Extracted text (via pymupdf)
19169 characters
Board of Supervisor’s Agenda 2025: EMRLAND LLLP (TX2024-000289) Represented by Douglas John; WEST GLENDALE AVENU-E LLC & FAE HOLDINGS 494191R (TX2024-000324) Represented by Douglas John; 3101 N. CENTRAL LLC (TX2024-000433) Represented by Dawn Gabel; PRH XXXXV LLC (TX2025-000353) Represented by Douglas John; 2026: EMRLAND LLLP (TX2024-000289) Represented by Douglas John; WEST GLENDALE AVENUE LLC & FAE HOLDINGS 494191R (TX2024-000324) Represented by Douglas John; HARKINS PHOENIX CINEMAS LLC (TX2025-000296) Represented by Dawn Gabel; CRAIG REALTY GROUP – ANTHEM LP (TX2025-000303) Represented by Jim Nearhood; PRH XXXXV LLC (TX2025-000353) Represented by Douglas John; LOWES HOME CENTERS LLC (TX2025-000429) Represented by J. Mackary; LOWES HOME CENTERS LLC (TX2025-000432) Represented by J. Mackary; LOWES HOME CENTERS LLC (TX2025-000434) Represented by J. Mackary; LOWES HOME CENTERS LLC (TX2025-000435) Represented by J. Mackary; LOWES HOME CENTERS LLC (TX2025-000436) Represented by J. Mackary; LOWES HOME CENTERS LLC (TX2025-000437) Represented by J. Mackary; LOWES HOME CENTERS LLC (TX2025-000438) Represented by J. Mackary; 2025 Date: 06/26/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 637,386 0 637,386 See Parcel RECOMMENDED: 133,929 0 133,929 Allocation Report Hoover / Diaz Tax Case: TX2024-000289 Tax Year: 2025 EMRLAND LLLP *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LOU CAPUTO / BRAIN IRVINE Current: Parcel Class PUC LPV Class 10260016Q 2R N/C N/C Date: 06/26/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: EMRLAND LLLP Appraiser: TOM HOOVER Tax Case: TX2024-000289 Attorney: LOU CAPUTO / BRAIN IRVINE Number of Parcels: 1 PUC Land Impr FCV LPV 637,386 637,386 Recommended: Land Impr FCV Rule 133,929 N/C 133,929 B9 637,386 0 637,386 637,386 133,929 0 133,929 4111 637,386 0 Date: 06/23/2026 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 3,750,090 15,987,228 19,737,318 See Parcel RECOMMENDED: 2,242,000 9,558,000 11,800,000 Allocation Report NAGY / BROOKS Tax Case: TX2024-000324 Tax Year: 2025 WEST GLENDALE AVENUE, LLC. / FAE HOLDINGS 494191R, LLC. *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LOU CAPUTO Current: Parcel Class PUC LPV Class 14229265 1.12 N/C N/C 14229269 M N/C N/C Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: WEST GLENDALE AVENUE, LLC. / FAE HOLDINGS 494191R, LLC. Appraiser: CYNTHIA NAGY Tax Case: TX2024-000324 Attorney: LOU CAPUTO Number of Parcels: 2 PUC Land Impr FCV LPV 18,522,263 16,140,473 Recommended: Land Impr FCV Rule 1,280,134 9,304,811 10,584,945 A2 1040 961,866 253,189 1,215,055 274,005 961,866 253,189 1,215,055 A2 1513 2,788,224 15,734,039 2,242,000 9,558,000 11,800,000 3,750,090 15,987,228 19,737,318 16,414,479 Date: 06/19/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,762,500 36,422,228 46,184,728 See Parcel RECOMMENDED: 9,762,500 16,487,500 26,250,000 Parcel Allocation HOOVER / BROOKS Tax Case: TX2024-000433 Tax Year: 2025 3101 N CENTRAL, LLC. *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LOU CAPUTO Current: Parcel Class PUC LPV Class 11834108C 1.12 N/C N/C 9,762,500 16,487,500 26,250,000 B7 9,762,500 36,422,228 46,184,728 31,457,931 9,762,500 16,487,500 26,250,000 1524 9,762,500 36,422,228 46,184,728 31,457,931 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000433 Attorney: LOU CAPUTO Number of Parcels: 1 Date: 06/19/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: 3101 N CENTRAL, LLC. Appraiser: TOM HOOVER Date: 06/16/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 4,119,742 13,364,258 17,484,000 See Parcel RECOMMENDED: 4,119,742 13,364,258 17,484,000 Allocation Report HOOVER / BROOKS Tax Case: TX2025-000353 Tax Year: 2025 PRH XXXXV, LLC. *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LEONNESIA FORD Current: Parcel Class PUC LPV Class 12306039A 1.12 N/C N/C 4,119,742 13,364,258 17,484,000 A2 4,119,742 13,364,258 17,484,000 13,700,697 4,119,742 13,364,258 17,484,000 1522 4,119,742 13,364,258 17,484,000 13,700,697 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000353 Attorney: LEONNESIA FORD Number of Parcels: 1 Date: 06/16/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: PRH XXXXV, LLC. Appraiser: TOM HOOVER 2026 Date: 06/26/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 717,502 0 717,502 See Parcel RECOMMENDED: 23,681 0 23,681 Allocation Report Hoover / Diaz Tax Case: TX2024-000289 Tax Year: 2026 EMRLAND LLLP *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LOU CAPUTO / BRAIN IRVINE Current: Parcel Class PUC LPV Class 10260016Q 2.R 4510 N/C 23,681 0 23,681 4111 717,502 0 717,502 0 717,502 669,255 717,502 669,255 Recommended: Land Impr FCV Rule 23,681 N/C 23,681 B9 PUC Land Impr FCV LPV Tax Case: TX2024-000289 Attorney: LOU CAPUTO / BRAIN IRVINE Number of Parcels: 1 Date: 06/26/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: EMRLAND LLLP Apprais er: TOM HOOVER Date: 06/23/2026 2 Parcels Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 3,750,090 15,987,228 19,737,318 See Parcel RECOMMENDED: 2,242,000 9,558,000 11,800,000 Allocation Report NAGY / BROOKS Tax Case: TX2024-000324 Tax Year: 2026 WEST GLENDALE AVENUE, LLC. / FAE HOLDINGS 494191R, LLC. *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LOU CAPUTO Current: Parcel Class PUC LPV Class 14229265 1.12 N/C N/C 14229269 M N/C N/C 2,242,000 9,558,000 11,800,000 3,750,090 15,987,228 19,737,318 17,235,203 1,280,134 9,304,811 10,584,945 A2 1040 961,866 253,189 1,215,055 287,706 961,866 253,189 1,215,055 A2 1513 2,788,224 15,734,039 18,522,263 16,947,497 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000324 Attorney: LOU CAPUTO Number of Parcels: 2 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: WEST GLENDALE AVENUE, LLC. / FAE HOLDINGS 494191R, LLC. Appraiser: CYNTHIA NAGY Date: 06/19/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,279,400 21,897,448 31,176,848 See Parcel RECOMMENDED: 9,279,400 6,940,600 16,220,000 Allocation Report Chappell / Diaz Tax Case: TX2025-000296 Tax Year: 2026 HARKINS PHOENIX CINEMAS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LEONNESIA FORD Current: Parcel Class PUC LPV Class 20053978 1.12 N/C N/C Date: 06/19/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: HARKINS PHOENIX CINEMAS LLC Appraiser: NED CHAPPELL Tax Case: TX2025-000296 Attorney: LEONNESIA FORD Number of Parcels: 1 PUC Land Impr FCV LPV 31,176,848 16,835,498 Recommended: Land Impr FCV Rule N/C 6,940,600 16,220,000 B2 9,279,400 21,897,448 31,176,848 16,835,498 9,279,400 6,940,600 16,220,000 2520 9,279,400 21,897,448 Date: 06/15/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 17,606,100 37,988,888 55,594,988 See Parcel RECOMMENDED: 12,550,000 19,000,000 31,550,000 Allocation Report Hoover / Diaz Tax Case: TX2025-000303 Tax Year: 2026 CRAIG REALTY GROUP-ANTHEM LP *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JACK O'CONNOR Current: Parcel Class PUC LPV Class 20222010F 1.12 N/C N/C 12,550,000 19,000,000 31,550,000 B2 17,606,100 37,988,888 55,594,988 30,021,293 12,550,000 19,000,000 31,550,000 1130 17,606,100 37,988,888 55,594,988 30,021,293 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000303 Attorney: JACK O'CONNOR Number of Parcels: 1 Date: 06/15/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: CRAIG REALTY GROUP-ANTHEM LP Appraiser: TOM HOOVER Date: 06/16/2026 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 8,266,300 9,268,127 17,534,427 See Parcel RECOMMENDED: 4,300,000 5,750,000 10,050,000 Allocation Report HOOVER / BROOKS Tax Case: TX2025-000353 Tax Year: 2026 PRH XXXXV, LLC. *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: LEONNESIA FORD Current: Parcel Class PUC LPV Class 12306039A 1.12 N/C N/C 4,300,000 5,750,000 10,050,000 A2 8,266,300 9,268,127 17,534,427 14,385,732 4,300,000 5,750,000 10,050,000 1522 8,266,300 9,268,127 17,534,427 14,385,732 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000353 Attorney: LEONNESIA FORD Number of Parcels: 1 Date: 06/16/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: PRH XXXXV, LLC. Appraiser TOM HOOVER Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,438,400 10,431,398 19,869,798 See Parcel RECOMMENDED: 9,438,400 3,595,700 13,034,100 Allocation Report Horn / Eurich Tax Case: TX2025-000429 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 30159501 1.12 N/C N/C N/C 3,595,700 13,034,100 A2 9,438,400 10,431,398 19,869,798 13,235,746 9,438,400 3,595,700 13,034,100 1153 9,438,400 10,431,398 19,869,798 13,235,746 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000429 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 7,159,900 12,766,864 19,926,764 See Parcel RECOMMENDED: 7,159,900 4,234,100 11,394,000 Allocation Report Horn / Eurich Tax Case: TX2025-000432 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 21147006H 1.12 N/C N/C 7,159,900 4,234,100 11,394,000 A2 7,159,900 12,766,864 19,926,764 11,153,675 7,159,900 4,234,100 11,394,000 1153 7,159,900 12,766,864 19,926,764 11,153,675 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000432 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 8,069,000 11,259,447 19,328,447 See Parcel RECOMMENDED: 8,069,000 4,402,300 12,471,300 Allocation Report Horn / Eurich Tax Case: TX2025-000435 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 30235349 1.12 N/C N/C 8,069,000 4,402,300 12,471,300 A2 8,069,000 11,259,447 19,328,447 12,208,289 8,069,000 4,402,300 12,471,300 1153 8,069,000 11,259,447 19,328,447 12,208,289 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000435 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,802,000 8,934,593 18,736,593 See Parcel RECOMMENDED: 9,802,000 2,998,700 12,800,700 Allocation Report Horn / Eurich Tax Case: TX2025-000436 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 30347358 1.8 N/C N/C 9,802,000 2,998,700 12,800,700 A2 9,802,000 8,934,593 18,736,593 12,998,786 9,802,000 2,998,700 12,800,700 1410 9,802,000 8,934,593 18,736,593 12,998,786 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000436 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 7,745,900 12,745,745 20,491,645 See Parcel RECOMMENDED: 7,745,900 4,991,100 12,737,000 Allocation Report Horn / Eurich Tax Case: TX2025-000434 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 22081771 1.12 N/C N/C 7,745,900 4,991,100 12,737,000 A2 7,745,900 12,745,745 20,491,645 12,468,353 7,745,900 4,991,100 12,737,000 1153 7,745,900 12,745,745 20,491,645 12,468,353 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000434 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 6,624,015 10,129,773 16,753,788 See Parcel RECOMMENDED: 6,624,015 6,235,885 12,859,900 Allocation Report Horn / Eurich Tax Case: TX2025-000437 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 10586961 1.8 N/C N/C 6,624,015 6,235,885 12,859,900 A2 6,624,015 10,129,773 16,753,788 12,295,962 6,624,015 6,235,885 12,859,900 1410 6,624,015 10,129,773 16,753,788 12,295,962 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000437 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 06/23/2026 1 Parcel Prepared by: Parcel#: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 7,950,500 11,090,633 19,041,133 See Parcel RECOMMENDED: 7,950,500 4,515,800 12,466,300 Allocation Report Horn / Eurich Tax Case: TX2025-000438 Tax Year: 2026 LOWES HOME CENTERS LLC *** C O V E R S H E E T *** _____________________________________________________________ TAX APPEAL SETTLEMENT RECOMMENDATION Maricopa County 301 West Jefferson Phoenix, AZ 85003 County Atty: JEFFREY MESSING Current: Parcel Class PUC LPV Class 20079958A 1.12 N/C N/C 7,950,500 4,515,800 12,466,300 A2 7,950,500 11,090,633 19,041,133 12,629,113 7,950,500 4,515,800 12,466,300 1153 7,950,500 11,090,633 19,041,133 12,629,113 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000438 Attorney: JEFFREY MESSING Number of Parcels: 1 Date: 06/23/2026 Parcel Allocation Page: 1 of 1 Tax Year: 2026 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN