BOS AGENDA 5.27.25.PDF

Maricopa County — Formal (2025-06-11)

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Board of Supervisor’s Agenda
2023:
 
J P 282 LLC (TX2022-000376) Represented by Doug John;
2024:
 
NEWBURY PARK INVESTMENTS LLC (TX2023-000312) Represented by Doug John;
RG ALAMADA LLC/ AREA ALAMADA LLC (TX2024-000032) Represented by
 
Bart Wilhoit;
2025:
 
EMRLAND, LLLP
 
(TX2024-000332)
 
Represented by
 
Doug John;
2026:
 
EMRLAND, LLLP (TX2024-000332)
 
Represented by
 
Doug John;

2023

Date:
05/15/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,008,800
484,800
3,493,600
See Parcel
RECOMMENDED:
2,274,200
484,800
2,759,000
Allocation Report
Nagy / Procaccini
Tax Case:  TX2022-000376
Tax Year: 2023 
J P 282 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
15519080A
1.12
N/C
N/C
2,274,200
N/C
2,759,000
A2
3,008,800
484,800
3,493,600
1,998,112
2,274,200
484,800
2,759,000
2060
3,008,800
484,800
3,493,600
1,998,112
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2022-000376
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  05/15/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
J P 282 LLC
Appraiser:
CYNTHIA NAGY

2024

Date:
05/23/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,741,700
2,780,930
5,522,630
See Parcel
RECOMMENDED:
1,876,574
1,903,426
3,780,000
Allocation Report
Nagy / Diaz
Tax Case:  TX2023-000312
Tax Year: 2024 
NEWBURY PARK INVESTMENTS LLC
*** C O V E R   S H E E T ***
_____________________________________________________________
TAX APPEAL SETTLEMENT RECOMMENDATION
Maricopa County
301 West Jefferson
Phoenix, AZ  85003
County Attys:  JACK O'CONNOR / BRIAN IRVINE

Current:
Parcel
Class
PUC
LPV
Class
21552097
1.12
N/C
N/C
1,876,574
1,903,426
3,780,000
A2
2,741,700
2,780,930
5,522,630
3,715,107
1,876,574
1,903,426
3,780,000
1130
2,741,700
2,780,930
5,522,630
3,715,107
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000312
Attorneys:
JACK O'CONNOR / BRIAN IRVINE
Number of 
Parcels:
1
Date:  05/23/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
NEWBURY PARK INVESTMENTS LLC
Appraiser:
CYNTHIA NAGY

Date:
05/15/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
15,057,300
33,294,727
48,352,027
See Parcel
RECOMMENDED:
15,057,300
25,642,700
40,700,000
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000032
Tax Year: 2024 
RG ALAMEDA LLC / AREA ALAMEDA 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
12333053B
1.12
N/C
N/C
Date:  05/15/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
RG ALAMEDA LLC / AREA ALAMEDA LLC
Appraiser:
TOM HOOVER
Tax Case:
TX2024-000032
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
48,352,027
26,593,615
Recommended:
Land
Impr
FCV
Rule
N/C
25,642,700
40,700,000
B2
15,057,300
33,294,727
48,352,027
26,593,615
15,057,300
25,642,700
40,700,000
1511
15,057,300
33,294,727

2025

Date:
05/08/2025
2  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,183,400
0
1,183,400
See Parcel
RECOMMENDED:
17,547
0
17,547
Allocation Report
Hoover / Procaccini
Tax Case:  TX2024-000332
Tax Year: 2025 
EMRLAND LLLP
*** 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
14323022G
2.R
4010
N/C
14323023P
2.R
4010
N/C
17,547
0
17,547
1,183,400
0
1,183,400
508,862
16,570
N/C
16,570
A1
0032
114,500
0
114,500
49,235
977
N/C
977
A1
0032
1,068,900
0
1,068,900
459,627
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000332
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
Date:  05/08/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
EMRLAND LLLP
Appraiser:
TOM HOOVER

2026

Date:
05/08/2025
2  Parcels
Prepared by:
Parcel #s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,415,200
0
1,415,200
See Parcel
RECOMMENDED:
14,393
0
14,393
Allocation Report
Hoover / Procaccini
Tax Case:  TX2024-000332
Tax Year: 2026 
EMRLAND LLLP
*** 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
14323022G
2.R
4010
N/C
14323023P
2.R
4010
N/C
14,393
0
14,393
1,415,200
0
1,415,200
534,305
13,591
N/C
13,591
A1
0032
119,300
0
119,300
51,697
802
N/C
802
A1
0032
1,295,900
0
1,295,900
482,608
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000332
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
Date:  05/08/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
EMRLAND LLLP
Appraiser:
TOM HOOVER