it compares to the United States. Banking/Interest Rates/Financing: As of February 2023, the prime rate was reported at 7.75%. Approximately one year ago the prime rate was 3.25%. The federal discount rate is most recently reported to be 4.75%; a year ago was also .25%. The federal funds rate is 4.75%, while a year ago was also .25% Currently the benchmark rate for a 30 year fixed loan is 6.36%, a 15 year fixed loan is 5.66%, and a five-year/one-year adjustable arm rate at 5.43%. Financing both commercial and residential properties became difficult during the downturn in the economy. Financing for vacant land is the most difficult. Vacant land is currently being purchased by investors with cash and expectation of longer holding periods. Generally financing of improved DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 22 properties requires loans of 60%-75% of commercial properties and 90%-95% financing available for residential properties. Real Estate and Housing: Collier County experienced a significant increase in residential and commercial property values from 2004 through 2006. Several news publications rated Naples as the most over-valued area of the country with respect to residential housing values. The decline in residential property values began in 2006. Inventory levels began to rise as investors and owners positioned themselves to sell at a significant profit. However, buyers were reluctant to purchase any property with a sense that the economy as a whole was headed for trouble. Many investors were not able to meet their carrying costs and properties went into foreclosure. Southwest Florida became the epicenter for residential property foreclosures with communities such as Golden Gate at the forefront of the crisis in Collier County. Residential construction projects in various stages of development were stopped as housing inventories continued to rise and prices began to fall significantly. Southwest Florida thrived on the residential construction industry; and with no homes to build, this industry was quickly decimated. Contractors that supplied this industry typically ran their businesses from various industrial locations in Collier and Lee Counties. This type of property was the first commercial property to be adversely affected with retail and office properties following. There are 24+/- industrial parks and parks of commerce located throughout Collier County. Each park is proximate to Interstate-75 for connection to major air transportation and water ports. Collier County’s zoning allows the flexibility of properties of 19 acres or more to be zoned as Research and Technology Parks, which are based on commerce parks and offer advanced infrastructure to attract technology based businesses. New construction building permits are an indicator of health in an economy of a given area. Below is a chart showing single family permits monthly averages from January 2021 to January 2023. In the bottom of the recession in 2009, Collier County fell below 50 permits per month. In Collier County, 206 permits were issued in January 2023, a decrease of 155 permits (43 percent) from January 2022 (see chart below). New construction building permits include houses under construction and therefore reflect jobs in the construction industry. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 23 The median closed price of single-family Collier County home sales was $725,000 in January 2023, an increase of $49,001 (7 percent) compared to January 2022. The median price in Collier County has been rising steadily since 2012, with a recent peak in May 2022. See the chart below. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 24 Transportation: The infrastructure of the county continues to see improvements. Interstate 75 has been widened to six lanes from Fort Myers to Golden Gate Parkway in Naples. The County recently widened several major corridors such as Immokalee Road, Collier Boulevard, Rattlesnake Hammock Road and Goodlette-Frank Road. East Naples was not overlooked, with road widening projects along Collier Boulevard, Santa Barbara Boulevard and Radio Road. Major north south roads are: US 41, Interstate 75, Airport Pulling Road and Livingston Parkway. The Collier County Government has worked diligently to develop an efficient road system that will accommodate future growth; and it is likely to continue to develop the necessary road infrastructure in the years to come. Southwest Florida International Airport (RSW) in Fort Myers, Florida satisfies the passenger traffic needs for the fast growing population of Southwest Florida. RSW is one of the fastest growing airports in the nation, servicing more than 10 million passengers a year. More than two dozen commercial airlines currently serve Southwest Florida Regional Airport with non-stop service to more than 27 domestic and two international destinations. The Southwest Florida International Airport also maintains customs clearing facilities for international cargo. RSW is located off Interstate-75 in South Lee County, an approximate 30-minute drive from most areas of Naples. In 2005 the airport was completely updated and expanded to meet the growing demand of area businesses and visitors. The $386 million ultra-modern complex includes a two-story terminal with 28 aircraft gates along three concourses, a new taxiway, and new parking options that includes a three-story parking structure. The facility will allow for incremental expansion up to 65 gates. Construction was recently completed on a direct access connection between I-75 and the airport. Total passenger activity for the Southwest Florida International Airport exceeded 1,100,000 in January 2020, before a historical decrease in traffic in April 2020, when total passengers fell to 53,379 for the month. As we have noted earlier, the COVID-19 pandemic was keeping both Floridians and non-Floridians at home. However, recent statistics show that passenger activity has generally returned to pre-COVID-19 conditions. Total passenger traffic at RSW was 10,343,802 in 2022, up 1.1 percent from the total passenger traffic in 2019. These numbers indicated that the region continues to improve from the dip in passenger activity experienced in April 2020. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 25 The Naples Municipal Airport is a fully certificated air carrier airport. The airport also provides FBO services for general aviation including fueling and catering. It is the home to charter airlines, aircraft maintenance facilities, a restaurant, fire/rescue services, mosquito control, car rental agencies, the Collier County Sheriff’s Aviation Unit, flight schools, the Humane Society, and over 40 additional aviation and non-aviation businesses. The airport encompasses approximately 732 acres of land, approximately two miles northeast of Old Naples with convenient access to major roads and Interstate-75. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 26 POLITICAL-GOVERNMENTAL FACTORS The county government is headed by a Board of Commissioners. There are five commissioners, each assigned to a specific geographical area within the county. A County Manager coordinates most of the departments including county services, public services, community development/environmental services, utilities and transportation. Collier County has experienced an increase of 11.73% in budget between FY 2022 and FY 2023. The FY 2023 total net county budget is now $1,959,954,000. Education: The Collier County public school system currently contains a total of 63 schools with 48,000 students and 3,200 teachers. Collier County averages 3,200 graduates per year. The below chart shows more detail with regards to the public-school system. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 27 Collier County is home to several colleges and universities. As mentioned, Ave Maria University is a newly established Catholic University offering liberal arts-oriented baccalaureate degrees as well as some graduate degree programs. The county is also home to branch campuses of Florida Southwestern State College and Florida Gulf Coast University. Collier County has a high level of education attainment compared to other counties in Florida. Collier County has 35.9% of the population Age 25+ with a bachelor’s degree or higher compared to 30.5% in Florida and 32.9% in the United States. Only 10.1% of those within Collier County have less than a high school education. SOCIOLOGICAL FACTORS Recreation: Collier County offers a vast array of natural and historical attractions. Places to visit include the 52-acre Naples Zoo, the Collier County Museum, the Big Cypress National Preserve, the Museum of the Everglades, and the Naples Botanical Gardens. In addition to these listed, there are numerous other reserves, museums, zoos, etc that are available for tourists to visit. Healthcare: Within Collier County, there are the Naples Community Hospital, the North Collier Hospital, Regional Heart Institute, NCH Wellness Centers and various other clinics. As the largest county in Florida with a total area of 2,305 square miles, these medical facilities must provide services effectively to the entire county. Helicopter usage cuts critical minutes from transport time. 83.564% of those living within Collier County have health insurance compared to 86.53% throughout Florida and 90.63% throughout the United States. The highest percentage of those without healthcare coverage is from people making $25,000 at 20.3%. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 28 SUMMARY Collier County is located along the west coast of Florida along the Gulf of Mexico. The climate is sub- tropical with mild winters that allow for year-round enjoyment of the many attractions this area offers. Collier County is a desirable destination for residents and non-residents alike. Despite these many positives, portions of Collier County were greatly affected by the past housing debacle which resulted in a significant number of residential foreclosures. However, trends have been positive in most recent years. The availability of commercial vacant land, the county's numerous natural attractions, and the anticipated future population growth are all positive factors that bode well for this area over the long term. Collier County is considered to be a great place to live. The presence of a wide variety of industries in the area offers residents and potential residents diverse opportunities for employment. A significant amount of land is federally held in conservation in eastern portions of the county. There are also excellent recreational facilities throughout the county, with numerous golf courses, beaches, and parks. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 29 We invite your attention to the location map, which shows the relative location of the subject property in Florida. Location Map . DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 30 Market Area Map Market Area Description: Market area is defined as “The geographic or locational delineation of the market for a specific category of real estate, i.e., the area in which alternative, similar properties effectively compete with the subject property in the minds of probable, potential purchasers and users.” Market Area: Boundaries: Northern Corkscrew Rd/SR 82 Southern Interstate Highway 75 Eastern SR 29 Western Interstate Highway 75 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 31 Life Stage: “Because market areas are perceived, organized, constructed, and used by people, each has a dynamic quality. Appraisers describe this quality as a market area’s life cycle. The complimentary land uses that make up neighborhoods and homogeneous land uses within districts typically evolve through four stages: • Growth – a period during which the market area gains public favor and acceptance • Stability – a period of equilibrium without marked gains or losses • Decline – a period of diminishing demand • Revitalization – a period of renewal, redevelopment, modernization and increasing demand” 2 It is our opinion that the subject market area is currently in the growth cycle. Recently the market has shown increased activity. Sales and permit activity for commercial and residential construction have been increasing. Public Transportation: Public transportation is provided by Collier Transit Maintenance/Condition: The majority of improvements are well maintained and in good condition. Property Compatibility: There is an established retail, commercial, retail and office area along Airport Pulling Road, Immokalee Road, Pine Ridge Road, Vanderbilt Beach Road, and Tamiami Trail (US-41). Due to the high traffic counts in this area, retail uses include shopping centers, restaurants, and various other single- tenant retailers. Supporting residential abounds along secondary roadways and land uses are primarily single-family residential or multifamily. Generally speaking, agricultural and rural residential use is located east of Interstate Highway 75. Appeal/Appearance: This area has strong appeal. Appearance ranges from mostly newer construction and some older structures with generally good to average appearance. Neighborhood Access: Good access exists from major north-south corridors including Collier Boulevard, Goodlette Frank Road, Livingstone Road, Airport Pulling Road, US-41 (Tamiami Trail), and I-75. The major east-west corridors include Golden Gate Boulevard, Vanderbilt Beach Road, Pine Ridge Road, and Immokalee Road. Police/Fire: Police: Collier County Sheriff / Fire-rescue: Collier County Development Potential: There is residential, agricultural, and commercial zoned vacant land available in the market area. Most exists is to the east portion of the market area. Future commercial development will be seen mainly along US-41, Airport-Pulling Road, Vanderbilt Beach Road, Immokalee Road and Collier Boulevard. Agricultural properties being subdivided into smaller rural residential parcels. 2 The Appraisal of Real Estate, Fourteenth Edition, , The Appraisal Institute, Chicago, Illinois (U.S., 2014) DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 32 Development Trend: Residential and commercial properties have had decreasing vacancies and increasing lease rates. Brokers estimate continued improvement in this area that could lead to new development in the near future. Characteristics of Land Usage: Immediate properties in the subject market are mostly agricultural and residential uses. Supply of Vacant Tracts: Vacant land is available in the market. Demand for Vacant Tracts: The supply appears to be in balance with demand at this time. Neighboring Property Uses: Residential, both single and multi-family, general business, office, retail and agricultural uses. Allowable Uses in the District: Residential both single and multi-family, general business, office, retail, agricultural and governmental uses. Vacancy rates: Commercial/Agricultural: 2% - 5% Single Family: 3% - 8% Interview with market participants: The appraiser was able to speak via phone conversations with real estate brokers who are knowledgeable of the market area. These individuals were contacted to verify sales prices and asking prices of surrounding properties similar to the subject. Specific names and phone numbers of the individuals contacted were found by using the services of LoopNet and CoStar and MLS. For the benefit of the reader, we have listed the names, contact information on the sales exhibits found later in this report. Legal Description: The legal description of the subject was obtained from the most recent deed on file with Collier County Property Appraiser’s Office (OR 4324-1074) and displayed as follows: Owner of Record: According to information obtained from the Collier County Property Appraiser’s office and the Collier County Tax Collector’s office, the current owner of record for the subject property is listed as follows: Patricia McGinnis and Stanley Magner 5512 N Shore Dr Leo, Indiana 46765 Assessed Value and Taxes: According to the Collier County Tax Collector’s Office the subject property is identified by its Parcel Number 39150600004. For the tax year of 2022 the subject DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 33 property had combined assessed values of $17,744 at a millage rate of 13.2132 resulting in an annual tax burden of $225.09. Please note the 2020-2022 tax analysis in tabular form that follows. The tax summary chart represents resents a summary of the assessed values, taxable values, ad valorem taxes, non-ad valorem taxes and millage rates. Year Assessed Value Taxable Value County Millage Rate Ad Valoreum Non-Ad- Valorem Tax Liability 2022 $8,872 $8,872 13.2132 $225.09 $0.00 $225.09 2021 $8,065 $8,065 13.6683 $161.38 $0.00 $161.38 2020 $7,332 $7,332 13.5584 $157.84 $0.00 $157.84 39150600004 Tax Analysis Delinquent Taxes: According to information obtained from the Collier County Tax Collector’s office there are no delinquent or outstanding taxes on the subject property. Site Description: We invite your attention to the following aerial and plat maps which show the relative size, configuration and location of the subject property. This will be followed by general site information and data as well as information on the physical characteristics and economic factors that affect the property. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 34 Subject Aerial Map Plat Map DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 35 General Site Information Address: Parcel Number: 70th Ave NE, Naples, Florida 34120 39150600004 Physical Characteristics of the Site Frontage: Approximately 75 feet 70th Ave NE Total Site Area: 1.14 acres or 49,658 square feet per the Collier County Property Appraiser records. We were not provided with a site survey. Shape of Tract: The site is rectangular in shape, contains 49,658 square feet or 1.14 acres and is located along the south side of 70th Ave NE Access: The subject has access from 70th Ave NE, a two-lane paved road with connection to Everglades Blvd N to the east and a dead end to the west. Corner Influence: This property is not located on a corner. Utilities to Site: Flood Designation: No utilities were observed at the time of inspection. Flood Zone Code AH and AE, Flood Zone Panel 12021C0235H, Dated May 16, 2012. See Flood Map in addenda. Easements: Typical utility easements are assumed to exist. Site Improvements: The site has no improvements. Topography: The subject parcel is mostly wooded with brush ground covering. According to the National Wetlands Inventory Map the site is consists generally of forested/shrub and emergent wetlands. Additionally, an FDEP informal wetland determination map indicates depressional soils present on the southern half of the site. The USDA Web Soil Survey Map shows Chobee, Winder, Gator and Wabasso Fine sand-Urban land soils present for the subject. The property is currently vacant and unimproved. Economic Factors Affecting the Site Supply of Vacant Tracts: There is an adequate number of vacant residential/agricultural zoned and residential/agricultural permissible sites located within the immediate and general vicinity of the subject property. Demand for Vacant Tracts: Supply and demand appear to be in-line with each other, although demand has been improving recently. Neighboring Property Uses: Properties located along 70th Ave NE generally consist of limited semi- rural residential uses. Zoning allows for a maximum of one development unit per 2.25 gross acres DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 36 Land Use Designation: Estates Zoning Classification: E-Estates Allowable Uses in the District: Allowable uses in the district will be discussed in detail in the following comprehensive land use plan classification discussion and zoning discussion. In addition, they will be considered in the highest and best use analysis for the property. National Wetlands Inventory: The subject is located in a Freshwater Forested/Shrub and Freshwater Emergent Wetland habitat classified as PFO4A and PEM1C. Map is displayed below. Classification code: PFO4A System Palustrine (P): The Palustrine System includes all nontidal wetlands dominated by trees, shrubs, persistent emergents, emergent mosses or lichens, and all such wetlands that occur in tidal areas where salinity due to ocean-derived salts is below 0.5 ppt. It also includes wetlands lacking such vegetation, but with all of the following four characteristics: (1) area less than 8 ha (20 acres); (2) active wave-formed or bedrock shoreline features lacking; (3) water depth in the deepest part of basin less than 2.5 m (8.2 ft) at low water; and (4) salinity due to ocean-derived salts less than 0.5 ppt. Class Forested (FO): Characterized by woody vegetation that is 6 m tall or taller. Subclass Needle-Leaved Evergreen (4) : The dominant species in Needle-leaved Evergreen wetlands are young or stunted trees such as black spruce or pond pine. Water Regime Temporary Flooded (A) : Surface water is present for brief periods (from a few days to a few weeks) during the growing season, but the water table usually lies well below the ground surface for the most of the season. Classification code: PEM1C DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 37 System Palustrine (P) : The Palustrine System includes all nontidal wetlands dominated by trees, shrubs, persistent emergents, emergent mosses or lichens, and all such wetlands that occur in tidal areas where salinity due to ocean-derived salts is below 0.5 ppt. It also includes wetlands lacking such vegetation, but with all of the following four characteristics: (1) area less than 8 ha (20 acres); (2) active wave-formed or bedrock shoreline features lacking; (3) water depth in the deepest part of basin less than 2.5 m (8.2 ft) at low water; and (4) salinity due to ocean-derived salts less than 0.5 ppt. Class Emergent (EM) : Characterized by erect, rooted, herbaceous hydrophytes, excluding mosses and lichens. This vegetation is present for most of the growing season in most years. These wetlands are usually dominated by perennial plants. Subclass Persistent (1) : Dominated by species that normally remain standing at least until the beginning of the next growing season. This subclass is found only in the Estuarine and Palustrine systems. Water Regime Seasonally Flooded (C) : Surface water is present for extended periods especially early in the growing season, but is absent by the end of the growing season in most years. The water table after flooding ceases is variable, extending from saturated to the surface to a water table well below the ground surface. Comprehensive Land Use Plan Classification: According to information obtained from the Collier County Planning Development department, the subject site has a comprehensive land use plan classification known as Estates. ESTATES DESIGNATION The Estates Land Use Designation is characterized by low density semi-rural residential lots with limited opportunities for other land uses. Typical lots are 2.25 acres in size. However, there are some legal non-conforming lots as small as 1.14 acres. Residential density is limited to a maximum of one unit per 2.25 gross acres, or one unit per legal non-conforming lot of record, exclusive of guesthouses. Multiple family dwelling units, duplexes, and other structures containing two or more principal dwellings, are prohibited in all Districts and Subdistricts in this Designation. Generally, the Estates Designation also accommodates future non-residential uses, including: ● Conditional uses and essential services as defined in the Land Development Code, except as prohibited in the Neighborhood Center Subdistrict. Also, refer to the Conditional Uses Subdistrict. ● Parks, open space and recreational uses. ● Group Housing shall be permitted subject to the definitions and regulations as outlined in the Collier County Land Development Code (Ordinance No. 04-41, adopted June 22, 2004, effective October 18, 2004) and consistent with locational requirements in Florida Statutes (Chapter 419.001 F.S.). DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 38 ● Schools and school facilities in the Estates Designation north of I-75, and where feasible and mutually acceptable, co-locate schools with other public facilities, such as parks, libraries and community centers to the extent possible. Group Housing includes the following type facilities: • Family Care Facility if occupied by not more than six (6) persons shall be permitted in residential areas. • Group Care Facility, • Care Units, • Adult Congregate Living Facilities, and • Nursing Homes. All of the above uses shall be consistent with all of the Goals, Objectives and Policies of the Golden Gate Area Master Plan. Zoning Classification: Estates District (E). The purpose and intent of the Estates Zoning District (E)* is to provide lands for low density residential development in a semi-rural to rural environment, with limited agricultural activities. In addition to low density residential density with limited agricultural activities, the E district is also designed to accommodate as Conditional Uses, Development that provides services for and is compatible with the low density residential, semi-rural and rural character of the E district. The E district corresponds to and implements the estate land use designation on the future land use map of the Collier County GMP, although, in limited instances, it may occur outside of the estates land use designation. The maximum density permissible in the E district shall be consistent with and not exceed the density permissible or permitted under the estates district of the future land use element of the Collier County GMP or as provided under the Golden Gate Master Plan. Permitted uses include: 1.Single-family dwelling. 2.Family care facilities, subject to section 5.05.04. 3.Essential services, as set forth in section 2.01.03. 4.Educational plants, as an essential service. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 39 Subject Property Photographs View: Looking west along 70th Ave NE. Subject to the left. Photograph date: April 12, 2023 Taken by: Hannah Dwyer View: Looking east along 70th Ave NE. Subject to the right. Photograph date: April 12, 2023 Taken by: Hannah Dwyer DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 40 Subject Property Photographs View: Looking south at the subject property frontage from 70th Ave NE Photograph date: August 1, 2022 Taken by: Hannah Dwyer DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 41 Section 4 – Highest and Best Use Analysis The principal of highest and best use is defined as: “The reasonably probable use of property that results in the highest value. The four criteria that the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity.” The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum profitability. • Permissible Use (Legal) - what uses are permitted by zoning and deed restrictions on the site in question? • Possible Use- to what uses is it physically possible to put the site in question? • Feasible Use-, which possible and permissible uses will produce any net return to the owner of the site? • Highest and best Use- among the feasible uses, which use will produce the highest net return or the highest present worth? HIGHEST AND BEST USE AS VACANT Legally Permissible Use: Factors that impact the legally permissible uses for the subject property include such things as the comprehensive land use plan classification, zoning classification, deed restrictions and government regulations. No specific deed restrictions are known relating to the property. The subject has a comprehensive land use plan classification of Estates and is zoned (E) Estates. Some of the uses permitted include; Low-density residential with limited agriculture, including, but not limited to: single-family dwelling; fruit and vegetable growth for personal consumption; keeping fowl or poultry (max 25); educational plants as an essential service; keeping horses and livestock (2/acre); recreational facilities that are an integral part of residential development. Residential use is not to exceed 1-DU per/2.25-acres. There appears to be some depressional soils on the southern half of the parcel. A formal wetlands determination survey would be needed to determine if a wetland permit would be required to develop the property. Physically Possible Uses: The physical aspects of the subject impact legally permissible development. The site has a rectangular configuration containing a total of 49,658 square feet or 1.14 acres of site area, more or less. The property has good frontage of 75 feet on 70th Ave NE. There are wetlands present on site, with depression soils on the southern half of the parcel, and the property is mostly wooded with brush covering. This impacts developability and value for DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 42 properties of this nature. Currently, no utilities were present on site. The size of the parcel is sufficient to support low density residential use. Economically and Financially Feasible Uses: Typically, the highest and best use analysis is a process to eliminate potential uses. In other words, once the uses that are legally permissible have been determined, consideration of uses which are physically possible will tend to reduce the legally permissible uses or reinforce them. Likewise, consideration of the economic and financial aspects of a given property will tend to further refine the uses which have been previously described as legally permissible and physically possible. The physical characteristics of this property include vacant low density residential along 70th Ave NE. There is an abundance of Estate zoned vacant land in the immediate area. The most economic and financially feasible uses of the property would be for development of the site as limited agriculture under the permitted uses or for low-density residential development. Maximally Productive Uses: At this point in the highest and best use analysis, the analyst has considered which uses are reasonably considered to be legal, physically possible as well as economically and financially supported. The zoning and land use allow for a range of uses including agricultural such as fruit and vegetable growth for personal consumption and low-density horse and livestock as well as low density residential. Considering the near-by low density residential properties, it is our opinion that low density residential use has the most development potential given the location of the property. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 43 Section 5 – Valuation of the Subject VALUE ESTIMATE BY THE COST APPROACH Cost Approach is defined as: “A set of procedures through which a value indication is derived for the fee simple estate by estimating the current cost to construct a reproduction of (or replacement for) the existing structure, including an entrepreneurial incentive or profit; deducting depreciation from the total cost; and adding the estimated land value. Adjustments may then be made to the indicated value of the fee simple estate in the subject property to reflect the value of the property interest being appraised.” Since there are no improvements to consider, the cost approach will not be used in this appraisal. VALUE ESTIMATE BY THE INCOME APPROACH The Income Approach is defined as “A set of procedures through which an appraiser derives a value indication for an income-producing property by converting its anticipated benefits (cash flows and reversion) into property value. This conversion can be accomplished in two ways. One year's income expectancy can be capitalized at a market-derived capitalization rate or at a capitalization rate that reflects a specified income pattern, return on investment, and change in the value of the investment. Alternatively, the annual cash flows for the holding period and the reversion can be discounted at a specified yield rate.” The Income Approach is widely applied in appraising income-producing properties. Anticipated future income and/or reversions are discounted to a present worth figure through the capitalization process. Since vacant agricultural zoned land is typically not purchased for its ability to generate a positive cash stream, the income approach is not used in this appraisal. VALUE ESTIMATE BY THE SALES COMPARISON APPROACH Sales Comparison Approach is defined as: “A set of procedures in which a value indication is derived by comparing the property being appraised to similar properties that have been sold recently, then applying appropriate units of comparison and making adjustments to the sale prices of the comparables based on the elements of comparison. The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 44 common and preferred method of land valuation when an adequate supply of comparable sales are available.” The Sales Comparison Approach involves the direct comparison of sales of similar properties, adjustments for variances, and correlation of the results into a property value indication. Adjustments to the sale prices of competitive properties selected for comparison are considered as they relate to the subject property and to the various dissimilar investment features. The application of this approach produces an estimate of value for a property by comparing it with similar properties which have been sold or are currently offered for sale in the same or competing areas. The valuation of the subject site involves research, analysis, and comparison of sales of similar properties to the subject. There are several units of comparison applicable for appraisal purposes. Due to the nature of the subject property and comparable sales, it is our opinion the sales price per square foot would be the most appropriate for utilization. This unit is calculated by dividing the sale price of the comparable sales by the number of the square feet contained within the sale. The subject site is being valued based on highest and best use; and as such, data selection begins by limiting the sales considered to include only those sites with a highest and best use similar to that of the subject. From these sales, only the most similar to the subject in terms of physical and locational characteristics were selected. The appraiser’s research uncovered multiple sales of sites considered appropriate for comparison purposes. These transactions were included in the analysis process. The appraiser also considered two active listings. In the analysis process, the analyst will utilize a quantitative procedure. In the initial step the appraiser will utilize a cumulative adjustment for each of the sale properties considering property rights, financing, conditions of sale, expenditures immediately after the sale and market conditions (commonly known as time). As the adjustments are cumulative in nature, they must be performed in the order in which they occur. Next the analyst will utilize a quantitative procedure by considering physical characteristics including location, site size, land use/zoning classification, utilities, access, wetlands and site condition/topography. After completion of the analysis and adjustment process, the appraiser will estimate an appropriate value per square foot and multiply this by the number of square feet DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 45 contained within the property in order to estimate the market value for the site. This value estimate will then be rounded to an appropriate figure for appraisal purposes. We now invite your attention to a land sales location map which follows. This map shows the relative location of each of the comparables to that of the subject property. Following this will be a land sales exhibit which will contain land sales data sheets for each transaction utilized in the analysis process showing the relative size, configuration and location of the site as well as the relative information for each individual sales transaction, followed by a summary chart showing the relevant information for the subject and each of the comparable sales as well as the adjustments and factors which were considered in providing an overall rating for each of the comparable properties. The comparable sales map is displayed below. COMPARABLE SALES MAP DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 46 COMPARABLE 1 Property Reference: Property Type: Residential Acreage Vacant Land Address: 2420 52nd Ave NE Naples, FL 34120 County: Collier Location: South side of 52nd Ave NE STRAP/ID: 38961520002 Grantor: Samuel Fam Grantee: ACG Home Service LLC Legal Data: Sale Date: December 22, 2022 Sale Price: $55,000 Sale Price per Sq. Ft.: $1.11 Sale Price per Acre: $48,246 Recording: 6202-1460 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2844 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 47 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 52nd Ave NE Wetlands/Uplands: Wetlands 19% Soils: None Adverse Apparent Sale Analysis: Sale Price: $55,000 Financing: Cash to Seller Price per SF: $1.11 Price per Acre: $48,246 Sale Confirmation: Verification: Bill Duffy-Listing Agent, 239-641-7634 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: No sales in prior 5 years Comments: This is the sale of a vacant wooded parcel located off 52nd Ave NE in Naples. The site is unimproved with an indicated 19% wetlands present on site from a TEC wetlands determination. Zoning allows for low density residential/agricultural uses. The property was on the market for 216 days at an asking price of $79,000. An older 2005 DEP survey indicated that a wetlands permit will not be needed to develop the property. CNA Data # 2844 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 48 COMPARABLE 2 Property Reference: Property Type: Residential Acreage Vacant Land Address: 4065 58th Ave NE Naples, FL 34120 County: Collier Location: North side of 58th Ave NE STRAP/ID: 38723440003 Grantor: Unity Development Investments LLC Grantee: Gabriela Rodriguez Saavedra Legal Data: Sale Date: September 23, 2022 Sale Price: $52,500 Sale Price per Sq. Ft.: $1.06 Sale Price per Acre: $46,053 Recording: 6178-1646 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2845 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 49 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 58th Ave NE Wetlands/Uplands: Uplands 100% Soils: Some Hydric Slough Soils Present Sale Analysis: Sale Price: $52,500 Financing: Cash to Seller Price per SF: $1.06 Price per Acre: $46,053 Sale Confirmation: Verification: Steven Koleno-Listing Agent, 844-239-2663 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: $38,000 on 6/5/22 Comments: This is the sale of a vacant wooded parcel located off 58th Ave NE in Naples. The site is unimproved and appears to be 100% uplands with minimal Hydric slough soils in the middle portion. Zoning allows for low density residential/agricultural uses. The property was on the market for 48 days at an original asking price of $69,900 before being reduced to $58,500. A wetland permit would not be required to develop this property. CNA Data # 2845 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 50 COMPARABLE 3 Property Reference: Property Type: Residential Acreage Vacant Land Address: 3275 68th Ave NE Naples, FL 34120 County: Collier Location: North side of 68th Ave NE STRAP/ID: 39083240007 Grantor: Maria Hernandez Grantee: Oscar Castro Legal Data: Sale Date: March 18, 2022 Sale Price: $50,000 Sale Price per Sq. Ft.: $1.01 Sale Price per Acre: $43,860 Recording: 6108-1079 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2846 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 51 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and mostly wooded Corner/Visibility Influence: No Utilities: None Access: From 68th Ave NE Wetlands/Uplands: Wetlands 57% Soils: Depressional Sale Analysis: Sale Price: $50,000 Financing: Cash to Seller Price per SF: $1.01 Price per Acre: $43,860 Sale Confirmation: Verification: Edis Arevalo-Listing Agent, 239-276-9996 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: No sales in prior 5 years Comments: This is the sale of a vacant wooded parcel located off 68th Ave NE in Naples. The site is unimproved and is indicated as wetlands from an informal FDEP wetlands determination map. However, a DEP report shows only 57% wetlands present. Zoning allows for low density residential/agricultural uses. The property was on the market for 236 days at an asking price of $62,700. A wetlands permit is required to develop this property. CNA Data # 2846 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 52 COMPARABLE 4 Property Reference: Property Type: Residential Acreage Vacant Land Address: 58th Ave NE Naples, FL 34120 County: Collier Location: North side of 58th Ave NE STRAP/ID: 38848280009 Grantor: Charles and Linda Anderson Grantee: Jorge and Fressia Grizalez Legal Data: Sale Date: March 18, 2022 Sale Price: $45,000 Sale Price per Sq. Ft.: $0.91 Sale Price per Acre: $39,474 Recording: 6101-361 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2843 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 53 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 58th Ave NE Wetlands/Uplands: Wetlands 100% Soils: Depressional Sale Analysis: Sale Price: $45,000 Financing: Cash to Seller Price per SF: $0.91 Price per Acre: $39,474 Sale Confirmation: Verification: Liz Appling-Listing Agent, 239-272-7201 Verifying Appraiser: Hannah Dwyer, April 22, 2023 Sale History: No sales in prior 5 years Comments: This is the sale of a vacant wooded parcel located off 58th Ave NE in Naples. The site is unimproved with an indicated 100% wetlands present on site from an informal FDEP wetlands determination map. Zoning allows for low density residential/agricultural uses. The property was on the market for 375 days at an asking price of $49,000. A wetlands permit is required to develop this property. CNA Data # 2843 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 54 Criteria Subject Sale 1 Sale 2 Sale 3 Sale 4 Location 70th Ave NE 2420 52nd AVE NE 4065 58th Ave AVE NE 3275 68th Ave NE 58th AVE NE Naples Naples Naples Naples Naples Recording -6202-1460 6178-1646 6108-1079 6101-361 Sales Price -$55,000 $52,500 $50,000 $45,000 Sale/Appraisal Date April 12, 2023 December 22, 2022 September 23, 2022 March 18, 2022 March 18, 2022 Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 Parcel Size (Acres)1.14 1.14 1.14 1.14 1.14 Sale Price -$55,000 $52,500 $50,000 $45,000 Sale Price per Square Foot -$1.11 $1.06 $1.01 $0.91 Transactional Adjustments Property Rights -Fee Simple Fee Simple Fee Simple Fee Simple Financing -Cash to Seller Cash to Seller Cash to Seller Cash to Seller Conditions of Sale -Arm's Length Arm's Length Arm's length Arm's length Expenditures Immediately after Sale -$0 $0 $0 $0 Market Conditions -$0 $0 $0 $0 Adjusted Sale Price -$55,000 $52,500 $50,000 $45,000 Adjusted Sale Price per sq. ft. -$1.11 $1.06 $1.01 $0.91 Physical Properties Location Naples Naples Naples Naples Naples Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 Land Use Estates Designation Estates Designation Estates Designation Estates Designation Estates Designation Zoning E E E E E Utilities None None None None None Access From 70th Ave NE From 52nd Ave NE From 58th Ave NE From 68th Ave NE From 58th Ave NE Wetlands 100% Wetlands 19% Wetlands 100% Uplands 57% Wetlands 100% Wetlands Topography/Site Condition Mostly Wooded Fully Wooded Fully Wooded Mostly Wooded Mostly Wooded Location 0%0%0%0% Parcel Size 0%0%0%0% Land Use 0%0%0%0% Zoning 0%0%0%0% Utilities 0%0%0%0% Access 0%0%0%0% Wetlands -15%-20%-10%0% Topography/Site Condition 0%0%0%0% -15%-20%-10%0% $0.94 $0.85 $0.91 $0.91 Overall Percentage of Adjustments Final Adjusted Sale Price per Sq. Ft. Land Sales Adjustment Analysis - Quantitative Physical Property Adjustments DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T ES 55 Adjustment Analysis: The sales were compared to each other individually and collectively as well as being compared to the subject property in order to assist in the adjustment process. Property Rights: “An element of comparison in the sales comparison approach; comparable sales can be adjusted for the effect of differences in the real property rights (fee simple, leased fee, leasehold, easements, or other encumbrances, etc.) involved in the transactions being compared.” In this analysis all property rights conveyed were fee simple, no adjustments were necessary. Financing: “The manner in which a transaction was financed; an element of comparison in the sales comparison approach whereby comparable properties can be adjusted for the influence of differences between a transaction’s financing terms and those assumed in the valuation of a subject property.” In this analysis all of the transactions were cash to the seller, no adjustments were necessary. Conditions of Sales: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the motivations of either the buyer or a seller in a transaction.” In this analysis, the comparable sales are all “arm’s length” transactions including no conditions of sale. Expenditures Immediately After Sale: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for any additional investment (e.g., curing deferred maintenance) that the buyer needed to make immediately after purchase for the properties to have similar utility to the subject property being valued.” The appraiser is not aware of any expenditures after sale for the comparables; no adjustment for this factor was required. Market Conditions: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the points in the real estate cycle at which the transactions occur. Sometimes called a time adjustment because the differences in dates of sale are often compared, although the usage can be misleading because property values do not change merely as the result of the passage of time.” The sales transactions occurred between March 2022 (Sale 4) and December 2022 (Sale 1). Realtors familiar with this market area confirmed that both land and improved property values had been increasing, especially in the subjects immediate neighborhood towards the end of 2021 and early 2022, but have leveled off in recent months. No adjustments were warranted for this category. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 56 Physical Characteristics: Next the sales were considered and compared with one another and the subject for physical characteristics. These include location, parcel size, land use classification, zoning classification, utilities, access and site condition. The analyst will utilize a quantitative procedure by considering physical differences in the sales properties when compared to the subject and applying an overall percentage adjustment. Location Adjustment: The subject property is located along 70th Ave NE in Naples. All of the sales are located within the same immediate neighborhood as the subject and in close proximity. The sales were not adjusted in this category. Size: The subject property contains 1.14 acres or 49,658 square feet. All of the comparable sales are the exact size of the subject and therefore considered similar. Land Use Classification: The subject property has a land use classification of Estates Designation. All of the comparable sales have the same land use designation as the subject. Zoning Classification: The subject property is zoned (E) Estates District. All of the comparable sales have the same zoning as the subject. Utilities: The subject site currently has no utilities. This is the same for all of the comparables. Access: The subject property is accessible from frontage along 70th Ave NE. All of the sales are considered similar to the subject with access through frontage along nearby roadways and did not require any adjustments. Topography/Site Condition: The subject is vacant, mostly wooded with ground brush covering. The sales were all considered similar to the subject in this category. Wetlands: The subject is made up of a mix of 100% freshwater forested and emergent wetlands with an FDEP wetlands determination map also indicating the southern half of the subject having depressional soils. The sales have wetland determinations ranging from 0% to 100%. Sales 1, 2 and 3 were adjusted downward for having less wetlands present. The remaining Sale 4 was considered similar and not adjusted. Land Sales Discussion: Following will be a brief discussion of each of the sales utilized in this analysis to estimate the market value for the subject property. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 57 Land Sale One is the December 22, 2022 purchase of the vacant site located off 52nd Ave NE, Naples, Florida. The site contains 1.14 acres and was acquired for $55,000 or $1.11 per square foot. This sale was adjusted downward 15% for a having less wetlands present on site compared to the subject. Land Sale Two is the September 23, 2022 purchase of the vacant site located off 58th Ave NE in Naples, Florida. The site contains 1.14 acres and was acquired for $52,500 or $1.06 per square foot. This sale was adjusted downward 20% for a having less wetlands present on site compared to the subject. Land Sale Three is the March 18, 2022 purchase of the vacant site located off 68th Ave NE in Naples, Florida. The site contains 1.14 acres and was acquired for $50,000 or $1.01 per square foot. This sale was adjusted downward 10% for having less wetlands present on site compared to the subject. Land Sale Four is the March 18, 2022 purchase of the vacant site located off 58th Ave NE in Naples, Florida. The site contains 1.14 acres and was acquired for $45,000 or $0.91 per square foot. This sale was considered overall similar and not adjusted in any category. Please note the statistical data from the final adjusted closed sale prices presented below. Range of Values Adj. Sales Price Per SF Maximum $0.94 Minimum $0.85 Mean $0.90 Median $0.91 Final Per Sq. Ft. Estimate $0.91 Reconciliation of Sales Comparison Approach Final Analysis: Three sales were utilized in the analysis process. The value indicators show an adjusted range from a low of $0.85 per square foot (Sale 2) to a high of $0.94 per square foot (Sale 1). The mean and median value indications are $0.90 per square foot and $0.91 per square foot, respectively. The four sales utilized in this report were considered the best available for comparison purposes. Based on all the preceding information it is our opinion the subject property warrants a value of $0.91 per square foot which is near the mean and median adjusted values. Multiplying $0.91 by the 49,658 square feet contained within the subject site provides a value indication of $45,189 or $45,000 rounded. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 58 Section 6 – Reconciliation of Value Summary of Value Conclusions “As-Is” Cost Approach Not Applied Income Approach Not Applied Sales Comparison Approach $45,000 The Cost Approach is based upon the principle of substitution, which states that a prudent purchaser would not pay more for a property than the amount required to purchase a similar site and construct similar improvements without undue delay, producing a property of equal desirability and utility. Since there are no improvements to consider, the cost approach was not used in this appraisal. The Income Approach compares rentals of similar properties to the subject. The derived market rental rates are capitalized at a rate which considers available market financing and investor equity return requirements. Vacant land is typically not purchased for its ability to generate a positive cash stream. Therefore, the income approach was not used in this appraisal. The Sales Comparison Approach references sales of similar properties located in competitive areas in the market area as researched. The sales analyzed provide a range of value indications which supports the final value conclusion. The sales utilized in this analysis provide a range of actual purchase prices for properties considered to be similar to the subject. The appraiser properly considered each of the sales studied as well as the listing and analyzed each of these properties in relationship to the subject in order to arrive at a value estimate for the subject property. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 59 Section 7 – Cer tification and Limiting Conditions Certification of Michael Jonas, MAI, AI-GRS, CCIM I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results.7 • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • As of the date of this report, Michael Jonas has completed the Standards and Ethics Education Requirements for Candidates of the Appraisal Institute. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 60 • As of the date of this report, Michael Jonas has completed the continuing education program for Designated Members of the Appraisal Institute. • Michael Jonas has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Michael Jonas has not made a personal inspection of the property that is the subject of this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Michael Jonas is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Michael Jonas has not appraised the subject in the last three years. He has not provided any other services related to the property in the last three years. • Hannah Dwyer, Registered Appraiser Trainee License: RI25089, contributed five hours relating to development, research, inspection, and writing of this report. • I, the supervisory appraiser of a registered appraiser trainee who contributed to the development or communication of this appraisal, hereby accepts full and complete responsibility for any work performed by the registered appraisal trainee named in this report as if it were my own work. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 61 Certification of Hannah Dwyer I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • Hannah Dwyer has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Hannah Dwyer has made a personal inspection of the property that is the subject of this report. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 62 • No one has provided significant real property appraisal assistance to the persons signing this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Hannah Dwyer is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Hannah Dwyer has not appraised the subject in the last three years. She has not provided any other services related to the property in the last three years. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: FORTY-FIVE THOUSAND DOLLARS ......................................................................... ($45,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 63 General Assumptions & Limiting Conditions Information Used: No responsibility is assumed for accuracy of information furnished by others or from others, including the client, its officers and employees, or public records. We are not liable for such information or for the work of contractors, subcontractors and engineers. The comparable data relied upon in this appraisal has been confirmed with one or more parties familiar with the transaction unless otherwise noted; all are considered appropriate for inclusion to the best of my factual judgment and knowledge. Certain information upon which the opinions and values are based may have been gathered by research staff working with the appraiser. Names, professional qualifications and extent of their participation can be furnished to the client upon request. Legal, Engineering, Financial, Structural or Mechanical Nature, Hidden Components, Soil: No responsibility is assumed for matters legal in character or nature nor matters of survey, nor of any architectural, structural, mechanical or engineering nature. No opinion is rendered as to the legal nature or condition of the title to the property, which is presumed to be good and marketable. The property is appraised assuming it is free and clear of all mortgages, liens or encumbrances, unless otherwise stated in particular parts of this report. The legal description is presumed to be correct, but I have not confirmed it by survey or otherwise. I assume no responsibility for the survey, any encroachments or overlapping or other discrepancies that might be revealed thereby. I have inspected, as far as possible by observation, the land thereon; however, it was not possible to personally observe conditions beneath the soil or hidden; as a result, no representation is made herein as to such matters unless otherwise specifically stated. The estimated market value assumes that no such conditions exist that would cause a loss of value. I do not warrant against the occurrence of problems arising from any of these conditions. It is assumed that there are no hidden or unapparent conditions to the property, soil, subsoil or structures, which would render them more or less valuable. No responsibility is assumed for any such conditions or for any expense or engineering to discover them. Information relating to the location or existence of public utilities has been obtained through inquiry to the appropriate utility authority, or has been ascertained from visual evidence. No warranty has been made regarding the exact location or capacities of public utility systems. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. Legality of Use: The appraisal is based on the premise that there is or will be full compliance with all applicable Federal, State and local environmental regulations and laws, unless otherwise stated in the report; and that all appropriate zoning, building and use regulations and restrictions of all types have been or will be complied with and required licenses, consent, permits or other authority, whether local, State, Federal and/or private, have been or can be obtained or renewed for the use intended and considered in the value estimate. Component Values: The distribution of the total valuation of this report between land and improvements applies only under the proposed program of utilization. The separate valuations of land and buildings must not be used in conjunction with any other appraisal, and are invalid if so used. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 64 A report related to an estate that is less than the whole fee simple estate applies only to the fractional interest involved. The value of this fractional interest, plus the value of all other fractional interests, may or may not equal the value of the entire fee simple estate considered as a whole. A report relating to the geographic portion of a larger property applies only to such geographic portion and should not be considered as applying with equal validity to other portions of the larger property or tract. The value for such geographic portions, plus the value of all other geographic portions, may or may not equal the value of the entire property or tract considered as a single entity. All valuations in the report are applicable only under the estimated program of the highest and best use and are not necessarily appropriate under other programs of use. Auxiliary and Related Studies: No environmental or impact studies, special market study or analysis, highest and best use analysis study or feasibility study has been requested or made by us unless otherwise specified in this report or in my agreement for services. I reserve the unlimited right to alter, amend, revise or rescind any of these statements, findings, opinions, values, estimates or conclusions upon any subsequent study or analysis or previous study or analysis that subsequently becomes available to us. Dollar Values, Purchasing Power: The value estimates and the costs used herein are as of the date of the estimate of value. All dollar amounts are based on the purchasing power and price of the United States dollar as of the date of value estimate. Inclusions: Furnishings and equipment or business operations, except as otherwise specifically indicated, have been disregarded, with only the real estate being considered. Proposed Improvements Conditioned Value: For the purpose of this appraisal, on- or off-site improvements proposed, if any, as well as any repairs required, are considered to be completed in a good and workmanlike manner according to information submitted and/or considered by us. In cases of proposed construction, the report is subject to change upon inspection of the property after construction is complete. The estimate of value, as proposed, is as of the date shown, as if completed and operating at levels shown and projected. Value Change, Dynamic Market Influences: The estimated value is subject to change with market changes over time. Value is highly related to interest rates, exposure, time, promotional effort, supply and demand, terms of sale, motivation and conditions surrounding the offering. The value estimate considers the productivity and relative attractiveness of the property both physically and economically in the marketplace. The estimate of value in this report is not based in whole or in part upon race, color or national origin of the present owners or occupants of the properties in the vicinity of the property appraised. In the event this appraisal includes the capitalization of income, the estimate of value is a reflection of such benefits and my interpretation of income and yields and other factors which were derived from general and specific market information. Such estimates are made as of the date of the estimate of value. As a result, they are subject to change, as the market is dynamic and may naturally change over time. The date upon which the value estimate applies is only as of the date of valuation, as stated in the letter of transmittal. The appraisal assumes no responsibility for economic or physical factors occurring at some later date which may affect the opinion stated herein. An appraisal is the product of a professionally trained person, but nevertheless is an opinion only, and not a provable fact. As a personal opinion, a valuation may vary between appraisers based upon the same facts. Thus, the appraiser warrants only that the value conclusions are his best DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 65 estimate as of the date of valuation. There are no guaranties, either written or implied, that the property would sell for the expressed estimate of value. Title Review: Unless otherwise stated, the appraiser has not reviewed an abstract of title relating to the subject property. No title search has been made, and the reader should consult an attorney or title company for information and data relative to the property ownership and legal description. It is assumed that the subject title is marketable, but the title should be reviewed by legal counsel. Any information given by the appraiser as to a sales history is information that the appraiser has researched; to the best of my knowledge, this information is accurate, but not warranted. Management of the Property: It is assumed that the property which is the subject of this report will be under prudent and competent ownership and management over the entire life of the property. If prudent and competent management and ownership are not provided, this would have an adverse effect upon the value of the property appraised. Confidentiality: We are not entitled to divulge the material (evaluation or valuation) content of this report and analytical findings or conclusions, or give a copy of this report to anyone other than the client or his designee, as specified in writing, except as may be required by the Appraisal Institute, as they may request in confidence for ethic enforcement, or by a court of law with the power of subpoena. All conclusions and opinions concerning the analyses as set forth herein are prepared by the appraisers whose signatures appear. No change of any item in the report shall be made by anyone other than the appraiser, and the firm shall have no responsibility if any such unauthorized change is made. Whenever our opinion herein with respect to the existence or absence of fact is qualified by the phrase or phrases "to the best of our knowledge", "it appears" or "indicated", it is intended to indicate that, during the course of our review and investigation of the property, no information has come to our attention which would give us actual knowledge of the existence or absence of such facts. The client shall notify the appraiser of any error, omission or invalid data herein within 10 days of receipt and return of the report, along with all copies, to the appraiser for corrections prior to any use whatsoever. Neither our name nor this report may be used in connection with any financing plans which would be classified as a public offering under State or Federal Security Laws. Copies, Publication, Distribution, Use of Report: Possession of this report, or any copy thereof, does not carry with it the right of publication, nor may it be used for other than its intended use. The physical report remains the property of the firm for the use of the client, with the fee being for the analytical services only. This report may not be used for any purpose by any person or corporation other than the client or the party to whom the report is addressed. Additional copies may not be made without the written consent of an officer of the firm, and then only in its entirety. Neither all nor any part of the contents of this report shall be conveyed to the public through advertising, public relations effort, news, sales or other media without my prior written consent and approval of the client. It has been assumed that the client or representative thereof, if soliciting funds for his project, has furnished to the user of this report complete plans, specifications, surveys and photographs of land and improvements, along with all other information which might be deemed necessary to correctly analyze and appraise the subject property. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 66 Authentic Copies: Any copy that does not have original signatures of the appraiser is unauthorized and may have been altered and, therefore, is considered invalid. Testimony, Consultation, Completion of Contract for Appraisal Services: A contract for appraisal, consultation or analytical services is fulfilled and the total fee payable upon completion of the report. The appraisers or those assisting in the preparation of the report will not be asked or required to give testimony in court or hearing because of having made the appraisal in full or in part, nor will they be asked or required to engage in post appraisal consultation with client or third parties except under separate and special arrangement and at an additional fee. Any subsequent copies of this appraisal report will be furnished on a cost-plus expenses’ basis, to be negotiated at the time of request. Limit of Liability: Liability of the firm and the associates is limited to the fee collected for preparation of the appraisal. There is no accountability or liability to any third party. Fee: The fee for this appraisal or study is for the service rendered, and not for time spent on the physical report. The acceptance of the report by the client takes with it the agreement and acknowledgement that the client will pay the negotiated fee, whether said agreement was verbal or written. The fee is in no way contingent on the value estimated. Special Limiting Conditions: The Americans with Disabilities Act became effective January 26, 1992. Notwithstanding any discussion of possible readily achievable barrier removable construction items in this report, Carlson, Norris and Associates, has not made a specific compliance survey and analysis of this property to determine whether it is in conformance with the various detailed requirements of the A.D.A. It is possible that a compliance survey of the property together with a detailed analysis of the requirements of the A.D.A. could reveal that the property is not in compliance with one or more of the requirements of the A.D.A.; If so, this fact could have a negative effect on the value estimated herein. Since Carlson, Norris and Associates has no specific information relating to this issue, nor is Carlson, Norris and Associates qualified to make such an assessment, the effect of any possible noncompliance with the requirements of the A.D.A. was not considered in estimating the value of the subject property. This analysis is made in conformity with the requirements with the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Conduct of the Appraisal Institute. Extraordinary Assumption is defined as: “An assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser's opinions or conclusions. Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis.” An extraordinary assumption may be used in an assignment only if: • It is required to properly develop credible opinions and conclusions. • The appraiser has a reasonable basis for the extraordinary assumption. • Use of the extraordinary assumption results in a credible analysis; and • The appraiser complies with the disclosure requirements set forth in USPAP for extraordinary assumptions. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 67 Please note the following extraordinary assumptions: • A soil analysis for the site has not been provided for the preparation of this appraisal. In the absence of a soil report, it is a specific assumption that the site has adequate soils to support the highest and best use. The analyst is not an expert in area of soils, and would recommend that an expert be consulted. • It is assumed that there are no hidden or unapparent conditions to the property, soil, or subsoil, which would render them more or less valuable. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. The analyst is not an expert with respect to subsurface conditions, and would recommend that an expert be consulted. • It is assumed that there are no hazardous materials either at ground level or subsurface. None were noted during the property inspection. The analyst is not an expert in the evaluation of site contamination, and would recommend that an expert be consulted. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 68 Section 8 – Addenda DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 69 SUBJECT QUIT CLAIM DEED DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 70 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 71 FDEP Informal Wetland Determination Map/NRCS Hydric Slough Model DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 72 NATIONAL WETLANDS MAP DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 73 USDA SOIL MAP DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 74 FLOOD MAP DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 75 APPRAISERS' LICENSES LICENSE FOR MICHAEL JONAS, MAI, AI-GRS LICENSE FOR HANNAH DWYER DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 76 QUALIFICATIONS OF MICHAEL P. JONAS, MAI, AI-GRS, CCIM STATE-CERTIFIED GENERAL REAL ESTATE APPRAISER RZ2623 EDUCATION: University of Central Florida - 1999 BSBA – Finance PROFESSIONAL EDUCATION: Appraisal Institute: National USPAP Update Course, 2012, 2014, 2016, 2020, 2022 Appraisal Institute: 2018 Legislative VALUEvent , 2018 Appraisal Institute: Advanced Income Capitalization, 2003 Appraisal Institute: Advancing the Appraisal Profession, 2019 Appraisal Institute: Analyzing Distressed Real Estate, 2007 Appraisal Institute: Appraisal Laws and Rules, 2000, 2002, 2004, 2020, 2022 Appraisal Institute: Appraisal Report Writing, 2005 Appraisal Institute: Artificial Intelligence, AVMS, 2019 Appraisal Institute: Business Practice and Ethics, 2012, 2016, 2019, 2020 Appraisal Institute: Capital Reserve Studies 2022 Appraisal Institute: Central Florida Real Estate Forum, 2022 Appraisal Institute: Desktop Appraisals 2020 Appraisal Institute: Evaluations for Commercial and Residential Appraisers, 2022 Appraisal Institute: FL State Law for Real Estate Appraisers, 2004 Appraisal Institute: Florida Appraisal Laws and Rules, 2012, 2014, 2016 Appraisal Institute: Florida Real Estate Valuation, 2011 Appraisal Institute: Florida State Law for Real Estate Appraisers, 2006 Appraisal Institute: Fundamentals of Separating Real Estate, 2012 Appraisal Institute: Insurance Appraisal, 2011 Appraisal Institute: National USPAP Update Course, 2000, 2002, 2004, 2006, 2008, 2010, 2012 Appraisal Institute: Real Estate Damages, 2011 Appraisal Institute: Reappraising, Readdressing, Reassigning, 2007 Appraisal Institute: Review Involving Appraisals by Multiple Appraisers, 2022 Appraisal Institute: Review Theory – General, 2014 Appraisal Institute: Roles/Responsibilities Supervisor/Trainee, 2006, 2008 Appraisal Institute: Specialty Appraisal Continued Education, 2000, 2002, 2004, 2006, 2008, 2012, 2014, 2016 2020, 2022 Appraisal Institute: State Law for Real Estate Appraisers, 2008, 2010, 2012 Appraisal Institute: The Appraiser as an Expert Witness, 2016 Appraisal Institute: The Paperless Real Estate Appraisal Office, 2022 Appraisal Institute: Trial Components, 2016 Appraisal Institute: Uniform Appraisal Standards for Federal Land Acquisitions, 2007 Bert Rodgers: Continuing Real Estate Education, 2004, 2006, 2021 Bob Hogue: CE for Florida Real Estate Professionals, 2016 CCIM Institute: Financial Analysis Commercial Investment, 2008 CCIM Institute: Financial Analysis for Commercial, 2008 CCIM Institute: Investment Analysis Commercial Investment, 2009 CCIM Institute: Investment Analysis Commercial, 2009 CCIM Institute: Market Analysis Commercial Investment, 2008 CCIM Institute: User Decision Analysis Commercial Industrial, 2009 CLE International: Eminent Domain, 2006 Cooke: CE for Real Estate Professionals, 2015 DPBR: FREAB Board Meeting, 2007 Florida Dept. Revenue: Real Property Appraiser Special Magistrates VAB Training, 2022 DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 77 Larson Educational Services: Core Law, 2010 McKissock: Supervisor – Trainee Course for Florida, 2019 NABOR Ethics Training: 2004, 2008, 2012, 2016 EXPERIENCE: 1999 – 2000 Clayton, Roper & Marshall Orlando, FL 2000 – 2001 Chapman & Associates Sarasota, FL 2001 – 2008 Coast Engineering Consultants, Inc Naples, FL 2008 – 2009 Orion Bank. Naples, FL 2009 – 2011 Iberia Bank Naples, FL 2011 – 2014 Integra Realty Resources Naples, FL 2014 – 2016 Capstone Valuation Advisors, LLC Naples, FL 2016 – 2019 MPJ Real Estate Services, Inc. Naples, FL 2019 – Present Carlson, Norris & Associates Fort Myers & Naples, FL 2022 – Special Magistrate, Collier County Value Adjustment Board PROFESSIONAL MEMBERSHIP: Appraisal Institute, Member (MAI / AI-GRS) No. 12480 Certified Commercial Investment Member, CCIM No. 18275 Certification, State Certified General Appraiser RZ2623 Member, Naples Area Board of Realtors State of Florida, Registered Real Estate Broker BK700992 Properties appraised include: subdivisions, retail centers, motels, commercial buildings, industrial buildings, warehouses, mobile home parks, professional offices, medical offices, office/warehouse condominiums, single family homes, duplexes, apartment projects, individual condominium projects, residential lots, acreage, wetlands, special use properties, ranches, conservation easements hotels, marinas, mixed-use subdivisions, regional malls, gas stations, self-storage facilities and eminent domain cases. Appraisal clients include: banks, savings and loan associations, attorneys, corporations, builders, developers, mortgage companies, insurance companies, home transfer companies, private individuals, and local, state and federal government agencies. Qualified as an expert witness in Monroe and Collier County Circuit Court DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 78 QUALIFICATIONS OF HANNAH V. DWYER STATE-REGISTERED TRAINEE APPRAISER RI25089 EDUCATION: Western Governors University- Bachelor of Science – Business Administration, Management Expected Graduation- May 2023 PROFESSIONAL EDUCATION: National 15-Hour USPAP Course – September 2020 National Appraising for Supervisors and Trainees- October 2020 Florida Appraisal Law- October 2020 Basic Appraisal Principles – January 2021 Basic Appraisal Procedures – March 2021 Marshall & Swift Commercial Cost Approach Certification- March 2022 National 15-Hour USPAP Course- September 2022 Florida Appraisal Law- October 2022 The Income Approach: An Overview- October 2022 EXPERIENCE: 2021-Present: Carlson, Norris and Associates, Inc. Fort Myers, Florida PROFESSIONAL MEMBERSHIP: Certification - State-Registered Trainee Appraiser RI25089 Properties appraised/assisted include: commercial buildings, industrial buildings, warehouses, professional offices, medical offices, office/warehouse condominiums, acreage, multi-family, special use properties, and other miscellaneous properties. DocuSign Envelope ID: 69C7B5C0-16F6-4B12-9C6F-8C6172E5ABCE DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 1919 Courtney Drive | Fort Myers, FL 33901 | Phone 239.936.1991 | www.carlsonnorris.com Real Estate Valuation Experts Trusted since 1985 April 24, 2023 Collier County Board of Commissioners Attention: Roosevelt Leonard, R/W-AC, Senior Review Appraiser Real Property Management 3335 Tamiami Trail East, Suite 101 Naples, Florida 34112 Re: 1.14 Acres of Vacant Land 40th Ave SE Naples, Florida 34117 Our File Number: 23-165-2 PO #4500223050 Dear Mr. Leonard, At your request and authorization, Carlson, Norris and Associates, Inc. have prepared an appraisal presented in an Appraisal Report of the market value for the above referenced real property. Per the request of the client, we have provided the market value of the subject on an As-Is basis. The interest appraised includes the fee simple estate of the subject property. The subject property is vacant land located off 40th Ave SE in Naples, Florida. The site is rectangular in shape, contains 1.14 acres or 49,658 square feet and is located along the south side of 40th Ave SE, north of I-75. The site is vacant, fully wooded and 100% forested/shrub wetlands. There are no structural improvements. The site will be more fully described within the body of the attached report. Data, information, and calculations leading to the value conclusion are incorporated in the report following this letter. The report, in its entirety, including all assumptions and limiting conditions, is an integral part of, and inseparable from, this letter. Any special assumptions and limiting considerations were especially noted in Section 7 of this report. Your attention is directed to these General Assumptions and Limiting Conditions which are part of this report. The following appraisal sets forth the most pertinent data gathered, the techniques employed, and the reasoning leading to the opinion of value. The analyses, opinions and conclusions were developed based on, and this report has been prepared in conformance with, our interpretation of the guidelines and recommendations set forth in the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal Foundation, the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute, the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA) and Title XI Regulations. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 2 April 24, 2023 Page 2 Carlson, Norris and Associates, Inc. does not authorize the out-of-context quoting from or partial reprinting of this appraisal report. Further, neither all nor any part of this appraisal report shall be disseminated to the general public by the use of media for public communication without the prior written consent of the appraiser signing this report. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). PLEASE NOTE: The natural disaster known as Hurricane Ian made landfall on the west coast of Florida on September 28, 2022 with maximum sustained winds of 150 mph, causing severe levels of damage to SWFL. Ian was the first category 4 hurricane to impact SWFL since hurricane Charley in 2004 and became the most devastating tropical system to hit Florida in more than 84 years. During the storm, nearly 2.6 million Floridians lost power with the majority of customers in Lee and Charlotte County experiencing the highest levels of outages between 80% and 95% without power. The storm surge as a result of the hurricane reached record highs with preliminary analysis suggesting areas such as Fort Myers Beach had surges up to 10-15 feet above normally dry ground. Sanibel Island was also among the hardest areas hit. The Sanibel causeway, which is the only connection the island has to the mainland, had areas of its structure washed away. Other areas such as Naples, Key West and Cape Coral had extensive storm surge damage with surges reaching above 7 feet in some areas. Please refer to the attached appraisal report, plus exhibits, for documentation of the value estimates contained herein. It has been a pleasure to assist you in this assignment. If you have any questions concerning the analysis, or if Carlson, Norris and Associates can be of further service, please contact us. Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 3 SUBJECT AERIAL PHOTOGRAPH 1.14 ACRES OF VACANT LAND 40th AVE SE NAPLES, FLORIDA 34117 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 4 TABLE OF CONTENTS SUBJECT AERIAL PHOTOGRAPH ............................................................................................................ 3 SECTION 1 - SUMMARY OF SALIENT FACTS ....................................................................... 5 CONSERVATION FEATURES SUMMARY OVERVIEW ........................................................................................... 7 SECTION 2 – PREMISES OF THE APPRAISAL ...................................................................... 8 INTENDED USE AND USER OF APPRAISAL ........................................................................................................ 8 SCOPE OF WORK.............................................................................................................................................. 8 SALES HISTORY ............................................................................................................................................. 11 VALUATION HISTORY ...................................................................................................................................... 12 APPRAISAL ANALYSIS AND REPORT TYPE ...................................................................................................... 12 EXPOSURE TIME ............................................................................................................................................. 12 MARKETING TIME ........................................................................................................................................... 13 SECTION 3 – DESCRIPTION OF REAL ESTATE APPRAISED ................................................ 15 COLLIER COUNTY AREA ANALYSIS ................................................................................................................ 15 LOCATION MAP .............................................................................................................................................. 29 MARKET AREA DESCRIPTION ......................................................................................................................... 30 LEGAL DESCRIPTION ...................................................................................................................................... 32 OWNER OF RECORD ...................................................................................................................................... 32 ASSESSED VALUE AND TAXES ....................................................................................................................... 33 SITE DESCRIPTION .......................................................................................................................................... 33 SUBJECT PROPERTY PHOTOGRAPHS ............................................................................................................. 39 SECTION 4 – HIGHEST AND BEST USE ANALYSIS ............................................................. 41 HIGHEST AND BEST USE AS THOUGH VACANT ............................................................................................... 41 SECTION 5 – VALUATION OF THE SUBJECT ...................................................................... 43 VALUE ESTIMATE BY THE COST APPROACH ................................................................................................. 43 VALUE ESTIMATE BY THE INCOME APPROACH .............................................................................................. 43 VALUE ESTIMATE BY THE SALES COMPARISON APPROACH ......................................................................... 43 SECTION 6 – RECONCILIATION OF VALUE ........................................................................ 61 SUMMARY OF VALUE CONCLUSIONS .............................................................................................................. 61 SECTION 7 – CERTIFICATION AND LIMITING CONDITIONS ................................................. 62 CERTIFICATION OF MICHAEL JONAS, MAI, AI-GRS, CCIM ........................................................................... 62 CERTIFICATION OF HANNAH DWYER ............................................................................................................... 64 GENERAL ASSUMPTIONS & LIMITING CONDITIONS ......................................................................................... 66 SECTION 8 – ADDENDA .................................................................................................... 71 SUBJECT WARRANTY DEED……………………………………………………………………………….…...72 FDEP MAP……………………………………………………………………………………………………..74 WETLANDS MAP ............................................................................................................................................. 75 SOIL MAP ....................................................................................................................................................... 76 FLOOD MAP .................................................................................................................................................... 77 APPRAISER'S LICENSES ................................................................................................................................. 78 QUALIFICATIONS OF MICHAEL JONAS, MAI, AI-GRS, CCIM ......................................................................... 79 QUALIFICATIONS OF HANNAH DWYER ............................................................................................................ 81 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 5 Section 1 - Summary of Salient Facts Property Reference: 41507440009 Property Type: Vacant Land Property Address: 40th Ave SE Naples, Florida 34117 Report Format: Appraisal Report Date Of Inspection: April 12, 2023 Date Of Value: April 12, 2022 Date Of Report: April 24, 2023 Real Estate Interest Appraised: Fee Simple Purpose Of Appraisal: The purpose of this appraisal is to provide our estimate of the "as is" market value of the fee simple interest of the subject property for our client according to the reporting standards of the Uniform Standards of Professional Appraisal Practice (USPAP), and subject to the extraordinary assumptions stated herein. Use of the Appraisal: The intended use of the appraisal is to assist the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended Users: Appraisal Client: The intended user of this appraisal is the Collier County Board of County Commissioners. The client for this appraisal assignment is the Collier County Board of County Commissioners. Location: The property is located along the south side of 40th Ave SE, north of I-75 in Naples, Florida. The subject property can be found in Section 33, Township 49, Range 28, in Collier County, Florida. Site Description: The site is rectangular in shape, contains 49,658 square feet or 1.14 acres and is located along the south side of 40th Ave SE. The site is fully wooded and is made up of 100% Freshwater Forested/Shrub Wetlands according to the National Wetlands Inventory map. In addition, the USDA Web Soil Survey Map shows half of the subject as Brynwood Fine sand-Urban land complex and the other half as Cypress Lake Riviera-Copeland find sand. The property is currently vacant and unimproved. The site will be more fully described within the body of the attached report. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 6 Comprehensive Land Use Plan Designation: Estates Designation Zoning Classification: E-Estates Highest And Best Use As Vacant: The highest and best use for the site would be for low density residential development consistent with the comprehensive land use plan classification and zoning classification affecting the property. Highest And Best Use As Improved: The subject property is a vacant unimproved parcel and as such an analysis of the site as improved is not appropriate in this analysis. Market Value Indications “As Is”: Cost Approach: Not Applicable Income Capitalization Approach: Not Applicable Sales Comparison Approach: $30,000 Market Value Estimate as of April 12, 2023: $30,000 Appraisal Firm: Carlson, Norris and Associates, Inc. Appraisers Completing Report: Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 7 Conservation Features Summary Overview Project Name: Robert H Gore III Preserve Appraisal Project Folio numbers with owner(s) of record: 41507440009 Amy and Delsina Trigoura 1431 SW 85th Ave Pembroke Pines, FL 33025 Zoning and overlays: E-Estates Zoning Considerations for TDR’s, PHU, other endangered species: No Was the cost to mitigate wetlands or endangered species taken into consideration? If Yes, provide details. No Scope of proposed mitigation: None Land Area: 1.14 acres or 49,658 square feet Access for the parcel taken into consideration: Yes-Access is from public road 40th Ave SE Highest and Best Use: Single-Family Residential Date of estimated value: April 12, 2023 Estimated value: $30,000 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 8 Section 2 – Premise of the Appraisal Purpose of Appraisal: The purpose of this appraisal is to estimate the market value of the fee simple interest of the subject property described on an “as is” basis, under the reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP), as defined by the Appraisal Foundation. Use of the Appraisal: The intended use of this appraisal is the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended User of Appraisal: The intended user of the appraisal is the Collier County Board of County Commissioners. Client: The client for this report is the Collier County Board of County Commissioners. Competency of Appraiser: The appraisers' specific qualifications are included within this report. These qualifications serve as evidence of their competence for the completion of this appraisal assignment in compliance with the competency provision contained within the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Standards Board of the Appraisal Foundation. The appraisers' knowledge and experience, combined with their professional qualifications, are commensurate with the complexity of this assignment based on the following: • Professional experience • Educational background and training • Business, professional, academic affiliations and activities The appraiser has previously provided consultation and value estimates for vacant parcels located throughout Southwest Florida. Scope of Work: The Uniform Standards of Professional Appraisal Practice (USPAP) define the scope of work as: “the type and extent of research and analyses in an assignment”. “The scope of work includes, but is not limited to: the extent to which the property is identified, the extent to which DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 9 tangible property is inspected, the type and extent of market research and the type and extent of analysis applied to arrive at opinions or conclusions.” The scope of this appraisal has been to collect, confirm, and report data. Other general market data and conditions have been considered. Consideration has been given the property’s zoning and surrounding improvements and neighborhood. The work performed for this assignment included but is not limited to the following: • Extent to which the property was identified o The property was identified by its STRAP Number, address and legal description. • Extent to which the property was inspected o An inspection of the property being appraised as well as the neighborhood in which it is located was done on April 12, 2023. During the inspection, an inventory of the property attributes was collected based on visual observation. Please note, the appraiser was not able to gain full access to the interior portions of the site and therefore also relied on aerial visuals from the Collier County Property Appraisers website. • Type and extent of analysis applied o The value opinions presented in this report are based upon review and analysis of the market conditions affecting real property value, including land values and sales data for similar properties. o Three approaches were considered to be utilized in determining value. 1) Cost Approach – either replacement or reproduction cost is used to develop a value indication for the subject property. 2) Income Approach – valued on the ability of a property generating a cash stream. 3) Sales Comparison Approach – value indication is derived by comparing sales of similar properties. It is the most common and preferred method of land valuation when an appropriate supply of comparable sales is available. o As the subject property contains no improvements, the Cost Approach is not considered to be an applicable appraisal tool. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 10 o Vacant land is not generally purchased for its ability to generate a cash stream; therefore, the Income Approach is not utilized. o The analyst will utilize the Sales Comparison Approach exclusively in estimating the market value for the subject property. o Collection and analysis of comparable land sales in order to perform an opinion of value for the underlying land. ▪ An investigation of comparable land sales and active listings of similar unimproved properties were utilized. The sales were considered in order to make a comparative analysis which would lead to the completion of the Sales Comparison Approach. o The value opinion presented in this report is based upon review and analysis of the market conditions affecting real property value, including land values, the attributes of competitive properties, and sales data for similar properties. o Reconciling the value indications from the appropriate approaches to value into a final value opinion for the subject property; all as of the effective date of this report. o Preparation of a written report. To develop the opinion of value, Carlson, Norris and Associates, Inc. performed an appraisal as defined by the Uniform Standards of Professional Appraisal Practice (USPAP). In this appraisal, Carlson, Norris and Associates, Inc. used the Sales Comparison Approach to develop a reliable value indication. Furthermore, the value conclusion reflects information about the subject and market conditions. The appraisal of the subject parcel has been presented in the form of an Appraisal Report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2(a) of the USPAP. Property Rights Appraised: The property ownership rights appraised in this appraisal are those known as fee simple. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 11 Fee Simple Estate is defined as: “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.”1 Market Value Definition is defined in the Agencies’ appraisal regulations as: “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 are 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 own 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.” (Source: Interagency Appraisal and Evaluation Guidelines; December 10, 2010, Federal Register, Volume 75, Number 237, Page 77472) Date of Property Inspection: April 12, 2023 Date of Value Estimate “As Is”: April 12, 2023 Date of the Report: April 24, 2023 Sales History: The Uniform Standards of Professional Appraisal Practice requires a statement of the listings, purchase contracts and sales history of the subject property for the three years prior to the appraisal date. The most recent transfer for the subject occurred on May 22, 2019 and is recorded in a Warranty Deed in OR Book 5633, Page 2059 for the sum of $16,000; the purchaser is shown as Delsina and Amy Trigoura. A copy of the deed is included in the addenda section of this report. 1 Unless otherwise noted, all definitions in italics are taken from The Dictionary of Real Estate Appraisal, Seventh Edition, the Appraisal Institute, Chicago, Illinois (U.S., 2015) DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 12 Valuation History: The Uniform Standards of Professional Appraisal Practice requires the appraiser to divulge any services provided on the subject property during the preceding three years. Carlson, Norris and Associates has not previously appraised the subject in the past three years, nor have we provided additional services related to the subject property during this time period. Appraisal Analysis and Report Type: The Appraisal Standards Board controls the process of making an appraisal of a parcel of real estate. The Board issues rules and guidelines from which all appraisals and resulting reports are made. The process of administration of those rules and guidelines is addressed to the Real Estate Appraiser Commission of each respective state. The Appraisal Standards Board issues the rules and guidelines in the form of a document update published each year by The Appraisal Foundation. That document is entitled “The Uniform Standards of Professional Appraisal Practice” (USPAP). As of January 1, 2016, the two types of appraisal types are; Appraisal Report and Restricted Appraisal Report. The following definitions have been adopted for each type of report: • An Appraisal Report: A written report prepared under Standards Rule 2-2(a). • Restricted Appraisal Report: A written report prepared under Standards Rule 2-2(b) This appraisal is reported in an Appraisal Report format. Exposure Time: Exposure time is the estimated length of time the property would have been offered prior to a hypothetical market value sale on the effective date of appraisal. It is a retrospective estimate based on an analysis of recent past events, assuming a competitive and open market. It assumes not only adequate, sufficient, and reasonable time but also adequate, sufficient, and reasonable marketing effort. Exposure time is therefore interrelated with appraisal conclusion of value. An estimate of exposure time is not intended to be a prediction of a date of sale or a simple one-line statement. Instead, it is an integral part of the appraisal analysis and is based on one or more of the following: • statistical information about days on the market • information gathered through sales verification • interviews of market participants. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 13 The reasonable exposure period is a function of price, time, and use. It is not an isolated estimate of time alone. Exposure time is different for various types of real estate and under various market conditions. In consideration of these factors, we may have analyzed the following: • Exposure periods of comparable sales revealed during the course of this appraisal; • Macroeconomic exposure times for the subject property type across the Subject MSA and the entire United States as published in multiple articles and websites. • Knowledgeable real estate professionals. We have also had numerous discussions with brokers active in the Collier County - Southwest Florida area. All of these persons have indicated the land market has had varying degrees of activity dependent on type and location. We have also had discussions with multiple persons having active listings within the market area. These properties have been on the market from a few months to a few years. The realtors indicated that they have received mixed levels of interest in the properties at the list prices. Based on this information it is our opinion an exposure time of twelve months or less appears to be reasonable and appropriate. This exposure time assumes the subject parcel would have been competitively priced and aggressively promoted within the market area. Marketing Time is defined as: “An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.” Marketing time is the period a prospective investor would forecast to sell the subject property immediately after the date of value, at the value estimated. The marketing time is an estimate of the number of months it will require to sell the subject from the date of value, into the future. The anticipated marketing time is essentially a measure of the perceived level of risk associated with the marketability, or liquidity, of the subject property. The marketing time estimate is based on the data used in estimating the reasonable exposure time, in addition to an analysis of the anticipated DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 14 changes in market conditions following the date of appraisal. The future price for the subject (at the end of the marketing time) may or may not equal the appraisal estimate. The future price depends on unpredictable changes in the physical real estate, demographic and economic trends, real estate markets in general, supply/demand characteristics for the property type, and many other factors. Based on the premise that present market conditions are the best indicators of future performance, a prudent investor will forecast that, under the conditions described above, the subject will require a marketing time of twelve months or less. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 15 Section 3 – Description of Real Estate Appraised COLLIER COUNTY AREA ANALYSIS Collier County is located in southwest Florida and was established in 1923 when it was separated from Lee County. Collier County is named for Barron Collier, a New York City advertising mogul and real estate developer who moved to southwest Florida and established himself as a prominent business man and land owner. By the end of the 1920s, railroads and Tamiami Trail were in-place which opened the area to agricultural and resort development. Florida’s first commercial oil well was drilled in 1943, and the county’s pine and cypress logging industry flourished into the 1950s. The county’s economy boomed along with its population shortly after World War II. In a short span of 30 years the population increased from 6,500 to 86,000 by 1980. The economy was sustained from agribusiness, tourism and real estate. This turned the county into one of the fastest growing areas in the country. PHYSICAL FACTORS Collier County is the largest county in the state in terms of land area with 1,998 square miles which includes 821,600 acres of preserves, parks, and refuges. Along with the land area, Collier County also includes 307 square miles of water, giving Collier County a total size of 2,305 square miles. The most highly developed areas within the county are west of Interstate 75 and along the coastline of the Gulf of Mexico. Development becomes increasingly sparse when traveling east in the county. These eastern areas of the county contain a considerable amount of preserved land. There are three DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 16 incorporated cities within the county; namely the City of Naples, the City of Marco Island, and Everglades City. The county is famous for its subtropical climate with average high temperatures ranging from 74o Fahrenheit in January to 90o Fahrenheit in August. The average annual precipitation for the county is 54 inches. This area is also subject to tropical storms and hurricanes. The hurricane season runs from June through November. ECONOMIC-FINANCIAL FACTORS There are numerous economic factors that impact the supply and demand for all types of real estate and housing in any given area. These factors will be considered and discussed in the following paragraphs. Although these factors are considered individually, they do not act as independent agents in the marketplace. They interact and effect, one another. Therefore, the economic-financial factors considered, should be considered in totality, as a part of the economic framework. Population: Collier County has 385,980 people living within according to recent July 2021 Census population estimates, making Collier County Florida’s 17th most populous county. Collier County had a population of 321,520 in 2010 and experienced 16.9% growth from 2010 to 2020. Additional population estimates reflect population projections from 2020 to the year 2045 and compare the three coastal counties in the southwest Florida area. The counties include; Charlotte, Collier and Lee. Collier County’s population is predicted to increase to around 517,000 in year 2045. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 17 Tourism: Tourism is an important industry for Naples, Marco Island and the Everglades. As the leading employer and the primary economic engine for the region, the tourism industry is responsible for over 34,400 jobs in Collier County in 2020. Just over 1.5 million visitors in 2021 spent over $1.6 billion dollars, resulting in a total economic impact of over $2.4 billion dollars to Collier County. Collier County enacts a 5% tax on all hotel, campground and vacation rental stays of less than six months. The distribution of tourist development tax dollars is set according to Collier County ordinance. The funds are dispersed as follows; beach related projects with 42.56% of the total Tourist Tax, tourism promotion with 47.85%, and museums with 9.59%. Of the 42.56% for beach related projects, 3.58% is allocated for beach park facilities and the remaining 39.98% is used for nourishment, pass & inlet management. Of the 47.85% for tourism promotion, 33.57% is used for destination promotion and administration and the remaining 14.28% is used for amateur sports complex/debt. Lastly, of the 9.59% allocated for museums, 7.68% is used for county museum operations, and the remaining 1.91% is used for non-county museum grants. New Development: A relatively new town is developing in the eastern part of Collier County known as Ave Maria. The town is located on what was once largely agricultural land is centered around Ave Maria University, the country’s newest Catholic University. The university opened its doors in 2007 and currently has approximately 1,303 students, and offers 31 major and minor degree programs. The school expects to continue growing in size. The town of Ave Maria is designed to be a compact, walk-able, and self-sustaining, reflecting the community’s rural roots while offering a full range of residential options and commercial services to its residents. The Ave Maria community totals about 6,656 acres, of which 113 acres is designated as the University Campus. A Town Core anchored by the landmark oratory that also incorporates retail, commercial, and residential living space, provides a central connection between the town and the university. Business is expanding in Collier County as evidenced by a surgical device company that recently opened its doors on a site near Ave Maria University in the form of a $25 million manufacturing plant. This brought approximately 500 construction jobs to the area and currently employs around 350 workers. Ave Maria has experienced a severe mosquito problem, resulting in the region being sprayed more than 30 times via airplane with pesticides by the Collier Mosquito Control District in 2015, making it the most sprayed area in southwest Florida. A new town has also been proposed in Eastern Collier County. Collier Enterprises received the Rivergrass project through the Collier County Commission on January 28th 2020, allowing them to begin planning to develop a 1,000-acre township in Eastern Collier County. The plans were stalled as DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 18 the project’s impact on approximately 700 acres of primary panther habitat is being heavily opposed by wildlife organizations such as the Conservancy of Southwest Florida, among others. However, a recent 2021 court ruling rejected the Conservancy groups’ challenge to the development of Rivergrass. Furthermore, Collier County commissioners voted to approve Collier Enterprises project plans for two additional villages and a town hub in Eastern Collier County called Longwater, Bellmar, and the Town of Big Cypress. These two additional villages along with Rivergrass will encompass over 12,000 acres with the neighboring Town of Big Cypress, most of which will be for environmental preservation. Each of the villages will be 1,000 acres, with the Town of big Cypress acting as an anchor for all three. See site plan below for reference. Employment & Income: The most recently reported median household income for Collier County is at $70,217. Collier County’s unemployment rate has continued to decrease since 2020 and was at 2.2 percent as of December 2022, which was slightly lower than in December 2021. The overall trend of unemployment has been trending downward. From January 2010 until March 2020, Collier County had experienced downward trends in unemployment getting as low as almost 3%. Then in April 2020, the effects of COVID-19 resulted in unemployment peaking to 13.5% from only 2.5% in February two months prior. Unemployment remained elevated in the following months. The most recent data from DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 19 2022 shows that the unemployment rate has leveled back out to around 3% and has stayed consistent month to month, though recently the unemployment rate has continued to decrease to around 2.2%. See the table below. Collier County’s largest employment concentrations continue to be in industries that are fueled by population growth. The Retail Trade industry is the largest with 23,534 industry jobs. Health Care and Social Assistance is second with 23,378, and Real Estate and Rental Leasing is third with 22,378. The Construction industry and Accommodation and Food Services Industry round out the top five largest employers by industry in Collier County. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 20 Major employers in Collier County include NCH Healthcare System with 7,017 employees, Collier County School District with 5,604 employees, and Collier County Local Government with 5,119 employees. As the Collier County population matures, employment in the healthcare industry will continue to make up a larger part of overall employment. Collier’s top employers as of 2019 are listed below. Taxes: Florida is one of the few remaining states without a personal income tax. The absence of personal income taxes draws many people to Florida. Businesses enjoy additional incentive of low corporate income taxes. The Florida’s tax rate of 6% is one of the lowest in the U.S. and far below the 12% levied by some states. The largest share of households in Collier County pay $3,000+ in property taxes. The Florida statutes provide for the annual assessment and collection of property taxes on real and personal property. Property taxes are assessed and collected at the county level as revenue for counties, municipalities, school districts and special taxing districts. The tax rate is set by the taxing authority. One mill is equal to $1 per $1,000 of property value. The total just value for all real estate property types in Collier County for 2022 was $185,310,543,961. Prices: A price index is a tool that simplifies the measurement of price movements in a numerical series. Movements are measured with respect to the base period, when the index is set to 100. The current cost of living index in Collier County is 113 meaning that generally speaking the cost of living is more expensive in Collier County than the average cost of living throughout the United States. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 21 Specifically, Groceries are at 107.7, Housing is at 140.9, and Health is at 106.7. Below you can see the rest of the table and how it compares to the United States. Banking/Interest Rates/Financing: As of February 2023, the prime rate was reported at 7.75%. Approximately one year ago the prime rate was 3.25%. The federal discount rate is most recently reported to be 4.75%; a year ago was also .25%. The federal funds rate is 4.75%, while a year ago was also .25% Currently the benchmark rate for a 30 year fixed loan is 6.36%, a 15 year fixed loan is 5.66%, and a five-year/one-year adjustable arm rate at 5.43%. Financing both commercial and residential properties became difficult during the downturn in the economy. Financing for vacant land is the most difficult. Vacant land is currently being purchased by investors with cash and expectation of longer holding periods. Generally financing of improved DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 22 properties requires loans of 60%-75% of commercial properties and 90%-95% financing available for residential properties. Real Estate and Housing: Collier County experienced a significant increase in residential and commercial property values from 2004 through 2006. Several news publications rated Naples as the most over-valued area of the country with respect to residential housing values. The decline in residential property values began in 2006. Inventory levels began to rise as investors and owners positioned themselves to sell at a significant profit. However, buyers were reluctant to purchase any property with a sense that the economy as a whole was headed for trouble. Many investors were not able to meet their carrying costs and properties went into foreclosure. Southwest Florida became the epicenter for residential property foreclosures with communities such as Golden Gate at the forefront of the crisis in Collier County. Residential construction projects in various stages of development were stopped as housing inventories continued to rise and prices began to fall significantly. Southwest Florida thrived on the residential construction industry; and with no homes to build, this industry was quickly decimated. Contractors that supplied this industry typically ran their businesses from various industrial locations in Collier and Lee Counties. This type of property was the first commercial property to be adversely affected with retail and office properties following. There are 24+/- industrial parks and parks of commerce located throughout Collier County. Each park is proximate to Interstate-75 for connection to major air transportation and water ports. Collier County’s zoning allows the flexibility of properties of 19 acres or more to be zoned as Research and Technology Parks, which are based on commerce parks and offer advanced infrastructure to attract technology based businesses. New construction building permits are an indicator of health in an economy of a given area. Below is a chart showing single family permits monthly averages from January 2021 to January 2023. In the bottom of the recession in 2009, Collier County fell below 50 permits per month. In Collier County, 206 permits were issued in January 2023, a decrease of 155 permits (43 percent) from January 2022 (see chart below). New construction building permits include houses under construction and therefore reflect jobs in the construction industry. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 23 The median closed price of single-family Collier County home sales was $725,000 in January 2023, an increase of $49,001 (7 percent) compared to January 2022. The median price in Collier County has been rising steadily since 2012, with a recent peak in May 2022. See the chart below. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 24 Transportation: The infrastructure of the county continues to see improvements. Interstate 75 has been widened to six lanes from Fort Myers to Golden Gate Parkway in Naples. The County recently widened several major corridors such as Immokalee Road, Collier Boulevard, Rattlesnake Hammock Road and Goodlette-Frank Road. East Naples was not overlooked, with road widening projects along Collier Boulevard, Santa Barbara Boulevard and Radio Road. Major north south roads are: US 41, Interstate 75, Airport Pulling Road and Livingston Parkway. The Collier County Government has worked diligently to develop an efficient road system that will accommodate future growth; and it is likely to continue to develop the necessary road infrastructure in the years to come. Southwest Florida International Airport (RSW) in Fort Myers, Florida satisfies the passenger traffic needs for the fast growing population of Southwest Florida. RSW is one of the fastest growing airports in the nation, servicing more than 10 million passengers a year. More than two dozen commercial airlines currently serve Southwest Florida Regional Airport with non-stop service to more than 27 domestic and two international destinations. The Southwest Florida International Airport also maintains customs clearing facilities for international cargo. RSW is located off Interstate-75 in South Lee County, an approximate 30-minute drive from most areas of Naples. In 2005 the airport was completely updated and expanded to meet the growing demand of area businesses and visitors. The $386 million ultra-modern complex includes a two-story terminal with 28 aircraft gates along three concourses, a new taxiway, and new parking options that includes a three-story parking structure. The facility will allow for incremental expansion up to 65 gates. Construction was recently completed on a direct access connection between I-75 and the airport. Total passenger activity for the Southwest Florida International Airport exceeded 1,100,000 in January 2020, before a historical decrease in traffic in April 2020, when total passengers fell to 53,379 for the month. As we have noted earlier, the COVID-19 pandemic was keeping both Floridians and non-Floridians at home. However, recent statistics show that passenger activity has generally returned to pre-COVID-19 conditions. Total passenger traffic at RSW was 10,343,802 in 2022, up 1.1 percent from the total passenger traffic in 2019. These numbers indicated that the region continues to improve from the dip in passenger activity experienced in April 2020. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 25 The Naples Municipal Airport is a fully certificated air carrier airport. The airport also provides FBO services for general aviation including fueling and catering. It is the home to charter airlines, aircraft maintenance facilities, a restaurant, fire/rescue services, mosquito control, car rental agencies, the Collier County Sheriff’s Aviation Unit, flight schools, the Humane Society, and over 40 additional aviation and non-aviation businesses. The airport encompasses approximately 732 acres of land, approximately two miles northeast of Old Naples with convenient access to major roads and Interstate-75. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 26 POLITICAL-GOVERNMENTAL FACTORS The county government is headed by a Board of Commissioners. There are five commissioners, each assigned to a specific geographical area within the county. A County Manager coordinates most of the departments including county services, public services, community development/environmental services, utilities and transportation. Collier County has experienced an increase of 11.73% in budget between FY 2022 and FY 2023. The FY 2023 total net county budget is now $1,959,954,000. Education: The Collier County public school system currently contains a total of 63 schools with 48,000 students and 3,200 teachers. Collier County averages 3,200 graduates per year. The below chart shows more detail with regards to the public-school system. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 27 Collier County is home to several colleges and universities. As mentioned, Ave Maria University is a newly established Catholic University offering liberal arts-oriented baccalaureate degrees as well as some graduate degree programs. The county is also home to branch campuses of Florida Southwestern State College and Florida Gulf Coast University. Collier County has a high level of education attainment compared to other counties in Florida. Collier County has 35.9% of the population Age 25+ with a bachelor’s degree or higher compared to 30.5% in Florida and 32.9% in the United States. Only 10.1% of those within Collier County have less than a high school education. SOCIOLOGICAL FACTORS Recreation: Collier County offers a vast array of natural and historical attractions. Places to visit include the 52-acre Naples Zoo, the Collier County Museum, the Big Cypress National Preserve, the Museum of the Everglades, and the Naples Botanical Gardens. In addition to these listed, there are numerous other reserves, museums, zoos, etc that are available for tourists to visit. Healthcare: Within Collier County, there are the Naples Community Hospital, the North Collier Hospital, Regional Heart Institute, NCH Wellness Centers and various other clinics. As the largest county in Florida with a total area of 2,305 square miles, these medical facilities must provide services effectively to the entire county. Helicopter usage cuts critical minutes from transport time. 83.564% of those living within Collier County have health insurance compared to 86.53% throughout Florida and 90.63% throughout the United States. The highest percentage of those without healthcare coverage is from people making $25,000 at 20.3%. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 28 SUMMARY Collier County is located along the west coast of Florida along the Gulf of Mexico. The climate is sub- tropical with mild winters that allow for year-round enjoyment of the many attractions this area offers. Collier County is a desirable destination for residents and non-residents alike. Despite these many positives, portions of Collier County were greatly affected by the past housing debacle which resulted in a significant number of residential foreclosures. However, trends have been positive in most recent years. The availability of commercial vacant land, the county's numerous natural attractions, and the anticipated future population growth are all positive factors that bode well for this area over the long term. Collier County is considered to be a great place to live. The presence of a wide variety of industries in the area offers residents and potential residents diverse opportunities for employment. A significant amount of land is federally held in conservation in eastern portions of the county. There are also excellent recreational facilities throughout the county, with numerous golf courses, beaches, and parks. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 29 We invite your attention to the location map, which shows the relative location of the subject property in Naples. Location Map . DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 30 Market Area Map Market Area Description: Market area is defined as “The geographic or locational delineation of the market for a specific category of real estate, i.e., the area in which alternative, similar properties effectively compete with the subject property in the minds of probable, potential purchasers and users.” DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 31 Market Area: Boundaries: Northern Immokalee Road Southern US 41 Eastern SR 29 Western Interstate Highway 75 Life Stage: “Because market areas are perceived, organized, constructed, and used by people, each has a dynamic quality. Appraisers describe this quality as a market area’s life cycle. The complimentary land uses that make up neighborhoods and homogeneous land uses within districts typically evolve through four stages: • Growth – a period during which the market area gains public favor and acceptance • Stability – a period of equilibrium without marked gains or losses • Decline – a period of diminishing demand • Revitalization – a period of renewal, redevelopment, modernization and increasing demand” 2 It is our opinion that the subject market area is currently in the growth cycle. Recently the market has shown increased activity. Sales and permit activity for commercial and residential construction have been increasing. Public Transportation: Public transportation is provided by Collier Transit Maintenance/Condition: The majority of improvements are well maintained and in good condition. Property Compatibility: There is an established retail, commercial, retail and office area along Airport Pulling Road, Immokalee Road, Pine Ridge Road, Vanderbilt Beach Road, and Tamiami Trail (US-41). Due to the high traffic counts in this area, retail uses include shopping centers, restaurants, and various other single- tenant retailers. Supporting residential abounds along secondary roadways and land uses are primarily single-family residential or multifamily. Generally speaking, agricultural and rural residential use is located east of Interstate Highway 75. Appeal/Appearance: This area has strong appeal. Appearance ranges from mostly newer construction and some older structures with generally good to average appearance. Neighborhood Access: Good access exists from major north-south corridors including Collier Boulevard, Goodlette Frank Road, Livingstone Road, Airport Pulling Road, US-41 (Tamiami Trail), and I-75. The major east-west corridors include Golden Gate Boulevard, Vanderbilt Beach Road, Pine Ridge Road, and Immokalee Road. Police/Fire: Police: Collier County Sheriff / Fire-rescue: Collier County 2 The Appraisal of Real Estate, Fourteenth Edition, , The Appraisal Institute, Chicago, Illinois (U.S., 2014) DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 32 Development Potential: There is residential, agricultural, and commercial zoned vacant land available in the market area. Most exists is to the east portion of the market area. Future commercial development will be seen mainly along US-41, Airport-Pulling Road, Vanderbilt Beach Road, Immokalee Road and Collier Boulevard. Agricultural properties being subdivided into smaller rural residential parcels. Development Trend: Residential and commercial properties have had decreasing vacancies and increasing lease rates. Brokers estimate continued improvement in this area that could lead to new development in the near future. Characteristics of Land Usage: Immediate properties in the subject market are mostly agricultural and residential uses. Supply of Vacant Tracts: Vacant land is available in the market. Demand for Vacant Tracts: The supply appears to be in balance with demand at this time. Neighboring Property Uses: Residential, both single and multi-family, general business, office, retail and agricultural uses. Allowable Uses in the District: Residential both single and multi-family, general business, office, retail, agricultural and governmental uses. Vacancy rates: Commercial/Agricultural: 2% - 5% Single Family: 3% - 8% Interview with market participants: The appraiser was able to speak via phone conversations with real estate brokers who are knowledgeable of the market area. These individuals were contacted to verify sales prices and asking prices of surrounding properties similar to the subject. Specific names and phone numbers of the individuals contacted were found by using the services of LoopNet and CoStar and MLS. For the benefit of the reader, we have listed the names, contact information on the sales exhibits found later in this report. Legal Description: The legal description of the subject was obtained from the most recent deed on file with Collier County Property Appraiser’s Office (OR 5633-2059) and displayed as follows: Owner of Record: According to information obtained from the Collier County Property Appraiser’s office and the Collier County Tax Collector’s office, the current owner of record for the subject property is listed as follows: Amy and Delsina Trigoura 1431 SW 85th Ave Pembroke Pines, Florida 33025 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 33 Assessed Value and Taxes: According to the Collier County Tax Collector’s Office the subject property is identified by its Parcel Number 41507440009. For the tax year of 2022 the subject property had combined assessed values of $11,600 at a millage rate of 10.9632 resulting in an annual tax burden of $151.70. Please note the 2020-2022 tax analysis in tabular form that follows. The tax summary chart represents resents a summary of the assessed values, taxable values, ad valorem taxes, non-ad valorem taxes and millage rates. Year Assessed Value Taxable Value County Millage Rate Ad Valoreum Non-Ad- Valorem Tax Liability 2022 $11,600 $11,600 10.9632 $151.70 $0.00 $151.70 2021 $10,454 $10,454 11.4183 $120.43 $0.00 $120.43 2020 $9,690 $9,690 11.3084 $109.58 $0.00 $109.58 41507440009 Tax Analysis Delinquent Taxes: According to information obtained from the Collier County Tax Collector’s office there are no delinquent or outstanding taxes on the subject property. Site Description: We invite your attention to the following aerial and plat maps which shows the relative size, configuration and location of the subject property. This will be followed by general site information and data as well as information on the physical characteristics and economic factors that affect the property. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 34 Subject Aerial Map Plat Map DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 35 General Site Information Address: Parcel Number: 40th Ave SE, Naples, Florida 34117 41507440009 Physical Characteristics of the Site Frontage: Approximately 75 feet along 40th Ave SE Total Site Area: 1.14 acres or 49,658 square feet per the Collier County Property Appraiser records. We were not provided with a site survey. Shape of Tract: Rectangular Access: The subject has access from 40th Ave SE, an unpaved road with connection to Desoto Blvd S to the west and is a dead end to the east of the property. Corner Influence: This property is not located on a corner. Utilities to Site: Flood Designation: No utilities were observed at the time of inspection. Flood Zone Code AH, Flood Zone Panel 120067-12021C0445H, Dated May 16, 2012. See Flood Map in addenda. Easements: Typical utility easements are assumed to exist. Road easement along 40th Ave SE frontage. Site Improvements: The site has no improvements. Topography: The subject parcel is fully wooded with brush ground covering. According to the National Wetlands Inventory Map the site is 100% Forested/Shrub Wetlands. Additionally, an FDEP informal wetland determination map indicates wetlands as well as hydric slough and depressional soils present on site. The USDA Web Soil Survey Map shows half of the subject as Brynwood Fine sand-Urban land complex and the other half as Cypress Lake Riviera-Copeland find sand. Due to the wetlands indicated on the subject property, an Environmental Resource Permit from the Florida Department of Environmental Protection would be required for any activities involving the altercation of surface water flows. Economic Factors Affecting the Site Supply of Vacant Tracts: There is an adequate number of vacant residential/agricultural zoned and residential/agricultural permissible sites located within the immediate and general vicinity of the subject property. Demand for Vacant Tracts: Supply and demand appear to be in-line with each other, although demand has been improving recently. Neighboring Property Uses: Properties located along 40th Ave SE generally consist of limited semi- rural residential uses. Zoning allows for a maximum of one DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 36 development unit per 2.25 gross acres Land Use Designation: Estates Zoning Classification: E-Estates Allowable Uses in the District: Allowable uses in the district will be discussed in detail in the following comprehensive land use plan classification discussion and zoning discussion. In addition, they will be considered in the highest and best use analysis for the property. National Wetlands Inventory: The subject is located in a Freshwater Forested/Shrub Wetland habitat classified as PFO2/1Cd and PFO1Cd. Map is displayed below. System Palustrine (P): The Palustrine System includes all nontidal wetlands dominated by trees, shrubs, persistent emergents, emergent mosses or lichens, and all such wetlands that occur in tidal areas where salinity due to ocean-derived salts is below 0.5 ppt. It also includes wetlands lacking such vegetation, but with all of the following four characteristics: (1) area less than 8 ha (20 acres); (2) active wave-formed or bedrock shoreline features lacking; (3) water depth in the deepest part of basin less than 2.5 m (8.2 ft) at low water; and (4) salinity due to ocean-derived salts less than 0.5 ppt. Class Forested (FO): Characterized by woody vegetation that is 6 m tall or taller. Subclass Needle-Leaved Deciduous (2): This subclass, consisting of wetlands where trees or shrubs are predominantly deciduous and needle-leaved, is represented by young or stunted trees such as tamarack or bald cypress. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 37 Split Subclass Broad-Leaved Deciduous (1) : Woody angiosperms (trees or shrubs) with relatively wide, flat leaves that are shed during the cold or dry season; e.g., black ash (Fraxinus nigra). Water Regime Seasonally Flooded (C) : Surface water is present for extended periods especially early in the growing season, but is absent by the end of the growing season in most years. The water table after flooding ceases is variable, extending from saturated to the surface to a water table well below the ground surface. Special Modifier Partially Drained/Ditched (d) : A partly drained wetland has been altered hydrologically, but soil moisture is still sufficient to support hydrophytes. Drained areas that can no longer support hydrophytes are not considered wetland. This Modifier is also used to identify wetlands containing, or connected to, ditches. The Partly Drained/Ditched Modifier can be applied even if the ditches are too small to delineate. The Excavated Modifier should be used to identify ditches that are large enough to delineate as separate features; however, the Partly Drained/Ditched Modifier also should be applied to the wetland area affected by the ditching. Comprehensive Land Use Plan Classification: According to information obtained from the Collier County Planning Development department, the subject site has a comprehensive land use plan classification known as Estates. ESTATES DESIGNATION The Estates Land Use Designation is characterized by low density semi-rural residential lots with limited opportunities for other land uses. Typical lots are 2.25 acres in size. However, there are some legal non-conforming lots as small as 1.14 acres. Residential density is limited to a maximum of one unit per 2.25 gross acres, or one unit per legal non-conforming lot of record, exclusive of guesthouses. Multiple family dwelling units, duplexes, and other structures containing two or more principal dwellings, are prohibited in all Districts and Subdistricts in this Designation. Generally, the Estates Designation also accommodates future non-residential uses, including: ● Conditional uses and essential services as defined in the Land Development Code, except as prohibited in the Neighborhood Center Subdistrict. Also, refer to the Conditional Uses Subdistrict. ● Parks, open space and recreational uses. ● Group Housing shall be permitted subject to the definitions and regulations as outlined in the Collier County Land Development Code (Ordinance No. 04-41, adopted June 22, 2004, effective October 18, 2004) and consistent with locational requirements in Florida Statutes (Chapter 419.001 F.S.). DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 38 ● Schools and school facilities in the Estates Designation north of I-75, and where feasible and mutually acceptable, co-locate schools with other public facilities, such as parks, libraries and community centers to the extent possible. Group Housing includes the following type facilities: • Family Care Facility if occupied by not more than six (6) persons shall be permitted in residential areas. • Group Care Facility, • Care Units, • Adult Congregate Living Facilities, and • Nursing Homes. All of the above uses shall be consistent with all of the Goals, Objectives and Policies of the Golden Gate Area Master Plan. Zoning Classification: Estates District (E). The purpose and intent of the Estates Zoning District (E)* is to provide lands for low density residential development in a semi-rural to rural environment, with limited agricultural activities. In addition to low density residential density with limited agricultural activities, the E district is also designed to accommodate as Conditional Uses, Development that provides services for and is compatible with the low density residential, semi-rural and rural character of the E district. The E district corresponds to and implements the estate land use designation on the future land use map of the Collier County GMP, although, in limited instances, it may occur outside of the estates land use designation. The maximum density permissible in the E district shall be consistent with and not exceed the density permissible or permitted under the estates district of the future land use element of the Collier County GMP or as provided under the Golden Gate Master Plan. Permitted uses include: 1.Single-family dwelling. 2.Family care facilities, subject to section 5.05.04. 3.Essential services, as set forth in section 2.01.03. 4.Educational plants, as an essential service. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 39 Subject Property Photographs View: Looking west along 40th Ave SE. Subject to the left. Photograph date: April 12, 2023 Taken by: Hannah Dwyer View: Looking east along 40th Ave SE. Subject to the right. Photograph date: April 12, 2023 Taken by: Hannah Dwyer DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 40 Subject Property Photographs View: Looking south at the subject property frontage from 40th Ave SE Photograph date: August 1, 2022 Taken by: Hannah Dwyer DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 41 Section 4 – Highest and Best Use Analysis The principal of highest and best use is defined as: “The reasonably probable use of property that results in the highest value. The four criteria that the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity.” The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum profitability. • Permissible Use (Legal) - what uses are permitted by zoning and deed restrictions on the site in question? • Possible Use- to what uses is it physically possible to put the site in question? • Feasible Use-, which possible and permissible uses will produce any net return to the owner of the site? • Highest and best Use- among the feasible uses, which use will produce the highest net return or the highest present worth? HIGHEST AND BEST USE AS VACANT Legally Permissible Use: Factors that impact the legally permissible uses for the subject property include such things as the comprehensive land use plan classification, zoning classification, deed restrictions and government regulations. No specific deed restrictions are known relating to the property. The subject has a comprehensive land use plan classification of Estates and is zoned (E) Estates. Some of the uses permitted include; Low-density residential with limited agriculture, including, but not limited to: single-family dwelling; fruit and vegetable growth for personal consumption ; keeping fowl or poultry (max 25); educational plants as an essential service; keeping horses and livestock (2/acre); recreational facilities that are an integral part of residential development. Residential use is not to exceed 1-DU per/2.25-acres. Due to the wetlands indicated on the subject property, an Environmental Resource Permit from the Florida Department of Environmental Protection would be required for any activities involving the altercation of surface water flows. Physically Possible Uses: The physical aspects of the subject impact legally permissible development. The site has a rectangular configuration containing a total of 49,658 square feet or 1.14 acres of site area, more or less. The property has good frontage of 75 feet on 40th Ave SE. There are wetlands present on site and the property is fully wooded with brush covering. This DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 42 impacts developability and value for properties of this nature. Currently, no utilities were present on site. The size of the parcel is sufficient to support low density residential use. Economically and Financially Feasible Uses: Typically, the highest and best use analysis is a process to eliminate potential uses. In other words, once the uses that are legally permissible have been determined, consideration of uses which are physically possible will tend to reduce the legally permissible uses or reinforce them. Likewise, consideration of the economic and financial aspects of a given property will tend to further refine the uses which have been previously described as legally permissible and physically possible. The physical characteristics of this property include vacant low density residential along 40th Ave SE. There is an abundance of Estate zoned vacant land in the immediate area. The most economic and financially feasible uses of the property would be for development of the site as limited agriculture under the permitted uses or for low-density residential development. Maximally Productive Uses: At this point in the highest and best use analysis, the analyst has considered which uses are reasonably considered to be legal, physically possible as well as economically and financially supported. The zoning and land use allow for a range of uses including agricultural such as fruit and vegetable growth for personal consumption and low-density horse and livestock as well as low density residential. Considering the near-by low density residential properties, it is our opinion that low density residential use has the most development potential given the location of the property. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 43 Section 5 – Valuation of the Subject VALUE ESTIMATE BY THE COST APPROACH Cost Approach is defined as: “A set of procedures through which a value indication is derived for the fee simple estate by estimating the current cost to construct a reproduction of (or replacement for) the existing structure, including an entrepreneurial incentive or profit; deducting depreciation from the total cost; and adding the estimated land value. Adjustments may then be made to the indicated value of the fee simple estate in the subject property to reflect the value of the property interest being appraised.” Since there are no improvements to consider, the cost approach will not be used in this appraisal. VALUE ESTIMATE BY THE INCOME APPROACH The Income Approach is defined as “A set of procedures through which an appraiser derives a value indication for an income-producing property by converting its anticipated benefits (cash flows and reversion) into property value. This conversion can be accomplished in two ways. One year's income expectancy can be capitalized at a market-derived capitalization rate or at a capitalization rate that reflects a specified income pattern, return on investment, and change in the value of the investment. Alternatively, the annual cash flows for the holding period and the reversion can be discounted at a specified yield rate.” The Income Approach is widely applied in appraising income-producing properties. Anticipated future income and/or reversions are discounted to a present worth figure through the capitalization process. Since vacant agricultural zoned land is typically not purchased for its ability to generate a positive cash stream, the income approach is not used in this appraisal. VALUE ESTIMATE BY THE SALES COMPARISON APPROACH Sales Comparison Approach is defined as: “A set of procedures in which a value indication is derived by comparing the property being appraised to similar properties that have been sold recently, then applying appropriate units of comparison and making adjustments to the sale prices of the comparables based on the elements of comparison. The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 44 common and preferred method of land valuation when an adequate supply of comparable sales are available.” The Sales Comparison Approach involves the direct comparison of sales of similar properties, adjustments for variances, and correlation of the results into a property value indication. Adjustments to the sale prices of competitive properties selected for comparison are considered as they relate to the subject property and to the various dissimilar investment features. The application of this approach produces an estimate of value for a property by comparing it with similar properties which have been sold or are currently offered for sale in the same or competing areas. The valuation of the subject site involves research, analysis, and comparison of sales of similar properties to the subject. There are several units of comparison applicable for appraisal purposes. Due to the nature of the subject property and comparable sales, it is our opinion the sales price per square foot would be the most appropriate for utilization. This unit is calculated by dividing the sale price of the comparable sales by the number of the square feet contained within the sale. The subject site is being valued based on highest and best use; and as such, data selection begins by limiting the sales considered to include only those sites with a highest and best use similar to that of the subject. From these sales, only the most similar to the subject in terms of physical and locational characteristics were selected. The appraiser’s research uncovered multiple sales of sites considered appropriate for comparison purposes. These transactions were included in the analysis process. The appraiser also considered two active listings. In the analysis process, the analyst will utilize a quantitative procedure. In the initial step the appraiser will utilize a cumulative adjustment for each of the sale properties considering property rights, financing, conditions of sale, expenditures immediately after the sale and market conditions (commonly known as time). As the adjustments are cumulative in nature, they must be performed in the order in which they occur. Next the analyst will utilize a qualitative procedure by considering physical characteristics including location, site size, land use/zoning classification, utilities, access and site condition/topography. After completion of the analysis and adjustment process, the appraiser will estimate an appropriate value per square foot and multiply this by the number of square feet contained within the property in order DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 45 to estimate the market value for the site. This value estimate will then be rounded to an appropriate figure for appraisal purposes. We now invite your attention to a land sales location map which follows. This map shows the relative location of each of the comparables to that of the subject property. Following this will be a land sales exhibit which will contain land sales data sheets for each transaction utilized in the analysis process showing the relative size, configuration and location of the site as well as the relative information for each individual sales transaction. Following the land sales exhibit will be a pending sale and active listing similar to the subject property followed by a summary chart showing the relevant information for the subject and each of the comparable sales as well as the adjustments and factors which were considered in providing an overall rating for each of the comparable properties. The comparable sales map is displayed below. COMPARABLE SALES MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 46 COMPARABLE 1 Property Reference: Property Type: Residential Acreage Vacant Land Address: 30th AVE SE Naples, FL 34117 County: Collier Location: North side of 30th Ave SE STRAP/ID: 41341360002 Grantor: Angel Roger Grantee: EYBD-LLC Legal Data: Sale Date: March 29, 2023 Sale Price: $45,000 Sale Price per Sq. Ft.: $0.91 Sale Price per Acre: $39,474 Recording: 6230-3289 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2819 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 47 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 30th Ave SE Wetlands/Uplands: Wetlands 85% Soils: Hydric Slough Soils Sale Analysis: Sale Price: $45,000 Financing: Cash to Seller Price per SF: $0.91 Price per Acre: $39,474 Sale Confirmation: Verification: Karla Petty-Agent, 563-650-9162 Verifying Appraiser: Hannah Dwyer, April 15, 2023 Sale History: No qualified sales in prior 5 years Comments: This is a vacant wooded parcel located off 30th Ave SE in Naples. The site is unimproved with 85% wetlands or 0.97 acres according to a DEP report for the property. The uplands portion consists of a small roadside berm area. Soils appear to be 100% hydric slough. Zoning allows for low density residential/agricultural uses. The property was on the market for 187 days at an asking price of $47,900. CNA Data # 2819 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 48 COMPARABLE 2 Property Reference: Property Type: Residential Acreage Vacant Land Address: 32nd AVE SE Naples, FL 34117 County: Collier Location: South side of 32nd Ave SE STRAP/ID: 41397520003 Grantor: B & G Landholdings LLC Grantee: Donna Petit-Fort Legal Data: Sale Date: October 10, 2022 Sale Price: $29,000 Sale Price per Sq. Ft.: $0.58 Sale Price per Acre: $25,439 Recording: 6181-3039 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2820 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 49 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 32nd Ave SE Wetlands/Uplands: Wetlands 96% Soils: None Adverse Apparent Sale Analysis: Sale Price: $29,000 Financing: Cash to Seller Price per SF: $0.58 Price per Acre: $25,439 Sale Confirmation: Verification: Lisa Ann Lagergren-Agent, 609-432-1382 Verifying Appraiser: Hannah Dwyer, April 16, 2023 Sale History: $155,000 on 4/25/22. Part of six parcel sale Comments: This is a vacant wooded parcel located off 32nd Ave SE in Naples. The site is unimproved with 96% wetlands or 1.09 acres according to a DEP report for the property. The uplands portion consists of a small roadside berm area. Zoning allows for low density residential/agricultural uses. The property was previously sold in April of 2022 as part of six parcel sale for $150,000. The property was on the market for 151 days, with a list price starting at $50,000 and decreasing several times before selling at $29,000. The parcel has been listed for sale since December of 2022 for an asking price of $45,000. CNA Data # 2820 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 50 COMPARABLE 3 Property Reference: Property Type: Residential Acreage Vacant Land Address: 16th AVE SE Naples, FL 34117 County: Collier Location: South side of 16th Ave SE STRAP/ID: 41102880006 Grantor: Maritza and Moises Pimentel Grantee: Porselvan Thamizharsi Legal Data: Sale Date: August 12, 2022 Sale Price: $30,000 Sale Price per Sq. Ft.: $0.60 Sale Price per Acre: $26,316 Recording: 6163-3702 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2818 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 51 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 16th Ave SE Wetlands/Uplands: Wetlands 98% Soils: Depressional and Hydric Slough Soils Sale Analysis: Sale Price: $30,000 Financing: Cash to Seller Price per SF: $0.60 Price per Acre: $26,316 Sale Confirmation: Verification: Kandi Phillips-Agent, 239-595-1239 Verifying Appraiser: Hannah Dwyer, April 15, 2023 Sale History: No sales in prior 5 years Comments: This is a vacant wooded parcel located off 16th Ave SE in Naples. The site is unimproved with 98% wetlands or 1.12 acres according to a DEP report for the property. The wetlands determination requires an ERP (wetland) permit in order to develop on the site. Soils are depressional and hydric slough. Zoning allows for low density residential/agricultural uses. The selling agent stated that this was an arm's length transaction. CNA Data # 2818 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 52 PENDING SALE Property Reference: Property Type: Residential Acreage Vacant Land Address: 24th AVE SE Naples, FL 34117 County: Collier Location: South side of 32nd Ave SE STRAP/ID: 41163040005 Grantor: Charles Bennett Grantee: N/A Legal Data: Closing Date: Unknown Pending Sale Price: $25,000 Sale Price per Sq. Ft.: $0.50 Sale Price per Acre: $21,930 Recording: N/A Interest Conveyed: Fee Simple Deed Conveyed: N/A Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2821 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 53 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 24th Ave SE Wetlands/Uplands: Wetlands 92% Soils: 100% Depressional Slough Sale Analysis: Pending Sale Price: $25,000 Financing: N/A Price per SF: $0.50 Price per Acre: $21,930 Sale Confirmation: Verification: Eddy Rudner-Agent, 239-784-8788 Verifying Appraiser: Hannah Dwyer, April 16, 2023 Sale History: No prior sales listed Comments: This is the pending sale of a vacant wooded parcel located off 24th Ave SE in Naples. The site is unimproved with 92% wetlands or 1.00 acres (excluding road ROW) according to a DEP report for the property. Zoning allows for low density residential/agricultural uses. The property was on the market for 72 days at an asking price of $29,000 before going under contract for $25,000 in what will be an arm's length transaction. According to the listing agent, the sale is still pending due to probate processing and he was unsure of when the exact closing date would be. CNA Data # 2821 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 54 ACTIVE LISTING Property Reference: Property Type: Residential Acreage Vacant Land Address: 30th AVE SE Naples, FL 34117 County: Collier Location: South side of 32nd Ave SE STRAP/ID: 41449640006 Grantor: Jose Ronda Grantee: N/A Legal Data: Listing Date: April 10, 2023 Listing Price: $29,900 List Price per Sq. Ft.: $0.60 List Price per Acre: $26,228 Recording: N/A Interest Conveyed: Fee Simple Deed Conveyed: N/A Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2822 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 55 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 30th Ave SE Wetlands/Uplands: Wetlands 88% Soils: 100% Depressional Slough Listing Analysis: List Price: $29,900 Financing: N/A Price per SF: $0.60 Price per Acre: $26,228 Sale Confirmation: Verification: Tony Arias-Listing Agent, 239-253-2845 Verifying Appraiser: Hannah Dwyer, April 16, 2023 Sale History: No qualified sales in prior 5 years Comments: This is the active listing of a vacant wooded parcel located off 30th Ave SE in Naples. The site is unimproved with 88% wetlands or 1.00 acres according to a DEP report for the property. Zoning allows for low density residential/agricultural uses. Soils appear to be 100% depressional slough. The property has been on the market for 11 days at an asking price of $29,900. CNA Data # 2822 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 56 Criteria Subject Sale 1 Sale 2 Sale 3 Pending Sale Active Listing Location 40th Ave SE 30th AVE SE 32nd AVE SE 16th AVE SE 24th AVE SE 30th AVE SE Naples Naples Naples Naples Naples Naples Recording -6230-3289 6181-3039 6163-3702 6181-3039 6181-3039 Sales Price -$45,000 $29,000 $30,000 $25,000 $29,900 Sale/Appraisal Date April 12, 2023 March 29, 2023 October 10, 2022 August 12, 2022 May 1, 2023 April 10, 2023 Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 49,658 Parcel Size (Acres)1.14 1.14 1.14 1.14 1.14 1.14 Sale Price -$45,000 $29,000 $30,000 $25,000 $29,900 Sale Price per Square Foot -$0.91 $0.58 $0.60 $0.50 $0.60 Transactional Adjustments Property Rights -Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Financing -Cash to Seller Cash to Seller Cash to Seller N/A N/A Conditions of Sale -Arms Length Arms Length Arms Length Arms Length N/A Expenditures Immediately after Sale -$0 $0 $0 $0 $0 Market Conditions -$0 $0 $0 $0 $0 Adjusted Sale Price -$45,000 $29,000 $30,000 $25,000 $29,900 Adjusted Sale Price per sq. ft. -$0.91 $0.58 $0.60 $0.50 $0.60 Physical Properties Location Naples Naples Naples Naples Naples Naples Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 49,658 Land Use Estates Designation Estates Designation Estates Designation Estates Designation Estates Designation Estates Designation Zoning E E E E E E Utilities None None None None None None Access From 38th Ave SE From 30th Ave SE From 32nd Ave SE From 16th Ave SE From 24th Ave SE From 30th Ave SE Topography/Site Condition Fully Wooded Fully Wooded Fully Wooded Fully Wooded Fully Wooded Fully Wooded Wetlands 100%85%96%98%92%88% Permit Required Yes Yes Yes Yes Yes Yes Location Similar Similar Similar Similar Similar Parcel Size Similar Similar Similar Similar Similar Land Use Similar Similar Similar Similar Similar Zoning Similar Similar Similar Similar Similar Utilities Similar Similar Similar Similar Similar Access Similar Similar Similar Similar Similar Topography/Site Condition Similar Similar Similar Similar Similar Wetlands Superior Similar Similar Similar Similar Permit Required Similar Similar Similar Similar Similar Overall Rating Superior Similar Similar Similar Similar Land Sales Adjustment Analysis - Qualitative Physical Property Ratings DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 57 Adjustment Analysis: The sales were compared to each other individually and collectively as well as being compared to the subject property in order to assist in the adjustment process. Property Rights: “An element of comparison in the sales comparison approach; comparable sales can be adjusted for the effect of differences in the real property rights (fee simple, leased fee, leasehold, easements, or other encumbrances, etc.) involved in the transactions being compared.” In this analysis all property rights conveyed were fee simple, no adjustments were necessary. Financing: “The manner in which a transaction was financed; an element of comparison in the sales comparison approach whereby comparable properties can be adjusted for the influence of differences between a transaction’s financing terms and those assumed in the valuation of a subject property.” In this analysis all of the transactions were cash to the seller, no adjustments were necessary. Conditions of Sales: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the motivations of either the buyer or a seller in a transaction.” In this analysis, the comparable sales are all “arm’s length” transactions including no conditions of sale. Expenditures Immediately After Sale: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for any additional investment (e.g., curing deferred maintenance) that the buyer needed to make immediately after purchase for the properties to have similar utility to the subject property being valued.” The appraiser is not aware of any expenditures after sale for the comparables; no adjustment for this factor was required. Market Conditions: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the points in the real estate cycle at which the transactions occur. Sometimes called a time adjustment because the differences in dates of sale are often compared, although the usage can be misleading because property values do not change merely as the result of the passage of time.” The sales transactions occurred between August 2022 (Sale 3) and March 2023 (Sale 1). Realtors familiar with this market area confirmed that both land and improved property values had been increasing, especially in the subjects immediate neighborhood towards the end of 2021 and early 2022, but have leveled off in recent months. No adjustments were warranted for this category. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 58 Physical Characteristics: Next the sales were considered and compared with one another and the subject for physical characteristics. These include location, parcel size, land use classification, zoning classification, utilities, access and site condition. The analyst will utilize a qualitative procedure by considering physical differences in the sales properties when compared to the subject and applying an overall rating of similar, superior or inferior. Location Adjustment: The subject property is located along the south side of 40th Ave SE in Naples, east of Desoto Blvd S, the two-lane road that leads into the subjects neighborhood. All of the sales are located within the same immediate neighborhood as the subject and in close proximity. The sales were considered similar in this category. Size: The subject property contains 1.14 acres or 49,658 square feet. All of the comparable sales are the exact size of the subject and therefore considered similar. Land Use Classification: The subject property has a land use classification of Estates Designation. All of the comparable sales have the same land use designation as the subject. Zoning Classification: The subject property is zoned (E) Estates District. All of the comparable sales have the same zoning as the subject. Utilities: The subject site currently has no utilities. This is the same for all of the comparables. Access: The subject property is accessible from frontage along 40th Ave SE. All of the sales are considered similar to the subject with access through frontage along nearby roadways. Topography/Site Condition: The subject is vacant, fully wooded with ground brush covering. All of the sales are considered similar to the subject in this category. Wetlands: The subject is 100% freshwater forested wetlands with an FDEP wetlands determination map also indicating the entire site as wetlands. The sales have wetland determinations ranging from 85% to 96%. Sale 1 was considered superior to the subject, having the least amount of wetlands present on site. The remaining sales were considered overall similar. Permit Required: Due to the subjects wetlands determination, an ERP (environmental Resource Permit) would be required in order to develop the land. All of the sales are considered similar in this category. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 59 Land Sales Discussion: Following will be a brief discussion of each of the sales utilized in this analysis to estimate the market value for the subject property. While the active listing and pending sale are supportive in determining current market values, they are not relied upon as they are not closed sales. Land Sale One is the March 29, 2023 purchase of the vacant site located off 30th Ave SE, Naples, Florida. The site contains 1.14 acres and was acquired for $45,000 or $0.91 per square foot. Overall, this sale is rated superior to the subject due to the lesser indicated wetlands present on site. Land Sale Two is the October 10, 2022 purchase of the vacant site located off 32nd Ave SE in Naples, Florida. The site contains 1.14 acres and was acquired for $29,000 or $0.58 per square foot. Overall, this sale is rated similar to the subject in all categories. Land Sale Three is the August 12, 2022 purchase of the vacant site located off 16th Ave SE in Naples, Florida. The site contains 1.14 acres and was acquired for $30,000 or $0.60 per square foot. Overall, this sale is rated as similar to the subject in all categories. Pending Sale This is pending sale of a vacant site located off 24th Ave SE in Naples, Florida. The site contains 1.14 acres and is under contract for $25,000 or $0.50 per square foot. Overall, this pending sale is rated similar to the subject in all categories. Active Listing This is an active listing for a vacant site located off 30th Ave SE, Naples, Florida. The site contains 1.14 acres and is listed for $29,900 or $0.60 per square foot. Overall, this active listing is rated as similar to the subject in all categories. Please note the statistical data from the final adjusted closed sale prices presented below. Range of Values Adj. Sales Price Per SF Maximum $0.91 Minimum $0.58 Mean $0.70 Median $0.60 Final Per Sq. Ft. Estimate $0.60 Reconciliation of Sales Comparison Approach DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 60 Final Analysis: Three sales were utilized in the analysis process. The value indicators show an adjusted range from a low of $0.58 per square foot (Sale 2) to a high of $0.91 per square foot (Sale 1). The mean and median value indications are $0.70 per square foot and $0.60 per square foot, respectively. Sales 2 and 3 are considered the most similar to the subject and as such are the best representations of vacant land in the subject market. Sale One is the most recent sale, however, it is considered superior to the subject due to having less wetlands present on site. All three sales are of the same size, topography, zoning and land use classification. All of the comparable sales are in close proximity to the subject. The three sales utilized in this report were considered the best available for comparison purposes. Based on all the preceding information it is our opinion the subject property warrants a value of $0.60 per square foot which is near the median value as well as being closer to Sales 2 and 3. Multiplying $0.60 by the 49,658 square feet contained within the subject site provides a value indication of $29,795 or $30,000 rounded. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 61 Section 6 – Reconciliation of Value Summary of Value Conclusions “As-Is” Cost Approach Not Applied Income Approach Not Applied Sales Comparison Approach $30,000 The Cost Approach is based upon the principle of substitution, which states that a prudent purchaser would not pay more for a property than the amount required to purchase a similar site and construct similar improvements without undue delay, producing a property of equal desirability and utility. Since there are no improvements to consider, the cost approach was not used in this appraisal. The Income Approach compares rentals of similar properties to the subject. The derived market rental rates are capitalized at a rate which considers available market financing and investor equity return requirements. Vacant land is typically not purchased for its ability to generate a positive cash stream. Therefore, the income approach was not used in this appraisal. The Sales Comparison Approach references sales of similar properties located in competitive areas in the market area as researched. The sales analyzed provide a range of value indications which supports the final value conclusion. The sales utilized in this analysis provide a range of actual purchase prices for properties considered to be similar to the subject. The appraiser properly considered each of the sales studied as well as the listing and analyzed each of these properties in relationship to the subject in order to arrive at a value estimate for the subject property. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 62 Section 7 – Cer tification and Limiting Conditions Certification of Michael Jonas, MAI, AI-GRS, CCIM I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results.7 • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • As of the date of this report, Michael Jonas has completed the Standards and Ethics Education Requirements for Candidates of the Appraisal Institute. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 63 • As of the date of this report, Michael Jonas has completed the continuing education program for Designated Members of the Appraisal Institute. • Michael Jonas has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Michael Jonas has not made a personal inspection of the property that is the subject of this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Michael Jonas is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Michael Jonas has not appraised the subject in the last three years. He has not provided any other services related to the property in the last three years. • Hannah Dwyer, Registered Appraiser Trainee License: RI25089, contributed five hours relating to development, research, inspection, and writing of this report. • I, the supervisory appraiser of a registered appraiser trainee who contributed to the development or communication of this appraisal, hereby accepts full and complete responsibility for any work performed by the registered appraisal trainee named in this report as if it were my own work. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 64 Certification of Hannah Dwyer I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • Hannah Dwyer has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Hannah Dwyer has made a personal inspection of the property that is the subject of this report. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 65 • No one has provided significant real property appraisal assistance to the persons signing this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Hannah Dwyer is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Hannah Dwyer has not appraised the subject in the last three years. She has not provided any other services related to the property in the last three years. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 66 General Assumptions & Limiting Conditions Information Used: No responsibility is assumed for accuracy of information furnished by others or from others, including the client, its officers and employees, or public records. We are not liable for such information or for the work of contractors, subcontractors and engineers. The comparable data relied upon in this appraisal has been confirmed with one or more parties familiar with the transaction unless otherwise noted; all are considered appropriate for inclusion to the best of my factual judgment and knowledge. Certain information upon which the opinions and values are based may have been gathered by research staff working with the appraiser. Names, professional qualifications and extent of their participation can be furnished to the client upon request. Legal, Engineering, Financial, Structural or Mechanical Nature, Hidden Components, Soil: No responsibility is assumed for matters legal in character or nature nor matters of survey, nor of any architectural, structural, mechanical or engineering nature. No opinion is rendered as to the legal nature or condition of the title to the property, which is presumed to be good and marketable. The property is appraised assuming it is free and clear of all mortgages, liens or encumbrances, unless otherwise stated in particular parts of this report. The legal description is presumed to be correct, but I have not confirmed it by survey or otherwise. I assume no responsibility for the survey, any encroachments or overlapping or other discrepancies that might be revealed thereby. I have inspected, as far as possible by observation, the land thereon; however, it was not possible to personally observe conditions beneath the soil or hidden; as a result, no representation is made herein as to such matters unless otherwise specifically stated. The estimated market value assumes that no such conditions exist that would cause a loss of value. I do not warrant against the occurrence of problems arising from any of these conditions. It is assumed that there are no hidden or unapparent conditions to the property, soil, subsoil or structures, which would render them more or less valuable. No responsibility is assumed for any such conditions or for any expense or engineering to discover them. Information relating to the location or existence of public utilities has been obtained through inquiry to the appropriate utility authority, or has been ascertained from visual evidence. No warranty has been made regarding the exact location or capacities of public utility systems. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. Legality of Use: The appraisal is based on the premise that there is or will be full compliance with all applicable Federal, State and local environmental regulations and laws, unless otherwise stated in the report; and that all appropriate zoning, building and use regulations and restrictions of all types have been or will be complied with and required licenses, consent, permits or other authority, whether local, State, Federal and/or private, have been or can be obtained or renewed for the use intended and considered in the value estimate. Component Values: The distribution of the total valuation of this report between land and improvements applies only under the proposed program of utilization. The separate valuations of land and buildings must not be used in conjunction with any other appraisal, and are invalid if so used. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 67 A report related to an estate that is less than the whole fee simple estate applies only to the fractional interest involved. The value of this fractional interest, plus the value of all other fractional interests, may or may not equal the value of the entire fee simple estate considered as a whole. A report relating to the geographic portion of a larger property applies only to such geographic portion and should not be considered as applying with equal validity to other portions of the larger property or tract. The value for such geographic portions, plus the value of all other geographic portions, may or may not equal the value of the entire property or tract considered as a single entity. All valuations in the report are applicable only under the estimated program of the highest and best use and are not necessarily appropriate under other programs of use. Auxiliary and Related Studies: No environmental or impact studies, special market study or analysis, highest and best use analysis study or feasibility study has been requested or made by us unless otherwise specified in this report or in my agreement for services. I reserve the unlimited right to alter, amend, revise or rescind any of these statements, findings, opinions, values, estimates or conclusions upon any subsequent study or analysis or previous study or analysis that subsequently becomes available to us. Dollar Values, Purchasing Power: The value estimates and the costs used herein are as of the date of the estimate of value. All dollar amounts are based on the purchasing power and price of the United States dollar as of the date of value estimate. Inclusions: Furnishings and equipment or business operations, except as otherwise specifically indicated, have been disregarded, with only the real estate being considered. Proposed Improvements Conditioned Value: For the purpose of this appraisal, on- or off-site improvements proposed, if any, as well as any repairs required, are considered to be completed in a good and workmanlike manner according to information submitted and/or considered by us. In cases of proposed construction, the report is subject to change upon inspection of the property after construction is complete. The estimate of value, as proposed, is as of the date shown, as if completed and operating at levels shown and projected. Value Change, Dynamic Market Influences: The estimated value is subject to change with market changes over time. Value is highly related to interest rates, exposure, time, promotional effort, supply and demand, terms of sale, motivation and conditions surrounding the offering. The value estimate considers the productivity and relative attractiveness of the property both physically and economically in the marketplace. The estimate of value in this report is not based in whole or in part upon race, color or national origin of the present owners or occupants of the properties in the vicinity of the property appraised. In the event this appraisal includes the capitalization of income, the estimate of value is a reflection of such benefits and my interpretation of income and yields and other factors which were derived from general and specific market information. Such estimates are made as of the date of the estimate of value. As a result, they are subject to change, as the market is dynamic and may naturally change over time. The date upon which the value estimate applies is only as of the date of valuation, as stated in the letter of transmittal. The appraisal assumes no responsibility for economic or physical factors occurring at some later date which may affect the opinion stated herein. An appraisal is the product of a professionally trained person, but nevertheless is an opinion only, and not a provable fact. As a personal opinion, a valuation may vary between appraisers based upon the same facts. Thus, the appraiser warrants only that the value conclusions are his best DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 68 estimate as of the date of valuation. There are no guaranties, either written or implied, that the property would sell for the expressed estimate of value. Title Review: Unless otherwise stated, the appraiser has not reviewed an abstract of title relating to the subject property. No title search has been made, and the reader should consult an attorney or title company for information and data relative to the property ownership and legal description. It is assumed that the subject title is marketable, but the title should be reviewed by legal counsel. Any information given by the appraiser as to a sales history is information that the appraiser has researched; to the best of my knowledge, this information is accurate, but not warranted. Management of the Property: It is assumed that the property which is the subject of this report will be under prudent and competent ownership and management over the entire life of the property. If prudent and competent management and ownership are not provided, this would have an adverse effect upon the value of the property appraised. Confidentiality: We are not entitled to divulge the material (evaluation or valuation) content of this report and analytical findings or conclusions, or give a copy of this report to anyone other than the client or his designee, as specified in writing, except as may be required by the Appraisal Institute, as they may request in confidence for ethic enforcement, or by a court of law with the power of subpoena. All conclusions and opinions concerning the analyses as set forth herein are prepared by the appraisers whose signatures appear. No change of any item in the report shall be made by anyone other than the appraiser, and the firm shall have no responsibility if any such unauthorized change is made. Whenever our opinion herein with respect to the existence or absence of fact is qualified by the phrase or phrases "to the best of our knowledge", "it appears" or "indicated", it is intended to indicate that, during the course of our review and investigation of the property, no information has come to our attention which would give us actual knowledge of the existence or absence of such facts. The client shall notify the appraiser of any error, omission or invalid data herein within 10 days of receipt and return of the report, along with all copies, to the appraiser for corrections prior to any use whatsoever. Neither our name nor this report may be used in connection with any financing plans which would be classified as a public offering under State or Federal Security Laws. Copies, Publication, Distribution, Use of Report: Possession of this report, or any copy thereof, does not carry with it the right of publication, nor may it be used for other than its intended use. The physical report remains the property of the firm for the use of the client, with the fee being for the analytical services only. This report may not be used for any purpose by any person or corporation other than the client or the party to whom the report is addressed. Additional copies may not be made without the written consent of an officer of the firm, and then only in its entirety. Neither all nor any part of the contents of this report shall be conveyed to the public through advertising, public relations effort, news, sales or other media without my prior written consent and approval of the client. It has been assumed that the client or representative thereof, if soliciting funds for his project, has furnished to the user of this report complete plans, specifications, surveys and photographs of land and improvements, along with all other information which might be deemed necessary to correctly analyze and appraise the subject property. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 69 Authentic Copies: Any copy that does not have original signatures of the appraiser is unauthorized and may have been altered and, therefore, is considered invalid. Testimony, Consultation, Completion of Contract for Appraisal Services: A contract for appraisal, consultation or analytical services is fulfilled and the total fee payable upon completion of the report. The appraisers or those assisting in the preparation of the report will not be asked or required to give testimony in court or hearing because of having made the appraisal in full or in part, nor will they be asked or required to engage in post appraisal consultation with client or third parties except under separate and special arrangement and at an additional fee. Any subsequent copies of this appraisal report will be furnished on a cost-plus expenses’ basis, to be negotiated at the time of request. Limit of Liability: Liability of the firm and the associates is limited to the fee collected for preparation of the appraisal. There is no accountability or liability to any third party. Fee: The fee for this appraisal or study is for the service rendered, and not for time spent on the physical report. The acceptance of the report by the client takes with it the agreement and acknowledgement that the client will pay the negotiated fee, whether said agreement was verbal or written. The fee is in no way contingent on the value estimated. Special Limiting Conditions: The Americans with Disabilities Act became effective January 26, 1992. Notwithstanding any discussion of possible readily achievable barrier removable construction items in this report, Carlson, Norris and Associates, has not made a specific compliance survey and analysis of this property to determine whether it is in conformance with the various detailed requirements of the A.D.A. It is possible that a compliance survey of the property together with a detailed analysis of the requirements of the A.D.A. could reveal that the property is not in compliance with one or more of the requirements of the A.D.A.; If so, this fact could have a negative effect on the value estimated herein. Since Carlson, Norris and Associates has no specific information relating to this issue, nor is Carlson, Norris and Associates qualified to make such an assessment, the effect of any possible noncompliance with the requirements of the A.D.A. was not considered in estimating the value of the subject property. This analysis is made in conformity with the requirements with the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Conduct of the Appraisal Institute. Extraordinary Assumption is defined as: “An assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser's opinions or conclusions. Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis.” An extraordinary assumption may be used in an assignment only if: • It is required to properly develop credible opinions and conclusions. • The appraiser has a reasonable basis for the extraordinary assumption. • Use of the extraordinary assumption results in a credible analysis; and • The appraiser complies with the disclosure requirements set forth in USPAP for extraordinary assumptions. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 70 Please note the following extraordinary assumptions: • A soil analysis for the site has not been provided for the preparation of this appraisal. In the absence of a soil report, it is a specific assumption that the site has adequate soils to support the highest and best use. The analyst is not an expert in area of soils, and would recommend that an expert be consulted. • It is assumed that there are no hidden or unapparent conditions to the property, soil, or subsoil, which would render them more or less valuable. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. The analyst is not an expert with respect to subsurface conditions, and would recommend that an expert be consulted. • It is assumed that there are no hazardous materials either at ground level or subsurface. None were noted during the property inspection. The analyst is not an expert in the evaluation of site contamination, and would recommend that an expert be consulted. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 71 Section 8 – Addenda DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 72 SUBJECT WARRANTY DEED DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 73 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 74 FDEP Informal Wetland Determination Map/NRCS Hydric Slough Model DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 75 NATIONAL WETLANDS MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 76 USDA SOIL MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 77 FLOOD MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 78 APPRAISERS' LICENSES LICENSE FOR MICHAEL JONAS, MAI, AI-GRS LICENSE FOR HANNAH DWYER DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 79 QUALIFICATIONS OF MICHAEL P. JONAS, MAI, AI-GRS, CCIM STATE-CERTIFIED GENERAL REAL ESTATE APPRAISER RZ2623 EDUCATION: University of Central Florida - 1999 BSBA – Finance PROFESSIONAL EDUCATION: Appraisal Institute: National USPAP Update Course, 2012, 2014, 2016, 2020, 2022 Appraisal Institute: 2018 Legislative VALUEvent , 2018 Appraisal Institute: Advanced Income Capitalization, 2003 Appraisal Institute: Advancing the Appraisal Profession, 2019 Appraisal Institute: Analyzing Distressed Real Estate, 2007 Appraisal Institute: Appraisal Laws and Rules, 2000, 2002, 2004, 2020, 2022 Appraisal Institute: Appraisal Report Writing, 2005 Appraisal Institute: Artificial Intelligence, AVMS, 2019 Appraisal Institute: Business Practice and Ethics, 2012, 2016, 2019, 2020 Appraisal Institute: Capital Reserve Studies 2022 Appraisal Institute: Central Florida Real Estate Forum, 2022 Appraisal Institute: Desktop Appraisals 2020 Appraisal Institute: Evaluations for Commercial and Residential Appraisers, 2022 Appraisal Institute: FL State Law for Real Estate Appraisers, 2004 Appraisal Institute: Florida Appraisal Laws and Rules, 2012, 2014, 2016 Appraisal Institute: Florida Real Estate Valuation, 2011 Appraisal Institute: Florida State Law for Real Estate Appraisers, 2006 Appraisal Institute: Fundamentals of Separating Real Estate, 2012 Appraisal Institute: Insurance Appraisal, 2011 Appraisal Institute: National USPAP Update Course, 2000, 2002, 2004, 2006, 2008, 2010, 2012 Appraisal Institute: Real Estate Damages, 2011 Appraisal Institute: Reappraising, Readdressing, Reassigning, 2007 Appraisal Institute: Review Involving Appraisals by Multiple Appraisers, 2022 Appraisal Institute: Review Theory – General, 2014 Appraisal Institute: Roles/Responsibilities Supervisor/Trainee, 2006, 2008 Appraisal Institute: Specialty Appraisal Continued Education, 2000, 2002, 2004, 2006, 2008, 2012, 2014, 2016 2020, 2022 Appraisal Institute: State Law for Real Estate Appraisers, 2008, 2010, 2012 Appraisal Institute: The Appraiser as an Expert Witness, 2016 Appraisal Institute: The Paperless Real Estate Appraisal Office, 2022 Appraisal Institute: Trial Components, 2016 Appraisal Institute: Uniform Appraisal Standards for Federal Land Acquisitions, 2007 Bert Rodgers: Continuing Real Estate Education, 2004, 2006, 2021 Bob Hogue: CE for Florida Real Estate Professionals, 2016 CCIM Institute: Financial Analysis Commercial Investment, 2008 CCIM Institute: Financial Analysis for Commercial, 2008 CCIM Institute: Investment Analysis Commercial Investment, 2009 CCIM Institute: Investment Analysis Commercial, 2009 CCIM Institute: Market Analysis Commercial Investment, 2008 CCIM Institute: User Decision Analysis Commercial Industrial, 2009 CLE International: Eminent Domain, 2006 Cooke: CE for Real Estate Professionals, 2015 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 80 DPBR: FREAB Board Meeting, 2007 Florida Dept. Revenue: Real Property Appraiser Special Magistrates VAB Training, 2022 Larson Educational Services: Core Law, 2010 McKissock: Supervisor – Trainee Course for Florida, 2019 NABOR Ethics Training: 2004, 2008, 2012, 2016 EXPERIENCE: 1999 – 2000 Clayton, Roper & Marshall Orlando, FL 2000 – 2001 Chapman & Associates Sarasota, FL 2001 – 2008 Coast Engineering Consultants, Inc Naples, FL 2008 – 2009 Orion Bank. Naples, FL 2009 – 2011 Iberia Bank Naples, FL 2011 – 2014 Integra Realty Resources Naples, FL 2014 – 2016 Capstone Valuation Advisors, LLC Naples, FL 2016 – 2019 MPJ Real Estate Services, Inc. Naples, FL 2019 – Present Carlson, Norris & Associates Fort Myers & Naples, FL 2022 – Special Magistrate, Collier County Value Adjustment Board PROFESSIONAL MEMBERSHIP: Appraisal Institute, Member (MAI / AI-GRS) No. 12480 Certified Commercial Investment Member, CCIM No. 18275 Certification, State Certified General Appraiser RZ2623 Member, Naples Area Board of Realtors State of Florida, Registered Real Estate Broker BK700992 Properties appraised include: subdivisions, retail centers, motels, commercial buildings, industrial buildings, warehouses, mobile home parks, professional offices, medical offices, office/warehouse condominiums, single family homes, duplexes, apartment projects, individual condominium projects, residential lots, acreage, wetlands, special use properties, ranches, conservation easements hotels, marinas, mixed-use subdivisions, regional malls, gas stations, self-storage facilities and eminent domain cases. Appraisal clients include: banks, savings and loan associations, attorneys, corporations, builders, developers, mortgage companies, insurance companies, home transfer companies, private individuals, and local, state and federal government agencies. Qualified as an expert witness in Monroe and Collier County Circuit Court DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 81 QUALIFICATIONS OF HANNAH V. DWYER STATE-REGISTERED TRAINEE APPRAISER RI25089 EDUCATION: Western Governors University- Bachelor of Science – Business Administration, Management Expected Graduation- May 2023 PROFESSIONAL EDUCATION: National 15-Hour USPAP Course – September 2020 National Appraising for Supervisors and Trainees- October 2020 Florida Appraisal Law- October 2020 Basic Appraisal Principles – January 2021 Basic Appraisal Procedures – March 2021 Marshall & Swift Commercial Cost Approach Certification- March 2022 National 15-Hour USPAP Course- September 2022 Florida Appraisal Law- October 2022 The Income Approach: An Overview- October 2022 EXPERIENCE: 2021-Present: Carlson, Norris and Associates, Inc. Fort Myers, Florida PROFESSIONAL MEMBERSHIP: Certification - State-Registered Trainee Appraiser RI25089 Properties appraised/assisted include: commercial buildings, industrial buildings, warehouses, professional offices, medical offices, office/warehouse condominiums, acreage, multi-family, special use properties, and other miscellaneous properties. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 1919 Courtney Drive | Fort Myers, FL 33901 | Phone 239.936.1991 | www.carlsonnorris.com Real Estate Valuation Experts Trusted since 1985 April 24, 2023 Collier County Board of Commissioners Attention: Roosevelt Leonard, R/W-AC, Senior Review Appraiser Real Property Management 3335 Tamiami Trail East, Suite 101 Naples, Florida 34112 Re: 1.14 Acres of Vacant Land 40th Ave SE Naples, Florida 34117 Our File Number: 23-165-2 PO #4500223050 Dear Mr. Leonard, At your request and authorization, Carlson, Norris and Associates, Inc. have prepared an appraisal presented in an Appraisal Report of the market value for the above referenced real property. Per the request of the client, we have provided the market value of the subject on an As-Is basis. The interest appraised includes the fee simple estate of the subject property. The subject property is vacant land located off 40th Ave SE in Naples, Florida. The site is rectangular in shape, contains 1.14 acres or 49,658 square feet and is located along the south side of 40th Ave SE, north of I-75. The site is vacant, fully wooded and 100% forested/shrub wetlands. There are no structural improvements. The site will be more fully described within the body of the attached report. Data, information, and calculations leading to the value conclusion are incorporated in the report following this letter. The report, in its entirety, including all assumptions and limiting conditions, is an integral part of, and inseparable from, this letter. Any special assumptions and limiting considerations were especially noted in Section 7 of this report. Your attention is directed to these General Assumptions and Limiting Conditions which are part of this report. The following appraisal sets forth the most pertinent data gathered, the techniques employed, and the reasoning leading to the opinion of value. The analyses, opinions and conclusions were developed based on, and this report has been prepared in conformance with, our interpretation of the guidelines and recommendations set forth in the Uniform Standards of Professional Appraisal Practice (USPAP) of the Appraisal Foundation, the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute, the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA) and Title XI Regulations. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 2 April 24, 2023 Page 2 Carlson, Norris and Associates, Inc. does not authorize the out-of-context quoting from or partial reprinting of this appraisal report. Further, neither all nor any part of this appraisal report shall be disseminated to the general public by the use of media for public communication without the prior written consent of the appraiser signing this report. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). PLEASE NOTE: The natural disaster known as Hurricane Ian made landfall on the west coast of Florida on September 28, 2022 with maximum sustained winds of 150 mph, causing severe levels of damage to SWFL. Ian was the first category 4 hurricane to impact SWFL since hurricane Charley in 2004 and became the most devastating tropical system to hit Florida in more than 84 years. During the storm, nearly 2.6 million Floridians lost power with the majority of customers in Lee and Charlotte County experiencing the highest levels of outages between 80% and 95% without power. The storm surge as a result of the hurricane reached record highs with preliminary analysis suggesting areas such as Fort Myers Beach had surges up to 10-15 feet above normally dry ground. Sanibel Island was also among the hardest areas hit. The Sanibel causeway, which is the only connection the island has to the mainland, had areas of its structure washed away. Other areas such as Naples, Key West and Cape Coral had extensive storm surge damage with surges reaching above 7 feet in some areas. Please refer to the attached appraisal report, plus exhibits, for documentation of the value estimates contained herein. It has been a pleasure to assist you in this assignment. If you have any questions concerning the analysis, or if Carlson, Norris and Associates can be of further service, please contact us. Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 3 SUBJECT AERIAL PHOTOGRAPH 1.14 ACRES OF VACANT LAND 40th AVE SE NAPLES, FLORIDA 34117 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 4 TABLE OF CONTENTS SUBJECT AERIAL PHOTOGRAPH ............................................................................................................ 3 SECTION 1 - SUMMARY OF SALIENT FACTS ....................................................................... 5 CONSERVATION FEATURES SUMMARY OVERVIEW ........................................................................................... 7 SECTION 2 – PREMISES OF THE APPRAISAL ...................................................................... 8 INTENDED USE AND USER OF APPRAISAL ........................................................................................................ 8 SCOPE OF WORK.............................................................................................................................................. 8 SALES HISTORY ............................................................................................................................................. 11 VALUATION HISTORY ...................................................................................................................................... 12 APPRAISAL ANALYSIS AND REPORT TYPE ...................................................................................................... 12 EXPOSURE TIME ............................................................................................................................................. 12 MARKETING TIME ........................................................................................................................................... 13 SECTION 3 – DESCRIPTION OF REAL ESTATE APPRAISED ................................................ 15 COLLIER COUNTY AREA ANALYSIS ................................................................................................................ 15 LOCATION MAP .............................................................................................................................................. 29 MARKET AREA DESCRIPTION ......................................................................................................................... 30 LEGAL DESCRIPTION ...................................................................................................................................... 32 OWNER OF RECORD ...................................................................................................................................... 32 ASSESSED VALUE AND TAXES ....................................................................................................................... 33 SITE DESCRIPTION .......................................................................................................................................... 33 SUBJECT PROPERTY PHOTOGRAPHS ............................................................................................................. 39 SECTION 4 – HIGHEST AND BEST USE ANALYSIS ............................................................. 41 HIGHEST AND BEST USE AS THOUGH VACANT ............................................................................................... 41 SECTION 5 – VALUATION OF THE SUBJECT ...................................................................... 43 VALUE ESTIMATE BY THE COST APPROACH ................................................................................................. 43 VALUE ESTIMATE BY THE INCOME APPROACH .............................................................................................. 43 VALUE ESTIMATE BY THE SALES COMPARISON APPROACH ......................................................................... 43 SECTION 6 – RECONCILIATION OF VALUE ........................................................................ 61 SUMMARY OF VALUE CONCLUSIONS .............................................................................................................. 61 SECTION 7 – CERTIFICATION AND LIMITING CONDITIONS ................................................. 62 CERTIFICATION OF MICHAEL JONAS, MAI, AI-GRS, CCIM ........................................................................... 62 CERTIFICATION OF HANNAH DWYER ............................................................................................................... 64 GENERAL ASSUMPTIONS & LIMITING CONDITIONS ......................................................................................... 66 SECTION 8 – ADDENDA .................................................................................................... 71 SUBJECT WARRANTY DEED……………………………………………………………………………….…...72 FDEP MAP……………………………………………………………………………………………………..74 WETLANDS MAP ............................................................................................................................................. 75 SOIL MAP ....................................................................................................................................................... 76 FLOOD MAP .................................................................................................................................................... 77 APPRAISER'S LICENSES ................................................................................................................................. 78 QUALIFICATIONS OF MICHAEL JONAS, MAI, AI-GRS, CCIM ......................................................................... 79 QUALIFICATIONS OF HANNAH DWYER ............................................................................................................ 81 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 5 Section 1 - Summary of Salient Facts Property Reference: 41507440009 Property Type: Vacant Land Property Address: 40th Ave SE Naples, Florida 34117 Report Format: Appraisal Report Date Of Inspection: April 12, 2023 Date Of Value: April 12, 2022 Date Of Report: April 24, 2023 Real Estate Interest Appraised: Fee Simple Purpose Of Appraisal: The purpose of this appraisal is to provide our estimate of the "as is" market value of the fee simple interest of the subject property for our client according to the reporting standards of the Uniform Standards of Professional Appraisal Practice (USPAP), and subject to the extraordinary assumptions stated herein. Use of the Appraisal: The intended use of the appraisal is to assist the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended Users: Appraisal Client: The intended user of this appraisal is the Collier County Board of County Commissioners. The client for this appraisal assignment is the Collier County Board of County Commissioners. Location: The property is located along the south side of 40th Ave SE, north of I-75 in Naples, Florida. The subject property can be found in Section 33, Township 49, Range 28, in Collier County, Florida. Site Description: The site is rectangular in shape, contains 49,658 square feet or 1.14 acres and is located along the south side of 40th Ave SE. The site is fully wooded and is made up of 100% Freshwater Forested/Shrub Wetlands according to the National Wetlands Inventory map. In addition, the USDA Web Soil Survey Map shows half of the subject as Brynwood Fine sand-Urban land complex and the other half as Cypress Lake Riviera-Copeland find sand. The property is currently vacant and unimproved. The site will be more fully described within the body of the attached report. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 6 Comprehensive Land Use Plan Designation: Estates Designation Zoning Classification: E-Estates Highest And Best Use As Vacant: The highest and best use for the site would be for low density residential development consistent with the comprehensive land use plan classification and zoning classification affecting the property. Highest And Best Use As Improved: The subject property is a vacant unimproved parcel and as such an analysis of the site as improved is not appropriate in this analysis. Market Value Indications “As Is”: Cost Approach: Not Applicable Income Capitalization Approach: Not Applicable Sales Comparison Approach: $30,000 Market Value Estimate as of April 12, 2023: $30,000 Appraisal Firm: Carlson, Norris and Associates, Inc. Appraisers Completing Report: Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 7 Conservation Features Summary Overview Project Name: Robert H Gore III Preserve Appraisal Project Folio numbers with owner(s) of record: 41507440009 Amy and Delsina Trigoura 1431 SW 85th Ave Pembroke Pines, FL 33025 Zoning and overlays: E-Estates Zoning Considerations for TDR’s, PHU, other endangered species: No Was the cost to mitigate wetlands or endangered species taken into consideration? If Yes, provide details. No Scope of proposed mitigation: None Land Area: 1.14 acres or 49,658 square feet Access for the parcel taken into consideration: Yes-Access is from public road 40th Ave SE Highest and Best Use: Single-Family Residential Date of estimated value: April 12, 2023 Estimated value: $30,000 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 8 Section 2 – Premise of the Appraisal Purpose of Appraisal: The purpose of this appraisal is to estimate the market value of the fee simple interest of the subject property described on an “as is” basis, under the reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP), as defined by the Appraisal Foundation. Use of the Appraisal: The intended use of this appraisal is the user, the Collier County Board of County Commissioners, in the potential acquisition of the subject property. Intended User of Appraisal: The intended user of the appraisal is the Collier County Board of County Commissioners. Client: The client for this report is the Collier County Board of County Commissioners. Competency of Appraiser: The appraisers' specific qualifications are included within this report. These qualifications serve as evidence of their competence for the completion of this appraisal assignment in compliance with the competency provision contained within the Uniform Standards of Professional Appraisal Practice as promulgated by the Appraisal Standards Board of the Appraisal Foundation. The appraisers' knowledge and experience, combined with their professional qualifications, are commensurate with the complexity of this assignment based on the following: • Professional experience • Educational background and training • Business, professional, academic affiliations and activities The appraiser has previously provided consultation and value estimates for vacant parcels located throughout Southwest Florida. Scope of Work: The Uniform Standards of Professional Appraisal Practice (USPAP) define the scope of work as: “the type and extent of research and analyses in an assignment”. “The scope of work includes, but is not limited to: the extent to which the property is identified, the extent to which DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 9 tangible property is inspected, the type and extent of market research and the type and extent of analysis applied to arrive at opinions or conclusions.” The scope of this appraisal has been to collect, confirm, and report data. Other general market data and conditions have been considered. Consideration has been given the property’s zoning and surrounding improvements and neighborhood. The work performed for this assignment included but is not limited to the following: • Extent to which the property was identified o The property was identified by its STRAP Number, address and legal description. • Extent to which the property was inspected o An inspection of the property being appraised as well as the neighborhood in which it is located was done on April 12, 2023. During the inspection, an inventory of the property attributes was collected based on visual observation. Please note, the appraiser was not able to gain full access to the interior portions of the site and therefore also relied on aerial visuals from the Collier County Property Appraisers website. • Type and extent of analysis applied o The value opinions presented in this report are based upon review and analysis of the market conditions affecting real property value, including land values and sales data for similar properties. o Three approaches were considered to be utilized in determining value. 1) Cost Approach – either replacement or reproduction cost is used to develop a value indication for the subject property. 2) Income Approach – valued on the ability of a property generating a cash stream. 3) Sales Comparison Approach – value indication is derived by comparing sales of similar properties. It is the most common and preferred method of land valuation when an appropriate supply of comparable sales is available. o As the subject property contains no improvements, the Cost Approach is not considered to be an applicable appraisal tool. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 10 o Vacant land is not generally purchased for its ability to generate a cash stream; therefore, the Income Approach is not utilized. o The analyst will utilize the Sales Comparison Approach exclusively in estimating the market value for the subject property. o Collection and analysis of comparable land sales in order to perform an opinion of value for the underlying land. ▪ An investigation of comparable land sales and active listings of similar unimproved properties were utilized. The sales were considered in order to make a comparative analysis which would lead to the completion of the Sales Comparison Approach. o The value opinion presented in this report is based upon review and analysis of the market conditions affecting real property value, including land values, the attributes of competitive properties, and sales data for similar properties. o Reconciling the value indications from the appropriate approaches to value into a final value opinion for the subject property; all as of the effective date of this report. o Preparation of a written report. To develop the opinion of value, Carlson, Norris and Associates, Inc. performed an appraisal as defined by the Uniform Standards of Professional Appraisal Practice (USPAP). In this appraisal, Carlson, Norris and Associates, Inc. used the Sales Comparison Approach to develop a reliable value indication. Furthermore, the value conclusion reflects information about the subject and market conditions. The appraisal of the subject parcel has been presented in the form of an Appraisal Report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2(a) of the USPAP. Property Rights Appraised: The property ownership rights appraised in this appraisal are those known as fee simple. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 11 Fee Simple Estate is defined as: “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.”1 Market Value Definition is defined in the Agencies’ appraisal regulations as: “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 are 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 own 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.” (Source: Interagency Appraisal and Evaluation Guidelines; December 10, 2010, Federal Register, Volume 75, Number 237, Page 77472) Date of Property Inspection: April 12, 2023 Date of Value Estimate “As Is”: April 12, 2023 Date of the Report: April 24, 2023 Sales History: The Uniform Standards of Professional Appraisal Practice requires a statement of the listings, purchase contracts and sales history of the subject property for the three years prior to the appraisal date. The most recent transfer for the subject occurred on May 22, 2019 and is recorded in a Warranty Deed in OR Book 5633, Page 2059 for the sum of $16,000; the purchaser is shown as Delsina and Amy Trigoura. A copy of the deed is included in the addenda section of this report. 1 Unless otherwise noted, all definitions in italics are taken from The Dictionary of Real Estate Appraisal, Seventh Edition, the Appraisal Institute, Chicago, Illinois (U.S., 2015) DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 12 Valuation History: The Uniform Standards of Professional Appraisal Practice requires the appraiser to divulge any services provided on the subject property during the preceding three years. Carlson, Norris and Associates has not previously appraised the subject in the past three years, nor have we provided additional services related to the subject property during this time period. Appraisal Analysis and Report Type: The Appraisal Standards Board controls the process of making an appraisal of a parcel of real estate. The Board issues rules and guidelines from which all appraisals and resulting reports are made. The process of administration of those rules and guidelines is addressed to the Real Estate Appraiser Commission of each respective state. The Appraisal Standards Board issues the rules and guidelines in the form of a document update published each year by The Appraisal Foundation. That document is entitled “The Uniform Standards of Professional Appraisal Practice” (USPAP). As of January 1, 2016, the two types of appraisal types are; Appraisal Report and Restricted Appraisal Report. The following definitions have been adopted for each type of report: • An Appraisal Report: A written report prepared under Standards Rule 2-2(a). • Restricted Appraisal Report: A written report prepared under Standards Rule 2-2(b) This appraisal is reported in an Appraisal Report format. Exposure Time: Exposure time is the estimated length of time the property would have been offered prior to a hypothetical market value sale on the effective date of appraisal. It is a retrospective estimate based on an analysis of recent past events, assuming a competitive and open market. It assumes not only adequate, sufficient, and reasonable time but also adequate, sufficient, and reasonable marketing effort. Exposure time is therefore interrelated with appraisal conclusion of value. An estimate of exposure time is not intended to be a prediction of a date of sale or a simple one-line statement. Instead, it is an integral part of the appraisal analysis and is based on one or more of the following: • statistical information about days on the market • information gathered through sales verification • interviews of market participants. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 13 The reasonable exposure period is a function of price, time, and use. It is not an isolated estimate of time alone. Exposure time is different for various types of real estate and under various market conditions. In consideration of these factors, we may have analyzed the following: • Exposure periods of comparable sales revealed during the course of this appraisal; • Macroeconomic exposure times for the subject property type across the Subject MSA and the entire United States as published in multiple articles and websites. • Knowledgeable real estate professionals. We have also had numerous discussions with brokers active in the Collier County - Southwest Florida area. All of these persons have indicated the land market has had varying degrees of activity dependent on type and location. We have also had discussions with multiple persons having active listings within the market area. These properties have been on the market from a few months to a few years. The realtors indicated that they have received mixed levels of interest in the properties at the list prices. Based on this information it is our opinion an exposure time of twelve months or less appears to be reasonable and appropriate. This exposure time assumes the subject parcel would have been competitively priced and aggressively promoted within the market area. Marketing Time is defined as: “An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.” Marketing time is the period a prospective investor would forecast to sell the subject property immediately after the date of value, at the value estimated. The marketing time is an estimate of the number of months it will require to sell the subject from the date of value, into the future. The anticipated marketing time is essentially a measure of the perceived level of risk associated with the marketability, or liquidity, of the subject property. The marketing time estimate is based on the data used in estimating the reasonable exposure time, in addition to an analysis of the anticipated DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 14 changes in market conditions following the date of appraisal. The future price for the subject (at the end of the marketing time) may or may not equal the appraisal estimate. The future price depends on unpredictable changes in the physical real estate, demographic and economic trends, real estate markets in general, supply/demand characteristics for the property type, and many other factors. Based on the premise that present market conditions are the best indicators of future performance, a prudent investor will forecast that, under the conditions described above, the subject will require a marketing time of twelve months or less. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 15 Section 3 – Description of Real Estate Appraised COLLIER COUNTY AREA ANALYSIS Collier County is located in southwest Florida and was established in 1923 when it was separated from Lee County. Collier County is named for Barron Collier, a New York City advertising mogul and real estate developer who moved to southwest Florida and established himself as a prominent business man and land owner. By the end of the 1920s, railroads and Tamiami Trail were in-place which opened the area to agricultural and resort development. Florida’s first commercial oil well was drilled in 1943, and the county’s pine and cypress logging industry flourished into the 1950s. The county’s economy boomed along with its population shortly after World War II. In a short span of 30 years the population increased from 6,500 to 86,000 by 1980. The economy was sustained from agribusiness, tourism and real estate. This turned the county into one of the fastest growing areas in the country. PHYSICAL FACTORS Collier County is the largest county in the state in terms of land area with 1,998 square miles which includes 821,600 acres of preserves, parks, and refuges. Along with the land area, Collier County also includes 307 square miles of water, giving Collier County a total size of 2,305 square miles. The most highly developed areas within the county are west of Interstate 75 and along the coastline of the Gulf of Mexico. Development becomes increasingly sparse when traveling east in the county. These eastern areas of the county contain a considerable amount of preserved land. There are three DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 16 incorporated cities within the county; namely the City of Naples, the City of Marco Island, and Everglades City. The county is famous for its subtropical climate with average high temperatures ranging from 74o Fahrenheit in January to 90o Fahrenheit in August. The average annual precipitation for the county is 54 inches. This area is also subject to tropical storms and hurricanes. The hurricane season runs from June through November. ECONOMIC-FINANCIAL FACTORS There are numerous economic factors that impact the supply and demand for all types of real estate and housing in any given area. These factors will be considered and discussed in the following paragraphs. Although these factors are considered individually, they do not act as independent agents in the marketplace. They interact and effect, one another. Therefore, the economic-financial factors considered, should be considered in totality, as a part of the economic framework. Population: Collier County has 385,980 people living within according to recent July 2021 Census population estimates, making Collier County Florida’s 17th most populous county. Collier County had a population of 321,520 in 2010 and experienced 16.9% growth from 2010 to 2020. Additional population estimates reflect population projections from 2020 to the year 2045 and compare the three coastal counties in the southwest Florida area. The counties include; Charlotte, Collier and Lee. Collier County’s population is predicted to increase to around 517,000 in year 2045. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 17 Tourism: Tourism is an important industry for Naples, Marco Island and the Everglades. As the leading employer and the primary economic engine for the region, the tourism industry is responsible for over 34,400 jobs in Collier County in 2020. Just over 1.5 million visitors in 2021 spent over $1.6 billion dollars, resulting in a total economic impact of over $2.4 billion dollars to Collier County. Collier County enacts a 5% tax on all hotel, campground and vacation rental stays of less than six months. The distribution of tourist development tax dollars is set according to Collier County ordinance. The funds are dispersed as follows; beach related projects with 42.56% of the total Tourist Tax, tourism promotion with 47.85%, and museums with 9.59%. Of the 42.56% for beach related projects, 3.58% is allocated for beach park facilities and the remaining 39.98% is used for nourishment, pass & inlet management. Of the 47.85% for tourism promotion, 33.57% is used for destination promotion and administration and the remaining 14.28% is used for amateur sports complex/debt. Lastly, of the 9.59% allocated for museums, 7.68% is used for county museum operations, and the remaining 1.91% is used for non-county museum grants. New Development: A relatively new town is developing in the eastern part of Collier County known as Ave Maria. The town is located on what was once largely agricultural land is centered around Ave Maria University, the country’s newest Catholic University. The university opened its doors in 2007 and currently has approximately 1,303 students, and offers 31 major and minor degree programs. The school expects to continue growing in size. The town of Ave Maria is designed to be a compact, walk-able, and self-sustaining, reflecting the community’s rural roots while offering a full range of residential options and commercial services to its residents. The Ave Maria community totals about 6,656 acres, of which 113 acres is designated as the University Campus. A Town Core anchored by the landmark oratory that also incorporates retail, commercial, and residential living space, provides a central connection between the town and the university. Business is expanding in Collier County as evidenced by a surgical device company that recently opened its doors on a site near Ave Maria University in the form of a $25 million manufacturing plant. This brought approximately 500 construction jobs to the area and currently employs around 350 workers. Ave Maria has experienced a severe mosquito problem, resulting in the region being sprayed more than 30 times via airplane with pesticides by the Collier Mosquito Control District in 2015, making it the most sprayed area in southwest Florida. A new town has also been proposed in Eastern Collier County. Collier Enterprises received the Rivergrass project through the Collier County Commission on January 28th 2020, allowing them to begin planning to develop a 1,000-acre township in Eastern Collier County. The plans were stalled as DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 18 the project’s impact on approximately 700 acres of primary panther habitat is being heavily opposed by wildlife organizations such as the Conservancy of Southwest Florida, among others. However, a recent 2021 court ruling rejected the Conservancy groups’ challenge to the development of Rivergrass. Furthermore, Collier County commissioners voted to approve Collier Enterprises project plans for two additional villages and a town hub in Eastern Collier County called Longwater, Bellmar, and the Town of Big Cypress. These two additional villages along with Rivergrass will encompass over 12,000 acres with the neighboring Town of Big Cypress, most of which will be for environmental preservation. Each of the villages will be 1,000 acres, with the Town of big Cypress acting as an anchor for all three. See site plan below for reference. Employment & Income: The most recently reported median household income for Collier County is at $70,217. Collier County’s unemployment rate has continued to decrease since 2020 and was at 2.2 percent as of December 2022, which was slightly lower than in December 2021. The overall trend of unemployment has been trending downward. From January 2010 until March 2020, Collier County had experienced downward trends in unemployment getting as low as almost 3%. Then in April 2020, the effects of COVID-19 resulted in unemployment peaking to 13.5% from only 2.5% in February two months prior. Unemployment remained elevated in the following months. The most recent data from DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 19 2022 shows that the unemployment rate has leveled back out to around 3% and has stayed consistent month to month, though recently the unemployment rate has continued to decrease to around 2.2%. See the table below. Collier County’s largest employment concentrations continue to be in industries that are fueled by population growth. The Retail Trade industry is the largest with 23,534 industry jobs. Health Care and Social Assistance is second with 23,378, and Real Estate and Rental Leasing is third with 22,378. The Construction industry and Accommodation and Food Services Industry round out the top five largest employers by industry in Collier County. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 20 Major employers in Collier County include NCH Healthcare System with 7,017 employees, Collier County School District with 5,604 employees, and Collier County Local Government with 5,119 employees. As the Collier County population matures, employment in the healthcare industry will continue to make up a larger part of overall employment. Collier’s top employers as of 2019 are listed below. Taxes: Florida is one of the few remaining states without a personal income tax. The absence of personal income taxes draws many people to Florida. Businesses enjoy additional incentive of low corporate income taxes. The Florida’s tax rate of 6% is one of the lowest in the U.S. and far below the 12% levied by some states. The largest share of households in Collier County pay $3,000+ in property taxes. The Florida statutes provide for the annual assessment and collection of property taxes on real and personal property. Property taxes are assessed and collected at the county level as revenue for counties, municipalities, school districts and special taxing districts. The tax rate is set by the taxing authority. One mill is equal to $1 per $1,000 of property value. The total just value for all real estate property types in Collier County for 2022 was $185,310,543,961. Prices: A price index is a tool that simplifies the measurement of price movements in a numerical series. Movements are measured with respect to the base period, when the index is set to 100. The current cost of living index in Collier County is 113 meaning that generally speaking the cost of living is more expensive in Collier County than the average cost of living throughout the United States. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 21 Specifically, Groceries are at 107.7, Housing is at 140.9, and Health is at 106.7. Below you can see the rest of the table and how it compares to the United States. Banking/Interest Rates/Financing: As of February 2023, the prime rate was reported at 7.75%. Approximately one year ago the prime rate was 3.25%. The federal discount rate is most recently reported to be 4.75%; a year ago was also .25%. The federal funds rate is 4.75%, while a year ago was also .25% Currently the benchmark rate for a 30 year fixed loan is 6.36%, a 15 year fixed loan is 5.66%, and a five-year/one-year adjustable arm rate at 5.43%. Financing both commercial and residential properties became difficult during the downturn in the economy. Financing for vacant land is the most difficult. Vacant land is currently being purchased by investors with cash and expectation of longer holding periods. Generally financing of improved DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 22 properties requires loans of 60%-75% of commercial properties and 90%-95% financing available for residential properties. Real Estate and Housing: Collier County experienced a significant increase in residential and commercial property values from 2004 through 2006. Several news publications rated Naples as the most over-valued area of the country with respect to residential housing values. The decline in residential property values began in 2006. Inventory levels began to rise as investors and owners positioned themselves to sell at a significant profit. However, buyers were reluctant to purchase any property with a sense that the economy as a whole was headed for trouble. Many investors were not able to meet their carrying costs and properties went into foreclosure. Southwest Florida became the epicenter for residential property foreclosures with communities such as Golden Gate at the forefront of the crisis in Collier County. Residential construction projects in various stages of development were stopped as housing inventories continued to rise and prices began to fall significantly. Southwest Florida thrived on the residential construction industry; and with no homes to build, this industry was quickly decimated. Contractors that supplied this industry typically ran their businesses from various industrial locations in Collier and Lee Counties. This type of property was the first commercial property to be adversely affected with retail and office properties following. There are 24+/- industrial parks and parks of commerce located throughout Collier County. Each park is proximate to Interstate-75 for connection to major air transportation and water ports. Collier County’s zoning allows the flexibility of properties of 19 acres or more to be zoned as Research and Technology Parks, which are based on commerce parks and offer advanced infrastructure to attract technology based businesses. New construction building permits are an indicator of health in an economy of a given area. Below is a chart showing single family permits monthly averages from January 2021 to January 2023. In the bottom of the recession in 2009, Collier County fell below 50 permits per month. In Collier County, 206 permits were issued in January 2023, a decrease of 155 permits (43 percent) from January 2022 (see chart below). New construction building permits include houses under construction and therefore reflect jobs in the construction industry. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 23 The median closed price of single-family Collier County home sales was $725,000 in January 2023, an increase of $49,001 (7 percent) compared to January 2022. The median price in Collier County has been rising steadily since 2012, with a recent peak in May 2022. See the chart below. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 24 Transportation: The infrastructure of the county continues to see improvements. Interstate 75 has been widened to six lanes from Fort Myers to Golden Gate Parkway in Naples. The County recently widened several major corridors such as Immokalee Road, Collier Boulevard, Rattlesnake Hammock Road and Goodlette-Frank Road. East Naples was not overlooked, with road widening projects along Collier Boulevard, Santa Barbara Boulevard and Radio Road. Major north south roads are: US 41, Interstate 75, Airport Pulling Road and Livingston Parkway. The Collier County Government has worked diligently to develop an efficient road system that will accommodate future growth; and it is likely to continue to develop the necessary road infrastructure in the years to come. Southwest Florida International Airport (RSW) in Fort Myers, Florida satisfies the passenger traffic needs for the fast growing population of Southwest Florida. RSW is one of the fastest growing airports in the nation, servicing more than 10 million passengers a year. More than two dozen commercial airlines currently serve Southwest Florida Regional Airport with non-stop service to more than 27 domestic and two international destinations. The Southwest Florida International Airport also maintains customs clearing facilities for international cargo. RSW is located off Interstate-75 in South Lee County, an approximate 30-minute drive from most areas of Naples. In 2005 the airport was completely updated and expanded to meet the growing demand of area businesses and visitors. The $386 million ultra-modern complex includes a two-story terminal with 28 aircraft gates along three concourses, a new taxiway, and new parking options that includes a three-story parking structure. The facility will allow for incremental expansion up to 65 gates. Construction was recently completed on a direct access connection between I-75 and the airport. Total passenger activity for the Southwest Florida International Airport exceeded 1,100,000 in January 2020, before a historical decrease in traffic in April 2020, when total passengers fell to 53,379 for the month. As we have noted earlier, the COVID-19 pandemic was keeping both Floridians and non-Floridians at home. However, recent statistics show that passenger activity has generally returned to pre-COVID-19 conditions. Total passenger traffic at RSW was 10,343,802 in 2022, up 1.1 percent from the total passenger traffic in 2019. These numbers indicated that the region continues to improve from the dip in passenger activity experienced in April 2020. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 25 The Naples Municipal Airport is a fully certificated air carrier airport. The airport also provides FBO services for general aviation including fueling and catering. It is the home to charter airlines, aircraft maintenance facilities, a restaurant, fire/rescue services, mosquito control, car rental agencies, the Collier County Sheriff’s Aviation Unit, flight schools, the Humane Society, and over 40 additional aviation and non-aviation businesses. The airport encompasses approximately 732 acres of land, approximately two miles northeast of Old Naples with convenient access to major roads and Interstate-75. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 26 POLITICAL-GOVERNMENTAL FACTORS The county government is headed by a Board of Commissioners. There are five commissioners, each assigned to a specific geographical area within the county. A County Manager coordinates most of the departments including county services, public services, community development/environmental services, utilities and transportation. Collier County has experienced an increase of 11.73% in budget between FY 2022 and FY 2023. The FY 2023 total net county budget is now $1,959,954,000. Education: The Collier County public school system currently contains a total of 63 schools with 48,000 students and 3,200 teachers. Collier County averages 3,200 graduates per year. The below chart shows more detail with regards to the public-school system. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 27 Collier County is home to several colleges and universities. As mentioned, Ave Maria University is a newly established Catholic University offering liberal arts-oriented baccalaureate degrees as well as some graduate degree programs. The county is also home to branch campuses of Florida Southwestern State College and Florida Gulf Coast University. Collier County has a high level of education attainment compared to other counties in Florida. Collier County has 35.9% of the population Age 25+ with a bachelor’s degree or higher compared to 30.5% in Florida and 32.9% in the United States. Only 10.1% of those within Collier County have less than a high school education. SOCIOLOGICAL FACTORS Recreation: Collier County offers a vast array of natural and historical attractions. Places to visit include the 52-acre Naples Zoo, the Collier County Museum, the Big Cypress National Preserve, the Museum of the Everglades, and the Naples Botanical Gardens. In addition to these listed, there are numerous other reserves, museums, zoos, etc that are available for tourists to visit. Healthcare: Within Collier County, there are the Naples Community Hospital, the North Collier Hospital, Regional Heart Institute, NCH Wellness Centers and various other clinics. As the largest county in Florida with a total area of 2,305 square miles, these medical facilities must provide services effectively to the entire county. Helicopter usage cuts critical minutes from transport time. 83.564% of those living within Collier County have health insurance compared to 86.53% throughout Florida and 90.63% throughout the United States. The highest percentage of those without healthcare coverage is from people making $25,000 at 20.3%. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 28 SUMMARY Collier County is located along the west coast of Florida along the Gulf of Mexico. The climate is sub- tropical with mild winters that allow for year-round enjoyment of the many attractions this area offers. Collier County is a desirable destination for residents and non-residents alike. Despite these many positives, portions of Collier County were greatly affected by the past housing debacle which resulted in a significant number of residential foreclosures. However, trends have been positive in most recent years. The availability of commercial vacant land, the county's numerous natural attractions, and the anticipated future population growth are all positive factors that bode well for this area over the long term. Collier County is considered to be a great place to live. The presence of a wide variety of industries in the area offers residents and potential residents diverse opportunities for employment. A significant amount of land is federally held in conservation in eastern portions of the county. There are also excellent recreational facilities throughout the county, with numerous golf courses, beaches, and parks. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 29 We invite your attention to the location map, which shows the relative location of the subject property in Naples. Location Map . DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 30 Market Area Map Market Area Description: Market area is defined as “The geographic or locational delineation of the market for a specific category of real estate, i.e., the area in which alternative, similar properties effectively compete with the subject property in the minds of probable, potential purchasers and users.” DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 31 Market Area: Boundaries: Northern Immokalee Road Southern US 41 Eastern SR 29 Western Interstate Highway 75 Life Stage: “Because market areas are perceived, organized, constructed, and used by people, each has a dynamic quality. Appraisers describe this quality as a market area’s life cycle. The complimentary land uses that make up neighborhoods and homogeneous land uses within districts typically evolve through four stages: • Growth – a period during which the market area gains public favor and acceptance • Stability – a period of equilibrium without marked gains or losses • Decline – a period of diminishing demand • Revitalization – a period of renewal, redevelopment, modernization and increasing demand” 2 It is our opinion that the subject market area is currently in the growth cycle. Recently the market has shown increased activity. Sales and permit activity for commercial and residential construction have been increasing. Public Transportation: Public transportation is provided by Collier Transit Maintenance/Condition: The majority of improvements are well maintained and in good condition. Property Compatibility: There is an established retail, commercial, retail and office area along Airport Pulling Road, Immokalee Road, Pine Ridge Road, Vanderbilt Beach Road, and Tamiami Trail (US-41). Due to the high traffic counts in this area, retail uses include shopping centers, restaurants, and various other single- tenant retailers. Supporting residential abounds along secondary roadways and land uses are primarily single-family residential or multifamily. Generally speaking, agricultural and rural residential use is located east of Interstate Highway 75. Appeal/Appearance: This area has strong appeal. Appearance ranges from mostly newer construction and some older structures with generally good to average appearance. Neighborhood Access: Good access exists from major north-south corridors including Collier Boulevard, Goodlette Frank Road, Livingstone Road, Airport Pulling Road, US-41 (Tamiami Trail), and I-75. The major east-west corridors include Golden Gate Boulevard, Vanderbilt Beach Road, Pine Ridge Road, and Immokalee Road. Police/Fire: Police: Collier County Sheriff / Fire-rescue: Collier County 2 The Appraisal of Real Estate, Fourteenth Edition, , The Appraisal Institute, Chicago, Illinois (U.S., 2014) DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 32 Development Potential: There is residential, agricultural, and commercial zoned vacant land available in the market area. Most exists is to the east portion of the market area. Future commercial development will be seen mainly along US-41, Airport-Pulling Road, Vanderbilt Beach Road, Immokalee Road and Collier Boulevard. Agricultural properties being subdivided into smaller rural residential parcels. Development Trend: Residential and commercial properties have had decreasing vacancies and increasing lease rates. Brokers estimate continued improvement in this area that could lead to new development in the near future. Characteristics of Land Usage: Immediate properties in the subject market are mostly agricultural and residential uses. Supply of Vacant Tracts: Vacant land is available in the market. Demand for Vacant Tracts: The supply appears to be in balance with demand at this time. Neighboring Property Uses: Residential, both single and multi-family, general business, office, retail and agricultural uses. Allowable Uses in the District: Residential both single and multi-family, general business, office, retail, agricultural and governmental uses. Vacancy rates: Commercial/Agricultural: 2% - 5% Single Family: 3% - 8% Interview with market participants: The appraiser was able to speak via phone conversations with real estate brokers who are knowledgeable of the market area. These individuals were contacted to verify sales prices and asking prices of surrounding properties similar to the subject. Specific names and phone numbers of the individuals contacted were found by using the services of LoopNet and CoStar and MLS. For the benefit of the reader, we have listed the names, contact information on the sales exhibits found later in this report. Legal Description: The legal description of the subject was obtained from the most recent deed on file with Collier County Property Appraiser’s Office (OR 5633-2059) and displayed as follows: Owner of Record: According to information obtained from the Collier County Property Appraiser’s office and the Collier County Tax Collector’s office, the current owner of record for the subject property is listed as follows: Amy and Delsina Trigoura 1431 SW 85th Ave Pembroke Pines, Florida 33025 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 33 Assessed Value and Taxes: According to the Collier County Tax Collector’s Office the subject property is identified by its Parcel Number 41507440009. For the tax year of 2022 the subject property had combined assessed values of $11,600 at a millage rate of 10.9632 resulting in an annual tax burden of $151.70. Please note the 2020-2022 tax analysis in tabular form that follows. The tax summary chart represents resents a summary of the assessed values, taxable values, ad valorem taxes, non-ad valorem taxes and millage rates. Year Assessed Value Taxable Value County Millage Rate Ad Valoreum Non-Ad- Valorem Tax Liability 2022 $11,600 $11,600 10.9632 $151.70 $0.00 $151.70 2021 $10,454 $10,454 11.4183 $120.43 $0.00 $120.43 2020 $9,690 $9,690 11.3084 $109.58 $0.00 $109.58 41507440009 Tax Analysis Delinquent Taxes: According to information obtained from the Collier County Tax Collector’s office there are no delinquent or outstanding taxes on the subject property. Site Description: We invite your attention to the following aerial and plat maps which shows the relative size, configuration and location of the subject property. This will be followed by general site information and data as well as information on the physical characteristics and economic factors that affect the property. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 34 Subject Aerial Map Plat Map DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 35 General Site Information Address: Parcel Number: 40th Ave SE, Naples, Florida 34117 41507440009 Physical Characteristics of the Site Frontage: Approximately 75 feet along 40th Ave SE Total Site Area: 1.14 acres or 49,658 square feet per the Collier County Property Appraiser records. We were not provided with a site survey. Shape of Tract: Rectangular Access: The subject has access from 40th Ave SE, an unpaved road with connection to Desoto Blvd S to the west and is a dead end to the east of the property. Corner Influence: This property is not located on a corner. Utilities to Site: Flood Designation: No utilities were observed at the time of inspection. Flood Zone Code AH, Flood Zone Panel 120067-12021C0445H, Dated May 16, 2012. See Flood Map in addenda. Easements: Typical utility easements are assumed to exist. Road easement along 40th Ave SE frontage. Site Improvements: The site has no improvements. Topography: The subject parcel is fully wooded with brush ground covering. According to the National Wetlands Inventory Map the site is 100% Forested/Shrub Wetlands. Additionally, an FDEP informal wetland determination map indicates wetlands as well as hydric slough and depressional soils present on site. The USDA Web Soil Survey Map shows half of the subject as Brynwood Fine sand-Urban land complex and the other half as Cypress Lake Riviera-Copeland find sand. Due to the wetlands indicated on the subject property, an Environmental Resource Permit from the Florida Department of Environmental Protection would be required for any activities involving the altercation of surface water flows. Economic Factors Affecting the Site Supply of Vacant Tracts: There is an adequate number of vacant residential/agricultural zoned and residential/agricultural permissible sites located within the immediate and general vicinity of the subject property. Demand for Vacant Tracts: Supply and demand appear to be in-line with each other, although demand has been improving recently. Neighboring Property Uses: Properties located along 40th Ave SE generally consist of limited semi- rural residential uses. Zoning allows for a maximum of one DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 36 development unit per 2.25 gross acres Land Use Designation: Estates Zoning Classification: E-Estates Allowable Uses in the District: Allowable uses in the district will be discussed in detail in the following comprehensive land use plan classification discussion and zoning discussion. In addition, they will be considered in the highest and best use analysis for the property. National Wetlands Inventory: The subject is located in a Freshwater Forested/Shrub Wetland habitat classified as PFO2/1Cd and PFO1Cd. Map is displayed below. System Palustrine (P): The Palustrine System includes all nontidal wetlands dominated by trees, shrubs, persistent emergents, emergent mosses or lichens, and all such wetlands that occur in tidal areas where salinity due to ocean-derived salts is below 0.5 ppt. It also includes wetlands lacking such vegetation, but with all of the following four characteristics: (1) area less than 8 ha (20 acres); (2) active wave-formed or bedrock shoreline features lacking; (3) water depth in the deepest part of basin less than 2.5 m (8.2 ft) at low water; and (4) salinity due to ocean-derived salts less than 0.5 ppt. Class Forested (FO): Characterized by woody vegetation that is 6 m tall or taller. Subclass Needle-Leaved Deciduous (2): This subclass, consisting of wetlands where trees or shrubs are predominantly deciduous and needle-leaved, is represented by young or stunted trees such as tamarack or bald cypress. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 37 Split Subclass Broad-Leaved Deciduous (1) : Woody angiosperms (trees or shrubs) with relatively wide, flat leaves that are shed during the cold or dry season; e.g., black ash (Fraxinus nigra). Water Regime Seasonally Flooded (C) : Surface water is present for extended periods especially early in the growing season, but is absent by the end of the growing season in most years. The water table after flooding ceases is variable, extending from saturated to the surface to a water table well below the ground surface. Special Modifier Partially Drained/Ditched (d) : A partly drained wetland has been altered hydrologically, but soil moisture is still sufficient to support hydrophytes. Drained areas that can no longer support hydrophytes are not considered wetland. This Modifier is also used to identify wetlands containing, or connected to, ditches. The Partly Drained/Ditched Modifier can be applied even if the ditches are too small to delineate. The Excavated Modifier should be used to identify ditches that are large enough to delineate as separate features; however, the Partly Drained/Ditched Modifier also should be applied to the wetland area affected by the ditching. Comprehensive Land Use Plan Classification: According to information obtained from the Collier County Planning Development department, the subject site has a comprehensive land use plan classification known as Estates. ESTATES DESIGNATION The Estates Land Use Designation is characterized by low density semi-rural residential lots with limited opportunities for other land uses. Typical lots are 2.25 acres in size. However, there are some legal non-conforming lots as small as 1.14 acres. Residential density is limited to a maximum of one unit per 2.25 gross acres, or one unit per legal non-conforming lot of record, exclusive of guesthouses. Multiple family dwelling units, duplexes, and other structures containing two or more principal dwellings, are prohibited in all Districts and Subdistricts in this Designation. Generally, the Estates Designation also accommodates future non-residential uses, including: ● Conditional uses and essential services as defined in the Land Development Code, except as prohibited in the Neighborhood Center Subdistrict. Also, refer to the Conditional Uses Subdistrict. ● Parks, open space and recreational uses. ● Group Housing shall be permitted subject to the definitions and regulations as outlined in the Collier County Land Development Code (Ordinance No. 04-41, adopted June 22, 2004, effective October 18, 2004) and consistent with locational requirements in Florida Statutes (Chapter 419.001 F.S.). DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 38 ● Schools and school facilities in the Estates Designation north of I-75, and where feasible and mutually acceptable, co-locate schools with other public facilities, such as parks, libraries and community centers to the extent possible. Group Housing includes the following type facilities: • Family Care Facility if occupied by not more than six (6) persons shall be permitted in residential areas. • Group Care Facility, • Care Units, • Adult Congregate Living Facilities, and • Nursing Homes. All of the above uses shall be consistent with all of the Goals, Objectives and Policies of the Golden Gate Area Master Plan. Zoning Classification: Estates District (E). The purpose and intent of the Estates Zoning District (E)* is to provide lands for low density residential development in a semi-rural to rural environment, with limited agricultural activities. In addition to low density residential density with limited agricultural activities, the E district is also designed to accommodate as Conditional Uses, Development that provides services for and is compatible with the low density residential, semi-rural and rural character of the E district. The E district corresponds to and implements the estate land use designation on the future land use map of the Collier County GMP, although, in limited instances, it may occur outside of the estates land use designation. The maximum density permissible in the E district shall be consistent with and not exceed the density permissible or permitted under the estates district of the future land use element of the Collier County GMP or as provided under the Golden Gate Master Plan. Permitted uses include: 1.Single-family dwelling. 2.Family care facilities, subject to section 5.05.04. 3.Essential services, as set forth in section 2.01.03. 4.Educational plants, as an essential service. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 39 Subject Property Photographs View: Looking west along 40th Ave SE. Subject to the left. Photograph date: April 12, 2023 Taken by: Hannah Dwyer View: Looking east along 40th Ave SE. Subject to the right. Photograph date: April 12, 2023 Taken by: Hannah Dwyer DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 40 Subject Property Photographs View: Looking south at the subject property frontage from 40th Ave SE Photograph date: August 1, 2022 Taken by: Hannah Dwyer DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 41 Section 4 – Highest and Best Use Analysis The principal of highest and best use is defined as: “The reasonably probable use of property that results in the highest value. The four criteria that the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity.” The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum profitability. • Permissible Use (Legal) - what uses are permitted by zoning and deed restrictions on the site in question? • Possible Use- to what uses is it physically possible to put the site in question? • Feasible Use-, which possible and permissible uses will produce any net return to the owner of the site? • Highest and best Use- among the feasible uses, which use will produce the highest net return or the highest present worth? HIGHEST AND BEST USE AS VACANT Legally Permissible Use: Factors that impact the legally permissible uses for the subject property include such things as the comprehensive land use plan classification, zoning classification, deed restrictions and government regulations. No specific deed restrictions are known relating to the property. The subject has a comprehensive land use plan classification of Estates and is zoned (E) Estates. Some of the uses permitted include; Low-density residential with limited agriculture, including, but not limited to: single-family dwelling; fruit and vegetable growth for personal consumption ; keeping fowl or poultry (max 25); educational plants as an essential service; keeping horses and livestock (2/acre); recreational facilities that are an integral part of residential development. Residential use is not to exceed 1-DU per/2.25-acres. Due to the wetlands indicated on the subject property, an Environmental Resource Permit from the Florida Department of Environmental Protection would be required for any activities involving the altercation of surface water flows. Physically Possible Uses: The physical aspects of the subject impact legally permissible development. The site has a rectangular configuration containing a total of 49,658 square feet or 1.14 acres of site area, more or less. The property has good frontage of 75 feet on 40th Ave SE. There are wetlands present on site and the property is fully wooded with brush covering. This DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 42 impacts developability and value for properties of this nature. Currently, no utilities were present on site. The size of the parcel is sufficient to support low density residential use. Economically and Financially Feasible Uses: Typically, the highest and best use analysis is a process to eliminate potential uses. In other words, once the uses that are legally permissible have been determined, consideration of uses which are physically possible will tend to reduce the legally permissible uses or reinforce them. Likewise, consideration of the economic and financial aspects of a given property will tend to further refine the uses which have been previously described as legally permissible and physically possible. The physical characteristics of this property include vacant low density residential along 40th Ave SE. There is an abundance of Estate zoned vacant land in the immediate area. The most economic and financially feasible uses of the property would be for development of the site as limited agriculture under the permitted uses or for low-density residential development. Maximally Productive Uses: At this point in the highest and best use analysis, the analyst has considered which uses are reasonably considered to be legal, physically possible as well as economically and financially supported. The zoning and land use allow for a range of uses including agricultural such as fruit and vegetable growth for personal consumption and low-density horse and livestock as well as low density residential. Considering the near-by low density residential properties, it is our opinion that low density residential use has the most development potential given the location of the property. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 43 Section 5 – Valuation of the Subject VALUE ESTIMATE BY THE COST APPROACH Cost Approach is defined as: “A set of procedures through which a value indication is derived for the fee simple estate by estimating the current cost to construct a reproduction of (or replacement for) the existing structure, including an entrepreneurial incentive or profit; deducting depreciation from the total cost; and adding the estimated land value. Adjustments may then be made to the indicated value of the fee simple estate in the subject property to reflect the value of the property interest being appraised.” Since there are no improvements to consider, the cost approach will not be used in this appraisal. VALUE ESTIMATE BY THE INCOME APPROACH The Income Approach is defined as “A set of procedures through which an appraiser derives a value indication for an income-producing property by converting its anticipated benefits (cash flows and reversion) into property value. This conversion can be accomplished in two ways. One year's income expectancy can be capitalized at a market-derived capitalization rate or at a capitalization rate that reflects a specified income pattern, return on investment, and change in the value of the investment. Alternatively, the annual cash flows for the holding period and the reversion can be discounted at a specified yield rate.” The Income Approach is widely applied in appraising income-producing properties. Anticipated future income and/or reversions are discounted to a present worth figure through the capitalization process. Since vacant agricultural zoned land is typically not purchased for its ability to generate a positive cash stream, the income approach is not used in this appraisal. VALUE ESTIMATE BY THE SALES COMPARISON APPROACH Sales Comparison Approach is defined as: “A set of procedures in which a value indication is derived by comparing the property being appraised to similar properties that have been sold recently, then applying appropriate units of comparison and making adjustments to the sale prices of the comparables based on the elements of comparison. The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 44 common and preferred method of land valuation when an adequate supply of comparable sales are available.” The Sales Comparison Approach involves the direct comparison of sales of similar properties, adjustments for variances, and correlation of the results into a property value indication. Adjustments to the sale prices of competitive properties selected for comparison are considered as they relate to the subject property and to the various dissimilar investment features. The application of this approach produces an estimate of value for a property by comparing it with similar properties which have been sold or are currently offered for sale in the same or competing areas. The valuation of the subject site involves research, analysis, and comparison of sales of similar properties to the subject. There are several units of comparison applicable for appraisal purposes. Due to the nature of the subject property and comparable sales, it is our opinion the sales price per square foot would be the most appropriate for utilization. This unit is calculated by dividing the sale price of the comparable sales by the number of the square feet contained within the sale. The subject site is being valued based on highest and best use; and as such, data selection begins by limiting the sales considered to include only those sites with a highest and best use similar to that of the subject. From these sales, only the most similar to the subject in terms of physical and locational characteristics were selected. The appraiser’s research uncovered multiple sales of sites considered appropriate for comparison purposes. These transactions were included in the analysis process. The appraiser also considered two active listings. In the analysis process, the analyst will utilize a quantitative procedure. In the initial step the appraiser will utilize a cumulative adjustment for each of the sale properties considering property rights, financing, conditions of sale, expenditures immediately after the sale and market conditions (commonly known as time). As the adjustments are cumulative in nature, they must be performed in the order in which they occur. Next the analyst will utilize a qualitative procedure by considering physical characteristics including location, site size, land use/zoning classification, utilities, access and site condition/topography. After completion of the analysis and adjustment process, the appraiser will estimate an appropriate value per square foot and multiply this by the number of square feet contained within the property in order DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 45 to estimate the market value for the site. This value estimate will then be rounded to an appropriate figure for appraisal purposes. We now invite your attention to a land sales location map which follows. This map shows the relative location of each of the comparables to that of the subject property. Following this will be a land sales exhibit which will contain land sales data sheets for each transaction utilized in the analysis process showing the relative size, configuration and location of the site as well as the relative information for each individual sales transaction. Following the land sales exhibit will be a pending sale and active listing similar to the subject property followed by a summary chart showing the relevant information for the subject and each of the comparable sales as well as the adjustments and factors which were considered in providing an overall rating for each of the comparable properties. The comparable sales map is displayed below. COMPARABLE SALES MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 46 COMPARABLE 1 Property Reference: Property Type: Residential Acreage Vacant Land Address: 30th AVE SE Naples, FL 34117 County: Collier Location: North side of 30th Ave SE STRAP/ID: 41341360002 Grantor: Angel Roger Grantee: EYBD-LLC Legal Data: Sale Date: March 29, 2023 Sale Price: $45,000 Sale Price per Sq. Ft.: $0.91 Sale Price per Acre: $39,474 Recording: 6230-3289 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2819 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 47 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 30th Ave SE Wetlands/Uplands: Wetlands 85% Soils: Hydric Slough Soils Sale Analysis: Sale Price: $45,000 Financing: Cash to Seller Price per SF: $0.91 Price per Acre: $39,474 Sale Confirmation: Verification: Karla Petty-Agent, 563-650-9162 Verifying Appraiser: Hannah Dwyer, April 15, 2023 Sale History: No qualified sales in prior 5 years Comments: This is a vacant wooded parcel located off 30th Ave SE in Naples. The site is unimproved with 85% wetlands or 0.97 acres according to a DEP report for the property. The uplands portion consists of a small roadside berm area. Soils appear to be 100% hydric slough. Zoning allows for low density residential/agricultural uses. The property was on the market for 187 days at an asking price of $47,900. CNA Data # 2819 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 48 COMPARABLE 2 Property Reference: Property Type: Residential Acreage Vacant Land Address: 32nd AVE SE Naples, FL 34117 County: Collier Location: South side of 32nd Ave SE STRAP/ID: 41397520003 Grantor: B & G Landholdings LLC Grantee: Donna Petit-Fort Legal Data: Sale Date: October 10, 2022 Sale Price: $29,000 Sale Price per Sq. Ft.: $0.58 Sale Price per Acre: $25,439 Recording: 6181-3039 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2820 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 49 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 32nd Ave SE Wetlands/Uplands: Wetlands 96% Soils: None Adverse Apparent Sale Analysis: Sale Price: $29,000 Financing: Cash to Seller Price per SF: $0.58 Price per Acre: $25,439 Sale Confirmation: Verification: Lisa Ann Lagergren-Agent, 609-432-1382 Verifying Appraiser: Hannah Dwyer, April 16, 2023 Sale History: $155,000 on 4/25/22. Part of six parcel sale Comments: This is a vacant wooded parcel located off 32nd Ave SE in Naples. The site is unimproved with 96% wetlands or 1.09 acres according to a DEP report for the property. The uplands portion consists of a small roadside berm area. Zoning allows for low density residential/agricultural uses. The property was previously sold in April of 2022 as part of six parcel sale for $150,000. The property was on the market for 151 days, with a list price starting at $50,000 and decreasing several times before selling at $29,000. The parcel has been listed for sale since December of 2022 for an asking price of $45,000. CNA Data # 2820 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 50 COMPARABLE 3 Property Reference: Property Type: Residential Acreage Vacant Land Address: 16th AVE SE Naples, FL 34117 County: Collier Location: South side of 16th Ave SE STRAP/ID: 41102880006 Grantor: Maritza and Moises Pimentel Grantee: Porselvan Thamizharsi Legal Data: Sale Date: August 12, 2022 Sale Price: $30,000 Sale Price per Sq. Ft.: $0.60 Sale Price per Acre: $26,316 Recording: 6163-3702 Interest Conveyed: Fee Simple Deed Conveyed: Warranty Deed Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2818 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 51 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 16th Ave SE Wetlands/Uplands: Wetlands 98% Soils: Depressional and Hydric Slough Soils Sale Analysis: Sale Price: $30,000 Financing: Cash to Seller Price per SF: $0.60 Price per Acre: $26,316 Sale Confirmation: Verification: Kandi Phillips-Agent, 239-595-1239 Verifying Appraiser: Hannah Dwyer, April 15, 2023 Sale History: No sales in prior 5 years Comments: This is a vacant wooded parcel located off 16th Ave SE in Naples. The site is unimproved with 98% wetlands or 1.12 acres according to a DEP report for the property. The wetlands determination requires an ERP (wetland) permit in order to develop on the site. Soils are depressional and hydric slough. Zoning allows for low density residential/agricultural uses. The selling agent stated that this was an arm's length transaction. CNA Data # 2818 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 52 PENDING SALE Property Reference: Property Type: Residential Acreage Vacant Land Address: 24th AVE SE Naples, FL 34117 County: Collier Location: South side of 32nd Ave SE STRAP/ID: 41163040005 Grantor: Charles Bennett Grantee: N/A Legal Data: Closing Date: Unknown Pending Sale Price: $25,000 Sale Price per Sq. Ft.: $0.50 Sale Price per Acre: $21,930 Recording: N/A Interest Conveyed: Fee Simple Deed Conveyed: N/A Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2821 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 53 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 24th Ave SE Wetlands/Uplands: Wetlands 92% Soils: 100% Depressional Slough Sale Analysis: Pending Sale Price: $25,000 Financing: N/A Price per SF: $0.50 Price per Acre: $21,930 Sale Confirmation: Verification: Eddy Rudner-Agent, 239-784-8788 Verifying Appraiser: Hannah Dwyer, April 16, 2023 Sale History: No prior sales listed Comments: This is the pending sale of a vacant wooded parcel located off 24th Ave SE in Naples. The site is unimproved with 92% wetlands or 1.00 acres (excluding road ROW) according to a DEP report for the property. Zoning allows for low density residential/agricultural uses. The property was on the market for 72 days at an asking price of $29,000 before going under contract for $25,000 in what will be an arm's length transaction. According to the listing agent, the sale is still pending due to probate processing and he was unsure of when the exact closing date would be. CNA Data # 2821 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 54 ACTIVE LISTING Property Reference: Property Type: Residential Acreage Vacant Land Address: 30th AVE SE Naples, FL 34117 County: Collier Location: South side of 32nd Ave SE STRAP/ID: 41449640006 Grantor: Jose Ronda Grantee: N/A Legal Data: Listing Date: April 10, 2023 Listing Price: $29,900 List Price per Sq. Ft.: $0.60 List Price per Acre: $26,228 Recording: N/A Interest Conveyed: Fee Simple Deed Conveyed: N/A Land Use: Estates Designation Zoning: E Highest and Best Use: Low-density residential/agricultural CNA Data # 2822 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 55 Site Data: Site Dimensions: 659' x 75' Site Size: 49,658 square feet, 1.140 acres Shape: Rectangular Topography: Appears level and wooded Corner/Visibility Influence: No Utilities: None Access: From 30th Ave SE Wetlands/Uplands: Wetlands 88% Soils: 100% Depressional Slough Listing Analysis: List Price: $29,900 Financing: N/A Price per SF: $0.60 Price per Acre: $26,228 Sale Confirmation: Verification: Tony Arias-Listing Agent, 239-253-2845 Verifying Appraiser: Hannah Dwyer, April 16, 2023 Sale History: No qualified sales in prior 5 years Comments: This is the active listing of a vacant wooded parcel located off 30th Ave SE in Naples. The site is unimproved with 88% wetlands or 1.00 acres according to a DEP report for the property. Zoning allows for low density residential/agricultural uses. Soils appear to be 100% depressional slough. The property has been on the market for 11 days at an asking price of $29,900. CNA Data # 2822 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 56 Criteria Subject Sale 1 Sale 2 Sale 3 Pending Sale Active Listing Location 40th Ave SE 30th AVE SE 32nd AVE SE 16th AVE SE 24th AVE SE 30th AVE SE Naples Naples Naples Naples Naples Naples Recording -6230-3289 6181-3039 6163-3702 6181-3039 6181-3039 Sales Price -$45,000 $29,000 $30,000 $25,000 $29,900 Sale/Appraisal Date April 12, 2023 March 29, 2023 October 10, 2022 August 12, 2022 May 1, 2023 April 10, 2023 Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 49,658 Parcel Size (Acres)1.14 1.14 1.14 1.14 1.14 1.14 Sale Price -$45,000 $29,000 $30,000 $25,000 $29,900 Sale Price per Square Foot -$0.91 $0.58 $0.60 $0.50 $0.60 Transactional Adjustments Property Rights -Fee Simple Fee Simple Fee Simple Fee Simple Fee Simple Financing -Cash to Seller Cash to Seller Cash to Seller N/A N/A Conditions of Sale -Arms Length Arms Length Arms Length Arms Length N/A Expenditures Immediately after Sale -$0 $0 $0 $0 $0 Market Conditions -$0 $0 $0 $0 $0 Adjusted Sale Price -$45,000 $29,000 $30,000 $25,000 $29,900 Adjusted Sale Price per sq. ft. -$0.91 $0.58 $0.60 $0.50 $0.60 Physical Properties Location Naples Naples Naples Naples Naples Naples Parcel Size (sf)49,658 49,658 49,658 49,658 49,658 49,658 Land Use Estates Designation Estates Designation Estates Designation Estates Designation Estates Designation Estates Designation Zoning E E E E E E Utilities None None None None None None Access From 38th Ave SE From 30th Ave SE From 32nd Ave SE From 16th Ave SE From 24th Ave SE From 30th Ave SE Topography/Site Condition Fully Wooded Fully Wooded Fully Wooded Fully Wooded Fully Wooded Fully Wooded Wetlands 100%85%96%98%92%88% Permit Required Yes Yes Yes Yes Yes Yes Location Similar Similar Similar Similar Similar Parcel Size Similar Similar Similar Similar Similar Land Use Similar Similar Similar Similar Similar Zoning Similar Similar Similar Similar Similar Utilities Similar Similar Similar Similar Similar Access Similar Similar Similar Similar Similar Topography/Site Condition Similar Similar Similar Similar Similar Wetlands Superior Similar Similar Similar Similar Permit Required Similar Similar Similar Similar Similar Overall Rating Superior Similar Similar Similar Similar Land Sales Adjustment Analysis - Qualitative Physical Property Ratings DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 57 Adjustment Analysis: The sales were compared to each other individually and collectively as well as being compared to the subject property in order to assist in the adjustment process. Property Rights: “An element of comparison in the sales comparison approach; comparable sales can be adjusted for the effect of differences in the real property rights (fee simple, leased fee, leasehold, easements, or other encumbrances, etc.) involved in the transactions being compared.” In this analysis all property rights conveyed were fee simple, no adjustments were necessary. Financing: “The manner in which a transaction was financed; an element of comparison in the sales comparison approach whereby comparable properties can be adjusted for the influence of differences between a transaction’s financing terms and those assumed in the valuation of a subject property.” In this analysis all of the transactions were cash to the seller, no adjustments were necessary. Conditions of Sales: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the motivations of either the buyer or a seller in a transaction.” In this analysis, the comparable sales are all “arm’s length” transactions including no conditions of sale. Expenditures Immediately After Sale: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for any additional investment (e.g., curing deferred maintenance) that the buyer needed to make immediately after purchase for the properties to have similar utility to the subject property being valued.” The appraiser is not aware of any expenditures after sale for the comparables; no adjustment for this factor was required. Market Conditions: “An element of comparison in the sales comparison approach; comparable properties can be adjusted for differences in the points in the real estate cycle at which the transactions occur. Sometimes called a time adjustment because the differences in dates of sale are often compared, although the usage can be misleading because property values do not change merely as the result of the passage of time.” The sales transactions occurred between August 2022 (Sale 3) and March 2023 (Sale 1). Realtors familiar with this market area confirmed that both land and improved property values had been increasing, especially in the subjects immediate neighborhood towards the end of 2021 and early 2022, but have leveled off in recent months. No adjustments were warranted for this category. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 58 Physical Characteristics: Next the sales were considered and compared with one another and the subject for physical characteristics. These include location, parcel size, land use classification, zoning classification, utilities, access and site condition. The analyst will utilize a qualitative procedure by considering physical differences in the sales properties when compared to the subject and applying an overall rating of similar, superior or inferior. Location Adjustment: The subject property is located along the south side of 40th Ave SE in Naples, east of Desoto Blvd S, the two-lane road that leads into the subjects neighborhood. All of the sales are located within the same immediate neighborhood as the subject and in close proximity. The sales were considered similar in this category. Size: The subject property contains 1.14 acres or 49,658 square feet. All of the comparable sales are the exact size of the subject and therefore considered similar. Land Use Classification: The subject property has a land use classification of Estates Designation. All of the comparable sales have the same land use designation as the subject. Zoning Classification: The subject property is zoned (E) Estates District. All of the comparable sales have the same zoning as the subject. Utilities: The subject site currently has no utilities. This is the same for all of the comparables. Access: The subject property is accessible from frontage along 40th Ave SE. All of the sales are considered similar to the subject with access through frontage along nearby roadways. Topography/Site Condition: The subject is vacant, fully wooded with ground brush covering. All of the sales are considered similar to the subject in this category. Wetlands: The subject is 100% freshwater forested wetlands with an FDEP wetlands determination map also indicating the entire site as wetlands. The sales have wetland determinations ranging from 85% to 96%. Sale 1 was considered superior to the subject, having the least amount of wetlands present on site. The remaining sales were considered overall similar. Permit Required: Due to the subjects wetlands determination, an ERP (environmental Resource Permit) would be required in order to develop the land. All of the sales are considered similar in this category. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 59 Land Sales Discussion: Following will be a brief discussion of each of the sales utilized in this analysis to estimate the market value for the subject property. While the active listing and pending sale are supportive in determining current market values, they are not relied upon as they are not closed sales. Land Sale One is the March 29, 2023 purchase of the vacant site located off 30th Ave SE, Naples, Florida. The site contains 1.14 acres and was acquired for $45,000 or $0.91 per square foot. Overall, this sale is rated superior to the subject due to the lesser indicated wetlands present on site. Land Sale Two is the October 10, 2022 purchase of the vacant site located off 32nd Ave SE in Naples, Florida. The site contains 1.14 acres and was acquired for $29,000 or $0.58 per square foot. Overall, this sale is rated similar to the subject in all categories. Land Sale Three is the August 12, 2022 purchase of the vacant site located off 16th Ave SE in Naples, Florida. The site contains 1.14 acres and was acquired for $30,000 or $0.60 per square foot. Overall, this sale is rated as similar to the subject in all categories. Pending Sale This is pending sale of a vacant site located off 24th Ave SE in Naples, Florida. The site contains 1.14 acres and is under contract for $25,000 or $0.50 per square foot. Overall, this pending sale is rated similar to the subject in all categories. Active Listing This is an active listing for a vacant site located off 30th Ave SE, Naples, Florida. The site contains 1.14 acres and is listed for $29,900 or $0.60 per square foot. Overall, this active listing is rated as similar to the subject in all categories. Please note the statistical data from the final adjusted closed sale prices presented below. Range of Values Adj. Sales Price Per SF Maximum $0.91 Minimum $0.58 Mean $0.70 Median $0.60 Final Per Sq. Ft. Estimate $0.60 Reconciliation of Sales Comparison Approach DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 60 Final Analysis: Three sales were utilized in the analysis process. The value indicators show an adjusted range from a low of $0.58 per square foot (Sale 2) to a high of $0.91 per square foot (Sale 1). The mean and median value indications are $0.70 per square foot and $0.60 per square foot, respectively. Sales 2 and 3 are considered the most similar to the subject and as such are the best representations of vacant land in the subject market. Sale One is the most recent sale, however, it is considered superior to the subject due to having less wetlands present on site. All three sales are of the same size, topography, zoning and land use classification. All of the comparable sales are in close proximity to the subject. The three sales utilized in this report were considered the best available for comparison purposes. Based on all the preceding information it is our opinion the subject property warrants a value of $0.60 per square foot which is near the median value as well as being closer to Sales 2 and 3. Multiplying $0.60 by the 49,658 square feet contained within the subject site provides a value indication of $29,795 or $30,000 rounded. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 61 Section 6 – Reconciliation of Value Summary of Value Conclusions “As-Is” Cost Approach Not Applied Income Approach Not Applied Sales Comparison Approach $30,000 The Cost Approach is based upon the principle of substitution, which states that a prudent purchaser would not pay more for a property than the amount required to purchase a similar site and construct similar improvements without undue delay, producing a property of equal desirability and utility. Since there are no improvements to consider, the cost approach was not used in this appraisal. The Income Approach compares rentals of similar properties to the subject. The derived market rental rates are capitalized at a rate which considers available market financing and investor equity return requirements. Vacant land is typically not purchased for its ability to generate a positive cash stream. Therefore, the income approach was not used in this appraisal. The Sales Comparison Approach references sales of similar properties located in competitive areas in the market area as researched. The sales analyzed provide a range of value indications which supports the final value conclusion. The sales utilized in this analysis provide a range of actual purchase prices for properties considered to be similar to the subject. The appraiser properly considered each of the sales studied as well as the listing and analyzed each of these properties in relationship to the subject in order to arrive at a value estimate for the subject property. Based on market conditions existing as of the effective date of appraisal, and in consideration of the property as it existed on this date, it is our opinion the subject property, under the extraordinary assumptions as discussed in this report, warranted a market value in its “as is” condition in fee simple ownership on April 12, 2023 of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). Respectfully submitted, Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 62 Section 7 – Cer tification and Limiting Conditions Certification of Michael Jonas, MAI, AI-GRS, CCIM I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results.7 • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • As of the date of this report, Michael Jonas has completed the Standards and Ethics Education Requirements for Candidates of the Appraisal Institute. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 63 • As of the date of this report, Michael Jonas has completed the continuing education program for Designated Members of the Appraisal Institute. • Michael Jonas has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Michael Jonas has not made a personal inspection of the property that is the subject of this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Michael Jonas is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Michael Jonas has not appraised the subject in the last three years. He has not provided any other services related to the property in the last three years. • Hannah Dwyer, Registered Appraiser Trainee License: RI25089, contributed five hours relating to development, research, inspection, and writing of this report. • I, the supervisory appraiser of a registered appraiser trainee who contributed to the development or communication of this appraisal, hereby accepts full and complete responsibility for any work performed by the registered appraisal trainee named in this report as if it were my own work. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Michael Jonas, MAI, AI-GRS, CCIM State-certified general real estate appraiser RZ2623 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 64 Certification of Hannah Dwyer I certify to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and is our personal, impartial and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in or bias with respect to the property that is the subject of this report and have no personal interest in or bias with respect to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice of The Appraisal Foundation and the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute, as well as the requirements of the State of Florida relating to review by its duly authorized representatives. This report also conforms to the requirements of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). • The reported analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Practice of the Appraisal Institute. • The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. • Hannah Dwyer has completed the requirements of education for registration through the State of Florida is current until November 30, 2024. • Hannah Dwyer has made a personal inspection of the property that is the subject of this report. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 65 • No one has provided significant real property appraisal assistance to the persons signing this report. • Although other appraisers may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy are maintained at all times with regard to this assignment without conflict of interest. • Hannah Dwyer is in compliance with the Competency Provision in the USPAP as adopted in FIRREA 1989 and has sufficient education and experience to perform the appraisal of the subject property. • Hannah Dwyer has not appraised the subject in the last three years. She has not provided any other services related to the property in the last three years. Based upon the analysis presented in this appraisal report, it is my opinion the subject property warrants a market value as of the effective date April 12, 2023, for its fee simple ownership and in its “as is” condition of: THIRTY THOUSAND DOLLARS.................................................................................. ($30,000.00). Respectfully submitted, CARLSON, NORRIS & ASSOCIATES Hannah Dwyer State-registered trainee appraiser RI25089 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 66 General Assumptions & Limiting Conditions Information Used: No responsibility is assumed for accuracy of information furnished by others or from others, including the client, its officers and employees, or public records. We are not liable for such information or for the work of contractors, subcontractors and engineers. The comparable data relied upon in this appraisal has been confirmed with one or more parties familiar with the transaction unless otherwise noted; all are considered appropriate for inclusion to the best of my factual judgment and knowledge. Certain information upon which the opinions and values are based may have been gathered by research staff working with the appraiser. Names, professional qualifications and extent of their participation can be furnished to the client upon request. Legal, Engineering, Financial, Structural or Mechanical Nature, Hidden Components, Soil: No responsibility is assumed for matters legal in character or nature nor matters of survey, nor of any architectural, structural, mechanical or engineering nature. No opinion is rendered as to the legal nature or condition of the title to the property, which is presumed to be good and marketable. The property is appraised assuming it is free and clear of all mortgages, liens or encumbrances, unless otherwise stated in particular parts of this report. The legal description is presumed to be correct, but I have not confirmed it by survey or otherwise. I assume no responsibility for the survey, any encroachments or overlapping or other discrepancies that might be revealed thereby. I have inspected, as far as possible by observation, the land thereon; however, it was not possible to personally observe conditions beneath the soil or hidden; as a result, no representation is made herein as to such matters unless otherwise specifically stated. The estimated market value assumes that no such conditions exist that would cause a loss of value. I do not warrant against the occurrence of problems arising from any of these conditions. It is assumed that there are no hidden or unapparent conditions to the property, soil, subsoil or structures, which would render them more or less valuable. No responsibility is assumed for any such conditions or for any expense or engineering to discover them. Information relating to the location or existence of public utilities has been obtained through inquiry to the appropriate utility authority, or has been ascertained from visual evidence. No warranty has been made regarding the exact location or capacities of public utility systems. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. Legality of Use: The appraisal is based on the premise that there is or will be full compliance with all applicable Federal, State and local environmental regulations and laws, unless otherwise stated in the report; and that all appropriate zoning, building and use regulations and restrictions of all types have been or will be complied with and required licenses, consent, permits or other authority, whether local, State, Federal and/or private, have been or can be obtained or renewed for the use intended and considered in the value estimate. Component Values: The distribution of the total valuation of this report between land and improvements applies only under the proposed program of utilization. The separate valuations of land and buildings must not be used in conjunction with any other appraisal, and are invalid if so used. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 67 A report related to an estate that is less than the whole fee simple estate applies only to the fractional interest involved. The value of this fractional interest, plus the value of all other fractional interests, may or may not equal the value of the entire fee simple estate considered as a whole. A report relating to the geographic portion of a larger property applies only to such geographic portion and should not be considered as applying with equal validity to other portions of the larger property or tract. The value for such geographic portions, plus the value of all other geographic portions, may or may not equal the value of the entire property or tract considered as a single entity. All valuations in the report are applicable only under the estimated program of the highest and best use and are not necessarily appropriate under other programs of use. Auxiliary and Related Studies: No environmental or impact studies, special market study or analysis, highest and best use analysis study or feasibility study has been requested or made by us unless otherwise specified in this report or in my agreement for services. I reserve the unlimited right to alter, amend, revise or rescind any of these statements, findings, opinions, values, estimates or conclusions upon any subsequent study or analysis or previous study or analysis that subsequently becomes available to us. Dollar Values, Purchasing Power: The value estimates and the costs used herein are as of the date of the estimate of value. All dollar amounts are based on the purchasing power and price of the United States dollar as of the date of value estimate. Inclusions: Furnishings and equipment or business operations, except as otherwise specifically indicated, have been disregarded, with only the real estate being considered. Proposed Improvements Conditioned Value: For the purpose of this appraisal, on- or off-site improvements proposed, if any, as well as any repairs required, are considered to be completed in a good and workmanlike manner according to information submitted and/or considered by us. In cases of proposed construction, the report is subject to change upon inspection of the property after construction is complete. The estimate of value, as proposed, is as of the date shown, as if completed and operating at levels shown and projected. Value Change, Dynamic Market Influences: The estimated value is subject to change with market changes over time. Value is highly related to interest rates, exposure, time, promotional effort, supply and demand, terms of sale, motivation and conditions surrounding the offering. The value estimate considers the productivity and relative attractiveness of the property both physically and economically in the marketplace. The estimate of value in this report is not based in whole or in part upon race, color or national origin of the present owners or occupants of the properties in the vicinity of the property appraised. In the event this appraisal includes the capitalization of income, the estimate of value is a reflection of such benefits and my interpretation of income and yields and other factors which were derived from general and specific market information. Such estimates are made as of the date of the estimate of value. As a result, they are subject to change, as the market is dynamic and may naturally change over time. The date upon which the value estimate applies is only as of the date of valuation, as stated in the letter of transmittal. The appraisal assumes no responsibility for economic or physical factors occurring at some later date which may affect the opinion stated herein. An appraisal is the product of a professionally trained person, but nevertheless is an opinion only, and not a provable fact. As a personal opinion, a valuation may vary between appraisers based upon the same facts. Thus, the appraiser warrants only that the value conclusions are his best DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 68 estimate as of the date of valuation. There are no guaranties, either written or implied, that the property would sell for the expressed estimate of value. Title Review: Unless otherwise stated, the appraiser has not reviewed an abstract of title relating to the subject property. No title search has been made, and the reader should consult an attorney or title company for information and data relative to the property ownership and legal description. It is assumed that the subject title is marketable, but the title should be reviewed by legal counsel. Any information given by the appraiser as to a sales history is information that the appraiser has researched; to the best of my knowledge, this information is accurate, but not warranted. Management of the Property: It is assumed that the property which is the subject of this report will be under prudent and competent ownership and management over the entire life of the property. If prudent and competent management and ownership are not provided, this would have an adverse effect upon the value of the property appraised. Confidentiality: We are not entitled to divulge the material (evaluation or valuation) content of this report and analytical findings or conclusions, or give a copy of this report to anyone other than the client or his designee, as specified in writing, except as may be required by the Appraisal Institute, as they may request in confidence for ethic enforcement, or by a court of law with the power of subpoena. All conclusions and opinions concerning the analyses as set forth herein are prepared by the appraisers whose signatures appear. No change of any item in the report shall be made by anyone other than the appraiser, and the firm shall have no responsibility if any such unauthorized change is made. Whenever our opinion herein with respect to the existence or absence of fact is qualified by the phrase or phrases "to the best of our knowledge", "it appears" or "indicated", it is intended to indicate that, during the course of our review and investigation of the property, no information has come to our attention which would give us actual knowledge of the existence or absence of such facts. The client shall notify the appraiser of any error, omission or invalid data herein within 10 days of receipt and return of the report, along with all copies, to the appraiser for corrections prior to any use whatsoever. Neither our name nor this report may be used in connection with any financing plans which would be classified as a public offering under State or Federal Security Laws. Copies, Publication, Distribution, Use of Report: Possession of this report, or any copy thereof, does not carry with it the right of publication, nor may it be used for other than its intended use. The physical report remains the property of the firm for the use of the client, with the fee being for the analytical services only. This report may not be used for any purpose by any person or corporation other than the client or the party to whom the report is addressed. Additional copies may not be made without the written consent of an officer of the firm, and then only in its entirety. Neither all nor any part of the contents of this report shall be conveyed to the public through advertising, public relations effort, news, sales or other media without my prior written consent and approval of the client. It has been assumed that the client or representative thereof, if soliciting funds for his project, has furnished to the user of this report complete plans, specifications, surveys and photographs of land and improvements, along with all other information which might be deemed necessary to correctly analyze and appraise the subject property. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 69 Authentic Copies: Any copy that does not have original signatures of the appraiser is unauthorized and may have been altered and, therefore, is considered invalid. Testimony, Consultation, Completion of Contract for Appraisal Services: A contract for appraisal, consultation or analytical services is fulfilled and the total fee payable upon completion of the report. The appraisers or those assisting in the preparation of the report will not be asked or required to give testimony in court or hearing because of having made the appraisal in full or in part, nor will they be asked or required to engage in post appraisal consultation with client or third parties except under separate and special arrangement and at an additional fee. Any subsequent copies of this appraisal report will be furnished on a cost-plus expenses’ basis, to be negotiated at the time of request. Limit of Liability: Liability of the firm and the associates is limited to the fee collected for preparation of the appraisal. There is no accountability or liability to any third party. Fee: The fee for this appraisal or study is for the service rendered, and not for time spent on the physical report. The acceptance of the report by the client takes with it the agreement and acknowledgement that the client will pay the negotiated fee, whether said agreement was verbal or written. The fee is in no way contingent on the value estimated. Special Limiting Conditions: The Americans with Disabilities Act became effective January 26, 1992. Notwithstanding any discussion of possible readily achievable barrier removable construction items in this report, Carlson, Norris and Associates, has not made a specific compliance survey and analysis of this property to determine whether it is in conformance with the various detailed requirements of the A.D.A. It is possible that a compliance survey of the property together with a detailed analysis of the requirements of the A.D.A. could reveal that the property is not in compliance with one or more of the requirements of the A.D.A.; If so, this fact could have a negative effect on the value estimated herein. Since Carlson, Norris and Associates has no specific information relating to this issue, nor is Carlson, Norris and Associates qualified to make such an assessment, the effect of any possible noncompliance with the requirements of the A.D.A. was not considered in estimating the value of the subject property. This analysis is made in conformity with the requirements with the Uniform Standards of Professional Appraisal Practice and the Standards of Professional Conduct of the Appraisal Institute. Extraordinary Assumption is defined as: “An assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser's opinions or conclusions. Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis.” An extraordinary assumption may be used in an assignment only if: • It is required to properly develop credible opinions and conclusions. • The appraiser has a reasonable basis for the extraordinary assumption. • Use of the extraordinary assumption results in a credible analysis; and • The appraiser complies with the disclosure requirements set forth in USPAP for extraordinary assumptions. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 70 Please note the following extraordinary assumptions: • A soil analysis for the site has not been provided for the preparation of this appraisal. In the absence of a soil report, it is a specific assumption that the site has adequate soils to support the highest and best use. The analyst is not an expert in area of soils, and would recommend that an expert be consulted. • It is assumed that there are no hidden or unapparent conditions to the property, soil, or subsoil, which would render them more or less valuable. Subsurface oil, gas or mineral rights were not considered in this report unless otherwise stated. The analyst is not an expert with respect to subsurface conditions, and would recommend that an expert be consulted. • It is assumed that there are no hazardous materials either at ground level or subsurface. None were noted during the property inspection. The analyst is not an expert in the evaluation of site contamination, and would recommend that an expert be consulted. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 71 Section 8 – Addenda DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 72 SUBJECT WARRANTY DEED DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 73 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 74 FDEP Informal Wetland Determination Map/NRCS Hydric Slough Model DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 75 NATIONAL WETLANDS MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 76 USDA SOIL MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 77 FLOOD MAP DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 78 APPRAISERS' LICENSES LICENSE FOR MICHAEL JONAS, MAI, AI-GRS LICENSE FOR HANNAH DWYER DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 79 QUALIFICATIONS OF MICHAEL P. JONAS, MAI, AI-GRS, CCIM STATE-CERTIFIED GENERAL REAL ESTATE APPRAISER RZ2623 EDUCATION: University of Central Florida - 1999 BSBA – Finance PROFESSIONAL EDUCATION: Appraisal Institute: National USPAP Update Course, 2012, 2014, 2016, 2020, 2022 Appraisal Institute: 2018 Legislative VALUEvent , 2018 Appraisal Institute: Advanced Income Capitalization, 2003 Appraisal Institute: Advancing the Appraisal Profession, 2019 Appraisal Institute: Analyzing Distressed Real Estate, 2007 Appraisal Institute: Appraisal Laws and Rules, 2000, 2002, 2004, 2020, 2022 Appraisal Institute: Appraisal Report Writing, 2005 Appraisal Institute: Artificial Intelligence, AVMS, 2019 Appraisal Institute: Business Practice and Ethics, 2012, 2016, 2019, 2020 Appraisal Institute: Capital Reserve Studies 2022 Appraisal Institute: Central Florida Real Estate Forum, 2022 Appraisal Institute: Desktop Appraisals 2020 Appraisal Institute: Evaluations for Commercial and Residential Appraisers, 2022 Appraisal Institute: FL State Law for Real Estate Appraisers, 2004 Appraisal Institute: Florida Appraisal Laws and Rules, 2012, 2014, 2016 Appraisal Institute: Florida Real Estate Valuation, 2011 Appraisal Institute: Florida State Law for Real Estate Appraisers, 2006 Appraisal Institute: Fundamentals of Separating Real Estate, 2012 Appraisal Institute: Insurance Appraisal, 2011 Appraisal Institute: National USPAP Update Course, 2000, 2002, 2004, 2006, 2008, 2010, 2012 Appraisal Institute: Real Estate Damages, 2011 Appraisal Institute: Reappraising, Readdressing, Reassigning, 2007 Appraisal Institute: Review Involving Appraisals by Multiple Appraisers, 2022 Appraisal Institute: Review Theory – General, 2014 Appraisal Institute: Roles/Responsibilities Supervisor/Trainee, 2006, 2008 Appraisal Institute: Specialty Appraisal Continued Education, 2000, 2002, 2004, 2006, 2008, 2012, 2014, 2016 2020, 2022 Appraisal Institute: State Law for Real Estate Appraisers, 2008, 2010, 2012 Appraisal Institute: The Appraiser as an Expert Witness, 2016 Appraisal Institute: The Paperless Real Estate Appraisal Office, 2022 Appraisal Institute: Trial Components, 2016 Appraisal Institute: Uniform Appraisal Standards for Federal Land Acquisitions, 2007 Bert Rodgers: Continuing Real Estate Education, 2004, 2006, 2021 Bob Hogue: CE for Florida Real Estate Professionals, 2016 CCIM Institute: Financial Analysis Commercial Investment, 2008 CCIM Institute: Financial Analysis for Commercial, 2008 CCIM Institute: Investment Analysis Commercial Investment, 2009 CCIM Institute: Investment Analysis Commercial, 2009 CCIM Institute: Market Analysis Commercial Investment, 2008 CCIM Institute: User Decision Analysis Commercial Industrial, 2009 CLE International: Eminent Domain, 2006 Cooke: CE for Real Estate Professionals, 2015 DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 80 DPBR: FREAB Board Meeting, 2007 Florida Dept. Revenue: Real Property Appraiser Special Magistrates VAB Training, 2022 Larson Educational Services: Core Law, 2010 McKissock: Supervisor – Trainee Course for Florida, 2019 NABOR Ethics Training: 2004, 2008, 2012, 2016 EXPERIENCE: 1999 – 2000 Clayton, Roper & Marshall Orlando, FL 2000 – 2001 Chapman & Associates Sarasota, FL 2001 – 2008 Coast Engineering Consultants, Inc Naples, FL 2008 – 2009 Orion Bank. Naples, FL 2009 – 2011 Iberia Bank Naples, FL 2011 – 2014 Integra Realty Resources Naples, FL 2014 – 2016 Capstone Valuation Advisors, LLC Naples, FL 2016 – 2019 MPJ Real Estate Services, Inc. Naples, FL 2019 – Present Carlson, Norris & Associates Fort Myers & Naples, FL 2022 – Special Magistrate, Collier County Value Adjustment Board PROFESSIONAL MEMBERSHIP: Appraisal Institute, Member (MAI / AI-GRS) No. 12480 Certified Commercial Investment Member, CCIM No. 18275 Certification, State Certified General Appraiser RZ2623 Member, Naples Area Board of Realtors State of Florida, Registered Real Estate Broker BK700992 Properties appraised include: subdivisions, retail centers, motels, commercial buildings, industrial buildings, warehouses, mobile home parks, professional offices, medical offices, office/warehouse condominiums, single family homes, duplexes, apartment projects, individual condominium projects, residential lots, acreage, wetlands, special use properties, ranches, conservation easements hotels, marinas, mixed-use subdivisions, regional malls, gas stations, self-storage facilities and eminent domain cases. Appraisal clients include: banks, savings and loan associations, attorneys, corporations, builders, developers, mortgage companies, insurance companies, home transfer companies, private individuals, and local, state and federal government agencies. Qualified as an expert witness in Monroe and Collier County Circuit Court DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78 C O L L I E R C O U N T Y B O A R D O F C O U N T Y C O M M I S S I O N E R S C A R L S O N , N O R R I S & ASSOC I A T E S 81 QUALIFICATIONS OF HANNAH V. DWYER STATE-REGISTERED TRAINEE APPRAISER RI25089 EDUCATION: Western Governors University- Bachelor of Science – Business Administration, Management Expected Graduation- May 2023 PROFESSIONAL EDUCATION: National 15-Hour USPAP Course – September 2020 National Appraising for Supervisors and Trainees- October 2020 Florida Appraisal Law- October 2020 Basic Appraisal Principles – January 2021 Basic Appraisal Procedures – March 2021 Marshall & Swift Commercial Cost Approach Certification- March 2022 National 15-Hour USPAP Course- September 2022 Florida Appraisal Law- October 2022 The Income Approach: An Overview- October 2022 EXPERIENCE: 2021-Present: Carlson, Norris and Associates, Inc. Fort Myers, Florida PROFESSIONAL MEMBERSHIP: Certification - State-Registered Trainee Appraiser RI25089 Properties appraised/assisted include: commercial buildings, industrial buildings, warehouses, professional offices, medical offices, office/warehouse condominiums, acreage, multi-family, special use properties, and other miscellaneous properties. DocuSign Envelope ID: 4C0F45CA-48A4-4087-AA22-0758E2090D78