UPDATED FINAL 11-19-2025 AGENDA WITH E-SESSION COMMENTS.PDF

Maricopa County — Formal (2025-11-19)

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Board of Supervisor’s Agenda 
2017: HONEYWELL INTERNATIONAL, INC. (TX2017-000565) Represented by Dawn Gabel; 
2018: HONEYWELL INTERNATIONAL, INC. (TX2017-000564) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2017-000565) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2018-000696) Represented by Dawn Gabel; 
2019: HONEYWELL INTERNATIONAL, INC. (TX2018-000694) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2018-000696) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2018-001156) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2019-000167) Represented by Dawn Gabel; 
2020: HONEYWELL INTERNATIONAL, INC. (TX2019-000165) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2019-000166) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2019-00167) Represented by Dawn Gabel; 
 HONEYWELL INTERNATIONAL, INC. (TX2020-001109) Represented by Dawn Gabel; 
2021: HONEYWELL INTERNATIONAL, INC. (TX2020-001109) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2020-001110) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2020-001111) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2021-000482) Represented by Dawn Gabel; 
2022: HONEYWELL INTERNATIONAL, INC. (TX2021-000482) Represented by Dawn Gabel; 
HONEYWELL INTERNATIONAL, INC. (TX2022-000405) Represented by Dawn Gabel; 
2023: HONEYWELL INTERNATIONAL, INC. (TX2022-000405) Represented by Dawn Gabel; 
CWRP BAYWOOD MOB OWNER, LLC and NSP-MESA MOB I, LLC. (TX2023-000245) Represented 
by Douglas John; 
2024: HONEYWELL INTERNATIONAL, INC. (TX2024-000420) Represented by Dawn Gabel;

CWRP BAYWOOD MOB OWNER, LLC and NSP-MESA MOB I, LLC. (TX2023-000245) Represented 
by Douglas John; 
 
STOCKDALE GALLERIA PROJECT OWNER, LLC (TX2023-000268) Represented by Paul Moore; 
 
HARMONY AT HURLEY FARMS, LLC (TX2024-000017) Represented by Douglas John; 
 
92ND STREET INVESTORS, LLC; 92ND ST & MOUNTAIN VIEW STORAGE PARTNERS, LLC (TX2024-
000257) Represented by Bart Wilhoit; 
 
NEXT GEN RISING LLC (TX2024-000350) Represented by Bart Wilhoit; 
 
SECOND STEP ASSET MANAGEMENT COMPANY (TX2024-000320); Represented by Dawn Gabel 
 
2025: HONEYWELL INTERNATIONAL, INC. (TX2024-000420) Represented by Dawn Gabel; 
 
WESTERN FACILITIES, LLC (TX2024-000199) Represented by James Busby; 
 
92ND STREET INVESTORS, LLC; 92ND ST & MOUNTAIN VIEW STORAGE PARTNERS, LLC (TX2024-
000257) Represented by Bart Wilhoit; 
 
NEXT GEN RISING LLC (TX2024-000350) Represented by Bart Wilhoit; 
 
ELIANTO LANDVALOREM LP (TX2024-000355) Represented by Aaron Clouse; 
 
DECA RANCH LLC (TX2024-000373) Represented by Douglas John; 
 
EMRLAND LLLP (TX2024-000423) Represented by Douglas John; 
 
1850 CENTRAL LLC (TX2025-000027) Represented by Aaron Clouse; 
 
2700 N CENTRAL ACQUISITION COMPANY LLC (TX2025-000152) Represented by Aaron Clouse; 
 
ACERO LAVEEN, LLC, ET AL. (TX2024-000366) Represented by Bart Wilhoit; 
 
CRP SPARROW CHANDLER OWNER LLC (TX2024-000368) Represented by Paul Moore; 
 
VERDE INVESTMENTS, INC. (TX2025-000023) Represented by Bart Wilhoit; 
 
 
2026: EMRLAND LLLP (TX2024-000423) Represented by Douglas John; 
 
DBC OFFICE OWNER LLC, ET AL. (TX2025-000202) Represented by James Busby Jr.

2017

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
8,176,000
See Parcel
RECOMMENDED:
4,496,800
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2017-000565
Tax Year: 2017
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
4,496,800
9738
N/A
N/A
8,176,000
5,895,178
8,176,000
5,895,178
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
4,496,800
A2
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2017-000565
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2017
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL

2018

Date:
10/02/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
11,591,210
60,010,800
71,602,010
See Parcel
RECOMMENDED:
11,591,210
32,408,790
44,000,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2017-000564
Tax Year: 2018
HONEYWELL INTERNATIONAL 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
30153044
1.12
N/C
N/C
30153088
1.10
N/C
N/C
11,591,210
32,408,790
44,000,000
11,591,210
60,010,800
71,602,010
47,707,403
N/C
N/C
N/C
A1
3099
11,489,200
60,010,800
71,500,000
47,629,068
N/C
32,408,790
43,897,990
A2
8801
102,010
0
102,010
78,335
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2017-000564
Attorney:
 JACK O'CONNOR
Number of 
Parcels:
2
Date:  10/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2018
Plaintiff:
HONEYWELL INTERNATIONAL INC
Appraiser:
NED CHAPPELL

Date:
11/17/2025
22  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
4,562,500
18,072,100
22,634,600
See Parcel
RECOMMENDED:
2,509,375
9,939,655
12,449,030
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2017-000565
Tax Year: 2018 
HONEYWELL INTERNATIONAL, 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
12121164
1.12
N/C
N/C
12121166A
1.12
N/C
N/C
12121167A
1.12
N/C
N/C
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.10
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
Tax Case:
TX2017-000565
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
22
Date: 11/17/2025                                                                           Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2018
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
4,180
N/C
4,180
A1
1074
7,600
0
7,600
6,505
441,540
124,740
566,280
A2
2630
16,400
7,200
23,600
23,205
9,020
3,960
12,980
A2
2630
802,800
226,800
1,029,600
833,159
9,020
3,960
12,980
A2
2630
16,300
7,200
23,500
23,100
8,965
3,960
12,925
A2
2630
16,400
7,200
23,600
23,205
9,790
26,895
36,685
A2
1074
15,900
0
15,900
15,104
8,745
N/C
8,745
A1
2630
17,800
48,900
66,700
53,361
8,745
N/C
8,745
A1
1074
15,900
0
15,900
15,104
8,745
N/C
8,745
A1
1074
15,900
0
15,900
15,104
8,745
N/C
8,745
A1
1074
15,900
0
15,900
15,104
8,745
N/C
8,745
A1
1074
15,900
0
15,900
15,104
9,790
N/C
9,790
A1
1074
16,500
0
16,500
15,656
9,075
N/C
9,075
A1
1074
17,800
0
17,800
16,868
9,075
N/C
9,075
A1
1074
16,500
0
16,500
15,656
9,075
N/C
9,075
A1
1074
16,500
0
16,500
15,656
9,075
N/C
9,075
A1
3799
62,500
53,600
116,100
116,100
34,375
29,480
63,855
A2
1074
16,500
0
16,500
15,656
561,605
2,589,730
3,151,335
A2
3099
2,032,600
12,882,800
14,915,400
13,048,703
1,117,930
7,085,540
8,203,470
A2
3099
1,021,100
4,708,600
5,729,700
3,821,673
9,100
48,300
46,305
21,560
5,005
26,565
A2
3799
333,500
120,700
454,200
439,740
28,445
33,000
0
33,000
1074
2,509,375
9,939,655
12,449,030
A1
18,150
N/C
18,150
4,562,500
18,072,100
22,634,600
18,618,513
183,425
66,385
249,810
A2
2630
39,200

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
8,472,900
See Parcel
RECOMMENDED:
4,660,095
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2018-000696
Tax Year: 2018
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2018
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2018-000696
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
PUC
Land
Impr
FCV
LPV
8,472,900
6,189,937
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
4,660,095
A2
0
0
8,472,900
6,189,937
4,660,095
9738
N/A
N/A

2019

Date:
10/02/2025
4  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
11,461,060
68,894,900
80,355,960
See Parcel
RECOMMENDED:
11,461,060
32,538,940
44,000,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2018-000694
Tax Year: 2019 
HONEYWELL INTERNATIONAL 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
30153044
1.12
N/C
N/C
30153351
1.10
N/C
N/C
30153352
1.10
N/C
N/C
30153353
2.R
N/C
N/C
11,461,060
32,538,940
44,000,000
11,461,060
68,894,900
80,355,960
61,427,783
N/C
19,819,468
24,668,668
B2
0031
2,872,000
0
2,872,000
1,751,920
N/C
N/C
N/C
B1
3099
4,849,200
42,293,100
47,142,300
36,299,571
N/C
N/C
N/C
A1
1514
3,650,200
26,601,800
30,252,000
23,294,040
N/C
12,719,472
16,369,672
B2
8801
89,660
0
89,660
82,252
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2018-000694
Attorney:
O'CONNOR JACK
Number of 
Parcels:
4
Date:  10/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2019
Plaintiff:
HONEYWELL INTERNATIONAL INC
Appraiser:
NED CHAPPELL

Date:
11/17/2025
22  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,299,800
20,578,900
23,878,700
See Parcel
RECOMMENDED:
1,814,890
11,318,395
13,133,285
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2018-000696
Tax Year: 2019 
HONEYWELL INTERNATIONAL 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
12121164
1.12
N/C
N/C
12121166A
1.12
N/C
N/C
12121167A
1.12
N/C
N/C
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.10
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
1,814,890
11,318,395
13,133,285
3,299,800
20,578,900
23,878,700
19,396,829
129,195
87,615
216,810
A2
2630
27,600
12,800
40,400
40,400
15,180
7,040
22,220
A2
3799
234,900
159,300
394,200
394,200
395,560
3,002,560
3,398,120
A2
3099
1,431,700
14,555,400
15,987,100
13,701,138
787,435
8,005,470
8,792,905
A2
3099
719,200
5,459,200
6,178,400
4,012,757
6,380
N/C
6,380
A1
3799
44,000
103,700
147,700
121,905
24,200
57,035
81,235
A2
1074
11,600
0
11,600
11,600
6,380
N/C
6,380
A1
1074
11,600
0
11,600
11,600
6,380
N/C
6,380
A1
1074
11,600
0
11,600
11,600
6,875
N/C
6,875
A1
1074
11,600
0
11,600
11,600
6,380
N/C
6,380
A1
1074
12,500
0
12,500
12,500
6,160
N/C
6,160
A1
1074
11,200
0
11,200
11,200
6,160
N/C
6,160
A1
1074
11,200
0
11,200
11,200
6,160
N/C
6,160
A1
1074
11,200
0
11,200
11,200
6,160
N/C
6,160
A1
1074
11,200
0
11,200
11,200
6,930
26,345
33,275
A2
1074
11,200
0
11,200
11,200
6,160
N/C
6,160
A1
2630
12,600
47,900
60,500
56,029
6,380
3,850
10,230
A2
2630
11,500
7,000
18,500
18,500
6,325
3,850
10,175
A2
2630
11,600
7,000
18,600
18,600
356,125
120,780
476,905
A2
2630
11,600
7,000
18,600
18,600
6,380
3,850
10,230
A2
2630
647,500
219,600
867,100
867,100
3,355
N/C
3,355
A1
1074
26,600
0
26,600
26,600
14,630
N/C
14,630
A1
1074
6,100
0
6,100
6,100
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2018-000696
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
22
Date:  11/17/2025                                                                       Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2019
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL

Date:
11/14/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
N/A
N/A
40,483,435
See Account
RECOMMENDED:
N/A
N/A
35,000,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2018-001156
Tax Year: 2019
HONEYWELL INTERNATIONAL 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:
Account
Class
PUC
LPV
Class
0014607
9
N/C
N/C
35,000,000
9738
N/A
N/A
40,483,435
31,577,079
40,483,435
31,577,079
N/A
N/A
Recommended:
Land
Impr
FCV
Rule
35,000,000
B8
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2018-001156
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
Date:  11/14/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2019
Plaintiff:
HONEYWELL INTERNATIONAL INC.
Appraiser:
NED CHAPPELL

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
8,759,300
See Parcel
RECOMMENDED:
4,817,615
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2019-000167
Tax Year: 2019 
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2019
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2019-000167
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
PUC
Land
Impr
FCV
LPV
8,759,300
6,499,434
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
4,817,615
A2
8,759,300
6,499,434
4,817,615
9738
N/A
N/A

2020

Date:
11/14/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
N/A
N/A
42,630,634
See Account
RECOMMENDED:
N/A
N/A
35,000,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2019-000165
Tax Year: 2020 
HONEYWELL INTERNATIONAL 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:
Account
Class
PUC
LPV
Class
0014607
9
N/C
N/C
35,000,000
9738
N/A
N/A
42,630,634
33,155,933
42,630,634
33,155,933
N/A
N/A
Recommended:
Land
Impr
FCV
Rule
35,000,000
A2
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2019-000165
Attorney:
JACK O'CONNOR 
Number of 
Accounts:
1 I.P.R.
Date:  11/14/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2020
Plaintiff:
HONEYWELL INTERNATIONAL INC.
Appraiser:
NED CHAPPELL

Date:
10/02/2025
4  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
12,390,980
70,204,470
82,595,450
See Parcel
RECOMMENDED:
12,390,980
27,609,020
40,000,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2019-000166
Tax Year: 2020 
HONEYWELL INTERNATIONAL 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
30153044
1.12
N/C
N/C
30153351
1.10
N/C
N/C
30153352
1.10
N/C
N/C
30153353
2.R
N/C
N/C
12,390,980
27,609,020
40,000,000
12,390,980
70,204,470
82,595,450
64,499,173
N/C
16,804,856
21,894,856
A2
0031
3,005,000
0
3,005,000
1,839,516
N/C
N/C
N/C
A1
3099
5,090,000
41,725,300
46,815,300
38,114,550
N/C
N/C
N/C
A2
1514
4,201,600
28,459,800
32,661,400
24,458,742
N/C
10,784,794
14,986,394
A2
8801
94,380
19,370
113,750
86,365
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2019-000166
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
4
Date:  10/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2020
Plaintiff:
HONEYWELL INTERNATIONAL INC
Appraiser:
NED CHAPPELL

Date:
11/17/2025
22  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,206,800
19,931,694
25,138,494
See Parcel
RECOMMENDED:
2,863,740
10,962,432
13,826,172
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2019-000167
Tax Year: 2020 
HONEYWELL INTERNATIONAL, 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
12121164
1.12
N/C
N/C
12121166A
1.12
N/C
N/C
12121167A
1.12
N/C
N/C
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.1
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
Tax Case:
TX2019-000167
Attorney:
 JACK O'CONNOR
Number of 
Parcels:
22
Date:  11/17/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2020
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
4,510
N/C
4510
A1
1074
35,500
0
35,500
27,930
19,525
N/C
19,525
A1
1074
8,200
0
8,200
6,405
474,815
122,320
597,135
A2
2630
15,800
7,000
22,800
19,530
8,690
3,850
12,540
A2
2630
863,300
222,400
1,085,700
910,455
10,395
4,015
14,410
A2
2630
18,800
7,300
26,100
19,425
10,340
4,015
14,355
A2
2630
18,900
7,300
26,200
19,530
11,770
29,040
40,810
A2
1074
17,700
0
17,700
11,760
9,735
N/C
9,735
A1
2630
21,400
52,800
74,200
58,830
9,735
N/C
9,735
A1
1074
17,700
0
17,700
11,760
9,735
N/C
9,735
A1
1074
17,700
0
17,700
11,760
9,735
N/C
9,735
A1
1074
17,700
0
17,700
11,760
9,735
N/C
9,735
A1
1074
17,700
0
17,700
11,760
10,890
N/C
10,890
A1
1074
18,300
0
18,300
12,180
10,065
N/C
10,065
A1
1074
19,800
0
19,800
13,125
10,065
N/C
10,065
A1
1074
18,300
0
18,300
12,180
10,065
N/C
10,065
A1
1074
18,300
0
18,300
12,180
10,065
N/C
10,065
A1
3799
55,900
73,400
129,300
128,000
30,745
40,370
71,115
A2
1074
18,300
0
18,300
12,180
646,085
2,864,070
3,510,155
A2
3099
2,395,500
14,218,200
16,613,700
14,386,195
1,317,525
7,820,010
9,137,535
A2
3099
1,174,700
5,207,400
6,382,100
4,213,395
208,780
69,465
278,245
A2
2630
37,700
9,594
47,294
42,420
20,735
5,277
26,012
A2
3799
379,600
126,300
505,900
413,910
2,863,740
10,962,432
13,826,172
5,206,800
19,931,694
25,138,494
20,366,670

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
8,907,700
See Parcel
RECOMMENDED:
4,899,235
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2020-001109
Tax Year: 2020 
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2020
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2020-001109
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
PUC
Land
Impr
FCV
LPV
8,907,700
6,824,406
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
4,899,235
A2
8,907,700
6,824,406
4,899,235
9738
N/A
N/A

2021

Date:
11/17/2025
22  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,069,300
22,318,900
27,388,200
See Parcel
RECOMMENDED:
2,788,115
12,275,395
15,063,510
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2020-001109
Tax Year: 2021 
HONEYWELL INTERNATIONAL 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
12121164
1.12
N/C
N/C
12121166A
1.12
N/C
N/C
12121167A
1.12
N/C
N/C
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.10
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
Tax Case:
TX2020-001109
Attorney:
 JACK O'CONNOR
Number of 
Parcels:
22
Date:  11/17/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
4,345
N/C
4,345
A1
1074
34,300
0
34,300
29,327
18,865
N/C
18,865
A1
1074
7,900
0
7,900
6,725
457,600
119,845
577,445
A2
2630
15,500
6,900
22,400
20,507
8,525
3,795
12,320
A2
2630
832,000
217,900
1,049,900
955,978
10,945
4,840
15,785
A2
2630
19,800
8,700
28,500
20,396
10,890
4,785
15,675
A2
2630
19,900
8,800
28,700
20,507
11,550
33,110
44,660
A2
1074
19,300
0
19,300
12,348
10,615
N/C
10,615
A1
2630
21,000
60,200
81,200
61,772
10,615
N/C
10,615
A1
1074
19,300
0
19,300
12,348
10,615
N/C
10,615
A1
1074
19,300
0
19,300
12,348
10,615
N/C
10,615
A1
1074
19,300
0
19,300
12,348
10,615
N/C
10,615
A1
1074
19,300
0
19,300
12,348
11,880
N/C
11,880
A1
1074
20,000
0
20,000
12,789
11,000
N/C
11,000
A1
1074
21,600
0
21,600
13,781
11,000
N/C
11,000
A1
1074
20,000
0
20,000
12,789
11,000
N/C
11,000
A1
1074
20,000
0
20,000
12,789
11,000
N/C
11,000
A1
3799
56,000
85,600
141,600
134,400
30,800
47,080
77,880
A2
1074
20,000
0
20,000
12,789
615,010
3,230,040
3,845,050
A2
3099
2,306,200
15,892,500
18,198,700
15,105,505
1,268,410
8,740,875
10,009,285
A2
3099
1,118,200
5,872,800
6,991,000
4,424,065
219,505
85,250
304,755
A2
2630
41,300
10,500
51,800
44,541
22,715
5,775
28,490
A2
3799
399,100
155,000
554,100
434,606
2,788,115
12,275,395
15,063,510
5,069,300
22,318,900
27,388,200
21,385,006

Date:
11/14/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
N/A
N/A
44,815,925
See Account
RECOMMENDED:
N/A
N/A
35,000,000
Allocation Report
Chappell / Diaz
Tax Case:  TX2020-001110
Tax Year: 2021
HONEYWELL INTERNATIONAL 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:  NED CHAPPELL

Current:
Account
Class
PUC
LPV
Class
0014607
9
N/C
N/C
Date:  11/14/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
PERIMETER SCOTTSDALE PROPERTY 
LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2020-001110
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1
35,000,000
A2
PUC
Land
Impr
FCV
LPV
Recommended:
Land
Impr
FCV
Rule
35,000,000
9738
N/A
N/A
44,815,925
34,813,730
44,815,925
34,813,730
N/A
N/A

Date:
10/02/2025
4  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
12,294,820
70,463,570
82,758,390
See Parcel
RECOMMENDED:
12,294,820
27,705,180
40,000,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2020-001111
Tax Year: 2021 
HONEYWELL INTERNATIONAL 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
30153044
1.12
N/C
N/C
30153351
1.10
N/C
N/C
30153352
1.10
N/C
N/C
30153353
2.R
N/C
N/C
12,294,820
27,705,180
40,000,000
12,294,820
70,463,570
82,758,390
67,724,132
N/C
19,355,360
25,700,760
A2
0031
3,010,100
0
3,010,100
1,931,492
N/C
N/C
N/C
A1
3099
6,345,400
40,549,500
46,894,900
40,020,278
N/C
N/C
N/C
A1
1514
2,821,900
29,895,000
32,716,900
25,681,679
N/C
8,330,750
11,152,650
A2
8801
117,420
19,070
136,490
90,683
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2020-001111
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
4
Date:  10/02/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
HONEYWELL INTERNATIONAL INC
Appraiser:
NED CHAPPELL

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
9,172,100
See Parcel
RECOMMENDED:
5,044,655
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2021-000482
Tax Year: 2021 
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2021
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2021-000482
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
PUC
Land
Impr
FCV
LPV
9,172,100
7,165,626
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
5,044,655
A2
9,172,100
7,165,626
5,044,655
9738
N/A
N/A

2022

Date:
11/17/2025
22  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
5,461,676
25,167,924
30,629,600
See Parcel
RECOMMENDED:
3,003,922
13,842,354
16,846,276
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2021-000482
Tax Year: 2022 
HONEYWELL INTERNATIONAL 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
12121164
1.12
N/C
N/C
12121166A
1.12
N/C
N/C
12121167A
1.12
N/C
N/C
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.1
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
Tax Case:
TX2021-000482
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
22
Date:  11/17/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2022
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
4,345
N/C
4,345
A1
1074
34,300
0
34,300
30,793
18,865
N/C
18,865
A1
1074
7,900
0
7,900
7,061
457,600
117,095
574,695
A2
2630
15,500
6,700
22,200
21,532
8,525
3,685
12,210
A2
2630
832,000
212,900
1,044,900
1,003,777
12,320
5,414
17,734
A2
2630
22,300
9,822
32,122
21,416
12,265
5,402
17,667
A2
2630
22,400
9,845
32,245
21,532
12,650
37,575
50,225
A2
1074
21,784
0
21,784
12,965
11,981
N/C
11,981
A1
2630
23,000
68,319
91,319
64,861
11,981
N/C
11,981
A1
1074
21,784
0
21,784
12,965
11,981
N/C
11,981
A1
1074
21,784
0
21,784
12,965
11,981
N/C
11,981
A1
1074
21,784
0
21,784
12,965
11,981
N/C
11,981
A1
1074
21,784
0
21,784
12,965
13,402
N/C
13,402
A1
1074
22,522
0
22,522
13,428
12,387
N/C
12,387
A1
1074
24,368
0
24,368
14,470
12,387
N/C
12,387
A1
1074
22,522
0
22,522
13,428
12,387
N/C
12,387
A1
1074
22,522
0
22,522
13,428
12,387
N/C
12,387
A1
3799
61,800
97,331
159,131
141,120
33,900
53,532
87,522
A2
1074
22,522
0
22,522
13,428
666,380
3,653,621
4,320,001
A2
3099
2,517,500
17,929,235
20,446,735
15,860,780
1,384,625
9,861,079
11,245,704
A2
3099
1,211,600
6,642,948
7,854,548
4,645,268
244,145
98,295
342,440
A2
2630
46,100
12,105
58,205
46,768
25,355
6,658
32,013
A2
3799
443,900
178,719
622,619
456,336
3,003,922
13,842,354
16,846,276
5,461,676
25,167,924
30,629,600
22,454,251

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
9,630,706
See Parcel
RECOMMENDED:
5,296,888
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2022-000405
Tax Year: 2022 
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2022
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2022-000405
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
PUC
Land
Impr
FCV
LPV
9,630,706
7,523,907
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
5,296,888
A2
9,630,706
7,523,907
5,296,888
9738
N/A
N/A

2023

Date:
11/17/2025
22  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,079,545
23,731,454
32,810,999
See Parcel
RECOMMENDED:
4,993,750
13,052,300
18,046,050
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2022-000405
Tax Year: 2023 
HONEYWELL INTERNATIONAL, 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
12121164
1.12
N/C
N/C
12121166A
1.12
N/C
N/C
12121167A
1.12
N/C
N/C
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.10
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
Tax Case:
TX2022-000405
Attorney:
JACK O'CONNOR
Number of 
Parcels:
22
Date:  11/17/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
5,555
N/C
5,555
A1
1074
44,000
0
44,000
32,333
24,200
N/C
24,200
A1
1074
10,100
0
10,100
7,414
587,345
126,555
713,900
A2
2630
31,500
7,300
38,800
22,609
17,325
4,015
21,340
A2
2630
1,067,900
230,100
1,298,000
1,053,966
19,360
4,536
23,896
A2
2630
34,900
8,325
43,225
22,487
19,195
4,579
23,774
A2
2630
35,200
8,248
43,448
22,609
21,010
33,799
54,809
A2
1074
34,210
0
34,210
13,613
18,816
N/C
18,816
A1
2630
38,200
61,453
99,653
68,104
18,816
N/C
18,816
A1
1074
34,210
0
34,210
13,613
18,816
N/C
18,816
A1
1074
34,210
0
34,210
13,613
18,816
N/C
18,816
A1
1074
34,210
0
34,210
13,613
18,816
N/C
18,816
A1
1074
34,210
0
34,210
13,613
21,029
N/C
21,029
A1
1074
35,440
0
35,440
14,099
19,492
N/C
19,492
A1
1074
38,235
0
38,235
15,194
19,492
N/C
19,492
A1
1074
35,440
0
35,440
14,099
19,492
N/C
19,492
A1
1074
35,440
0
35,440
14,099
19,492
N/C
19,492
A1
3799
133,800
111,723
245,523
148,176
73,590
61,448
135,038
A2
1074
35,440
0
35,440
14,099
1,201,915
3,601,196
4,803,111
A2
3099
4,350,000
16,588,155
20,938,155
16,653,819
2,392,500
9,123,485
11,515,985
A2
3099
2,185,300
6,547,629
8,732,929
4,877,531
392,535
85,963
478,498
A2
2630
83,900
12,225
96,125
49,106
46,145
6,724
52,869
A2
3799
713,700
156,296
869,996
479,153
4,993,750
13,052,300
18,046,050
9,079,545
23,731,454
32,810,999
23,576,962

Date:
10/20/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
954,100
8,662,400
9,616,500
See Parcel
RECOMMENDED:
954,100
2,125,900
3,080,000
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2023-000245
Tax Year: 2023 
CWRP BAYWOOD MOB OWNER, LLC & NSP-MESA MOB I, 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
14157019
2.R
N/C
N/C
14157048B
1.12
N/C
N/C
Date:  10/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2023
Plaintiff:
CWRP BAYWOOD MOB OWNER, LLC & 
NSP-MESA MOB I, LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2023-000245
Attorney
:
JACK O'CONNOR 
Number of 
Parcels:
2
PUC
Land
Impr
FCV
LPV
206,500
206,500
Recommended:
Land
Impr
FCV
Rule
N/C
N/C
N/C
A1
2120
747,600
8,662,400
9,410,000
5,627,444
N/C
2,125,900
2,873,500
A2
0022
206,500
0
954,100
2,125,900
3,080,000
954,100
8,662,400
9,616,500
5,833,944

2024

Date:
11/17/2025
1  Account
Prepared by:
Account #:
See Attached
Plaintiff:
FCV
RATIO
CURRENT
27,897,277
See Parcel
RECOMMENDED:
5,296,888
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2024-000420
Tax Year: 2024 
HONEYWELL INTERNATIONAL, 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:
Account
Class
PUC
LPV
Class
4519204
1.12
N/C
N/C
Date:  11/17/2025                                                                            Account Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Tax Case:
TX2024-000420
Attorney:
JACK O'CONNOR
Number of 
Accounts:
1 I.P.R.
PUC
Land
Impr
FCV
LPV
27,897,277
8,295,107
Recommended:
Land
Impr
FCV
Rule
N/A
N/A
5,296,888
A2
27,897,277
8,295,107
5,296,888
9738
N/A
N/A

Date:
10/20/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,129,600
12,363,160
13,492,760
See Parcel
RECOMMENDED:
1,129,600
7,232,155
8,361,755
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2023-000245
Tax Year: 2024 
CWRP BAYWOOD MOB OWNER LLC & NSP-MESA MOB I, 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
14157195
L = 74% 1.12, 
26% 2.R ; 1= 
100% 1.12
N/C
N/C
Date:  10/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
CWRP BAYWOOD MOB OWNER LLC & 
NSP-MESA MOB I, LLC
Appraiser:
NED CHAPPELL
Tax Case:
TX2023-000245
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
1 (2 were combined 
from prior year)
PUC
Land
Impr
FCV
LPV
13,492,760
6,125,641
Recommended:
Land
Impr
FCV
Rule
N/C
7,232,155
8,361,755
B7
1,129,600
12,363,160
13,492,760
6,125,641
1,129,600
7,232,155
8,361,755
2120
1,129,600
12,363,160

Date:
10/14/2025
3  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
19,055,249
82,939,551
101,994,800
See Parcel
RECOMMENDED:
19,055,249
65,944,751
85,000,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2023-000268
Tax Year: 2024 
STOCKDALE GALLERIA PROJECT 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
17341266A
1.12
N/C
N/C
17341267
1.12
N/C
N/C
17341269
1.12
N/C
N/C
N/C
N/C
N/C
A1
19,055,249
82,939,551
101,994,800
57,209,199
19,055,249
65,944,751
85,000,000
1074
4,271,200
0
4,271,200
3,300,151
N/C
65,944,751
80,005,200
B2
1074
723,600
0
723,600
559,048
N/C
N/C
N/C
A1
1524
14,060,449
82,939,551
97,000,000
53,350,000
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2023-000268
Attorney:
LEONNESIA FORD
Number of 
Parcels:
3
Date:  10/14/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
STOCKDALE GALLERIA PROJECT OWNER, LLC
Appraiser:
JASON HORN

Date:
10/20/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
7,399,982
29,600,018
37,000,000
See Parcel
RECOMMENDED:
6,279,985
25,120,015
31,400,000
Allocation Report
Horn / Diaz
Tax Case:  TX2024-000017
Tax Year: 2024 
HARMONY AT HURLEY FARMS 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
10130883
4.2
N/C
N/C
Date:  10/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
HARMONY AT HURLEY FARMS LLC
Appraiser:
JASON HORN
Tax Case:
TX2024-000017
Attorney:
JACK O'CONNOR
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
37,000,000
18,870,000
Recommended:
Land
Impr
FCV
Rule
6,279,985
25,120,015
31,400,000
B6
7,399,982
29,600,018
37,000,000
18,870,000
6,279,985
25,120,015
31,400,000
0370
7,399,982
29,600,018

Date:
10/16/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
9,109,200
13,081,136
22,190,336
See Parcel
RECOMMENDED:
7,000,000
1,000,000
8,000,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2024-000257
Tax Year: 2024 
92ND STREET INVESTORS, LLC; 92ND ST & MOUNTAIN VIEW 
STORAGE 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:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
21736160A
1.12
2815
N/C
Date:  10/16/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
92ND STREET INVESTORS, LLC; 92ND ST & 
MOUNTAIN VIEW STORAGE PARTNERS, LLC
Appraiser:
JASON HORN
Tax Case:
TX2024-000257
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
22,190,336
17,668,457
Recommended:
Land
Impr
FCV
Rule
7,000,000
1,000,000 8,000,000
A2
9,109,200
13,081,136
22,190,336
17,668,457
7,000,000
1,000,000 8,000,000
1512
9,109,200
13,081,136

Date:
10/16/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,034,000
13,200,094
15,234,094
See Parcel
RECOMMENDED:
1,148,409
6,051,591
7,200,000
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000350
Tax Year: 2024 
NEXT GEN RISING 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
12525292
1.12
N/C
N/C
1,148,409
6,051,591
7,200,000
2120
2,034,000
13,200,094
2,034,000
13,200,094
15,234,094
8,994,746
15,234,094
8,994,746
Recommended:
Land
Impr
FCV
Rule
1,148,409
6,051,591
7,200,000
A2
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2024-000350
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
Date:  10/16/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
NEXT GEN RISING LLC
Appraiser:
TOM HOOVER

Date:
10/29/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
7,216,100
128,098,797
135,314,897
See Parcel
RECOMMENDED:
7,216,100
39,783,900
47,000,000
Allocation Report
HOOVER  / BROOKS
Tax Case:  TX2024-000320
Tax Year: 2024 
SECOND STEP ASSET MANAGEMENT COMPANY
*** 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
11835107
1.12
N/C
N/C
11844012A
1.12
N/C
N/C
7,216,100
39,783,900
47,000,000
7,216,100
128,098,797
135,314,897
79,907,725
N/C
39,382,852
43,496,852
A2
2630
3,102,100
401,048
3,503,148
789,986
N/C
N/C
N/C
A2
1514
4,114,000
127,697,749
131,811,749
79,117,739
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000320
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
Date:  10/29/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2024
Plaintiff:
SECOND STEP ASSET MANAGEMENT COMPANY
Appraiser:
TOM HOOVER

2025

Date:
11/17/2025
19  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,771,976
28,199,324
36,971,300
See Parcel
RECOMMENDED:
4,824,587
15,509,628
20,334,215
Allocation Report
CHAPPELL / BROOKS
Tax Case:  TX2024-000420
Tax Year: 2025 
HONEYWELL INTERNATIONAL 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
12122030
1.12
N/C
N/C
12122031
1.12
N/C
N/C
12122060
1.12
N/C
N/C
12122061
1.12
N/C
N/C
12122062
1.12
N/C
N/C
12122063
1.12
N/C
N/C
12122064
1.12
N/C
N/C
12122065
1.12
N/C
N/C
12122066
1.12
N/C
N/C
12122076
1.12
N/C
N/C
12122077
1.12
N/C
N/C
12122078
1.12
N/C
N/C
12122079
1.12
N/C
N/C
12122080
1.12
N/C
N/C
12122095A
1.12
N/C
N/C
12122099
1.10
N/C
N/C
12122100B
1.12
N/C
N/C
12126055A
1.12
N/C
N/C
12129087B
1.12
N/C
N/C
Tax Case:
TX2024-000420
Attorney:
JACK O'CONNOR 
Number of 
Parcels:
19
Date:  11/17/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
HONEYWELL INTERNATIONAL, INC.
Appraiser:
NED CHAPPELL
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
25,795
4,510
30,305
A2
2630
38,700
6,864
45,564
24,926
21,285
3,775
25,060
A2
2630
46,900
8,200
55,100
24,926
21,175
3,794
24,969
A2
2630
42,100
53,377
95,477
75,084
23,155
29,357
52,512
A2
2630
38,500
6,899
45,399
24,792
21,124
N/C
21,124
A1
1074
37,664
0
37,664
15,009
20,715
N/C
20,715
A1
1074
38,407
0
38,407
15,009
20,715
N/C
20,715
A1
1074
37,664
0
37,664
15,009
20,715
N/C
20,715
A1
1074
37,664
0
37,664
15,009
20,715
N/C
20,715
A1
1074
42,041
0
42,041
16,752
23,123
N/C
23,123
A1
1074
37,664
0
37,664
15,009
21,487
N/C
21,487
A1
1074
39,068
0
39,068
15,544
21,487
N/C
21,487
A1
1074
39,068
0
39,068
15,544
21,487
N/C
21,487
A1
1074
39,068
0
39,068
15,544
21,487
N/C
21,487
A1
1074
39,068
0
39,068
15,544
81,015
51,440
132,455
A2
3099
2,405,300
5,672,258
8,077,558
5,377,478
1,322,915
3,119,742
4,442,657
A2
3799
147,300
93,527
240,827
163,364
2,633,400
12,217,741
14,851,141
A2
3799
785,500
133,235
918,735
528,267
432,025
73,279
505,304
A2
3099
4,788,000
22,214,074
27,002,074
18,360,836
50,765
5,990
56,755
A2
8,771,976
28,199,324
36,971,300
24,787,784
4,824,587
15,509,628
20,334,215
2630
92,300
10,890
103,190
54,139

Date:
10/15/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,809,200
39,888,200
48,697,400
See Parcel
RECOMMENDED:
366,871
39,888,200
40,255,071
Allocation Report
HOOVER / BROOKS
Tax Case:  TX2024-000199
Tax Year: 2025 
WESTERN FACILITIES, 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
50230927
1.12
4580
2.R
366,871
N/C
40,255,071
A2
8,809,200
39,888,200
48,697,400
26,783,570
366,871
39,888,200
40,255,071
3040
8,809,200
39,888,200
48,697,400
26,783,570
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000199
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
Date:  10/15/2025                                                                            Parcel Allocation                                                                                  Page:  
1 of 1
Tax Year:
2025
Plaintiff:
WESTERN FACILITIES, LLC
Appraiser:
TOM HOOVER

Date:
10/16/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,334,536
11,625,464
19,960,000
See Parcel
RECOMMENDED:
8,334,536
3,165,464
11,500,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2024-000257
Tax Year: 2025 
92ND STREET INVESTORS, LLC; 92ND ST & MOUNTAIN VIEW 
STORAGE 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:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
21736160A
1.12
2815
N/C
Date:  10/16/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
92ND STREET INVESTORS, LLC; 92ND ST & 
MOUNTAIN VIEW STORAGE PARTNERS, LLC
Appraiser:
JASON HORN
Tax Case:
TX2024-000257
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
19,960,000
18,551,880
Recommended:
Land
Impr
FCV
Rule
N/C
3,165,464
11,500,000
A2
8,334,536
11,625,464
19,960,000
18,551,880
8,334,536
3,165,464
11,500,000
1512
8,334,536
11,625,464

Date:
10/16/2025
2  Parcels
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,148,409
6,551,591
7,700,000
See Parcel
RECOMMENDED:
1,148,409
6,051,591
7,200,000
Allocation Report
Hoover / Diaz
Tax Case:  TX2024-000350
Tax Year: 2025 
NEXT GEN RISING 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
12525292A
1.12
N/C
N/C
12525292B
1.12
N/C
N/C
1,148,409
6,051,591
7,200,000
1,148,409
6,551,591
7,700,000
7,700,000
N/C
6,051,591
7,198,625
B7
2120
1,375
0
2120
1,147,034
6,551,591
7,698,625
7,698,625
1,375
1,375
Recommended:
Land
Impr
FCV
Rule
N/C
N/C
N/C
B7
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2024-000350
Attorney:
LEONNESIA FORD
Number of 
Parcels:
2
Date:  10/16/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
NEXT GEN RISING LLC
Appraiser:
TOM HOOVER

Date:
10/16/2025
18  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
19,131,500
0
19,131,500
See Parcel
RECOMMENDED:
95,287
0
95,287
Allocation Report
Horn / Diaz
Tax Case:  TX2024-000355
Tax Year: 2025 
ELIANTO LANDVALOREM 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:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
50405002R
2.R
4710
N/C
50405002S
2.R
4710
N/C
50405002T
2.R
4710
N/C
50405003C
2.R
4710
N/C
50405003D
2.R
4710
N/C
50405009B
2.R
4710
N/C
50405009E
2.R
4710
N/C
50405009F
2.R
4710
N/C
50406004A
2.R
4710
N/C
50406014A
2.R
4710
N/C
50406014B
2.R
4710
N/C
50406015C
2.R
4710
N/C
50406015E
2.R
4710
N/C
50406016C
2.R
4710
N/C
50406016D
2.R
4710
N/C
50406019C
2.R
4710
N/C
50406019F
2.R
4710
N/C
50406020E
2.R
4710
N/C
Tax Case:
TX2024-000355
Attorney:
LOU CAPUTO
Number of 
Parcels:
18
Date:  10/16/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
ELIANTO LANDVALOREM LP
Appraise
r:
JASON HORN
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
800
N/C
800
A1
0014
480,700
0
480,700
206,701
800
N/C
800
A1
0014
475,800
0
475,800
204,594
800
N/C
800
A1
0014
1,406,300
0
1,406,300
604,709
6,045
N/C
6,045
A1
0014
498,100
0
498,100
214,183
4,978
N/C
4,978
A1
0014
1,203,900
0
1,203,900
517,677
6,352
N/C
6,352
A1
0014
1,246,700
0
1,246,700
536,081
6,466
N/C
6,466
A1
0014
545,400
0
545,400
234,522
1,683
N/C
1,683
A1
0014
1,161,200
0
1,161,200
499,316
36
N/C
36
A1
0014
3,918,100
0
3,918,100
1,684,783
29,289
N/C
29,289
A1
0014
32,100
0
32,100
13,803
640
N/C
640
A1
0014
1,264,600
0
1,264,600
543,778
5,370
N/C
5,370
A1
0014
250,200
0
250,200
107,586
6,104
N/C
6,104
A1
0014
608,300
0
608,300
261,569
2,352
N/C
2,352
A1
0014
1,448,800
0
1,448,800
622,984
10
N/C
10
A1
0014
2,668,500
0
2,668,500
1,147,455
16,662
N/C
16,662
A1
0014
14,600
0
14,600
6,278
49
N/C
49
A1
0014
1,855,000
0
1,855,000
797,650
6,851
N/C
6,851
A1
0014
53,200
0
53,200
22,876
95,287
95,287
19,131,500
0
19,131,500
8,226,545

Date:
10/13/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
10,514,800
4,886,239
15,401,039
See Parcel
RECOMMENDED:
1,575,888
4,886,239
6,462,127
Allocation Report
Nagy / Diaz
Tax Case:  TX2024-000373
Tax Year: 2025 
DECA RANCH 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
40037005J
L = 98% 1.12, 2% 
4.2 ; I = 9% 4.2,   
91% 1.12
4590
L = 55% 1.12, 45% 2R;  
I = 10% 4.7, 80% 1.12, 
10% 2R 
Recommended:
Date:  10/13/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
DECA RANCH LLC
Appraiser:
CYNTHIA NAGY
Tax Case:
TX2024-000373
Attorney:
LOU CAPUTO
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
1,575,888
N/C
6,462,127
B9
1040
10,514,800
4,886,239
15,401,039
8,470,571
1,575,888
4,886,239
6,462,127
10,514,800
4,886,239
15,401,039
8,470,571

Date:
10/20/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,420,855
812,725
2,233,580
See Parcel
RECOMMENDED:
553,157
815,585
1,368,742
Allocation Report
HOOVER  /  BROOKS
Tax Case:  TX2024-000423
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
40048004D
L = 100% 4.2; I 
= 100% 4.2
4511
L = 91% 4.2 + 9% 
2.R; I = 100% 4.2
40048004E
L = 100% 2.R; I 
= 97% 2.R + 3% 
4.7
4517
N/C
1,420,855
812,725
2,233,580
1,041,413
553,157
815,585
1,368,742
164,352
342,447
506,799
A2
388,805
N/C
861,943
A2
4511
1,099,855
473,138
1,572,993
678,090
8710
321,000
339,587
660,587
363,323
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000423
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
Recommended:
Date:  10/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
EMRLAND LLLP
Appraiser:
TOM HOOVER

Date:
10/13/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
8,365,079
58,434,921
66,800,000
See Parcel
RECOMMENDED:
8,365,079
49,134,921
57,500,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2025-000027
Tax Year: 2025 
1850 CENTRAL 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

Current:
Parcel
Class
PUC
LPV
Class
11856159A
1.12 
@
N/C
N/C
Date:  10/13/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
1850 CENTRAL LLC
Appraiser:
JASON HORN
Tax Case:
TX2025-000027
Attorney:
BRIAN IRVINE
Number of 
Parcel's:
1
PUC
Land
Impr
FCV
LPV
66,800,000 36,740,000
Recommended:
Land
Impr
FCV
Rule
N/C
49,134,921
57,500,000
B2
8,365,079
58,434,921 66,800,000 36,740,000
8,365,079
49,134,921
57,500,000
1524
8,365,079
58,434,921

Date:
10/15/2025
2  Parcels
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
6,217,800
33,782,200
40,000,000
See Parcel
RECOMMENDED:
6,217,800
10,582,200
16,800,000
Allocation Report
Horn / Diaz
Tax Case:  TX2025-000152
Tax Year: 2025 
2700 N CENTRAL ACQUISITION COMPANY 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
11843149C
1.12
N/C
N/C
11843149D
1.12
N/C
N/C
Date:  10/15/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
2700 N CENTRAL ACQUISITION 
COMPANY LLC
Appraiser:
JASON HORN
Tax Case:
TX2025-000152
Attorney:
LEONNESIA FORD
Number of 
Parcels:
2
PUC
Land
Impr
FCV
LPV
34,874,675
20,053,513
Recommended:
Land
Impr
FCV
Rule
N/C
9,950,526
13,059,531
B7
2610
3,108,795
2,016,530
5,125,325
2,919,555
N/C
631,674
3,740,469
B7
1524
3,109,005
31,765,670
6,217,800
10,582,200
16,800,000
6,217,800
33,782,200
40,000,000
22,973,068

Date:
10/27/2025
3  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
21,978,000
0
21,978,000
See Parcel
RECOMMENDED:
87,806
0
87,806
Allocation Report
Horn /  Diaz
Tax Case:  TX2024-000366
Tax Year: 2025 
ACERO LAVEEN, LLC 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:  LOU CAPUTO

Current:
Parcel
Class
PUC
LPV
Class
30003012C
2.R
4110
N/C
30003012D
2.R
4110
N/C
30003014A
2.R
4110
N/C
35,973
N/C
35,973
A1
21,978,000
0
21,978,000
9,450,540
87,806
0
87,806
0014
7,746,600
0
7,746,600
3,331,038
26,632
N/C
26,632
A1
0014
6,972,000
0
6,972,000
2,997,960
25,201
N/C
25,201
A1
0014
7,259,400
0
7,259,400
3,121,542
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000366
Attorney:
LOU CAPUTO
Number of 
Parcels:
3
Date:  10/27/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
ACERO LAVEEN LLC, ET AL
Appraiser
:
JASON HORN

Date:
10/24/2025
1  Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
15,333,200
61,333,000
76,666,200
See Parcel
RECOMMENDED:
15,333,200
38,666,800
54,000,000
Allocation Report
Horn / Diaz
Tax Case:  TX2024-000368
Tax Year: 2025 
CRP SPARROW CHANDLER 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
30324004G
4.2
N/C
N/C
Date:  10/24/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2025
Plaintiff:
CRP SPARROW CHANDLER OWNER LLC
Appraiser:
JASON HORN
Tax Case:
TX2024-000368
Attorney:
LEONNESIA FORD
Number of 
Parcels:
1
PUC
Land
Impr
FCV
LPV
76,666,200
42,166,410
Recommended:
Land
Impr
FCV
Rule
N/C
38,666,800
54,000,000
B6
15,333,200
61,333,000
76,666,200
42,166,410
15,333,200
38,666,800
54,000,000
0377
15,333,200
61,333,000

Date:
11/03/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
22,509,600
32,638,144
55,147,744
See Parcel
RECOMMENDED:
22,509,600
5,490,400
28,000,000
Allocation Report
HORN / BROOKS
Tax Case:  TX2025-000023
Tax Year: 2025 
VERDE INVESTMENTS, 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

2026

Date:
10/20/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
1,199,614
837,725
2,037,339
See Parcel
RECOMMENDED:
482,178
823,951
1,306,129
Allocation Report
HOOVER / BROOKS
Tax Case:  TX2024-000423
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
40048004D
L = 100% 4.2; I 
= 100% 4.2
4511
L = 92% 4.2 + 8% 
2.R; I = 100% 4.2
40048004E
L = 100% 2.R; I 
= 97% 2.R + 
3% 4.7
4517
N/C
1,199,614
837,725
2,037,339
1,093,484
482,178
823,951
1,306,129
150,164
336,515
486,679
A2
4511
904,414
487,436
1,391,850
711,995
332,014
N/C
819,450
A2
8710
295,200
350,289
645,489
381,489
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2024-000423
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
Date:  10/20/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiff:
EMRLAND LLLP
Appraiser:
TOM HOOVER

Date:
10/30/2025
2  Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiffs:
LAND
IMPS
FCV
RATIO
CURRENT
4,423,189
65,835,823
70,259,012
See Parcel
RECOMMENDED:
4,423,189
25,501,811
29,925,000
Allocation Report
Horn /  Diaz
Tax Case:  TX2025-000202
Tax Year: 2026 
DBC OFFICE OWNER LLC & DBC GARAGE 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
30149832
1.12
N/C
N/C
30149834
1.12
N/C
N/C
Date:  10/30/2025                                                                            Parcel Allocation                                                                                  Page:  1 of 1
Tax Year:
2026
Plaintiffs:
DBC OFFICE OWNER LLC & DBC GARAGE 
OWNER, LLC 
Appraiser:
JASON HORN
Tax Case:
TX2025-000202
Attorney:
LOU CAPUTO
Number of 
Parcels:
2
PUC
Land
Impr
FCV
LPV
43,089,676
23,268,425
Recommended:
Land
Impr
FCV
Rule
N/C
14,050,957
15,925,000
B6
2610
2,549,146
24,620,190
27,169,336
14,511,961
N/C
11,450,854
14,000,000
A2
1513
1,874,043
41,215,633
4,423,189
25,501,811
29,925,000
4,423,189
65,835,823
70,259,012
37,780,386