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HomeMy WebLinkAboutCRA-R-23-0046 Exhibit BExhibit "B" APPRAISAL REPORT A ONE-STORY RESTAURANT BUILDING LOCATED AT: 350 N. W. 8TH STREET MIAMI, FLORIDA PREPARED FOR: CITY OF MIAMI COMMUNITY REDEVELOPMENT AGENCY 819 N. W. SECOND AVENUE, THIRD FLOOR MIAMI, FLORIDA 33136 As OF: SEPTEMBER 7, 2023 PREPARED BY: QUINLIVAN APPRAISAL, P.A. 7300 N. KENDALL DRIVE - SUITE 530 MIAMI, FLORIDA 33156 Thomas F. Magenheimer, MAI State Certified General Appraiser RZ 553 September 12, 2023 QUINLIVAN APPRAISAL A PROFESSIONAL ASSOCIATION 7300 NORTH KENDALL DRIVE, SUITE 530 MIAMI, FLORIDA 33156 Telephone (305) 663-6611 fax (305) 670-4330 tmagmai@aol.com Brian Zeltsman, RA Director of Architecture & Development City of Miami Southeast Overtown Park West Community Redevelopment Agency 819 N.W. Second Avenue Miami, Florida 33136 Dear Mr. Zeltsman: J. Mark Quinlivan (Retired) In accordance with your request and authorization, I have prepared this Appraisal Report covering the following described property: A one-story restaurant building, located at 350 N. W. 8th Street, Miami, Florida The purpose of this Appraisal is to estimate the Market Value of the described property as of September 7, 2023, being one of the dates of personal inspection. The narrative Appraisal Report that follows sets forth the identification of the property, the assumptions and limiting conditions, pertinent facts about the area and the subject property, comparable data, the results of the investigations and analyses, and the reasoning leading to the conclusions set forth. This report was prepared in accordance with the requirements of the Financial Institutions Reform, Recovery and Enforcement Act of 1989 (FIRREA) relating to appraisal standards as enumerated in Title 12, Code of Federal Regulation, Part 34 (12CFR34) and in compliance with the most current Uniform Standards of Professional Appraisal Practice (USPAP) as adopted by the Appraisal Standards Board of the Appraisal Foundation. Access to the interior of the building was not available from the property owner. This appraisal is based on the extraordinary assumption that the interior of the building is in serviceable condition and in similar condition to competitive properties in the market area. If the extraordinary assumption does not exist, the value conclusion could be different. Mr. Brian Zeltsman September 12, 2023 Page 2 Based on the inspection of the property and the investigation and analyses undertaken, I have formed the opinion that the subject property had a Market Value based upon the market conditions prevalent on September 7, 2023, as follows: THREE MILLION FOUR HUNDRED TWENTY-FIVE THOUSAND DOLLARS $3,425,000 Respectfully submitted, Thomas F. Magenheimer, MAI State -Certified General Appraiser Certification Number: RZ 553 TFM/dm (23-060) TABLE OF CONTENTS PAGE COVER PAGE TRANSMITTAL LETTER TABLE OF CONTENTS CERTIFICATION OF VALUE 1 SUMMARY OF SALIENT FACTS AND CONCLUSIONS 3 INTRODUCTION 12 INTRODUCTION 13 IDENTIFICATION OF THE PROPERTY 13 LOCATION 13 PURPOSE AND DATE OF APPRAISAL 13 INTENDED USE AND USER OF APPRAISAL 13 LEGAL DESCRIPTION 13 PROPERTY RIGHTS APPRAISED 13 DEFINITION OF MARKET VALUE 14 ASSESSMENT AND TAXES - 2022 15 OWNER OF RECORD AND ADDRESS 15 THREE-YEAR HISTORY OF TITLE 15 SCOPE OF THE APPRAISAL 16 LOCATION ANALYSIS 19 NEIGHBORHOOD DATA 20 SITE DATA 24 ZONING 28 HIGHEST AND BEST USE 31 DESCRIPTION OF IMPROVEMENTS 35 THE APPRAISAL PROCESS 39 INCOME APPROACH TO VALUE 42 SALES COMPARISON APPROACH TO VALUE 53 RECONCILIATION AND VALUE CONCLUSION 71 ADDENDA 74 ASSUMPTIONS AND LIMITATIONS QUALIFICATIONS CLIENT LIST CERTIFICATION OF VALUE The undersigned hereby certifies that, to the best of my knowledge and belief: (A) The statements of fact contained in the report are true and correct. (B) The reported analyses, opinions and conclusions are limited only by the assumptions and limiting conditions set forth, and are my personal, unbiased professional analyses, opinions and conclusions. (c) I have no present or prospective interest in the property that is the subject of this report, and I have no personal interest or bias with respect to the parties involved. (D) I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. (E) My engagement in this assignment is not contingent upon developing or reporting predetermined results. (F) The appraiser's compensation for completing this assignment 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 appraisal. Furthermore, the appraisal assignment is not based on a requested minimum valuation, a specific valuation or the approval of a loan. (G) The appraiser's analyses, opinions and conclusions are developed, and this report is prepared, in conformity with the Uniform Standards of Professional Appraisal Practice, and the requirements of the State of Florida for state -certified appraisers. (x) Use of this report is subject to the requirements of the State of Florida relating to review by the Real Estate Appraisal Subcommittee of the Florida Real Estate Commission. (I) (J) Thomas F. Magenheimer has made a personal inspection of the property that is the subject of this report. No one provided significant professional assistance to the person signing this report. QUINLIVAN APPRAISAL 1 (K) The reported analyses, opinions, and conclusions are developed, and this report is prepared, in conformity with the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute. (L) The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. (M) The undersigned performed market value appraisal services concerning the subject property dated March 21, 2023. As of the date of this report, Thomas F. Magenheimer has completed the requirements under the continuing education program for The Appraisal Institute. THOMAS F. MAGENHEIMER, MAI STATE -CERTIFIED GENERAL APPRAISER CERTIFICATION NUMBER: RZ553 QUINLIVAN APPRAISAL 2 SUMMARY OF SALIENT FACTS AND CONCLUSIONS Purpose of Appraisal Market Value Property Rights Appraised Fee Simple Location 350 N. W. 8th Street Miami, Florida Land Size 22,518 Square Feet/0.52 Acres Improvements A one-story restaurant building and outdoor advertising sign Age 1994 Zoning T6-80, Urban Core Zones Highest and Best Use Existing restaurant use Indications of Market Value: Cost Approach Not Indicative Income Approach $3,415,000 Sales Comparison Approach $3,445,000 Final Estimate of "as is" Market Value $3,425,000 Date of Value Estimate September 7, 2023 Date of Inspection September 7, 2023 Date of Report September 12, 2023 QUINLIVAN APPRAISAL 3 LOOKING NORTHWESTERLY AT SUBJECT FROM N. W. 3RD AVENUE LOOKING SOUTHWESTERLY AT SUBJECT FROM N. W. 31zD AVENUE QUINLIVAN APPRAISAL 4 LOOKING SOUTHWESTERLY AT SUBJECT FROM N. W. 81.11 STREET r/ r: LOOKING SOUTHEASTERLY AT SUBJECT FROM N. W. 8TH STREET QUINLIVAN APPRAISAL 5 LOOKING NORTHEASTERLY AT SUBJECT FROM N. W. 4TH AVENUE LOOKING SOUTHEASTERLY AT SUBJECT FROM N. W. 41n AVENUE QUINLIVAN APPRAISAL 6 INTERIOR VIEW INN 11111111' INTERIOR VIEW QUINLIVAN APPRAISAL 7 INTERIOR VIEW INTERIOR VIEW QUINLIVAN APPRAISAL 8 LOOKING EASTERLY ON N. W. 8T11 STREET — SUBJECT TO RIGHT ■• ■ id !I ur 7 I Ilfl , II{ .Ili di 4�iPIlli11�I lu�I t IIIII If IlIIIIIPII II� LOOKING WESTERLY ON N. W. 8TH STREET — SUBJECT TO LEFT QUINLIVAN APPRAISAL 9 LOOKING NORTHERLY ON N. W. 3RD AVENUE- SUBJECT TO LEFT LOOKING SOUTHERLY ON N. W. 3RD AVENUE - SUBJECT TO RIGHT QUINLIVAN APPRAISAL 10 LOOKING NORTHERLY ON N. W. 4'i AVENUE- SUBJECT TO RIGHT LOOKING SOUTHERLY ON N. W. 4TH AVENUE- SUBJECT TO LEFT QUINLIVAN APPRAISAL 11 INTRODUCTION QUINLIVAN APPRAISAL 12 INTRODUCTION IDENTIFICATION OF THE PROPERTY A one-story restaurant building and outdoor advertising sign. LOCATION 350 N. W. 8th Street Miami, Florida. PURPOSE AND DATE OF APPRAISAL The purpose of this Appraisal is to estimate the Market Value of the fee simple interest of the property as of September 7, 2023, being one of the dates of personal inspection. INTENDED USE AND USER OF APPRAISAL The intended use of this appraisal is to estimate the market value of the described property for a potential purchase of the property. The intended user is the Southeast Overtown/Park West Community Redevelopment Agency of the City of Miami. LEGAL DESCRIPTION Lot 7, less beginning 25.22 feet North of the Southeast corner, thence Northwesterly and Westerly and Southwesterly by a curve to the left 134.87 feet to the North line of Lot 7, thence East 39.64 feet, thence South 124.75 feet to the Point of Beginning, and all of Lot 8, the North 1/2 of Lots 9 and 10, Block 47 North, CITY OF MIAMI, according to the Plat thereof, as recorded in Plat Book "B", Page 41, of the Public Records of Miami -Dade County, Florida PROPERTY RIGHTS APPRAISED The property is appraised in fee simple: a fee without limitations to any particular class of heirs or restrictions, but subject to the limitations of eminent domain, escheat, police power and taxation, as well as utility easements of record. QUINLIVAN APPRAISAL 13 DEFINITION OF MARKET VALUE Market Value means 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) (2) buyer and seller are typically motivated; both parties are well informed or well advised and acting in what they consider their own best interest; (3) a reasonable time is allowed for exposure to 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. Source: Interagency Appraisal and Evaluation Guidelines, December 10, 2010, Federal, Volume 75, No. 237, Page 77472 EXTRAORDINARY ASSUMPTION An extraordinary assumption, directly related to a specific assignment, which, if found to be false, could alter the appraiser's opinion of value. Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis. QUINLIVAN APPRAISAL 14 ASSESSMENT AND TAXES — 2022 The subject property is assessed under the jurisdiction of City of Miami, Florida. The assessment for the property is established each year as of January 1st by the Miami -Dade County Property Appraiser's Office at 100% of "Just Value." Just Value has been equated to Market Value less closing costs. While the State of Florida requires real estate to be assessed at 100% of Just Value, in reality the ratio of the assessed value to sales price is generally below 100%. Folio Numbers: County Market Value: 01-0104-070-1060 01-0104-070-1110 01-0104-070-1120 Land $ 1,463,670 Improvements $ 208,447 Total $ 1,672,117 Assessed Value: $ 1,200,216 Millage Rate: $20.6152 per $1,000 Tax Amount: $27,852.06 Note: According to the Miami -Dade County Property Appraiser's web page, the property taxes have not been paid. OWNER OF RECORD AND ADDRESS Gloria B. Lewis 1546 N. E. Quayside Terrace Miami Shores, FL 33138 THREE-YEAR HISTORY OF TITLE According to a search of the Public Records of Miami -Dade County, Florida, there have been no sale transfers of the subject property during the past three years. QUINLIVAN APPRAISAL 15 SCOPE OF THE APPRAISAL QUINLIVAN APPRAISAL 16 SCOPE OF THE APPRAISAL The scope of the assignment relates to the extent and manner in which research is conducted, data is gathered and analysis is applied, all based upon the following problem -identifying factors stated elsewhere in this report. This appraisal of the subject has been presented in the form of an Appraisal Report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2 (a) of the USPAP. Data related to the subject property was derived from various sources including but not limited to the Miami -Dade County Property Appraiser's Office, Miami -Dade County Clerk's Office, FEMA flood zone maps, a title commitment, and tax roll information provided by the Miami - Dade County Property Appraiser's Office. Comparable sale sources include the Miami -Dade County Property Appraiser's Office, the Miami -Dade County Clerk of the Courts, Board of Realtors' Multiple Listing Services, Costar, and LoopNet. Sales prices are typically confirmed with a party to the transaction, i.e., buyer, seller, real estate agent or attorney to the transaction. The site is improved with a restaurant building that is currently unoccupied. Therefore, a stabilized value is estimated herein. The stabilized value is estimated based on one of the three traditional approaches to value: Cost Approach, Income Approach, and Sales Comparison Approach. The Cost Approach is not considered relevant to the valuation since the improvements are existing and an estimate of effective age and accrued depreciation would be subjective. A search for sales and rentals of restaurant buildings in Miami -Dade County was conducted. The initial sales period researched were from January of 2021 through the date of valuation. The sales all have similar improvements and highest and best uses as the subject property. Several other comparable sales and rentals were considered, but were not included because there was too wide a difference in physical factors, location and time. QUINLIVAN APPRAISAL 17 ESTIMATED EXPOSURE TIME Exposure time is defined, as the estimated length of time 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; a retrospective estimate based upon an analysis of past events assuming a competitive and open market. The overall concept of reasonable exposure encompasses not only adequate, sufficient and reasonable time but also adequate, sufficient and reasonable effort. A reasonable exposure time for the subject property is estimated from discussions with buyers, sellers, brokers and/or a review of the multiple listings of similar properties sites in the area related to historic marketing periods. Based on the above sources, exposure time is estimated to have been twelve months for the subject property. ESTIMATED MARKETING PERIOD The estimated value of the subject is predicated upon a normal marketing period. A normal marketing period is generally defined as the most probable amount of time necessary to expose and actively market a property on the open market to achieve a sale. Implicit in this definition are the following assumptions: (A) The property will be actively exposed and aggressively marketed to potential purchasers through marketing channels commonly used by sellers and buyers of similar type properties. (B) The property will be offered at a price reflecting the most probable markup over market value used by sellers of similar type properties. (C) A sale will be consummated under the terms and conditions of the definition of Market Value required by the regulation. In order to estimate the marketability of this property, the sales activity in this market area was reviewed over the past three years, multiple listings were reviewed and real estate brokers who operate in this area were interviewed. Based on the above sources, the subject property could be sold within a twelve month time period. QUINLIVAN APPRAISAL 18 LOCATION ANALYSIS QUINLIVAN APPRAISAL 19 NEIGHBORHOOD DATA The subject property is located in the northern periphery of the Central Business District of Miami in an area known as Park West. The site is located on the south side of N. W. 8th Street, between, N. W. 3rd Avenue and N. W. 4th Avenue, adjacent to the west of Interstate 95, Biscayne Boulevard (U.S. Highway #1) is a north/south traffic artery in the City of Miami. Biscayne Boulevard extends northerly from Brickell Avenue to the Broward County line. The majority of commercial properties in the subject neighborhood front on Biscayne Boulevard. These commercial properties include motels, retail stores, restaurants, and multiple story office buildings. The Overtown area located west of Interstate 95 and north of the Miami River is a mixed use area comprised of low rise apartment buildings and industrial properties. A bridge spanning the Miami River is located at N.W. 7th Avenue, there block southwest of the subject property. Several of the properties located in the area are maritime industrial uses related to the Miami River. The Overtown area, west of N.W. 1st Avenue and north of N.W. 5th Street to N.W. 20th Street, is characterized by a large number of small apartment buildings. These buildings were constructed primarily in the late 1940s and 1950s. These buildings generally are in poor to fair condition, with virtually no new private construction in recent years. There are two 30-story high-rise apartment buildings located just north of the former Miami Arena site at N.W. 8th Street and N.W. 1st Avenue. These buildings were constructed on City of Miami land by private developers. The south building, Bayview Towers, was constructed in 1989 and contains 356 units. The north building, Park Place by the Bay, was constructed in 1990 and contains 463 units. The rental rates area relatively reasonable in these buildings. There has been little redevelopment in this area. The stimulus to speculation has been the Performing Arts Center on Biscayne Boulevard at N.E. 13th Street. The construction was completed in 2007. In addition to the speculation related to the Performing Arts Center, the establishment of the Park West Entertainment District by the City in April of 2000 had a positive effect on the property values. The intent of the Ordinance was to eliminate the distance requirements between nightclubs and to actually encourage establishment of clubs in close proximity to one another. It also provides for 24-hour liquor licenses within the district. The Park West Entertainment District is bounded by S.R. 836/I-395 to the north, Biscayne Boulevard to the east, N.E. 7th Street to the south, and North Miami Avenue to the west. Motivated by the liberal provisions of the Park West Entertainment District, in conjunction with greater restrictions being placed on nightclub operators on South Beach, club owners have acquired a number of older industrial buildings and vacant sites in the area - primarily along N.E. 11t Street and N.E. loth Streets. The older buildings have been totally renovated and opened as nightclubs, reportedly with tremendous success. Although no new buildings have been built on vacant sites, several are reportedly planned. QUINLIVAN APPRAISAL 20 The Central Business District of Miami is located just southeast of the Overtown area. The Central Business District is defined with Biscayne Boulevard at the east boundary, N.W. /S.W. 1st Avenue to the west, N.E. 5th Street to the north and the Miami River to the south. The Central Business District is comprised of offices, hotels and retail stores. The older buildings were constructed primarily in the period between 1920 and 1940. The newer buildings were constructed primarily in the 1960s and 1970s. Flagler Street is the primarily retail/office street in the Central Business District of Miami. There are a variety of retail stores, department stores and offices fronting along Flagler Street in the Central Business District. Major office buildings in this area of Flagler Street and in the Central Business District include Israel Discount Bank Building, Alfred I. DuPont Building, Bank of Miami, Biscayne Building, City National Bank, Roberts Building, Courthouse Tower, Museum Tower, One Biscayne Tower, Bank of America Tower, SunTrust International Center, Wachovia Financial Center and Miami Center. The Government Center is bordered on the east by the Metrorail Guideway (N.W. 1st Avenue), on the west by Interstate 95, on the south by Flagler Street and on the north by N.W. 5th Street. This is an area zoned for Government/Institutional uses. There are two seven -story State of Florida Office buildings located on the east side of N.W. 2nd Avenue between N.W. 4th Street and N.W. 5th Street. The five -story City of Miami Police Station is located on the west side of N.W. 2nd Avenue, across from the State of Florida Office building. The 29-story Metro -Dade County Government Center is located approximately one mile south of the subject sites on the east side of N.W. 2nd Avenue between N.W. 1st Street and N.W. 3rd Street. This 500,000 square foot office building houses most of the Miami -Dade Government Offices. The former City of Miami Administrative Building (Hickman Building) is located on the northeast corner of N.W. 2nd Street and N.W. 3rd Avenue. The City of Miami moved their administrative office to a larger building in 1992 at S.W. 2nd Avenue and S.W. 4th Street. The Hickman Building now houses Miami -Dade County Parks Depailuient and the Juvenile Assessment Center. Miami -Dade County has two multi -level parking garages on the north and south sides of N.W. 1st Street, just east of N.W. 3rd Avenue. The Miami -Dade County Cultural Center which contains the Art Museum of Miami -Dade County, the Historical Museum of Southern Florida and Main Branch of the Miami Public Library, is located adjacent to the south of the Miami -Dade County Government Center. The Miami -Dade County Courthouse is located on West Flagler Street at N.W. 1st Avenue. Due to proximity to the courthouse, most offices along Flagler Street are occupied by attorneys and their support services. QUINLIVAN APPRAISAL 21 The Overtown Station of Miami -Dade County's Rapid Transit System, known as Metrorail, is located at N.W. 8th Street and N.W. 1st Avenue. The Metrorail is an elevated track train system which extends north and west through the City of Hialeah to the Palmetto Expressway at N.W. 74th Street, and south to the Dadeland area. The Downtown Metromover emanates from the Government Center Station. The Metromover is an elevated track, remote controlled vehicle system which provides local transportation in the Central Business District. The Metromover track extends southerly to S.E. and S.W. 4th Street, easterly to Biscayne Boulevard, northerly to N.E. and N.W. 5th Street and westerly to N.E. and N.W. 2nd Avenue. The Metromover has nine stations throughout the Central Business District of Miami. Extensions of the Downtown Metromover have been constructed that run to the Omni and Brickell Avenue areas. The Federal Law Enforcement Building, known as the General Services Administration (GSA) Building, is located along the west side of N.E. 1st Avenue, between N.E. 4th and 5th Streets. This 308,000 square foot, 12-story building was recently constructed by the City of Miami in two phases and is leased to the Federal Government. There is one floor of partially sub -level parking, with the top three floors utilized as courtrooms to handle the overflow from the main courthouse. Various governmental offices occupy 100 percent of this building, with the U.S. Attorney's Office and the U.S. Marshall's Service as primary tenants. The U.S. Bureau of Prisons Metropolitan Federal Detention Center was recently built immediately west of the GSA Building. This 22-story facility houses a total of 946 inmates for all four security wards - minimum, low, medium, and maximum. In summary, the subject property is located north of the Central Business District of Miami, in an older multi-family/commercial area known as Overtown, a short distance from the Florida State Office Buildings and the Metro -Dade County Government Center. QUINLIVAN APPRAISAL 22 Metrorail-Culmer Station Henry Reeves Park k LOCATION MAP Theodore R Gibson Park SUBJECT PROPERTY 350 N. W. 8 Street Q.. Lummus Park III47c, S 1 � e ro - ■ve own re Metro Cente over -Gov Sta QUINLIVAN APPRAISAL 23 SITE DATA QUINLIVAN APPRAISAL 24 SITE DATA Dimensions and Shape: The site is irregular in shape. The east property line of the site fronts for 153.0 feet along the west right-of-way line of N. W. 3rd Court. The north property line thence extends westerly for 172 feet on the south right-of-way line of N. W. 8th Street. The west property line thence extends southerly for 74 feet along the east right-of-way line of N. W. 4th Avenue. The south property line thence extends easterly for 102 feet, thence extends southerly for 75 feet, and thence extends easterly for 101 feet. Source: Realist. Area: 22,518 Square Feet 0.52 Acres Source: Miami -Dade County Property Appraiser's Web Page Topography and Drainage: The site is level at an elevation equivalent to the abutting streets. Flood Zone: Map No. 12086C0314L (Effective September 11, 2009) IIXII Areas determined to be outside 0.2% annual chance floodplain Soil and Subsoil: The immediate area of the subject site appears to have no unusual soil or subsoil conditions. Unusual conditions would be brought out by test borings. Utilities: Water: Sewer: Electricity: Telephone: Street Improvements: Miami -Dade Water & Sewer Department Miami -Dade Water & Sewer Department Florida Power & Light Company AT&T N. W. 3rd Court is asphalt paved with a dedicated width of 50 feet. N. W. 3rd Court has three southbound lanes. QUINLIVAN APPRAISAL 25 N. W. 4th Avenue is asphalt paved with a dedicated width of 50 feet. N. W. 4th Avenue contains one northbound lane and one southbound lane. N. W. 8th Street is asphalt paved with a dedicated width of 50 feet. N. W. 8th Street contains one eastbound lane and one westbound lane. QUINLIVAN APPRAISAL 26 SITE SKETCH 1 1 I i 1 0 1 i . 1 1 ..Qa •r1 I f(41 1 F'' ".1 QUINLIVAN APPRAISAL 27 ZONING QUINLIVAN APPRAISAL 28 ZONING Under Ordinance of the City of Miami, Florida. Classification: T6-8-O URBAN CORE ZONE - OPEN The urban core zone is comprised of the highest density and greatest variety of uses, including civic buildings of regional importance. A network of small blocks has thoroughfares with wide sidewalks, with steady tree planting and buildings set close to the frontage with frequent doors and windows. Permitted Principal Uses allowed by right include single family residences, duplexes, multifamily housing, community residences, home offices, bed & breakfasts, inns, hotels, offices, entertainment establishments, food service establishments, general commercial, places of assembly, recreational facilities, religious facilities, learning centers, and research facilities. Uses permitted by waiver include auto related establishments, marine related facilities, open air retail, infrastructure and utilities, community support facilities, marinas, public parking, transit facilities, childcare, colleges, schools, and vocational training. Uses permitted by exception include alcohol service establishments. Development Regulations Minimum Lot Size: 5,000 square feet Maximum Lot Size: 40,000 square feet Minimum Lot Width: 50 feet Maximum Lot Coverage: 80% Floor Lot Ratio: 5 Minimum Green Space: 10% Maximum Density: 150 dwelling units per acre Setbacks: Front (principal) 10 feet Front (secondary) 10 feet Side 0 feet Back 0 feet Minimum Height: Two stories Maximum Height: Eight stories QUINLIVAN APPRAISAL 29 Minimum Offstreet Parking: Principal Dwelling Community Residence Lodging Office Commercial Civic Educational 1.5 spaces per unit 1 space per staff member in addition to required parking 1 space per 2 lodging units 3 spaces per 1,000 square feet 3 spaces per 1,000 square feet 1 space per every 5 seats of assembly area 2 spaces per every 1,000 square feet of educational use QUINLIVAN APPRAISAL 30 HIGHEST AND BEST USE QUINLIVAN APPRAISAL 31 HIGHEST AND BEST USE Fundamental to the concept of value is the theory of highest and best use. Land is valued as if vacant and available for its highest and best use. The Appraisal Institute in The Dictionary of Real Estate Appraisal, Sixth Edition, defines highest and best use as follows: The reasonably probable and legal use of vacant land or an improved property, which is physically possible, appropriately supported, financially feasible, and results in the highest value. Land has limited value unless there is a present or anticipated use for it; the amount of value depends on the nature of the land's anticipated use, according to the concept of surplus productivity. Among all reasonable, alternative uses, the use that yields the highest present land value, after payments are made for labor, capital, and coordination, is generally regarded as the highest and best use of the land as though vacant. The highest and best use of a property as improved refers to the optimal use that could be made of the property including all existing structures. The implication is that the existing improvement should be renovated or retained as so long as it continues to contribute to the total market value of the property, or until the return from a new improvement would more than offset the cost of demolishing the existing building and constructing a new one. In estimating the highest and best use there are essentially four stages of analysis: 1. Possible Use. What uses of the site being appraised are physically possible? 2. Permissible Use (Legal) What uses are permitted by Zoning and Deed Restriction, if any? 3. Feasible Use. Which possible and permissible uses will produce a net return to the owner of the site? 4. Maximally Productive. Among feasible uses, which use will produce the highest net return to the owner of the site? The highest and best use of the land (or site), if vacant and available for use, may be different from the highest and best use of the improved property. This is true when the improvements are not an appropriate use, but make a contribution to the total property value in excess of the value of the site. The following four point test is required in estimating the Highest and Best Use. The use must be legal. The use must be probable, not speculative or conjectural. There must be a profitable demand for such use and it must return to the land the highest net return for the longest period of time. QUINLIVAN APPRAISAL 32 These tests have been applied to the subject property. In arriving at the estimate of Highest and Best Use, the subject site is analyzed as vacant and available for development, and as improved. Possible Use The site has frontage on N. W. 8th Street, N. W. 3rd Court and N. W. 4th Avenue. N. W. 8th Street and N. W. 4th Avenue are secondary streets. N. W. 3rd Court is a frontage road to Interstate 95. The site has good road access and exposure. The site is 22,518 square feet in size which equates to 0.52 of an acre. The size and street frontage of the subject site would allow a moderate scale use or subdivision into several sites. The site is irregular in shape, with sufficient street frontage and width to have good functional utility. The size, shape, width and street frontage of the site would indicate moderate scale use or a subdivision into several sites. Permissible Use Permissible or legal uses are those uses which are permitted by zoning or deed restrictions. There are presently no known private deed restrictions of record. The site is zoned for mixed commercial and residential uses. The zoning of the site permits most commercial uses, hotels, houses, duplexes, townhouses and apartments. The maximum building density is based on a maximum lot area ratio of five times the net lot area. The maximum residential density is 150 dwelling units per acre. The maximum building footprint is 80% of the net lot area. The maximum building height is eight stories. Feasible Use/Maximally Productive Use The physical characteristics and zoning of the subject property permit a wide range of potential uses. The possible and permissible uses of the subject site include banks, hotels, office buildings, retail stories and residential uses. The physical characteristics and zoning of the subject property would indicate a small scale use, such as an office building, mixed use office and residential use, hotel, or government building. The site is a corner location that has street frontage on three sides. The site has direct visual exposure to Interstate 95. The site has good road access and exposure. The site is located a few blocks from a Metro Rail station. Metro Rail is the mass transit elevated train system of Miami - Dade County. The permissible uses of the subject site include offices, banks, stores, hotels, restaurants, religious facilities, schools, residential uses, and most commercial uses. The good exposure of the site would benefit a commercial use. QUINLIVAN APPRAISAL 33 Conclusion — As Vacant Based on the zoning, physical characteristics, and surrounding uses, the highest and best use of the site is estimated to be for a commercial use. Highest and Best Use as Improved The subject site is improved with a one-story restaurant building, parking lot, and an outdoor advertising sign. The building was constructed in 1994 and appears to be in average condition. The building is designed for single tenancy. According to the public records, the adjusted area of the building is 3,960 square feet. Based on land area of the site, the land -to -building ratio of the property is 5.7-to-one. The land -to -building ratio of the property is high in comparison with the sales analyzed in this report. The existing building is in conformity in use and design with surrounding buildings. A restaurant use is permitted by the current zoning of the property. Based on the above factors, the existing restaurant building represents the highest and best use of the site. QUINLIVAN APPRAISAL 34 DESCRIPTION OF IMPROVEMENTS QUINLIVAN APPRAISAL 35 DESCRIPTION OF IMPROVEMENTS Age and Condition According to the Public Records of Miami -Dade County, the building improvements were constructed in 1994. From personal inspection of the property, the improvements appear to be in average condition. The building does not appear to have an visible structural deficiencies. Description The subject site is improved with a one-story restaurant building and an outdoor advertising sign. The building is an irregularly shaped masonry structure. The building, sign, and parking lot occupy the entire site. The floor plan of the building is comprised of dining room, kitchen, storage room, and two bathrooms. An asphalt paved parking lot is located on the west side of the building. The parking lot has nine marked spaces. Size: Adjusted Building Area 3,960 square feet Details of Construction Foundation: Steel reinforced poured concrete in excavation trench Exterior Walls: Eight inch concrete block in poured concrete frame, stucco -painted Windows: Fixed impact glass in metal frame and single hung in aluminum frame Roof: Flat composition roll on wood deck Interior Walls: Painted drywall Ceilings: Painted drywall Floors: Poured concrete slab and ceramic tile Lighting: Fluorescent and incandescent QUINLIVAN APPRAISAL 36 Equipment and Fixtures Central air conditioning Kitchen equipment Yard Improvements Asphalt paved parking lot Outdoor advertising sign QUINLIVAN APPRAISAL 37 BUILDING SKETCH 1• QUINLIVAN APPRAISAL 38 THE APPRAISAL PROCESS QUINLIVAN APPRAISAL 39 THE APPRAISAL PROCESS The appraisal of real estate is generally valuated by means of one or more of the following approaches: (1) The Cost Approach (2) The Income Approach (3) The Sales Comparison Approach The Cost Approach In the Cost Approach, land and building are valued as though they are separate entities. The land value is first estimated as if vacant. Then, by consulting various cost services, local building contractors and knowledge of construction costs, the replacement cost new of the building is estimated. Accrued depreciation from all sources including physical deterioration, functional and economic obsolescence must be deducted from this cost. The estimated land value is then added to the depreciated cost of the building to give the "depreciated replacement cost" of the property. The Cost Approach is based on the premise that the value of a commodity tends to be set by the cost of acquiring an equally desirable substitute. Applied to real estate, the assumption is that a person would not likely pay more for a property than it would cost him to acquire a suitable site and place an equally desirable building upon it. Costs would include direct cost of construction, indirect costs such as financing costs, land and developer/builder's profit. The Cost Approach has the most applicability when building improvements are new. However, the estimate of accrued depreciation in older buildings become more difficult and, hence, affects the reliability of this approach to value. Furthermore, investors in existing commercial properties, such as the subject property, are more concerned with the net income of a property rather than a replacement cost. Considering the subject improvements have an age of 29 years old, the Cost Approach would have little applicability in this situation and is not utilized. Income Approach The Income Approach is based on the premise that the value of a property may be determined by the amount of net income it can reasonably produce over its remaining economic life. The rationale of the approach is that the present worth of a future income stream is equivalent to the value of the property, which produces that income. QUINLIVAN APPRAISAL 40 Four basic steps comprise the Income Approach: Estimate the reasonable expectable annual gross income the property will likely produce. Deduct an allowance for vacancy and collection loss to arrive at the effective gross income. Deduct the annual expense of operation from the effective gross income to arrive at the annual net income. Capitalize the annual net income into an indication of value. The subject property is currently unoccupied. Contract rent from a lease was not available for analysis. Comparable rentals from competitive properties are analyzed to estimate the market rent of the property. The operating expenses were based on the actual operation of the subject and from comparable buildings. The projected net income is capitalized based on an overall rate estimated by a Band of Investment technique and from overall rates abstracted from market sales. The Sales Comparison Approach The Sales Comparison Approach is an attempt to measure the reactions of typical buyers and sellers. In this approach, a direct comparison is made between the property being appraised and comparable properties, which have sold recently. These sales are compared for degrees of comparability such as location, size, age, zoning, time, the conditions of sale, financing and other pertinent data, which would affect value. Adjustments are made for these factors in order to arrive at a reliable estimate of value. In this report, sales of restaurant properties in the subject and competitive locations are gathered and analyzed. Comparable locations are considered to be the city of Miami. Reconciliation After applying the three approaches, three separate indications of value are obtained. The indicated values obtained from each approach must be correlated into one final conclusion of value. Usually one approach will be considered more significant than the rest, either because of the reliability of the data, or because of the type of property involved. Reconciliation is the process by which each approach is objectively weighted according to its importance. QUINLIVAN APPRAISAL 41 INCOME APPROACH TO VALUE QUINLIVAN APPRAISAL 42 INCOME APPROACH TO VALUE This approach to value is a technique in which the anticipated net income is processed to indicate the capital amount of the investment, which produces the net income. The capital amount, called the capitalized value, in effect, is the sum of the anticipated annual rents less the loss of interest until the time of collection. Income Annual Rental Income Outdoor Sign Income Tenant Reimbursements Potential Gross Annual Income LESS: Vacancy & Collection Loss @ 5% Effective Gross Annual Income Operating Expenses Management @ 4% $11,500 Real Estate Taxes $26,700 Insurance $4,000 Repairs & Maintenance $3,000 Professional Fees $1,000 Reserves for Replacement $2,000 $166,320 $110,000 $25,900 $302,220 -$15,111 $287,109 Total Operating Expenses $48,200 -$48,200 Net Operating Income $238,909 $238,909 Capitalized @ 7.00% $3,412,986 Value Indication by Income Approach (Rounded) $3,415,000 QUINLIVAN APPRAISAL 43 Income Contract Rent The subject building is currently unoccupied. A contract rent from a lease is not available for analysis. According to a representative of the property owner, the annual rent for the outdoor advertising sign is $110,000. Market Rental Rate Analysis The market rent of the subject unit is estimated based on a survey of competitive restaurant properties in the subject market area. The subject market area is considered to be the northern region of Miami. A summary of the comparable rentals is as follows: No. Address Size(SF) Bldg Age Rent Per SF Type Rent 1 200 N. W. 42" d Avenue 3,137 1977 $45.00 Net 2 975 N. E. 125th Street 1,767 1960 $37.00 Net 3 1201 W. Flagler Street 1,500 1924 $56.00 Net 4 5426 N. W. 7th Avenue 2,400 1945 $42.50 Net 5 3651 N. W. 25th Street 2,300 2018 $35.00 Net The rental rates of the comparable retail rentals range from $35.00 to $56.00 per square foot of building area. Four of the five rental rates are on a net basis. Net rental rates obligate the tenants for all operating expenses. A gross rental rate obligates the tenant for utility services. The rental properties range in size from 2,074 to 6,893 square feet. The subject property, at 3,960 square feet, is within the range of the sizes of the rental properties. The building conditions of all of the comparable rental properties are considered similar to the building condition of the subject property. Based on the comparable rentals and the contract rental rates of the subjects, the market rent of the subject retail space is estimated to be $42.00 per square foot of rentable area on a net basis. A photograph of each comparable rental is contained on a following page. Projected Gross Income Annual Rental Income 3,960 Square Feet x $42.00 per Square Foot= $166,320 QUINLIVAN APPRAISAL 44 Annual Rental Income Outdoor Sign Income Tax Reimbursement Potential Gross Annual Income $ 166,320 $ 110,000 $ 25,900 $ 302,220 QUINLIVAN APPRAISAL 45 RENTAL 1 RENTAL 2 QUINLIVAN APPRAISAL 46 RENTAL 3 RENTAL 4 QUINLIVAN APPRAISAL 47 RENTAL 5 QUINLIVAN APPRAISAL 48 COMPARABLE RENTAL MAP l es TY MELIA DpSTRICT Amelia Earhart Park Hialeah £I MIN0LA Aliarni Springs Miami International Airport 9 LLJIUC7 1 L !CCU C3 spa-lec a 1151 E i;th t FLAGAMI ?st Miami No.: Westview s. orth" iami It. Pinewood 132F-1 -iv Miami Shores West Little River x - El Portal si Gladevier Brownsville LrnL IIHAvANA ir Little Gables )3 Coral Gables CORAL AY eil It 1E22 cri . m WYNWCI0D WNTOWN MIAMI Miami North Ba Village Dodge island Fisi QUINLIVAN APPRAISAL 49 Vacancy and Collection Loss A vacancy and collection loss allowance is a reduction in potential rental income due to space not leased or rents not collected. This allowance is generally expressed as a percentage of Potential Gross Income. The subject property is a single tenant design that would be either 100% occupied or 100% vacant. Leases for single tenant buildings usually have long terms, but at the expiration of a lease the building could be 100% vacant until a new tenant could be located. The subject property is currently 100% vacant. The Colliers Miami Retail Market Report for the second quarter of 2023 indicates an overall vacancy for retail space in Miami -Dade County of approximately 2.8%. The Miami market area is reported to have a vacancy rate of 2.2% Based on the above a vacancy and collection loss allowance of 5% is considered applicable for the subject. Operating Expense Analysis Based on expense information obtained from the similar buildings, discussions with management agents, from a review of published studies and the actual operation of the subject property, the operating expenses are estimated as follows: Management is based on 4% of Effective Gross Annual Income. This item would cover salary and administrative cost for rent collection and record keeping of the subject property. This expense equates to $2.90 per square foot of building area. Real Estate Taxes - The real estate taxes are based on the actual 2022 assessment and millage rate, less the 4% discount for early payment. The actual real estate taxes are $26,738 or $6.75 per square foot of building area. This expense would be reimbursed by the tenant. Insurance - This expense is estimated at $1.00 per square foot of building area. This expense would be reimbursed by the tenant. Repairs and Maintenance - This expense is estimated at $0.50 per square foot of rentable building area. These expenses include structural repairs, air conditioning repairs, plumbing repairs, site maintenance, etc. Janitorial — Paid by tenant Utilities - Paid by tenant Professional Fess - This expense is estimated at $0.25 per square foot of rentable building area. This expense would cover legal fees, accounting fees, appraisal fees, surveyor fees, etc. QUINLIVAN APPRAISAL 50 Reserves for Replacement — Reserves cover the replacement of long lived building items such as painting, roof cover and air conditioners. The reserves were estimated at $0.30 per square foot of rentable building area. The total expenses equate to $12.17 per square foot of rentable building area. The ratio of operating expenses to effective gross income is approximately 16.8%. SELECTION OF CAPITALIZATION RATE Capitalization is a process, which translates an income projection into an indication of value. The connecting link is a rate, which reflects the return necessary to attract investment capital. Hence, the selection of an appropriate rate represents a critical factor in the capitalization process OVERALL RATES FROM MARKET SALES OF RESTAURANT PROPERTIES NO. LOCATION DATE PRICE OVERALL RATE 1 6900 Biscayne Boulevard, Miami 1/21 $3,400,000 7.0% 2 3101 N. E. 7th Avenue, Miami 6/21 $12,100,000 6.0% 3 72 N. W. 79th Street, Miami 7/21 $2,475,000 6.3% 4 169 N. W. 231"d Street, Miami 7/21 $4,605,000 5.7% 5 3321 Mary Street, Miami 11/21 $4,000,000 5.8% 6 510 N. E. 125th Street, North Miami 5/22 $1,400,000 6.6% 7 1785 N. E. 163rd Street, N. Miami Beach 6/22 $2,180,980 5.0% 8 9675 Bird Road, Miami -Dade County 11/22 $2,000,000 6.6% OVERALL RATE BY BAND OF INVESTMENT THEORY The overall rate developed by application of the Band of Investment Theory is a synthesis of mortgage debt service and anticipated cash flow to equity which market data discloses as applicable to comparable properties. The rate developed is a weighted average, the weighing being for the respective portions of the value represented by the mortgage and equity positions, or Band of Investment. The overall rate developed by application of the Band of Investment Theory is a synthesis of mortgage debt service and anticipated cash flow to equity which market data discloses as applicable to comparable properties. The rate developed is a weighted average, the weighing being for the respective portions of the value represented by the mortgage and equity positions, or Band of Investment. QUINLIVAN APPRAISAL 51 Cash Flow Weighted Source of Capital Portion Rate Average Mortgage Loan 0.75 x 0.064419 = 0.0483 Equity Funds 0.25 x 0.10 = 0.0250 0.0733 OR Overall Rate 7.33% From discussions with lending institutions, from the Realty Rates.com Investor Survey — Third Quarter 2023 and from an analysis of comparable sales, it is determined the most favorable rate and likely mortgage terms available to the subject property would be a loan -to -value ratio of 75% mortgage at an interest rate of 5% with an amortization period of 30 years and a term of five to ten years. From the Realty Rates.com Investor Survey — Third Quarter 2023, a cash flow rate of 10% is estimated to be sufficient to attract equity funds to this type of investment. While the equity dividend rate appears low, the eventual equity yield rate through operational leverage and appreciation should be commensurate with alternate investments. Overall Rates From Investor Surveys The Realty Rates.com Investor Survey — Third Quarter 2023 indicates overall rates for restaurants -full service ranging from 8.64% to 17.39%, with the average being 14.18%. Conclusion Based on the above sources, considering that the property is leased to local tenants with average credit ratings, a capitalization rate of 7.0% is considered appropriate for the income stream of the subject property. QUINLIVAN APPRAISAL 52 SALES COMPARISON APPROACH TO VALUE QUINLIVAN APPRAISAL 53 SALES COMPARISON APPROACH TO VALUE This approach to value is a technique in which the Market Value estimate is predicated upon prices paid in actual market transactions of similar properties. These similar, or comparable, transactions (sales) are adjusted to indicate a value to the subject. The Sales Comparison Approach is a process of analyzing sales of similar recently sold properties in order to derive an indication of the most probable sales price of the property being appraised. The reliability of this approach is dependent upon the availability of comparable sales data, the verification of the sales data, the degree of comparability and the absence of non -typical conditions affecting the sale. The following pages contain sales of similar restaurant properties which have recently sold. Several other sales are considered, but are not included because there is too wide a difference in physical factors, location and time. In this approach to value, one unit of comparison is considered: the price paid per square foot of building area. A photograph of each sale, a detailed profile of each sale, a summary of the sales, a sales map and a value conclusion follows herein. QUINLIVAN APPRAISAL 54 IMPROVED SALE 1 DATE: April 22, 2022 PRICE: $1,200,000 TYPE INSTRUMENT: Warranty Deed RECORDATION: O.R. Book 33178, Page 2512 FOLIO NUMBER: 30-3128-013-0220 30-3128-013-0230 GRANTOR: GRANTEE: LEGAL: Elkin E. Cabrera Frances Street 18, LLC Lots 13 & 14, Block 42, MELROSE HEIGHTS, Plat Book 17, Page 21 of Miami -Dade County, Florida. LOCATION: 3305 N. W. 32nd Avenue Miami -Dade County, Florida ZONING: BU-1A, Limited Business District LAND SIZE: 13,800 Square Feet LAND/BUILDING RATIO: 4.8 to 1 PHYSICAL DESCRIPTION: Building Size: 2,866 Square Feet Age: 1937 Condition: Average Stories: One FINANCING: Cash UNIT PRICE: $418.70 per square foot of building area REMARKS: The property was operated as a restaurant. QUINLIVAN APPRAISAL 55 SALE 1 QUINLIVAN APPRAISAL 56 IMPROVED SALE 2 DATE: May 17, 2022 PRICE: $1,000,000 TYPE INSTRUMENT: Special Warranty Deed RECORDATION: O.R. Book 33197, Page 4510 FOLIO NUMBER: 01-4139-007-3450 GRANTOR: RGD Capital Group, LLC. GRANTEE: 1247 SW 22nd Street, LLC LEGAL: Lot 24, Block 68, EAST SHENANDOAH, Plat Book14, Page 55 of the Public Records of Miami - Dade County, Florida. LOCATION: 1247 S. W. 22nd Street Miami, Florida ZONING: T6-80, Urban Core Zone LAND SIZE: 2,600 Square Feet LAND/BUILDING RATIO: 1.8 to 1 PHYSICAL DESCRIPTION: Building Size: 1,458 Square Feet Age: 1945 Condition: Average Stories: One FINANCING: Cash UNIT PRICE: $685.87 per square foot of building area REMARKS: The property was operated as a restaurant. QUINLIVAN APPRAISAL 57 SALE 2 QUINLIVAN APPRAISAL 58 IMPROVED SALE 3 DATE: August 5, 2022 PRICE: $1,975,000 TYPE INSTRUMENT: Warranty Deed RECORDATION: O.R. Book 33330, Page 3679 FOLIO NUMBER: 01-3113-026-0300 GRANTOR: 6471, LLC GRANTEE: Elite Starr Enterprises, LLC LEGAL: Lots 8 & 9, Block 7, less the West 10 feet FIRST ADDITION TO FOREST PARK, Plat Book 6, Page 6 of the Public Records of Miami -Dade County, Florida. LOCATION: 6471 N. W. 7th Avenue Miami, Florida ZONING: T5-L, Urban Center Zone LAND SIZE: 12,004 Square Feet LAND/BUILDING RATIO: 4.5 to 1 PHYSICAL DESCRIPTION: Building Size: 2,640 Square Feet Age: 1990 Condition: Average Stories: One FINANCING: Cash UNIT PRICE: $748.11 per square foot of building area REMARKS: The property is operated as a restaurant. QUINLIVAN APPRAISAL 59 SALE 3 QUINLIVAN APPRAISAL 60 DATE: PRICE: TYPE INSTRUMENT: RECORDATION: FOLIO NUMBER: GRANTOR: GRANTEE: LEGAL: LOCATION: ZONING: LAND SIZE: LAND/BUILDING RATIO: PHYSICAL DESCRIPTION: Building Size: Age: Condition: Stories: FINANCING: UNIT PRICE: REMARKS: IMPROVED SALE 4 June 30, 2023 $1,500,000 Warranty Deed O.R. Book33791, Page 4041 06-2220-000-0371 C & M Sweet Bakery, Inc. Elite Starr Enterprises, LLC A portion of the South 1/4 of the SW 1/4 of the SW 1/4 of Section 20, Township 52 South, Range 42 East in Miami -Dade County, Florida. 13695 West Dixie Highway North Miami, Florida C-2, Commercial District 15,958 Square Feet 5.4 to 1 2,946 Square Feet 1970 Average One Conventional first mortgage from Home Loan Investment Bank of $1,200,000 at 6.79% interest. $509.16 per square foot of building area The property was operated as a restaurant before the sale. The property is being renovated after the sale. QUINLIVAN APPRAISAL 61 SALE 4 QUINLIVAN APPRAISAL 62 IMPROVED SALE 5 DATE: July 19, 2023 PRICE: $675,000 TYPE INSTRUMENT: Warranty Deed RECORDATION: O.R. Book 33810, Page 1196 FOLIO NUMBER: 01-4001-005-2230 GRANTOR: Garisol Enterprises, Inc. GRANTEE: 6790 W Flagler, LLC LEGAL: Lots 1 & 2, Block 10, FAIRLAWN, Plat Book 8, Page 83 of the Public Records of Miami -Dade County, Florida. LOCATION: 6790 West Flagler Street Miami, Florida ZONING: T6-O, Urban Core Zone LAND SIZE: 6,997 Square Feet LAND/BUILDING RATIO: 5.9 to 1 PHYSICAL DESCRIPTION: Building Size: 1,194 Square Feet Age: 1949 Condition: Average Stories: One FINANCING: Cash UNIT PRICE: $565.33 per square foot of building area REMARKS: The property is operated as a restaurant. QUINLIVAN APPRAISAL 63 SALE 5 QUINLIVAN APPRAISAL 64 IMPROVED SALES MAP - - I Locka Executive P Airport Marini Lakes 24 aleah irdens !dley 6, AMELIA DISTRICT 1.1 Amelia Earhart Park WestvieW7.4.— Bundle Park Opa-locka Golden Glades (q.ff Hialeah SEMINOLA E nth SI Miami Springs Miami International Airport hester West Miami Coral Terrace Pical Park North Mianni- At— ef2— Pinevvood -1 Miami Shores West Little River Gladeview Brownsville aAV 41Z L MN ALLAPATTAH 0 qi)16 LITTLE HAVANA r47} Little Gables — Coral Gables I 4 CORM COCONUT GROVE 01.11THWESt COCONUT El Portal (44) m cf, YNW0OD DOWNTowN MIAMI Miami Dodge Isk NO.: 1511 _ 0 2 _ 3 04 Subject 41P Virgrni (9i) 1 QUINLIVAN APPRAISAL 65 SUMMARY OF IMPROVED SALES CHARACTERISTIC SUBJECT SALE 1 SALE 2 SALE 3 SALE 4 SALE 5 DATE OF SALE 4/22/22 5/17/22 8/5/22 6/30/23 7/19/23 SALE PRICE $1,200,000 $1,000,000 $1,975,000 $1,500,000 $675,000 RECORDATION 33178/2512 33197/4510 33330/3679 33791/4041 33810/1196 ADDRESS 350 N.W. 8 St. 3305 N.W. 32 Ave. 1247 S.W. 22 St. 6471 N.W. 7 Ave. 13695 W. Dixie Hwy. 6790 W. Flagler Ave. LOCATION 31/4 Miles NW 23/4 Miles SW 3% Miles North 81/4 Miles NE 6% Miles SW LAND SIZE (S.F.) 17,518 13,800 2,600 12,004 15,958 6,997 BLDG SIZE (S.F.) 3,960 2,866 1,458 2,640 2,946 1,194 BUILDING AGE 1994 1937 1945 1990 1970 1949 ZONING T6-80 BU-1A T6-80 T5-L C-2 T6-80 BLDG CONDITION Average Average Average Average Average Average LAND-TO-BLDG RATIO 4.4:1 4.8:1 1.8:1 4.5:1 5.4:1 5.9:1 PRICE PAID/S.F. BLDG $418.70 $685.87 $748.11 $509.16 $565.33 ANALYSIS OF IMPROVED SALES The sales range in unit price from $418.70 to $748.11 per square foot of building area. The sales range in time from April of 2022 to July of 2023. Property Rights The fee simple interest is the property right of the subject property being valued. The comparable sales involved the same type or similar of property rights. Conditions of Sale All of the sales were arm's-length transactions. An arm's-length transaction is defined as a transaction freely arrived at in the open market unaffected by abnormal pressure or by the absence of normal competitive negotiation as might be true in the case of a transaction between related parties. Financing The sales were financed with cash or purchase money mortgages or conventional first mortgages at market interest rates. The financing of the sales does not indicate any adjustments of the sale prices for favorable/below market financing. Date of Sale (Market Conditions) The sales range in time from April of 2022 to July of 2023. The sales do not indicate a significant change in prices over this time period in this market area. Location The subject property is located in the Overtown district of Miami. The sale properties are located in suburban locations in Miami -Dade County, within a 43/4 mile radius of the subject. The Sale 1 property fronts on a secondary traffic artery. The exposure of the Sale 1 property is inferior to the exposure of the subject property. The location of the Sale 1 property is considered inferior to the location of the subject. The unit price of Sale 1 requires upward adjustment for an inferior location. Building Size The subject building has an adjusted building size of 3,960 square feet. The sale properties range building area from 1,194 to 2,946 square feet. The building size of the subject property is slightly above the range of the building sizes of the sale properties. An analysis of the sales indicates no difference in unit price based on building size. QUINLIVAN APPRAISAL 67 Building Age/Condition The subject building was constructed in 1994 and is in average condition. The sale buildings were built between 1937 and 1990 and are in average condition. The building ages and conditions of the sale properties are considered similar to the age and condition of the subject property. Land -to -building Ratio The subject property has a land -to -building ratio of 5.7:1. The land -to -building ratios of the sale properties range from 1.8:1 to 5.9:1. A comparison of the unit prices of the sales indicates no difference in price based on land -to -building ratio. Conclusion The improved sales range in unit price from $418.70 to $748.11 per square foot of building area. The sales range in date of sale from April of 2022 to July of 2023. A summary of the adjustments is as follows: Sale No. 1 2 3 4 5 Price/Square Foot Bldg $418.70 $685.87 $748.11 $509.16 $565.33 Adjustments Property Rights Conditions of Sale Financing = = = = = Market Conditions Location + = = = = Building Size Building Age Land -to -Bldg. Ratio = = = = = Total Adjustments + Based on careful analysis of the sales, the subject property is estimated to have a market value of $565.00 per square foot of building area. 3,960 Square Feet x $565.00 per Square Foot = $2,237,400 Value Indication by Sales Comparison Approach $2,235,000 QUINLIVAN APPRAISAL 68 Incremental Value of Outdoor Advertising Sign Gross Income Multiplier Analysis A summary of the Gross Income Multipliers (GIM) from the market sales of retail properties in Miami -Dade County is as follows: SALE ADDRESS DATE SALE PRICE EGIM 1 14600 W. Dixie Hwy., Miami -Dade Co. 8/20 $1,750,000 9.9 2 6549 Bird Road, Miami -Dade County 11/20 $1,450,000 9.7 3 45 Curtiss Pkwy., Miami Springs 1/21 $1,000,000 9.7 4 14700 N. E. 6th Ave., Miami -Dade Co. 2/21 $1,200,000 11.2 5 555 N.E. 87th St., Miami Shores 4/21 $2,475,000 13.0 6 2060 N.W. 22nd Ave., Miami 1/22 $2,500,000 12.3 7 4700 N.W. 7th St., Miami 11/22 $2,280,000 10.0 8 10425 N.W. 41st St., Doral 11/22 $15,125,000 14.2 9 20900 S. Dixie Hwy., Miami -Dade Co. 12/22 $2,625,000 13.4 10 27525 S. Dixie Hwy., Miami -Dade Co. 6/23 $3,900,000 11.0 The Gross Income Multipliers of the sales range from 9.7 to 14.2, the majority being in the 10 to 13 range. Based on an analysis of the sales, a Gross Income Multiplier of 11.0 is estimated for the outdoor advertising sign income of the subject property. The contract rental income of the outdoor advertising sign is $110,000 (Please see Page 44). Gross Value Contract Income x Income Multiplier = Indication $110,000 x 11.0 = $1,210,000 Conclusion of Sales Comparison Approach The value indication of the property excluding the outdoor advertising sign from the price paid per square foot analysis was $2,235,000. The value contribution of the outdoor advertising sign from the Gross Income Multiplier Analysis was $1,210,000. Based on an analysis of the market data and the analysis contained herein, the value indication of the property based on Sales Comparison Approach is estimated as follows: QUINLIVAN APPRAISAL 69 Value Indication w/o Sign Contribution Value Increment of Sign Value Indication by Sales Comparison Approach $ 2,235,000 + 1,210,000 $3,445,000 QUINLIVAN APPRAISAL 70 RECONCILIATION AND VALUE CONCLUSION QUINLIVAN APPRAISAL 71 RECONCILIATION AND VALUE CONCLUSION The reconciliation of the data and indicated value estimates is the final step in the appraisal process. Sufficient data has been assembled and analyzed for the purpose of judging the reactions of typical purchasers in the market place. In this report, the three accepted appraisal techniques are considered. The value estimates indicated by these approaches resulted in the following: Cost Approach to Value Not applicable Income Approach to Value $3,415,000 Sales Comparison Approach to Value $3,445,000 Cost Approach to Value The Cost Approach has the most applicability and will generally result in a truer estimate of value when the building improvements are new and accrued depreciation need not be estimated. Since the age of the subject building is 29 years, a large degree of judgment would be required to estimate the effective age and depreciation of the buildings Considering the above factors, the value indication from the Cost Approach is not considered applicable for the valuation of the subject property. Income Approach to Value The data in this approach as to the quality, quantity and durability of the income was considered fair. The property is unoccupied. Contract rents from the subject property were not available to assist in estimating the market rent for the property. The market income of the property was estimated based on comparable properties. The expenses were estimated based on the operation of the subject and on comparable properties. The net income was capitalized by means of a direct capitalization method with an overall rate. Since the subject property is unoccupied, the value indication by the Income Approach to value is given secondary emphasis in the final analysis. Sales Comparison Approach to Value In reference to the Sales Comparison Approach, consideration has been given to sales that have taken place in the real estate market. These sales are analyzed and adjusted to the subject to reflect a market value estimate of the subject. The quality of the market sales in this approach to value is considered good. The sales are similar properties located in Miami -Dade County. Considering the quality of these sales, this approach to value is given primary emphasis in the final analysis. QUINLIVAN APPRAISAL 72 Final Conclusion In the reconciliation process, the greatest weight should be given to the approach or approaches which produce the highest degree of confidence and which has been processed with a minimum of assumptions. Of equal importance is the reasonableness of the data and the reliability of the data. In consideration of the above, and for the reasons and conclusions contained herein, the Market Value of the subject property as of September 7, 2023 was estimated at: $3,425,000 QUINLIVAN APPRAISAL 73 ADDENDA QUINLIVAN APPRAISAL 74 ASSUMPTIONS AND LIMITING CONDITIONS This Appraisal Report has been made with the following general assumptions: 1. 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. 2. The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated. 3. Responsible ownership and competent property management are assumed. 4. The information furnished by others is believed to be reliable. However, no warranty is given for its accuracy. 5. All engineering is assumed to be correct. The plot plans and illustrative material in this report are included only to assist the reader in visualizing the property. 6. If no survey has been furnished to the appraisers, all measurements have been confirmed either in the field, in the plat book or by other reliable sources and are presumed to be accurate. 7 It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render it more or less valuable. No responsibility is assumed for such conditions or for arranging for engineering studies that may be required to discover them. 8. It is assumed that there is full compliance with all applicable federal, state and local environmental regulations and laws unless noncompliance is stated, defined and considered in the Appraisal Report. 9. It is assumed, unless a study has been provided otherwise, that no hazardous material such as asbestos, urea formaldehyde or other toxic waste exists in the property. The existence of a potentially hazardous material could have a significant effect on the value of the property. 10. In reference to proposed construction, the real estate taxes and other expenses are estimated. These amounts are not guaranteed. QUINLIVAN APPRAISAL 75 11. It is assumed in the valuation of the subject land site, unless a compliance letter has been furnished to us, that the State of Florida Growth Management Act does not prevent the issuance of a building permit. 12. It is assumed 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 is based. 13. It is assumed that the utilization of the land and improvements is within the boundaries of property lines of the property described and that there is no encroachment or trespass unless noted in the report. This Appraisal Report has been made with the following general limiting conditions: 1. The distribution, if any, of the total valuation of this report between land and improvements applies only under the stated program of utilization. The separate allocations for land and buildings must not be used in conjunction with any other appraisal and are invalid if so used. 2. Possession of this report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom it is addressed without the written consent of the appraisers, and in any event, only with proper written qualification and only in its entirety. 3. The appraisers herein by reason of this appraisal is not required to give further consultation, testimony, or be in attendance in court with reference to the property in question unless arrangements have been previously made. 4. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraisers, or the firm with which the appraisers are connected) shall be disseminated to the public through advertising, public relations, news, sales, or other media without the prior written consent and approval of the appraisers. QUINLIVAN APPRAISAL 76 QUALIFICATIONS OF THE APPRAISER THOMAS F. MAGENHEIMER Experience: 11/84 - Present QUINLIVAN APPRAISAL, P.A. 7300 N. Kendall Drive, Suite 530 Miami, Florida Currently president of Quinlivan Appraisal, P.A., a Real Estate Appraising and Consulting Firm, established in 1964. Education: University of Richmond, Richmond, Virginia BA - Bachelor of Arts in History (1982) Professional Affiliations: Member of the Appraisal Institute (MAI No. 09166) Real Estate Salesman - State of Florida - Certificate No. 0344882 Certified General Appraiser, State of Florida, License No. RZ 553 Member Sigma Alpha Epsilon Fraternity Qualified as an Expert Witness in the Following Courts: Miami -Dade and Broward County Circuit Courts United States Bankruptcy Court Other Activities: Admissions Committee - South Florida -Caribbean Chapter of the Appraisal Institute - (1992) Newsletter Editor - South Florida -Caribbean Chapter of the Appraisal Institute - (1991 - 1995) President - South Florida -Caribbean Chapter of the Appraisal Institute - (1996) Board of Trustees - Palmer -Trinity School (1989 - 1993) QUINLIVAN APPRAISAL 77 Quinlivan Appraisal has prepared Appraisal Reports for the following: Institutions and Corporations: AT&T Alpha Realty Advisors Archdiocese of Miami Apollo Bank The Bank of America Bank United Barry University Bessemer Trust Company California Bank and Trust Chevron Oil Company Chase Manhattan Bank Chemical Bank Citibank City National Bank of Miami Coamerica Bank Coconut Grove Bank Commerce Bank Commercial Bank of Florida Eastern National Bank Espirito Santo Bank First American Bank First Bank Florida Farm Credit of South Florida First International Bank First National Bank of South Miami Florida International University First Nationwide Bank Florida Memorial College Florida Power and Light Company Florida Rock Industries Greyhound Lines HSBC Hemisphere National Bank Iberia Bank Intercontinental Bank International Bank of Miami, N.A. Jackson Health System Jetstream Financial Credit Union LaSalle National Bank Marine Midland Bank McDonalds Corp. Mellon United National Bank Miami -Dade County Community College Northern Trust Bank of Florida QUINLIVAN APPRAISAL 78 Ocean Bank Pacific National Bank Shell Oil Company Silver Hill Funding South Trust Bank SunTrust Bank TotalBank Trust for Public Lands University of Miami U. S. Century Bank Wachovia Wal-Mart YMCA Governmental Agencies: City of Aventura City of Coral Gables City of Doral City of Florida City City of Hialeah City of Homestead City of Miami City of Miami Parking Authority City of Miami Beach City of Miramar City of North Bay Village City of North Miami City of North Miami Beach City of South Miami City of Sunny Isles Beach Miami -Dade County Aviation Department Miami -Dade County Department of Development & Facilities Management Miami -Dade County HUD Miami -Dade County Property Appraisal Adjustment Board Miami -Dade County Public Schools Miami -Dade County Public Works Depaituient Miami -Dade County Transportation Administration Miami -Dade Water & Sewer Depailinent South Florida Water Management District State of Florida, Attorney General's Office State of Florida, Depailinent of Community Affairs State of Florida, Department of Corrections State of Florida, Department of Environmental Protection State of Florida, Department of Insurance State of Florida, Department of Rehabilitation and Liquidation State of Florida, Department of Transportation Town of Golden Beach QUINLIVAN APPRAISAL 79 Town of Bay Harbor Islands Town of Miami Lakes United States Army Corps of Engineers United States Department of Justice United States Department of Commerce United States Department of the Interior United States General Services Administration Village of Islamorada Village of Key Biscayne Village of Pinecrest Village of Palmetto Bay Law Firms: Akerman Senterfitt Greenberg, Traurig Daniels, Kashton, Downs and Robertson Holland and Knight, LLP Shutts & Bowen Ruden McClosky, LLP Steel, Hector & Davis, LLP Weiss, Serota, Helfman, Pastoriza, Guedes, Cole and Boniske, P.A. Types of Properties Appraised: Single Family Residences Apartment Buildings Office Buildings Retail Stores Shopping Centers Condominium Apartment Buildings Golf Courses Residential Subdivisions Automobile Dealerships Vacant Land Hotel/Motels Warehouses Nursing Homes Mobile Home Parks Schools Service Stations Marinas Wetlands QUINLIVAN APPRAISAL 80