BOS AGENDA 01.13.26.PDF

Maricopa County — Formal (2026-01-28)

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Board of Supervisor’s Agenda 
 
2023: 11 Biltmore Estate LLC (TX2022-000394) Represented by Stephen M. Dichter; 
 
2024: KIERLAND COLLECTION BUILDING OWNER, LLC (TX2024-000029) Represented by Paul 
Moore; 
 
BUCHTEL REALTY INVESTORS, LLC (TX2024-000035) Represented by Donald Roelke; 
 
OVERWATCH GREENWAY SPVEF, LLC (TX2024-000036) Represented by Donald Roelke; 
 
2025: LIPT WEST FOUNTAINHEAD PARKWAY, LLC (TX2024-000305) Represented by Aaron 
Clouse; 
 
BDC PHOENIX II, LLC (TX2024-000306) Represented by Aaron Clouse; 
 
ITEC FINANCIAL INC.; SOUTH COAST PROPERTIES INVESTMENTS, LLC.; and INFOTECH 
ANALYTICS, LLC (TX2024-000307) Represented by Aaron Clouse; 
 
OVERWATCH GREENWAY SPVEF LLC; GREENWAY AND 59TH LLC; 59TH OWNER, LLC; GP5830 LLC; 
and JOY PARTNERS, LLC (TX2024-000310) Represented by Donald Roelke; 
 
ALTA 99TH AVE LP (TX2024-000354) Represented by Paul Moore; 
 
CPF FREMONT ASSOCIATES, LLC (TX2024-000364) Represented by Paul Moore; 
 
ESPLANADE OWNER, LLC (TX2024-000365) Represented by Paul Moore; 
 
DANSONS GAINEY, LLC (TX2024-000369) Represented by Aaron Clouse; 
 
ALIDADE RYAN CFPB, LLC (TX2024-000436) Represented by Paul Moore; 
 
KWD 111 WEST MONROE, LLC (TX2025-000211) Represented by Aaron Clouse; 
 
2026: LIPT WEST FOUNTAINHEAD PARKWAY, LLC (TX2024-000305) Represented by Aaron 
Clouse; 
 
CPF FREMONT ASSOCIATES, LLC (TX2024-000364) Represented by Paul Moore; 
 
3145 EAST CHANDLER, LLC (TX2025-000209) Represented by Douglas John; 
 
COURTLAND HOMES II, LLC (TX2025-000378) Represented by K. Layne Morrill;

2023

Date:
11/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,902,600
7,610,400
9,513,000
See Parcel
RECOMMENDED:
1,902,600
6,892,400
8,795,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2022-000394
Tax Year: 2023 
11 BILTMORE ESTATE, 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
16412818A
4.1
N/C
N/C
N/C
6,892,400
8,795,000
B6
1,902,600
7,610,400
9,513,000
5,422,410
1,902,600
6,892,400
8,795,000
0171
1,902,600
7,610,400
9,513,000
5,422,410
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000394
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  11/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
11 BILTMORE ESTATE, LLC
Appraiser:
TOM HOOVER

2024

Date:
12/02/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
23,873,153
76,126,847
100,000,000
See Parcel
RECOMMENDED:
23,873,153
68,126,847
92,000,000
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000029
Tax Year: 2024 
KIERLAND COLLECTION BUILDING OWNER 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
21543332D
1.12
N/C
N/C
Date:  12/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
KIERLAND COLLECTION BUILDING 
OWNER LLC
Appraiser:
TOM HOOVER
Tax Case:
TX2024-000029
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
100,000,000
55,000,000
Recommended:
Land
Impr
FCV
Rule
N/C
68,126,847
92,000,000
B2
23,873,153
76,126,847
100,000,000
55,000,000
23,873,153
68,126,847
92,000,000
1514
23,873,153
76,126,847

Date:
01/08/2026
3  Parcels
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
7,298,421
20,993,551
28,291,972
See Parcel
RECOMMENDED:
7,298,421
14,701,579
22,000,000
Allocation Report
Nagy / Procaccini
Tax Case:  TX2024-000035
Tax Year: 2024 
BUCHTEL REALTY INVESTORS, 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
21736992
1.12
N/C
N/C
21736993
1.12
N/C
N/C
21736994
1.12
N/C
N/C
N/C
284,562
4,151,283
B2
7,298,421
20,993,551
28,291,972
15,560,585
7,298,421
14,701,579
22,000,000
1040
3,866,721
406,348
4,273,069
2,350,188
N/C
12,511,411
13,580,711
B2
2610
2,362,400
2,721,166
5,083,566
2,795,962
N/C
1,905,606
4,268,006
B2
1513
1,069,300
17,866,037
18,935,337
10,414,435
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000035
Attorney:
LOU CAPUTO
Number of 
Parcels:
3
Date:  01/08/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
BUCHTEL REALTY INVESTORS, LLC
Appraiser:
CYNTHIA NAGY

Date:
11/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,728,312
7,538,688
12,267,000
See Parcel
RECOMMENDED:
4,728,312
3,171,688
7,900,000
Allocation Report
Horn / Procaccini
Tax Case:  TX2024-000036
Tax Year: 2024 
OVERWATCH GREENWAY SPVEF, 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
23101206D
1.12
N/C
N/C
N/C
3,171,688
7,900,000
B2
4,728,312
7,538,688
12,267,000
6,746,850
4,728,312
3,171,688
7,900,000
1130
4,728,312
7,538,688
12,267,000
6,746,850
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000036
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  11/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
OVERWATCH GREENWAY SPVEF, LLC
Appraiser:
JASON HORN

2025

Date:
11/24/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
12,548,900
30,221,686
42,770,586
See Parcel
RECOMMENDED:
12,548,900
21,451,100
34,000,000
Allocation Report
Horn / Diaz
Tax Case:  TX2024-000305
Tax Year: 2025 
LIPT WEST FOUNTAINHEAD PARKWAY 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:  BRIAN IRVINE & LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
12333066
1.12
N/C
N/C
12333067
1.12
N/C
N/C
12,548,900
21,451,100
34,000,000
12,548,900
30,221,686
42,770,586
23,523,822
N/C
21,246,715
29,970,015
B2
1040
3,825,600
287,951
4,113,551
2,262,453
N/C
204,385
4,029,985
B2
1524
8,723,300
29,933,735
38,657,035
21,261,369
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000305
Attorney:
BRIAN IRVINE & LOU CAPUTO
Number of 
Parcels:
2
Date:  11/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
LIPT WEST FOUNTAINHEAD PARKWAY 
LLC
Appraiser:
JASON HORN

Date:
12/10/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
22,055,900
64,892,638
86,948,538
See Parcel
RECOMMENDED:
22,055,900
44,268,100
66,324,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2024-000306
Tax Year: 2025 
BDC PHOENIX II, 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
20916016
1.12
N/C
N/C
N/C
44,268,100
66,324,000
A2
22,055,900
64,892,638
86,948,538
72,732,074
22,055,900
44,268,100
66,324,000
1524
22,055,900
64,892,638
86,948,538
72,732,074
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000306
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  12/10/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
BDC PHOENIX II, LLC
Appraiser:
NED CHAPPELL

Date:
11/19/2025
4  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiffs:
LAND
IMPS
FCV
RATIO
CURRENT
11,373,100
29,784,613
41,157,713
See Parcel
RECOMMENDED:
7,047,760
22,752,240
29,800,000
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000307
Tax Year: 2025 
ITEC FINANCIAL INC / SOUTH COAST PROPERTIES INVESTMENTS 
LLC / INFOTECH ANALYTICS 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
13422001J
1.12
N/C
N/C
13422002B
1.12
N/C
N/C
13422210E
1.12
N/C
N/C
13422908F
1.12
N/C
N/C
7,047,760
22,752,240
29,800,000
11,373,100
29,784,613
41,157,713
21,774,718
450,000
300,000
750,000
A2
1210
8,223,900
27,934,882
36,158,782
19,887,330
5,443,330
21,616,303
27,059,633
B2
2630
1,052,400
514,082
1,566,482
893,487
490,130
180,082
670,212
A2
2030
664,300
655,855
1,320,155
501,087
N/C
N/C
N/C
A2
1130
1,432,500
679,794
2,112,294
492,814
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000307
Attorney:
LEONNESIA FORD
Number of 
Parcels:
4
Date:  11/19/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
ITEC FINANCIAL INC / SOUTH COAST 
PROPERTIES INVESTMENTS LLC / 
INFOTECH ANALYTICS LLC
Appraiser:
TOM HOOVER

Date:
01/06/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,575,000
6,525,000
11,100,000
See Parcel
RECOMMENDED:
4,575,000
2,925,000
7,500,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2024-000310
Tax Year: 2025 
OVERWATCH GREENWAY SPVEF LLC; GREENWAY AND 59TH LLC; 
59TH OWNER, LLC; GP5830, LLC AND JOY PARTNERS, 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
23101206D
1.12
N/C
N/C
N/C
2,925,000
7,500,000
A2
4,575,000
6,525,000
11,100,000
7,084,193
4,575,000
2,925,000
7,500,000
1130
4,575,000
6,525,000
11,100,000
7,084,193
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000310
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  01/06/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
OVERWATCH GREENWAY SPVEF LLC; 
GREENWAY AND 59TH LLC; 59TH OWNER, 
LLC; GP5830, LLC AND JOY PARTNERS, LLC.
Appraiser:
JASON HORN

Date:
01/09/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
20,984,699
83,938,883
104,923,582
See Parcel
RECOMMENDED:
20,984,699
63,015,301
84,000,000
Allocation Report
HOOVER / EURICH
Tax Case:  TX2024-000354
Tax Year: 2025 
ALTA 99TH AVE 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:  LEONNESIA FORD

Current:
Parcel
Class
PUC
LPV
Class
10218985
4.2
N/C
N/C
N/C
63,015,301
84,000,000
B6
20,984,699
83,938,883
104,923,582
57,707,970
20,984,699
63,015,301
84,000,000
0377
20,984,699
83,938,883
104,923,582
57,707,970
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000354
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  01/09/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
ALTA 99TH AVE, LP
Appraiser:
TOM HOOVER

Date:
11/20/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,206,713
22,750,774
25,957,487
See Parcel
RECOMMENDED:
3,206,713
6,963,287
10,170,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2024-000364
Tax Year: 2025 
CPF FREMONT ASSOCIATES, 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
12526018A
1.12
N/C
N/C
N/C
6,963,287
10,170,000
B7
3,206,713
22,750,774
25,957,487
24,292,873
3,206,713
6,963,287
10,170,000
1514
3,206,713
22,750,774
25,957,487
24,292,873
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000364
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  11/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
CPF FREMONT ASSOCIATES, LLC
Appraiser:
TOM HOOVER

Date:
11/25/2025
4  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
24,604,300
276,507,897
301,112,197
See Parcel
RECOMMENDED:
24,604,300
207,395,700
232,000,000
Allocation Report
Chappell / Procaccini
Tax Case:  TX2024-000365
Tax Year: 2025 
ESPLANADE OWNER, 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
16317089V
1.12
N/C
N/C
16317089W
1.12
N/C
N/C
16317089X
1.12
N/C
N/C
16317089Y
1.12
N/C
N/C
24,604,300
207,395,700
232,000,000
24,604,300
276,507,897
301,112,197
165,611,708
N/C
49,920,082
56,672,882
B2
1524
5,533,300
53,600,344
59,133,644
32,523,504
N/C
40,729,215
46,262,515
B2
1524
6,752,800
65,724,814
72,477,614
39,862,688
N/C
61,946,537
69,162,437
B2
1524
5,102,300
74,460,140
79,562,440
43,759,342
N/C
54,799,866
59,902,166
B2
1524
7,215,900
82,722,599
89,938,499
49,466,174
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000365
Attorney:
LEONNESIA FORD
Number of 
Parcels:
4
Date:  11/25/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
ESPLANADE OWNER, LLC
Appraiser:
NED CHAPPELL

Date:
11/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
11,854,100
43,731,259
55,585,359
See Parcel
RECOMMENDED:
11,854,100
28,145,900
40,000,000
Allocation Report
Horn / Diaz
Tax Case:  TX2024-000369
Tax Year: 2025 
DANSONS GAINEY 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
17428004H
1.12
N/C
N/C
Date:  11/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
DANSONS GAINEY LLC
Appraiser:
JASON HORN
Tax Case:
TX2024-000369
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
55,585,359
44,906,500
Recommended:
Land
Impr
FCV
Rule
N/C
28,145,900
40,000,000
A2
11,854,100
43,731,259
55,585,359
44,906,500
11,854,100
28,145,900
40,000,000
1522
11,854,100
43,731,259

Date:
11/19/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,392,300
21,639,313
27,031,613
See Parcel
RECOMMENDED:
5,392,300
12,107,700
17,500,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2024-000436
Tax Year: 2025 
ALIDADE RYAN CFBP 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
30186292
1.12
N/C
N/C
N/C
12,107,700
17,500,000
A2
5,392,300
21,639,313
27,031,613
22,139,648
5,392,300
12,107,700
17,500,000
1512
5,392,300
21,639,313
27,031,613
22,139,648
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000436
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  11/19/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
ALIDADE RYAN CFBP LLC
Appraiser:
NED CHAPPELL

Date:
12/02/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,379,700
40,577,479
43,957,179
See Parcel
RECOMMENDED:
3,379,700
13,700,300
17,080,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2025-000211
Tax Year: 2025 
KWD 111 WEST MONROE 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
11221050H
1.12
N/C
N/C
Date:  12/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
KWD 111 WEST MONROE LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2025-000211
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
43,957,179
21,113,253
Recommended:
Land
Impr
FCV
Rule
N/C
13,700,300
17,080,000
A2
3,379,700
40,577,479
43,957,179
21,113,253
3,379,700
13,700,300
17,080,000
1524
3,379,700
40,577,479

2026

Date:
11/24/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
12,548,900
30,221,686
42,770,586
See Parcel
RECOMMENDED:
12,548,900
21,451,100
34,000,000
Allocation Report
Horn / Diaz
Tax Case:  TX2024-000305
Tax Year: 2026 
LIPT WEST FOUNTAINHEAD PARKWAY 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: BRIAN IRVINE & LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
12333066
1.12
N/C
N/C
12333067
1.12
N/C
N/C
12,548,900
21,451,100
34,000,000
12,548,900
30,221,686
42,770,586
24,700,013
N/C
21,246,715
29,970,015
A2
1040
3,825,600
287,951
4,113,551
2,375,576
N/C
204,385
4,029,985
A2
1524
8,723,300
29,933,735
38,657,035
22,324,438
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000305
Attorney:
BRIAN IRVINE & LOU CAPUTO
Number of 
Parcels:
2
Date:  11/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
LIPT WEST FOUNTAINHEAD 
PARKWAY LLC
Appraiser:
JASON HORN

Date:
11/20/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,696,162
18,449,184
24,145,346
See Parcel
RECOMMENDED:
3,206,713
6,963,287
10,170,000
Allocation Report
Hoover / Procaccini
Tax Case:  TX2024-000364
Tax Year: 2026 
CPF FREMONT ASSOCIATES, 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
12526018A
1.12
N/C
N/C
3,206,713
6,963,287
10,170,000
B2
5,696,162
18,449,184
24,145,346
13,038,487
3,206,713
6,963,287
10,170,000
1514
5,696,162
18,449,184
24,145,346
13,038,487
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000364
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  11/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
CPF FREMONT ASSOCIATES, LLC
Appraiser:
TOM HOOVER

Date:
01/06/2026
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,287,300
1,951,868
4,239,168
See Parcel
RECOMMENDED:
1,143,335
975,665
2,119,000
Allocation Report
HOOVER / BROOKS
Tax Case:  TX2025-000209
Tax Year: 2026 
3145 EAST CHANDLER, 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
30170004V
1.12
N/C
N/C
1,143,335
975,665
2,119,000
A2
2,287,300
1,951,868
4,239,168
3,271,872
1,143,335
975,665
2,119,000
1130
2,287,300
1,951,868
4,239,168
3,271,872
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2025-000209
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  01/06/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
3145 EAST CHANDLER, LLC
Appraiser:
TOM HOOVER

Date:
01/09/2026
1  Parcel
Prepared by:
Parcel#:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,829,400
0
1,829,400
See Parcel
RECOMMENDED:
1,495,000
0
1,495,000
Allocation Report
Horn / Diaz
Tax Case:  TX2025-000378
Tax Year: 2026 
COURTLAND HOMES II, 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
30122024A
  2.R
N/C
N/C
1,495,000
N/C
1,495,000
A1
1,829,400
0
1,829,400
726,960
1,495,000
0
1,495,000
0011
1,829,400
0
1,829,400
726,960
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2025-000378
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  01/09/2026                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
COURTLAND HOMES II, LLC
Appraise
r:
JASON HORN