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Board of Supervisor’s Agenda 2025: PERIMETER SCOTTSDALE PROPERTY LLC (TX2024-000318) Represented by Dawn Gabel; LOWE’S HOME CENTERS LLC (TX2024-000341) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000343) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000344) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000398) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000402) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000405) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000407) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000410) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000411) Represented by Kathryn E. Bettini; LOWE’S HOME CENTERS LLC (TX2024-000417) Represented by Kathryn E. Bettini; DHIC- BLACK CANYON, LLC (TX2025-000022) Represented by Dawn Gabel 2025 Date: 11/12/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 12,537,600 11,462,400 24,000,000 See Parcel RECOMMENDED: 12,537,600 5,562,400 18,100,000 Allocation Report Horn / Diaz Tax Case: TX2024-000318 Tax Year: 2025 PERIMETER SCOTTSDALE PROPERTY 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 21507230 1.12 N/C N/C N/C 5,562,400 18,100,000 A2 12,537,600 11,462,400 24,000,000 23,650,273 12,537,600 5,562,400 18,100,000 1512 12,537,600 11,462,400 24,000,000 23,650,273 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2024-000318 Attorney: LEONNESIA FORD Number of Parcels: 1 Date: 11/12/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: PERIMETER SCOTTSDALE PROPERTY LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 18,258,100 8,784,621 27,042,721 See Parcel RECOMMENDED: 8,895,472 4,279,928 13,175,400 Allocation Report Horn / Diaz Tax Case: TX2024-000341 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 21545031 1.8 N/C N/C 8,895,472 4,279,928 13,175,400 1430 18,258,100 8,784,621 18,258,100 8,784,621 27,042,721 23,269,924 27,042,721 23,269,924 8,895,472 4,279,928 Recommended: Land Impr FCV Rule 13,175,400 A2 PUC Land Impr FCV LPV Tax Case: TX2024-000341 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 3,484,900 9,512,600 12,997,500 See Parcel RECOMMENDED: 3,484,900 8,206,900 11,691,800 Allocation Report Horn / Diaz Tax Case: TX2024-000343 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 50003492 1.8 N/C N/C 3,484,900 8,206,900 11,691,800 1430 3,484,900 9,512,600 3,484,900 9,512,600 12,997,500 10,875,864 12,997,500 10,875,864 N/C 8,206,900 Recommended: Land Impr FCV Rule 11,691,800 A2 PUC Land Impr FCV LPV Tax Case: TX2024-000343 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 5,156,700 11,131,647 16,288,347 See Parcel RECOMMENDED: 5,156,700 7,144,100 12,300,800 Allocation Report Horn / Diaz Tax Case: TX2024-000344 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 30459974 1.8 N/C N/C Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Tax Case: TX2024-000344 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 12,300,800 A2 PUC Land Impr FCV LPV Recommended: Land Impr FCV Rule 5,156,700 7,144,100 12,300,800 1430 5,156,700 11,131,647 5,156,700 11,131,647 16,288,347 11,304,151 16,288,347 11,304,151 N/C 7,144,100 Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 7,365,508 12,034,492 19,400,000 See Parcel RECOMMENDED: 7,365,508 5,096,692 12,462,200 Allocation Report Horn / Diaz Tax Case: TX2024-000398 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 14923004A 1.12 N/C N/C 7,365,508 5,096,692 12,462,200 1153 7,365,508 12,034,492 7,365,508 12,034,492 19,400,000 15,406,086 19,400,000 15,406,086 Recommended: Land Impr FCV Rule N/C 5,096,692 12,462,200 A2 PUC Land Impr FCV LPV Tax Case: TX2024-000398 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 11/03/2025 2 Parcels Prepared by: Parcel #'s: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,091,800 11,926,500 21,018,300 See Parcel RECOMMENDED: 5,629,023 7,384,077 13,013,100 Allocation Report Horn / Diaz Tax Case: TX2024-000402 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 13122004C 1.12 N/C N/C 13122004F 1.12 N/C N/C 5,629,023 7,384,077 13,013,100 9,091,800 11,926,500 21,018,300 16,515,671 4,843,530 7,384,077 12,227,607 A2 1074 1,268,700 0 1153 7,823,100 11,926,500 19,749,600 15,671,299 1,268,700 844,372 785,493 N/C Recommended: Land Impr FCV Rule 785,493 A1 PUC Land Impr FCV LPV Tax Case: TX2024-000402 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 2 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWE'S HOME CENTERS, LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 3,465,700 9,151,400 12,617,100 See Parcel RECOMMENDED: 3,465,700 8,480,100 11,945,800 Allocation Report Horn / Diaz Tax Case: TX2024-000405 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 50419955 1.8 N/C N/C Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Tax Case: TX2024-000405 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 11,945,800 A2 PUC Land Impr FCV LPV Recommended: Land Impr FCV Rule 3,465,700 8,480,100 11,945,800 1430 3,465,700 9,151,400 3,465,700 9,151,400 12,617,100 12,142,715 12,617,100 12,142,715 N/C 8,480,100 Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 6,401,000 11,078,200 17,479,200 See Parcel RECOMMENDED: 6,401,000 6,429,900 12,830,900 Allocation Report Horn / Diaz Tax Case: TX2024-000407 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 20108182 1.8 N/C N/C 6,401,000 6,429,900 12,830,900 1430 6,401,000 11,078,200 6,401,000 11,078,200 17,479,200 16,098,351 17,479,200 16,098,351 Recommended: Land Impr FCV Rule N/C 6,429,900 12,830,900 A2 PUC Land Impr FCV LPV Tax Case: TX2024-000407 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWE'S HOME CENTERS, LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 9,370,200 9,643,100 19,013,300 See Parcel RECOMMENDED: 9,370,200 3,486,000 12,856,200 Allocation Report Horn / Diaz Tax Case: TX2024-000410 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 14720169A 1.8 N/C N/C 9,370,200 3,486,000 12,856,200 1410 9,370,200 9,643,100 9,370,200 9,643,100 19,013,300 11,671,978 19,013,300 11,671,978 Recommended: Land Impr FCV Rule N/C 3,486,000 12,856,200 A2 PUC Land Impr FCV LPV Tax Case: TX2024-000410 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 4,734,400 8,373,477 13,107,877 See Parcel RECOMMENDED: 4,734,400 5,908,100 10,642,500 Allocation Report Horn / Diaz Tax Case: TX2024-000411 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 30180546 1.8 N/C N/C 4,734,400 5,908,100 10,642,500 1410 4,734,400 8,373,477 4,734,400 8,373,477 13,107,877 10,877,276 13,107,877 10,877,276 Recommended: Land Impr FCV Rule N/C 5,908,100 10,642,500 A2 PUC Land Impr FCV LPV Tax Case: TX2024-000411 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Date: 11/03/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 3,316,900 11,289,196 14,606,096 See Parcel RECOMMENDED: 3,316,900 8,512,400 11,829,300 Allocation Report Horn / Diaz Tax Case: TX2024-000417 Tax Year: 2025 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 Atty for County: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Current: Parcel Class PUC LPV Class 14054211 1.12 N/C N/C Date: 11/03/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: LOWES HOME CENTERS LLC Appraiser: JASON HORN Tax Case: TX2024-000417 Attorney: BALL, SANTIN & MCLERAN PLC / JEFFREY MESSING Number of Parcels: 1 11,829,300 A2 PUC Land Impr FCV LPV Recommended: Land Impr FCV Rule 3,316,900 8,512,400 11,829,300 1153 3,316,900 11,289,196 3,316,900 11,289,196 14,606,096 11,372,795 14,606,096 11,372,795 N/C 8,512,400 Date: 11/17/2025 1 Parcel Prepared by: Parcel #: See Attached Plaintiff: LAND IMPS FCV RATIO CURRENT 15,600,000 62,400,000 78,000,000 See Parcel RECOMMENDED: 15,600,000 49,400,000 65,000,000 Allocation Report CHAPPELL / BROOKS Tax Case: TX2025-000022 Tax Year: 2025 DHIC - BLACK CANYON, 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 20423471 4.2 N/C N/C N/C 49,400,000 65,000,000 B6 15,600,000 62,400,000 78,000,000 42,900,000 15,600,000 49,400,000 65,000,000 0370 15,600,000 62,400,000 78,000,000 42,900,000 Recommended: PUC Land Impr FCV LPV Land Impr FCV Rule Tax Case: TX2025-000022 Attorney: JACK O'CONNOR Number of Parcels: 1 Date: 11/17/2025 Parcel Allocation Page: 1 of 1 Tax Year: 2025 Plaintiff: DHIC - BLACK CANYON, LLC. Appraiser: NED CHAPPELL