BOS AGENDA 09.15.26.PDF

Maricopa County — Formal (2026-09-30)

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Board of Supervisor’s Agenda
2021: AMERICAN MULTI-CINEMA, INC. (TX2021-000511) Represented by Dawn Gabel;
2022: AMERICAN MULTI-CINEMA, INC. (TX2021-000511) Represented by Dawn Gabel;
2024: CONCORD VILLAGE, INC. (TX2023-000274) Represented by Douglas John (consolidated
with TX2024-000329 per Minute Entry);
2025: CONCORD VILLAGE, INC. (TX2023-000274) Represented by Douglas John (consolidated
with TX2024-000329 per Minute Entry);
VERDE INVESTMENTS, INC. (TX2024-000198) Represented by Aaron Clouse;
EPIC APOLLO, LLC (TX2024-000282) Represented by Aaron Clouse;
2026: EPIC APOLLO, LLC (TX2024-000282) Represented by Aaron Clouse;
VAI RESORTS, LLC (TX2025-000302) Represented by James Nearhood;
CONCORD VILLAGE, INC. (TX2025-000324) Represented by Douglas John;
ALTURAS GAINEY RANCH, LLC (TX2025-000349) Represented by Brent Stayner;
VERDE INVESTMENTS, INC. (TX2025-000393) Represented by Aaron Clouse;
G & B FAMILY, LLC (TX2026-000003) Represented by Aaron Clouse;
WSH AZ FOOTHILLS, LLC (TX2026-000007) Represented by Aaron Clouse;
WSH AZ ARROWHEAD, LLC (TX2026-000010) Represented by Aaron Clouse;
2027: CONCORD VILLAGE, INC. (TX2025-000324) Represented by Douglas John;

2021

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/14/2026
Maricopa County 11 Accounts
301 West Jefferson
Phoenix, AZ 85003
County Atty: JACK O'CONNOR
Prepared by: CHAPPELL / BROOKS
Tax Case: TX2021-000511
Account #: See Attached Tax Year: 2021
Plaintiff: AMERICAN MULTI-CINEMA. INC.
FCV RATIO
CURRENT 6,457,100 See Parcel
RECOMMENDED: 3,106,675 Allocation Report

Date: 09/14/2026 Account Allocation Page: 1 of 1
Tax Year: 2021 Plaintiff: AMERICAN MULTI-CINEMAS, INC. Appraiser: NED CHAPPELL
Tax Case: TX2021-000511 Attorney: JACK O'CONNOR
Number of
Accounts: 11
Current: Recommended:
Account PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
3452871 0 0 190,700 190,700 0 $158,148
4101478 0 0 422,800 422,800 0 $265,566
4101487 0 0 0 0 NOT IN THIS YEAR 0
4335575 0 0 767,700 767,700 0 $767,700
4420621 0 0 302,300 302,300 0 $172,418
4458717 0 0 915,500 915,500 0 $343,200
4713909 9528 0 0 1,220,100 1,220,100 0 $475,336
9063923 0 0 374,700 374,700 0 $227,853
9355795 0 0 560,500 560,500 0 $315,177
9389739 0 0 292,700 292,700 0 $150,227
9470456 0 0 609,000 609,000 0 $231,050
0 0 6,457,100 6,457,100 $3,106,675

2022

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/14/2026
Maricopa County 11 Accounts
301 West Jefferson
Phoenix, AZ 85003
County Atty: JACK O'CONNOR
Prepared by: CHAPPELL / BROOKS
Tax Case: TX2021-000511
Account #: See Attached Tax Year: 2022
Plaintiff: AMERICAN MULTI-CINEMA. INC.
FCV RATIO
CURRENT 5,962,968 See Parcel
RECOMMENDED: 3,241,387 Allocation Report

Date: 09/14/2026 Account Allocation Page: 1 of 1
Tax Year: 2022 Plaintiff: AMERICAN MULTI-CINEMAS, INC. Appraiser: NED CHAPPELL
Tax Case: TX2021-000511 Attorney: JACK O'CONNOR
Number of
Accounts: 11
Current: Recommended:
Account PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
3452871 0 0 190,200 190,200 0 $91,140
4101478 0 0 367,000 367,000 0 $208,686
4101487 0 0 717,800 717,800 0 $372,645
4335575 0 0 787,500 787,500 0 $375,342
4420621 0 0 0 0 NOT IN THIS YEAR 0
4458717 0 0 833,900 833,900 0 $438,403
4713909 9528 0 0 1,003,534 1,003,534 0 $646,544
9063923 0 0 379,900 379,900 0 $239,276
9355795 0 0 468,134 468,134 0 $412,528
9389739 0 0 233,200 233,200 0 $118,995
9470456 0 0 649,400 649,400 0 $337,828
0 0 5,962,968 5,962,968 $3,241,387

2024

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/08/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LEONNESIA FORD
Prepared by: Horn / Diaz
Tax Case: TX2023-000274
Parcel #: See Attached Tax Year: 2024
Plaintiff: CONCORD VILLAGE INC
LAND IMPS FCV RATIO
CURRENT 14,409,100 57,636,600 72,045,700 See Parcel
RECOMMENDED: 6,000,000 300,000 6,300,000 Allocation Report

Date: 09/08/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2024 Plaintiff: CONCORD VILLAGE INC Appraiser: JASON HORN
Tax Case: TX2023-000274 Attorney: LEONNESIA FORD
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12916019A 0374 14,409,100 57,636,600 72,045,700 24,605,798 4.1 N/C 6,000,000 300,000 6,300,000 N/C A2
14,409,100 57,636,600 72,045,700 24,605,798 6,000,000 300,000 6,300,000

2025

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/08/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LEONNESIA FORD
Prepared by: Horn / Diaz
Tax Case: TX2023-000274
Parcel #: See Attached Tax Year: 2025
Plaintiff: CONCORD VILLAGE INC
LAND IMPS FCV RATIO
CURRENT 8,677,700 34,711,000 43,388,700 See Parcel
RECOMMENDED: 6,000,000 300,000 6,300,000 Allocation Report

Date: 09/08/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2025 Plaintiff: CONCORD VILLAGE INC Appraiser: JASON HORN
Tax Case: TX2023-000274 Attorney: LEONNESIA FORD
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12916019A 0374 8,677,700 34,711,000 43,388,700 25,836,088 4.1 N/C 6,000,000 300,000 6,300,000 N/C A2
8,677,700 34,711,000 43,388,700 25,836,088 6,000,000 300,000 6,300,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 08/25/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LOU CAPUTO
Prepared by: Horn / Diaz
Tax Case: TX2024-000198
Parcel #: See Attached Tax Year: 2025
Plaintiff: VERDE INVESTMENTS INC
LAND IMPS FCV RATIO
CURRENT 1,807,700 27,438,510 29,246,210 See Parcel
RECOMMENDED: 1,807,700 13,412,300 15,220,000 Allocation Report

Date: 08/25/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2025 Plaintiff: VERDE INVESTMENTS INC Appraiser: JASON HORN
Tax Case: TX2024-000198 Attorney: LOU CAPUTO
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12478023 9720 1,807,700 27,438,510 29,246,210 20,714,744 2.R 1522 N/C 13,412,300 15,220,000 1.12 A2
1,807,700 27,438,510 29,246,210 20,714,744 1,807,700 13,412,300 15,220,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/15/2026
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003
County Attys: LOU CAPUTO & BRIAN IRVINE
Prepared by: Nagy / Diaz
Tax Case: TX2024-000282
Parcel #'s: See Attached Tax Year: 2025
Plaintiff: EPIC APOLLO LLC
LAND IMPS FCV RATIO
CURRENT 4,301,757 59,337,843 63,639,600 See Parcel
RECOMMENDED: 4,301,757 49,258,281 53,560,038 Allocation Report

Date: 09/15/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2025 Plaintiff: EPIC APOLLO LLC Appraiser: CYNTHIA NAGY
Tax Case: TX2024-000282 Attorney: LOU CAPUTO & BRIAN IRVINE
Number of
Parcels: 2
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12216065B 2610 2,327,109 12,182,687 14,509,796 7,980,388 1.12 N/C N/C N/C N/C N/C B2
12216065C 1524 1,974,648 47,155,156 49,129,804 27,021,392 1.12 N/C N/C 37,075,594 39,050,242 N/C B2
4,301,757 59,337,843 63,639,600 35,001,780 4,301,757 49,258,281 53,560,038

2026

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/15/2026
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003
County Atty: LOU CAPUTO & BRIAN IRVINE
Prepared by: Nagy / Diaz
Tax Case: TX2024-000282
Parcel #'s: See Attached Tax Year: 2026
Plaintiff: EPIC APOLLO LLC
LAND IMPS FCV RATIO
CURRENT 4,301,757 59,337,843 63,639,600 See Parcel
RECOMMENDED: 4,301,757 49,258,281 53,560,038 Allocation Report

Date: 09/15/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: EPIC APOLLO LLC Appraiser: CYNTHIA NAGY
Tax Case: TX2024-000282 Attorney: LOU CAPUTO & BRIAN IRVINE
Number of
Parcels: 2
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12216065B 2610 2,327,109 12,182,687 14,509,796 8,379,407 1.12 N/C N/C N/C N/C N/C A2
12216065C 1524 1,974,648 47,155,156 49,129,804 28,372,462 1.12 N/C N/C 37,075,594 39,050,242 N/C A2
4,301,757 59,337,843 63,639,600 36,751,869 4,301,757 49,258,281 53,560,038

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 08/27/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LOU CAPUTO
Prepared by: Horn / Diaz
Tax Case: TX2025-000302
Parcel #: See Attached Tax Year: 2026
Plaintiff: VAI RESORTS LLC
LAND IMPS FCV RATIO
CURRENT 3,909,400 78,952,697 82,862,097 See Parcel
RECOMMENDED: 3,909,400 56,090,600 60,000,000 Allocation Report

Date: 08/27/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: VAI RESORTS LLC Appraiser: JASON HORN
Tax Case: TX2025-000302 Attorney: LOU CAPUTO
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
10213072B 9720 3,909,400 78,952,697 82,862,097 33,973,460 2.R 2610 3,909,400 56,090,600 60,000,000 1.12 B5
3,909,400 78,952,697 82,862,097 33,973,460 3,909,400 56,090,600 60,000,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/08/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LEONNESIA FORD
Prepared by: Horn / Diaz
Tax Case: TX2025-000324
Parcel #: See Attached Tax Year: 2026
Plaintiff: CONCORD VILLAGE INC
LAND IMPS FCV RATIO
CURRENT 6,312,200 25,248,800 31,561,000 See Parcel
RECOMMENDED: 6,000,000 300,000 6,300,000 Allocation Report

Date: 09/08/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: CONCORD VILLAGE INC Appraiser: JASON HORN
Tax Case: TX2025-000324 Attorney: LEONNESIA FORD
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12916019A 0374 6,312,200 25,248,800 31,561,000 27,127,892 4.1 N/C 6,000,000 300,000 6,300,000 N/C A2
6,312,200 25,248,800 31,561,000 27,127,892 6,000,000 300,000 6,300,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/01/2026
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003
County Atty: LOU CAPUTO
Prepared by: HOOVER / BROOKS
Tax Case: TX2025-000349
Parcel #: See Attached Tax Year: 2026
Plaintiff: ALTURAS GAINEY RANCH, LLC.
LAND IMPS FCV RATIO
CURRENT 9,003,600 20,450,590 29,454,190 See Parcel
RECOMMENDED: 9,003,600 17,386,400 26,390,000 Allocation Report

Date: 09/01/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: ALTURAS GAINEY RANCH, LLC. Appraiser: TOM HOOVER
Tax Case: TX2025-000349 Attorney: LOU CAPUTO
Number of
Parcels: 2
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
17428003J 1523 5,072,700 9,466,687 14,539,387 12,744,474 1.12 1523 5,072,700 7,917,300 12,990,000 N/C A2
17428003N 1523 3,930,900 10,983,903 14,914,803 13,507,892 1.12 1523 3,930,900 9,469,100 13,400,000 N/C A2
9,003,600 20,450,590 29,454,190 26,252,366 9,003,600 17,386,400 26,390,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 08/25/2026
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003
County Atty: LOU CAPUTO
Prepared by: Horn / Diaz
Tax Case: TX2025-000393
Parcel #'s: See Attached Tax Year: 2026
Plaintiff: VERDE INVESTMENTS INC
LAND IMPS FCV RATIO
CURRENT 5,074,600 19,922,989 24,997,589 See Parcel
RECOMMENDED: 5,074,600 10,145,400 15,220,000 Allocation Report

Date: 08/25/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: VERDE INVESTMENTS INC Appraiser: JASON HORN
Tax Case: TX2025-000393 Attorney: LOU CAPUTO
Number of
Parcels: 2
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12478031 1512 3,608,043 12,714,110 16,322,153 14,201,956 1.12 N/C N/C 6,474,417 10,082,460 N/C B7
12478032 2610 1,466,557 7,208,879 8,675,436 7,548,525 1.12 N/C N/C 3,670,983 5,137,540 N/C B7
5,074,600 19,922,989 24,997,589 21,750,481 5,074,600 10,145,400 15,220,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 08/24/2026
Maricopa County 2 Parcels
301 West Jefferson
Phoenix, AZ 85003
County Atty: JACK O'CONNOR
Prepared by: Horn / Eurich
Tax Case: TX2026-000003
Parcel#: See Attached Tax Year: 2026
Plaintiff: G & B FAMILY LLC
LAND IMPS FCV RATIO
CURRENT 9,232,691 3,533,724 12,766,415 See Parcel
RECOMMENDED: 7,266,276 1,233,724 8,500,000 Allocation Report

Date: 08/24/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: G & B FAMILY LLC Appraiser: JASON HORN
Tax Case: TX2026-000003 Attorney: JACK O'CONNOR
Number of
Parcels: 2
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
14916083G 2570 4,764,491 2,968,579 7,733,070 4,175,858 1.12 N/C 4,764,491 1,036,416 5,800,907 N/C B2
14916086C 2630 4,468,200 565,145 5,033,345 1,957,482 1.12 N/C 2,501,785 197,308 2,699,093 N/C B2
9,232,691 3,533,724 12,766,415 6,133,340 7,266,276 1,233,724 8,500,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 08/26/2026
Maricopa County 1 Parcels
301 West Jefferson
Phoenix, AZ 85003
County Atty: LEONNESIA FORD
Prepared by: Horn / Eurich
Tax Case: TX2026-000007
Parcel#: See Attached Tax Year: 2026
Plaintiff: WSH AZ FOOTHILLS LLC
LAND IMPS FCV RATIO
CURRENT 4,975,600 11,024,400 16,000,000 See Parcel
RECOMMENDED: 4,975,600 5,524,400 10,500,000 Allocation Report

Date: 08/26/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: WSH AZ FOOTHILLS LLC Appraiser: JASON HORN
Tax Case: TX2026-000007 Attorney: LEONNESIA FORD
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
30158901E 2120 4,975,600 11,024,400 16,000,000 8,661,580 Mixed N/C 4,975,600 5,524,400 10,500,000 N/C B2
4,975,600 11,024,400 16,000,000 8,661,580 4,975,600 5,524,400 10,500,000

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 08/27/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LEONNESIA FORD
Prepared by: HORN / BROOKS
Tax Case: TX2026-000010
Parcel #: See Attached Tax Year: 2026
Plaintiff: WSH AZ ARROWHEAD, LLC.
LAND IMPS FCV RATIO
CURRENT 7,648,200 13,509,665 21,157,865 See Parcel
RECOMMENDED: 7,648,200 6,351,800 14,000,000 Allocation Report

Date: 08/27/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2026 Plaintiff: WSH AZ ARROWHEAD, LLC. Appraiser: JASON HORN
Tax Case: TX2026-000010 Attorney: LEONNESIA FORD
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
20044740M 2140 7,648,200 13,509,665 21,157,865 11,226,394 MIXED N/C N/C 6,351,800 14,000,000 MIXED B2
7,648,200 13,509,665 21,157,865 11,226,394 7,648,200 6,351,800 14,000,000

2027

*** C O V E R S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Date: 09/08/2026
Maricopa County 1 Parcel
301 West Jefferson
Phoenix, AZ 85003
County Atty: LEONNESIA FORD
Prepared by: Horn / Diaz
Tax Case: TX2025-000324
Parcel #: See Attached Tax Year: 2027
Plaintiff: CONCORD VILLAGE INC
LAND IMPS FCV RATIO
CURRENT 13,747,500 54,990,100 68,737,600 See Parcel
RECOMMENDED: 6,000,000 300,000 6,300,000 Allocation Report

Date: 09/08/2026 Parcel Allocation Page: 1 of 1
Tax Year: 2027 Plaintiff: CONCORD VILLAGE INC Appraiser: JASON HORN
Tax Case: TX2025-000324 Attorney: LEONNESIA FORD
Number of
Parcels: 1
Current: Recommended:
Parcel PUC Land Impr FCV LPV Class PUC Land Impr FCV LPV Class Rule
12916019A 0374 13,747,500 54,990,100 68,737,600 28,484,287 4.1 N/C 6,000,000 300,000 6,300,000 N/C A2
13,747,500 54,990,100 68,737,600 28,484,287 6,000,000 300,000 6,300,000