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Board of Supervisor’s Agenda
2025: PEARL LAND COMPANY FREEWAY FARM LLC (TX2024-000232) Represented by Douglas
John;
2026: PEARL LAND COMPANY FREEWAY FARM LLC (TX2024-000232) Represented by Douglas
John;
NEXT GEN RISING, LLC (TX2026-000008) Represented by Paul Moore;
25500 NORTERRA OFFICE PROPERTY OWNER, LLC & 25600 NORTERRA OFFICE PROPERTY
OWNER, LLC (TX2026-000046) Represented by James Busby, Jr.;
David Bowman (ST2025-000024) Pro Se;
2025
Date:
05/21/2026
1 Parcel
Prepared by:
Parcel #:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
2,961,600
0
2,961,600
See Parcel
RECOMMENDED:
11,801
0
11,801
Allocation Report
Chappell / Diaz
Tax Case: TX2024-000232
Tax Year: 2025
PEARL LAND COMPANY FREEWAY FARM 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
10530011N
2.R
4110
N/C
Date: 05/21/2026 Parcel Allocation Page: 1 of 1
Tax Year:
2025
Plaintiff:
PEARL LAND COMPANY FREEWAY
FARM LLC
Appraiser
:
NED CHAPPELL
Tax Case:
TX2024-000232
Attorney:
BRIAN IRVINE
Number of
Parcels:
1
11,801
A1
PUC
Land
Impr
FCV
LPV
Recommended:
Land
Impr
FCV
Rule
11,801
0
11,801
0032
2,961,600
0
2,961,600
0
2,961,600
1,273,488
2,961,600
1,273,488
11,801
0
2026
Date:
05/21/2026
1 Parcel
Prepared by:
Parcel#:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,320,900
0
3,320,900
See Parcel
RECOMMENDED:
9,680
0
9,680
Allocation Report
Chappell / Diaz
Tax Case: TX2024-000232
Tax Year: 2026
PEARL LAND COMPANY FREEWAY FARM 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
10530011N
2.R
4110
N/C
9,680
0
9,680
0032
3,320,900
0
3,320,900
0
3,320,900
1,337,162
3,320,900
1,337,162
Recommended:
Land
Impr
FCV
Rule
9,680
N/C
9,680
A1
PUC
Land
Impr
FCV
LPV
Tax Case:
TX2024-000232
Attorney:
BRIAN IRVINE
Number of
Parcels:
1
Date: 05/21/2026 Parcel Allocation Page: 1 of 1
Tax Year:
2026
Plaintiff:
PEARL LAND COMPANY FREEWAY FARM
LLC
Appraiser:
NED CHAPPELL
Date:
05/19/2026
2 Parcels
Prepared by:
Parcel#:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
3,802,800
12,697,200
16,500,000
See Parcel
RECOMMENDED:
2,504,555
4,695,445
7,200,000
Allocation Report
Hoover / Eurich
Tax Case: TX2026-000008
Tax Year: 2026
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
2,504,555
4,695,445
7,200,000
3,802,800
12,697,200
16,500,000
8,910,000
4,555
0
4,555
B1
2120
3,798,245
12,697,200
16,495,445
8,907,540
2,500,000
4,695,445
7,195,445
B2
1074
4,555
0
4,555
2,459
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
TX2026-000008
Attorney:
LEONNESIA FORD
Number of
Parcels:
2
Date: 05/19/2026 Parcel Allocation Page: 1 of 1
Tax Year:
2026
Plaintiff:
NEXT GEN RISING LLC
Appraiser:
TOM HOOVER
Date:
05/19/2026
2 Parcels
Prepared by:
Parcel #'s:
See Attached
Plaintiffs:
LAND
IMPS
FCV
RATIO
CURRENT
13,316,200
35,013,665
48,329,865
See Parcel
RECOMMENDED:
13,316,200
13,572,324
26,888,524
Allocation Report
Horn / Diaz
Tax Case: TX2026-000046
Tax Year: 2026
25500 NORTERRA OFFICE PROPERTY OWNER LLC, & 25600
NORTERRA OFFICE PROPERTY 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
21004018A
1.12
N/C
N/C
21004018B
1.12
N/C
N/C
Date: 05/19/2026 Parcel Allocation Page: 1 of 1
Tax Year:
2026
Plaintiffs:
25500 NORTERRA OFFICE PROPERTY
OWNER LLC, & 25600 NORTERRA OFFICE
PROPERTY OWNER LLC
Appraiser:
JASON HORN
Tax Case:
TX2026-000046
Attorney:
LEONNESIA FORD
Number of
Parcels:
2
13,567,344
A2
PUC
Land
Impr
FCV
LPV
Recommended:
Land
Impr
FCV
Rule
N/C
6,786,180
13,321,180
A2
1523
6,781,200
17,506,787
1523
6,535,000
17,506,878
24,041,878
19,559,066
24,287,987
19,254,546
N/C
6,786,144
13,316,200
13,572,324
26,888,524
13,316,200
35,013,665
48,329,865
38,813,612
Date:
05/26/2026
1 Parcels
Prepared by:
Parcel#:
See Attached
Plaintiff:
LAND
IMPS
FCV
RATIO
CURRENT
259,700
1,039,100
1,298,800
See Parcel
RECOMMENDED:
259,700
912,100
1,171,800
Allocation Report
Nagy / Eurich
Tax Case: ST2025-000024
Tax Year: 2026
BOWMAN DAVID
*** 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
21917901
3.1
N/C
N/C
259,700
912,100
1,171,800
B3
259,700
1,039,100
1,298,800
688,364
259,700
912,100
1,171,800
0161
259,700
1,039,100
1,298,800
688,364
Recommended:
PUC
Land
Impr
FCV
LPV
Land
Impr
FCV
Rule
Tax Case:
ST2025-000024
Attorney:
BRIAN IRVINE
Number of
Parcels:
1
Date: 05/26/2026 Parcel Allocation Page: 1 of 1
Tax Year:
2026
Plaintiff:
BOWMAN DAVID
Appraiser:
CYNTHIA NAGY