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Board of Supervisor’s Agenda 2021: TED D. SHEELY, ET AL. (TX2024-000150) Represented by Douglas John; 2022: TED D. SHEELY, ET AL. (TX2021-000409) Represented by Douglas John; 2024: DSA CORPORATE CENTER LLC (TX2023-000277) Represented by Bart Wilhoit; AMERICAN MULTI-CINEMA, INC. and EPT MESA, INC. (TX2023-000316) Represented by Dawn Gabel and Michael Vincent; PEORIA 40 LLC, PEORIA 60 LLC, FREEDOM PLAZA LP and SUN HEALTH FREEDOM PLAZA LLC (TX2023-000320) Represented by Jim Nearhood; 2025: DSA CORPORATE CENTER LLC (TX2023-000277) Represented by Bart Wilhoit; PETER VINCENT KUHN (ST2024-000011) Represented by Self; PERIMETER GATEWAY PORTFOLIO LLC (TX2024-000300) Represented by James Busby; IS TUCSON CIRCLE LLC (TX2024-000426) Represented by Douglas John; 2021 Date: 08/20/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 8,726,600 39,300 8,765,900 See Parcel RECOMMENDED: 1,580,000 20,000 1,600,000 Allocation Report Hoover / Diaz Tax Case: TX2024-000150 Tax Year: 2021 TED D SHEELY, ET AL. *** 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 10233003G 1.12 N/C N/C 10233004S 1.12 N/C N/C Date: 08/20/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2021 Plaintiff: TED D SHEELY, ET AL. Appraiser: TOM HOOVER Tax Case: TX2024-000150 Attorney: JACK O'CONNOR Number of Parcels: 2 PUC Land Impr FCV LPV 4,232,200 3,047,184 Recommended: Land Impr FCV Rule 716,000 N/C 716,000 B9 1040 4,494,400 39,300 4,533,700 3,264,264 864,000 20,000 884,000 B9 1040 4,232,200 0 1,580,000 20,000 1,600,000 8,726,600 39,300 8,765,900 6,311,448 2022 Date: 08/20/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,414,600 39,900 9,454,500 See Parcel RECOMMENDED: 1,580,000 20,000 1,600,000 Allocation Report Hoover / Diaz Tax Case: TX2021-000409 Tax Year: 2022 TED D SHEELY, ET AL. *** 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 10233003G 1.12 N/C N/C 10233004S 1.12 N/C N/C Date: 08/20/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2022 Plaintiff: TED D SHEELY, ET AL. Appraiser: TOM HOOVER Tax Case: TX2021-000409 Attorney: JACK O'CONNOR Number of Parcels: 2 PUC Land Impr FCV LPV 4,232,200 3,199,543 Recommended: Land Impr FCV Rule 716,000 N/C 716,000 A1 1040 5,182,400 39,900 5,222,300 3,427,477 864,000 20,000 884,000 A2 1040 4,232,200 0 1,580,000 20,000 1,600,000 9,414,600 39,900 9,454,500 6,627,020 2024 Date: 08/06/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 8,372,600 52,866,746 61,239,346 See Parcel RECOMMENDED: 8,372,600 32,627,400 41,000,000 Allocation Report Chappell / Diaz Tax Case: TX2023-000277 Tax Year: 2024 DSA 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 21543333A 1.12 N/C 2.R 21543333B 1.12 N/C N/C Date: 08/06/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2024 Plaintiff: DSA CORPORATE CENTER LLC Appraiser: NED CHAPPELL Tax Case: TX2023-000277 Attorney: JACK O'CONNOR Number of Parcels: 2 PUC Land Impr FCV LPV 215,913 147,678 Recommended: Land Impr FCV Rule N/C N/C N/C B1 1524 8,156,687 52,866,746 61,023,433 41,738,184 N/C 32,627,400 40,784,087 B2 0022 215,913 0 8,372,600 32,627,400 41,000,000 8,372,600 52,866,746 61,239,346 41,885,862 Date: 08/12/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 8,370,000 19,216,291 27,586,291 See Parcel RECOMMENDED: 4,786,100 4,663,900 9,450,000 Allocation Report NAGY / BROOKS Tax Case: TX2023-000316 Tax Year: 2024 AMERICAN MULTI-CINEMA INC AND EPT MESA 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: JACK O'CONNOR Current: Parcel Class PUC LPV Class 13910013B 1.8 @16.5% N/C N/C 13910013C 1.8 @16.5% N/C N/C Date: 08/12/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2024 Plaintiff: AMERICAN MULTI-CINEMA INC AND EPT MESA INC. Appraiser: CYNTHIA NAGY Tax Case: TX2023-000316 Attorney: JACK O'CONNOR Number of Parcels: 2 PUC Land Impr FCV LPV 4,620,000 2,145,829 Recommended: Land Impr FCV Rule 3,820,100 799,900 4,620,000 N/C 1430 4,549,900 18,416,391 22,966,291 11,700,041 966,000 3,864,000 4,830,000 N/C 1436 3,820,100 799,900 4,786,100 4,663,900 9,450,000 8,370,000 19,216,291 27,586,291 13,845,870 Date: 08/21/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 5,140,700 91,013,900 96,154,600 See Parcel RECOMMENDED: 5,140,700 36,859,300 42,000,000 Allocation Report HOOVER / BROOKS Tax Case: TX2023-000320 Tax Year: 2024 PEORIA 40 LLC, PEORIA 60 LLC, FREEDOM PLAZA LP AND SUN HEALTH FREEDOM PLAZA 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 20080912X 4.5 N/C N/C 20080912Y 4.1 N/C N/C 5,140,700 36,859,300 42,000,000 5,140,700 91,013,900 96,154,600 49,120,384 N/C 36,859,300 41,562,900 A2 1074 437,100 0 437,100 83,342 N/C N/C N/C A1 1980 4,703,600 91,013,900 95,717,500 49,037,042 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2023-000320 Attorney: JACK O'CONNOR Number of Parcels: 2 Date: 08/21/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2024 Plaintiff: PEORIA 40 LLC, PEORIA 60 LLC, FREEDOM PLAZA LP AND SUN HEALTH FREEDOM PLAZA LLC. Appraiser: TOM HOOVER 2025 Date: 08/06/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,061,100 55,347,184 64,408,284 See Parcel RECOMMENDED: 9,061,100 31,938,900 41,000,000 Allocation Report Chappell / Diaz Tax Case: TX2023-000277 Tax Year: 2025 DSA 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 21543333A 2.R N/C N/C 21543333B 1.12 N/C N/C Date: 08/06/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: DSA CORPORATE CENTER LLC Appraiser: NED CHAPPELL Tax Case: TX2023-000277 Attorney: JACK O'CONNOR Number of Parcels: 2 PUC Land Impr FCV LPV 248,000 106,640 Recommended: Land Impr FCV Rule N/C N/C N/C A1 1524 8,813,100 55,347,184 64,160,284 35,288,156 N/C 31,938,900 40,752,000 A2 0022 248,000 0 9,061,100 31,938,900 41,000,000 9,061,100 55,347,184 64,408,284 35,394,796 Date: 08/18/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 1,269,200 5,077,100 6,346,300 See Parcel RECOMMENDED: 1,269,200 3,680,800 4,950,000 Allocation Report Nagy / Procaccini Tax Case: ST2024-000011 Tax Year: 2025 PETER V KUHN *** 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 21913010 3.1 N/C N/C N/C 3,680,800 4,950,000 B6 1,269,200 5,077,100 6,346,300 3,363,539 1,269,200 3,680,800 4,950,000 0161 1,269,200 5,077,100 6,346,300 3,363,539 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: ST2024-000011 Attorney: LOU CAPUTO Number of Parcels: 1 Date: 08/18/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: PETER V KUHN Appraiser: CYNTHIA NAGY Date: 08/20/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 13,732,820 50,267,180 64,000,000 See Parcel RECOMMENDED: 13,732,820 26,267,180 40,000,000 Allocation Report HORN / BROOKS Tax Case: TX2024-000300 Tax Year: 2025 PERIMETER GATEWAY PORTFOLIO 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 21507401 1.12 N/C N/C Date: 08/20/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: PERIMETER GATEWAY PORTFOLIO LLC Appraiser: JASON HORN Tax Case: TX2024-000300 Attorney: LOU CAPUTO Number of Parcel: 1 PUC Land Impr FCV LPV 64,000,000 64,000,000 Recommended: Land Impr FCV Rule N/C 26,267,180 40,000,000 A2 13,732,820 50,267,180 64,000,000 64,000,000 13,732,820 26,267,180 40,000,000 1522 13,732,820 50,267,180 Date: 08/21/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 1,941,800 3,012,342 4,954,142 See Parcel RECOMMENDED: 1,941,800 2,058,200 4,000,000 Allocation Report Chappell / Procaccini Tax Case: TX2024-000426 Tax Year: 2025 IS TUCSON CIRCLE 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 21146336 1.12 N/C N/C N/C 2,058,200 4,000,000 A2 1,941,800 3,012,342 4,954,142 4,325,015 1,941,800 2,058,200 4,000,000 1120 1,941,800 3,012,342 4,954,142 4,325,015 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000426 Attorney: LEONNESIA FORD Number of Parcels: 1 Date: 08/21/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: IS TUCSON CIRCLE LLC Appraiser: NED CHAPPELL