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Board of Supervisor’s Agenda
2024: CLEAR CREEK TREE FARM, LLC, et al. (TX2023-000341) Represented by Doug John;
PORTALES CORPORATE CENTER, LLC (TX2024-000020) Represented by Bart Wilhoit;
MMCSE, LLC (TX2024-000031) Represented by Bart Wilhoit;
2025: MMCSE, LLC (TX2024-000031) Represented by Bart Wilhoit
CLEAR CREEK TREE FARM, LLC, et al. (TX2024-000238) Represented by Doug John;
259 FIRST, LLC (TX2024-000253) Represented by Doug John
2024
*** C O V E R
S H E E T ***
T A X APPEAL SETTLEMENT RECOMMENDATION
Date:
03/24/2025
Maricopa County
301 West Jefferson
Phoenix, AZ 85003
4 Parcels
County Atty: JACK O'CONNOR
Prepared by:
Nagy / Procaccini
Tax Case: TX2023-000341
Parcel #s:
See Attached
Tax Year: 2024
Plaintiff:
CLEAR CREEK TREE FARM LLC/BURCH INVESTMENTS LLC/PB KB LLC
LAND
IMPS
FCV
RATIO
CURRENT
RECOMMENDED:
2,191,500
50,334
1,013,345
805,087
3,204,845
855,421
See Parcel
Allocation Report
Parcel Allocation
Page: 1 of 1
Date: 03/24/2025
Plaintiff
CLEAR CREEK TREE FARM LLC / BURCH
INVESTMENTS LLC / PB KB LLC
Attorne
JACK O'CONNOR
Appraiser:
Tax Year:
2024
CYNTHIA NAGY
Tax Case:
TX2023-000341
Number of
Parcels:
4
Current:
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Parcel
Class
PUC
LPV
Class
12283006D
0012
851,000
0
851,000
365,930
4010
16,792
N/C
16,792
B1
2R @ 100%
N/C
Land 1.12 @65%, 4.1 @35%;
Impr 4.1 @18%, 1.12 @82%
Land 2R @100%; Impr
2R @82% , 4.7 @18%
12283006E
1040
291,500
715,245
1,006,745
544,479
3,882
N/C
719,127
B2
4017
Land 2R @100%;
Impr
4.7 @100%
12288007
0121
74,500
298,100
372,600
148,182
8,882
89,842
98,724
B9
4.2 @100%
4016
12286012A
0012
974,500
0
974,500
485,493
20,778
N/C
20,778
B9
2R @ 100%
4010
N/C
2,191,600
1,013,346
3,204,846
1,644,084
60,334
806,087
866,421
Date:
03/11/2025
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
25,745,700
147,366,789
173,112,489
See Parcel
RECOMMENDED:
25,745,700
99,254,300
125,000,000
Allocation Report
Chappell / Procaccini
Tax Case: TX2024-000020
Tax Year: 2024
PORTALES CORPORATE CENTER 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: JACK O'CONNOR
Current:
Parcel
Class
PUC
LPV
Class
17333015D
1.12
N/C
N/C
N/C
99,254,300
125,000,000
B2
25,745,700
147,366,789
173,112,489
95,211,869
25,745,700
99,254,300
125,000,000
1524
25,745,700
147,366,789
173,112,489
95,211,869
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000020
Attorney:
JACK O'CONNOR
Number of
Parcels:
1
Date: 03/11/2025 Parcel Allocation Page: 1 of 1
Tax Year:
2024
Plaintiff:
PORTALES CORPORATE CENTER LLC
Appraiser:
NED CHAPPELL
Date:
03/24/2025
2 Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,861,700
19,464,709
23,326,409
See Parcel
RECOMMENDED:
3,861,700
15,138,300
19,000,000
Allocation Report
Nagy / Diaz
Tax Case: TX2024-000031
Tax Year: 2024
MMCSE 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: JACK O'CONNOR
Current:
Parcel
Class
PUC
LPV
Class
21714991
L - 62% 1.12, 38%
2.R ; I = 100% 1.12
N/C
N/C
21714992
L - 85% 1.12, 15%
2.R ; I = 100% 1.12
N/C
N/C
Date: 03/24/2025 Parcel Allocation Page: 1 of 1
Tax Year:
2024
Plaintiff:
MMCSE LLC
Appraiser:
CYNTHIA NAGY
Tax Case:
TX2024-000031
Attorney:
JACK O'CONNOR
Number of
Parcels:
2
PUC
Land
Impr
FCV
LPV
1,029,809
523,832
Recommended:
Land
Impr
FCV
Rule
N/C
74,980
1,008,380
B2
3730
2,928,300
19,368,300
22,296,600
12,210,421
N/C
15,063,320
17,991,620
B2
1040
933,400
96,409
3,861,700
15,138,300
19,000,000
3,861,700
19,464,709
23,326,409
12,734,253
2025
Date:
03/24/2025
2 Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,054,800
20,356,353
24,411,153
See Parcel
RECOMMENDED:
4,054,800
15,445,200
19,500,000
Allocation Report
Nagy / Diaz
Tax Case: TX2024-000031
Tax Year: 2025
MMCSE 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: JACK O'CONNOR
Current:
Parcel
Class
PUC
LPV
Class
21714991
L = 62% 1.12, 38%
2.R ; I = 100% 1.12
N/C
N/C
21714992
L = 85% 1.12, 15%
2.R ; I = 100% 1.12
N/C
N/C
Date: 03/24/2025 Parcel Allocation Page: 1 of 1
Tax Year:
2025
Plaintiff:
MMCSE LLC
Appraiser:
CYNTHIA NAGY
Tax Case:
TX2024-000031
Attorney:
JACK O'CONNOR
Number of
Parcels:
2
PUC
Land
Impr
FCV
LPV
1,074,753
550,024
Recommended:
Land
Impr
FCV
Rule
N/C
71,817
1,051,917
A2
3730
3,074,700
20,261,700
23,336,400
12,820,942
N/C
15,373,383
18,448,083
A2
1040
980,100
94,653
4,054,800
15,445,200
19,500,000
4,054,800
20,356,353
24,411,153
13,370,965
Date:
03/25/2025
4 Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,424,700
973,273
2,397,973
See Parcel
RECOMMENDED:
50,334
805,087
855,421
Allocation Report
Nagy / Procaccini
Tax Case: TX2024-000238
Tax Year: 2025
CLEAR CREEK TREE FARM LLC/BURCH INVESTMENTS LLC/PB KB 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
12283006D
2R @100%
4010
N/C
12283006E
Land 1.12 @65%, 4.1 @35%;
Impr 1.12 @82%, 4.1 @18%
4017
Land 2R @100%; Impr
2R @82%, 4.7 @18%
12286007
4.2 @100%
4015
Land 2R @100%; Impr
4.7 @100%
12286012A
2R @100%
4010
N/C
20,778
N/C
20,778
A1
1,424,700
973,273
2,397,973
1,621,288
50,334
805,087
855,421
0012
555,600
0
555,600
509,767
0121
73,100
292,500
365,600
155,591
8,882
89,842
98,724
A2
16,792
N/C
16,792
A1
1040
320,600
680,773
1,001,373
571,703
3,882
715,245
719,127
A2
0012
475,400
0
475,400
384,227
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000238
Attorney
LOU CAPUTO
Number of
Parcels:
4
Date: 03/25/2025 Parcel Allocation Page: 1 of 1
Tax Year:
2025
Plaintiff:
Appraiser:
CYNTHIA NAGY
CLEAR CREEK TREE FARM LLC / BURCH
INVESTMENTS LLC / PB KB LLC
Date:
03/25/2025
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
709,900
817,039
1,526,939
See Parcel
RECOMMENDED:
425,000
400,000
825,000
Allocation Report
HOOVER / BROOKS
Tax Case: TX2024-000253
Tax Year: 2025
259 FIRST 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
13853026E
1.12
1511
N/C
425,000
400,000
825,000
B2
709,900
817,039
1,526,939
839,816
425,000
400,000
825,000
1610
709,900
817,039
1,526,939
839,816
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000253
Attorney:
LOU CAPUTO
Number of
Parcels:
1
Date: 03/25/2025 Parcel Allocation Page: 1 of 1
Tax Year:
2025
Plaintiff:
259 FIRST LLC
Appraiser:
TOM HOOVER