BOS AGENDA 3.11.25.PDF

Maricopa County — Formal (2025-02-21)

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Board of Supervisor’s Agenda 
 
2023: ONE CAMELBACK HOLDINGS, LLC (TX2023-000338) Represented by Donald Roelke; 
 
2024: ONE CAMELBACK HOLDINGS, LLC (TX2023-000338) Represented by Donald Roelke; 
 
LOWES HOME CENTERS, LLC (TX2023-000261) Represented by Benjamin A. Blair; 
 
LOWES HOME CENTERS, LLC (TX2023-010296) Represented by Benjamin A. Blair; 
 
LOWES HOME CENTERS, LLC (TX2023-010297) Represented by Benjamin A. Blair; 
 
LOWES HOME CENTERS, LLC (TX2023-010298) Represented by Benjamin A. Blair; 
 
LOWES HOME CENTERS, LLC (TX2023-010299) Represented by Benjamin A. Blair; 
 
LOWES HOME CENTERS, LLC (TX2023-010300) Represented by Benjamin A. Blair; 
 
LOWES HOME CENTERS, LLC (TX2023-010301) Represented by Benjamin A. Blair; 
 
DXD F1 LITCHFIELD, LLC (TX2024-000010) Represented by Bart Wilhoit; 
 
MCR OAZ, LLC (TX2024-000203) Represented by Doug John; 
 
2025: MCR OAZ, LLC (TX2024-000203) Represented by Doug John; 
 
CITRUS LAND, INC. (ST2024-000008) Represented by James P. Conley (Property Owner Agent).

2023

Date:
02/27/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,638,500
52,658,200
56,296,700
See Parcel
RECOMMENDED:
3,638,500
35,961,500
39,600,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2023-000338
Tax Year: 2023 
ONE CAMELBACK HOLDINGS 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
15527001A
4.1
N/C
N/C
3,638,500
35,961,500
39,600,000
2803
3,638,500
52,658,200
3,638,500
52,658,200
56,296,700
32,089,119
56,296,700
32,089,119
Recommended:
Land
Impr
FCV
Rule
N/C
35,961,500
39,600,000
B5
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2023-000338
Attorney:
JACK O'CONNOR
Number of 
Parcels:
1
Date:  02/27/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
ONE CAMELBACK HOLDINGS LLC
Appraiser:
NED CHAPPELL

2024

Date:
02/27/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
14,050,600
56,202,400
70,253,000
See Parcel
RECOMMENDED:
14,050,600
29,949,400
44,000,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2023-000338
Tax Year: 2024 
ONE CAMELBACK HOLDINGS 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
15527001A
4.1
2803
N/C
14,050,600
29,949,400
44,000,000
0377
14,050,600
56,202,400
14,050,600
56,202,400
70,253,000
35,829,030
70,253,000
35,829,030
Recommended:
Land
Impr
FCV
Rule
N/C
29,949,400
44,000,000
B5
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2023-000338
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
1
Date:  02/27/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
ONE CAMELBACK HOLDINGS LLC
Appraiser:
NED CHAPPELL

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,300,400
10,702,100
19,002,500
See Parcel
RECOMMENDED:
8,300,400
4,305,072
12,605,472
Allocation Report
Horn/Procaccini
Tax Case:  TX2023-000261
Tax Year: 2024 
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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
30159501
1.12
N/C
N/C
N/C
4,305,072
12,605,472
A2
8,300,400
10,702,100
19,002,500
15,490,456
8,300,400
4,305,072
12,605,472
1153
8,300,400
10,702,100
19,002,500
15,490,456
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000261
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWES HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,736,800
12,947,200
19,684,000
See Parcel
RECOMMENDED:
6,736,800
5,137,822
11,874,622
Allocation Report
Horn / Procaccini
Tax Case:  TX2023-010296
Tax Year: 2024 
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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
22081771
1.12
N/C
N/C
N/C
5,137,822
11,874,622
A2
6,736,800
12,947,200
19,684,000
12,799,527
6,736,800
5,137,822
11,874,622
1153
6,736,800
12,947,200
19,684,000
12,799,527
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-010296
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWES HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,715,300
11,623,500
21,338,800
See Parcel
RECOMMENDED:
9,715,300
2,312,427
12,027,727
Allocation Report
Horn / Procaccini
Tax Case:  TX2023-010297
Tax Year: 2024 
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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
20079958A
1.12
N/C
N/C
N/C
2,312,427
12,027,727
A2
9,715,300
11,623,500
21,338,800
13,299,925
9,715,300
2,312,427
12,027,727
1153
9,715,300
11,623,500
21,338,800
13,299,925
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-010297
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWES HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,494,200
10,740,200
16,234,400
See Parcel
RECOMMENDED:
5,494,200
6,216,240
11,710,440
Allocation Report
Horn / Procaccini
Tax Case:  TX2023-010298
Tax Year: 2024 
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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
10586961
1.8
N/C
N/C
N/C
6,216,240
11,710,440
A2
5,494,200
10,740,200
16,234,400
12,526,200
5,494,200
6,216,240
11,710,440
1410
5,494,200
10,740,200
16,234,400
12,526,200
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-010298
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWES HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,101,500
11,514,900
17,616,400
See Parcel
RECOMMENDED:
6,101,500
5,525,442
11,626,942
Allocation Report
Horn / Procaccini
Tax Case:  TX2023-010299
Tax Year: 2024 
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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
30235349
1.12
N/C
N/C
N/C
5,525,442
11,626,942
A2
6,101,500
11,514,900
17,616,400
13,078,232
6,101,500
5,525,442
11,626,942
1153
6,101,500
11,514,900
17,616,400
13,078,232
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-010299
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWES HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,356,600
10,720,100
17,076,700
See Parcel
RECOMMENDED:
6,356,600
4,265,948
10,622,548
Allocation Report
Horn / Procaccini
Tax Case:  TX2023-010300
Tax Year: 2024 
LOWE'S 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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
21147006H
1.12
N/C
N/C
N/C
4,265,948
10,622,548
A2
6,356,600
10,720,100
17,076,700
15,513,283
6,356,600
4,265,948
10,622,548
1153
6,356,600
10,720,100
17,076,700
15,513,283
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-010300
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWE'S HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
02/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,592,100
9,252,200
17,844,300
See Parcel
RECOMMENDED:
8,592,100
3,787,696
12,379,796
Allocation Report
Horn / Procaccini
Tax Case:  TX2023-010301
Tax Year: 2024 
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

Ball, Santin & McLeran, PLC
Current:
Parcel
Class
PUC
LPV
Class
30347358
1.8
N/C
N/C
N/C
3,787,696
12,379,796
A2
8,592,100
9,252,200
17,844,300
12,853,607
8,592,100
3,787,696
12,379,796
1410
8,592,100
9,252,200
17,844,300
12,853,607
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-010301
Attorney:
JEFFREY MESSING
Number of 
Parcels:
1
Date:  02/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
LOWES HOME CENTERS LLC
Appraiser:
JASON HORN

Date:
03/11/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,500,700
22,366,800
23,867,500
See Parcel
RECOMMENDED:
1,500,700
18,899,300
20,400,000
Allocation Report
Nagy / Diaz
Tax Case:  TX2024-000010
Tax Year: 2024 
DXD F1 LITCHFIELD 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
50173975
1.12
N/C
N/C
N/C
18,899,300
20,400,000
B3
1,500,700
22,366,800
23,867,500
13,127,125
1,500,700
18,899,300
20,400,000
3730
1,500,700
22,366,800
23,867,500
13,127,125
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000010
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  03/11/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
DXD F1 LITCHFIELD LLC
Appraiser:
CYNTHIA NAGY

Date:
02/28/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,329,500
6,942,953
8,272,453
See Parcel
RECOMMENDED:
1,329,500
5,170,500
6,500,000
Allocation Report
CHAPPELL  /  BROOKS
Tax Case:  TX2024-000203
Tax Year: 2024 
MCR OAZ 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
14229266
1.12
2815
N/C
Date:  02/28/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
MCR OAZ LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2024-000203
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
8,272,453
6,885,664
Recommended:
Land
Impr
FCV
Rule
N/C
5,170,500
6,500,000
B8
1,329,500
6,942,953
8,272,453
6,885,664
1,329,500
5,170,500
6,500,000
1512
1,329,500
6,942,953

2025

Date:
02/28/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,449,200
6,809,013
8,258,213
See Parcel
RECOMMENDED:
1,449,200
5,050,800
6,500,000
Allocation Report
CHAPPELL  /  BROOKS
Tax Case:  TX2024-000203
Tax Year: 2025 
MCR OAZ 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
14229266
1.12
2815
N/C
N/C
5,050,800
6,500,000
A2
1,449,200
6,809,013
8,258,213
7,229,947
1,449,200
5,050,800
6,500,000
1512
1,449,200
6,809,013
8,258,213
7,229,947
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000203
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  02/28/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
MCR OAZ LLC
Appraiser:
NED CHAPPELL

Date:
03/11/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
861,800
0
861,800
See Parcel
RECOMMENDED:
16,616
0
16,616
Allocation Report
Nagy / Diaz
Tax Case:  ST2024-000008
Tax Year: 2025 
CITRUS LAND INC
*** 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
50231010H
2.R
4110
N/C
16,616
0
16,616
0022
861,800
0
861,800
0
861,800
370,574
861,800
370,574
Recommended:
Land
Impr
FCV
Rule
16,616
N/C
16,616
A1
PUC
Land
Impr
FCV
LPV
Tax Case:
ST2024-000008
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  03/11/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
CITRUS LAND INC
Appraiser
:
CYNTHIA NAGY