Loading...
HomeMy WebLinkAbout2019-01-22 Select Board PacketJ.F. Ryan Associates, Inc. Property Appraisal & Consulting Services TELEPHONE 978-462-0036 EMAIL JFRYAN@COMCAST.NET Properties of Mary E. Zanni Located off Symonds Way, Range Road, a private road Reading, Massachusetts Parcel ID 041-59, 10 acres Parcel ID 035-133, 15.2 acres Prepared for: Robert W. LeLacheur, Jr. CFA Town Manager, Town of Reading 16 Lowell Street, Reading, MA 01867 Prepared by: John Ryan J.F. Ryan Associates, Inc. 3 Longview LN Newbury, MA 01951 Date of Valuation June 1, 2017 Date of Report July 18, 2017 J.F. Ryan Associates, Inc. Property Appraisal & Consulting Services TELEPHONE 978-462-0036 EMAIL JFRYAN@COMCAST.NET July 18, 2017 Robert W. LeLacheur, Jr. CFA Town Manager, Town of Reading 16 Lowell ST Reading, MA 01867 RE: Parcel ID 041-59, 10 acres; Parcel ID 035-133, 15.2 acres; located off Symonds Way, along and off Range Road, a private road, Reading, MA Dear Mr. LeLacheur: I have developed market value estimates for the above referenced properties. The interests appraised are fee simple and the effective date for each appraisal is June 1, 2017. Additionally I developed a market value estimate of Parcel ID 035-133 (parcel with frontage on the private road know as Range Road) subject to two extraordinary assumptions which detail the circumstances under which the highest and best use is projected for single unit residential development. These appraisals are completed and reported in compliance with the Uniform Standards of Professional Appraisal Practice 2016-2017 Edition, hereinafter referred to as USPAP. Each valuation estimate is based upon information known and expectations as of the date of value. These appraisal reports present an identification of the subject parcels, a certification of values and pertinent facts about the subject and comparable data sales data. Additional supporting documentation concerning the data, reasoning, and analyses is retained in my file. Pictures of the subject properties taken during my on-site review of each parcel are also retained in my file. The depth of discussion contained in this report is specific for the client and for the intended use stated below. The reliability of the value conclusion is only appropriate for the intended use. Your acceptance of this report constitutes acceptance of these conditions and assumptions. J.F. Ryan Associates, Inc. Property Appraisal & Consulting Services TELEPHONE 978-462-0036 EMAIL JFRYAN@COMCAST.NET Based on my experience, education and analyses summarized herein, the market value of the subject property’s fee simple estate for each parcel are listed as follows: Parcel ID 041-59, June 1, 2017 - $ 10,000 Parcel ID 035-133, June 1, 2017 - $ 76,000 Parcel ID 035-133, June 1, 2017 - $ 1,300,000 subject to Extraordinary Assumptions Respectfully submitted, John F. Ryan Massachusetts Certified General Real Estate Appraiser #1234, Certified through 11/13/2017 Appraisal Report – Vacant land parcels off Symonds Way, Reading, MA Page i 2013 J.F. Ryan Associates, Inc. Table of Contents CERTIFICATION STATEMENT .............................................................................................................. 3 PARCEL 41-59 ............................................................................................................................................. 3 PARCEL 35-133 ........................................................................................................................................... 3 PARCEL 35-133 – SUBJECT TO EXTRAORDINARY ASSUMPTIONS ................................................................. 3 ASSUMPTIONS AND LIMITING CONDITIONS ................................................................................... 5 EXTRAORDINARY ASSUMPTIONS AND HYPOTHETICAL CONDITIONS .................................. 6 PURPOSE OF THE APPRAISAL ............................................................................................................... 6 INTENDED USE OF THE APPRAISAL .............................................................................................................. 7 INTENDED USERS OF THE APPRAISAL .......................................................................................................... 7 SCOPE OF WORK ....................................................................................................................................... 7 OWNERSHIP HISTORY ............................................................................................................................. 7 ECONOMIC CONDITIONS AS OF DATE OF VALUE.......................................................................... 8 AREA, CITY AND NEIGHBORHOOD DATA ......................................................................................... 8 READING REGIONAL AREA MAP ................................................................................................................. 8 READING LOCAL AREA MAP ....................................................................................................................... 8 NEIGHBORHOOD .......................................................................................................................................... 9 Neighborhood Map ................................................................................................................................ 9 Neighborhood Outlook ........................................................................................................................... 9 NEIGHBORHOOD ZONING MAP .................................................................................................................. 10 Map 35-133 – 15.2 acre parcel (landlocked) ....................................................................................... 10 Map - Portion of Range Road owned by Town of Reading .................................................................. 11 Map 41-59 – 10 acre parcel (landlocked) ............................................................................................ 12 PROPERTY IDENTIFICATION AND HISTORY ................................................................................. 13 ASSESSOR’S PARCEL ID: 035.0-0000-0133.0 ............................................................................................ 13 Parcel 35-133 – Floodplain Map ......................................................................................................... 14 ASSESSOR’S PARCEL ID: 41.0-0000-0059.0 .............................................................................................. 15 PROPERTY ASSESSMENTS AND TAXES ....................................................................................................... 15 SUBJECT MARKET AND MARKETABILITY ..................................................................................... 16 ABSORPTION PERIOD – EXPOSURE TIME ................................................................................................... 17 HIGHEST AND BEST USE DISCUSSION .............................................................................................. 17 HIGHEST AND BEST USE DISCUSSION – PARCEL 35-133, WITH EXTRAORDINARY ASSUMPTIONS .......................................................................................................................................... 17 PROBABLE AND LEGALLY PERMISSIBLE .................................................................................................... 17 PHYSICALLY POSSIBLE .............................................................................................................................. 18 FINANCIALLY FEASIBLE ............................................................................................................................ 18 MAXIMALLY PRODUCTIVE ........................................................................................................................ 18 CONCLUSION ............................................................................................................................................. 18 VALUATION METHODOLOGY AND ANALYSIS .............................................................................. 18 SALES COMPARISON APPROACH ...................................................................................................... 19 SALES REVIEW .......................................................................................................................................... 19 COMPARABLE SALES GRID – PARCEL 41-59 ............................................................................................. 20 Appraisal Report – Vacant land parcels off Symonds Way, Reading, MA Page ii 2013 J.F. Ryan Associates, Inc. VALUATION ANALYSIS – PARCEL 41-59 ................................................................................................... 20 COMPARABLE SALES GRID – PARCEL 35-133............................................................................................ 21 VALUATION ANALYSIS – PARCEL 35-133.................................................................................................. 21 SALES COMPARISON APPROACH – PARCEL 35-133 WITH EXTRAORDINARY ASSUMPTIONS .......................................................................................................................................... 22 SITE VALUATION ANALYSIS – PARCEL 35-133.......................................................................................... 22 Adjustments .......................................................................................................................................... 22 FINAL VALUE RECONCILIATION ....................................................................................................... 24 PARCEL 41-59 ........................................................................................................................................... 24 PARCEL 35-133 ......................................................................................................................................... 24 PARCEL 35-133 – SUBJECT TO EXTRAORDINARY ASSUMPTIONS. .............................................................. 24 RESUME OF JOHN F. RYAN .................................................................................................................. 25 Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 3 2017 J.F. Ryan Associates, Inc. Certification Statement I certify to the best of my knowledge:  The statements of fact contained in this report are true and correct.  The reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, unbiased professional analyses, opinions and conclusions.  I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved.  I have performed no services, as an appraiser or in any other capacity regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment.  I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment.  My engagement in this assignment was not contingent upon developing or reporting predetermined results.  My compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this assignment.  My analyses, opinions, and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice (USPAP) issued by the Appraisal Standards Board (ASB) of the Appraisal Foundation.  I have made a personal inspection of the subject parcels on May 25, 2017.  No one provided significant real property professional assistance to me in the development of the conclusions contained in this report.  I have established sufficient competence to appraise this property through education and experience, in addition to using the internal resources of the appraisal firm.  The property does not appear to have significant natural, cultural, recreational or scientific value; however, I do not hold myself an expert in this field and my observations should not be relied on in these matters. Parcel 41-59  The market value estimate of the fee simple estate as of June 1, 2017 for parcel 41-59 is $10,000 subject to the limiting conditions and assumptions set forth herein. Parcel 35-133  The market value estimate of the fee simple estate as of June 1, 2017 for parcel 35-133 is $76,000 subject to the limiting conditions and assumptions set forth herein. Parcel 35-133 – Subject to Extraordinary Assumptions  The market value estimate of the fee simple estate as of June 1, 2017 for parcel 35-133 subject to two extraordinary assumptions as specified herein is $1,300,000 as well as subject to the limiting conditions and assumptions set forth herein. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 4 2017 J.F. Ryan Associates, Inc. Certified this eighteenth day of July 2017. John F. Ryan Massachusetts Certified General Real Estate Appraiser #1234, through 11/13/2017 Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 5 2017 J.F. Ryan Associates, Inc. Assumptions and Limiting Conditions This appraisal report and all of the appraiser’s work in connection with this appraisal assignment are subject to the limiting conditions and other terms stated in this report. Any use of the appraisal by any party, regardless of whether such use is authorized or intended by the appraiser, constitutes acceptance of all such limiting conditions and terms. This appraisal has been made with the following general assumptions:  No responsibility is assumed for the legal description or for matters including legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated.  The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated.  Responsible ownership and competent property management are assumed.  The information furnished by others is believed to be reliable. However, no warranty is given for its accuracy.  No opinion of a legal or engineering nature is intentionally expressed or implied and no responsibility is assumed for matters of this nature.  No survey was made especially for this appraisal. Property lines and areas were taken from public record and assumed to be correct.  It is assumed that there are no hidden conditions of the property, subsoil, or structures that render it more or less valuable. No responsibility is assumed for such conditions without engineering studies that may be required to discover them.  The existence of potentially hazardous material used in the construction or maintenance of any building, such as the presence of urea formaldehyde foam insulation and/or existence of toxic waste, which may or may not be present on the property, has not been considered. The appraiser is not qualified to detect such substances. The client is urged to retain an expert in this field, if desired.  It is assumed there is full compliance with all applicable federal, state, and local environmental regulations and laws unless non-compliance has been stated, defined, and considered in the appraisal report.  The appraisers assume that all required licenses, certificates of occupancy, consents, or other legislative or administrative authority from any local, state, or national government or private entity or organization have been or can be obtained or renewed for any use on which the value estimate contained in this report are based upon.  The appraiser is not required to give testimony or appear in court because of having made this appraisal with reference to the property in question, unless arrangements have been previously made. The fee charged for this appraisal does not include payment for court testimony or for further consultation.  The appraiser makes no representation or warranties as to the adequacy or condition of appliances, electrical systems, plumbing and heating, air conditioning, the presence of insulation, adequacy or condition of structural systems or any other subsystem within the property. The appraisers assume no responsibility for any cost incurred to discover or correct any deficiencies present in the property.  Wells and septic systems, if any, are assumed to be in good working condition and of sufficient capacity for the stated Highest and Best Use. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 6 2017 J.F. Ryan Associates, Inc.  This appraisal report has been prepared for the exclusive benefit of Robert W. LeLacheur, Town Manager, the Town of Reading, Massachusetts, and may not be used by any other party. Any party who uses or relies upon any information in this report, without the preparer's written consent, does so at their own risk.  Acceptance of and/or uses of this report constitute acceptance of these conditions. Extraordinary Assumptions and Hypothetical Conditions For Parcel 035-133, a second appraisal is made subject to the Extraordinary Assumptions listed below. USPAP defines an extraordinary assumption as follows: an assumption, directly related to a specific assignment, which, if found to be false, could alter the appraiser’s opinions or conclusions. The two extraordinary assumptions are:  Range Road is privately owned and provides unencumbered access to the northern boundary of Parcel ID 35-133.  Range Road existed prior to the Town of Reading’s adoption of the State subdivision law; most likely during the mid to late 1950’s. Purpose of the Appraisal The purpose of this appraisal is to provide an opinion of the market value of the real property described in this report in fee simple ownership as of June 1, 2017. The use of the appraisal is for potential acquisition of the parcels by the Town of Reading. The date of value utilized in an appraisal represents a property’s value as of that specific date. In this case, value is a reflection of the most recent economic trends prior to each respective valuation date along with buyers/sellers anticipation of future trends for the market in general and for the subject office facilities in particular. The term "market value" is defined as "the most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. buyer and seller are typically motivated; 2. both parties are well informed or well advised, and each acting in what he or she considers his or her best interest; 3. a reasonable time is allowed for exposure in the open market; 4. payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and; 5. the price represents a normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale."1 1 The Appraisal of Real Estate, Appraisal Institute, 14th Edition, 2013, page 59. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 7 2017 J.F. Ryan Associates, Inc. The term fee simple estate is defined as Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat.2 Intended Use of the Appraisal The appraisal is to estimate the market value for use in establishing the market value of the property for use in potential acquisition deliberations. Intended Users of the Appraisal The intended user of this appraisal is the Town Manager for the Town of Reading. Scope of Work The scope of this appraisal involved researching and analyzing the context of the subject’s area/neighborhood as well as the characteristics of the subject property. I observed the subject via a walk-through of much of the non-wetland land area on May 25, 2017 accompanied by Mr. Ray Gagnon and Mr. William Zanni representing themselves as caretakers of the subject properties. Included in my scope of work are the details as follows:  Read the latest and previous property deeds and the latest recorded plan.  Reviewed for adverse conditions visible during the on-site visit.  Research the subject’s competitive environment and documentation of pertinent market data.  Confirmation of the market data used in this report with public records and public officials in the Town of Reading’s Town Hall.  Reviewed the subject’s property assessment information.  Reviewed public record data for the subject properties.  Development of a Sales Comparison Approach to value and reconciliation of a value range.  Search for comparable sales throughout Middlesex and Essex County, with particular focus on areas most comparable to the subject properties. This Appraisal Report presents the results of my analyses and subsequent conclusions. More detailed documentation is retained in our office files. A partial list of this data is as follows:  Documentation of subject property information.  Zoning documentation  Documentation of regional economic and real estate trends.  Additional market data considered in the analyses (sales and sales listings)  Photographs of subject parcels Ownership History A search of the Middlesex County, Southern District Registry of deeds did not provide clear evidence of the parcel areas or associated ownership of the subject parcels. The Town’s property assessment records list book and page references both of which do not provide clear indications of conveyance. A search of the registry of all grantors/grantees named Mary E. Zanni did not provide any additional information. 2The Dictionary of Real Estate Appraisal, Appraisal Institute 6th Edition, 2015, page 90. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 8 2017 J.F. Ryan Associates, Inc. Economic Conditions as of Date of Value The economy is strong in the metropolitan Boston area. The Massachusetts economy is fast approaching full capacity. The Massachusetts unemployment rate has fallen to below 3 percent, and is likely even lower in the metro Boston area. Based on anecdotal reports from selected employers, wages appear to be rising rapidly for skilled manufacturing and construction workers, indicating a scarcity of qualified workers. The Massachusetts economy is expected to continue to experience moderate growth in 2017 and into 2018. Area, City and Neighborhood Data The property is located in the heart of the region’s high technology community in the Town of Reading, 12 miles north of Boston within the metropolitan area surrounding the Boston’s urban core. Reading Regional Area Map Reading Local Area Map Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 9 2017 J.F. Ryan Associates, Inc. Neighborhood The subject’s immediate neighborhood is located off I95, locally known as Route 128, the Salem Street exit. The primary land uses in the immediate neighborhood are recreation including a Town owned sports field and ice skating rink and a private club, Reading Rifle and Revolver which offers trap, skeet, indoor pistol, and outdoor rifle and pistol ranges including a 600 yard rifle range. According to public records, Reading Rifle & Revolver Club, Inc. was incorporated in the State of Massachusetts on February 1, 1935. The location of the club was listed as Haverhill ST, Reading, MA. Neighborhood Map Neighborhood Outlook The subject’s immediate neighborhood is a recreational land with well-established adjacent residential improvements, primarily detached single-unit residential parcels. Given its history, it is my opinion residential real estate values in the subject neighborhood will continue to exhibit upward trend consistent with the Boston metropolitan area economy. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 10 2017 J.F. Ryan Associates, Inc. Neighborhood Zoning Map Both parcels are located in the S-40 zone of their respective map locations, map 41 and 35. Map 35-133 – 15.2 acre parcel (landlocked) Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 11 2017 J.F. Ryan Associates, Inc. Map - Portion of Range Road owned by Town of Reading Note on the map below access to parcel 035-133 (bounded by the yellow lines) is from the private road, Range Road (mislabeled on the map as an extension of Symonds Way). The Town of Reading owns approximately the first 95 feet of Range Road to the boundary of the subject parcel as noted by the red line on the map below. Without legal access to the nearest public road, Symonds Way, the subject parcel is landlocked and therefore precluded from residential single- unit development. The front portion of the subject parcel not in a wetland area also abuts two parcels with frontage along Haverhill Street. Given the subject’s distance from Haverhill Street across these parcels is over 500 feet and with optimal access a significant portion of this distance (approximate 50%) would traverse wetlands, physical access via this option is unlikely. Furthermore, given the costs to acquire the parcel as improved, removal of the improvements and finally road improvements providing access to the subject parcel, financial feasibility is highly unlikely. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 12 2017 J.F. Ryan Associates, Inc. Map 41-59 – 10 acre parcel (landlocked) The subject parcels are located in the S40 Residence District. The allowable uses within the S40 District are listed below: Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 13 2017 J.F. Ryan Associates, Inc. The S-40 District dimensional requirements are listed in the Table below: The S-40 District also provides for a variety of uses by right and additional uses by special permit. The site is well in excess of the minimum bulk requirements for area and setbacks. Property Identification and History The subject parcels are landlocked and non-contiguous, with the Symonds Way the closest public road. Assessor’s Parcel ID: 035.0-0000-0133.0 Parcel Land Area: 15.2 acres This property consists of an irregularly shaped, landlocked parcel of 15.2 acres on the southern side of Range Road. As shown on the map, the site’s private road frontage is along Range Road with excellent physical ingress and egress to Symonds Way, a public road. As noted above, there is no legal access to a public road including Symonds Road, the closest public road. Symonds Road is accessed via Haverhill Street which provides excellent access to the Town central business district to the northwest and approximately one mile south is direct access to Route 128 (I-95). The parcel slopes downward from Range Road directly into designated wetland area. Symonds Way is served with all public utilities from Haverhill Street and according to the Town Engineer, with legal access, it appears highly feasible to extend these services along Range Road. The soils not in the wetland appear stable with regard to supporting the improvements. There was no evidence of hazardous material on the site. There are several concrete fixtures along the side of the Range Road. Mr. Gagnon stated this material was used when he operated his construction business. This material appears to have no detrimental effect on the property’s potential development. Overall, this is an attractive parcel for potential residential site development given the neighborhood area consists of relatively homogeneous single-unit residential properties with excellent access to the Town center and Route 128. A significant portion of the property is in the floodplain, Zone X as shown below. Zone X is an area of moderate flood hazard, usually the area between the limits of the 100 ‐ year and 500 ‐ year floods. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 14 2017 J.F. Ryan Associates, Inc. Parcel 35-133 – Floodplain Map The following map replicates the FEMA map above with an overlay (orange) of the FEMA designated Zone X from the Town’s GIS maps. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 15 2017 J.F. Ryan Associates, Inc. Assessor’s Parcel ID: 41.0-0000-0059.0 Parcel Land Area: 10 acres This property consists of an approximately rectangular shaped, landlocked parcel of 10 acres north of Symonds Way, the portion due north of Range Road. There is no roadway to the site. I was able to travel by foot through a wooded are to review the approximate area of the property. The area consisted of undulating woodland as well as some visible wet areas (see map below, note FEMA designated wetland areas in orange). The minimum distance to the parcel from Symonds Way is approximately 700’ crossing land owned by the Reading Rifle and Revolver Club. Given the distance required to access the site, the costs to acquire a right-of-way, construct a road and provide utilities to the parcels, it is unlikely that even if sufficient developable land is available within the parcel boundaries, single-unit residential site development is likely not financially feasible. Therefore, we consider this property as undevelopable woodlands at this time for purposes of this appraisal. Parcel 41-59 – Map Property Assessments and Taxes The property assessments and taxes for the property are summarized below: The Reading Assessor’s Department is subject to annual review by the Massachusetts Department of Revenue to ensure that properties are assessed uniformly at market value. The Town’s property assessments have met certification requirements and in particular, for the fiscal year 2017 assessments. There are limited vacant land parcels in the Town however it appears comparable undevelopable properties are assessed in a similar manner. Parcel ID Acres Valuation Date Fiscal Year Property Assessment Tax Rate Property Taxes 35-133 15.2 Jan 1, 2016 2017 $38,000 $14.03 $533 41-59 10.0 Jan 1, 2016 2017 $10,000 $14.03 $140 Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 16 2017 J.F. Ryan Associates, Inc. Subject Market and Marketability As noted above, while parcel 35-133 has frontage on Range Road there is no legal access to Symonds Way. Likewise, there is no legal access to parcel 41 -59 and due to the extensive woodland and wetland area there is limited potential use for this parcel. With legal access to Symonds Way, there is development potential for parcel 35-133 as Symonds Way provides excellent access to the area amenities. Strong demand continues for single-unit residential property in Reading. As the following chart shows, prices since 2014 continue their strong upward trend with the current median sale price of $522,000. The median days on market has been consistent over the past three years with homes selling typically in 20 days or less during the traditional selling periods during the year. There were over 30 detached single-unit homes on the market as of June 1, 2017 with a range in asking price from $405,000 to $1.3M. There is currently one residential site in Reading on the market, 98 Sanborn Lane, 1 acre with an asking price of $549,000 and five homes within ½ mile of the subject with asking prices between $550,000 and $1.1M. Therefore, given the continued strong market demand for residential property in Reading and the marketability of residential sites due their rarity in the region, a second valuation estimate is made of parcel 35-133 based on two extraordinary assumptions as the parcel with legal access is highly attractive for residential development. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 17 2017 J.F. Ryan Associates, Inc. Absorption Period – Exposure Time The absorption period is the period of time from when a property subdivision is first exposed to the market until all sites are sold. Given the limited use for landlocked parcels, each parcel as is, is most attractive to abutting parcel owners. Therefore, exposure time is likely as much as one year. For the second estimate of value for parcel 35-133, subject to the extraordinary assumptions, absorption and exposure time estimates are significantly lower. Given the small number of sites and strong demand as noted above, I estimate the absorption period as a similar, slightly longer than the exposure time. Exposure time is defined as the estimated length of time that the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal.3 Typical exposure time for residential property in this market range from less than 30 days during most of the year. Given the limited vacant land sale data, I estimate the exposure time for available vacant land single-unit residential development sites between three and six months. Highest and Best Use Discussion Highest and best use is defined as: The reasonably probable and legal use of vacant land or an improved property, which is physically possible, appropriately supported, financially feasible, and that results in the highest value.4 As noted above, both parcels are landlocked with parcel 41-59 likely will remaining in its current, undevelopable status for the foreseeable future. Given the location of parcel 35-133 along the private Range Road a second estimate of value is developed based on the extraordinary assumptions previously specified. The discussion in the next section therefore relates only to the second value estimate for parcel 35-133. Highest and Best Use Discussion – Parcel 35-133, with Extraordinary Assumptions Probable and Legally Permissible The 15.2 acre site is located in the S-40 Residential. This zone allows for a single-unit residential development and other residential uses by right and by special permit. There is limited vacant land available in the region for residential site development, therefore subject to the extraordinary assumptions stated herein (legal access) it is highly probable for this property to attract strong interest for residential site development. 3 The Dictionary of Real Estate Appraisal, p 83. 4 The Appraisal of Real Estate, pages. 277-278. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 18 2017 J.F. Ryan Associates, Inc. Assuming legal access, the parcel appears to legally qualify for development pursuant to the APPROVAL NOT REQUIRED (ANR) which allows for request for subdivision plan not requiring approval under the Subdivision Control Law, Massachusetts General Laws, Chapter 41, Section 81K-81GG Physically Possible The most restrictive dimensional control given the size, shape, location and soils is the minimum frontage which is 200’ in the S40 District. Given there is approximately 920 linear feet along the Range Road right of way, the maximum number of potential sites is four. Financially Feasible Given the pattern of local land use in the area, economic support and financial feasibility exists for the allowed land use of single-unit residential development. This use is highly likely to generate a positive value to the land and therefore is financially feasible. Maximally Productive The final test of highest and best use is whether the use is maximally productive in financial terms. Change is one constant in the real estate market and in some instances the existing use of land is no longer its highest and best use. If a site has a higher value under another use, then that becomes the highest and best use. A review of market participants indicate a residential site developer and/or residential builder are the most probable buyers. Conclusion Assuming legal access, it is my opinion, parcel 35-133 highest and best use as of June 1, 2017 is for development of four single-unit residential sites. I reviewed the property on May 25, 2017 and based upon the strong demand for residential sites in the area and continued favorable market conditions for the foreseeable future make such development highly likely. Valuation Methodology and Analysis Three basic approaches are available to develop and report an estimate of market value. They are:  The Cost Approach  The Income Approach  The Sales Comparison Approach The cost approach, in particular the replacement cost method, provides an estimate of value based upon the cost of obtaining a site and the construction of improvements consistent with the highest and best use. Given the parcels are unimproved, the cost approach is not developed in this appraisal. The income capitalization approach is a method of analyzing the present worth of future benefits of the ownership of property based on its ability to provide a net income stream. The income approach is considered reliable when arms-length comparable leases are available and the economic data is available to develop market oriented capitalization rates. Residential vacant land is not typically leased in the region and there are no comparable vacant land parcels leased in the subject area. Therefore the income approach is developed in this appraisal. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 19 2017 J.F. Ryan Associates, Inc. The sales comparison approach uses recent sales of similar properties with a similar highest and best use. These sales are investigated and analyzed in comparison to the subject to an indication of value. The values derived from the adjusted comparable sales form a range of value for the subject. Where there are insufficient vacant land sales, residual land value analysis of improved property sales is employed using the market extraction technique. This approach is considered reliable when there are sufficient recent sales and/or residuals that are comparable with the subject site. There is ample residential market activity in the region and particularly in Reading. There is little available residential land for residential development in the area. Therefore, given the high demand for residential property in the area, the sales comparison approach using the market extraction technique is developed in this report. The appraisal process concludes with the final reconciliation of the values derived and applied for a single point estimate of market value. Sales Comparison Approach Sales Review A search of all non-distress land sales considered classified as undevelopable in Middlesex and Essex Counties was completed from July 1, 2014 through July 1, 2017. A similar search in both counties for land classified as potentially developable did not generate any comparable sales. The undevelopable sales were reviewed and analyzed with more weight given to communities in geographic proximity to the Town of Reading and comparable access to Route 128 and to sales closer to the June 1, 2017 valuation date. As expected, there are limited sales of larger size parcels, (developable or not) which are comparable to the subject properties. From Middlesex County, 25 sales and from Essex County, 2 sales, each classified as undevelopable, were identified for further analysis. Recorded deeds from the respective Registries of Deeds were reviewed as part of this analysis. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 20 2017 J.F. Ryan Associates, Inc. Comparable Sales Grid – Parcel 41-59 Valuation Analysis – Parcel 41-59 There was only one sale of undevelopable land in Reading over the past three years. On October 14, 2016, off Norman Road, 0.69 acres sold for $7,600. Given the small size of the sale compared with the subject, a size adjustment is required. There were also four additional sales of undevelopable land from the surrounding area which provide market evidence for the value of undevelopable land. The 3.7 acre parcel sale in North Reading, while still significantly smaller compared with the subject, provides good evidence of the diminishing value on a per acre basis as parcel size increases. The deed restriction on this parcel specifies the parcel cannot be used as a separate building lot and the land area cannot be used in combination with adjourning parcels for purposes of satisfying legal requirements for any adjourning parcels. The remaining comparable sales are all significantly smaller compared with the subject so therefore are given little weight. Given the distance the landlocked subject parcel is from the nearest public way, a reasonable estimate of the per acre value for 10 acres of undevelopable rear land consisting of woodland and wetland areas is $1,000 per acre. Therefore the estimated value of the Parcel 41-59, 10 acre parcel as of June 1, 2017 is $10,000. Subject Sale #1 Sale #2 Sale #3 Sale #4 Sale #5 Parcel 41-59 Norman RD 8-12 Wood ST Salem ST Rear 5 Alaska Ave Greene ST Rear Town Reading Reading North Reading Wilmington Bedford Beverly Sale Price 6,900 $14,000 $18,000 $21,000 $20,000 Sale Date 10/14/16 4/10/15 11/18/14 12/5/14 3/9/17 Data Source Public Public Public Public Public Book/Page 68209/191 65197/72 28629/68 64614/368 35726/205 Parcel - sq. feet 435,600 30,056 161,172 18,295 20,000 12,384 Sale Price/s.f.$0.23 $0.09 $0.98 $1.05 $1.61 Parcel - acres 10.0 0.69 3.70 0.42 0.46 0.28 Sale Price/acre $10,000 $3,784 $42,858 $45,738 $70,349 Notes deed restriction - improve- ments deed restriction No Sub- division for 10 years includes ROW easement Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 21 2017 J.F. Ryan Associates, Inc. Comparable Sales Grid – Parcel 35-133 Valuation Analysis – Parcel 35-133 As noted above, there was only one sale of undevelopable land in Reading over the past three years, off Norman Road, 0.69 acres sold for $7,600. There were also four additional sales of undevelopable land from the surrounding area which provide market evidence for the value of undevelopable land. As described in detail above, the undevelopable 3.7 acre parcel sale in North Reading, is significantly smaller compared with the subject and provides good evidence of the diminishing value on a per acre basis as parcel size increases. While the remaining comparable sales are all significantly smaller compared with the subject sales three and four are given some weight as they each have varying degrees of proximity to developed sites and therefore have higher desirability compared with land locked parcels at more distant locations from public ways similar to the subject parcel 41-59 included in this report. While comparable sale five is a significantly higher value indicator it is considered in this analysis given it sold three months prior to the date of value. Given the frontage of the landlocked subject parcel to the private road known as Range Road and relatively short distance (less than 100 feet) from the nearest public way, the subject property is considered more valuable compared with other landlocked parcels further from the public way. While the comparable sales are significantly smaller than the subject, they provide some evidence of market value recognizing the requirement for a substantial size adjustment. A reasonable estimate of the per acre value for the subject’s 15.2 acres land consisting of woodland and wetland areas is $5,000 per acre. Therefore the estimated value of parcel 35-133, 15.2 acres as of June 1, 2017 is $5,000 X 15.2 = $76,000. Subject Sale #1 Sale #2 Sale #3 Sale #4 Sale #5 Parcel 35-133 Norman RD 8-12 Wood ST Salem ST Rear 5 Alaska Ave Greene ST Rear Town Reading Reading North Reading Wilmington Bedford Beverly Sale Price 6,900 $14,000 $18,000 $21,000 $20,000 Sale Date 10/14/16 4/10/15 11/18/14 12/5/14 3/9/17 Data Source Public Public Public Public Public Book/Page 68209/191 65197/72 28629/68 64614/368 35726/205 Parcel - sq. feet 662,112 30,056 161,172 18,295 20,000 12,384 Sale Price/s.f.$0.23 $0.09 $0.98 $1.05 $1.61 Parcel - acres 15.2 0.69 3.70 0.42 0.46 0.28 Sale Price/acre $10,000 $3,784 $42,858 $45,738 $70,349 Notes deed restriction - improve- ments deed restriction No Sub- division for 10 years includes ROW easement Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 22 2017 J.F. Ryan Associates, Inc. Sales Comparison Approach – Parcel 35-133 with Extraordinary Assumptions There was one sale of a building site in a subdivision on Strawberry Hill Lane, west of Main Street, 2.5 miles from the subject in October 2016. The site sold for $525,000. Therefore, market extraction is used to estimate the value of single site within the subject property. Market extraction requires the sales of improved properties where the value of the improvements is deducted from the total sale price resulting in an estimated sale price for the building site. This technique is most applicable when the improvements contribute little to the total sale price of the property. Therefore, we analyzed all sales, approximately 25, within one mile of the subject property and focused on sales of older homes, with the size, housing design style and condition considered less attractive to contemporary buyers. We selected sales as close to the June 1, 2017 valuation date to minimize the need to recognize changes in market conditions and most important to most accurately reflect the knowledge of market participants as of the date of value. Site Valuation Analysis – Parcel 35-133 Adjustments The location of the comparable sales were all within one mile of the subject and therefore no adjustments were made for location. While a building site is a primary unit of comparison, a 10% adjustment is made to sites less than near or less than 10,000 square feet and 5% for sites up to 15,000 square feet. Subject Sale #1 Sale #2 Sale #3 Sale #4 Sale #5 Sale #6 Sale #7 Sale #8 379 Haverhill ST 21 Juniper Circle 288 Charles ST 241 Pearl ST 315 Pearl ST 377 Pearl ST 18 Wells RD 415 Pearl ST Sale Price 539,000 $660,000 $650,000 $539,000 $665,000 $616,000 $616,000 $660,000 Sale Date 5/15/17 6/5/17 5/9/17 6/8/17 5/16/17 5/25/17 5/25/17 5/24/17 Location/Proximity to Subject Similar/ 1000 feet Similar- 1/3 Mile Similar- 1/3 Mile Similar- 3/4 Mile Similar- 3/4 Mile Similar- 0.85 Mile Similar- 0.85 Mile Similar- 0.87 Mile Data Source Public Public Public Public Public Public Public Public Physical Characteristics Site size in square feet 40,000 20,374 21,511 15,402 10,105 12,860 16,160 9,664 22,954 Year Built 1760 1958 1947 1953 1955 1950 1909 1964 Improvements - Living Area 2,400 2,665 2,066 1,400 2,328 1,795 1,722 1,964 Adjustments Location $0 $0 $0 $0 $0 $0 $0 $0 Site size $0 $0 $0 $53,900 $33,250 $0 $61,600 $0 Improvements - Living Area -$120,000 -$133,250 -$103,300 -$70,000 -$116,400 -$89,750 -$86,100 -$98,200 Net Adjustment -$120,000 -$133,250 -$103,300 -$16,100 -$83,150 -$89,750 -$24,500 -$98,200 Gross Adjustment $120,000 $133,250 $103,300 $123,900 $149,650 $89,750 $147,700 $98,200 Gross Adjustment %22%20%16%23%23%15%24%15% Adjusted Sale Price $419,000 $527,000 $547,000 $523,000 $581,850 $526,250 $591,500 $561,800 Average Adjusted Sale Price $534,675 Median Adjusted Sale Price $537,000 Coefficient of Variation 10% Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 23 2017 J.F. Ryan Associates, Inc. An adjustment for living area is made at the rate of $50/square foot. All the comparable sales were constructed over 50 years ago and the existing improvements on each property are not considered optimal among contemporary home buyers. The average (mean) adjusted sale price is $535,000 with a median of $537,000 and a coefficient of variation (COV) of 10%. The COV is a measure of relative variation and it indicates there is good consistency among all the adjusted sale price estimates. Less weight is given to the geographically closest sale as it is located directly on Haverhill ST a higher traffic location. Additionally the property due to the age of the improvements (year built 1760) is unique and maintaining any antique features is attractive to a limited market. While removal of this sale from the analysis increases the average and median slightly, approximately $550,000, the COV decreases by nearly 50% to 5.1%. The remaining sales all occurred within one month of the date of value and therefore are given equal weight. Therefore, the estimated retail value for an individual site ready for immediate development with all utilities in place is $550,000. This estimate is the same as the asking price for the one building site on the market now in the Town of Reading mentioned earlier in this report. The subject property requires significant costs related to services necessary to subdivide the property including legal, surveying, engineering design, utility construction costs and entrepreneurial profit for the developer. I estimate legal, surveying, engineering design and utility construction costs at 10% of the total projected sale price. I estimate sales commissions at 5% for the sale of the individual sites. Typical property developers seek at least a 25% profit margin. The developer must absorb all acquisition costs, secure all necessary planning and subdivision approvals and permits, arrange financing (debt and equity), retain a general contractor to oversee construction of the subdivision and all infrastructure improvements, negotiate and execute infrastructure construction contracts, and cause finished lots (inventory) to be successfully marketed. Profit on land and infrastructure costs (total project cost) compensate the developer for the coordination and entrepreneurial skill required to take raw land and transform it into a subdivision (legally and physically) of permit-ready finished lots that must be marketed and sold in a timely manner. Therefore our estimate of the subject property is calculated as follows; $550,000 x 4 vacant land sites = $2,200,000 Less: 10% development costs = $ 220,000 5% sales commissions = $ 110,000 25% entrepreneurial profit = $ 550,000 Total development costs = $880,000 Property Value = $1,320,000 Rounded $1,300,000 Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 24 2017 J.F. Ryan Associates, Inc. Final Value Reconciliation Parcel 41-59 There are limited available sales of landlocked, undevelopable land. Given the single undevelopable land sale in the Town and review of other undeveloped land sales in the area, the final estimate of the property value as of June 1, 2017 is $10,000. Parcel 35-133 This is a somewhat unique landlocked parcel given it has physical access with frontage on a private road. However, there is no legal access the absence of which precludes any single-unit residential development compliant with municipal zoning requirements. A review of available undevelopable sales indicate there is a market for such land particularly if it has reasonable proximity to a public way. The comparable sales are all significantly smaller than the subject but they provide a reasonable basis and support to generate an estimate of value. Given the comparable sales and based on my 38 years of experience appraising undevelopable land in the region, a reasonable estimate of the value per acre is $5,000. Therefore, final estimate of the property value as of June 1, 2017 is $76,000. Parcel 35-133 – Subject to Extraordinary Assumptions. The process of reconciliation involves the analysis of each indication of value. The quality of data employed the significance of each approach as it relates to market behavior, and the defensibility of each approach is considered. As detailed in the report, the Sales Comparison Approach to value using market extraction is the most appropriate method to estimate the value of the subject property due to the age of the improvements and the limited availability of comparable sales data. There are few actual sale prices of building sites in the Town with one sale 9 months ago in an otherwise fully improved single-unit residential subdivision of $525,000 and a current asking price of a building site of $549,900. Therefore the final estimate of the property value after recognizing the costs to subdivide, develop and sell the resulting building sites as of June 1, 2017 is $1,300,000. Appraisal Report – Two Vacant land parcels off Symonds Way, Reading, MA Page 25 2017 J.F. Ryan Associates, Inc. Resume of John F. Ryan John F. Ryan, CAE, is the Managing Partner of J.F. Ryan Associates, Inc. a consulting group that provides real property appraisal and ad valorem mass appraisal, management and litigation support to a variety of clients primarily in the New England area but also throughout the US and Canada. Mr. Ryan appraises all types of real estate including office buildings, industrial plants, public utilities, warehouses, shopping centers, apartments, restaurants, hotel/motels, nursing homes, recreation properties, residential properties and vacant land. While Mr. Ryan’s firm specializes in mass appraisal for ad valorem taxation, they also provide appraisal services for other purposes including negotiating and determining market value, estate taxation, and eminent domain/condemnation including partial takings and temporary easements. Mr. Ryan has published numerous articles and lectured at a variety of professional conferences and research symposiums over the past 35 years. He has participated in the development of numerous appraisal standards setting groups over this period. As an instructor, seminar participants have continually remarked on his ability to talk to novices as well as experts and consistently rate his ability to explain complex technical issues as excellent. Mr. Ryan is currently serving as a member of The Appraisal Foundation’s Appraiser Qualifications Board which sets the qualification requirements addressing education and experience for over 90,000 appraisers in the United States. Mr. Ryan was appointed to a three- year term in commencing in 2016. Mr. Ryan completed six years’ service in 2006 on the Board of Trustees of the Appraisal Foundation where he has held several key positions including service on the Executive Committee of the Board of Trustees as well as Chair of the Finance and Audit Committees. He also worked for the Appraiser Qualification Board as a Subject Matter Expert in the development of national qualifying exams for real estate appraiser certifications from 2007 through 2015. Mr. Ryan also has served as an expert for several State Boards of Registration for Real Estate Appraisers in providing detailed in-depth desk reviews of work product appraisals provided to the Board for license violation purposes. Prior Work History  Chief Appraiser, Assessors Department, City of Woburn, Massachusetts, 1985-87  Manager, Massachusetts Department of Revenue, Boston, 1979-1985  Analyst, New York State Office of Real Property Services, Albany, 1978-79. Degrees and Professional Designations/Affiliations  Pennsylvania State University, University Park, PA, Master’s Degree. 1978  BA Merrimack College, North Andover, Massachusetts, Bachelor’s Degree, 1977 with a concentration in economics/political science  Certified General Real Estate Appraiser in Massachusetts, Connecticut and New York.  CAE, Certified Assessment Evaluator, International Association of Assessing Officers